(35 ILCS 200/12-25)
Sec. 12-25. Contents of assessment list publication; payment. In all
counties, the expense of printing and publication of assessment lists shall be
paid out of the county treasury. The publication of the assessments shall
include the name of the owner or of the person who last paid the taxes on each
property, and the total amount of its assessment. When any property so
assessed is susceptible of description or identification by street name and
street or house number, or by a property index number, the publication of the
street name and street or house number, or property index number shall
constitute a sufficient description of the property for the purposes of
publication required by this Code.
(Source: P.A. 97-146, eff. 7-14-11.)
|
(35 ILCS 200/12-30)
Sec. 12-30. Mailed notice of changed assessments; counties of less than
3,000,000. (a) In every county with less than 3,000,000 inhabitants, in addition to
the publication of the list of assessments in each year of a general assessment
and of the list of property for which assessments have been added or changed,
as provided above, a notice shall be mailed by the chief county assessment
officer to each taxpayer whose assessment has been changed since the last
preceding assessment, using the address as it appears on the assessor's
records, except in the case of changes caused by a change in the county
equalization factor by the Department or in the case of changes resulting
from equalization by the chief county assessment officer under Section 9-210,
during any year such change is made. The notice may, but need not be, sent by a
township assessor. (b) The notice sent under this Section shall include the following: (1) The previous year's assessed value after board of | ||
| ||
(2) Current assessed value and the date of that | ||
| ||
(3) The percentage change from the previous assessed | ||
| ||
(4) The full fair market value (as indicated by | ||
| ||
(5) A statement advising the taxpayer that | ||
| ||
(6) The name, address, phone number, office hours, | ||
| ||
(7) Where practicable, the notice shall include the | ||
| ||
(8) The name and price per copy by mail of the | ||
| ||
(9) A statement advising the taxpayer of the steps to | ||
| ||
(10) A statement advising the taxpayer that there is | ||
| ||
(11) A brief explanation of the relationship between | ||
| ||
(12) In bold type, a notice of possible eligibility | ||
| ||
(c) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer maintains and controls an electronic database containing the physical characteristics of the property, the notice shall include the following: (1) The physical characteristics of the taxpayer's | ||
| ||
(2) A statement advising the taxpayer that detailed | ||
| ||
(d) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer does not maintain and control an electronic database containing the physical characteristics of the property, and where one or more townships in the county maintain and control an electronic database containing the physical characteristics of the property and some or all of the database is available on a website that is maintained and controlled by the township, the notice shall include a statement advising the taxpayer that detailed property characteristics are available on the township website and the URL address of that website. (e) Except as provided in this Section, the form and manner of
providing the information and explanations required to be in the notice shall
be prescribed by the Department.
(Source: P.A. 96-122, eff. 1-1-10.)
|
(35 ILCS 200/12-35)
Sec. 12-35. Notice sent to address of mortgage lender. Whenever a notice is
to be mailed as provided in Section 12-30, and the address that appears on the
assessor's records is the address of a mortgage lender, or in any event
whenever the notice is mailed by the township assessor or chief county
assessment officer to a taxpayer at or in care of the address of a mortgage
lender, the mortgage lender, within 15 days of the mortgage lender's receipt of
the notice, shall mail a copy of the notice to each mortgagor of the property
referred to in the notice at the last known address of each mortgagor
as shown on the records of the mortgage lender.
(Source: P.A. 100-201, eff. 8-18-17.)
|
(35 ILCS 200/Art. 12 Div. 4 heading) Division 4.
Revisions and corrections
|
(35 ILCS 200/12-40)
Sec. 12-40.
Notice provisions; equalization by board of review.
The assessment of any class of property or of any township or
multi-township or part thereof, or any portion of the county, shall not
be increased by an equalization factor applied by a board of review until
the board has made one publication of notice in a newspaper of general
circulation published in the county, of such proposed increase and has given an
opportunity to be heard, within 20 days of the publication date, to the owners
of the property affected or any one representing them, and other citizens of
the territory. The assessor or chief county assessment officer shall have like
opportunity to be heard thereon, except where such action is taken in
individual cases upon complaint. The board shall hear any person, upon
request, in opposition to a proposed reduction in the assessment of any person
or territory.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
|
(35 ILCS 200/12-45)
Sec. 12-45. Publication of certificates of error. At the time publication
is made under Section 12-60, the board of review shall also publish a complete
list of the changes made in assessments by the issuance of certificates of
error under Sections 14-20 and 16-75. The published list shall contain for
each change the information enumerated in Section 12-25 and shall show the
amount of the assessment prior to and after the action of the board of review.
Publication shall be made in some newspaper or newspapers of general
circulation published in the county in which the assessment is made, except
that in every township or assessment district in which there is published one
or more newspapers of general circulation, the list of that township shall
be published in one of those newspapers.
