reglab/housing_qa huggingface dataset:
35 ILCS 200/15-125
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-125. Parking areas.(a) Parking areas, not leased  or used for profit other than those lease or rental agreements subject to subsection (b) of this Section, 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.(b) Parking areas owned by any religious institution that meets the qualifications for exemption, when leased or rented to a mass transportation entity for the limited free parking of the commuters of the mass transportation entity, are exempt.(c) Parking areas owned by any religious institution that meets the qualifications for exemption, when leased or rented to a municipality for the purpose of providing free public parking, are exempt, so long as the lease is for no more than nominal consideration.  For purposes of this Section, maintenance and insurance of the parking areas by the municipality shall be considered nominal consideration. (Source: P.A. 100-455, eff. 8-25-17.)
35 ILCS 200/15-130
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
35 ILCS 200/15-135
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: P.A. 83-1312; 88-455.)
35 ILCS 200/15-140
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-140.     Public water districts and water and drainage works.     All  property belonging to any public water district organized or existing under the  Public Water District Act is exempt, as is all property belonging exclusively  to any incorporated town, village 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 purposes.    (Source: Laws 1967, p. 4030; P.A. 88-455.)
35 ILCS 200/15-141
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-141. Water commission property.  All property belonging to any water commission organized or existing under joint acquisition and operation of  a water supply and waterworks system, a common source of supply of water, or both, as provided in Division 135 of Article 11 of the Illinois Municipal Code, is exempt.  (Source: P.A. 100-1187, eff. 1-1-20.)
35 ILCS 200/15-143
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-143. Metropolitan Water Reclamation Districts in counties with a  population greater than 3,000,000.(a) All property that is located in a county with a population greater than 3,000,000 and that is owned by a metropolitan  water reclamation district in a county with a population greater than  3,000,000 is exempt.  Any such property leased to an entity that is not  exempt shall remain exempt, and the leasehold interest of the lessee shall be  assessed under Section 9-195 of this Code. The changes made by this amendatory Act of the 93rd General Assembly are declaratory of existing law.(b) Property that is owned by a metropolitan  water reclamation district in a county with a population greater than  3,000,000  is exempt, and the leasehold interest is exempt, if the property is:(1) located in Will County; and(2) leased to the Will County Forest Preserve     District for a de minimis amount for use for public purposes.       (Source: P.A. 93-767, eff. 7-20-04; 94-1086, eff. 1-19-07.)
35 ILCS 200/15-145
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-145.     Property of veterans' organizations.     All property of veterans'  organizations used exclusively for charitable, patriotic and civic purposes is  exempt.    (Source: Laws 1967, p. 4030; P.A. 88-455.)
35 ILCS 200/15-150
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: P.A. 87-1191; 88-455; incorporates 88-503; 88-670, eff. 12-2-94.)
35 ILCS 200/15-151
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-151.     Joliet Arsenal Development Authority.     All property owned by  the Joliet Arsenal  Development Authority is exempt.  Any property owned by the  Joliet Arsenal Development Authority and leased to an entity that is not exempt  shall remain exempt.  The leasehold interest of the lessee shall be assessed  under Section 9-195 of this Code.    (Source: P.A. 93-421, eff. 8-5-03.)
35 ILCS 200/15-155
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: Laws 1961, p. 3370; P.A. 88-455.)
35 ILCS 200/15-165
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-165. Veterans with disabilities. Property up to an assessed value of $100,000,  owned and used exclusively by a veteran with a disability, or the spouse or unmarried  surviving spouse of the veteran, as a home, is exempt. As used in  this  Section, a "veteran with a disability" means a person who has served in the Armed Forces  of the United States and whose disability is of such a nature that the Federal  Government has authorized payment for purchase or construction of Specially  Adapted Housing as set forth in the United States Code, Title 38, Chapter 21,  Section 2101.The exemption applies to housing where Federal funds have been used to  purchase or construct special adaptations to suit the veteran's disability.The exemption also applies to housing that is specially adapted to suit the  veteran's disability, and purchased entirely or in part by the proceeds of a  sale, casualty loss reimbursement, or other transfer of a home for which the  Federal Government had previously authorized payment for purchase or  construction as Specially Adapted Housing.However, the entire proceeds of the sale, casualty loss reimbursement, or  other transfer of that housing shall be applied to the acquisition of  subsequent specially adapted housing to the extent that the proceeds equal the  purchase price of the subsequently acquired housing.Beginning with the 2015 tax year, the exemption also applies to housing that is specifically constructed or adapted to suit a qualifying veteran's disability if the housing or adaptations are donated by a charitable organization, the veteran has been approved to receive funds for the purchase or construction of Specially Adapted Housing under Title 38, Chapter 21, Section 2101 of the United States Code, and the home has been inspected and certified by a licensed home inspector to be in compliance with applicable standards set forth in U.S. Department of Veterans Affairs, Veterans Benefits Administration Pamphlet 26-13 Handbook for Design of Specially Adapted Housing.For purposes of this Section, "charitable organization" means any benevolent, philanthropic, patriotic,  or eleemosynary entity that solicits and  collects funds for charitable purposes and includes each local, county, or  area division of that charitable organization.For purposes of this Section, "unmarried surviving spouse" means the  surviving spouse of the veteran at any time after the death of the veteran  during which such surviving spouse is not married.This exemption must be reestablished on an annual basis by  certification from the Illinois Department of Veterans' Affairs to the  Department, which shall forward a copy of the certification to local  assessing officials.A taxpayer who claims an exemption under Section 15-168 or 15-169 may not claim an exemption under this Section.  (Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15.)
