Rep. Jerry L. Mitchell
Filed: 3/18/2010
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1 | AMENDMENT TO HOUSE BILL 5604
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2 | AMENDMENT NO. ______. Amend House Bill 5604 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 15-60 and 15-160 as follows: | ||||||
6 | (35 ILCS 200/15-60) | ||||||
7 | Sec. 15-60. Taxing district property. All property | ||||||
8 | belonging to any county
or municipality used exclusively for | ||||||
9 | the maintenance of the poor is exempt,
as is all property owned | ||||||
10 | by a taxing district that is being held for future
expansion or | ||||||
11 | development, except if leased by the taxing district to lessees
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12 | for use for other than public purposes. | ||||||
13 | Also exempt are: | ||||||
14 | (a) all swamp or overflowed lands belonging to any | ||||||
15 | county; | ||||||
16 | (b) all public buildings belonging to any county, |
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1 | township, or
municipality, with the ground on which the | ||||||
2 | buildings are erected; | ||||||
3 | (c) all property owned by any municipality located | ||||||
4 | within its
incorporated limits. Any such property leased by | ||||||
5 | a municipality shall
remain exempt, and the leasehold | ||||||
6 | interest of the lessee shall be assessed under
Section | ||||||
7 | 9-195 of this Act, (i) for a lease entered into on or after | ||||||
8 | January 1,
1994, unless the lease expressly provides that | ||||||
9 | this exemption shall not apply;
(ii) for a lease entered | ||||||
10 | into on or after the effective date of Public Act
87-1280 | ||||||
11 | and before January 1, 1994, unless the lease expressly | ||||||
12 | provides that
this exemption shall not apply or unless | ||||||
13 | evidence other than the lease itself
substantiates the | ||||||
14 | intent of the parties to the lease that this exemption | ||||||
15 | shall
not apply; and (iii) for a lease entered into before | ||||||
16 | the effective date of
Public Act 87-1280, if the terms of | ||||||
17 | the lease do not bind the lessee to pay the
taxes on the | ||||||
18 | leased property or if, notwithstanding the terms of the | ||||||
19 | lease, the
municipality has filed or hereafter files a | ||||||
20 | timely exemption petition or
complaint with respect to | ||||||
21 | property consisting of or including the leased
property for | ||||||
22 | an assessment year which includes part or all of the first | ||||||
23 | 12
months of the lease period. The foregoing clause (iii) | ||||||
24 | added by Public Act
87-1280 shall not operate to exempt | ||||||
25 | property for any assessment year as to
which no timely | ||||||
26 | exemption petition or complaint has been filed by the
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1 | municipality or as to which an administrative or court | ||||||
2 | decision denying
exemption has become final and | ||||||
3 | nonappealable. For each assessment year or
portion thereof | ||||||
4 | that property is made exempt by operation of the foregoing
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5 | clause (iii), whether such year or portion is before or | ||||||
6 | after the effective
date of Public Act 87-1280, the | ||||||
7 | leasehold interest of the lessee shall, if
necessary, be | ||||||
8 | considered omitted property for purposes of this Act; | ||||||
9 | (c-5) Notwithstanding clause (i) of subsection (c), | ||||||
10 | all property owned by
a municipality with a population of | ||||||
11 | over 500,000 that is used for toll road or
toll bridge | ||||||
12 | purposes and that is leased for those purposes to another | ||||||
13 | entity
whose property is not exempt shall remain exempt, | ||||||
14 | and any leasehold interest in
the property shall not be | ||||||
15 | subject to taxation under Section 9-195 of this Act; | ||||||
16 | (d) all property owned by any municipality located | ||||||
17 | outside its
incorporated limits but within the same county | ||||||
18 | when used as a tuberculosis
sanitarium, farm colony in | ||||||
19 | connection with a house of correction, or nursery,
garden, | ||||||
20 | or farm, or for the growing of shrubs, trees, flowers, | ||||||
21 | vegetables, and
plants for use in beautifying, | ||||||
22 | maintaining, and operating playgrounds, parks,
parkways, | ||||||
23 | public grounds, buildings, and institutions owned or | ||||||
