Current through Register Vol. 48, No. 38, September 20, 2024
a) Contents of exemption application
An application form for a non-homestead property tax exemption
shall be obtained from the Board of Review or Board of Appeals in the county in
which the property is located. The applicant shall use the appropriate
application form (Form No. PTAX-300-R (religious), PTAX-300-FS (federal or
State agency) or PTAX-300 (all other property)), shall answer all questions on
the form completely and shall sign the form.
1) The applicant shall attach all required
documentation to the application form, including, at a minimum, copies of the
following:
A) For all exemption application
forms:
i) Proof of ownership;
ii) lease(s) or contract(s) concerning the
property;
iii) legal description of
the property;
iv) parcel index
number; and
v) if the exemption
would reduce the property's assessed valuation by more than $100,000, copies of
the letters the applicant sent notifying affected municipalities, school
districts and community college districts of the application.
B) For PTAX-300 (in addition to
items in subsection (a)(1)(A) above):
i)
Picture(s) of the parcel(s) including any improvements thereon;
ii) affidavit of use;
iii) articles of incorporation and bylaws of
the applicant; and
iv) income and
expense statements of the applicant for the most recent year.
C) For PTAX-300-R (in addition to
items in subsection (a)(1)(A) above):
i)
Picture(s) of the parcel(s) including any improvements thereon;
ii) affidavit of use;
iii) articles of affidavit of incorporation
and bylaws of the applicant; and
iv) if the property includes a parsonage or
convent, a completed parsonage/convent questionnaire.
2) Applications on Form No.
PTAX-300 must be notarized.
3)
Applications involving multiple deeds and/or multiple parcels:
A) An applicant shall file an application for
exemption of multiple parcels acquired by separate deeds on separate
application forms unless all four of the following conditions are met:
i) The parcels are contiguous;
ii) all deeds were acquired prior to the year
for which the exemption is sought;
iii) the application identifies which parcel
index number(s) are associated with each deed; and
iv) the application identifies any variation
of use or other qualifying information or characteristic (e.g., leases, photos,
affidavits of use, parsonage/convent questionnaires or other information
required for the type of exemption application submitted) by parcel index
number and deed.
B) An
applicant may file an application for exemption of multiple parcels acquired by
the same deed on one application form, but the application shall identify any
variation of use or other qualifying information or characteristic (e.g.,
leases, photos, affidavits of use, parsonage/convent questionnaires or other
information required for the type of exemption application submitted) by parcel
index number.
C) An applicant shall
file an application for exemption of a single parcel acquired by multiple deeds
on one application form.
4) Applications for exemption shall be filed
only on property subject to taxation under the Property Tax Code [35 ILCS 200
], for example:
A) If a mobile home is
subject to a privilege tax under the Mobile Home Local Services Tax Act [35
ILCS 515 ], it is not eligible for exemption even though it is used as a
parsonage or some other qualifying use. (However, an applicant may file an
exemption application on the land upon which such a mobile home
rests.)
B) A leasehold estate
taxable under Section 9-195 of the Property Tax Code [35 ILCS
200/9-195] shall be eligible for exemption where the
lessee and the use of the leasehold qualify for an exemption. An application
for exemption of a leasehold estate shall be filed by the lessee.
5) For purposes of compliance with
this Section, an affidavit of use shall be a signed, dated, notarized, written
statement about the use or uses of the property for which an exemption
application is made. The statement shall include at a minimum the parcel index
number(s) for the property, the name of the affiant, the relationship of the
affiant to the property (i.e., how the affiant acquired personal knowledge
about the use of the property) and a detailed description of the actual use or
uses of each parcel of property represented by a parcel index number during the
year for which the exemption is sought.
b) Filing and accepting a non-homestead
exemption application
An exemption application prepared in accordance with subsection
(a) above shall be filed with the Board of Review or Board of Appeals in the
county in which the property is located. The Board of Review or Board of
Appeals shall accept an application only if the taxpayer has used the correct
application form, has filled out the application completely, has attached the
required documentation and, unless the conditions in subsection (a)(3)(A) or
(a)(3)(B) above are met, has included only one parcel on the application form.
