Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 200/15-40

    (35 ILCS 200/15-40)
    Sec. 15-40. Religious purposes, orphanages, or school and religious purposes.
    (a) Property used exclusively for:
        (1) religious purposes, or
        (2) school and religious purposes, or
        (3) orphanages
qualifies for exemption as long as it is not used with a view to profit.
    (b) Property that is owned by
        (1) churches or
        (2) religious institutions or
        (3) religious denominations

and that is used in conjunction therewith as housing facilities provided for ministers (including bishops, district superintendents and similar church officials whose ministerial duties are not limited to a single congregation), their spouses, children and domestic workers, performing the duties of their vocation as ministers at such churches or religious institutions or for such religious denominations, including the convents and monasteries where persons engaged in religious activities reside also qualifies for exemption.

A parsonage, convent or monastery or other housing facility shall be considered under this Section to be exclusively used for religious purposes when the persons who perform religious related activities shall, as a condition of their employment or association, reside in the facility.

(c) In Cook County, whenever any interest in a property exempt under this Section is transferred, notice of that transfer must be filed with the county clerk. The chief county assessment officer shall prepare and make available a form notice for this purpose. Whenever a notice is filed, the county clerk shall transmit a copy of that recorded notice to the chief county assessment officer within 14 days after receipt.

(Source: P.A. 103-592, eff. 6-7-24.)