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91_HB0134eng HB0134 Engrossed LRB9100448PTpk 1 AN ACT concerning veterans organizations. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Property Tax Code is amended by adding 5 the Division 11 heading of Article 10 and Section 10-240 as 6 follows: 7 (35 ILCS 200/Art. 10, Div. 11 heading new) 8 DIVISION 11. VETERANS ORGANIZATION PROPERTY 9 (35 ILCS 200/10-240 new) 10 Sec. 10-240. Veterans organization assessment freeze. 11 (a) For the taxable year 2000 and thereafter, the 12 assessed value of real property owned and used by a veterans 13 organization chartered under federal law, on which is located 14 the principal building for the post, camp, or chapter, must 15 be frozen by the chief county assessment officer at (i) 85% 16 of the 1999 assessed value of the property for property that 17 qualifies for the assessment freeze in taxable year 2000 or 18 (ii) 85% of the assessed value of the property for the 19 taxable year that the property first qualifies for the 20 assessment freeze after taxable year 2000. 21 (b) The veterans organization must annually submit an 22 application to the chief county assessment officer on or 23 before January 31 of the assessment year. The initial 24 application must contain the information required by the 25 Department of Revenue, including (i) a copy of the 26 organization's congressional charter, (ii) the location or 27 description of the property on which is located the principal 28 building for the post, camp, or chapter, (iii) a written 29 instrument evidencing that the organization is the record 30 owner or has a legal or equitable interest in the property, HB0134 Engrossed -2- LRB9100448PTpk 1 (iv) an affidavit that the organization is liable for paying 2 the real property taxes on the property, and (v) the 3 signature of the organization's chief presiding officer. 4 Subsequent applications shall include any changes in the 5 initial application and shall be signed by the organization's 6 chief presiding officer. All applications shall be 7 notarized. 8 Section 90. The State Mandates Act is amended by adding 9 Section 8.23 as follows: 10 (30 ILCS 805/8.23 new) 11 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6 12 and 8 of this Act, no reimbursement by the State is required 13 for the implementation of any mandate created by this 14 amendatory Act of 1999. 15 Section 99. Effective date. This Act takes effect July 16 4, 1999.