(35 ILCS 200/12-30)
Sec. 12-30. Mailed notice of changed assessments; counties of less than
3,000,000. (a) In every county with less than 3,000,000 inhabitants, in addition to
the publication of the list of assessments in each year of a general assessment
and of the list of property for which assessments have been added or changed,
as provided above, a notice shall be mailed by the chief county assessment
officer to each taxpayer whose assessment has been changed since the last
preceding assessment, using the address as it appears on the assessor's
records, except in the case of changes caused by a change in the county
equalization factor by the Department or in the case of changes resulting
from equalization by the chief county assessment officer under Section 9-210,
during any year such change is made. The notice may, but need not be, sent by a
township assessor. (b) The notice sent under this Section shall include the following: (1) The previous year's assessed value after board of |
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(2) Current assessed value and the date of that
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(3) The percentage change from the previous assessed
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| value to the current assessed value.
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(4) The full fair market value (as indicated by
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| dividing the current assessed value by the median level of assessment in the assessment district as determined by the most recent 3 year assessment to sales ratio study adjusted to take into account any changes in assessment levels since the data for the studies were collected).
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(5) A statement advising the taxpayer that
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| assessments of property, other than farm land and coal, are required by law to be assessed at 33 1/3% of fair market value.
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(6) The name, address, phone number, office hours,
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| and, if one exists, the website address of the assessor.
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(7) Where practicable, the notice shall include the
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| reason for any increase in the property's valuation.
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(8) The name and price per copy by mail of the
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| newspaper in which the list of assessments will be published and the scheduled publication date.
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(9) A statement advising the taxpayer of the steps to
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| follow if the taxpayer believes the full fair market value of the property is incorrect or believes the assessment is not uniform with other comparable properties in the same neighborhood. The statement shall also (i) advise all taxpayers to contact the township assessor's office, in those counties under township organization, first to review the assessment, (ii) advise all taxpayers to file an appeal with the board of review if not satisfied with the assessor review, and (iii) give the phone number to call for a copy of the board of review rules.
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(10) A statement advising the taxpayer that there is
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| a deadline date for filing an appeal with the board of review and indicating that deadline date (30 days following the scheduled publication date).
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(11) A brief explanation of the relationship between
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| the assessment and the tax bill (including an explanation of the equalization factors) and an explanation that the assessment stated for the preceding year is the assessment after equalization by the board of review in the preceding year.
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(12) In bold type, a notice of possible eligibility
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| for the various homestead exemptions as provided in Section 15-165 through Section 15-175 and Section 15-180.
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(c) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer maintains and controls an electronic database containing the physical characteristics of the property, the notice shall include the following:
(1) The physical characteristics of the taxpayer's
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| property that are available from that database; or
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(2) A statement advising the taxpayer that detailed
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| property characteristics are available on the county website and the URL address of that website.
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(d) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer does not maintain and control an electronic database containing the physical characteristics of the property, and where one or more townships in the county maintain and control an electronic database containing the physical characteristics of the property and some or all of the database is available on a website that is maintained and controlled by the township, the notice shall include a statement advising the taxpayer that detailed property characteristics are available on the township website and the URL address of that website.
(e) Except as provided in this Section, the form and manner of
providing the information and explanations required to be in the notice shall
be prescribed by the Department.
(Source: P.A. 96-122, eff. 1-1-10.)
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(35 ILCS 200/12-50)
Sec. 12-50. Mailed notice to taxpayer after change by board of review or
board of appeals. In counties with less than 3,000,000 inhabitants, if
final board of review or board of appeals
action regarding any
property, including equalization
under Section 16-60 or Section 16-65, results in an increased or decreased
assessment, the board shall mail a notice to the taxpayer whose property is
affected by such action, at his or her address as it appears on the complaint, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed to the attorney, and in the case of a complaint filed with a board of
review under Section
16-25 or 16-115, the board shall mail a notice to the taxing body filing the complaint. In counties with 3,000,000 or more inhabitants, the board shall provide notice by mail, or by means of electronic record, to the taxpayer whose property is affected by such action, at his or her address or e-mail address as it appears in the assessment records or a complaint filed with the board, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed or e-mailed to the attorney, and, in the case of a complaint filed with a board of review under Section 16-125 or 16-115, the board shall provide notice to the taxing body filing the complaint. A copy shall be
given to the
assessor or chief county assessment officer
if his or her assessment was reversed
or
modified by the board. Written notice shall also be given to any
taxpayer who filed a complaint in writing with the board and whose
assessment was not changed. The notice shall set forth the assessed value
prior to board action; the assessed value after final board action but prior to
any equalization; and the assessed value as
equalized by the board, if the board equalizes.
