Bill Text: IL SB3478 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, in order to maintain exempt status under the Code, the titleholder or owner of the beneficial interest of any property must file with the chief county assessment officer each year an affidavit stating whether there has been any change in the status of the owner or resident (now, the status of the owner-resident). Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [SB3478 Detail]

Download: Illinois-2011-SB3478-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 SB3478 Introduced 2/7/2012, by Sen. James F. Clayborne, Jr. SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-10
Amends the Property Tax Code. Provides that, in order to maintain exempt status under the Code, the titleholder or owner of the beneficial interest of any property must file with the chief county assessment officer each year an affidavit stating whether there has been any change in the status of the owner or resident (now, the status of the owner-resident). 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.
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 or
the status of the owner or resident 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,

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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.
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.)
Section 99. Effective date. This Act takes effect upon
becoming law.