Will County Supervisor of
Assessments
Tax-Exempt Property
In accordance with:
"Section 15-85 of the
Property Tax Code (35 ILCS 200/15-85)"
AGRICULTURAL OR HORTICULTURAL SOCIETIES:
All property used exclusively by societies for agricultural or horticultural purposes, and not used with a view to profit.
In accordance with:
"Section 15-160 of the
Property Tax Code (35 ILCS 200/15-160)"
AIRPORT AUTHORITIES AND AIRPORTS:
All property belonging to any Airport Authority and used for Airport Authority purposes or leased to another entity, which property use would be exempt from taxation under this Code if it were owned by the lessee entity is exempt. However, the provision added by Public Act 86-219 shall not apply to any property of any property of any Airport Authority located in a county with more than 3,000,000 inhabitants. Property acquired for airport purposes by an Authority shall remain subject to any tax previously levied to pay bonds issued and outstanding on the date of acquisition.
In accordance with:
"Section 15-45 of the
Property Tax Code (35 ILCS 200/15-45)"
BURIAL PURPOSES:
All property used exclusively as graveyards or grounds for burying the dead is exempt.
In accordance with:
"Section 15-65 of the
Property Tax Code (35 ILCS 200/15-65)"
CHARITABLE PURPOSES:
All property of the following is exempt when actually and exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit:
| (a) | Institutions of public charity. |
| (b) | Beneficent and charitable organizations incorporated in any state of the United States. |
| (c) |
Old people's homes, facilities for persons with a developmental disability, and not-for-profit organizations providing services or facilities related to the goals of educational, social and physical development. |
| (d) | Not-for-profit health maintenance organization certified by the Director of the Illinois Department of Insurance under the Health Maintenance Organization Act. |
| (e) | All free public libraries. |
| (f) | Historical societies. |
In accordance with:
"Section 15-70 of the
Property Tax Code (35 ILCS 200/15-70)"
FIRE PROTECTION PURPOSES:
All property used exclusively for fire protection purposes and belonging to any city, village, or incorporated town is exempt.
All property of a corporation or an association which maintains a fire patrol and salvage corps for the public benefit is exempt if the property is:
| (a) | used exclusively for providing suitable rooms, housing and storage facilities for fire and rescue equipment. |
| (b) | necessary for the accommodation of a fire patrol and salvage corps, or otherwise used exclusively for the the purpose of the fire patrol and salvage corps. |
| (c) |
used to provide a service that is rendered indiscriminately and without charge to the public, except reasonable charges for the use of fire covers after the lapse of 10 days following the occurrence of loss or damage. |
In accordance with:
"Section 15-150 of the
Property Tax Code (35 ILCS 200/15-150)"
FOREST PRESERVE DISTRICTS:
All property belonging to any forest preserve district organized or existing under the laws of this State and any property as described in Section 18.6d of the Downstate Forest Preserve District Act is exempt.
In accordance with:
"Section 15-95 of the
Property Tax Code (35 ILCS 200/15-95)"
HOUSING AUTHORITIES:
All property of housing authorities created under the Housing Authorities Act is exempt; if the property and improvements are used for low rent housing and related uses. However, property or portions thereof intended or used for stores or other commercial purposes are not exempt. Nothing herein shall exempt property of housing authorities or any part thereof from special assessments or special taxation for local improvements. Nothing contained in the Section shall be construed as limiting the power of any political; subdivision of this State to sell or furnish a housing authority with water, electricity, gas, or other services and facilities under the same basis that those services and facilities are rendered to others under similar circumstances.
In accordance with:
"Section 15-80 of the
Property Tax Code (35 ILCS 200/15-80)"
INSTALLMENT PURCHASE OF PROPERTY BY A GOVERNMENTAL BODY:
All property that is being purchased by a governmental body under an installment contract pursuant to statutory authority and used exclusively for the public purposes of the governmental body is exempt, except such property as the governmental body has permitted or may permit to be taxed.