35 ILCS 200/Tit. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

 TITLE 5.      REVIEW AND EQUALIZATION
35 ILCS 200/Art. 16 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

 Article 16.      Review of Assessment Decisions
35 ILCS 200/Art. 16 Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

 Division 1.      General provisions
35 ILCS 200/16-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-5.         Information from assessors to board of review and board of  appeals. The chief county assessment officer shall furnish to the board of  review or board of appeals all books, papers and  information in his or her  office requested by the board to assist it in the proper discharge of its  duties.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/16-8
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-8.     Books and records of chief county assessment officer.(a) In  counties with 3,000,000 or more inhabitants, the chief county assessment  officer shall maintain records of the assessed value of each parcel of property  and shall enter upon the property record card of each town or city lot or  parcel of  land the elements (or basis) of valuation and computations that are taken into  consideration by the chief county assessment officer in ascertaining and  determining the fair  cash value of each town or city lot or parcel of land and of each improvement  thereon, including the elements (shown by percentages or otherwise) that were  taken into consideration as enhancing or detracting elements (such as depth,  corner, alley, railway or other elements).  The assessment officer shall maintain the records for at least 10 years.  Upon request by the board of appeals (until the first Monday in December 1998  and the board of  review beginning the first Monday in December 1998 and thereafter), the officer  shall immediately furnish all of the requested  records to the  board.  The records shall be available, on request, to the taxpayer.  The chief county assessment  officer shall certify, in writing, the amount of the assessment to the  board. If the records maintained by the chief county assessment officer at  the time the assessment is certified to the board under subsection (a)  contain none of the elements (or basis) of valuation for the parcel, then any  increase by the chief county assessment officer  shall be considered invalid by the board acting on  a complaint under Section 16-120; and no action by the board under  Section 16-120 shall result in an increase in the valuation for the parcel for  the current assessment year.(b) In counties with 3,000,000 or more inhabitants, the notice given by  the chief county assessment officer to a taxpayer of a proposed increase in  assessment shall designate the reason for the increase.  If a taxpayer files an  assessment complaint with the chief county assessment officer, the notification  to the taxpayer of a determination on the assessment complaint shall designate  the reason for the result.(c) The provisions of this Section shall be applicable beginning with the  assessment for the 1997 tax year.    (Source: P.A. 89-718, eff. 3-7-97; 90-4, eff. 3-7-97.)
35 ILCS 200/16-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-10.         Summons by the board of review or  board of appeals.  A board of review or  board of appeals may summon any assessor, deputy, or other person to appear  before it to be examined under oath concerning the method by which any  evaluation has been ascertained, and its correctness. Any person so summoned  who fails, without good cause, to appear or appearing refuses to submit to the  inquiry or answer questions asked by any member of the board, or any attorney  representing the board, shall be guilty of a petty offense.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
35 ILCS 200/16-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-15.     Adjustments to prior year's assessments.     Each county clerk  shall compile final adjustments made during the preceding calendar year by the  State Property Tax Appeal Board to the aggregate assessed value of a school  district for which such adjustments are greater than $250,000 or 2% of the  aggregate assessed value of a school district, whichever is less, and report  that information to the Department.  By July 1 annually, the Department shall  transmit the adjusted assessments reported since the prior July 1 to the  Illinois State Board of Education for purposes of calculating the amount of  State aid to be apportioned to the various school districts under the School  Code.    (Source: P.A. 86-237; 88-455.)