This
notice shall state that the value as certified to the county clerk by the
board will be the locally assessed value of the
property for that year and each succeeding year, unless revised in a
succeeding year in the manner provided in this Code. The written notice
shall also set forth specifically the facts upon which the board's decision
is based. In counties with less than 3,000,000 inhabitants, the notice shall also contain the
following statement: "You may appeal this
decision to the Property Tax Appeal Board by filing a petition for
review with the Property Tax Appeal Board within 30 days after this
notice is mailed to you or your agent, or is personally served upon you
or your agent".
In counties with 3,000,000 or more inhabitants, the notice shall also contain
the following statement: "You may appeal this decision to the Property Tax
Appeal Board by filing a petition for review with the Property Tax Appeal Board
within 30 days after the date of this notice or within 30 days after the date
that the Board of Review transmits to the county assessor
pursuant to Section 16-125 its final action on the
township in which your property is located, whichever is later". The Board
shall
publish its transmittal date of final action on each
township in at least one newspaper of general circulation in the county.
The changes made by this amendatory Act of the 91st General Assembly apply to
the 1999 assessment year and thereafter.
(Source: P.A. 97-1054, eff. 1-1-13.)
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(35 ILCS 200/12-55)
(Text of Section before amendment by P.A. 103-583 )
Sec. 12-55.
Notice requirement if assessment is increased; counties of
3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, a
revision
by the county assessor, except where such revision is made on complaint of the
owner, shall not increase an assessment without notice to the person to whom
the most recent tax bill was mailed and an opportunity to be heard before the
assessment is verified.
When a notice is mailed by
the county assessor to the address of a
mortgagee,
the mortgagee, within 7 business days after the mortgagee receives
the notice, shall forward a copy of the notice to each mortgagor of the
property
referred to in the notice
at the last known address of each mortgagor as shown on the records of the
mortgagee. There shall be no liability for the failure of the mortgagee to
forward the notice to each mortgagor.
The assessor may provide for
the filing of complaints
and make revisions at times other than those dates published under Section
14-35. When the county assessor has completed the revision and correction and
entered the changes and revision in the assessment books, an affidavit shall be
attached to the assessment books in the form required by law, signed by the
county assessor.
(b) In counties with 3,000,000 or more inhabitants, for parcels, other
than parcels in the class that includes the majority of the single-family
residential parcels under a county ordinance adopted in accordance with Section
4 of Article IX of the Illinois Constitution, located in the assessment
district for which the current assessment year is a general assessment year,
within 30 days after sending the required notices under this Section, the
county assessor shall file with the board of appeals (until the first Monday in
December 1998, and the board of review beginning the first Monday in December
1998 and thereafter) a list of the parcels for which the notices under this
Section were sent, showing the following information for each such parcel: the
parcel index number, the township in which the parcel is located, the class for
the current year, the previous year's final total assessed value, the total
assessed value proposed by the county assessor, and the name of the person to
whom the notice required under this Section was sent. The list shall be
available for public inspection at the office of the board during the regular
office hours of the board. The list shall be retained by the board for at
least 10 years after the date it is initially filed by the county assessor.
(c) The provisions of subsection (b) of this Section shall be applicable
beginning with the assessment for the 1997 tax year.
