Rep. Robert "Bob" Rita

Filed: 3/26/2024

 

 


 

 


 
10300HB5445ham001LRB103 36475 HLH 71512 a

1
AMENDMENT TO HOUSE BILL 5445

2    AMENDMENT NO. ______. Amend House Bill 5445 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
8religious 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

 

 

10300HB5445ham001- 2 -LRB103 36475 HLH 71512 a

1        (2) religious institutions or
2        (3) religious denominations
3and that is used in conjunction therewith as housing
4facilities provided 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
11religious activities reside also qualifies for exemption.
12    A parsonage, convent or monastery or other housing
13facility shall be considered under this Section to be
14exclusively used for religious purposes when the persons who
15perform religious related activities shall, as a condition of
16their employment or association, 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 clerk recorder. The
20chief county assessment officer shall prepare and make
21available a form notice for this purpose. Whenever a notice is
22filed, the county clerk recorder shall transmit a copy of that
23recorded notice to the chief county assessment officer within
2414 days after receipt.
25(Source: P.A. 92-333, eff. 8-10-01.)".