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 200/16-70

(35 ILCS 200/16-70)

Sec. 16-70. Determination of exemptions.

The board of review shall hear and
determine the application of any person who is assessed on property claimed to
be exempt from taxation.  However, the decision of the board shall not be
final, except as to homestead exemptions and exemptions provided under subsection (b) of Section 15-5.  With the exception of homestead exemptions and exemptions provided under subsection (b) of Section 15-5, upon filing of any application for an exemption which would reduce the assessed valuation of any
property by more than $100,000, the owner shall deliver, in person or by mail,
a copy of the application to any municipality, school district, community
college district, and fire protection district in which the property is situated.   Failure of a
municipality, school district, community college district, or fire protection district to receive the
notice shall not invalidate any exemption.  The board shall give the
municipalities, school districts, community college districts, fire protection districts, and the
taxpayer an opportunity to be heard. The clerk of the board in all cases other
than homestead exemptions, under the direction of the board, shall make out and
forward to the Department, a full and complete statement of all the facts in
the case. The Department shall determine whether the property is legally liable
to taxation. It shall notify the board of review of its decision, and
the board shall correct the assessment if necessary. The decision of the
Department is subject to review under Sections 8-35 and 8-40. The extension of
taxes on any assessment shall not be delayed by any proceedings under this
Section, and, if the Department rules that the property is exempt, any taxes
extended upon the unauthorized assessment shall be abated or, if paid, shall be
refunded.

(Source: P.A. 102-815, eff. 5-13-22.)