(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
(Text of Section after amendment by P.A. 103-583 ) Sec. 12-55. Notice requirement if assessment is increased; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, a revision by the county assessor, except where such revision is made on complaint of the owner, shall not increase an assessment without notice to the person to whom the most recent tax bill was mailed and an opportunity to be heard before the assessment is verified. The county assessor shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed as provided in this subsection or is published on the assessor's website. When a notice is mailed by the county assessor to the address of a mortgagee, the mortgagee, within 7 business days after the mortgagee receives the notice, shall forward a copy of the notice to each mortgagor of the property referred to in the notice at the last known address of each mortgagor as shown on the records of the mortgagee. There shall be no liability for the failure of the mortgagee to forward the notice to each mortgagor. The assessor may provide for the filing of complaints and make revisions at times other than those dates published under Section 14-35. When the county assessor has completed the revision and correction and entered the changes and revision in the assessment books, an affidavit shall be attached to the assessment books in the form required by law, signed by the county assessor. (b) In counties with 3,000,000 or more inhabitants, for parcels, other than parcels in the class that includes the majority of the single-family residential parcels under a county ordinance adopted in accordance with Section 4 of Article IX of the Illinois Constitution, located in the assessment district for which the current assessment year is a general assessment year, within 30 days after sending the required notices under this Section, the county assessor shall file with the board of appeals (until the first Monday in December 1998, and the board of review beginning the first Monday in December 1998 and thereafter) a list of the parcels for which the notices under this Section were sent, showing the following information for each such parcel: the parcel index number, the township in which the parcel is located, the class for the current year, the previous year's final total assessed value, the total assessed value proposed by the county assessor, and the name of the person to whom the notice required under this Section was sent. The list shall be available for public inspection at the office of the board during the regular office hours of the board. The list shall be retained by the board for at least 10 years after the date it is initially filed by the county assessor. (c) The provisions of subsection (b) of this Section shall be applicable beginning with the assessment for the 1997 tax year. (Source: P.A. 103-583, eff. 6-1-24.)
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(35 ILCS 200/14-15)
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if, after the
assessment is certified pursuant to Section 16-150, but subject to the
limitations of subsection (c) of this Section,
the county assessor discovers an error or mistake in the assessment, the
assessor shall execute a certificate setting forth the nature and cause of the
error. The certificate when endorsed by the county assessor, or when endorsed
by the county assessor and board of appeals (until the first Monday in December
1998 and the board of review beginning the first Monday in December 1998 and
thereafter) where the certificate is executed for any assessment which was the
subject of a complaint filed in the board of appeals (until the first Monday in
December 1998 and the board of review beginning the first Monday in December
1998 and thereafter) for the tax year for which the certificate is issued,
may, either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify |
| that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment."
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"CERTIFICATION
I, .................., county assessor, and we, |
| ........................................................, members of the board of review, hereby certify that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment and that any certificates of error required to be endorsed by the board of review have been so endorsed."
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The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1, under Section 10-35, on a parcel that
a subdivision or planned development has acquired by adverse possession, if
during the tax year for which the certificate is executed the subdivision or
planned development used the parcel as common area, as defined in Section
10-35, and if application for the certificate of error is made prior to
December 1, 1997.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(Source: P.A. 95-644, eff. 10-12-07.)
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(35 ILCS 200/15-10)
Sec. 15-10. Exempt property; procedures for certification. (a) All property
granted an exemption by the Department pursuant to the requirements of
Section 15-5 and
described in the Sections following Section 15-30 and preceding Section 16-5,
to the extent therein limited, is exempt from taxation.
In order to maintain that exempt status, the titleholder or the owner of the
beneficial interest of any property
that
is exempt must file with the chief county assessment
officer, on or before January 31 of each year (May 31 in the case of property
exempted by Section 15-170), an affidavit stating whether there has been any
change in the ownership or use of the property, the status of the
owner-resident, the satisfaction by a relevant hospital entity of the condition for an exemption under Section 15-86, or that a veteran with a disability who qualifies under Section 15-165
owned and used the property as of January 1 of that year.
The nature of any
change shall be stated in the affidavit. Failure to file an affidavit shall,
in the discretion of the assessment officer, constitute cause to terminate the
exemption of that property, notwithstanding any other provision of this Code.
Owners of 5 or more such exempt parcels within a county may file a single
annual affidavit in lieu of an affidavit for each parcel. The assessment
officer, upon request, shall furnish an affidavit form to the owners, in which
the owner may state whether there has been any change in the ownership or use
of the property or status of the owner or resident as of January 1 of that
year. The owner of 5 or more exempt parcels shall list all the properties
giving the same information for each parcel as required of owners who file
individual affidavits.
