Bill Text: IL HB5445 | 2023-2024 | 103rd General Assembly | Engrossed
Bill Title: Amends the Property Tax Code. Provides that the notice of the transfer of property that is exempt for orphanage, school, or religious purposes shall be filed with the county clerk (currently, the county recorder).
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2025-01-07 - Session Sine Die [HB5445 Detail]
Download: Illinois-2023-HB5445-Engrossed.html
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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois, | ||||||
| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 15-40 as follows:
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| 6 | (35 ILCS 200/15-40) | ||||||
| 7 | Sec. 15-40. Religious purposes, orphanages, or school and | ||||||
| 8 | religious purposes. | ||||||
| 9 | (a) Property used exclusively for: | ||||||
| 10 | (1) religious purposes, or | ||||||
| 11 | (2) school and religious purposes, or | ||||||
| 12 | (3) orphanages | ||||||
| 13 | qualifies for exemption as long as it is not used with a view | ||||||
| 14 | to profit. | ||||||
| 15 | (b) Property that is owned by | ||||||
| 16 | (1) churches or | ||||||
| 17 | (2) religious institutions or | ||||||
| 18 | (3) religious denominations | ||||||
| 19 | and that is used in conjunction therewith as housing | ||||||
| 20 | facilities provided for ministers (including bishops, district | ||||||
| 21 | superintendents and similar church officials whose ministerial | ||||||
| 22 | duties are not limited to a single congregation), their | ||||||
| 23 | spouses, children and domestic workers, performing the duties | ||||||
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