In accordance with:
"Section 15-90 of the
Property Tax Code (35 ILCS 200/15-90)"
MILITARY SCHOOLS AND ACADEMIES:
All property of military schools and academies is exempt, including buildings, equipment and lands, not exceeding 10 acres, if used exclusively for school purposes and wherein military science and instruction are part of the course of study and are regularly taught and where there is detailed by the Department of the Army at Washington, D. C., an officer from the United States Army, as Professor of Military Science and Tactics, and the graduates of which are eligible to appointment as Brevet Second Lieutenants in the Illinois National Guard, or are eligible to appointment as Second Lieutenants in the Officers' Reserve Corps of the United States Army.
In accordance with:
"Section 15-110 of the
Property Tax Code (35 ILCS 200/15-110)"
MUNICIPAL BUILDING CORPORATIONS:
All property of any municipal corporation created for the purpose of providing building, or space therein, and other facilities to or for the use of municipal corporations and other governmental agencies, including, but not limited to, any Public Building Commission created under the Public Building Commission Act, is exempt.
In accordance with:
"Section 15-75 of the
Property Tax Code (35 ILCS 200/15-75)"
MUNICIPAL CORPORATION:
All market houses, public squares and other public grounds owned by a municipal corporation and used exclusively for public purposes are exempt.
In accordance with:
"Section 15-130 of the
Property Tax Code (35 ILCS 200/15-130)"
MUNICIPAL CORPORATIONS PROVIDING RAILROAD TERMINALS:
All property of any municipal corporation created for provision of railroad terminals, railroad terminal facilities and the approaches to them, is exempt including, but not limited to, any Railroad Terminal Authority created under the Railroad Terminal Authority Act.
In accordance with:
"Section 15-120 of the
Property Tax Code (35 ILCS 200/15-120)"
MUNICIPAL NATURAL GAS AGENCIES:
Property that is part of a project owned by a municipal natural gas agency organized under Division 119.2 of Article 11 of the Illinois Municipal Code is exempt.
In accordance with:
"Section 15-115 of the
Property Tax Code (35 ILCS 200/15-115)"
MUNICIPAL POWER AGENCIES:
Property that is part of a project owned by a municipal power agency organized under Division 119.1 of Article 11 of the Illinois Municipal Code is exempt.
In accordance with:
"Section 15-125 of the
Property Tax Code (35 ILCS 200/15-125)"
PARKING AREAS:
Parking areas, not leased or used for profit, when used as a part of a use for which an exemption is provided by this code and owned by any school district, non-profit hospital, school, or religious or charitable institution which meets the qualifications for exemption, are exempt.
In accordance with:
"Section 15-105 of the
Property Tax Code (35 ILCS 200/15-105)"
PARKS AND CONSERVATION DISTRICTS:
All property within a park or conservation district with 2,000,000 or more inhabitants and owned by that district is exempt, as is all property located outside the district but owned by it and used as a nursery, garden, or farm for the growing of shrubs, trees, flowers and plants for use in beautifying, maintaining and operating playgrounds, parks, parkways, public grounds, and buildings owned or controlled by the district.
All property belonging to any park or conservation district with less than 2,000,000 inhabitants is exempt. All property leaded to such park district for $1 of less per year and used exclusively as open space for recreational purposes not exceeding 50 acres in the aggregate for each district is exempt.
Also exempt is all property belonging to a park district organized pursuant to the Metro-East Park and Recreation District Act.
In accordance with:
"Section 15-155 of the
Property Tax Code (35 ILCS 200/15-155)"
PORT DISTRICTS:
All property belonging to the Chicago Regional Port District or any other port district created by the legislature of this State is exempt. However, a tax may be levied upon a lessee of such property based on the value of a leasehold estate separate and apart from the fee, or upon improvements constructed and owned by others than the Port District.
In accordance with:
"Section 15-10 of the
Property Tax Code (35 ILCS 200/15-10)"
PROCEDURES FOR CERTIFICATION:
All property described in the Sections following Section 15-30 and preceding Section 16-5, to the extent therein limited, is exempt from taxation.
