Full Text of HB1891 95th General Assembly
HB1891 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB1891
Introduced 2/23/2007, by Rep. Aaron Schock SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/15-10 |
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35 ILCS 200/15-60 |
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Amends the Property Tax Code. Exempts from taxation all property that is owned by any taxing district (now, only a municipality) and that is located within the boundaries of that taxing district and provides that any such property leased by a taxing district remains exempt, and the leasehold interest of the lessee shall be assessed. Removes exempt tax district property from certain certification procedures.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB1891 |
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LRB095 03891 BDD 23924 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 | 5 |
| Sections 15-10 and 15-60 as follows:
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| (35 ILCS 200/15-10)
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| Sec. 15-10. Exempt property; procedures for certification. | 8 |
| All property
granted an exemption by the Department pursuant to | 9 |
| the requirements of
Section 15-5 and
described in the Sections | 10 |
| following Section 15-30 and preceding Section 16-5,
to the | 11 |
| extent therein limited, is exempt from taxation.
In order to | 12 |
| maintain that exempt status, the titleholder or the owner of | 13 |
| the
beneficial interest of any property
that
is exempt must | 14 |
| file with the chief county assessment
officer, on or before | 15 |
| January 31 of each year (May 31 in the case of property
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| exempted by Section 15-170), an affidavit stating whether there | 17 |
| has been any
change in the ownership or use of the property or | 18 |
| the status of the
owner-resident, or that a disabled veteran | 19 |
| who qualifies under Section 15-165
owned and used the property | 20 |
| as of January 1 of that year.
The nature of any
change shall be | 21 |
| stated in the affidavit. Failure to file an affidavit shall,
in | 22 |
| the discretion of the assessment officer, constitute cause to | 23 |
| terminate the
exemption of that property, notwithstanding any |
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HB1891 |
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LRB095 03891 BDD 23924 b |
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| other provision of this Code.
Owners of 5 or more such exempt | 2 |
| parcels within a county may file a single
annual affidavit in | 3 |
| lieu of an affidavit for each parcel. The assessment
officer, | 4 |
| upon request, shall furnish an affidavit form to the owners, in | 5 |
| which
the owner may state whether there has been any change in | 6 |
| the ownership or use
of the property or status of the owner or | 7 |
| resident as of January 1 of that
year. The owner of 5 or more | 8 |
| exempt parcels shall list all the properties
giving the same | 9 |
| information for each parcel as required of owners who file
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| individual affidavits.
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| However, titleholders or owners of the beneficial interest | 12 |
| in any property
exempted under any of the following provisions | 13 |
| are not required to
submit an annual filing under this Section:
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| (1) Section 15-45 (burial grounds) in counties of less | 15 |
| than 3,000,000
inhabitants and owned by a not-for-profit
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| organization.
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| (2) Section 15-40.
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| (3) Section 15-50 (United States property).
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| If there is a change in use or ownership, however, notice | 20 |
| must be filed
pursuant to Section 15-20.
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| An application for homestead exemptions shall be filed as | 22 |
| provided in
Section 15-170 (senior citizens homestead | 23 |
| exemption), Section 15-172 (senior
citizens assessment freeze | 24 |
| homestead exemption), and Sections
15-175 and 15-176
(general
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| homestead exemption), respectively.
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| The requirements of this Section do not apply to property |
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HB1891 |
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LRB095 03891 BDD 23924 b |
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| that is exempt under subsection (c) of Section 15-60 of this | 2 |
| Code.
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| (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02; | 4 |
| 93-715, eff. 7-12-04.)
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| (35 ILCS 200/15-60)
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| Sec. 15-60. Taxing district property. All property | 7 |
| belonging to any county
or municipality used exclusively for | 8 |
| the maintenance of the poor is exempt,
as is all property owned | 9 |
| by a taxing district that is being held for future
expansion or | 10 |
| development, except if leased by the taxing district to lessees
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| for use for other than public purposes.