This Section applies prior to the effective date of this amendatory Act of the 97th General Assembly, but does not apply for any certificate of error issued on or after the effective date of this amendatory Act. (Source: P.A. 97-146, eff. 7-14-11.)
|
(35 ILCS 200/12-50)
Sec. 12-50. Mailed notice to taxpayer after change by board of review or
board of appeals. In counties with less than 3,000,000 inhabitants, if
final board of review or board of appeals
action regarding any
property, including equalization
under Section 16-60 or Section 16-65, results in an increased or decreased
assessment, the board shall mail a notice to the taxpayer whose property is
affected by such action, at his or her address as it appears on the complaint, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed to the attorney, and in the case of a complaint filed with a board of
review under Section
16-25 or 16-115, the board shall mail a notice to the taxing body filing the complaint. In counties with 3,000,000 or more inhabitants, the board shall provide notice by mail, or by means of electronic record, to the taxpayer whose property is affected by such action, at his or her address or e-mail address as it appears in the assessment records or a complaint filed with the board, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed or e-mailed to the attorney, and, in the case of a complaint filed with a board of review under Section 16-125 or 16-115, the board shall provide notice to the taxing body filing the complaint. A copy shall be
given to the
assessor or chief county assessment officer
if his or her assessment was reversed
or
modified by the board. Written notice shall also be given to any
taxpayer who filed a complaint in writing with the board and whose
assessment was not changed. The notice shall set forth the assessed value
prior to board action; the assessed value after final board action but prior to
any equalization; and the assessed value as
equalized by the board, if the board equalizes.
This
notice shall state that the value as certified to the county clerk by the
board will be the locally assessed value of the
property for that year and each succeeding year, unless revised in a
succeeding year in the manner provided in this Code. The written notice
shall also set forth specifically the facts upon which the board's decision
is based. In counties with less than 3,000,000 inhabitants, the notice shall also contain the
following statement: "You may appeal this
decision to the Property Tax Appeal Board by filing a petition for
review with the Property Tax Appeal Board within 30 days after this
notice is mailed to you or your agent, or is personally served upon you
or your agent".
In counties with 3,000,000 or more inhabitants, the notice shall also contain
the following statement: "You may appeal this decision to the Property Tax
Appeal Board by filing a petition for review with the Property Tax Appeal Board
within 30 days after the date of this notice or within 30 days after the date
that the Board of Review transmits to the county assessor
pursuant to Section 16-125 its final action on the
township in which your property is located, whichever is later". The Board
shall
publish its transmittal date of final action on each
township in at least one newspaper of general circulation in the county.
The changes made by this amendatory Act of the 91st General Assembly apply to
the 1999 assessment year and thereafter.
(Source: P.A. 97-1054, eff. 1-1-13.)
|
(35 ILCS 200/12-55)
Sec. 12-55. Notice requirement if assessment is increased; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, a revision by the county assessor, except where such revision is made on complaint of the owner, shall not increase an assessment without notice to the person to whom the most recent tax bill was mailed and an opportunity to be heard before the assessment is verified. The county assessor shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed as provided in this subsection or is published on the assessor's website. When a notice is mailed by the county assessor to the address of a mortgagee, the mortgagee, within 7 business days after the mortgagee receives the notice, shall forward a copy of the notice to each mortgagor of the property referred to in the notice at the last known address of each mortgagor as shown on the records of the mortgagee. There shall be no liability for the failure of the mortgagee to forward the notice to each mortgagor. The assessor may provide for the filing of complaints and make revisions at times other than those dates published under Section 14-35. When the county assessor has completed the revision and correction and entered the changes and revision in the assessment books, an affidavit shall be attached to the assessment books in the form required by law, signed by the county assessor. (b) In counties with 3,000,000 or more inhabitants, for parcels, other than parcels in the class that includes the majority of the single-family residential parcels under a county ordinance adopted in accordance with Section 4 of Article IX of the Illinois Constitution, located in the assessment district for which the current assessment year is a general assessment year, within 30 days after sending the required notices under this Section, the county assessor shall file with the board of appeals (until the first Monday in December 1998, and the board of review beginning the first Monday in December 1998 and thereafter) a list of the parcels for which the notices under this Section were sent, showing the following information for each such parcel: the parcel index number, the township in which the parcel is located, the class for the current year, the previous year's final total assessed value, the total assessed value proposed by the county assessor, and the name of the person to whom the notice required under this Section was sent. The list shall be available for public inspection at the office of the board during the regular office hours of the board. The list shall be retained by the board for at least 10 years after the date it is initially filed by the county assessor. (c) The provisions of subsection (b) of this Section shall be applicable beginning with the assessment for the 1997 tax year.(Source: P.A. 103-583, eff. 6-1-24.)
|
(35 ILCS 200/12-60)
Sec. 12-60. List of assessment changes; publications. When the board of
review in any county with less than 3,000,000 inhabitants decides to reverse or
modify the action of the chief county assessment officer, or to change the list
as completed, or the assessment or description of any property, the changes
shall be entered upon the assessment books.
On or before the annual date for adjournment as fixed by Section 16-35, the
board of review shall make a full and complete list, by township if the county
is so organized, of all changes in assessments made by the board of review
prior to the adjournment date. The list shall contain the information
enumerated in Section 12-25 and shall show the amount of the assessment as it
appeared prior to and after being acted upon by the board of review. The board
of review need not show on the list changes which only correct the description
of the assessed property, the ownership of the property, or the name of the
person in whose name the property is assessed. Changes by the board that raise
or lower, on a percentage basis, the total assessed value of property in any
assessment district or the value of a particular class of property, need not be
shown on the list. However, the list shall contain a general statement
indicating that a change has been made and shall state the percentage of
increase or decrease.
The board of review shall deliver a copy of the list to the county clerk who
shall file it in his or her office, and a copy to the chief county assessment
officer. The lists shall be public records and open to inspection of all
persons, and shall be preserved or destroyed in the manner described in Section
16-90.
(Source: P.A. 97-146, eff. 7-14-11.)
|
(35 ILCS 200/12-65)
Sec. 12-65. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 97-146, eff. 1-1-12.)
|
(35 ILCS 200/Art. 13 heading) Article 13.
