Rep. Michael J. Madigan
Filed: 5/25/2015
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 1488 




2    AMENDMENT NO. ______. Amend Senate Bill 1488 by replacing 
3everything after the enacting clause with the following:

 
4    "Section 5. The Property Tax Code is amended by changing 
5Section 15-40 as follows:
 



6    (35 ILCS 200/15-40)



7    Sec. 15-40. 
Religious purposes, orphanages, or school and

8and religious
purposes.
9    (a) Property used exclusively for:


10        (1) religious purposes,
or


11        (2) school and religious purposes, or


12        (3) orphanages

13qualifies for exemption as long as it is not used with a view 
14to profit.

15    (b) Property that is owned by


16        (1) churches or


 
 
09900SB1488ham001- 2 -LRB099 08763 RJF 36078 a

1        (2) religious institutions
or


2        (3) religious denominations

3and
that is used in conjunction therewith as housing facilities 
4provided
for ministers (including bishops, district 
5superintendents and similar
church officials whose ministerial 
6duties are not limited to a single
congregation), their 
7spouses, children and domestic workers, performing
the duties 
8of their vocation as ministers at such churches or religious

9institutions or for such religious denominations, including 
10the
convents
and monasteries where persons engaged in religious 
11activities reside also
qualifies for exemption. 

12    A parsonage, convent or monastery or other housing facility 
13shall be
considered under this Section to be exclusively used 
14for religious purposes
when the persons who perform religious 
15related activities shall, as a condition
of their employment or 
16association, reside in the facility.

17    (c) In Cook County, whenever any interest in a property 
18exempt under this
Section is transferred, notice of that 
19transfer
must be filed with the county recorder.  The chief 
20county assessment officer
shall prepare and make available a 
21form notice for this purpose.
Whenever a notice is filed, the 
22county recorder shall transmit a copy of that
recorded notice 
23to the chief county assessment
officer within 14 days after 
24receipt.

25(Source: P.A. 92-333, eff. 8-10-01.)".