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35 ILCS 200/15-55 (35 ILCS 200/15-55)
Sec. 15-55. State property.
(a) All property belonging to the State of Illinois
is exempt. However, the State agency holding title shall file the certificate
of ownership and use required by Section 15-10, together with a copy of any
written lease or agreement, in effect on March 30 of the assessment year,
concerning parcels of 1 acre or more, or an explanation of the terms of any
oral agreement under which the property is leased, subleased or rented.
The leased property shall be assessed to the lessee and the taxes thereon
extended and billed to the lessee, and collected in the same manner as
for property which is not exempt. The lessee shall be liable
for the taxes and no lien shall attach to the property of the State.
For the purposes of this Section, the word "leases" includes
licenses, franchises, operating agreements and other arrangements under which
private individuals, associations or corporations are granted the right to use
property of the Illinois State Toll Highway Authority and includes all property
of the Authority used by others without regard to the size of the leased
parcel.
(b) However, all property of every kind belonging to the State of
Illinois, which
is or may hereafter be leased to the Illinois Prairie Path Corporation, shall
be exempt from all assessments, taxation or collection, despite the making of
any such lease, if it is used for:
(1) conservation, nature trail or any other | | charitable, scientific, educational or recreational purposes with public benefit, including the preserving and aiding in the preservation of natural areas, objects, flora, fauna or biotic communities;
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(2) the establishment of footpaths, trails and other
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(3) the conservation of the proper use of natural
| | resources or the promotion of the study of plant and animal communities and of other phases of ecology, natural history and conservation;
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(4) the promotion of education in the fields of
| | nature, preservation and conservation; or
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(5) similar public recreational activities conducted
| | by the Illinois Prairie Path Corporation.
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No lien shall attach to the property of the State. No tax liability shall
become the obligation of or be enforceable against Illinois Prairie Path
Corporation.
(c) If the State sells the
James R.
Thompson Center
or the Elgin Mental Health Center and surrounding land located at 750 S.
State Street,
Elgin, Illinois, as provided in subdivision (a)(2) of Section 7.4 of
the State Property Control Act,
to
another entity whose property is not exempt and immediately thereafter enters
into a
leaseback or other agreement that directly or indirectly gives the State a
right to use,
control, and possess the property, that portion of the property leased and
occupied exclusively by the State shall remain exempt under this
Section.
For the property to remain exempt under this subsection (c), the State must
retain an
option to purchase the property at a future date or, within the limitations
period for
reverters, the property must revert back to the State.
If the property has been conveyed as described in this subsection (c), the
property
is no longer exempt pursuant to this Section as of the date when:
(1) the right of the State to use, control, and
| | possess the property has been terminated; or
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(2) the State no longer has an option to purchase or
| | otherwise acquire the property and there is no provision for a reverter of the property to the State within the limitations period for reverters.
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Pursuant to Sections 15-15 and 15-20 of this Code, the State shall notify the
chief
county assessment officer of any transaction under this subsection (c). The
chief county
assessment officer shall determine initial and continuing compliance with the
requirements of this Section for tax exemption. Failure to notify the chief
county
assessment officer of a transaction under this subsection (c) or to otherwise
comply with
the requirements of Sections 15-15 and 15-20 of this Code shall, in the
discretion of the
chief county assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(c-1) If the Illinois State Toll Highway Authority sells the
Illinois State Toll Highway Authority headquarters building and surrounding
land,
located at 2700 Ogden Avenue, Downers Grove, Illinois
as provided in subdivision (a)(2) of Section 7.5 of
the State Property Control Act,
to
another entity whose property is not exempt and immediately thereafter enters
into a
leaseback or other agreement that directly or indirectly gives the State or the
Illinois State Toll Highway Authority a
right to use,
control, and possess the property, that portion of the property leased and
occupied exclusively by the State or the Authority shall remain exempt under
this
Section.
For the property to remain exempt under this subsection (c), the Authority must
retain an
option to purchase the property at a future date or, within the limitations
period for
reverters, the property must revert back to the Authority.
If the property has been conveyed as described in this subsection (c), the
property
is no longer exempt pursuant to this Section as of the date when:
(1) the right of the State or the Authority to use,
| | control, and possess the property has been terminated; or
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(2) the Authority no longer has an option to purchase
| | or otherwise acquire the property and there is no provision for a reverter of the property to the Authority within the limitations period for reverters.
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Pursuant to Sections 15-15 and 15-20 of this Code, the Authority
shall notify the
chief
county assessment officer of any transaction under this subsection (c). The
chief county
assessment officer shall determine initial and continuing compliance with the
requirements of this Section for tax exemption. Failure to notify the chief
county
assessment officer of a transaction under this subsection (c) or to otherwise
comply with
the requirements of Sections 15-15 and 15-20 of this Code shall, in the
discretion of the
chief county assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(d) For tax years prior to 2019, the fair market rent of each parcel of real property in Will
County owned by the State of Illinois for the purpose of developing an airport
by the Department of Transportation shall include the assessed value of
leasehold tax. The lessee of each parcel of real property in Will
County owned by
the
State of Illinois for the purpose of developing an airport by the Department of
Transportation shall not be liable for the taxes thereon. In order for the
State to
compensate taxing districts for
the loss of revenue under this paragraph,
the Will County Supervisor of Assessments shall
annually certify, in
writing, to the
Department of Transportation, the following amounts: (1) for tax years prior to 2019, the amount of leasehold taxes
extended for the 2002 property tax
year for
each such exempt parcel; and (2) for tax years 2019 through 2030, the amount of taxes that would have been extended for the current tax year for each such exempt parcel if those parcels had been owned by a person whose property is not exempt.
The Department of Transportation shall pay to the Will
County
Treasurer, from the Tax Recovery Fund, on or before July 1 of each
year, the amount certified
by the Will County Supervisor of Assessments. The tax compensation shall
terminate
on
December 31, 2030. It is the duty of the Department of Transportation to file
with the
Office of the Will County Supervisor of Assessments an affidavit stating the
termination
date for rental of each such parcel due to airport construction. The affidavit
shall include
the property identification number for each such parcel. In no instance shall
tax
compensation for property owned by the State be deemed delinquent or bear
interest. In
no instance shall a lien attach to the property of the State. In no instance
shall the State
be required to pay compensation under this subsection in excess of the lesser of (i) the Tax
Recovery Fund's balance or (ii) $600,000 in any tax year.
(e) Public Act 81-1026 applies to all leases or agreements entered into
or
renewed on or after September 24, 1979.
(f) Notwithstanding anything to the contrary in this Code, all property owned by the State that is the Illiana Expressway, as defined in the Public Private Agreements for the Illiana Expressway Act, and that is used for transportation purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act.
(g) Notwithstanding anything to the contrary in this Section, all property owned by the State or the Illinois State Toll Highway Authority that is defined as a transportation project under the Public-Private Partnerships for Transportation Act and that is used for transportation purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act.
(h) Notwithstanding anything to the contrary in this Code, all property owned by the State that is the South Suburban Airport, as defined in the Public-Private Agreements for the South Suburban Airport Act, and that is used for airport purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act.
(Source: P.A. 101-532, eff. 8-23-19.)
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