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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
5Sections 9-195, 15-60, and 21-95 as follows:
 
6    (35 ILCS 200/9-195)
7    Sec. 9-195. Leasing of exempt property.
8    (a) Except as provided in Sections 15-35, 15-55, 15-60,
915-100, 15-103, 15-160, and 15-185, when property which is
10exempt from taxation is leased to another whose property is not
11exempt, and the leasing of which does not make the property
12taxable, the leasehold estate and the appurtenances shall be
13listed as the property of the lessee thereof, or his or her
14assignee. Taxes on that property shall be collected in the same
15manner as on property that is not exempt, and the lessee shall
16be liable for those taxes. However, no tax lien shall attach to
17the exempt real estate. The changes made by this amendatory Act
18of 1997 and by this amendatory Act of the 91st General Assembly
19are declaratory of existing law and shall not be construed as a
20new enactment. The changes made by Public Acts 88-221 and
2188-420 that are incorporated into this Section by this
22amendatory Act of 1993 are declarative of existing law and are
23not a new enactment.

 

 

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1    (b) The provisions of this Section regarding taxation of
2leasehold interests in exempt property do not apply to any
3leasehold interest created pursuant to any transaction
4described in subsection (e) of Section 15-35, subsection (c-5)
5or (g) of Section 15-60, subsection (b) of Section 15-100,
6Section 15-103, Section 15-160, or Section 15-185.
7(Source: P.A. 97-1161, eff. 6-1-13.)
 
8    (35 ILCS 200/15-60)
9    Sec. 15-60. Taxing district property. All property
10belonging to any county or municipality used exclusively for
11the maintenance of the poor is exempt, as is all property owned
12by a taxing district that is being held for future expansion or
13development, except if leased by the taxing district to lessees
14for use for other than public purposes.
15    Also exempt are:
16        (a) all swamp or overflowed lands belonging to any
17    county;
18        (b) all public buildings belonging to any county,
19    township, or municipality, with the ground on which the
20    buildings are erected;
21        (c) all property owned by any municipality located
22    within its incorporated limits. Any such property leased by
23    a municipality shall remain exempt, and the leasehold
24    interest of the lessee shall be assessed under Section
25    9-195 of this Act, (i) for a lease entered into on or after

 

 

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1    January 1, 1994, unless the lease expressly provides that
2    this exemption shall not apply; (ii) for a lease entered
3    into on or after the effective date of Public Act 87-1280
4    and before January 1, 1994, unless the lease expressly
5    provides that this exemption shall not apply or unless
6    evidence other than the lease itself substantiates the
7    intent of the parties to the lease that this exemption
8    shall not apply; and (iii) for a lease entered into before
9    the effective date of Public Act 87-1280, if the terms of
10    the lease do not bind the lessee to pay the taxes on the
11    leased property or if, notwithstanding the terms of the
12    lease, the municipality has filed or hereafter files a
13    timely exemption petition or complaint with respect to
14    property consisting of or including the leased property for
15    an assessment year which includes part or all of the first
16    12 months of the lease period. The foregoing clause (iii)
17    added by Public Act 87-1280 shall not operate to exempt
18    property for any assessment year as to which no timely
19    exemption petition or complaint has been filed by the
20    municipality or as to which an administrative or court
21    decision denying exemption has become final and
22    nonappealable. For each assessment year or portion thereof
23    that property is made exempt by operation of the foregoing
24    clause (iii), whether such year or portion is before or
25    after the effective date of Public Act 87-1280, the
26    leasehold interest of the lessee shall, if necessary, be

 

 