Reassessment Procedures
|
(35 ILCS 200/13-5)
Sec. 13-5.
Reassessment in disaster areas.
In every county which has been
declared a major disaster area by the President of the United States or the
Governor of the State of Illinois, the chief county assessment officer, board
of review or board of appeals shall, upon application by the property owner,
make a reassessment of any taxable property in the county which was
substantially damaged by the disaster. The Department shall advise with the
chief county assessment officers, boards of review or boards of appeals of the
several counties involved in connection with such reassessment.
In the reassessment, the value of the property shall be determined as of the
date of the declaration of the county as a major disaster area. If the value of
any property on that date is, by reason of the disaster, less than the prior
assessment, the assessment for that year shall be arrived at by dividing by 365
the sum of the 2 products obtained (a) by multiplying the prior assessment by
the number of days from January 1 of that year to the date of the declaration
and (b) by multiplying the value of the property as of the date of the
declaration by the number of days from the date of the declaration to December
31 of that year.
If the reassessment and computations occur prior to the adjournment of the
current board of review or board of appeals, the assessment of the property
shall be reduced accordingly. If the board of review or board of appeals has
adjourned at the time of the declaration, the Department shall convene the
board of review or board of appeals to make the reassessment of property
applied for after that adjournment.
(Source: P.A. 83-121; 88-455.)
|
(35 ILCS 200/13-10)
Sec. 13-10.
Reassessment order by Department.
Whenever it appears to the
Department that the property in any county, or in any assessment district, has
not been assessed in substantial compliance with law, the Department may, in
its discretion, in any year, either before or after the original assessment is
completed by the local assessment officers, order a reassessment by the local
assessing officers for that year of all or any class of the taxable property in
the county or assessment district. The reassessment shall be substituted for
the original assessment. The order directing a reassessment shall be filed in
the office of the county treasurer of the county in which the reassessment has
been ordered, except in counties having an elective board of review or board of
appeals in which case the order shall be filed with that board.
If any general assessment is not published in any year for which the
assessment was made, or if that publication was not made in time to permit the
examination thereof by the Department in that year, the Department may in any
of the 3 years intervening between the years for which general assessments are
made, order reassessment of the last general assessment of all or any class of
property in the county or assessment district, and the reassessment shall be
substituted for the original general assessment for the intervening year and
thereafter until the next general assessment is made.
No substitute assessment shall invalidate any prior assessment as to taxes
extended thereon.
The Department may order the board of review of any county not having an
elected county assessor and an elective board of review to convene in
extraordinary session for the purpose of further revising, correcting and
equalizing the assessment of property within that county.
When a reassessment has been ordered under this Section, the individual
assessments made under such order shall be reviewed, revised and corrected by
townships or taxing districts by the assessors making the reassessment.
The assessors making the reassessment shall give notice of the order under
which it is made showing the class of property affected by the reassessment,
each township or taxing district to be reviewed, revised and corrected and the
time and place for the revision and correction, by publishing the notice in one
or more newspapers, published and having a general circulation in the county,
at least 5 days before the time set for the revision in each township or taxing
district.
(Source: P.A. 86-1481; 88-455.)
|
(35 ILCS 200/13-15)
Sec. 13-15.
Manner of reassessment.
Reassessments shall be made in the same
manner and subject to the same laws and rules as an original assessment and
shall be subject to review and correction by the board of review or board of
appeals as in the case of an original assessment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
|
(35 ILCS 200/13-20)
Sec. 13-20.
Review and equalization of reassessments.
The board of review or
board of appeals of the county in which a reassessment is made shall review,
correct, and equalize the reassessment in the same manner and subject to the
same laws and rules as an original assessment. The Department shall fix the
time and place of the meeting of the board to review and correct the
reassessment. At least one week before the meeting, the board shall publish a
notice of the time and place of its meeting, in at least one newspaper of
general circulation published in the county in which the reassessment is made,
except that in every township in which there is published one or more
newspapers of general circulation the notice shall be published in one of
those newspapers in each township. The board shall convene at the time and
place fixed in the order, and shall review, correct, return and certify
the reassessment in like manner, and shall have and exercise all the
powers and authority given to boards of review or boards of appeals, and
shall be subject to all the restrictions, duties and penalties of those
boards. When a reassessment has been ordered, the board, at the time and place
fixed in the notice given as required by this Section, may hear complaints and
review and correct the reassessment by townships or assessment districts, as
the reassessment for such townships or assessment districts is completed and
certified by the chief county assessment officer, without waiting for the
completion of the entire reassessment. Two or more townships or assessment
districts may be notified for a revision and correction at the same time.
(Source: Laws 1951, p. 1181; P.A. 88-455.)
|
(35 ILCS 200/13-25)
Sec. 13-25.
Assessment books.
Each local assessment officer, while engaged
in making a reassessment, shall have custody and possession of the assessment
books containing the original assessment and all property and other statements
and memoranda relating thereto. The person previously having custody shall
deliver the assessment books and other property to the local assessment officer
on demand. He or she shall, in making the reassessment, have all the power and
authority given by law to local assessment officers and shall be subject to all
the restrictions, liabilities and penalties imposed by law upon local
assessment officers.
(Source: Laws 1939, p. 886; P.A. 88-455.)
|
(35 ILCS 200/13-30)
Sec. 13-30.
Reassessment supplies; compensation.
