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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB1891
Introduced 2/23/2007, by Rep. Aaron Schock SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/15-10 |
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35 ILCS 200/15-60 |
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Amends the Property Tax Code. Exempts from taxation all property that is owned by any taxing district (now, only a municipality) and that is located within the boundaries of that taxing district and provides that any such property leased by a taxing district remains exempt, and the leasehold interest of the lessee shall be assessed. Removes exempt tax district property from certain certification procedures.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB1891 |
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LRB095 03891 BDD 23924 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing |
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| Sections 15-10 and 15-60 as follows:
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| (35 ILCS 200/15-10)
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| Sec. 15-10. Exempt property; procedures for certification. |
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| All property
granted an exemption by the Department pursuant to |
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| the requirements of
Section 15-5 and
described in the Sections |
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| following Section 15-30 and preceding Section 16-5,
to the |
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| extent therein limited, is exempt from taxation.
In order to |
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| maintain that exempt status, the titleholder or the owner of |
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| the
beneficial interest of any property
that
is exempt must |
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| file with the chief county assessment
officer, on or before |
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| January 31 of each year (May 31 in the case of property
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| exempted by Section 15-170), an affidavit stating whether there |
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| has been any
change in the ownership or use of the property or |
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| the status of the
owner-resident, or that a disabled veteran |
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| who qualifies under Section 15-165
owned and used the property |
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| as of January 1 of that year.
The nature of any
change shall be |
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| stated in the affidavit. Failure to file an affidavit shall,
in |
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| the discretion of the assessment officer, constitute cause to |
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| terminate the
exemption of that property, notwithstanding any |
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HB1891 |
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LRB095 03891 BDD 23924 b |
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| other provision of this Code.
Owners of 5 or more such exempt |
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| parcels within a county may file a single
annual affidavit in |
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| lieu of an affidavit for each parcel. The assessment
officer, |
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| upon request, shall furnish an affidavit form to the owners, in |
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| which
the owner may state whether there has been any change in |
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| the ownership or use
of the property or status of the owner or |
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| resident as of January 1 of that
year. The owner of 5 or more |
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| exempt parcels shall list all the properties
giving the same |
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| information for each parcel as required of owners who file
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| individual affidavits.
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| However, titleholders or owners of the beneficial interest |
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| in any property
exempted under any of the following provisions |
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| are not required to
submit an annual filing under this Section:
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| (1) Section 15-45 (burial grounds) in counties of less |
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| than 3,000,000
inhabitants and owned by a not-for-profit
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| organization.
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| (2) Section 15-40.
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| (3) Section 15-50 (United States property).
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| If there is a change in use or ownership, however, notice |
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| must be filed
pursuant to Section 15-20.
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| An application for homestead exemptions shall be filed as |
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| provided in
Section 15-170 (senior citizens homestead |
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| exemption), Section 15-172 (senior
citizens assessment freeze |
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| homestead exemption), and Sections
15-175 and 15-176
(general
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| homestead exemption), respectively.
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| The requirements of this Section do not apply to property |
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HB1891 |
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LRB095 03891 BDD 23924 b |
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| that is exempt under subsection (c) of Section 15-60 of this |
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| Code.
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| (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02; |
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| 93-715, eff. 7-12-04.)
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| (35 ILCS 200/15-60)
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| Sec. 15-60. Taxing district property. All property |
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| belonging to any county
or municipality used exclusively for |
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| the maintenance of the poor is exempt,
as is all property owned |
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| by a taxing district that is being held for future
expansion or |
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| development, except if leased by the taxing district to lessees
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| for use for other than public purposes.
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| Also exempt are:
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| (a) all swamp or overflowed lands belonging to any |
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| county;
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| (b) all public buildings belonging to any county, |
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| township, or
municipality, with the ground on which the |
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| buildings are erected;
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| (c) all property that is owned by any taxing district |
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| and that is
municipality located within the boundaries of |
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| that taxing district
its
incorporated limits . Any such |
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| property leased by a taxing district remains
municipality |
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| shall
remain exempt, and the leasehold interest of the |
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| lessee shall be assessed under
Section 9-195 of this Act, |
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| (i) for a lease entered into on or after January 1,
1994, |
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| unless the lease expressly provides that this exemption |
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HB1891 |
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LRB095 03891 BDD 23924 b |
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| shall not apply;
(ii) for a lease entered into on or after |
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| the effective date of Public Act
87-1280 and before January |
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| 1, 1994, unless the lease expressly provides that
this |
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| exemption shall not apply or unless evidence other than the |
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| lease itself
substantiates the intent of the parties to the |
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| lease that this exemption shall
not apply; and (iii) for a |
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| lease entered into before the effective date of
Public Act |
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| 87-1280, if the terms of the lease do not bind the lessee |
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| to pay the
taxes on the leased property or if, |
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| notwithstanding the terms of the lease, the
municipality |
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| has filed or hereafter files a timely exemption petition or
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| complaint with respect to property consisting of or |
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| including the leased
property for an assessment year which |
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| includes part or all of the first 12
months of the lease |
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| period. The foregoing clause (iii) added by Public Act
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| 87-1280 shall not operate to exempt property for any |
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| assessment year as to
which no timely exemption petition or |
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| complaint has been filed by the
municipality or as to which |
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| an administrative or court decision denying
exemption has |
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| become final and nonappealable. For each assessment year or
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| portion thereof that property is made exempt by operation |
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| of the foregoing
clause (iii), whether such year or portion |
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| is before or after the effective
date of Public Act |
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| 87-1280, the leasehold interest of the lessee shall, if
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| necessary, be considered omitted property for purposes of |
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| this Act;
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HB1891 |
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LRB095 03891 BDD 23924 b |
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| (c-5) Notwithstanding clause (i) of subsection (c), |
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| all property owned by
a municipality with a population of |
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| over 500,000 that is used for toll road or
toll bridge |
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| purposes and that is leased for those purposes to another |
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| entity
whose property is not exempt shall remain exempt, |
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| and any leasehold interest in
the property shall not be |
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| subject to taxation under Section 9-195 of this Act;
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| (d) all property owned by any municipality located |
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| outside its
incorporated limits but within the same county |
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| when used as a tuberculosis
sanitarium, farm colony in |
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| connection with a house of correction, or nursery,
garden, |
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| or farm, or for the growing of shrubs, trees, flowers, |
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| vegetables, and
plants for use in beautifying, |
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| maintaining, and operating playgrounds, parks,
parkways, |
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| public grounds, buildings, and institutions owned or |
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| controlled
by the municipality; and
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| (e) all property owned by a township and operated as |
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| senior citizen
housing under Sections 35-50 through |
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| 35-50.6 of the Township Code.
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| All property owned by any municipality outside of its |
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| corporate limits is
exempt if used exclusively for municipal or |
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| public purposes.
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| For purposes of this Section, "municipality" means a |
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| municipality, as
defined in Section 1-1-2 of the Illinois |
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| Municipal Code and "taxing district" means any unit of local |
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| government, as defined in Section 1 of Article VII of the |