Illinois Department of Revenue
Regulations
Title 86 Part 110 Section 110.115
Non-homestead Exemption Proceedings
TITLE 86: REVENUE
PART 110
PROPERTY TAX CODE
Section 110.115 Non-Homestead Exemption Proceedings
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)
B)
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.
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)
C)
income and expense statements of the applicant for the most
recent year.
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 or 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)
4)
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.
Applications for exemption shall be filed only on property subject to taxation under
the Property Tax Code [35 ILCS 200], for example:
5)
b)
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 for 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.
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.
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)
d)
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.
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.
i)
j)
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.
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
Illinois Administrative 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.
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].
(Source: Amended 20 Ill. Reg. 13611, effective October 3, 1996)
