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91_HB0815
LRB9103219PTpk
1 AN ACT to amend the Property Tax Code by changing Section
2 15-40.
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 15-40 as follows:
7 (35 ILCS 200/15-40)
8 Sec. 15-40. Religious purposes, orphanages, or school
9 and religious purposes, or orphanages. All property used
10 exclusively for religious purposes, or used exclusively for
11 school and religious purposes, or for orphanages and not
12 leased or otherwise used with a view to profit, is exempt,
13 including all such property owned by churches or religious
14 institutions or denominations and used in conjunction
15 therewith as housing facilities provided for ministers
16 (including bishops, district superintendents and similar
17 church officials whose ministerial duties are not limited to
18 a single congregation), their spouses, children and domestic
19 workers, performing the duties of their vocation as ministers
20 at such churches or religious institutions or for such
21 religious denominations, and including the convents and
22 monasteries where persons engaged in religious activities
23 reside.
24 A parsonage, convent or monastery or other housing
25 facility shall be considered under this Section to be
26 exclusively used for religious purposes when the church,
27 religious institution, or denomination requires that the
28 above listed persons who perform religious related activities
29 shall, as a condition of their employment or association,
30 reside in the facility.
31 (Source: P.A. 84-551; 88-455.)