Bill Text: IL SB3755 | 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). Effective immediately.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed) 2024-04-24 - Assigned to Revenue & Finance Committee [SB3755 Detail]
Download: Illinois-2023-SB3755-Engrossed.html
| |||||||
| |||||||
| 1 | AN ACT concerning revenue.
| ||||||
| 2 | Be it enacted by the People of the State of Illinois, | ||||||
| 3 | represented in the General Assembly:
| ||||||
| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 15-40 as follows:
| ||||||
| 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 | ||||||
| |||||||
| |||||||
| 1 | of their vocation as ministers at such churches or religious | ||||||
| 2 | institutions or for such religious denominations, including | ||||||
| 3 | the convents and monasteries where persons engaged in | ||||||
| 4 | religious activities reside also qualifies for exemption. | ||||||
| 5 | A parsonage, convent or monastery or other housing | ||||||
| 6 | facility shall be considered under this Section to be | ||||||
| 7 | exclusively used for religious purposes when the persons who | ||||||
| 8 | perform religious related activities shall, as a condition of | ||||||
| 9 | their employment or association, reside in the facility. | ||||||
| 10 | (c) In Cook County, whenever any interest in a property | ||||||
| 11 | exempt under this Section is transferred, notice of that | ||||||
| 12 | transfer must be filed with the county clerk recorder. The | ||||||
| 13 | chief county assessment officer shall prepare and make | ||||||
| 14 | available a form notice for this purpose. Whenever a notice is | ||||||
| 15 | filed, the county clerk recorder shall transmit a copy of that | ||||||
| 16 | recorded notice to the chief county assessment officer within | ||||||
| 17 | 14 days after receipt. | ||||||
| 18 | (Source: P.A. 92-333, eff. 8-10-01.)
| ||||||