In counties with more than 3,000,000 inhabitants, the Board of Appeals or Board
of Review may require the filing of a complaint form in addition to the
exemption application.
c)
Determination (recommendation) with respect to an exemption application
1) A Board of Review or Board of Appeals
shall consider exemption applications only for the tax year for which that
Board is in session. A Board shall not consider exemption applications for
previous or subsequent tax years. For example, if a 1995 Board is still in
session in January of 1996, an application for exemption for the 1996 tax year
shall not be considered by that 1995 Board and a determination (recommendation)
on that application shall not be made by that Board and forwarded to the
Department. Only a Board in session for the 1996 tax year shall consider and
determine exemption applications for the 1996 tax year.
2) The Board of Review or Board of Appeals
shall make a determination (recommendation) on each application for
exemption.
d) Forwarding
of statement to Department
Whenever a Board of Review or Board of Appeals in any county
determines that any property is or is not liable to taxation, and when the
question as to the liability of such property to taxation has not previously
been judicially determined or there has been a change in ownership, leasehold
estate or use of such property since the last such previous determination, it
shall be the duty of the Clerk of the Board of Review or, in counties with
3,000,000 or more inhabitants, the Secretary of the Board of Appeals or Board
of Review, as the case may be, to make out and forward to the Department a full
and complete statement of all the facts in the case in the appropriate section
of or in an attachment to Form No. PTAX-300, PTAX-300-R (religious) or
PTAX-300-FS (federal or State agency).
e) Documents to accompany statement forwarded
to Department
Every such statement to the Department shall be accompanied by
a copy of the exemption application filed with the Board of Review or Board of
Appeals, copies of the documents or other items the applicant is required to
file with the exemption application, copies of any written intervention in the
procedure before the Board of Review or Board of Appeals, names and addresses
of any such intervenors and the determination (recommendation) of the Board of
Review or Board of Appeals. In counties with 3,000,000 or more inhabitants the
statement shall also include a copy of the complaint for exemption if one was
filed.
1) Additional supporting
documents, such as, but not limited to, charters, 501(c)2 or 501(c)3 exemption
by the Internal Revenue Service, plat of the property, tax map, floor plan
labeled as to actual use of all areas of a building or financial reports, shall
be supplied where necessary for determination of exemption or requested by the
Department.
2) Every such statement
to the Department shall contain the signature of the Clerk of the Board of
Review or, in counties with 3,000,000 or more inhabitants, the signature of the
Secretary of the Board of Appeals or the Board of Review and the date of the
Board's action.
f) In
counties with 3,000,000 or more inhabitants, statements made out and forwarded
to the Department by the Secretary of the Board of Appeals or Board of Review
shall be made in triplicate, the original being forwarded to the Department,
one copy being forwarded to the County Assessor, and one copy being retained by
the Board of Appeals or Board of Review.
g) In counties with less than 3,000,000
inhabitants, statements made out and forwarded to the Department by the Clerk
of a Board of Review shall be made in duplicate, the original being forwarded
to the Department and the copy retained by the Board of Review.
h) Department decision
1) If approved by the Department or a court
of appropriate jurisdiction, a parcel receiving a non-homestead exemption shall
not be removed from the property rolls, but shall instead be retained on the
assessment listing. Approved parcels shall be coded exempt or in some other way
identified as being a non-homestead exemption. All coding or identification
shall be made in such fashion that the general public may readily discern the
exempt status of the property.
2)
Upon making a determination with respect to an application for a property tax
exemption pursuant to Section 16-70 or Section 16-130 of the Property Tax Code
[35 ILCS 200/16-70 and 16 -130], copies of the Department's decision will be
mailed to the applicant, to any intervenors, to the Clerk of the Board of
Review or Board of Appeals, as the case may be, to the County Assessor in
counties that have a County Assessor, to the County Collector in counties with
3,000,000 or more inhabitants, and to the County Clerk in counties with fewer
than 3,000,000 inhabitants.