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1    considered omitted property for purposes of this Act;
2        (c-5) Notwithstanding clause (i) of subsection (c),
3    all property owned by a municipality with a population of
4    over 500,000 that is used for toll road or toll bridge
5    purposes and that is leased for those purposes to another
6    entity whose property is not exempt shall remain exempt,
7    and any leasehold interest in the property shall not be
8    subject to taxation under Section 9-195 of this Act;
9        (d) all property owned by any municipality located
10    outside its incorporated limits but within the same county
11    when used as a tuberculosis sanitarium, farm colony in
12    connection with a house of correction, or nursery, garden,
13    or farm, or for the growing of shrubs, trees, flowers,
14    vegetables, and plants for use in beautifying,
15    maintaining, and operating playgrounds, parks, parkways,
16    public grounds, buildings, and institutions owned or
17    controlled by the municipality;
18        (e) all property owned by a township and operated as
19    senior citizen housing under Sections 35-50 through
20    35-50.6 of the Township Code; and
21        (f) all property owned by the Executive Board of the
22    Mutual Aid Box Alarm System (MABAS), a unit of
23    intergovernmental cooperation, that is used for the public
24    purpose of disaster preparedness and response for units of
25    local government and the State of Illinois pursuant to
26    Section 10 of Article VII of the Illinois Constitution and

 

 

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1    the Intergovernmental Cooperation Act; and .
2        (g) all property owned by a county of more than
3    3,000,000 inhabitants, or by one or more municipalities
4    within such a county, for which a land bank has been
5    created pursuant to an ordinance or intergovernmental
6    agreement in order to promote redevelopment or reuse of
7    vacant, abandoned, or tax-delinquent properties, to
8    support targeted efforts to stabilize neighborhoods, and
9    to stimulate residential, commercial, and industrial
10    development; all property owned by a county of more than
11    3,000,000 inhabitants, or one or more municipalities
12    within such a county, for which a land bank has been
13    created pursuant to an ordinance or intergovernmental
14    agreement, that is leased for land banking purposes to
15    another entity whose property is not exempt shall remain
16    exempt, and any leasehold interest in the property shall
17    not be subject to taxation under Section 9-195 of this Act
18    for a period of 10 years.
19    All property owned by any municipality outside of its
20corporate limits is exempt if used exclusively for municipal or
21public purposes.
22    For purposes of this Section, "municipality" means a
23municipality, as defined in Section 1-1-2 of the Illinois
24Municipal Code.
25(Source: P.A. 98-206, eff. 1-1-14.)
 

 

 

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1    (35 ILCS 200/21-95)
2    Sec. 21-95. Tax abatement after acquisition by a
3governmental unit. When any county, municipality, school
4district, or park district acquires property through the
5foreclosure of a lien, through a judicial deed, through the
6foreclosure of receivership certificate lien, or by acceptance
7of a deed of conveyance in lieu of foreclosing any lien against
8the property, or when a government unit acquires property under
9the Abandoned Housing Rehabilitation Act, or when any county or
10other taxing district acquires a deed for property under
11Section 21-90 or Sections 21-145 and 21-260, or when any
12county, municipality, school district, or park district
13acquires title to property that was to be transferred to that
14county, municipality, school district, or park district under
15the terms of an annexation agreement, development agreement,
16donation agreement, plat of subdivision, or zoning ordinance by
17an entity that has been dissolved or is being dissolved or has
18been in bankruptcy proceedings or is in bankruptcy proceedings,
19or when a county of more than 3,000,000 inhabitants, or one or
20more municipalities within a county of more than 3,000,000
21inhabitants, for which a land bank has been created pursuant to
22an ordinance or intergovernmental agreement, acquires property
23for land bank purposes as described in subsection (g) of
24Section 15-60, all due or unpaid property taxes and existing
25liens for unpaid property taxes imposed or pending under any
26law or ordinance of this State or any of its political

 

 

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1subdivisions shall become null and void.
2(Source: P.A. 96-1142, eff. 7-21-10.)
 
3    Section 90. The State Mandates Act is amended by adding
4Section 8.38 as follows:
 
5    (30 ILCS 805/8.38 new)
6    Sec. 8.38. Exempt mandate. Notwithstanding Sections 6 and 8
7of this Act, no reimbursement by the State is required for the
8implementation of any mandate created by this amendatory Act of
9the 98th General Assembly.
 
10    Section 99. Effective date. This Act takes effect upon
11becoming law.