(b) However, titleholders or owners of the beneficial interest in any property
exempted under any of the following provisions are not required to
submit an annual filing under this Section:
(1) Section 15-45 (burial grounds) in counties of |
| less than 3,000,000 inhabitants and owned by a not-for-profit organization.
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(2) Section 15-40.
(3) Section 15-50 (United States property).
(c) If there is a change in use or ownership, however, notice must be filed
pursuant to Section 15-20.
(d) An application for homestead exemptions shall be filed as provided in
Section 15-170 (senior citizens homestead exemption), Section 15-172 (low-income senior
citizens assessment freeze homestead exemption), and Sections
15-175 (general homestead exemption), 15-176
(general alternative
homestead exemption), and 15-177 (long-time occupant homestead exemption), respectively.
(e) For purposes of determining satisfaction of the condition for an exemption under Section 15-86:
(1) The "year for which exemption is sought" is the
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| year prior to the year in which the affidavit is due.
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(2) The "hospital year" is the fiscal year of the
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| relevant hospital entity, or the fiscal year of one of the hospitals in the hospital system if the relevant hospital entity is a hospital system with members with different fiscal years, that ends in the year prior to the year in which the affidavit is due. However, if that fiscal year ends 3 months or less before the date on which the affidavit is due, the relevant hospital entity shall file an interim affidavit based on the currently available information, and shall file a supplemental affidavit within 90 days of date on which the application was due, if the information in the relevant hospital entity's audited financial statements changes the interim affidavit's statement concerning the entity's compliance with the calculation required by Section 15-86.
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(3) The affidavit shall be accompanied by an exhibit
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| prepared by the relevant hospital entity showing (A) the value of the relevant hospital entity's services and activities, if any, under items (1) through (7) of subsection (e) of Section 15-86, stated separately for each item, and (B) the value relating to the relevant hospital entity's estimated property tax liability under paragraphs (A), (B), and (C) of item (1) of subsection (g) of Section 15-86; under paragraphs (A), (B), and (C) of item (2) of subsection (g) of Section 15-86; and under item (3) of subsection (g) of Section 15-86.
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(Source: P.A. 102-895, eff. 5-23-22.)
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(35 ILCS 200/15-35)
Sec. 15-35.
Schools.
All property donated by the United States for school
purposes, and all property of schools, not sold or leased or otherwise used
with a view to profit, is exempt, whether owned by a resident or non-resident
of this State or by a corporation incorporated in any state of the United
States. Also exempt is:
(a) property of schools which is leased to a |
| municipality to be used for municipal purposes on a not-for-profit basis;
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(b) property of schools on which the schools are
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| located and any other property of schools used by the schools exclusively for school purposes, including, but not limited to, student residence halls, dormitories and other housing facilities for students and their spouses and children, staff housing facilities, and school-owned and operated dormitory or residence halls occupied in whole or in part by students who belong to fraternities, sororities, or other campus organizations;
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(c) property donated, granted, received or used for
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| public school, college, theological seminary, university, or other educational purposes, whether held in trust or absolutely;
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(d) in counties with more than 200,000 inhabitants
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| which classify property, property (including interests in land and other facilities) on or adjacent to (even if separated by a public street, alley, sidewalk, parkway or other public way) the grounds of a school, if that property is used by an academic, research or professional society, institute, association or organization which serves the advancement of learning in a field or fields of study taught by the school and which property is not used with a view to profit;
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(e) property owned by a school district. The
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| exemption under this subsection is not affected by any transaction in which, for the purpose of obtaining financing, the school district, directly or indirectly, leases or otherwise transfers the property to another for which or whom property is not exempt and immediately after the lease or transfer enters into a leaseback or other agreement that directly or indirectly gives the school district a right to use, control, and possess the property. In the case of a conveyance of the property, the school district must retain an option to purchase the property at a future date or, within the limitations period for reverters, the property must revert back to the school district.
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(1) If the property has been conveyed as
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| described in this subsection, the property is no longer exempt under this Section as of the date when:
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(A) the right of the school district to use,
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| control, and possess the property is terminated;
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(B) the school district no longer has an
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| option to purchase or otherwise acquire the property; and
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(C) there is no provision for a reverter of
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| the property to the school district within the limitations period for reverters.