The necessary books,
records and blank forms needed for a reassessment shall be furnished by the
same authorities that furnish books, records and blank forms for an original
assessment. Local assessment officers and the members of the board of appeals,
when convened in extraordinary session to make a reassessment or to review and
correct the reassessment shall receive the same compensation as for like
service in making or reviewing an original assessment. The compensation and
all other expenses in making the reassessment shall be paid by the county on
the certificate of the Department. However, the township, townships or other
assessment district or districts in which the reassessment is accomplished,
shall reimburse the county for all expenses, including amounts expended as
salaries or compensation, which the county has incurred by reason of the
reassessment. The amount to be contributed to the county by each such township
or other assessment district shall be apportioned on the basis of the expense
incurred in reassessing that township or assessment district.
(Source: P.A. 84-582; 88-455.)
|
(35 ILCS 200/13-35)
Sec. 13-35.
Effect of reassessment.
A reassessment, when completed and
revised under this Code, shall be the assessment upon which taxes for that year
shall be levied and extended in the county or assessment district for which the
reassessment was made.
(Source: Laws 1939, p. 886; P.A. 88-455.)
|
(35 ILCS 200/Art. 14 heading) Article 14.
Revisions and Corrections
|
(35 ILCS 200/14-5)
Sec. 14-5.
Incorrect listing; refund.
(a) An assessment shall not be considered as invalid because the assessment
was not correctly listed or because the assessment was not in the name of the
true owner or owners.
(b) If, because of an error by an assessor, a property is assessed in the
name of a person who is not the true owner, and that person pays taxes on the
property, the amounts so paid shall be refunded. A claim for refund shall be
initiated by filing a complaint with the board of review or board of appeals
and the board shall allow the refund if the requirements of this Section are
met. If the refund is ordered, the refund shall be made by the county collector
in the manner provided by Section 20-175. A claim for refund under this Section
must be made within 5 years after the taxes were incorrectly paid. Upon
allowing a refund, the board of review or board of appeals shall list and
assess the property in the name of the correct owner under Section 9-265.
(Source: P.A. 86-180; 88-455.)
|
(35 ILCS 200/14-10)
Sec. 14-10.
Certificate of correction; counties of 3,000,000 or more.
If the county assessor in counties with 3,000,000 or more inhabitants, at any
time prior to the time the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
is required to complete its work
and adjourn under Section 16-150, certifies to the board that there is a
mistake or error (other than a mistake or error of judgment) in the valuation
or assessment of any property, or in the entry of any assessment in the
assessment books, the county assessor
shall set forth the nature
and cause of the mistake or error. The board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall
give the person affected by the assessment notice an opportunity to be heard.
If the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
is satisfied that a mistake or error has
occurred, the majority of the members
shall
endorse it by signing the certificate and shall order the assessor to correct
the mistake or error.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
|
(35 ILCS 200/14-15)
(Text of Section before amendment by P.A. 103-662)
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if, after the
assessment is certified pursuant to Section 16-150, but subject to the
limitations of subsection (c) of this Section,
the county assessor discovers an error or mistake in the assessment, the
assessor shall execute a certificate setting forth the nature and cause of the
error. The certificate when endorsed by the county assessor, or when endorsed
by the county assessor and board of appeals (until the first Monday in December
1998 and the board of review beginning the first Monday in December 1998 and
thereafter) where the certificate is executed for any assessment which was the
subject of a complaint filed in the board of appeals (until the first Monday in
December 1998 and the board of review beginning the first Monday in December
1998 and thereafter) for the tax year for which the certificate is issued,
may, either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify | ||
| ||
"CERTIFICATION
I, .................., county assessor, and we, | ||
| ||
The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1, under Section 10-35, on a parcel that
a subdivision or planned development has acquired by adverse possession, if
during the tax year for which the certificate is executed the subdivision or
planned development used the parcel as common area, as defined in Section
10-35, and if application for the certificate of error is made prior to
December 1, 1997.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(Source: P.A. 95-644, eff. 10-12-07.)
(Text of Section after amendment by P.A. 103-662)
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if
the county assessor discovers an error or mistake in the assessment after the
assessment is certified pursuant to Section 16-150, the
assessor shall execute a certificate setting forth the nature and cause of the
error, unless any time limitation applying to that certificate of error has expired. The certificate
may either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction, provided that the certificate is endorsed by the county assessor or, if the certificate is executed for an assessment that was the
subject of a complaint filed in the board of review for the tax year for which the certificate is issued, endorsed by the county assessor and the board of review.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify | ||
| ||
"CERTIFICATION
I, .................., county assessor, and we, | ||
| ||
The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1 under Section 10-35 if,
during the tax year for which the certificate is executed, the subdivision, association, or
planned development used the parcel as common area, as defined in Section
10-35.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(f) The changes made by this amendatory Act of the 103rd General
Assembly apply to certificates of error issued on or after the effective date of this amendatory Act of the 103rd General Assembly for taxable years 2004 or thereafter. (Source: P.A. 103-662, eff. 1-1-25.)
|
(35 ILCS 200/14-20)
Sec. 14-20. Certificate of error; counties of less than 3,000,000. In any
county with less than 3,000,000 inhabitants, if, at any time before judgment or
order of sale is entered in any proceeding to collect or to enjoin the
collection of taxes based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the assessment (other than
errors of judgment as to the valuation of the property), he or she shall issue
to the person erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error.
In any county with less than 3,000,000 inhabitants, if an owner fails to
file
an application for any homestead exemption provided under Article 15 during the previous assessment year and qualifies
for the exemption, the Chief County Assessment Officer pursuant to this
Section,
or the Board of Review pursuant to Section 16-75, shall issue a
certificate of error setting forth the correct taxable valuation of the
property.
