HB6760 93RD GENERAL ASSEMBLY

LRB093 19475 SJM 45215 b

93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB6760

Introduced 2/9/2004, by Joe Dunn

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-40
30 ILCS 805/8.28 new

Amends the Property Tax Code. Provides that property that is leased or rented to a mass transportation entity to provide parking spaces for commuters qualifies for the exemption under the religious purposes, orphanages, or school and religious purposes exemption if the property is (i) owned by a church, a religious institution, or a religious denomination that otherwise receives an exemption under these provisions or (ii) owned by any other entity whose property otherwise receives an exemption under these provisions. Amends the State Mandates Act to require implementation without reimbursement.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

AN ACT concerning taxes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

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

(35 ILCS 200/15-40)

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

(a) Property used exclusively for:

(1) religious purposes, or

(2) school and religious purposes, or

(3) orphanages

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

(b) Property that is owned by

(1) churches or

(2) religious institutions or

(3) religious denominations

and that is used in conjunction therewith as housing facilities provided for ministers (including bishops, district superintendents and similar church officials whose ministerial duties are not limited to a single congregation), their spouses, children and domestic workers, performing the duties of their vocation as ministers at such churches or religious institutions or for such religious denominations, including the convents and monasteries where persons engaged in religious activities reside also qualifies for exemption.

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

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

(d) Property that is leased or rented to a mass transportation entity to provide parking spaces for commuters qualifies for the exemption under this Section if the property is (i) owned by a church, a religious institution, or a religious denomination that otherwise receives an exemption under this Section or (ii) owned by any other entity whose property otherwise receives an exemption under this Section.

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

Section 90. The State Mandates Act is amended by adding Section 8.28 as follows:

(30 ILCS 805/8.28 new)

Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amendatory Act of the 93rd General Assembly.