PROP TX-TAXING DISTRICT PROP

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HB4946 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4946

Introduced , by Rep. Daniel Didech

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-60

Amends the Property Tax Code. Provides that property leased,
subleased, or rented, in whole or in part, to a taxing district and used
exclusively for a bona fide taxing district purpose is exempt. Provides
that the exemption applies only to the portion of the property used for
bona fide taxing district purposes. Effective immediately.
LRB104 17368 HLH 30793 b

A BILL FOR

HB4946
LRB104 17368 HLH 30793 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 15-60 as follows:

6

(35 ILCS 200/15-60)
7

Sec. 15-60.
Taxing district property.
All property
8
belonging to any county or municipality used exclusively for
9
the maintenance of the poor is exempt, as is all property owned
10
by a taxing district that is being held for future expansion or
11
development, except if leased by the taxing district to
12
lessees for use for other than public purposes.
13

Also exempt are:
14

(a) all swamp or overflowed lands belonging to any
15

county;
16

(b) all public buildings belonging to any county,
17

township, or municipality, with the ground on which the
18

buildings are erected;
19

(c) all property owned by any municipality located
20

within its incorporated limits. Any such property leased
21

by a municipality shall remain exempt, and the leasehold
22

interest of the lessee shall be assessed under Section
23

9-195 of this Act, (i) for a lease entered into on or after

HB4946
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LRB104 17368 HLH 30793 b
1

January 1, 1994, unless the lease expressly provides that
2

this exemption shall not apply; (ii) for a lease entered
3

into on or after the effective date of Public Act 87-1280
4

and before January 1, 1994, unless the lease expressly
5

provides that this exemption shall not apply or unless
6

evidence other than the lease itself substantiates the
7

intent of the parties to the lease that this exemption
8

shall not apply; and (iii) for a lease entered into before
9

the effective date of Public Act 87-1280, if the terms of
10

the lease do not bind the lessee to pay the taxes on the
11

leased property or if, notwithstanding the terms of the
12

lease, the municipality has filed or hereafter files a
13

timely exemption petition or complaint with respect to
14

property consisting of or including the leased property
15

for an assessment year which includes part or all of the
16

first 12 months of the lease period. The foregoing clause
17

(iii) added by Public Act 87-1280 shall not operate to
18

exempt property for any assessment year as to which no
19

timely exemption petition or complaint has been filed by
20

the municipality or as to which an administrative or court
21

decision denying exemption has become final and
22

nonappealable. For each assessment year or portion thereof
23

that property is made exempt by operation of the foregoing
24

clause (iii), whether such year or portion is before or
25

after the effective date of Public Act 87-1280, the
26

leasehold interest of the lessee shall, if necessary, be

HB4946
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LRB104 17368 HLH 30793 b
1

considered omitted property for purposes of this Act;
2

(c-5) Notwithstanding clause (i) of subsection (c), or
3

any other law to the contrary, for a municipality with a
4

population over 100,000, all property owned by the
5

municipality, or property interests or rights held by the
6

municipality, regardless of whether such property,
7

interests, or rights are, in whole or in part, within or
8

without its corporate limits, that is used for toll road
9

or toll bridge purposes and that is leased or licensed for
10

those purposes to another entity whose property or
11

property interests or rights are not exempt shall remain
12

exempt, and any leasehold interest in such property,
13

interest, or rights shall not be subject to taxation under
14

Section 9-195 of this Code;
15

(d) all property owned by any municipality located
16

outside its incorporated limits but within the same county
17

when used as a tuberculosis sanitarium, farm colony in
18

connection with a house of correction, or nursery, garden,
19

or farm, or for the growing of shrubs, trees, flowers,
20

vegetables, and plants for use in beautifying,
21

maintaining, and operating playgrounds, parks, parkways,
22

public grounds, buildings, and institutions owned or
23

controlled by the municipality;
24

(e) all property owned by a township and operated as
25

senior citizen housing under Sections 35-50 through
26

35-50.6 of the Township Code;
and

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LRB104 17368 HLH 30793 b
1

(f) all property owned by the Executive Board of the
2

Mutual Aid Box Alarm System (MABAS), a unit of
3

intergovernmental cooperation, that is used for the public
4

purpose of disaster preparedness and response for units of
5

local government and the State of Illinois pursuant to
6

Section 10 of Article VII of the Illinois Constitution and
7

the Intergovernmental Cooperation Act
; and

.

8

(g) beginning in taxable year 2026, all property
9

leased, subleased, or rented, in whole or in part, to a
10

taxing district and used exclusively for a bona fide
11

taxing district purpose, with the exemption applying only
12

to the portion of the property used for bona fide taxing
13

district purposes.

14

All property owned by any municipality outside of its
15
corporate limits is exempt if used exclusively for municipal
16
or public purposes.
17

An exemption under item (g) shall be granted only upon
18
application to the Department of Revenue by the taxing
19
district in the manner prescribed by the Department of
20
Revenue. The application shall include: (1) proof that the
21
taxing district is exempt from taxation under this Code; and
22
(2) a copy of the lease, sublease, or rental agreement. An
23
exemption granted under item (g) applies only for the duration
24
of the lease, sublease, or rental term identified in the
25
application and terminates at the end of that term unless a
26
lease or rental extension is submitted in a subsequent

HB4946
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LRB104 17368 HLH 30793 b
1
application filed in the manner prescribed by the Department
2
of Revenue.

3

For purposes of this Section, "municipality" means a
4
municipality, as defined in Section 1-1-2 of the Illinois
5
Municipal Code.
6
(Source: P.A. 101-398, eff. 8-16-19.)

7

Section 99.
Effective date.
This Act takes effect upon
8
becoming law.

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