3)
Intervenors shall be either an entity with an interest in the property or a
taxing district within whose territory the property lies in whole or in part.
Intervenors shall have intervened in writing in the consideration of the
application at the Board of Review or Board of Appeals level prior to such
Board's determination (recommendation) or at the Department level prior to the
Department's decision.
4) The
Department's decision shall allow the exemption (on Form No. PTAX-301-C), allow
a partial exemption (also on Form No. PTAX-301-C) or deny the exemption (on
Form No. PTAX-301 or Form No. PTAX-301-B). A partial exemption shall allow the
exemption for a portion of the subject property for the entire year, allow the
exemption for the entire subject property for a portion of the year, or allow
the exemption for a portion of the subject property for a portion of the
year.
i) Department
hearings and administrative review
1) An
applicant for exemption who feels aggrieved by a Department decision denying an
exemption or allowing only a partial exemption shall not file another exemption
application on the property for the same tax year but shall request a hearing
pursuant to subsection (i)(2) below. If a Board of Review or Board of Appeals
forwards an exemption application filed by the same applicant on the same
property for which the Department has already rendered a decision for that tax
year, the Department shall return the application to that Board.
2) Pursuant to Section 8-35 of the Property
Tax Code [35 ILCS
200/8-35] and 86 Ill. Adm. Code
110.145,
a written application for a hearing before the Department on the Department's
decision with respect to an exemption shall be filed within 20 days after the
Department's notice of decision is mailed.
3) Pursuant to Section 8-40 of the Property
Tax Code [35 ILCS
200/8-40] and the Administrative Review Law [735 ILCS
5 /Art. III], a final Department decision following a Department hearing shall
be subject to administrative review.
j) When non-homestead exemption records are
destroyed by the county pursuant to the Local Records Act [50 ILCS 205 ], the
original copies of the Department's decision shall be retained for each parcel
remaining exempt. In lieu of Exemption Approval Certificates destroyed prior to
the effective date of these provisions, and in response to the Department's
exemption field audits, the Clerk of the Board of Review may provide copies of
the disposal records together with a signed affidavit attesting to the specific
exemption approvals destroyed, by property and year of exemption. Such disposal
record and affidavit shall serve in place of the Approval Certificate for
purposes of the Department's authority granted pursuant to Section 15-25 of the
Property Tax Code [35 ILCS
200/15-25] .
k) Annual certificate of status of exemptions
Pursuant to Section 15-10 of the Property Tax Code
[35 ILCS
200/15-10] , an owner of property or owner of a
beneficial interest in property that has been determined by the Department or a
court to be exempt shall file annually by January 31 with the Chief County
Assessment Officer an affidavit stating whether there has been any change in
the use, ownership or leasehold of the property or status of such owner or
lessee. The affidavit shall state the nature of such change. Property owned by
the United States that has been determined by the Department or a court to be
exempt shall not require an affidavit pursuant to this subsection (k).
l) Obligation to file copies of
leases or agreements
Except as modified in Section 15-55 (State-owned property) of
the Property Tax Code [35 ILCS
200/15-55] , the owner of property that has been
determined to be exempt or the owner of the beneficial interest in property
that has been determined to be exempt shall file with the Chief County
Assessment Officer a copy of any lease, loan or agreement that makes the
property available for profit along with a complete description of the premises
as required in Section 15-15 of the Property Tax Code [35 ILCS
200/15-15] .
m) Notification after change in use,
leasehold estate or ownership
Pursuant to Section 9-185 of the Property Tax Code
[35 ILCS
200/9-185] , if any property listed as exempt has a
change in use or a change in leasehold estate the titleholder of record shall
notify the Chief County Assessment Officer of the change within 30 days. Also
pursuant to Section 9-185, if there has been a purchase, grant, taking or
transfer of any property listed as exempt, the transferee shall notify the
Chief County Assessment Officer within 30 days. The notice from the titleholder
or transferee shall be in writing, shall be sent by certified mail, return
receipt requested, and shall include the information required in Section 15-20
of the Property Tax Code [35
ILCS 200/15-20] .
