State of Illinois
91st General Assembly

   [ Search ]   [ Legislation ]
[ Home ]   [ Back ]   [ Bottom ]

[ Introduced ][ Engrossed ][ Governor's Message ]
[ House Amendment 001 ]


HB3169 Enrolled                                LRB9111370SMdv

 1        AN ACT concerning fraternal organizations.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by adding  a
 5    Division  13  heading  to  Article  10  and by adding Section
 6    10-350 as follows:

 7        (35 ILCS 200/Art. 10, Div 13 heading new)

 9        (35 ILCS 200/10-350 new)
10        Sec. 10-350.  Fraternal organization assessment freeze.
11        (a)  For  the  taxable  year  2001  and  thereafter,  the
12    assessed value of real property owned and used by a fraternal
13    organization chartered by the  State  of  Illinois  prior  to
14    1900,  or  its  subordinate  organization or entity, (i) that
15    prohibits gambling and the use of alcohol  on  the  property,
16    (ii) that is an exempt entity under Section 501(c)(10) of the
17    Internal  Revenue  Code,  and  (iii)  whose  members provide,
18    directly or  indirectly,  financial  support  for  charitable
19    works,  which  may include medical care, drug rehabilitation,
20    or education,  shall  be  established  by  the  chief  county
21    assessment officer as follows:
22             (1)  if  the  property  meets the qualifications set
23        forth in this Section on January 1, 2001 and on January 1
24        of each subsequent assessment year, for  assessment  year
25        2001  and  each  subsequent  assessment  year,  the final
26        assessed value of the property shall be 15% of the  final
27        assessed  value  of  the property for the assessment year
28        2000; or
29             (2)  if the property first meets the  qualifications
30        set  forth in this Section on January 1 of any assessment
HB3169 Enrolled             -2-                LRB9111370SMdv
 1        year after assessment year 2001 and on January 1 of  each
 2        subsequent  assessment  year,  for  that first assessment
 3        year and  each  subsequent  assessment  year,  the  final
 4        assessed  value  shall be 15% of the final assessed value
 5        of the property for the  assessment  year  in  which  the
 6        property first meets the qualifications set forth in this
 7        Section.
 8        If,  in  any  year, additions or improvements are made to
 9    property subject to assessment under  this  Section  and  the
10    additions  or  improvements would increase the assessed value
11    of the property, then 15% of the final assessed value of  the
12    additions  or  improvements  shall  be  added  to  the  final
13    assessed  value  of  the  property  for the year in which the
14    additions  or  improvements  are  completed   and   for   all
15    subsequent years that the property is eligible for assessment
16    under this Section.
17        (b)  For purposes of this Section, "final assessed value"
18    means the assessed value after final board of review action.
19        (c)  Fraternal  organizations  whose property is assessed
20    under this Section must annually submit an application to the
21    chief county assessment officer on or before (i)  January  31
22    of  the  assessment  year  in  counties  with a population of
23    3,000,000 or more and (ii) December 31 of the assessment year
24    in all other counties.  The initial application must  contain
25    the  information required by the Department of Revenue, which
26    shall prepare the form, including:
27             (1)  a copy of the organization's charter  from  the
28        State of Illinois, if applicable;
29             (2)  the   location  or  legal  description  of  the
30        property on which is located the principal  building  for
31        the organization, including the PIN number, if available;
32             (3)  a   written   instrument  evidencing  that  the
33        organization is the  record  owner  or  has  a  legal  or
34        equitable interest in the property;
HB3169 Enrolled             -3-                LRB9111370SMdv
 1             (4)  an  affidavit  that  the organization is liable
 2        for paying the real property taxes on the property; and
 3             (5)  the  signature  of  the  organization's   chief
 4        presiding officer.
 5        Subsequent  applications shall include any changes in the
 6    initial application and shall affirm the ownership, use,  and
 7    liability  for  taxes  for the year in which it is submitted.
 8    All applications shall be notarized.
 9        (d)  This Section does not apply to parcels  exempt  from
10    property taxes under this Code.

11        Section  10.  The State Mandates Act is amended by adding
12    Section 8.24 as follows:

13        (30 ILCS 805/8.24 new)
14        Sec. 8.24.  Exempt mandate.  Notwithstanding  Sections  6
15    and  8 of this Act, no reimbursement by the State is required
16    for  the  implementation  of  any  mandate  created  by  this
17    amendatory Act of the 91st General Assembly.

18        Section 99.  Effective Date.  This Act  takes  effect  on
19    January 1, 2001.

[ Top ]