HB5761 EngrossedLRB097 19354 HLH 64603 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 9-195, 15-35, 15-55, 15-60, 15-100, and 15-103 and by
6adding Section 15-57 as follows:
 
7    (35 ILCS 200/9-195)
8    Sec. 9-195. Leasing of exempt property.
9    (a) Except as provided in Sections 15-35, 15-55, 15-57,
1015-60, 15-100, 15-103, and 15-185, when property which is
11exempt from taxation is leased to another whose property is not
12exempt, and the leasing of which does not make the property
13taxable, the leasehold estate and the appurtenances shall be
14listed as the property of the lessee thereof, or his or her
15assignee. Taxes on that property shall be collected in the same
16manner as on property that is not exempt, and the lessee shall
17be liable for those taxes. However, no tax lien shall attach to
18the exempt real estate. The changes made by this amendatory Act
19of 1997 and by this amendatory Act of the 91st General Assembly
20are declaratory of existing law and shall not be construed as a
21new enactment. The changes made by Public Acts 88-221 and
2288-420 that are incorporated into this Section by this
23amendatory Act of 1993 are declarative of existing law and are

 

 

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1not a new enactment.
2    (b) The provisions of this Section regarding taxation of
3leasehold interests in exempt property do not apply to any
4leasehold interest created pursuant to any transaction
5described in subsection (e) of Section 15-35, item (a) of
6Section 15-35, Section 15-57, subsection (c-5) of Section
715-60, subsection (b) of Section 15-100, Section 15-103, or
8Section 15-185.
9(Source: P.A. 92-844, eff. 8-23-02; 92-846, eff. 8-23-02;
1093-19, eff. 6-20-03.)
 
11    (35 ILCS 200/15-35)
12    Sec. 15-35. Schools. All property donated by the United
13States for school purposes, and all property of schools, not
14sold or leased or otherwise used with a view to profit, is
15exempt, whether owned by a resident or non-resident of this
16State or by a corporation incorporated in any state of the
17United States. Also exempt is:
18        (a) property, along with the leasehold interest in that
19    property, of schools which is leased to the State, a unit
20    of local government, or school district municipality to be
21    used for governmental municipal purposes on a
22    not-for-profit basis;
23        (b) property of schools on which the schools are
24    located and any other property of schools used by the
25    schools exclusively for school purposes, including, but

 

 

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1    not limited to, student residence halls, dormitories and
2    other housing facilities for students and their spouses and
3    children, staff housing facilities, and school-owned and
4    operated dormitory or residence halls occupied in whole or
5    in part by students who belong to fraternities, sororities,
6    or other campus organizations;
7        (c) property donated, granted, received or used for
8    public school, college, theological seminary, university,
9    or other educational purposes, whether held in trust or
10    absolutely;
11        (d) in counties with more than 200,000 inhabitants
12    which classify property, property (including interests in
13    land and other facilities) on or adjacent to (even if
14    separated by a public street, alley, sidewalk, parkway or
15    other public way) the grounds of a school, if that property
16    is used by an academic, research or professional society,
17    institute, association or organization which serves the
18    advancement of learning in a field or fields of study
19    taught by the school and which property is not used with a
20    view to profit;
21        (e) property owned by a school district. The exemption
22    under this subsection is not affected by any transaction in
23    which, for the purpose of obtaining financing, the school
24    district, directly or indirectly, leases or otherwise
25    transfers the property to another for which or whom
26    property is not exempt and immediately after the lease or

 

 

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1    transfer enters into a leaseback or other agreement that
2    directly or indirectly gives the school district a right to
3    use, control, and possess the property. In the case of a
4    conveyance of the property, the school district must retain
5    an option to purchase the property at a future date or,
6    within the limitations period for reverters, the property
7    must revert back to the school district.
8            (1) If the property has been conveyed as described
9        in this subsection, the property is no longer exempt
10        under this Section as of the date when:
11                (A) the right of the school district to use,
12            control, and possess the property is terminated;
13                (B) the school district no longer has an option
14            to purchase or otherwise acquire the property; and
15                (C) there is no provision for a reverter of the
16            property to the school district within the
17            limitations period for reverters.
18            (2) Pursuant to Sections 15-15 and 15-20 of this
19        Code, the school district shall notify the chief county
20        assessment officer of any transaction under this
21        subsection. The chief county assessment officer shall
22        determine initial and continuing compliance with the
23        requirements of this subsection for tax exemption.
24        Failure to notify the chief county assessment officer
25        of a transaction under this subsection or to otherwise
26        comply with the requirements of Sections 15-15 and

