State of Illinois
91^st General Assembly
Public Acts

Public Act 91-0834

HB3169 Enrolled                                LRB9111370SMdv

    AN ACT concerning fraternal organizations.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The Property Tax Code is amended by adding a
Division 13 heading to  Article  10  and  by  adding  Section
10-350 as follows:

    (35 ILCS 200/Art. 10, Div 13 heading new)
        DIVISION 13. FRATERNAL ORGANIZATION PROPERTY

    (35 ILCS 200/10-350 new)
    Sec. 10-350.  Fraternal organization assessment freeze.
    (a)  For  the  taxable  year  2001  and  thereafter,  the
assessed value of real property owned and used by a fraternal
organization  chartered  by  the  State  of Illinois prior to
1900, or its subordinate organization  or  entity,  (i)  that
prohibits  gambling  and  the use of alcohol on the property,
(ii) that is an exempt entity under Section 501(c)(10) of the
Internal Revenue  Code,  and  (iii)  whose  members  provide,
directly  or  indirectly,  financial  support  for charitable
works, which may include medical care,  drug  rehabilitation,
or  education,  shall  be  established  by  the  chief county
assessment officer as follows:
         (1)  if the property meets  the  qualifications  set
    forth in this Section on January 1, 2001 and on January 1
    of  each  subsequent assessment year, for assessment year
    2001 and  each  subsequent  assessment  year,  the  final
    assessed  value of the property shall be 15% of the final
    assessed value of the property for  the  assessment  year
    2000; or
         (2)  if  the property first meets the qualifications
    set forth in this Section on January 1 of any  assessment
    year  after assessment year 2001 and on January 1 of each
    subsequent assessment year,  for  that  first  assessment
    year  and  each  subsequent  assessment  year,  the final
    assessed value shall be 15% of the final  assessed  value
    of  the  property  for  the  assessment year in which the
    property first meets the qualifications set forth in this
    Section.
    If, in any year, additions or improvements  are  made  to
property  subject  to  assessment  under this Section and the
additions or improvements would increase the  assessed  value
of  the property, then 15% of the final assessed value of the
additions  or  improvements  shall  be  added  to  the  final
assessed value of the property for  the  year  in  which  the
additions   or   improvements   are  completed  and  for  all
subsequent years that the property is eligible for assessment
under this Section.
    (b)  For purposes of this Section, "final assessed value"
means the assessed value after final board of review action.
    (c)  Fraternal organizations whose property  is  assessed
under this Section must annually submit an application to the
chief  county  assessment officer on or before (i) January 31
of the assessment year  in  counties  with  a  population  of
3,000,000 or more and (ii) December 31 of the assessment year
in  all other counties.  The initial application must contain
the information required by the Department of Revenue,  which
shall prepare the form, including:
         (1)  a  copy  of the organization's charter from the
    State of Illinois, if applicable;
         (2)  the  location  or  legal  description  of   the
    property  on  which is located the principal building for
    the organization, including the PIN number, if available;
         (3)  a  written  instrument  evidencing   that   the
    organization  is  the  record  owner  or  has  a legal or
    equitable interest in the property;
         (4)  an affidavit that the  organization  is  liable
    for paying the real property taxes on the property; and
         (5)  the   signature  of  the  organization's  chief
    presiding officer.
    Subsequent applications shall include any changes in  the
initial  application and shall affirm the ownership, use, and
liability for taxes for the year in which  it  is  submitted.
All applications shall be notarized.
    (d)  This  Section  does not apply to parcels exempt from
property taxes under this Code.

    Section 10.  The State Mandates Act is amended by  adding
Section 8.24 as follows:

    (30 ILCS 805/8.24 new)
    Sec.  8.24.   Exempt mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of the 91st General Assembly.

    Section  99.   Effective  Date.  This Act takes effect on
January 1, 2001.