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(2) Pursuant to Sections 15-15 and 15-20 of this
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| Code, the school district shall notify the chief county assessment officer of any transaction under this subsection. The chief county assessment officer shall determine initial and continuing compliance with the requirements of this subsection for tax exemption. Failure to notify the chief county assessment officer of a transaction under this subsection or to otherwise comply with the requirements of Sections 15-15 and 15-20 of this Code shall, in the discretion of the chief county assessment officer, constitute cause to terminate the exemption, notwithstanding any other provision of this Code.
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(3) No provision of this subsection shall be
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| construed to affect the obligation of the school district to which an exemption certificate has been issued under this Section from its obligation under Section 15-10 of this Code to file an annual certificate of status or to notify the chief county assessment officer of transfers of interest or other changes in the status of the property as required by this Code.
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(4) The changes made by this amendatory Act of
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| the 91st General Assembly are declarative of existing law and shall not be construed as a new enactment; and
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(f) in counties with more than 200,000 inhabitants
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| which classify property, property of a corporation, which is an exempt entity under paragraph (3) of Section 501(c) of the Internal Revenue Code or its successor law, used by the corporation for the following purposes: (1) conducting continuing education for professional development of personnel in energy-related industries; (2) maintaining a library of energy technology information available to students and the public free of charge; and (3) conducting research in energy and environment, which research results could be ultimately accessible to persons involved in education.
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(Source: P.A. 91-513, eff. 8-13-99; 91-578, eff.
8-14-99; 92-16, eff. 6-28-01.)
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(35 ILCS 200/15-55)
Sec. 15-55. State property.
(a) All property belonging to the State of Illinois
is exempt. However, the State agency holding title shall file the certificate
of ownership and use required by Section 15-10, together with a copy of any
written lease or agreement, in effect on March 30 of the assessment year,
concerning parcels of 1 acre or more, or an explanation of the terms of any
oral agreement under which the property is leased, subleased or rented.
The leased property shall be assessed to the lessee and the taxes thereon
extended and billed to the lessee, and collected in the same manner as
for property which is not exempt. The lessee shall be liable
for the taxes and no lien shall attach to the property of the State.
For the purposes of this Section, the word "leases" includes
licenses, franchises, operating agreements and other arrangements under which
private individuals, associations or corporations are granted the right to use
property of the Illinois State Toll Highway Authority and includes all property
of the Authority used by others without regard to the size of the leased
parcel.
(b) However, all property of every kind belonging to the State of
Illinois, which
is or may hereafter be leased to the Illinois Prairie Path Corporation, shall
be exempt from all assessments, taxation or collection, despite the making of
any such lease, if it is used for:
(1) conservation, nature trail or any other |
| charitable, scientific, educational or recreational purposes with public benefit, including the preserving and aiding in the preservation of natural areas, objects, flora, fauna or biotic communities;
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(2) the establishment of footpaths, trails and other
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(3) the conservation of the proper use of natural
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| resources or the promotion of the study of plant and animal communities and of other phases of ecology, natural history and conservation;
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(4) the promotion of education in the fields of
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| nature, preservation and conservation; or
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(5) similar public recreational activities conducted
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| by the Illinois Prairie Path Corporation.
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No lien shall attach to the property of the State. No tax liability shall
become the obligation of or be enforceable against Illinois Prairie Path
Corporation.
(c) If the State sells the
James R.
Thompson Center
or the Elgin Mental Health Center and surrounding land located at 750 S.
State Street,
Elgin, Illinois, as provided in subdivision (a)(2) of Section 7.4 of
the State Property Control Act,
to
another entity whose property is not exempt and immediately thereafter enters
into a
leaseback or other agreement that directly or indirectly gives the State a
right to use,
control, and possess the property, that portion of the property leased and
occupied exclusively by the State shall remain exempt under this
Section.
For the property to remain exempt under this subsection (c), the State must
retain an
option to purchase the property at a future date or, within the limitations
period for
reverters, the property must revert back to the State.
If the property has been conveyed as described in this subsection (c), the
property
is no longer exempt pursuant to this Section as of the date when:
(1) the right of the State to use, control, and
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| possess the property has been terminated; or
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(2) the State no longer has an option to purchase or
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| otherwise acquire the property and there is no provision for a reverter of the property to the State within the limitations period for reverters.