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| Also exempt are:
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| (a) all swamp or overflowed lands belonging to any | 14 |
| county;
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| (b) all public buildings belonging to any county, | 16 |
| township, or
municipality, with the ground on which the | 17 |
| buildings are erected;
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| (c) all property that is owned by any taxing district | 19 |
| and that is
municipality located within the boundaries of | 20 |
| that taxing district
its
incorporated limits . Any such | 21 |
| property leased by a taxing district remains
municipality | 22 |
| shall
remain exempt, and the leasehold interest of the | 23 |
| lessee shall be assessed under
Section 9-195 of this Act, | 24 |
| (i) for a lease entered into on or after January 1,
1994, | 25 |
| unless the lease expressly provides that this exemption |
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| shall not apply;
(ii) for a lease entered into on or after | 2 |
| the effective date of Public Act
87-1280 and before January | 3 |
| 1, 1994, unless the lease expressly provides that
this | 4 |
| exemption shall not apply or unless evidence other than the | 5 |
| lease itself
substantiates the intent of the parties to the | 6 |
| lease that this exemption shall
not apply; and (iii) for a | 7 |
| lease entered into before the effective date of
Public Act | 8 |
| 87-1280, if the terms of the lease do not bind the lessee | 9 |
| to pay the
taxes on the leased property or if, | 10 |
| notwithstanding the terms of the lease, the
municipality | 11 |
| has filed or hereafter files a timely exemption petition or
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| complaint with respect to property consisting of or | 13 |
| including the leased
property for an assessment year which | 14 |
| includes part or all of the first 12
months of the lease | 15 |
| period. The foregoing clause (iii) added by Public Act
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| 87-1280 shall not operate to exempt property for any | 17 |
| assessment year as to
which no timely exemption petition or | 18 |
| complaint has been filed by the
municipality or as to which | 19 |
| an administrative or court decision denying
exemption has | 20 |
| become final and nonappealable. For each assessment year or
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| portion thereof that property is made exempt by operation | 22 |
| of the foregoing
clause (iii), whether such year or portion | 23 |
| is before or after the effective
date of Public Act | 24 |
| 87-1280, the leasehold interest of the lessee shall, if
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| necessary, be considered omitted property for purposes of | 26 |
| this Act;
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| (c-5) Notwithstanding clause (i) of subsection (c), | 2 |
| all property owned by
a municipality with a population of | 3 |
| over 500,000 that is used for toll road or
toll bridge | 4 |
| purposes and that is leased for those purposes to another | 5 |
| entity
whose property is not exempt shall remain exempt, | 6 |
| and any leasehold interest in
the property shall not be | 7 |
| subject to taxation under Section 9-195 of this Act;
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| (d) all property owned by any municipality located | 9 |
| outside its
incorporated limits but within the same county | 10 |
| when used as a tuberculosis
sanitarium, farm colony in | 11 |
| connection with a house of correction, or nursery,
garden, | 12 |
| or farm, or for the growing of shrubs, trees, flowers, | 13 |
| vegetables, and
plants for use in beautifying, | 14 |
| maintaining, and operating playgrounds, parks,
parkways, | 15 |
| public grounds, buildings, and institutions owned or | 16 |
| controlled
by the municipality; and
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| (e) all property owned by a township and operated as | 18 |
| senior citizen
housing under Sections 35-50 through | 19 |
| 35-50.6 of the Township Code.
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| All property owned by any municipality outside of its | 21 |
| corporate limits is
exempt if used exclusively for municipal or | 22 |
| public purposes.
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| For purposes of this Section, "municipality" means a | 24 |
| municipality, as
defined in Section 1-1-2 of the Illinois | 25 |
| Municipal Code and "taxing district" means any unit of local | 26 |
| government, as defined in Section 1 of Article VII of the |
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| Constitution, with the power to tax, and any school district or | 2 |
| community college district .
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| (Source: P.A. 92-844, eff. 8-23-02; 92-846, eff. 8-23-02.)
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