State of Illinois
91st General Assembly
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Public Act 91-0635

HB0134 Enrolled                                LRB9100448PTpk

    AN ACT concerning veterans organizations.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.   The  Property Tax Code is amended by adding
the Division 11 heading of Article 10 and Section  10-240  as
follows:

    (35 ILCS 200/Art. 10, Div. 11 heading new)
        DIVISION 11.  VETERANS ORGANIZATION PROPERTY

    (35 ILCS 200/10-240 new)
    Sec.  10-240.  Veterans organization assessment freeze.
    (a)   For  the  taxable  year  2000  and  thereafter, the
assessed value of real property owned and used by a  veterans
organization chartered under federal law, on which is located
the  principal  building for the post, camp, or chapter, must
be frozen by the chief county assessment officer at  (i)  15%
of  the 1999 assessed value of the property for property that
qualifies for the assessment freeze in taxable year  2000  or
(ii)  15%  of  the  assessed  value  of  the property for the
taxable year  that  the  property  first  qualifies  for  the
assessment  freeze after taxable year 2000.  If, in any year,
improvements or additions are made to the property that would
increase the assessed value of the property were it  not  for
this  Section,  then  15%  of  the  assessed  value  of  such
improvements shall be added to the assessment of the property
for  that  year  and  all  subsequent  years  the property is
eligible for the freeze.
    (b) The veterans organization  must  annually  submit  an
application  to  the  chief  county  assessment officer on or
before (i) January 31 of the assessment year in counties with
a population of 3,000,000 or more and (ii) December 31 of the
assessment  year  in  all  other   counties.    The   initial
application  must  contain  the  information  required by the
Department  of  Revenue,  including  (i)  a   copy   of   the
organization's  congressional  charter,  (ii) the location or
description of the property on which is located the principal
building for the post, camp,  or  chapter,  (iii)  a  written
instrument  evidencing  that  the  organization is the record
owner or has a legal or equitable interest in  the  property,
(iv)  an affidavit that the organization is liable for paying
the  real  property  taxes  on  the  property,  and  (v)  the
signature of  the  organization's  chief  presiding  officer.
Subsequent  applications  shall  include  any  changes in the
initial application and shall be signed by the organization's
chief  presiding  officer.    All   applications   shall   be
notarized.
    (c)  This Section shall not apply to parcels exempt under
Section 15-145.

    Section 90.  The State Mandates Act is amended by  adding
Section 8.23 as follows:

    (30 ILCS 805/8.23 new)
    Sec.  8.23.   Exempt mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of 1999.

    Section  99.  Effective date.  This Act takes effect July
4, 1999.

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