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Pursuant to Sections 15-15 and 15-20 of this Code, the State shall notify the
chief
county assessment officer of any transaction under this subsection (c). The
chief county
assessment officer shall determine initial and continuing compliance with the
requirements of this Section for tax exemption. Failure to notify the chief
county
assessment officer of a transaction under this subsection (c) or to otherwise
comply with
the requirements of Sections 15-15 and 15-20 of this Code shall, in the
discretion of the
chief county assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(c-1) If the Illinois State Toll Highway Authority sells the
Illinois State Toll Highway Authority headquarters building and surrounding
land,
located at 2700 Ogden Avenue, Downers Grove, Illinois
as provided in subdivision (a)(2) of Section 7.5 of
the State Property Control Act,
to
another entity whose property is not exempt and immediately thereafter enters
into a
leaseback or other agreement that directly or indirectly gives the State or the
Illinois State Toll Highway Authority a
right to use,
control, and possess the property, that portion of the property leased and
occupied exclusively by the State or the Authority shall remain exempt under
this
Section.
For the property to remain exempt under this subsection (c), the Authority must
retain an
option to purchase the property at a future date or, within the limitations
period for
reverters, the property must revert back to the Authority.
If the property has been conveyed as described in this subsection (c), the
property
is no longer exempt pursuant to this Section as of the date when:
(1) the right of the State or the Authority to use,
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| control, and possess the property has been terminated; or
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(2) the Authority no longer has an option to purchase
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| or otherwise acquire the property and there is no provision for a reverter of the property to the Authority within the limitations period for reverters.
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Pursuant to Sections 15-15 and 15-20 of this Code, the Authority
shall notify the
chief
county assessment officer of any transaction under this subsection (c). The
chief county
assessment officer shall determine initial and continuing compliance with the
requirements of this Section for tax exemption. Failure to notify the chief
county
assessment officer of a transaction under this subsection (c) or to otherwise
comply with
the requirements of Sections 15-15 and 15-20 of this Code shall, in the
discretion of the
chief county assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(d) For tax years prior to 2019, the fair market rent of each parcel of real property in Will
County owned by the State of Illinois for the purpose of developing an airport
by the Department of Transportation shall include the assessed value of
leasehold tax. The lessee of each parcel of real property in Will
County owned by
the
State of Illinois for the purpose of developing an airport by the Department of
Transportation shall not be liable for the taxes thereon. In order for the
State to
compensate taxing districts for
the loss of revenue under this paragraph,
the Will County Supervisor of Assessments shall
annually certify, in
writing, to the
Department of Transportation, the following amounts: (1) for tax years prior to 2019, the amount of leasehold taxes
extended for the 2002 property tax
year for
each such exempt parcel; and (2) for tax years 2019 through 2030, the amount of taxes that would have been extended for the current tax year for each such exempt parcel if those parcels had been owned by a person whose property is not exempt.
The Department of Transportation shall pay to the Will
County
Treasurer, from the Tax Recovery Fund, on or before July 1 of each
year, the amount certified
by the Will County Supervisor of Assessments. The tax compensation shall
terminate
on
December 31, 2030. It is the duty of the Department of Transportation to file
with the
Office of the Will County Supervisor of Assessments an affidavit stating the
termination
date for rental of each such parcel due to airport construction. The affidavit
shall include
the property identification number for each such parcel. In no instance shall
tax
compensation for property owned by the State be deemed delinquent or bear
interest. In
no instance shall a lien attach to the property of the State. In no instance
shall the State
be required to pay compensation under this subsection in excess of the lesser of (i) the Tax
Recovery Fund's balance or (ii) $600,000 in any tax year.
(e) Public Act 81-1026 applies to all leases or agreements entered into
or
renewed on or after September 24, 1979.
(f) Notwithstanding anything to the contrary in this Code, all property owned by the State that is the Illiana Expressway, as defined in the Public Private Agreements for the Illiana Expressway Act, and that is used for transportation purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act.
(g) Notwithstanding anything to the contrary in this Section, all property owned by the State or the Illinois State Toll Highway Authority that is defined as a transportation project under the Public-Private Partnerships for Transportation Act and that is used for transportation purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act.