The certificate, when properly
endorsed by the majority of the board of review, showing their concurrence, and
not otherwise, may be used in evidence in any court of competent jurisdiction,
and when so introduced in evidence, shall become a part of the court record and
shall not be removed from the files except on an order of the court.
(Source: P.A. 96-522, eff. 8-14-09.)
|
(35 ILCS 200/14-25)
Sec. 14-25.
Certificate of error; tax exempt property.
If an exemption is
approved by the Department or by a final court decision in proceedings to
review an exemption decision of the Department under the Administrative Review
Law then a certificate of error shall be issued under Section 14-15 or
14-20
if one of the following is met:
(a) If the property became eligible for the exemption at an
earlier time, a
certificate of error shall be issued
for
the period of eligibility, but in no event, except as otherwise provided in
this subsection (a), for more than the 3 assessment years
immediately preceding the assessment year for which the exemption was
approved. A certificate of error
shall be issued for the period of eligibility, but in no
event for more than the 5 assessment years immediately preceding the assessment
year for which the exemption was approved, if the municipality requests the
certificate of error before January 1, 1995.
(b) If the property is subsequently erroneously assessed as non-exempt,
that
error shall be remedied by the issuance of a certificate of error.
(c) If the owner failed to file an application for exemption, or a
certificate
of status under Section 15-10, for an assessment year following the assessment
year for which the exemption was approved and the property remains eligible for
exemption for the following year.
(Source: P.A. 88-455; 88-660, eff. 9-16-94.)
|
(35 ILCS 200/14-30)
Sec. 14-30.
Hearings on revisions or corrections; public records.
In all
counties, all hearings held by the chief county assessment officer in support
of or in opposition to a proposed revision or correction in assessed valuation
shall be open to the public. All files maintained by the chief county
assessment officer relating to the assessed valuation of any property, and all
complaints, supporting documents, and other evidence submitted by the
complainant shall be available for public inspection during regular office
hours of the chief county assessment officer.
If a property owner wishes to support his or her request for a revision
or correction of valuation by facts set forth in income tax returns, he or she
shall submit the entire return to the chief county assessment officer. However,
only the portions of the return relating to the property for which a
revision or correction is requested shall be a public record. If requested
by the chief county assessment officer, the property owner shall execute a
consent in favor of the chief county assessment officer instructing the taxing
body with which the income tax return was filed to furnish a certified copy of
the return so that the accuracy of the copy submitted to the chief county
assessment officer may be verified.
The chief county assessment officer shall promptly furnish to any person
copies of all complaints, supporting documents and other evidence submitted by
a complainant, subject to the foregoing qualification, and all public records
of the chief county assessment officer for a fee of 35 cents per page of legal
size or smaller and $1 for each larger page.
(Source: P.A. 77-1709; 88-455.)
|
(35 ILCS 200/14-35)
Sec. 14-35.
Hearings by county assessor; counties of 3,000,000 or more.
In counties with 3,000,000 or more inhabitants, the county
assessor each year
shall sit for the purpose of revising the assessments.
The time of the sittings
shall be set by the county assessor by
notice as herein provided
after the
assessment books for one or more townships or taxing districts have been
completed. The assessments for one or more townships or taxing districts may be
revised at any sitting which may be adjourned from day to day as necessary. At
least one week before each sitting the county assessor
shall
publish a notice,
in some newspaper of general circulation published in the county, of the time
and place of the sitting, the township or townships, taxing district or taxing
districts for which the assessments will be considered at the sitting, and
the time within which applications for revisions of assessment may be made
by taxpayers. The county assessor
shall, upon completion of the
revision of
assessments for any township or taxing district, deliver the assessment books
for the township or taxing district to the board of appeals
(until the first Monday in December 1998 and the board of review
beginning on
the first Monday in December 1998 and thereafter).
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
|
(35 ILCS 200/14-40)
Sec. 14-40.
Addition of uncollected tax to tax for subsequent year.
If the
tax or assessment on property liable to taxation is prevented from being
collected for any year or years, by a reason other than administrative
error, the amount of the tax or assessment which should
have been paid may be added to the tax on the property for any subsequent year,
in columns designating the year or years.
"Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not include a failure by the county to send a tax
bill
to the taxpayer, the failure by the taxpayer to notify the assessor of a
change in the tax-exempt status of property, or any error concerning the
assessment of the property.
(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
|
(35 ILCS 200/14-41)
Sec. 14-41. Notice and collection of arrearages of property taxes. If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
If a taxpayer owes arrearages of taxes due to an administrative error, the
county
collector shall send the taxpayer, by certified mail, a notice that
the arrearages of taxes are owed by the taxpayer. If the notice is mailed to
the
taxpayer on or before October 1 in any year, then (i) the county collector may send a separate bill for the arrearages of taxes, which may be due no sooner than 30 days after the due date for the next installment of taxes or (ii) the arrearages of taxes may be added to the tax bill for the following year, in which case the taxes are due
in 2 equal installments on June 1 and September 1 in the following year unless
the county has adopted an accelerated method of billing in which case the
arrearages of taxes may be billed separately and shall be due in equal
installments on the dates on which
each installment of taxes is due in the following year. If
the notice is mailed after
October 1 in any year, then the arrearages of taxes are to be added to the tax
bill for the second year after the notice and are due in 2 equal
installments on June 1 and September 1
in the
second year after the notice unless the county has adopted an accelerated
method of billing in which case the arrearages of taxes may be billed
separately and shall be due in equal
installments on the dates on which each installment of taxes is due in the
second
year after the notice. In no event shall the due dates on the arrearages of taxes be in more than one
tax year. The arrearages of taxes added to a tax bill under this Section are
to be listed separately on the tax bill. "Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not
include a failure by the county to send a
tax bill to
the taxpayer, the failure by the taxpayer to notify the assessor of a change
in the tax-exempt status of property, or any error concerning the assessment of
the property.