 

 

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1        15-20 of this Code shall, in the discretion of the
2        chief county assessment officer, constitute cause to
3        terminate the exemption, notwithstanding any other
4        provision of this Code.
5            (3) No provision of this subsection shall be
6        construed to affect the obligation of the school
7        district to which an exemption certificate has been
8        issued under this Section from its obligation under
9        Section 15-10 of this Code to file an annual
10        certificate of status or to notify the chief county
11        assessment officer of transfers of interest or other
12        changes in the status of the property as required by
13        this Code.
14            (4) The changes made by this amendatory Act of the
15        91st General Assembly are declarative of existing law
16        and shall not be construed as a new enactment; and
17        (f) in counties with more than 200,000 inhabitants
18    which classify property, property of a corporation, which
19    is an exempt entity under paragraph (3) of Section 501(c)
20    of the Internal Revenue Code or its successor law, used by
21    the corporation for the following purposes: (1) conducting
22    continuing education for professional development of
23    personnel in energy-related industries; (2) maintaining a
24    library of energy technology information available to
25    students and the public free of charge; and (3) conducting
26    research in energy and environment, which research results

 

 

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1    could be ultimately accessible to persons involved in
2    education.
3(Source: P.A. 91-513, eff. 8-13-99; 91-578, eff. 8-14-99;
492-16, eff. 6-28-01.)
 
5    (35 ILCS 200/15-55)
6    Sec. 15-55. State property.
7    (a) All property belonging to the State of Illinois is
8exempt. However, the State agency holding title shall file the
9certificate of ownership and use required by Section 15-10,
10together with a copy of any written lease or agreement, in
11effect on March 30 of the assessment year, concerning parcels
12of 1 acre or more, or an explanation of the terms of any oral
13agreement under which the property is leased, subleased or
14rented.
15    The leased property shall be assessed to the lessee and the
16taxes thereon extended and billed to the lessee, and collected
17in the same manner as for property which is not exempt. The
18lessee shall be liable for the taxes and no lien shall attach
19to the property of the State.
20    For the purposes of this Section, the word "leases"
21includes licenses, franchises, operating agreements and other
22arrangements under which private individuals, associations or
23corporations are granted the right to use property of the
24Illinois State Toll Highway Authority and includes all property
25of the Authority used by others without regard to the size of

 

 

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1the leased parcel.
2    (b) However, all property of every kind belonging to the
3State of Illinois, which is or may hereafter be leased to the
4Illinois Prairie Path Corporation, shall be exempt from all
5assessments, taxation or collection, despite the making of any
6such lease, if it is used for:
7        (1) conservation, nature trail or any other
8    charitable, scientific, educational or recreational
9    purposes with public benefit, including the preserving and
10    aiding in the preservation of natural areas, objects,
11    flora, fauna or biotic communities;
12        (2) the establishment of footpaths, trails and other
13    protected areas;
14        (3) the conservation of the proper use of natural
15    resources or the promotion of the study of plant and animal
16    communities and of other phases of ecology, natural history
17    and conservation;
18        (4) the promotion of education in the fields of nature,
19    preservation and conservation; or
20        (5) similar public recreational activities conducted
21    by the Illinois Prairie Path Corporation.
22    No lien shall attach to the property of the State. No tax
23liability shall become the obligation of or be enforceable
24against Illinois Prairie Path Corporation.
25    (c) If the State sells the James R. Thompson Center or the
26Elgin Mental Health Center and surrounding land located at 750

 

 

