Full Text of HB3257 102nd General Assembly
HB3257 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB3257 Introduced 2/19/2021, by Rep. Jay Hoffman SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that dormitories, residence halls, and other housing facilities, whether owned by the school or not, are exempt if: (1) the dormitory, residence hall, or other housing facility is approved by the school; (2) the dormitory, residence hall, or other housing facility is owned and operated by a nonprofit organization; and (3) the dormitory, residence hall, or other housing facility is occupied in whole or in part as living quarters by students who belong to fraternities,
sororities, or other campus organizations. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 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 changing | 5 | | Section 15-35 as follows:
| 6 | | (35 ILCS 200/15-35)
| 7 | | Sec. 15-35. Schools. All property donated by the United | 8 | | States for school
purposes, and all property of schools, not | 9 | | sold or leased or otherwise used
with a view to profit, is | 10 | | exempt, whether owned by a resident or non-resident
of this | 11 | | State or by a corporation incorporated in any state of the | 12 | | United
States. Also exempt is:
| 13 | | (a) property of schools which is leased to a | 14 | | municipality to be used for
municipal purposes on a | 15 | | not-for-profit basis;
| 16 | | (b) property of schools on which the schools are | 17 | | located and any other
property of schools used by the | 18 | | schools exclusively for school purposes,
including, but | 19 | | not limited to : (1) , student residence halls, dormitories | 20 | | and
other housing facilities for students and their | 21 | | spouses and children ; (2) , staff
housing facilities ; (3) | 22 | | , and school-owned and operated dormitory or residence
| 23 | | halls occupied in whole or in part by students who belong |
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| 1 | | to fraternities,
sororities, or other campus | 2 | | organizations; and (4) dormitories, residence halls, and | 3 | | other housing facilities, whether owned by the school or | 4 | | not, that meet the following criteria:
| 5 | | (A) the dormitory, residence hall, or other | 6 | | housing facility is approved by the school; | 7 | | (B) the dormitory, residence hall, or other | 8 | | housing facility is owned and operated by a nonprofit | 9 | | organization; and | 10 | | (C) the dormitory, residence hall, or other | 11 | | housing facility is occupied in whole or in part as | 12 | | living quarters by students who belong to | 13 | | fraternities,
sororities, or other campus | 14 | | organizations.
| 15 | | (c) property donated, granted, received or used for | 16 | | public school,
college, theological seminary, university, | 17 | | or other educational purposes,
whether held in trust or | 18 | | absolutely;
| 19 | | (d) in counties with more than 200,000 inhabitants | 20 | | which classify
property, property (including interests in | 21 | | land and other facilities) on or
adjacent to (even if | 22 | | separated by a public street, alley, sidewalk, parkway or
| 23 | | other public way) the grounds of a school, if that | 24 | | property is used by an
academic, research or professional | 25 | | society, institute, association or
organization which | 26 | | serves the advancement of learning in a field or fields of
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| 1 | | study taught by the school and which property is not used | 2 | | with a view to
profit;
| 3 | | (e) property owned by a school district.
The exemption | 4 | | under this subsection is not affected by any
transaction
| 5 | | in which, for
the purpose of obtaining financing, the | 6 | | school district,
directly or
indirectly, leases or | 7 | | otherwise transfers the property to another for which or
| 8 | | whom property is not exempt and immediately after the | 9 | | lease or transfer enters
into a leaseback
or other | 10 | | agreement that directly or indirectly gives the school | 11 | | district a
right to
use, control, and possess the | 12 | | property. In the case of a
conveyance
of the property, the | 13 | | school district must retain an option
to
purchase the | 14 | | property at a future date or, within the limitations | 15 | | period for
reverters, the property must revert back to the | 16 | | school district.
| 17 | | (1) If the property has been conveyed as described | 18 | | in this subsection,
the
property is no longer exempt | 19 | | under this Section as of the date when:
| 20 | | (A) the right of the school district to use, | 21 | | control,
and possess
the property is terminated;
| 22 | | (B) the school district no longer has an | 23 | | option to
purchase or otherwise acquire the | 24 | | property; and
| 25 | | (C) there is no provision for a reverter of | 26 | | the property to the school
district
within the |
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| 1 | | limitations period for reverters.
| 2 | | (2) Pursuant to Sections 15-15 and 15-20 of this | 3 | | Code, the school
district
shall notify the chief | 4 | | county assessment officer of
any transaction under | 5 | | this subsection. The chief county
assessment officer | 6 | | shall
determine initial and continuing compliance with | 7 | | the requirements of this
subsection for tax exemption. | 8 | | Failure to notify the chief county assessment
officer | 9 | | of a transaction under this subsection or to otherwise | 10 | | comply with the
requirements of Sections
15-15 and | 11 | | 15-20 of this Code shall, in the discretion of the | 12 | | chief county
assessment officer, constitute cause to | 13 | | terminate the exemption,
notwithstanding any other | 14 | | provision of this Code.
| 15 | | (3) No provision of this subsection shall be | 16 | | construed to affect the
obligation
of the school | 17 | | district to which an exemption certificate has been | 18 | | issued under
this Section from its obligation
under | 19 | | Section 15-10 of this Code to file
an annual | 20 | | certificate of status or to notify the chief county | 21 | | assessment
officer of transfers of interest or other | 22 | | changes in the status of the property
as required by | 23 | | this Code.
| 24 | | (4) The changes made by this amendatory Act of the | 25 | | 91st General Assembly
are declarative of existing law | 26 | | and shall not be construed as a new
enactment; and
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| 1 | | (f) in counties with more than 200,000 inhabitants | 2 | | which
classify
property,
property of a corporation, which | 3 | | is an exempt entity under paragraph (3) of
Section 501(c) | 4 | | of the Internal Revenue Code or its successor law, used by | 5 | | the
corporation for the following purposes: (1) conducting | 6 | | continuing education
for professional development of | 7 | | personnel in energy-related industries; (2)
maintaining a | 8 | | library of energy technology information available to | 9 | | students
and the public free of charge; and (3) conducting | 10 | | research in energy and
environment, which research results | 11 | | could be ultimately accessible to persons
involved in | 12 | | education.
| 13 | | (Source: P.A. 91-513, eff. 8-13-99; 91-578, eff.
8-14-99; | 14 | | 92-16, eff. 6-28-01.)
| 15 | | Section 99. Effective date. This Act takes effect upon | 16 | | becoming law.
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