Bill Text: IL HB5207 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Deletes the requirement that certain fraternal organizations that receive an assessment freeze must submit an annual application. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-03-15 - Rule 19(a) / Re-referred to Rules Committee [HB5207 Detail]

Download: Illinois-2009-HB5207-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB5207 Introduced 2/3/2010, by Rep. Dan Brady SYNOPSIS AS INTRODUCED:
35 ILCS 200/10-300
35 ILCS 200/10-350
35 ILCS 200/10-355
35 ILCS 200/10-360
Amends the Property Tax Code. Deletes the requirement that certain fraternal organizations that receive an assessment freeze must submit an annual application. Effective immediately.
LRB096 16266 HLH 31523 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
HB5207 LRB096 16266 HLH 31523 b
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
Sections 10-300, 10-350, 10-355, and 10-360 as follows:
(35 ILCS 200/10-300)
Sec. 10-300. Veterans organization assessment freeze.
(a) For the taxable year 2000 and thereafter, the assessed
value of real property owned and used by a veterans
organization chartered under federal law, on which is located
the principal building for the post, camp, or chapter, and, for
taxable years 2004 and thereafter, the assessed value of real
property owned by such an organization and used by the
organization's members and guests for parking at the principal
building for the post, camp, or chapter, must be frozen by the
chief county assessment officer at (i) 15% of the 1999 assessed
value of the property for property that qualifies for the
assessment freeze in taxable year 2000 or (ii) 15% of the
assessed value of the property for the taxable year that the
property first qualifies for the assessment freeze after
taxable year 2000. If, in any year, improvements or additions
are made to the property that would increase the assessed value
of the property were it not for this Section, then 15% of the

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assessed value of such improvements shall be added to the
assessment of the property for that year and all subsequent
years the property is eligible for the freeze.
(b) The veterans organization must annually submit an
application to the chief county assessment officer on or before
(i) January 31 of the assessment year in counties with a
population of 3,000,000 or more and (ii) December 31 of the
assessment year in all other counties. The initial application
must contain the information required by the Department of
Revenue, including (i) a copy of the organization's
congressional charter, (ii) the location or description of the
property on which is located the principal building for the
post, camp, or chapter, (iii) a written instrument evidencing
that the organization is the record owner or has a legal or
equitable interest in the property, (iv) an affidavit that the
organization is liable for paying the real property taxes on
the property, and (v) the signature of the organization's chief
presiding officer. Subsequent applications shall include any
changes in the initial application and shall be signed by the
organization's chief presiding officer. All applications shall
be notarized.
(c) This Section shall not apply to parcels exempt under
Section 15-145.
(Source: P.A. 92-16, eff. 6-28-01; 93-753, eff. 7-16-04.)
(35 ILCS 200/10-350)

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Sec. 10-350. Fraternal organization assessment freeze.
(a) For the taxable year 2001 and thereafter, the assessed
value of real property owned and used by a fraternal
organization chartered by the State of Illinois prior to 1900,
or its subordinate organization or entity, (i) that prohibits
gambling and the use of alcohol on the property, (ii) that is
an exempt entity under Section 501(c)(10) of the Internal
Revenue Code, and (iii) whose members provide, directly or
indirectly, financial support for charitable works, which may
include medical care, drug rehabilitation, or education, shall
be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set forth
in this Section on January 1, 2001 and on January 1 of each
subsequent assessment year, for assessment year 2001 and
each subsequent assessment year, the final assessed value
of the property shall be 15% of the final assessed value of
the property for the assessment year 2000; or
(2) if the property first meets the qualifications set
forth in this Section on January 1 of any assessment year
after assessment year 2001 and on January 1 of each
subsequent assessment year, for that first assessment year
and each subsequent assessment year, the final assessed
value shall be 15% of the final assessed value of the
property for the assessment year in which the property
first meets the qualifications set forth in this Section.

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If, in any year, additions or improvements are made to
property subject to assessment under this Section and the
additions or improvements would increase the assessed value of
the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed
value of the property for the year in which the additions or
improvements are completed and for all subsequent years that
the property is eligible for assessment under this Section.
(b) For purposes of this Section, "final assessed value"
means the assessed value after final board of review action.
(c) Fraternal organizations whose property is assessed
under this Section must annually submit an application to the
chief county assessment officer on or before (i) January 31 of
the assessment year in counties with a population of 3,000,000
or more and (ii) December 31 of the assessment year in all
other counties. The initial application must contain the
information required by the Department of Revenue, which shall
prepare the form, including:
(1) a copy of the organization's charter from the State
of Illinois, if applicable;
(2) the location or legal description of the property
on which is located the principal building for the
organization, including the PIN number, if available;
(3) a written instrument evidencing that the
organization is the record owner or has a legal or
equitable interest in the property;

