State of Illinois
91st General Assembly
Legislation

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91_HB2502

 
                                              LRB9102502PTmbA

 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.  All property  used  exclusively  for
10    religious  purposes,  or  used  exclusively  for  school  and
11    religious  purposes,  or  for  orphanages  and  not leased or
12    otherwise used with a view to profit,  is  exempt,  including
13    all such property owned by churches or religious institutions
14    or denominations and used in conjunction therewith as housing
15    facilities   provided   for   ministers  (including  bishops,
16    district superintendents and similar church  officials  whose
17    ministerial duties are not limited to a single congregation),
18    their  spouses, children and domestic workers, performing the
19    duties of their vocation as ministers  at  such  churches  or
20    religious  institutions  or for such religious denominations,
21    and including the  convents  and  monasteries  where  persons
22    engaged in religious activities reside.
23        The   county   board  must  determine,  by  ordinance  or
24    resolution, a stage in the building planning process at which
25    all property described under this Section is  ascertained  to
26    be  used  exclusively  for  religious  purposes,  school  and
27    religious  purposes,  or  orphanages. A parsonage, convent or
28    monastery or other housing facility shall be considered under
29    this Section to be exclusively used  for  religious  purposes
30    when  the  church,  religious  institution,  or  denomination
31    requires  that the above listed persons who perform religious
 
                            -2-               LRB9102502PTmbA
 1    related activities shall, as a condition of their  employment
 2    or association, reside in the facility.
 3    (Source: P.A. 84-551; 88-455.)

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