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1S. State Street, Elgin, Illinois, as provided in subdivision
2(a)(2) of Section 7.4 of the State Property Control Act, to
3another entity whose property is not exempt and immediately
4thereafter enters into a leaseback or other agreement that
5directly or indirectly gives the State a right to use, control,
6and possess the property, that portion of the property leased
7and occupied exclusively by the State shall remain exempt under
8this Section. For the property to remain exempt under this
9subsection (c), the State must retain an option to purchase the
10property at a future date or, within the limitations period for
11reverters, the property must revert back to the State.
12    If the property has been conveyed as described in this
13subsection (c), the property is no longer exempt pursuant to
14this Section as of the date when:
15        (1) the right of the State to use, control, and possess
16    the property has been terminated; or
17        (2) the State no longer has an option to purchase or
18    otherwise acquire the property and there is no provision
19    for a reverter of the property to the State within the
20    limitations period for reverters.
21    Pursuant to Sections 15-15 and 15-20 of this Code, the
22State shall notify the chief county assessment officer of any
23transaction under this subsection (c). The chief county
24assessment officer shall determine initial and continuing
25compliance with the requirements of this Section for tax
26exemption. Failure to notify the chief county assessment

 

 

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1officer of a transaction under this subsection (c) or to
2otherwise comply with the requirements of Sections 15-15 and
315-20 of this Code shall, in the discretion of the chief county
4assessment officer, constitute cause to terminate the
5exemption, notwithstanding any other provision of this Code.
6    (c-1) If the Illinois State Toll Highway Authority sells
7the Illinois State Toll Highway Authority headquarters
8building and surrounding land, located at 2700 Ogden Avenue,
9Downers Grove, Illinois as provided in subdivision (a)(2) of
10Section 7.5 of the State Property Control Act, to another
11entity whose property is not exempt and immediately thereafter
12enters into a leaseback or other agreement that directly or
13indirectly gives the State or the Illinois State Toll Highway
14Authority a right to use, control, and possess the property,
15that portion of the property leased and occupied exclusively by
16the State or the Authority shall remain exempt under this
17Section. For the property to remain exempt under this
18subsection (c), the Authority must retain an option to purchase
19the property at a future date or, within the limitations period
20for reverters, the property must revert back to the Authority.
21    If the property has been conveyed as described in this
22subsection (c), the property is no longer exempt pursuant to
23this Section as of the date when:
24        (1) the right of the State or the Authority to use,
25    control, and possess the property has been terminated; or
26        (2) the Authority no longer has an option to purchase

 

 

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1    or otherwise acquire the property and there is no provision
2    for a reverter of the property to the Authority within the
3    limitations period for reverters.
4    Pursuant to Sections 15-15 and 15-20 of this Code, the
5Authority shall notify the chief county assessment officer of
6any transaction under this subsection (c). The chief county
7assessment officer shall determine initial and continuing
8compliance with the requirements of this Section for tax
9exemption. Failure to notify the chief county assessment
10officer of a transaction under this subsection (c) or to
11otherwise comply with the requirements of Sections 15-15 and
1215-20 of this Code shall, in the discretion of the chief county
13assessment officer, constitute cause to terminate the
14exemption, notwithstanding any other provision of this Code.
15    (d) The fair market rent of each parcel of real property in
16Will County owned by the State of Illinois for the purpose of
17developing an airport by the Department of Transportation shall
18include the assessed value of leasehold tax. The lessee of each
19parcel of real property in Will County owned by the State of
20Illinois for the purpose of developing an airport by the
21Department of Transportation shall not be liable for the taxes
22thereon. In order for the State to compensate taxing districts
23for the leasehold tax under this paragraph the Will County
24Supervisor of Assessments shall certify, in writing, to the
25Department of Transportation, the amount of leasehold taxes
26extended for the 2002 property tax year for each such exempt

 

 