(Source: P.A. 98-286, eff. 1-1-14.)
|
(35 ILCS 200/14-45)
Sec. 14-45.
Correction of assessment books by county clerk.
Before delivery
of the assessment books to the assessor for use in making the assessment of the
next year, each county clerk shall correct all errors of whatsoever kind which
he or she may discover, and add the name of the owner, if known, when it does
not already appear, and the description of all property which has been omitted
and is liable to taxation.
(Source: Laws 1939, p. 886; P.A. 88-455.)
|
(35 ILCS 200/Tit. 4 heading) TITLE 4.
EXEMPTIONS
|
(35 ILCS 200/Art. 15 heading) Article 15.
Exemptions
|
(35 ILCS 200/15-5)
Sec. 15-5. Creation of exemptions. (a) Any person wishing to claim an
exemption for the first time, other than those entities applying under subsection (b) or persons claiming a homestead exemption under Sections
15-165 through 15-180, shall file an application
with the county board of
review or board of appeals, following the procedures of Section
16-70 or
16-130.
In addition, in counties with a population of 3,000,000 or more, the board of
review shall transmit to the county assessor's office, within 14 days of
receipt, a copy of any application that requests exempt status under Section
15-40.
(b) Notwithstanding any provision to the contrary, all properties owned by the entities listed in this subsection and held for future development are exempt from property taxes. Persons applying for an exemption under this subsection are not required to follow the procedures set forth in Section 16-70 or 16-130. To claim an exemption under this subsection, the entities listed below must submit the following documentation to the county board of review: (i) a recorded deed vesting title in the entity and identifying the legal description and property index number for the exempt property; and (ii) an affidavit of use signed by an authorized signor or agent for the entity attesting that the property is being held for future development. Once the board of review confirms that it has received true and accurate copies of the documentation identified in this subsection, the exemption is granted without further review from the Department. If an exemption is approved, the board of review shall direct the county assessor to correct the assessment to reflect the exemption. The decision of the board of review is a final administrative decision subject to review under the Administrative Review Law. The exemption approval process set forth in this subsection shall apply to property owned by any of the following entities and held for future development: (1) County of Cook d/b/a Cook County Land Bank | ||
| ||
(2) South Suburban Land Bank and Development | ||
| ||
(3) Northern Illinois Land Bank Authority. (Source: P.A. 102-815, eff. 5-13-22.)
|
(35 ILCS 200/15-10)
Sec. 15-10. Exempt property; procedures for certification. (a) All property
granted an exemption by the Department pursuant to the requirements of
Section 15-5 and
described in the Sections following Section 15-30 and preceding Section 16-5,
to the extent therein limited, is exempt from taxation.
In order to maintain that exempt status, the titleholder or the owner of the
beneficial interest of any property
that
is exempt must file with the chief county assessment
officer, on or before January 31 of each year (May 31 in the case of property
exempted by Section 15-170), an affidavit stating whether there has been any
change in the ownership or use of the property, the status of the
owner-resident, the satisfaction by a relevant hospital entity of the condition for an exemption under Section 15-86, or that a veteran with a disability who qualifies under Section 15-165
owned and used the property as of January 1 of that year.
The nature of any
change shall be stated in the affidavit. Failure to file an affidavit shall,
in the discretion of the assessment officer, constitute cause to terminate the
exemption of that property, notwithstanding any other provision of this Code.
Owners of 5 or more such exempt parcels within a county may file a single
annual affidavit in lieu of an affidavit for each parcel. The assessment
officer, upon request, shall furnish an affidavit form to the owners, in which
the owner may state whether there has been any change in the ownership or use
of the property or status of the owner or resident as of January 1 of that
year. The owner of 5 or more exempt parcels shall list all the properties
giving the same information for each parcel as required of owners who file
individual affidavits.
(b) However, titleholders or owners of the beneficial interest in any property
exempted under any of the following provisions are not required to
submit an annual filing under this Section:
(1) Section 15-45 (burial grounds) in counties of | ||
| ||
(2) Section 15-40.
(3) Section 15-50 (United States property).
(c) If there is a change in use or ownership, however, notice must be filed
pursuant to Section 15-20.
(d) An application for homestead exemptions shall be filed as provided in
Section 15-170 (senior citizens homestead exemption), Section 15-172 (low-income senior
citizens assessment freeze homestead exemption), and Sections
15-175 (general homestead exemption), 15-176
(general alternative
homestead exemption), and 15-177 (long-time occupant homestead exemption), respectively.
(e) For purposes of determining satisfaction of the condition for an exemption under Section 15-86: (1) The "year for which exemption is sought" is the | ||
| ||
(2) The "hospital year" is the fiscal year of the | ||
| ||
(3) The affidavit shall be accompanied by an exhibit | ||
| ||
(Source: P.A. 102-895, eff. 5-23-22.)
|
(35 ILCS 200/15-15)
Sec. 15-15.
Obligation to file copies of leases or agreements.
