Bill Text: IL HB5597 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning exempt property.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2013-01-08 - Session Sine Die [HB5597 Detail]

Download: Illinois-2011-HB5597-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 HB5597 Introduced , by Rep. Robert Rita SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-10
Amends the Property Tax Code. Makes a technical change in a Section concerning exempt property.
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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.
All property granted an exemption by the 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 or
the status of the owner-resident, or that a disabled veteran
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 affidavit shall, in
the discretion of the assessment officer, constitute cause to
terminate the exemption of that property, notwithstanding any

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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.
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).
If there is a change in use or ownership, however, notice
must be filed pursuant to Section 15-20.
An application for homestead exemptions shall be filed as
provided in Section 15-170 (senior citizens homestead
exemption), Section 15-172 (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),

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respectively.
(Source: P.A. 95-644, eff. 10-12-07.)