Rep. Michael J. Madigan

Filed: 5/25/2015





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2    AMENDMENT NO. ______. Amend Senate Bill 1488 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Section 15-40 as follows:
6    (35 ILCS 200/15-40)
7    Sec. 15-40. Religious purposes, orphanages, or school and
8and religious purposes.
9    (a) Property used exclusively for:
10        (1) religious purposes, or
11        (2) school and religious purposes, or
12        (3) orphanages
13qualifies for exemption as long as it is not used with a view
14to profit.
15    (b) Property that is owned by
16        (1) churches or



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1        (2) religious institutions or
2        (3) religious denominations
3and that is used in conjunction therewith as housing facilities
4provided for ministers (including bishops, district
5superintendents and similar church officials whose ministerial
6duties are not limited to a single congregation), their
7spouses, children and domestic workers, performing the duties
8of their vocation as ministers at such churches or religious
9institutions or for such religious denominations, including
10the convents and monasteries where persons engaged in religious
11activities reside also qualifies for exemption.
12    A parsonage, convent or monastery or other housing facility
13shall be considered under this Section to be exclusively used
14for religious purposes when the persons who perform religious
15related activities shall, as a condition of their employment or
16association, reside in the facility.
17    (c) In Cook County, whenever any interest in a property
18exempt under this Section is transferred, notice of that
19transfer must be filed with the county recorder. The chief
20county assessment officer shall prepare and make available a
21form notice for this purpose. Whenever a notice is filed, the
22county recorder shall transmit a copy of that recorded notice
23to the chief county assessment officer within 14 days after
25(Source: P.A. 92-333, eff. 8-10-01.)".