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91_HB3169ham001
LRB9111370SMdvam02
1 AMENDMENT TO HOUSE BILL 3169
2 AMENDMENT NO. . Amend House Bill 3169 by replacing
3 the title with the following:
4 "AN ACT to concerning fraternal organizations."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 5. The Property Tax Code is amended by adding a
8 Division 13 heading to Article 10 and by adding Section
9 10-350 as follows:
10 (35 ILCS 200/Art. 10, Div 13 heading new)
11 DIVISION 13. FRATERNAL ORGANIZATION PROPERTY
12 (35 ILCS 200/10-350 new)
13 Sec. 10-350. Fraternal organization assessment freeze.
14 (a) For the taxable year 2001 and thereafter, the
15 assessed value of real property owned and used by a fraternal
16 organization chartered by the State of Illinois prior to
17 1900, or its subordinate organization or entity, (i) that
18 prohibits gambling and the use of alcohol on the property,
19 (ii) that is an exempt entity under Section 501(c)(10) of the
20 Internal Revenue Code, and (iii) whose members provide,
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1 directly or indirectly, financial support for charitable
2 works, which may include medical care, drug rehabilitation,
3 or education, shall be established by the chief county
4 assessment officer as follows:
5 (1) if the property meets the qualifications set
6 forth in this Section on January 1, 2001 and on January 1
7 of each subsequent assessment year, for assessment year
8 2001 and each subsequent assessment year, the final
9 assessed value of the property shall be 15% of the final
10 assessed value of the property for the assessment year
11 2000; or
12 (2) if the property first meets the qualifications
13 set forth in this Section on January 1 of any assessment
14 year after assessment year 2001 and on January 1 of each
15 subsequent assessment year, for that first assessment
16 year and each subsequent assessment year, the final
17 assessed value shall be 15% of the final assessed value
18 of the property for the assessment year in which the
19 property first meets the qualifications set forth in this
20 Section.
21 If, in any year, additions or improvements are made to
22 property subject to assessment under this Section and the
23 additions or improvements would increase the assessed value
24 of the property, then 15% of the final assessed value of the
25 additions or improvements shall be added to the final
26 assessed value of the property for the year in which the
27 additions or improvements are completed and for all
28 subsequent years that the property is eligible for assessment
29 under this Section.
30 (b) For purposes of this Section, "final assessed value"
31 means the assessed value after final board of review action.
32 (c) Fraternal organizations whose property is assessed
33 under this Section must annually submit an application to the
34 chief county assessment officer on or before (i) January 31
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1 of the assessment year in counties with a population of
2 3,000,000 or more and (ii) December 31 of the assessment year
3 in all other counties. The initial application must contain
4 the information required by the Department or Revenue, which
5 shall prepare the form, including:
6 (1) a copy of the organization's charter from the
7 State of Illinois, if applicable;
8 (2) the location or legal description of the
9 property on which is located the principal building for
10 the organization, including the PIN number, if available;
11 (3) a written instrument evidencing that the
12 organization is the record owner or has a legal or
13 equitable interest in the property;
14 (4) an affidavit that the organization is liable
15 for paying the real property taxes on the property; and
16 (5) the signature of the organization's chief
17 presiding officer.
18 Subsequent applications shall include any changes in the
19 initial application and shall affirm the ownership, use, and
20 liability for taxes for the year in which it is submitted.
21 All applications shall be notarized.
22 (d) This Section does not apply to parcels exempt from
23 property taxes under this Code.
24 Section 10. The State Mandates Act is amended by adding
25 Section 8.24 as follows:
26 (30 ILCS 805/8.24 new)
27 Sec. 8.24. Exempt mandate. Notwithstanding Sections 6
28 and 8 of this Act, no reimbursement by the State is required
29 for the implementation of any mandate created by this
30 amendatory Act of the 91st General Assembly.
31 Section 99. Effective Date. This Act takes effect on
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1 January 1, 2001.".