Bill Text: IL HB2236 | 2023-2024 | 103rd General Assembly | Introduced
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).
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB2236 Detail]
Download: Illinois-2023-HB2236-Introduced.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,
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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)
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7 | Sec. 15-40. Religious purposes, orphanages, or school and | |||||||||||||||||||
8 | religious
purposes. | |||||||||||||||||||
9 | (a) Property used exclusively for:
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10 | (1) religious purposes,
or
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11 | (2) school and religious purposes, or
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12 | (3) orphanages
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13 | qualifies for exemption as long as it is not used with a view | |||||||||||||||||||
14 | to profit.
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15 | (b) Property that is owned by
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16 | (1) churches or
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17 | (2) religious institutions
or
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18 | (3) religious denominations
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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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1 | of their vocation as ministers at such churches or religious
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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.
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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.
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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
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16 | recorded notice to the chief county assessment
officer within | ||||||
17 | 14 days after receipt.
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18 | (Source: P.A. 92-333, eff. 8-10-01 .)
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