Full Text of SB3408 98th General Assembly
SB3408eng 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 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, | 9 | | 15-100,
15-103, 15-160, and 15-185,
when property which is | 10 | | exempt from taxation is leased to another whose property
is not | 11 | | exempt, and the leasing of which does not make the property | 12 | | taxable,
the leasehold estate and the appurtenances shall be | 13 | | listed as the property of
the lessee thereof, or his or her | 14 | | assignee. Taxes on that property shall be
collected in the same | 15 | | manner as on property that is not exempt, and the lessee
shall | 16 | | be liable for those taxes. However, no tax lien shall attach to | 17 | | the
exempt real estate. The changes made by this amendatory Act | 18 | | of 1997 and by this
amendatory Act of the 91st General Assembly | 19 | | are declaratory of existing law
and shall not be construed as a | 20 | | new enactment. The changes made by Public Acts
88-221 and | 21 | | 88-420 that are incorporated into this Section by this | 22 | | amendatory
Act of 1993 are declarative of existing law and are | 23 | | not a new enactment.
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| 1 | | (b) The provisions of this Section regarding taxation of | 2 | | leasehold interests
in exempt property do not apply to any | 3 | | leasehold interest created pursuant to
any transaction | 4 | | described in subsection (e) of Section 15-35, subsection (c-5)
| 5 | | or (g) of Section 15-60, subsection (b) of Section 15-100, | 6 | | Section 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 | 10 | | belonging to any county
or municipality used exclusively for | 11 | | the maintenance of the poor is exempt,
as is all property owned | 12 | | by a taxing district that is being held for future
expansion or | 13 | | development, except if leased by the taxing district to lessees
| 14 | | for 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 | 20 | | corporate limits is
exempt if used exclusively for municipal or | 21 | | public purposes.
| 22 | | For purposes of this Section, "municipality" means a | 23 | | municipality, as
defined in Section 1-1-2 of the Illinois | 24 | | Municipal 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 | 3 | | governmental unit. When
any county, municipality, school | 4 | | district, or park district acquires property through the | 5 | | foreclosure of a
lien, through
a
judicial deed, through the
| 6 | | foreclosure of receivership
certificate lien, or by acceptance | 7 | | of a deed of conveyance in lieu of
foreclosing any lien against | 8 | | the
property, or when a government unit acquires property under | 9 | | the Abandoned
Housing Rehabilitation Act, or when any county or | 10 | | other taxing district
acquires a deed for property under | 11 | | Section 21-90 or Sections 21-145 and 21-260,
or when any | 12 | | county, municipality, school district, or park district | 13 | | acquires title to property that was to be transferred to that | 14 | | county, municipality, school district, or park district under | 15 | | the terms of an annexation agreement, development agreement, | 16 | | donation agreement, plat of subdivision, or zoning ordinance by | 17 | | an entity that has been dissolved or is being dissolved or has | 18 | | been in bankruptcy proceedings or is in bankruptcy proceedings, | 19 | | or when a county of more than 3,000,000 inhabitants, or one or | 20 | | more municipalities within a county of more than 3,000,000 | 21 | | inhabitants, for which a land bank has been created pursuant to | 22 | | an ordinance or intergovernmental agreement, acquires property | 23 | | for land bank purposes as described in subsection (g) of | 24 | | Section 15-60, all due or unpaid property taxes and existing | 25 | | liens for unpaid property taxes
imposed or pending under any | 26 | | law or ordinance of this State or any of its
political |
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| 1 | | subdivisions 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 | 4 | | Section 8.38 as follows: | 5 | | (30 ILCS 805/8.38 new) | 6 | | Sec. 8.38. Exempt mandate. Notwithstanding Sections 6 and 8 | 7 | | of this Act, no reimbursement by the State is required for the | 8 | | implementation of any mandate created by this amendatory Act of | 9 | | the 98th General Assembly.
| 10 | | Section 99. Effective date. This Act takes effect upon | 11 | | becoming law.
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