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90_SB1223enr
35 ILCS 200/23-25
Amends the Property Tax Code. Provides that the
provisions limiting the filing of tax objections shall not
apply to court proceedings to establish an exemption for any
specific assessment year, provided that the plaintiff or its
predecessor in interest in the property has established an
exemption for any subsequent or prior assessment year on
grounds comparable to those alleged in the court proceedings.
Exempts provisions from the State Mandates Act. Effective
immediately.
LRB9007677KDks
SB1223 Enrolled LRB9007677KDks
1 AN ACT to amend the Property Tax Code by changing Section
2 23-25.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 23-25 as follows:
7 (35 ILCS 200/23-25)
8 Sec. 23-25. Tax exempt property; restriction on judicial
9 determinations tax objections.
10 (a) No taxpayer may file an objection as provided in
11 Section 21-175 or Section 23-10 on the grounds that the
12 property is exempt from taxation, or otherwise seek a
13 judicial determination as to tax exempt status, except as
14 provided in Section 8-40 and except as otherwise provided in
15 this Section and Section 14-25 and Section 21-175.
16 (b) Nothing in this Section shall affect the right of a
17 governmental agency to seek a judicial determination as to
18 the exempt status of property for those years during which
19 eminent domain proceedings were pending before a court, once
20 a certificate of exemption for the property is obtained by
21 the governmental agency under Section 8-35 or Section 8-40.
22 (c) This Section shall not apply to exemptions granted
23 under Sections 15-165 through 15-180.
24 (d) The limitation in this Section shall not apply to
25 court proceedings relating to an exemption for the 1985
26 assessment year and preceding assessment years. However, an
27 order entered in any such proceeding shall not preclude the
28 necessity of applying for an exemption for 1986 or later
29 assessment years in the manner provided by Section 16-70 or
30 16-130.
31 (e) The limitation in this Section shall not apply to
SB1223 Enrolled -2- LRB9007677KDks
1 court proceedings to establish an exemption for any specific
2 assessment year, provided that the plaintiff or its
3 predecessor in interest in the property has established an
4 exemption for any subsequent or prior assessment year on
5 grounds comparable to those alleged in the court proceedings.
6 For purposes of this subsection, the exemption for a
7 subsequent or prior year must have been determined under
8 Section 8-35 or a prior similar law by the Department or a
9 predecessor agency, or under Section 8-40. Court proceedings
10 permitted by this subsection may be initiated while
11 proceedings for the subsequent or prior year under Section
12 16-70, 16-130, 8-35, or 8-40 are still pending, but judgment
13 shall not be entered until the proceedings under Section 8-35
14 or 8-40 have terminated.
15 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
16 Section 10. The State Mandates Act is amended by adding
17 Section 8.21 as follows:
18 (30 ILCS 805/8.21 new)
19 Sec. 8.21. Exempt mandate. Notwithstanding Sections 6
20 and 8 of this Act, no reimbursement by the State is required
21 for the implementation of any mandate created by this
22 amendatory Act of 1997.
23 Section 99. Effective date. This Act takes effect upon
24 becoming law.