103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2236 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-40 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). LRB103 30186 HLH 56614 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2236 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-40 35 ILCS 200/15-40 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). LRB103 30186 HLH 56614 b LRB103 30186 HLH 56614 b A BILL FOR
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2236 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-40 35 ILCS 200/15-40
35 ILCS 200/15-40
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).
LRB103 30186 HLH 56614 b LRB103 30186 HLH 56614 b
LRB103 30186 HLH 56614 b
A BILL FOR
HB2236LRB103 30186 HLH 56614 b HB2236 LRB103 30186 HLH 56614 b
HB2236 LRB103 30186 HLH 56614 b
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
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2236 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-40 35 ILCS 200/15-40
35 ILCS 200/15-40
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).
LRB103 30186 HLH 56614 b LRB103 30186 HLH 56614 b
LRB103 30186 HLH 56614 b
A BILL FOR
35 ILCS 200/15-40
LRB103 30186 HLH 56614 b
HB2236 LRB103 30186 HLH 56614 b
HB2236- 2 -LRB103 30186 HLH 56614 b HB2236 - 2 - LRB103 30186 HLH 56614 b
HB2236 - 2 - LRB103 30186 HLH 56614 b
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.)
HB2236 - 2 - LRB103 30186 HLH 56614 b