Bill Text: IL HB1206 | 2013-2014 | 98th General Assembly | Chaptered
Bill Title: Amends the Property Tax Code. Provides that all property owned by the Executive Board of the Mutual Aid Box Alarm System that is used for the public purpose of disaster preparedness and response is exempt from the taxes imposed by the Code.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-08-09 - Public Act . . . . . . . . . 98-0206 [HB1206 Detail]
Download: Illinois-2013-HB1206-Chaptered.html
| ||||
| Public Act 098-0206 | ||||
| ||||
| ||||
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 15-60 as follows:
| ||||
(35 ILCS 200/15-60)
| ||||
Sec. 15-60. Taxing district property. All property | ||||
belonging to any county
or municipality used exclusively for | ||||
the maintenance of the poor is exempt,
as is all property owned | ||||
by a taxing district that is being held for future
expansion or | ||||
development, except if leased by the taxing district to lessees
| ||||
for use for other than public purposes.
| ||||
Also exempt are:
| ||||
(a) all swamp or overflowed lands belonging to any | ||||
county;
| ||||
(b) all public buildings belonging to any county, | ||||
township, or
municipality, with the ground on which the | ||||
buildings are erected;
| ||||
(c) all property owned by any municipality located | ||||
within its
incorporated limits. Any such property leased by | ||||
a municipality shall
remain exempt, and the leasehold | ||||
interest of the lessee shall be assessed under
Section | ||||
9-195 of this Act, (i) for a lease entered into on or after | ||||
January 1,
1994, unless the lease expressly provides that | ||
this exemption shall not apply;
(ii) for a lease entered | ||
into on or after the effective date of Public Act
87-1280 | ||
and before January 1, 1994, unless the lease expressly | ||
provides that
this exemption shall not apply or unless | ||
evidence other than the lease itself
substantiates the | ||
intent of the parties to the lease that this exemption | ||
shall
not apply; and (iii) for a lease entered into before | ||
the effective date of
Public Act 87-1280, if the terms of | ||
the lease do not bind the lessee to pay the
taxes on the | ||
leased property or if, notwithstanding the terms of the | ||
lease, the
municipality has filed or hereafter files a | ||
timely exemption petition or
complaint with respect to | ||
property consisting of or including the leased
property for | ||
an assessment year which includes part or all of the first | ||
12
months of the lease period. The foregoing clause (iii) | ||
added by Public Act
87-1280 shall not operate to exempt | ||
property for any assessment year as to
which no timely | ||
exemption petition or complaint has been filed by the
| ||
municipality or as to which an administrative or court | ||
decision denying
exemption has become final and | ||
nonappealable. For each assessment year or
portion thereof | ||
that property is made exempt by operation of the foregoing
| ||
clause (iii), whether such year or portion is before or | ||
after the effective
date of Public Act 87-1280, the | ||
leasehold interest of the lessee shall, if
necessary, be | ||
considered omitted property for purposes of this Act;
| ||
(c-5) Notwithstanding clause (i) of subsection (c), | ||
all property owned by
a municipality with a population of | ||
over 500,000 that is used for toll road or
toll bridge | ||
purposes and that is leased for those purposes to another | ||
entity
whose property is not exempt shall remain exempt, | ||
and any leasehold interest in
the property shall not be | ||
subject to taxation under Section 9-195 of this Act;
| ||
(d) all property owned by any municipality located | ||
outside its
incorporated limits but within the same county | ||
when used as a tuberculosis
sanitarium, farm colony in | ||
connection with a house of correction, or nursery,
garden, | ||
or farm, or for the growing of shrubs, trees, flowers, | ||
vegetables, and
plants for use in beautifying, | ||
maintaining, and operating playgrounds, parks,
parkways, | ||
public grounds, buildings, and institutions owned or | ||
controlled
by the municipality; and
| ||
(e) all property owned by a township and operated as | ||
senior citizen
housing under Sections 35-50 through | ||
35-50.6 of the Township Code; and . | ||
(f) all property owned by the Executive Board of the | ||
Mutual Aid Box Alarm System (MABAS), a unit of | ||
intergovernmental cooperation, that is used for the public | ||
purpose of disaster preparedness and response for units of | ||
local government and the State of Illinois pursuant to | ||
Section 10 of Article VII of the Illinois Constitution and | ||
the Intergovernmental Cooperation Act.
| ||
All property owned by any municipality outside of its | ||
corporate limits is
exempt if used exclusively for municipal or | ||
public purposes.
| ||
For purposes of this Section, "municipality" means a | ||
municipality, as
defined in Section 1-1-2 of the Illinois | ||
Municipal Code.
| ||
(Source: P.A. 92-844, eff. 8-23-02; 92-846, eff. 8-23-02.)
| ||
