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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB0799
Introduced 02/02/05, by Rep. Robert S. Molaro SYNOPSIS AS INTRODUCED:
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Amends the Property Tax Code. Makes a technical change in a Section
concerning the tax exemption for property used for religious purposes.
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A BILL FOR
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HB0799 |
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LRB094 08044 BDD 38227 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing |
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| Section 15-40 as follows:
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| (35 ILCS 200/15-40)
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| Sec. 15-40. Religious purposes, orphanages, or school and
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| and religious
purposes. |
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| (a) Property used exclusively for:
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| (1) religious purposes,
or
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| (2) school and religious purposes, or
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| (3) orphanages
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| qualifies for exemption as long as it is not used with a view |
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| to profit.
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| (b) Property that is owned by
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| (1) churches or
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| (2) religious institutions
or
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| (3) religious denominations
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| and
that is used in conjunction therewith as housing facilities |
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| provided
for ministers (including bishops, district |
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| superintendents and similar
church officials whose ministerial |
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| duties are not limited to a single
congregation), their |
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| spouses, children and domestic workers, performing
the duties |
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| of their vocation as ministers at such churches or religious
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| institutions or for such religious denominations, including |
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convents
and monasteries where persons engaged in religious |
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| activities reside also
qualifies for exemption.
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| A parsonage, convent or monastery or other housing facility |
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| shall be
considered under this Section to be exclusively used |
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| for religious purposes
when the persons who perform religious |
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| related activities shall, as a condition
of their employment or |
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| association, reside in the facility.
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