Bill Text: IL HB1503 | 2019-2020 | 101st General Assembly | Introduced

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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: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-03-29 - Rule 19(a) / Re-referred to Rules Committee [HB1503 Detail]

Download: Illinois-2019-HB1503-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB1503 Introduced , by Rep. Sam Yingling SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-40
Amends the Property Tax Code. Makes a technical change in a Section concerning the tax exemption for property used for religious purposes.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 15-40 as follows:
(35 ILCS 200/15-40)
Sec. 15-40. Religious purposes, orphanages, or school and
and religious purposes.
(a) Property used exclusively for:
(1) religious purposes, or
(2) school and religious purposes, or
(3) orphanages
qualifies 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 denominations
and 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

HB1503 - 2 - LRB101 07482 HLH 52525 b
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 recorder. The chief
county assessment officer shall prepare and make available a
form notice for this purpose. Whenever a notice is filed, the
county recorder shall transmit a copy of that recorded notice
to the chief county assessment officer within 14 days after
receipt.
(Source: P.A. 92-333, eff. 8-10-01.)