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(35 ILCS 200/15-40)
Religious purposes, orphanages, or school and religious
(a) Property used exclusively for:
(1) religious purposes,
(2) school and religious purposes, or
qualifies for exemption as long as it is not used with a view to profit.
(b) Property that is owned by
(1) churches or
(2) religious institutions
(3) religious denominations
that is used in conjunction therewith as housing facilities provided
for ministers (including bishops, district superintendents and similar
church officials whose ministerial duties are not limited to a single
congregation), their spouses, children and domestic workers, performing
the duties of their vocation as ministers at such churches or religious
institutions or for such religious denominations, including the
and monasteries where persons engaged in religious activities reside also
qualifies for exemption.
A parsonage, convent or monastery or other housing facility shall be
considered under this Section to be exclusively used for religious purposes
when the persons who perform religious related activities shall, as a condition
of their employment or association, reside in the facility.
(c) In Cook County, whenever any interest in a property exempt under this
Section is transferred, notice of that transfer
must be filed with the county recorder. The chief county assessment officer
shall prepare and make available a form notice for this purpose.
Whenever a notice is filed, the county recorder shall transmit a copy of that
recorded notice to the chief county assessment
officer within 14 days after receipt.
(Source: P.A. 92-333, eff. 8-10-01.)