PROP TAX-EXEMPT PROPERTY

Illinois General Assembly - Full Text of HB4223

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4223

Introduced 1/14/2026, by Rep. Barbara Hernandez

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-10

Amends the Property Tax Code. Repeals a provision that exempts
titleholders and owners of beneficial interests in property that is exempt
from taxation because it is used for religious purposes, for school and
religious purposes, or as an orphanage from annually filing an affidavit
stating whether there has been, among other things, any change in the
ownership or use of the property. Effective immediately.
LRB104 16414 HLH 29804 b

A BILL FOR

HB4223
LRB104 16414 HLH 29804 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 15-10 as follows:

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(35 ILCS 200/15-10)
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Sec. 15-10.
Exempt property; procedures for certification.

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(a) All property granted an exemption by the Department
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pursuant to the requirements of Section 15-5 and described in
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the Sections following Section 15-30 and preceding Section
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16-5, to the extent therein limited, is exempt from taxation.
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In order to maintain that exempt status, the titleholder or
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the owner of the beneficial interest of any property that is
14
exempt must file with the chief county assessment officer, on
15
or before January 31 of each year (May 31 in the case of
16
property exempted by Section 15-170), an affidavit stating
17
whether there has been any change in the ownership or use of
18
the property, the status of the owner-resident, the
19
satisfaction by a relevant hospital entity of the condition
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for an exemption under Section 15-86, or that a veteran with a
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disability who qualifies under Section 15-165 owned and used
22
the property as of January 1 of that year. The nature of any
23
change shall be stated in the affidavit. Failure to file an

HB4223
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LRB104 16414 HLH 29804 b
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affidavit shall, in the discretion of the assessment officer,
2
constitute cause to terminate the exemption of that property,
3
notwithstanding any other provision of this Code. Owners of 5
4
or more such exempt parcels within a county may file a single
5
annual affidavit in lieu of an affidavit for each parcel. The
6
assessment officer, upon request, shall furnish an affidavit
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form to the owners, in which the owner may state whether there
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has been any change in the ownership or use of the property or
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status of the owner or resident as of January 1 of that year.
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The owner of 5 or more exempt parcels shall list all the
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properties giving the same information for each parcel as
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required of owners who file individual affidavits.
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(b) However, titleholders or owners of the beneficial
14
interest in any property exempted under any of the following
15
provisions are not required to submit an annual filing under
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this Section:
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(1) Section 15-45 (burial grounds) in counties of less
18

than 3,000,000 inhabitants and owned by a not-for-profit
19

organization.
20

(2)
(Blank).

Section 15-40.
21

(3) Section 15-50 (United States property).
22

(c) If there is a change in use or ownership, however,
23
notice must be filed pursuant to Section 15-20.
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(d) An application for homestead exemptions shall be filed
25
as provided in Section 15-170 (senior citizens homestead
26
exemption), Section 15-172 (low-income senior citizens

HB4223
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LRB104 16414 HLH 29804 b
1
assessment freeze homestead exemption), and Sections 15-175
2
(general homestead exemption), 15-176 (general alternative
3
homestead exemption), and 15-177 (long-time occupant homestead
4
exemption), respectively.
5

(e) For purposes of determining satisfaction of the
6
condition for an exemption under Section 15-86:
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(1) The "year for which exemption is sought" is the
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year prior to the year in which the affidavit is due.
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(2) The "hospital year" is the fiscal year of the
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relevant hospital entity, or the fiscal year of one of the
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hospitals in the hospital system if the relevant hospital
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entity is a hospital system with members with different
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fiscal years, that ends in the year prior to the year in
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which the affidavit is due. However, if that fiscal year
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ends 3 months or less before the date on which the
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affidavit is due, the relevant hospital entity shall file
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an interim affidavit based on the currently available
18

information, and shall file a supplemental affidavit
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within 90 days of date on which the application was due, if
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the information in the relevant hospital entity's audited
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financial statements changes the interim affidavit's
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statement concerning the entity's compliance with the
23

calculation required by Section 15-86.
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(3) The affidavit shall be accompanied by an exhibit
25

prepared by the relevant hospital entity showing (A) the
26

value of the relevant hospital entity's services and

HB4223
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LRB104 16414 HLH 29804 b
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activities, if any, under items (1) through (7) of
2

subsection (e) of Section 15-86, stated separately for
3

each item, and (B) the value relating to the relevant
4

hospital entity's estimated property tax liability under
5

paragraphs (A), (B), and (C) of item (1) of subsection (g)
6

of Section 15-86; under paragraphs (A), (B), and (C) of
7

item (2) of subsection (g) of Section 15-86; and under
8

item (3) of subsection (g) of Section 15-86.
9
(Source: P.A. 102-895, eff. 5-23-22.)

10

Section 99.
Effective date.
This Act takes effect upon
11
becoming law.

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