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1parcel. The Department of Transportation shall pay to the Will
2County Treasurer, from the Tax Recovery Fund, on or before July
31 of each year, the amount of leasehold taxes for each such
4exempt parcel as certified by the Will County Supervisor of
5Assessments. The tax compensation shall terminate on December
631, 2020. It is the duty of the Department of Transportation to
7file with the Office of the Will County Supervisor of
8Assessments an affidavit stating the termination date for
9rental of each such parcel due to airport construction. The
10affidavit shall include the property identification number for
11each such parcel. In no instance shall tax compensation for
12property owned by the State be deemed delinquent or bear
13interest. In no instance shall a lien attach to the property of
14the State. In no instance shall the State be required to pay
15leasehold tax compensation in excess of the Tax Recovery Fund's
16balance.
17    (e) Public Act 81-1026 applies to all leases or agreements
18entered into or renewed on or after September 24, 1979.
19    (f) Notwithstanding anything to the contrary in this Code,
20all property owned by the State that is the Illiana Expressway,
21as defined in the Public Private Agreements for the Illiana
22Expressway Act, and that is used for transportation purposes
23and that is leased for those purposes to another entity whose
24property is not exempt shall remain exempt, and any leasehold
25interest in the property shall not be subject to taxation under
26Section 9-195 of this Act.

 

 

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1    (g) Notwithstanding anything to the contrary in this
2Section, all property owned by the State or the Illinois State
3Toll Highway Authority that is defined as a transportation
4project under the Public-Private Partnerships for
5Transportation Act and that is used for transportation purposes
6and that is leased for those purposes to another entity whose
7property is not exempt shall remain exempt, and any leasehold
8interest in the property shall not be subject to taxation under
9Section 9-195 of this Act.
10    (h) Notwithstanding any other provision of law, property
11that is owned by the State and leased to a unit of local
12government or a school district is exempt, and those leasehold
13interests are exempt, from taxation under this Code or any
14other provision of law.
15(Source: P.A. 96-192, eff. 8-10-09; 96-913, eff. 6-9-10;
1697-502, eff. 8-23-11.)
 
17    (35 ILCS 200/15-57 new)
18    Sec. 15-57. Government property leased to another
19government entity. If property is owned by the State, a unit of
20local government, or a school district and that property is
21leased to the State, a unit of local government, or a school
22district, then the property is exempt from taxation under this
23Code and the leasehold interest is exempt from taxation under
24this Code or under any other law. The provisions of this
25Section apply notwithstanding any other provision of law.
 

 

 

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1    (35 ILCS 200/15-60)
2    Sec. 15-60. Taxing district property. All property
3belonging to any county or municipality used exclusively for
4the maintenance of the poor is exempt, as is all property owned
5by a taxing district that is being held for future expansion or
6development, except if leased by the taxing district to lessees
7for use for other than public purposes.
8    Also exempt are:
9        (a) all swamp or overflowed lands belonging to any
10    county;
11        (b) all public buildings belonging to any county,
12    township, or municipality, with the ground on which the
13    buildings are erected;
14        (c) all property owned by any municipality located
15    within its incorporated limits. Any such property leased by
16    a municipality shall remain exempt, and the leasehold
17    interest of the lessee shall be assessed under Section
18    9-195 of this Act, (i) for a lease entered into on or after
19    January 1, 1994, unless the lease expressly provides that
20    this exemption shall not apply; (ii) for a lease entered
21    into on or after the effective date of Public Act 87-1280
22    and before January 1, 1994, unless the lease expressly
23    provides that this exemption shall not apply or unless
24    evidence other than the lease itself substantiates the
25    intent of the parties to the lease that this exemption

 

 

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1    shall not apply; and (iii) for a lease entered into before
2    the effective date of Public Act 87-1280, if the terms of
3    the lease do not bind the lessee to pay the taxes on the
4    leased property or if, notwithstanding the terms of the
5    lease, the municipality has filed or hereafter files a
6    timely exemption petition or complaint with respect to
7    property consisting of or including the leased property for
8    an assessment year which includes part or all of the first
9    12 months of the lease period. The foregoing clause (iii)
10    added by Public Act 87-1280 shall not operate to exempt
11    property for any assessment year as to which no timely
12    exemption petition or complaint has been filed by the
13    municipality or as to which an administrative or court
14    decision denying exemption has become final and
15    nonappealable. For each assessment year or portion thereof
16    that property is made exempt by operation of the foregoing
17    clause (iii), whether such year or portion is before or
18    after the effective date of Public Act 87-1280, the
19    leasehold interest of the lessee shall, if necessary, be
20    considered omitted property for purposes of this Act;
21        (c-5) Notwithstanding clause (i) of subsection (c),
22    all property owned by a municipality with a population of
23    over 500,000 that is used for toll road or toll bridge
24    purposes and that is leased for those purposes to another
25    entity whose property is not exempt shall remain exempt,
26    and any leasehold interest in the property shall not be

