State of Illinois
91st General Assembly
Legislation

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[ Engrossed ][ House Amendment 001 ]

91_HB3120

 
                                               LRB9110506SMdv

 1        AN  ACT  to  amend  the  Property  Tax  Code  by changing
 2    Sections 15-5 and 15-60.

 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    Sections 15-5 and 15-60 as follows:

 7        (35 ILCS 200/15-5)
 8        Sec. 15-5.  Creation of exemptions.  Any  person  wishing
 9    to  claim  an  exemption  for  the  first  time, other than a
10    homestead exemption under Sections 15-165 through  15-180  or
11    an  exemption  for  taxing  district  property  under Section
12    15-60, shall file an application with  the  county  board  of
13    review  or  board  of  appeals,  following  the procedures of
14    Section 16-70 or 16-130.
15    (Source: P.A. 88-455.)

16        (35 ILCS 200/15-60)
17        Sec.  15-60.   Taxing  district  property.  All  property
18    belonging to any county or municipality used exclusively  for
19    the  maintenance  of  the  poor is exempt, as is all property
20    owned by a taxing district that  is  being  held  for  future
21    expansion  or  development,  except  if  leased by the taxing
22    district to lessees for use for other than public purposes.
23        Also exempt are:
24        (a)  all swamp  or  overflowed  lands  belonging  to  any
25    county;
26        (b)  all   public  buildings  belonging  to  any  county,
27    township, or municipality,  with  the  ground  on  which  the
28    buildings are erected;
29        (c)  all  property  owned  by  any  municipality  located
30    within  its incorporated limits.  Any such property leased by
 
                            -2-                LRB9110506SMdv
 1    a  municipality  shall  remain  exempt,  and  the   leasehold
 2    interest  of the lessee shall be assessed under Section 9-195
 3    of this Act, (i) for a lease entered into on or after January
 4    1, 1994,  unless  the  lease  expressly  provides  that  this
 5    exemption  shall  not apply; (ii) for a lease entered into on
 6    or after the effective date of Public Act 87-1280 and  before
 7    January  1,  1994,  unless  the lease expressly provides that
 8    this exemption shall not apply or unless evidence other  than
 9    the  lease  itself substantiates the intent of the parties to
10    the lease that this exemption shall not apply; and (iii)  for
11    a  lease entered into before the effective date of Public Act
12    87-1280, if the terms of the lease do not bind the lessee  to
13    pay  the  taxes on the leased property or if, notwithstanding
14    the terms  of  the  lease,  the  municipality  has  filed  or
15    hereafter files a timely exemption petition or complaint with
16    respect  to  property  consisting  of or including the leased
17    property for an assessment year which includes part or all of
18    the first 12 months  of  the  lease  period.   The  foregoing
19    clause (iii) added by Public Act 87-1280 shall not operate to
20    exempt property for any assessment year as to which no timely
21    exemption  petition  or  complaint  has  been  filed  by  the
22    municipality  or  as  to  which  an  administrative  or court
23    decision   denying   exemption   has   become    final    and
24    nonappealable.  For  each  assessment year or portion thereof
25    that property is made exempt by operation  of  the  foregoing
26    clause (iii), whether such year or portion is before or after
27    the  effective  date  of  Public  Act  87-1280, the leasehold
28    interest of the lessee shall,  if  necessary,  be  considered
29    omitted property for purposes of this Act;
30        (d)  all  property  owned  by  any  municipality  located
31    outside  its  incorporated  limits but within the same county
32    when used  as  a  tuberculosis  sanitarium,  farm  colony  in
33    connection with a house of correction, or nursery, garden, or
34    farm,   or   for  the  growing  of  shrubs,  trees,  flowers,
 
                            -3-                LRB9110506SMdv
 1    vegetables, and plants for use in  beautifying,  maintaining,
 2    and  operating  playgrounds, parks, parkways, public grounds,
 3    buildings,  and  institutions  owned  or  controlled  by  the
 4    municipality; and
 5        (e)  all property owned by a  township  and  operated  as
 6    senior  citizen  housing under Sections 35-50 through 35-50.6
 7    of the Township Code.
 8        All property owned by any  municipality  outside  of  its
 9    corporate  limits is exempt if used exclusively for municipal
10    or public purposes.
11        For purposes of this  Section,  "municipality"   means  a
12    municipality,  as  defined  in  Section 1-1-2 of the Illinois
13    Municipal Code.
14        (f) An exemption  sought  under  this  Section  shall  be
15    exempt  from the application requirements of Section 15-5, of
16    any county board  of  review,  and  of  the  Department.   An
17    exemption under this Section shall be granted upon submission
18    to  the  county board of review and the Department of a sworn
19    statement signed by  any  county  or  municipal  officer  (as
20    appropriate)  stating  that an exemption is sought under this
21    Section and including the  following  information  about  the
22    property  for which the exemption is sought: (i) the address,
23    legal description, and property identification  number,  (ii)
24    the  date the property was acquired, (iii) the purpose of the
25    acquisition, (iv) the method  of  conveyance  and  recorder's
26    number  or  docket number, and (v) the subsection under which
27    the exemption is sought.
28        The statement may be submitted at any time and  shall  be
29    processed  immediately  upon  receipt.   Nothing contained in
30    this subsection (f) prohibits a county board of review or the
31    Department from conducting a reasonable investigation of  the
32    application  prior to granting the exemption.
33    (Source: P.A. 89-165, eff. 1-1-96; 90-176, eff. 1-1-98.)
 
                            -4-                LRB9110506SMdv
 1        Section  99.  Effective date.  This Act takes effect upon
 2    becoming law.

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