Rep. Robert "Bob" Rita
Filed: 3/26/2024
 
 

 
 

 
10300HB5445ham001LRB103 36475 HLH 71512 a

1
AMENDMENT TO HOUSE BILL 5445 

2    AMENDMENT NO. ______. Amend House Bill 5445 by replacing 
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing 
5Section 15-40 as follows:
 
6    (35 ILCS 200/15-40)
7    Sec. 15-40. Religious purposes, orphanages, or school and 
8religious purposes.
9    (a) Property used exclusively for:
10        (1) religious purposes, or
11        (2) school and religious purposes, or
12        (3) orphanages
13qualifies for exemption as long as it is not used with a view 
14to profit.
15    (b) Property that is owned by
16        (1) churches or
 
 
10300HB5445ham001- 2 -LRB103 36475 HLH 71512 a

1        (2) religious institutions or
2        (3) religious denominations
3and that is used in conjunction therewith as housing 
4facilities provided for ministers (including bishops, district 
5superintendents and similar church officials whose ministerial 
6duties are not limited to a single congregation), their 
7spouses, children and domestic workers, performing the duties 
8of their vocation as ministers at such churches or religious 
9institutions or for such religious denominations, including 
10the convents and monasteries where persons engaged in 
11religious activities reside also qualifies for exemption. 
12    A parsonage, convent or monastery or other housing 
13facility shall be considered under this Section to be 
14exclusively used for religious purposes when the persons who 
15perform religious related activities shall, as a condition of 
16their employment or association, reside in the facility.
17    (c) In Cook County, whenever any interest in a property 
18exempt under this Section is transferred, notice of that 
19transfer must be filed with the county clerk recorder. The 
20chief county assessment officer shall prepare and make 
21available a form notice for this purpose. Whenever a notice is 
22filed, the county clerk recorder shall transmit a copy of that 
23recorded notice to the chief county assessment officer within 
2414 days after receipt.
25(Source: P.A. 92-333, eff. 8-10-01.)".