SB1675 EngrossedLRB103 28658 HLH 55039 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
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
8religious 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
17        (2) religious institutions or
18        (3) religious denominations
19and that is used in conjunction therewith as housing
20facilities provided for ministers (including bishops, district
21superintendents and similar church officials whose ministerial
22duties are not limited to a single congregation), their
23spouses, children and domestic workers, performing the duties



SB1675 Engrossed- 2 -LRB103 28658 HLH 55039 b

1of their vocation as ministers at such churches or religious
2institutions or for such religious denominations, including
3the convents and monasteries where persons engaged in
4religious activities reside also qualifies for exemption.
5    A parsonage, convent or monastery or other housing
6facility shall be considered under this Section to be
7exclusively used for religious purposes when the persons who
8perform religious related activities shall, as a condition of
9their employment or association, reside in the facility.
10    (c) In Cook County, whenever any interest in a property
11exempt under this Section is transferred, notice of that
12transfer must be filed with the county clerk recorder. The
13chief county assessment officer shall prepare and make
14available a form notice for this purpose. Whenever a notice is
15filed, the county clerk recorder shall transmit a copy of that
16recorded notice to the chief county assessment officer within
1714 days after receipt.
18(Source: P.A. 92-333, eff. 8-10-01.)