24 | controlled
by the municipality; and | ||||||
25 | (e) all property owned by a township and operated as | ||||||
26 | senior citizen
housing under Sections 35-50 through |
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1 | 35-50.6 of the Township Code ; and . | ||||||
2 | (f) All property owned by a county and used for airport | ||||||
3 | purposes at airport facilities established under the | ||||||
4 | General County Airport and Landing Field Act. | ||||||
5 | All property owned by any municipality outside of its | ||||||
6 | corporate limits is
exempt if used exclusively for municipal or | ||||||
7 | public purposes. | ||||||
8 | For purposes of this Section, "municipality" means a | ||||||
9 | municipality, as
defined in Section 1-1-2 of the Illinois | ||||||
10 | Municipal Code. | ||||||
11 | (Source: P.A. 92-844, eff. 8-23-02; 92-846, eff. 8-23-02.) | ||||||
12 | (35 ILCS 200/15-160) | ||||||
13 | Sec. 15-160. Airport authorities and county airports. All | ||||||
14 | property belonging to any
Airport Authority or county airport | ||||||
15 | and used for Airport Authority or county airport purposes or | ||||||
16 | leased to another
entity, which property use would be exempt | ||||||
17 | from taxation under this Code if
it were owned by the lessee | ||||||
18 | entity, is exempt. However, the provision added by
Public Act | ||||||
19 | 86-219 shall not apply to any property of any Airport Authority
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20 | located in a county with more than 3,000,000 inhabitants. | ||||||
21 | Property acquired
for airport purposes by an Authority shall | ||||||
22 | remain subject to any tax previously
levied to pay bonds issued | ||||||
23 | and outstanding on the date of acquisition. | ||||||
24 | Also exempt is any airport or restricted land area or other | ||||||
25 | air navigation
facility owned, controlled, operated or leased |
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1 | by another state or a political
subdivision of another state | ||||||
2 | under the provisions of Sections 25.01 to 25.04,
both | ||||||
3 | inclusive, of the "Illinois Aeronautics Act". However if at the | ||||||
4 | time of
the acquisition of property to be used for public | ||||||
5 | airport purposes the city,
village, township or school | ||||||
6 | district, in which said property is located is
indebted for any | ||||||
7 | amount for payment of which it provided for the collection of
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8 | taxes, the property acquired for public airport purposes shall | ||||||
9 | be subject to
taxation for the payment of said indebtedness in | ||||||
10 | the same proportion as said
property bore to the taxable | ||||||
11 | property in said city, village, township or school
district | ||||||
12 | immediately before the acquisition thereof, according to the | ||||||
13 | last
assessment for taxation. | ||||||
14 | (Source: Laws 1963, p. 1725; P.A. 86-219; 88-455.) | ||||||
15 | Section 10. The General County Airport and Landing Field | ||||||
16 | Act is amended by changing Section 1 as follows: | ||||||
17 | (620 ILCS 40/1) (from Ch. 15 1/2, par. 69) | ||||||
18 | Sec. 1. | ||||||
19 | Every county has the power to locate, establish, acquire, | ||||||
20 | own,
construct, manage, maintain and operate, develop, expand, | ||||||
21 | extend and
improve airports, landing fields, or airport | ||||||
22 | facilities within its
boundaries or within or upon any land | ||||||
23 | adjacent thereto, together with all
land, appurtenances, and | ||||||
24 | easements, necessary or useful in connection
therewith. Such |
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1 | power includes every kind of structure , including, but not | ||||||
2 | limited to, the construction and maintenance of hangars, which | ||||||
3 | may be made available to members of the public for aircraft | ||||||
4 | storage on a month to month lease and shall be considered an | ||||||
5 | airport purpose . | ||||||
6 | No land may be used for the expansion of airport landing | ||||||
7 | fields until it
has been zoned for airport purposes by the | ||||||
8 | county or municipality having
the zoning power over such land, | ||||||
9 | as the case may be. | ||||||
10 | (Source: P.A. 78-720.)
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11 | Section 99. Effective date. This Act takes effect upon | ||||||
12 | becoming law.".
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