98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB5830

 

Introduced , by Rep. Mike Fortner

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-10

    Amends the Property Tax Code. Provides that titleholders or owners of the beneficial interest of property exempted under certain provisions of the Code are not required to submit an annual filing with the chief county assessment officer in order to maintain tax exempt status. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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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
5Section 15-10 as follows:
 
6    (35 ILCS 200/15-10)
7    Sec. 15-10. Exempt property; procedures for certification.
8    (a) All property granted an exemption by the Department
9pursuant to the requirements of Section 15-5 and described in
10the Sections following Section 15-30 and preceding Section
1116-5, to the extent therein limited, is exempt from taxation.
12In order to maintain that exempt status, the titleholder or the
13owner of the beneficial interest of any property that is exempt
14must file with the chief county assessment officer, on or
15before January 31 of each year (May 31 in the case of property
16exempted by Section 15-170), an affidavit stating whether there
17has been any change in the ownership or use of the property,
18the status of the owner-resident, the satisfaction by a
19relevant hospital entity of the condition for an exemption
20under Section 15-86, or that a disabled veteran who qualifies
21under Section 15-165 owned and used the property as of January
221 of that year. The nature of any change shall be stated in the
23affidavit. Failure to file an affidavit shall, in the

 

 

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1discretion of the assessment officer, constitute cause to
2terminate the exemption of that property, notwithstanding any
3other provision of this Code. Owners of 5 or more such exempt
4parcels within a county may file a single annual affidavit in
5lieu of an affidavit for each parcel. The assessment officer,
6upon request, shall furnish an affidavit form to the owners, in
7which the owner may state whether there has been any change in
8the ownership or use of the property or status of the owner or
9resident as of January 1 of that year. The owner of 5 or more
10exempt parcels shall list all the properties giving the same
11information for each parcel as required of owners who file
12individual affidavits.
13    (b) However, titleholders or owners of the beneficial
14interest in any property exempted under any of the following
15provisions are not required to submit an annual filing under
16this Section:
17        (1) Section 15-45 (burial grounds) in counties of less
18    than 3,000,000 inhabitants and owned by a not-for-profit
19    organization.
20        (2) Section 15-40.
21        (3) Section 15-50 (United States property).
22        (4) Section 15-35 (schools), provided the school is
23    owned by a public school district.
24        (5) Section 15-55 (State property).
25        (6) Section 15-60 (taxing district property).
26        (7) Subsection (e) of Section 15-65 (free public

 

 

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1    libraries), provided the public library is part of a public
2    library district or part of another local government.
3        (8) Section 15-66 (library systems and public library
4    districts).
5        (9) Section 15-70 (fire protection purposes), provided
6    the property is owned by a fire protection district or
7    another local government.
8        (10) Section 15-75 (municipal corporations).
9        (11) Section 15-95 (housing authorities).
10        (12) Section 15-100 (public transportation systems).
11        (13) Section 15-103 (bi-state development agencies).
12        (14) Section 15-105 (park and conservation districts).
13        (15) Section 15-110 (municipal development
14    corporations).
15        (16) Section 15-115 (municipal power agencies).
16        (17) Section 15-120 (municipal natural gas agencies).
17        (18) Section 15-130 (municipal corporations providing
18    railroad terminals).
19        (19) Section 15-135 (school districts and community
20    college districts).
21        (20) Section 15-140 (public water districts and water
22    and drainage works).
23        (21) Section 15-145 (metropolitan water reclamation
24    districts in counties with a population greater than
25    3,000,000).
26        (22) Section 15-150 (forest preserve districts).

 

 

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1        (23) Section 15-151 (Joliet Arsenal Development
2    Authority).
3        (24) Section 15-155 (Port districts).
4        (25) Section 15-160 (Airport authorities and
5    airports).
6    (c) If there is a change in use or ownership, however,
7notice must be filed pursuant to Section 15-20.
8    (d) An application for homestead exemptions shall be filed
9as provided in Section 15-170 (senior citizens homestead
10exemption), Section 15-172 (senior citizens assessment freeze
11homestead exemption), and Sections 15-175 (general homestead
12exemption), 15-176 (general alternative homestead exemption),
13and 15-177 (long-time occupant homestead exemption),
14respectively.
15    (e) For purposes of determining satisfaction of the
16condition for an exemption under Section 15-86:
17        (1) The "year for which exemption is sought" is the
18    year prior to the year in which the affidavit is due.
19        (2) The "hospital year" is the fiscal year of the
20    relevant hospital entity, or the fiscal year of one of the
21    hospitals in the hospital system if the relevant hospital
22    entity is a hospital system with members with different
23    fiscal years, that ends in the year prior to the year in
24    which the affidavit is due. However, if that fiscal year
25    ends 3 months or less before the date on which the
26    affidavit is due, the relevant hospital entity shall file

 

 

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1    an interim affidavit based on the currently available
2    information, and shall file a supplemental affidavit
3    within 90 days of date on which the application was due, if
4    the information in the relevant hospital entity's audited
5    financial statements changes the interim affidavit's
6    statement concerning the entity's compliance with the
7    calculation required by Section 15-86.
8        (3) The affidavit shall be accompanied by an exhibit
9    prepared by the relevant hospital entity showing (A) the
10    value of the relevant hospital entity's services and
11    activities, if any, under items (1) through (7) of
12    subsection (e) of Section 15-86, stated separately for each
13    item, and (B) the value relating to the relevant hospital
14    entity's estimated property tax liability under paragraphs
15    (A), (B), and (C) of item (1) of subsection (g) of Section
16    15-86; under paragraphs (A), (B), and (C) of item (2) of
17    subsection (g) of Section 15-86; and under item (3) of
18    subsection (g) of Section 15-86.
19(Source: P.A. 97-688, eff. 6-14-12.)
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.