Bill Text: IL HB5830 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that titleholders or owners of the beneficial interest of property exempted under certain provisions of the Code are not required to submit an annual filing with the chief county assessment officer in order to maintain tax exempt status. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB5830 Detail]

Download: Illinois-2013-HB5830-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB5830 Introduced , by Rep. Mike Fortner SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-10
Amends the Property Tax Code. Provides that titleholders or owners of the beneficial interest of property exempted under certain provisions of the Code are not required to submit an annual filing with the chief county assessment officer in order to maintain tax exempt status. 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 15-10 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 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

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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.
(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).
(4) Section 15-35 (schools), provided the school is
owned by a public school district.
(5) Section 15-55 (State property).
(6) Section 15-60 (taxing district property).
(7) Subsection (e) of Section 15-65 (free public

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libraries), provided the public library is part of a public
library district or part of another local government.
(8) Section 15-66 (library systems and public library
districts).
(9) Section 15-70 (fire protection purposes), provided
the property is owned by a fire protection district or
another local government.
(10) Section 15-75 (municipal corporations).
(11) Section 15-95 (housing authorities).
(12) Section 15-100 (public transportation systems).
(13) Section 15-103 (bi-state development agencies).
(14) Section 15-105 (park and conservation districts).
(15) Section 15-110 (municipal development
corporations).
(16) Section 15-115 (municipal power agencies).
(17) Section 15-120 (municipal natural gas agencies).
(18) Section 15-130 (municipal corporations providing
railroad terminals).
(19) Section 15-135 (school districts and community
college districts).
(20) Section 15-140 (public water districts and water
and drainage works).
(21) Section 15-145 (metropolitan water reclamation
districts in counties with a population greater than
3,000,000).
(22) Section 15-150 (forest preserve districts).

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(23) Section 15-151 (Joliet Arsenal Development
Authority).
(24) Section 15-155 (Port districts).
(25) Section 15-160 (Airport authorities and
airports).
(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 (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

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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
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. 97-688, eff. 6-14-12.)
Section 99. Effective date. This Act takes effect upon
becoming law.