State of Illinois
2011 and 2012


Introduced 01/31/11, by Rep. Michael J. Madigan


35 ILCS 200/15-40

    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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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 15-40 as follows:
6    (35 ILCS 200/15-40)
7    Sec. 15-40. Religious purposes, orphanages, or school and
8and religious purposes.
9    (a) Property used exclusively for:
10        (1) religious purposes, or
11        (2) school and religious purposes, or
12        (3) orphanages
13qualifies for exemption as long as it is not used with a view
14to profit.
15    (b) Property that is owned by
16        (1) churches or
17        (2) religious institutions or
18        (3) religious denominations
19and that is used in conjunction therewith as housing facilities
20provided for ministers (including bishops, district
21superintendents and similar church officials whose ministerial
22duties are not limited to a single congregation), their
23spouses, children and domestic workers, performing the duties



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1of their vocation as ministers at such churches or religious
2institutions or for such religious denominations, including
3the convents and monasteries where persons engaged in religious
4activities reside also qualifies for exemption.
5    A parsonage, convent or monastery or other housing facility
6shall be considered under this Section to be exclusively used
7for religious purposes when the persons who perform religious
8related activities shall, as a condition of their employment or
9association, reside in the facility.
10    (c) In Cook County, whenever any interest in a property
11exempt under this Section is transferred, notice of that
12transfer must be filed with the county recorder. The chief
13county assessment officer shall prepare and make available a
14form notice for this purpose. Whenever a notice is filed, the
15county recorder shall transmit a copy of that recorded notice
16to the chief county assessment officer within 14 days after
18(Source: P.A. 92-333, eff. 8-10-01.)