Bill Text: IL HB4914 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that school-approved nonprofit dormitory or residence halls occupied in whole or in part by students who belong to fraternities, sororities, or other campus organizations are exempt. Effective immediately.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB4914 Detail]

Download: Illinois-2017-HB4914-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB4914 Introduced , by Rep. Robert W. Pritchard SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-35
Amends the Property Tax Code. Provides that school-approved nonprofit dormitory or residence halls occupied in whole or in part by students who belong to fraternities, sororities, or other campus organizations are exempt. Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
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 15-35 as follows:
(35 ILCS 200/15-35)
Sec. 15-35. Schools. All property donated by the United
States for school purposes, and all property of schools, not
sold or leased or otherwise used with a view to profit, is
exempt, whether owned by a resident or non-resident of this
State or by a corporation incorporated in any state of the
United States. Also exempt is:
(a) property of schools which is leased to a
municipality to be used for municipal purposes on a
not-for-profit basis;
(b) property of schools on which the schools are
located and any other property of schools used by the
schools exclusively for school purposes, including, but
not limited to, student residence halls, dormitories and
other housing facilities for students and their spouses and
children, staff housing facilities, and school-owned and
operated dormitory or residence halls occupied in whole or
in part by students who belong to fraternities, sororities,

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or other campus organizations, and school-approved
nonprofit dormitory or residence halls occupied in whole or
in part by students who belong to fraternities, sororities,
or other campus organizations;
(c) property donated, granted, received or used for
public school, college, theological seminary, university,
or other educational purposes, whether held in trust or
absolutely;
(d) in counties with more than 200,000 inhabitants
which classify property, property (including interests in
land and other facilities) on or adjacent to (even if
separated by a public street, alley, sidewalk, parkway or
other public way) the grounds of a school, if that property
is used by an academic, research or professional society,
institute, association or organization which serves the
advancement of learning in a field or fields of study
taught by the school and which property is not used with a
view to profit;
(e) property owned by a school district. The exemption
under this subsection is not affected by any transaction in
which, for the purpose of obtaining financing, the school
district, directly or indirectly, leases or otherwise
transfers the property to another for which or whom
property is not exempt and immediately after the lease or
transfer enters into a leaseback or other agreement that
directly or indirectly gives the school district a right to

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use, control, and possess the property. In the case of a
conveyance of the property, the school district must retain
an option to purchase the property at a future date or,
within the limitations period for reverters, the property
must revert back to the school district.
(1) If the property has been conveyed as described
in this subsection, the property is no longer exempt
under this Section as of the date when:
(A) the right of the school district to use,
control, and possess the property is terminated;
(B) the school district no longer has an option
to purchase or otherwise acquire the property; and
(C) there is no provision for a reverter of the
property to the school district within the
limitations period for reverters.
(2) Pursuant to Sections 15-15 and 15-20 of this
Code, the school district shall notify the chief county
assessment officer of any transaction under this
subsection. The chief county assessment officer shall
determine initial and continuing compliance with the
requirements of this subsection for tax exemption.
Failure to notify the chief county assessment officer
of a transaction under this subsection or to otherwise
comply with the requirements of Sections 15-15 and
15-20 of this Code shall, in the discretion of the
chief county assessment officer, constitute cause to

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terminate the exemption, notwithstanding any other
provision of this Code.
(3) No provision of this subsection shall be
construed to affect the obligation of the school
district to which an exemption certificate has been
issued under this Section from its obligation under
Section 15-10 of this Code to file an annual
certificate of status or to notify the chief county
assessment officer of transfers of interest or other
changes in the status of the property as required by
this Code.
(4) The changes made by this amendatory Act of the
91st General Assembly are declarative of existing law
and shall not be construed as a new enactment; and
(f) in counties with more than 200,000 inhabitants
which classify property, property of a corporation, which
is an exempt entity under paragraph (3) of Section 501(c)
of the Internal Revenue Code or its successor law, used by
the corporation for the following purposes: (1) conducting
continuing education for professional development of
personnel in energy-related industries; (2) maintaining a
library of energy technology information available to
students and the public free of charge; and (3) conducting
research in energy and environment, which research results
could be ultimately accessible to persons involved in
education.

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(Source: P.A. 91-513, eff. 8-13-99; 91-578, eff. 8-14-99;
92-16, eff. 6-28-01.)
Section 99. Effective date. This Act takes effect upon
becoming law.