 

 

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1    subject to taxation under Section 9-195 of this Act;
2        (d) all property owned by any municipality located
3    outside its incorporated limits but within the same county
4    when used as a tuberculosis sanitarium, farm colony in
5    connection with a house of correction, or nursery, garden,
6    or farm, or for the growing of shrubs, trees, flowers,
7    vegetables, and plants for use in beautifying,
8    maintaining, and operating playgrounds, parks, parkways,
9    public grounds, buildings, and institutions owned or
10    controlled by the municipality; and
11        (e) all property owned by a township and operated as
12    senior citizen housing under Sections 35-50 through
13    35-50.6 of the Township Code; and .
14        (f) all property owned by the Executive Board of the
15    Mutual Aid Box Alarm System (MABAS), a unit of
16    intergovernmental cooperation, that is used for the public
17    purpose of disaster preparedness and response for units of
18    local government and the State of Illinois pursuant to
19    Section 10 of Article VII of the Illinois Constitution and
20    the Intergovernmental Cooperation Act.
21    All property owned by any municipality outside of its
22corporate limits is exempt if used exclusively for municipal or
23public purposes.
24    Notwithstanding any other provision of law, property that
25is owned by a unit of local government and leased to the State,
26another unit of local government, or a school district is

 

 

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1exempt, and those leasehold interests are exempt, from taxation
2under this Code or any other provision of law.
3    For purposes of this Section, "municipality" means a
4municipality, as defined in Section 1-1-2 of the Illinois
5Municipal Code.
6(Source: P.A. 92-844, eff. 8-23-02; 92-846, eff. 8-23-02.)
 
7    (35 ILCS 200/15-100)
8    Sec. 15-100. Public transportation systems.
9    (a) All property belonging to any municipal corporation
10created for the sole purpose of owning and operating a
11transportation system for public service is exempt.
12    (b) Property owned by (i) a municipal corporation of
13500,000 or more inhabitants, used for public transportation
14purposes, and operated by the Chicago Transit Authority; (ii)
15the Regional Transportation Authority; (iii) any service board
16or division of the Regional Transportation Authority; (iv) the
17Northeast Illinois Regional Commuter Railroad Corporation; or
18(v) the Chicago Transit Authority shall be exempt. For purposes
19of this Section alone, the Regional Transportation Authority,
20any service board or division of the Regional Transportation
21Authority, the Northeast Illinois Regional Commuter Railroad
22Corporation, the Chicago Transit Authority, or a municipal
23corporation, as defined in item (i), shall be deemed an
24"eligible transportation authority". The exemption provided in
25this subsection shall not be affected by any transaction in

 

 

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1which, for the purpose of obtaining financing, the eligible
2transportation authority, directly or indirectly, leases or
3otherwise transfers such property to another whose property is
4not exempt and immediately thereafter enters into a leaseback
5or other agreement that directly or indirectly gives the
6eligible transportation authority a right to use, control, and
7possess the property. In the case of a conveyance of such
8property, the eligible transportation authority must retain an
9option to purchase the property at a future date or, within the
10limitations period for reverters, the property must revert back
11to the eligible transportation authority.
12    (c) If such property has been conveyed as described in
13subsection (b), the property will no longer be exempt pursuant
14to this Section as of the date when:
15        (1) the right of the eligible transportation authority
16    to use, control, and possess the property has been
17    terminated;
18        (2) the eligible transportation authority no longer
19    has an option to purchase or otherwise acquire the
20    property; and
21        (3) there is no provision for a reverter of the
22    property to the eligible transportation authority within
23    the limitations period for reverters.
24    (d) Pursuant to Sections 15-15 and 15-20 of this Code, the
25eligible transportation authority shall notify the chief
26county assessment officer of any transaction under subsection

 

 