However, it is the duty of the titleholder or the owner of the beneficial interest of any property that is exempt, except property exempted under Section 15-45 (burial grounds) in counties of less than 3,000,000 inhabitants and owned by a not-for-profit organization, exempted under Section 15-50 (United States property), and except as is otherwise provided in Sections 15-170 and 15-175 (senior and general homesteads), to file with the chief county assessment officer, on or before January 31 of each year (May 31 in the case of property exempted by Section 15-170), an affidavit stating whether there has been any change in the ownership or use of the property or the status of the owner-resident, or that a disabled veteran who qualifies under Section 15-165 owned and used the property as of January 1 of that year.
In counties of less than 3,000,000 inhabitants, the titleholder or the owner of the beneficial interest of property owned by a not-for-profit organization and exempt under Section 15-45 is not required to file an affidavit after January 31, 1998.
In accordance with:
"Section 15-145 of the
Property Tax Code (35 ILCS 200/15-145)"
PROPERTY OF VETERANS' ORGANIZATIONS:
All property of veterans' organizations used exclusively for charitable, patriotic, and civic purposes is exempt.
In accordance with:
"Section 15-100 of the
Property Tax Code (35 ILCS 200/15-100)"
PUBLIC TRANSPORTATION SYSTEMS:
All property belonging to any municipal corporation created for the sole purpose of owning and operating a transportation system for public service is exempt.
In accordance with:
"Section 15-140 of the
Property Tax Code (35 ILCS 200/15-140)"
PUBLIC WATER DISTRICTS AND WATER DRAINAGE WORKS:
All property belonging to any public water district organization or existing under the Public Water District Act is exempt, as is all property belonging exclusively to any incorporated town, or city, and used exclusively for conveying water to the incorporated town, village or city, and all property of drainage districts, when used exclusively for pumping water from the ditches and drains of the district for drainage purpose.
In accordance with:
"Section 15-25 of the
Property Tax Code (35 ILCS 200/15-25)"
REMOVAL OF EXEMPTIONS:
If the Department determines that any property has been unlawfully exempted from taxation, or is no longer entitled to exemption, the Department shall, before January 1 of any year, direct the chief county assessment officer to assess the property and return it to the assessment rolls for the next assessment year. The Department shall give notice of its decision to the owner of the property by certified mail. The decision shall be subject to review and hearing under with Section 8-35, upon application by the owner filed within 10 days after the notice of decision is mailed. However, the extension of taxes on the assessment shall not be delayed by any proceedings under this Section. If the property is determined to be exempt, any taxes extended upon the assessment shall be abated or, if already paid, be refunded.
In accordance with:
"Section 15-135 of the
Property Tax Code (35 ILCS 200/15-135)"
SCHOOL DISTRICTS AND COMMUNITY COLLEGE DISTRICTS:
All property of public school districts or public community college districts not leased by those districts or otherwise used with a view to profit is exempt.
In accordance with:
"Section 15-35 of the
Property Tax Code (35 ILCS 200/15-35)"
SCHOOLS:
All property donated by the United States for school purposes, and all property of schools, not sold or leased or otherwise used with a view to profit, is exempt, whether owned by a resident or non-resident of this State or by a corporation incorporated in any state of the United States.
In accordance with:
"Section 15-55 of the
Property Tax Code (35 ILCS 200/15-55)"
STATE PROPERTY:
All property belonging to the State of Illinois is exempt. However, the State agency holding title shall file the certificate of ownership and use required by Section 15-10, together with a copy of any written leases or agreement, in effect on March 30 of the assessment year, concerning parcels of 1 acre or more, or an explanation of the terms of any oral agreement under which the property is leased.
The leased property shall be assessed to the lessee and the taxes thereon extended and billed to the lessee, and collected in the same manner as for property which is not exempt. The lessee shall be liable for the taxes and no lien shall attach to the property of the State.
In accordance with:
"Section 15-60 of the
Property Tax Code (35 ILCS 200/15-60)"
TAXING DISTRICT PROPERTY:
All property belonging to any county or municipality used exclusively for the maintenance of the poor is exempt, as is all property owned by a taxing district that is being held for future expansion or development, except if leased by the taxing district to lessees for use for other than public purpose.
In accordance with:
"Section 15-50 of the
Property Tax Code (35 ILCS 200/15-50)"
UNITED STATES PROPERTY:
All property of the United States is exempt, except such property as the United States has permitted or may permit to be taxed.