Bill Text: IL HB2992 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, if a taxing district fails to timely file an affidavit that is required to be filed with respect to exempt property, then, prior to terminating the exemption, the chief county assessment officer shall notify the taxing district by first-class mail that the chief county assessment officer has not received the affidavit.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB2992 Detail]

Download: Illinois-2023-HB2992-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2992 Introduced , by Rep. Dan Swanson SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-10
Amends the Property Tax Code. Provides that, if a taxing district fails to timely file an affidavit that is required to be filed with respect to exempt property, then, prior to terminating the exemption, the chief county assessment officer shall notify the taxing district by first-class mail that the chief county assessment officer has not received the affidavit.
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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 15-10 as follows:
(35 ILCS 200/15-10)
Sec. 15-10. Exempt property; procedures for certification.
(a) All property granted an exemption by the Department
pursuant to the requirements of Section 15-5 and described in
the Sections following Section 15-30 and preceding Section
16-5, to the extent therein limited, is exempt from taxation.
In order to maintain that exempt status, the titleholder or
the owner of the beneficial interest of any property that is
exempt must file with the chief county assessment officer, on
or before January 31 of each year (May 31 in the case of
property exempted by Section 15-170), an affidavit stating
whether there has been any change in the ownership or use of
the property, the status of the owner-resident, the
satisfaction by a relevant hospital entity of the condition
for an exemption under Section 15-86, or that a veteran with a
disability who qualifies under Section 15-165 owned and used
the property as of January 1 of that year. The nature of any
change shall be stated in the affidavit. Failure to file an

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affidavit shall, in the discretion of the assessment officer,
constitute cause to terminate the exemption of that property,
notwithstanding any other provision of this Code. Owners of 5
or more such exempt parcels within a county may file a single
annual affidavit in lieu of an affidavit for each parcel. The
assessment officer, upon request, shall furnish an affidavit
form to the owners, in which the owner may state whether there
has been any change in the ownership or use of the property or
status of the owner or resident as of January 1 of that year.
The owner of 5 or more exempt parcels shall list all the
properties giving the same information for each parcel as
required of owners who file individual affidavits. If a taxing
district fails to file an affidavit by the date specified in
this Section, then, prior to terminating the exemption of the
property, the chief county assessment officer shall notify the
taxing district by first-class mail that the chief county
assessment officer has not received the affidavit.
(b) However, titleholders or owners of the beneficial
interest in any property exempted under any of the following
provisions are not required to submit an annual filing under
this Section:
(1) Section 15-45 (burial grounds) in counties of less
than 3,000,000 inhabitants and owned by a not-for-profit
organization.
(2) Section 15-40.
(3) Section 15-50 (United States property).

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(c) If there is a change in use or ownership, however,
notice must be filed pursuant to Section 15-20.
(d) An application for homestead exemptions shall be filed
as provided in Section 15-170 (senior citizens homestead
exemption), Section 15-172 (low-income senior citizens
assessment freeze homestead exemption), and Sections 15-175
(general homestead exemption), 15-176 (general alternative
homestead exemption), and 15-177 (long-time occupant homestead
exemption), respectively.
(e) For purposes of determining satisfaction of the
condition for an exemption under Section 15-86:
(1) The "year for which exemption is sought" is the
year prior to the year in which the affidavit is due.
(2) The "hospital year" is the fiscal year of the
relevant hospital entity, or the fiscal year of one of the
hospitals in the hospital system if the relevant hospital
entity is a hospital system with members with different
fiscal years, that ends in the year prior to the year in
which the affidavit is due. However, if that fiscal year
ends 3 months or less before the date on which the
affidavit is due, the relevant hospital entity shall file
an interim affidavit based on the currently available
information, and shall file a supplemental affidavit
within 90 days of date on which the application was due, if
the information in the relevant hospital entity's audited
financial statements changes the interim affidavit's

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statement concerning the entity's compliance with the
calculation required by Section 15-86.
(3) The affidavit shall be accompanied by an exhibit
prepared by the relevant hospital entity showing (A) the
value of the relevant hospital entity's services and
activities, if any, under items (1) through (7) of
subsection (e) of Section 15-86, stated separately for
each item, and (B) the value relating to the relevant
hospital entity's estimated property tax liability under
paragraphs (A), (B), and (C) of item (1) of subsection (g)
of Section 15-86; under paragraphs (A), (B), and (C) of
item (2) of subsection (g) of Section 15-86; and under
item (3) of subsection (g) of Section 15-86.
(Source: P.A. 102-895, eff. 5-23-22.)