(h) Notwithstanding anything to the contrary in this Code, all property owned by the State that is the South Suburban Airport, as defined in the Public-Private Agreements for the South Suburban Airport Act, and that is used for airport purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act.
(Source: P.A. 101-532, eff. 8-23-19.)
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(35 ILCS 200/15-60)
Sec. 15-60. Taxing district property. All property belonging to any county
or municipality used exclusively for the maintenance of the poor is exempt,
as is all property owned by a taxing district that is being held for future
expansion or development, except if leased by the taxing district to lessees
for use for other than public purposes.
Also exempt are:
(a) all swamp or overflowed lands belonging to any |
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(b) all public buildings belonging to any county,
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| township, or municipality, with the ground on which the buildings are erected;
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(c) all property owned by any municipality located
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| within its incorporated limits. Any such property leased by a municipality shall remain exempt, and the leasehold interest of the lessee shall be assessed under Section 9-195 of this Act, (i) for a lease entered into on or after January 1, 1994, unless the lease expressly provides that this exemption shall not apply; (ii) for a lease entered into on or after the effective date of Public Act 87-1280 and before January 1, 1994, unless the lease expressly provides that this exemption shall not apply or unless evidence other than the lease itself substantiates the intent of the parties to the lease that this exemption shall not apply; and (iii) for a lease entered into before the effective date of Public Act 87-1280, if the terms of the lease do not bind the lessee to pay the taxes on the leased property or if, notwithstanding the terms of the lease, the municipality has filed or hereafter files a timely exemption petition or complaint with respect to property consisting of or including the leased property for an assessment year which includes part or all of the first 12 months of the lease period. The foregoing clause (iii) added by Public Act 87-1280 shall not operate to exempt property for any assessment year as to which no timely exemption petition or complaint has been filed by the municipality or as to which an administrative or court decision denying exemption has become final and nonappealable. For each assessment year or portion thereof that property is made exempt by operation of the foregoing clause (iii), whether such year or portion is before or after the effective date of Public Act 87-1280, the leasehold interest of the lessee shall, if necessary, be considered omitted property for purposes of this Act;
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(c-5) Notwithstanding clause (i) of subsection (c),
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| or any other law to the contrary, for a municipality with a population over 100,000, all property owned by the municipality, or property interests or rights held by the municipality, regardless of whether such property, interests, or rights are, in whole or in part, within or without its corporate limits, that is used for toll road or toll bridge purposes and that is leased or licensed for those purposes to another entity whose property or property interests or rights are not exempt shall remain exempt, and any leasehold interest in such property, interest, or rights shall not be subject to taxation under Section 9-195 of this Code;
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(d) all property owned by any municipality located
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| outside its incorporated limits but within the same county when used as a tuberculosis sanitarium, farm colony in connection with a house of correction, or nursery, garden, or farm, or for the growing of shrubs, trees, flowers, vegetables, and plants for use in beautifying, maintaining, and operating playgrounds, parks, parkways, public grounds, buildings, and institutions owned or controlled by the municipality;
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(e) all property owned by a township and operated as
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| senior citizen housing under Sections 35-50 through 35-50.6 of the Township Code; and
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(f) all property owned by the Executive Board of the
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| Mutual Aid Box Alarm System (MABAS), a unit of intergovernmental cooperation, that is used for the public purpose of disaster preparedness and response for units of local government and the State of Illinois pursuant to Section 10 of Article VII of the Illinois Constitution and the Intergovernmental Cooperation Act.
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All property owned by any municipality outside of its corporate limits is
exempt if used exclusively for municipal or public purposes.
For purposes of this Section, "municipality" means a municipality, as
defined in Section 1-1-2 of the Illinois Municipal Code.
(Source: P.A. 101-398, eff. 8-16-19.)
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(35 ILCS 200/15-65)
Sec. 15-65. Charitable purposes. All property of the following is exempt
when actually and exclusively used for charitable or beneficent purposes, and
not leased or otherwise used with a view to profit:
(a) Institutions of public charity.
(b) Beneficent and charitable organizations |
| incorporated in any state of the United States, including organizations whose owner, and no other person, uses the property exclusively for the distribution, sale, or resale of donated goods and related activities and uses all the income from those activities to support the charitable, religious or beneficent activities of the owner, whether or not such activities occur on the property.
