96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3816


 
Introduced 2/11/2010, by Sen. Deanna Demuzio
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 200/15-40









    Amends the Property Tax Code.  Makes a technical change in a Section
concerning the tax exemption for property used for religious purposes.
















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A BILL FOR









 











SB3816

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1
    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois, 
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represented in the General Assembly: 

 
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    Section 5. The Property Tax Code is amended by changing 
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Section 15-40 as follows:
 



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    (35 ILCS 200/15-40)



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    Sec. 15-40. 
Religious purposes, orphanages, or school and

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and religious
purposes.
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    (a) Property used exclusively for:


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        (1) religious purposes,
or


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        (2) school and religious purposes, or


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        (3) orphanages

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qualifies for exemption as long as it is not used with a view 
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to profit.

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    (b) Property that is owned by


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        (1) churches or


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        (2) religious institutions
or


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        (3) religious denominations

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and
that is used in conjunction therewith as housing facilities 
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provided
for ministers (including bishops, district 
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superintendents and similar
church officials whose ministerial 
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duties are not limited to a single
congregation), their 
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spouses, children and domestic workers, performing
the duties 
 


 






SB3816
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1
of their vocation as ministers at such churches or religious

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institutions or for such religious denominations, including 
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the
convents
and monasteries where persons engaged in religious 
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activities reside also
qualifies for exemption. 

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    A parsonage, convent or monastery or other housing facility 
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shall be
considered under this Section to be exclusively used 
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for religious purposes
when the persons who perform religious 
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related activities shall, as a condition
of their employment or 
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association, reside in the facility.

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    (c) In Cook County, whenever any interest in a property 
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exempt under this
Section is transferred, notice of that 
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transfer
must be filed with the county recorder.  The chief 
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county assessment officer
shall prepare and make available a 
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form notice for this purpose.
Whenever a notice is filed, the 
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county recorder shall transmit a copy of that
recorded notice 
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to the chief county assessment
officer within 14 days after 
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receipt.

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(Source: P.A. 92-333, eff. 8-10-01.)