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1(b) of this Section. The chief county assessment officer shall
2determine initial and continuing compliance with the
3requirements of this Section for tax exemption. Failure to
4notify the chief county assessment officer of a transaction
5under this Section or to otherwise comply with the requirements
6of Sections 15-15 and 15-20 of this Code shall, in the
7discretion of the chief county assessment officer, constitute
8cause to terminate the exemption, notwithstanding any other
9provision of this Code.
10    (d-5) Notwithstanding any other provision of law, if
11property that is described in subsection (a) or (b) of this
12Section is leased to the State, a unit of local government, or
13a school district, then that property is exempt, and those
14leasehold interests are exempt, from taxation under this Code
15or any other provision of law.
16    (e) No provision of this Section shall be construed to
17affect the obligation of the eligible transportation authority
18to which an exemption certificate has been issued under this
19Section from its obligation under Section 15-10 of this Code to
20file an annual certificate of status or to notify the chief
21county assessment officer of transfers of interest or other
22changes in the status of the property as required by this Code.
23    (f) The changes made by this amendatory Act of 1997 are
24declarative of existing law and shall not be construed as a new
25enactment.
26(Source: P.A. 90-562, eff. 12-16-97.)
 

 

 

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1    (35 ILCS 200/15-103)
2    Sec. 15-103. Bi-State Development Agency.
3    (a) Property owned by the Bi-State Development Agency of
4the Missouri-Illinois Metropolitan District is exempt.
5    (b) The exemption under this Section is not affected by any
6transaction in which, for the purpose of obtaining financing,
7the Agency, directly or indirectly, leases or otherwise
8transfers the property to another for which or whom property is
9not exempt and immediately after the lease or transfer enters
10into a leaseback or other agreement that directly or indirectly
11gives the Agency a right to use, control, and possess the
12property. In the case of a conveyance of the property, the
13Agency must retain an option to purchase the property at a
14future date or, within the limitations period for reverters,
15the property must revert back to the Agency.
16    (c) If the property has been conveyed as described in
17subsection (b), the property is no longer exempt under this
18Section as of the date when:
19        (1) the right of the Agency to use, control, and
20    possess the property is terminated;
21        (2) the Agency no longer has an option to purchase or
22    otherwise acquire the property; and
23        (3) there is no provision for a reverter of the
24    property to the Agency within the limitations period for
25    reverters.

 

 

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1    (d) Pursuant to Sections 15-15 and 15-20 of this Code, the
2Agency shall notify the chief county assessment officer of any
3transaction under subsection (b). The chief county assessment
4officer shall determine initial and continuing compliance with
5the requirements of this Section for tax exemption. Failure to
6notify the chief county assessment officer of a transaction
7under this Section or to otherwise comply with the requirements
8of Sections 15-15 and 15-20 of this Code shall, in the
9discretion of the chief county assessment officer, constitute
10cause to terminate the exemption, notwithstanding any other
11provision of this Code.
12    (d-5) Notwithstanding any other provision of law, property
13that is owned by the Bi-State Development Agency of the
14Missouri-Illinois Metropolitan District and leased to the
15State, another unit of local government, or a school district
16is exempt, and those leasehold interests are exempt, from
17taxation under this Code or any other provision of law.
18    (e) No provision of this Section shall be construed to
19affect the obligation of the Agency under Section 15-10 of this
20Code to file an annual certificate of status or to notify the
21chief county assessment officer of transfers of interest or
22other changes in the status of the property as required by this
23Code.
24(Source: P.A. 91-513, eff. 8-13-99.)
 
25    Section 90. The State Mandates Act is amended by adding

 

 

HB5761 Engrossed- 21 -LRB097 19354 HLH 64603 b

1Section 8.36 as follows:
 
2    (30 ILCS 805/8.36 new)
3    Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8
4of this Act, no reimbursement by the State is required for the
5implementation of any mandate created by this amendatory Act of
6the 97th General Assembly.
 
7    Section 95. Applicability. The changes made by this
8amendatory Act of the 97th General Assembly apply to taxable
9years 2010 and thereafter. In addition, those changes and
10additions also apply to taxable years prior to 2010, but no
11such taxes paid for any taxable year prior to 2010 need be
12refunded.
 
13    Section 97. Severability. The provisions of this Act are
14severable under Section 1.31 of the Statute on Statutes.
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.