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(c) Old people's homes, facilities for persons with a
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| developmental disability, and not-for-profit organizations providing services or facilities related to the goals of educational, social and physical development, if, upon making application for the exemption, the applicant provides affirmative evidence that the home or facility or organization is an exempt organization under paragraph (3) of Section 501(c) of the Internal Revenue Code or its successor, and either: (i) the bylaws of the home or facility or not-for-profit organization provide for a waiver or reduction, based on an individual's ability to pay, of any entrance fee, assignment of assets, or fee for services, or (ii) the home or facility is qualified, built or financed under Section 202 of the National Housing Act of 1959, as amended.
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An applicant that has been granted an exemption under
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| this subsection on the basis that its bylaws provide for a waiver or reduction, based on an individual's ability to pay, of any entrance fee, assignment of assets, or fee for services may be periodically reviewed by the Department to determine if the waiver or reduction was a past policy or is a current policy. The Department may revoke the exemption if it finds that the policy for waiver or reduction is no longer current.
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If a not-for-profit organization leases property that
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| is otherwise exempt under this subsection to an organization that conducts an activity on the leased premises that would entitle the lessee to an exemption from real estate taxes if the lessee were the owner of the property, then the leased property is exempt.
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(d) Not-for-profit health maintenance organizations
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| certified by the Director of the Illinois Department of Insurance under the Health Maintenance Organization Act, including any health maintenance organization that provides services to members at prepaid rates approved by the Illinois Department of Insurance if the membership of the organization is sufficiently large or of indefinite classes so that the community is benefited by its operation. No exemption shall apply to any hospital or health maintenance organization which has been adjudicated by a court of competent jurisdiction to have denied admission to any person because of race, color, creed, sex or national origin.
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(e) All free public libraries.
(f) Historical societies.
Property otherwise qualifying for an exemption under this Section shall not
lose its exemption because the legal title is held (i) by an entity that is
organized solely to hold that title and that qualifies under paragraph (2) of
Section 501(c) of the Internal Revenue Code or its successor, whether or not
that entity receives rent from the charitable organization for the repair and
maintenance of the property, (ii) by an entity that is organized as
a
partnership or limited liability company, in which the charitable organization, or an affiliate or
subsidiary of the charitable organization, is a general partner of the partnership or managing member of the limited liability company, for the
purposes of owning and operating a residential rental property that has
received an allocation of Low Income Housing Tax Credits for 100%
of the dwelling units under Section 42 of the Internal Revenue
Code of 1986, as amended, or (iii) for any assessment year including and subsequent to
January 1, 1996 for which an application for exemption has been filed and a
decision on which has not become final and nonappealable, by a limited
liability company organized under the Limited Liability Company Act provided
that (A) the limited liability
company's sole member or
members, as that term is used in Section 1-5 of the Limited Liability Company
Act, are the institutions of public charity that actually and exclusively use
the property for charitable and beneficent purposes; (B) the limited liability company is a disregarded entity for federal and Illinois income tax purposes and, as a result, the limited liability company is deemed exempt from income tax liability by virtue of the Internal Revenue Code Section 501(c)(3) status of its sole member or members; and (C) the limited
liability company does not lease the property or otherwise use it with a view
to profit.
(Source: P.A. 96-763, eff. 8-25-09.)
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(35 ILCS 200/15-70)
Sec. 15-70.
Fire protection purposes.
All property used exclusively for
fire protection purposes and belonging to any city, village, or incorporated
town is exempt.
All property of a corporation or an association which maintains a fire patrol
and salvage corps for the public benefit is exempt if the property is:
(a) used exclusively for providing suitable rooms, |
| housing and storage facilities for fire and rescue equipment, and
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(b) necessary for the accommodation of a fire patrol
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| and salvage corps, or otherwise used exclusively for the purpose of the fire patrol and salvage corps, and
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(c) used to provide a service that is rendered
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| indiscriminately and without charge to the public, except reasonable charges for the use of fire covers after the lapse of 10 days following the occurrence of loss or damage.
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If a portion of the property of the corporation or association is used
exclusively for fire protection purposes, the property shall be exempt only to
the extent of the value of that portion, and the remaining portion shall be
subject to taxation.
(Source: P.A. 83-121; 88-455.)
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