If any
property listed as exempt by the chief county assessment officer is leased,
loaned or otherwise made available for profit, the titleholder or the owner of
the beneficial interest shall file with the assessment officer a copy of all
such leases or agreements and a complete description of the premises, so the
chief county assessment officer can ascertain the exact size and location of
the premises in order to create a tax parcel. Failure to file such leases,
agreements or descriptions shall, in the discretion of the chief county
assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(Source: P.A. 87-895; 87-1189; 88-455.)
|
(35 ILCS 200/15-20)
Sec. 15-20. Notification requirements after change in use or ownership. If
any property listed as exempt by the chief county assessment officer has a
change in use, a change in leasehold estate, or a change in titleholder of
record by purchase, grant, taking or transfer, it is the obligation of the
transferee to notify the chief county assessment officer in writing within 90
days of the change. If mailed, the notice shall be sent by certified mail, return receipt
requested, and shall include the name and address of the taxpayer, the legal
description of the property, the address of the property, and the permanent
index number of the property where such number exists. If
notice is provided in person, it shall be provided on a form prescribed
by the chief county assessment officer, and the chief county assessment
officer shall provide a date stamped copy of the notice. Except as
provided in item (6) of subsection (a) of Section 9-260, item (6) of
Section 16-135, and item (6) of Section 16-140 of this Code, if the failure to give
such notification results in the assessment officer listing the property as
exempt in subsequent years, the property shall be considered omitted property
for purposes of this Code.
(Source: P.A. 96-1553, eff. 3-10-11.)
|
(35 ILCS 200/15-25)
Sec. 15-25. Removal of exemptions. If the Department determines that any
property has been unlawfully exempted from taxation, or is no longer entitled
to exemption, the Department shall, before January 1 of any year, direct the
chief county assessment officer to assess the property and return it to the
assessment rolls for the next assessment year. The Department shall give
notice of its decision to the owner of the property by certified mail. The
decision shall be subject to review and hearing under Section 8-35, upon
application by the owner filed within 60 days after the notice of
decision is
mailed. However, the extension of taxes on the assessment shall not be delayed
by any proceedings under this Section. If the property is determined to be
exempt, any taxes extended upon the assessment shall be abated or, if already
paid, be refunded.
(Source: P.A. 95-331, eff. 8-21-07.)
|
(35 ILCS 200/15-30)
Sec. 15-30.
Payment to taxing districts for services.
Any taxing district
may enter into a mutually acceptable agreement with the owner of any exempt
property whereby the owner agrees to make payments to the taxing district for
the direct and indirect cost of services provided by the district. However, an
agreement is not required to establish tax exempt status for the property,
nor shall a taxing district use the absence of an
agreement to defer or delay zoning changes, site exceptions from zoning, or
other administrative measures to coerce an owner of property exempt from
taxation to enter into an agreement to make voluntary payments in lieu of
property taxes for the direct or indirect costs of services provided by the
taxing district. However, any such zoning change, site exception from zoning,
or other variance or special use granted by a municipality shall be reversed
and returned to its prior status if the property is acquired by a taxable
entity or used for a taxable purpose within 10 years after the change in
zoning, site exception from zoning, or other variance or special use is
granted. No agreement may be of more than 5 years duration, survive a
change of use, or require payments in excess of taxes reasonably calculated to
be due if such an agreement were not in effect and the property were not
granted an exemption. An agreement may be renewed for periods of no more than 5
years.
(Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-234;
88-670, eff. 12-2-94.)
|
(35 ILCS 200/15-35)
Sec. 15-35.
Schools.
All property donated by the United States for school
purposes, and all property of schools, not sold or leased or otherwise used
with a view to profit, is exempt, whether owned by a resident or non-resident
of this State or by a corporation incorporated in any state of the United
States. Also exempt is:
(a) property of schools which is leased to a | ||
| ||
(b) property of schools on which the schools are | ||
| ||
(c) property donated, granted, received or used for | ||
| ||
(d) in counties with more than 200,000 inhabitants | ||
| ||
(e) property owned by a school district. The | ||
| ||
(1) If the property has been conveyed as | ||
| ||
(A) the right of the school district to use, | ||
| ||
(B) the school district no longer has an | ||
| ||
(C) there is no provision for a reverter of | ||
| ||
(2) Pursuant to Sections 15-15 and 15-20 of this | ||
| ||
(3) No provision of this subsection shall be | ||
| ||
(4) The changes made by this amendatory Act of | ||
| ||
(f) in counties with more than 200,000 inhabitants | ||
| ||
(Source: P.A. 91-513, eff. 8-13-99; 91-578, eff.
8-14-99; 92-16, eff. 6-28-01.)
|
(35 ILCS 200/15-37) Sec. 15-37. Educational trade schools. Property that is owned by a non-profit trust fund and used exclusively for the purposes of educating and training individuals for occupational, trade, and technical careers and is certified by the United States Department of Labor as registered with the Office of Apprenticeship is exempt.
(Source: P.A. 102-16, eff. 6-17-21.) |
(35 ILCS 200/15-40) Sec. 15-40. Religious purposes, orphanages, or school and religious purposes. (a) Property used exclusively for: (1) religious purposes, or (2) school and religious purposes, or (3) orphanagesqualifies for exemption as long as it is not used with a view to profit. (b) Property that is owned by (1) churches or (2) religious institutions or (3) religious denominationsand that is used in conjunction therewith as housing facilities provided for ministers (including bishops, district superintendents and similar church officials whose ministerial duties are not limited to a single congregation), their spouses, children and domestic workers, performing the duties of their vocation as ministers at such churches or religious institutions or for such religious denominations, including the convents and monasteries where persons engaged in religious activities reside also qualifies for exemption. A parsonage, convent or monastery or other housing facility shall be considered under this Section to be exclusively used for religious purposes when the persons who perform religious related activities shall, as a condition of their employment or association, reside in the facility. (c) In Cook County, whenever any interest in a property exempt under this Section is transferred, notice of that transfer must be filed with the county clerk. The chief county assessment officer shall prepare and make available a form notice for this purpose. Whenever a notice is filed, the county clerk shall transmit a copy of that recorded notice to the chief county assessment officer within 14 days after receipt.(Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/15-45)
Sec. 15-45.