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(4) an affidavit that the organization is liable for
paying the real property taxes on the property; and
(5) the signature of the organization's chief
presiding officer.
Subsequent applications shall include any changes in the
initial application and shall affirm the ownership, use, and
liability for taxes for the year in which it is submitted. All
applications shall be notarized.
(d) This Section does not apply to parcels exempt from
property taxes under this Code.
(Source: P.A. 91-834, eff. 1-1-01.)
(35 ILCS 200/10-355)
Sec. 10-355. Fraternal organization assessment freeze.
(a) For the taxable year 2002 and thereafter, the assessed
value of real property owned and used by a fraternal
organization that on December 31, 1926 had its national
headquarters in Illinois or that was chartered in Illinois in
February 1898, or its subordinate organization or entity, that
is exempt under Section 501(c)(8) of the Internal Revenue Code
and whose members provide, directly or indirectly, financial
support for charitable works, which may include medical care,
drug rehabilitation, or education, shall be established by the
chief county assessment officer as follows:
(1) if the property meets the qualifications set forth
in this Section on January 1, 2002 and on January 1 of each

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subsequent assessment year, for assessment year 2002 and
each subsequent assessment year, the final assessed value
of the property shall be 15% of the final assessed value of
the property for the assessment year 2001; or
(2) if the property first meets the qualifications set
forth in this Section on January 1 of any assessment year
after assessment year 2002 and on January 1 of each
subsequent assessment year, for that first assessment year
and each subsequent assessment year, the final assessed
value shall be 15% of the final assessed value of the
property for the assessment year in which the property
first meets the qualifications set forth in this Section.
If, in any year, additions or improvements are made to
property subject to assessment under this Section and the
additions or improvements would increase the assessed value of
the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed
value of the property for the year in which the additions or
improvements are completed and for all subsequent years that
the property is eligible for assessment under this Section.
(b) For purposes of this Section, "final assessed value"
means the assessed value after final board of review action.
(c) Fraternal organizations whose property is assessed
under this Section must annually submit an application to the
chief county assessment officer on or before (i) January 31 of
the assessment year in counties with a population of 3,000,000

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or more and (ii) December 31 of the assessment year in all
other counties. The initial application must contain the
information required by the Department of Revenue, which shall
prepare the form, including:
(1) a copy of the organization's charter from the State
of Illinois, if applicable;
(2) the location or legal description of the property
on which is located the principal building for the
organization, including the PIN number, if available;
(3) a written instrument evidencing that the
organization is the record owner or has a legal or
equitable interest in the property;
(4) an affidavit that the organization is liable for
paying the real property taxes on the property; and
(5) the signature of the organization's chief
presiding officer.
Subsequent applications shall include any changes in the
initial application and shall affirm the ownership, use, and
liability for taxes for the year in which it is submitted. All
applications shall be notarized.
(d) This Section does not apply to parcels exempt from
property taxes under this Code.
(Source: P.A. 92-388, eff. 1-1-02; 92-859, eff. 1-3-03.)
(35 ILCS 200/10-360)
Sec. 10-360. Fraternal organization assessment freeze.

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(a) For the taxable year 2003 and thereafter, the assessed
value of real property owned and used by a fraternal
organization or its affiliated Illinois not for profit
corporation chartered prior to 1920 that is an exempt entity
under Section 501(c)(2), 501(c)(8) or 501(c)(10) of the
Internal Revenue Code and whose members provide, directly or
indirectly, financial support for charitable works, which may
include medical care, drug rehabilitation, or education, shall
be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set forth
in this Section on January 1, 2003 and on January 1 of each
subsequent assessment year, for assessment year 2003 and
each subsequent assessment year, the final assessed value
of the property shall be 15% of the final assessed value of
the property for the assessment year 2002; or
(2) if the property first meets the qualifications set
forth in this Section on January 1 of any assessment year
after assessment year 2003 and on January 1 of each
subsequent assessment year, for that first assessment year
and each subsequent assessment year, the final assessed
value shall be 15% of the final assessed value of the
property for the assessment year in which the property
first meets the qualifications set forth in this Section.
If, in any year, additions or improvements are made to
property subject to assessment under this Section and the

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additions or improvements would increase the assessed value of
the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed
value of the property for the year in which the additions or
improvements are completed and for all subsequent years that
the property is eligible for assessment under this Section.
(b) For purposes of this Section, "final assessed value"
means the assessed value after final board of review action.
(c) Fraternal organizations or their affiliated not for
profit corporations whose property is assessed under this
Section must annually submit an application to the chief county
assessment officer on or before (i) January 31 of the
assessment year in counties with a population of 3,000,000 or
more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information
required by the Department of Revenue, which shall prepare the
form, including:
(1) the location or legal description of the property
on which is located the principal building for the
organization, including the PIN number, if available;
(2) a written instrument evidencing that the
organization or not for profit corporation is the record
owner or has a legal or equitable interest in the property;
(3) an affidavit that the organization or not for
profit corporation is liable for paying the real property
taxes on the property; and

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(4) the signature of the organization's or not for
profit corporation's chief presiding officer.
Subsequent applications shall include any changes in the
initial application and shall affirm the ownership, use, and
liability for taxes for the year in which it is submitted. All
applications shall be notarized.
(d) This Section does not apply to parcels exempt from
property taxes under this Code.
(Source: P.A. 92-859, eff. 1-3-03.)
Section 99. Effective date. This Act takes effect upon
becoming law.