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91_HB0134
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 1999 and thereafter, the
12 assessed value of real property owned by a veterans
13 organization chartered under federal law must be frozen by
14 the chief county assessment officer at either of the
15 following amounts:
16 (1) Eighty-five percent of the 1998 assessed value
17 of the property as equalized by the Department of
18 Revenue.
19 (2) The assessed value of the property as equalized
20 by the Department of Revenue for taxable year 1945 or, if
21 that information is not available, an estimate by the
22 chief county assessment officer of what that assessed
23 value was.
24 (b) The veterans organization must submit an application
25 to the chief county assessment officer before September 1,
26 1999 for taxable year 1999 and before July 1 of each year
27 thereafter. The application must contain the information
28 required by the Department of Revenue, including (i) a copy
29 of the organization's congressional charter, (ii) the
30 location or description of the property, (iii) a written
-2- LRB9100448PTpk
1 instrument evidencing that the organization is the record
2 owner or has a legal or equitable interest in the property,
3 (iv) an affidavit that the organization is liable for paying
4 the real property taxes on the property, and (v) the
5 notarized signature of the organization's chief presiding
6 officer. The Department must establish by rule a method for
7 verifying the accuracy of applications filed under this
8 Section.
9 (c) A home rule unit may not assess the value of real
10 property owned by a veterans organization chartered under
11 federal law in a manner inconsistent with this Section. This
12 Section is a denial and limitation of home rule powers and
13 functions under subsection (g) of Section 6 of Article VII of
14 the Illinois Constitution.
15 Section 90. The State Mandates Act is amended by adding
16 Section 8.23 as follows:
17 (30 ILCS 805/8.23 new)
18 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
19 and 8 of this Act, no reimbursement by the State is required
20 for the implementation of any mandate created by this
21 amendatory Act of 1999.
22 Section 99. Effective date. This Act takes effect July
23 4, 1999.