Sen. Kwame Raoul

Filed: 3/21/2014

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3408

2    AMENDMENT NO. ______. Amend Senate Bill 3408 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1the exempt real estate. The changes made by this amendatory Act
2of 1997 and by this amendatory Act of the 91st General Assembly
3are declaratory of existing law and shall not be construed as a
4new enactment. The changes made by Public Acts 88-221 and
588-420 that are incorporated into this Section by this
6amendatory Act of 1993 are declarative of existing law and are
7not a new enactment.
8    (b) The provisions of this Section regarding taxation of
9leasehold interests in exempt property do not apply to any
10leasehold interest created pursuant to any transaction
11described in subsection (e) of Section 15-35, subsection (c-5)
12or (g) of Section 15-60, subsection (b) of Section 15-100,
13Section 15-103, Section 15-160, or Section 15-185.
14(Source: P.A. 97-1161, eff. 6-1-13.)
 
15    (35 ILCS 200/15-60)
16    Sec. 15-60. Taxing district property. All property
17belonging to any county or municipality used exclusively for
18the maintenance of the poor is exempt, as is all property owned
19by a taxing district that is being held for future expansion or
20development, except if leased by the taxing district to lessees
21for use for other than public purposes.
22    Also exempt are:
23        (a) all swamp or overflowed lands belonging to any
24    county;
25        (b) all public buildings belonging to any county,

 

 

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1    township, or municipality, with the ground on which the
2    buildings are erected;
3        (c) all property owned by any municipality located
4    within its incorporated limits. Any such property leased by
5    a municipality shall remain exempt, and the leasehold
6    interest of the lessee shall be assessed under Section
7    9-195 of this Act, (i) for a lease entered into on or after
8    January 1, 1994, unless the lease expressly provides that
9    this exemption shall not apply; (ii) for a lease entered
10    into on or after the effective date of Public Act 87-1280
11    and before January 1, 1994, unless the lease expressly
12    provides that this exemption shall not apply or unless
13    evidence other than the lease itself substantiates the
14    intent of the parties to the lease that this exemption
15    shall not apply; and (iii) for a lease entered into before
16    the effective date of Public Act 87-1280, if the terms of
17    the lease do not bind the lessee to pay the taxes on the
18    leased property or if, notwithstanding the terms of the
19    lease, the municipality has filed or hereafter files a
20    timely exemption petition or complaint with respect to
21    property consisting of or including the leased property for
22    an assessment year which includes part or all of the first
23    12 months of the lease period. The foregoing clause (iii)
24    added by Public Act 87-1280 shall not operate to exempt
25    property for any assessment year as to which no timely
26    exemption petition or complaint has been filed by the

 

 

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1    municipality or as to which an administrative or court
2    decision denying exemption has become final and
3    nonappealable. For each assessment year or portion thereof
4    that property is made exempt by operation of the foregoing
5    clause (iii), whether such year or portion is before or
6    after the effective date of Public Act 87-1280, the
7    leasehold interest of the lessee shall, if necessary, be
8    considered omitted property for purposes of this Act;
9        (c-5) Notwithstanding clause (i) of subsection (c),
10    all property owned by a municipality with a population of
11    over 500,000 that is used for toll road or toll bridge
12    purposes and that is leased for those purposes to another
13    entity whose property is not exempt shall remain exempt,
14    and any leasehold interest in the property shall not be
15    subject to taxation under Section 9-195 of this Act;
16        (d) all property owned by any municipality located
17    outside its incorporated limits but within the same county
18    when used as a tuberculosis sanitarium, farm colony in
19    connection with a house of correction, or nursery, garden,
20    or farm, or for the growing of shrubs, trees, flowers,
21    vegetables, and plants for use in beautifying,
22    maintaining, and operating playgrounds, parks, parkways,
23    public grounds, buildings, and institutions owned or
24    controlled by the municipality;
25        (e) all property owned by a township and operated as
26    senior citizen housing under Sections 35-50 through

 

 

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1    35-50.6 of the Township Code; and
2        (f) all property owned by the Executive Board of the
3    Mutual Aid Box Alarm System (MABAS), a unit of
4    intergovernmental cooperation, that is used for the public
5    purpose of disaster preparedness and response for units of
6    local government and the State of Illinois pursuant to
7    Section 10 of Article VII of the Illinois Constitution and
8    the Intergovernmental Cooperation Act; and .
9        (g) all property owned by a county of more than
10    3,000,000 inhabitants, or by one or more municipalities
11    within such a county, for which a land bank has been
12    created pursuant to an ordinance or intergovernmental
13    agreement in order to promote redevelopment or reuse of
14    vacant, abandoned, or tax-delinquent properties, to
15    support targeted efforts to stabilize neighborhoods, and
16    to stimulate residential, commercial, and industrial
17    development; all property owned by a county of more than
18    3,000,000 inhabitants, or one or more municipalities
19    within such a county, for which a land bank has been
20    created pursuant to an ordinance or intergovernmental
21    agreement, that is leased for land banking purposes to
22    another entity whose property is not exempt shall remain
23    exempt, and any leasehold interest in the property shall
24    not be subject to taxation under Section 9-195 of this Act
25    for a period of 10 years.
26    All property owned by any municipality outside of its

 

 

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1corporate limits is exempt if used exclusively for municipal or
2public purposes.
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. 98-206, eff. 1-1-14.)
 
7    (35 ILCS 200/21-95)
8    Sec. 21-95. Tax abatement after acquisition by a
9governmental unit. When any county, municipality, school
10district, or park district acquires property through the
11foreclosure of a lien, through a judicial deed, through the
12foreclosure of receivership certificate lien, or by acceptance
13of a deed of conveyance in lieu of foreclosing any lien against
14the property, or when a government unit acquires property under
15the Abandoned Housing Rehabilitation Act, or when any county or
16other taxing district acquires a deed for property under
17Section 21-90 or Sections 21-145 and 21-260, or when any
18county, municipality, school district, or park district
19acquires title to property that was to be transferred to that
20county, municipality, school district, or park district under
21the terms of an annexation agreement, development agreement,
22donation agreement, plat of subdivision, or zoning ordinance by
23an entity that has been dissolved or is being dissolved or has
24been in bankruptcy proceedings or is in bankruptcy proceedings,
25or when a county of more than 3,000,000 inhabitants, or one or

 

 

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1more municipalities within a county of more than 3,000,000
2inhabitants, for which a land bank has been created pursuant to
3an ordinance or intergovernmental agreement, acquires property
4for land bank purposes as described in subsection (g) of
5Section 15-60, all due or unpaid property taxes and existing
6liens for unpaid property taxes imposed or pending under any
7law or ordinance of this State or any of its political
8subdivisions shall become null and void.
9(Source: P.A. 96-1142, eff. 7-21-10.)
 
10    Section 90. The State Mandates Act is amended by adding
11Section 8.38 as follows:
 
12    (30 ILCS 805/8.38 new)
13    Sec. 8.38. Exempt mandate. Notwithstanding Sections 6 and 8
14of this Act, no reimbursement by the State is required for the
15implementation of any mandate created by this amendatory Act of
16the 98th General Assembly.
 
17    Section 99. Effective date. This Act takes effect upon
18becoming law.".