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| 1 | AN ACT concerning revenue. | ||||||
| 2 | Be it enacted by the People of the State of Illinois, | ||||||
| 3 | represented in the General Assembly: | ||||||
| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 15-40 as follows: | ||||||
| 6 | (35 ILCS 200/15-40) | ||||||
| 7 | Sec. 15-40. Religious purposes, orphanages, or school and | ||||||
| 8 | religious purposes. | ||||||
| 9 | (a) Property used exclusively for: | ||||||
| 10 | (1) religious purposes, or | ||||||
| 11 | (2) school and religious purposes, or | ||||||
| 12 | (3) orphanages | ||||||
| 13 | qualifies for exemption as long as it is not used with a view | ||||||
| 14 | to profit. | ||||||
| 15 | (b) Property that is owned by | ||||||
| 16 | (1) churches or | ||||||
| 17 | (2) religious institutions or | ||||||
| 18 | (3) religious denominations | ||||||
| 19 | and that is used in conjunction therewith as housing | ||||||
| 20 | facilities provided for ministers (including bishops, district | ||||||
| 21 | superintendents and similar church officials whose ministerial | ||||||
| 22 | duties are not limited to a single congregation), their | ||||||
| 23 | spouses, children and domestic workers, performing the duties | ||||||
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| 1 | of their vocation as ministers at such churches or religious | ||||||
| 2 | institutions or for such religious denominations, including | ||||||
| 3 | the convents and monasteries where persons engaged in | ||||||
| 4 | religious activities reside also qualifies for exemption. | ||||||
| 5 | A parsonage, convent or monastery or other housing | ||||||
| 6 | facility shall be considered under this Section to be | ||||||
| 7 | exclusively used for religious purposes when the persons who | ||||||
| 8 | perform religious related activities shall, as a condition of | ||||||
| 9 | their employment or association, reside in the facility. | ||||||
| 10 | (c) In Cook County, whenever any interest in a property | ||||||
| 11 | exempt under this Section is transferred, notice of that | ||||||
| 12 | transfer must be filed with the county clerk recorder. The | ||||||
| 13 | chief county assessment officer shall prepare and make | ||||||
| 14 | available a form notice for this purpose. Whenever a notice is | ||||||
| 15 | filed, the county clerk recorder shall transmit a copy of that | ||||||
| 16 | recorded notice to the chief county assessment officer within | ||||||
| 17 | 14 days after receipt. | ||||||
| 18 | (Source: P.A. 92-333, eff. 8-10-01.) | ||||||