Cemetery purposes.
All property used exclusively for cemetery
purposes is
exempt. Property used exclusively for cemetery purposes includes cemetery
grounds and improvements such as offices,
maintenance buildings, mausoleums, and other structures in which human or
cremated remains are buried, interred, entombed, or inurned and real property
that is used exclusively in the establishment, operation, administration,
preservation, security, repair, or maintenance of the cemetery.
(Source: P.A. 92-733, eff. 7-25-02.)
|
(35 ILCS 200/15-50)
Sec. 15-50.
United States property.
All property of
the United States is exempt, except such property as the United
States has permitted or may permit to be taxed.
(Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
|
(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 | ||
| ||
(2) the establishment of footpaths, trails and other | ||
| ||
(3) the conservation of the proper use of natural | ||
| ||
(4) the promotion of education in the fields of | ||
| ||
(5) similar public recreational activities conducted | ||
| ||
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 | ||
| ||
(2) the State no longer has an option to purchase or | ||
| ||
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, | ||
| ||
(2) the Authority no longer has an option to purchase | ||
| ||
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.)
|
(35 ILCS 200/15-60)
Sec. 15-60. Taxing district property. All property belonging to any county
or municipality used exclusively for the maintenance of the poor is exempt,
as is all property owned by a taxing district that is being held for future
expansion or development, except if leased by the taxing district to lessees
for use for other than public purposes.
Also exempt are:
(a) all swamp or overflowed lands belonging to any | ||
| ||
(b) all public buildings belonging to any county, | ||
| ||
(c) all property owned by any municipality located | ||
| ||
(c-5) Notwithstanding clause (i) of subsection (c), | ||
| ||
(d) all property owned by any municipality located | ||
| ||
(e) all property owned by a township and operated as | ||
| ||
(f) all property owned by the Executive Board of the | ||
| ||
All property owned by any municipality outside of its corporate limits is
exempt if used exclusively for municipal or public purposes.
For purposes of this Section, "municipality" means a municipality, as
defined in Section 1-1-2 of the Illinois Municipal Code.
(Source: P.A. 101-398, eff. 8-16-19.)
|
(35 ILCS 200/15-65) Sec. 15-65. Charitable purposes. All property of the following is exempt when actually and exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit: (a) Institutions of public charity. (b) Beneficent and charitable organizations | ||
| ||
(c) Old people's homes, facilities for persons with a | ||
| ||
An applicant that has been granted an exemption under | ||
| ||
If a not-for-profit organization leases property that | ||
| ||
(d) Not-for-profit health maintenance organizations | ||
| ||
(e) All free public libraries. (f) Historical societies. Property otherwise qualifying for an exemption under this Section shall not lose its exemption because the legal title is held (i) by an entity that is organized solely to hold that title and that qualifies under paragraph (2) of Section 501(c) of the Internal Revenue Code or its successor, whether or not that entity receives rent from the charitable organization for the repair and maintenance of the property, (ii) by an entity that is organized as a partnership or limited liability company, in which the charitable organization, or an affiliate or subsidiary of the charitable organization, is a general partner of the partnership or managing member of the limited liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under Section 42 of the Internal Revenue Code of 1986, as amended, or (iii) for any assessment year including and subsequent to January 1, 1996 for which an application for exemption has been filed and a decision on which has not become final and nonappealable, by a limited liability company organized under the Limited Liability Company Act provided that (A) the limited liability company's sole member or members, as that term is used in Section 1-5 of the Limited Liability Company Act, are the institutions of public charity that actually and exclusively use the property for charitable and beneficent purposes; and (B) the limited liability company does not lease the property or otherwise use it with a view to profit.(Source: P.A. 103-954, eff. 8-9-24.) |
(35 ILCS 200/15-66)
Sec. 15-66.
Library systems and public library districts.
All property
used exclusively for public purposes belonging to a library system established
under the Illinois Library System Act or belonging to a public library
district established under the Public Library District Act of 1991 is exempt.
(Source: P.A. 91-897, eff. 7-6-00.)
|
(35 ILCS 200/15-70)
Sec. 15-70.
Fire protection purposes.
All property used exclusively for
fire protection purposes and belonging to any city, village, or incorporated
town is exempt.
All property of a corporation or an association which maintains a fire patrol
and salvage corps for the public benefit is exempt if the property is:
(a) used exclusively for providing suitable rooms, | ||
| ||
(b) necessary for the accommodation of a fire patrol | ||
| ||
(c) used to provide a service that is rendered | ||
| ||
If a portion of the property of the corporation or association is used
exclusively for fire protection purposes, the property shall be exempt only to
the extent of the value of that portion, and the remaining portion shall be
subject to taxation.
(Source: P.A. 83-121; 88-455.)
|
(35 ILCS 200/15-75)
Sec. 15-75.
Municipal corporations.
All market houses, public squares and
other public grounds owned by a municipal corporation and used exclusively for
public purposes are exempt.
(Source: Laws 1963, p. 1725; P.A. 88-455.)
|