Bill Text: IL HB0508 | 2011-2012 | 97th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the tax exemption for property used for religious purposes.
Spectrum: Slight Partisan Bill (Republican 6-3)
Status: (Passed) 2012-01-13 - Public Act . . . . . . . . . 97-0655 [HB0508 Detail]
Download: Illinois-2011-HB0508-Introduced.html
Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the tax exemption for property used for religious purposes.
Spectrum: Slight Partisan Bill (Republican 6-3)
Status: (Passed) 2012-01-13 - Public Act . . . . . . . . . 97-0655 [HB0508 Detail]
Download: Illinois-2011-HB0508-Introduced.html
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
1 | AN ACT concerning revenue.
| |||||||||||||||||||
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 changing | |||||||||||||||||||
5 | Section 15-40 as follows:
| |||||||||||||||||||
6 | (35 ILCS 200/15-40)
| |||||||||||||||||||
7 | Sec. 15-40.
Religious purposes, orphanages, or school and
| |||||||||||||||||||
8 | and religious
purposes. | |||||||||||||||||||
9 | (a) Property used exclusively for:
| |||||||||||||||||||
10 | (1) religious purposes,
or
| |||||||||||||||||||
11 | (2) school and religious purposes, or
| |||||||||||||||||||
12 | (3) orphanages
| |||||||||||||||||||
13 | qualifies for exemption as long as it is not used with a view | |||||||||||||||||||
14 | to profit.
| |||||||||||||||||||
15 | (b) Property that is owned by
| |||||||||||||||||||
16 | (1) churches or
| |||||||||||||||||||
17 | (2) religious institutions
or
| |||||||||||||||||||
18 | (3) religious denominations
| |||||||||||||||||||
19 | and
that is used in conjunction therewith as housing facilities | |||||||||||||||||||
20 | provided
for ministers (including bishops, district | |||||||||||||||||||
21 | superintendents and similar
church officials whose ministerial | |||||||||||||||||||
22 | duties are not limited to a single
congregation), their | |||||||||||||||||||
23 | spouses, children and domestic workers, performing
the duties |
| |||||||
| |||||||
1 | of their vocation as ministers at such churches or religious
| ||||||
2 | institutions or for such religious denominations, including | ||||||
3 | the
convents
and monasteries where persons engaged in religious | ||||||
4 | activities reside also
qualifies for exemption.
| ||||||
5 | A parsonage, convent or monastery or other housing facility | ||||||
6 | shall be
considered under this Section to be exclusively used | ||||||
7 | for religious purposes
when the persons who perform religious | ||||||
8 | related activities shall, as a condition
of their employment or | ||||||
9 | association, reside in the facility.
| ||||||
10 | (c) In Cook County, whenever any interest in a property | ||||||
11 | exempt under this
Section is transferred, notice of that | ||||||
12 | transfer
must be filed with the county recorder. The chief | ||||||
13 | county assessment officer
shall prepare and make available a | ||||||
14 | form notice for this purpose.
Whenever a notice is filed, the | ||||||
15 | county recorder shall transmit a copy of that
recorded notice | ||||||
16 | to the chief county assessment
officer within 14 days after | ||||||
17 | receipt.
| ||||||
18 | (Source: P.A. 92-333, eff. 8-10-01.)
|