35 ILCS 200/Art. 16 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

 Division 2.      Boards of review in counties of less than 3,000,000 inhabitants
35 ILCS 200/16-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-20.     Powers and duties of boards of review.     In counties with less  than 3,000,000 inhabitants, the board of review shall, in any year, whether  the year of the general assessment or not, perform the functions set forth in  Sections 16-25 through 16-90.    (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
35 ILCS 200/16-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-25.     Review after complaint by taxing bodies.     Any taxing body that  has an interest in an assessment made by any local assessment officer or  officers may have the assessment reviewed by the board of review by filing a  complaint in writing with the board within 30 calendar days after publication  of the assessment list under Section 12-10. All complaints shall identify and  describe the particular property and shall be filed with the board in  duplicate. The board shall make a determination as to the correct amount of the  assessment, but the board shall not increase the amount of the assessment  without first giving due notice and an opportunity to be heard to the taxpayer  affected.    (Source: P.A. 78-450; 88-455.)
35 ILCS 200/16-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-30.     Board of review meetings.     In counties with less than 3,000,000  inhabitants, the board of review may meet at times it deems necessary for  supervising and directing the clerk in the duties prescribed in this Article,  and shall meet on or before the first Monday each June to revise the assessment  of property. At the meeting, the board of review upon application of any  taxpayer or upon its own motion may revise the entire assessment of any  taxpayer or any part of the assessment as appears to it to be just. The  assessment of the property of any person shall not be increased unless that  person or his or her agent first has been notified in writing at the address  that appears on the assessment books, and been given an opportunity to be  heard. The meeting may be recessed as necessary.    (Source: P.A. 84-582; 88-455.)
35 ILCS 200/16-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-35. Adjournment of boards of review. The final adjournment of the  board of review in counties of less than 3,000,000 inhabitants shall be when the work for that assessment year is completed and the assessment  books certified to the county clerk  but no later than March 15 of the following year.  (Source: P.A. 96-298, eff. 8-11-09.)
35 ILCS 200/16-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-40.     Prohibition of per diem compensation.     Except under Section  6-30, no per diem compensation shall be paid by the county board to any member  of the board of review.    (Source: P.A. 84-582; 88-455.)
35 ILCS 200/16-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-45.     Consolidated hearings.     In counties with less than  3,000,000 inhabitants, the board of review, on request of a taxpayer  complainant, shall consolidate 2 or more complaints into one hearing,  notwithstanding the provisions of Section 16-55 relating to the consideration  of complaints by townships or taxing districts. When it is impractical to do so  because the assessment books necessary to determine all complaints at one time  are not available, those complaints for which the necessary books are available  shall be consolidated.    (Source: P.A. 80-613; 88-455.)
35 ILCS 200/16-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-50.     Omitted property.     The Board of review shall assess all omitted  property as provided in Sections 9-265 and 9-270. An assessment of omitted  property by the board of review in the manner provided in this Code shall not  be subject to review by any succeeding board.For the purpose of enforcing the provisions of this Code, the several taxing  bodies interested therein are hereby empowered to employ counsel to appear  before the board and take all necessary steps to enforce the assessment on such  omitted property.    (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
35 ILCS 200/16-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-60.     Equalization within counties - Publication and hearing.       After notice and hearing as required by Section 12-40, the board of review  may increase or reduce the entire assessment, or the assessment of any class  included therein, if, in its opinion, the assessment has not been made upon the  proper basis.  The board may also equalize the assessment in any multi-township  or township, or part thereof, or any portion of the county.    (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
35 ILCS 200/16-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-70. Determination of exemptions. The board of review shall hear and  determine the application of any person who is assessed on property claimed to  be exempt from taxation.  However, the decision of the board shall not be  final, except as to homestead exemptions.  Upon filing of any application for a  non-homestead exemption which would reduce the assessed valuation of any  property by more than $100,000, the owner shall deliver, in person or by mail,  a copy of the application to any municipality, school district, community  college district, and fire protection district in which the property is situated.   Failure of a  municipality, school district, community college district, or fire protection district to receive the  notice shall not invalidate any exemption.  The board shall give the  municipalities, school districts, community college districts, fire protection districts, and the  taxpayer an opportunity to be heard. The clerk of the board in all cases other  than homestead exemptions, under the direction of the board, shall make out and  forward to the Department, a full and complete statement of all the facts in  the case. The Department shall determine whether the property is legally liable  to taxation. It shall notify the board of review of its decision, and  the board shall correct the assessment if necessary. The decision of the  Department is subject to review under Sections 8-35 and 8-40. The extension of  taxes on any assessment shall not be delayed by any proceedings under this  Section, and, if the Department rules that the property is exempt, any taxes  extended upon the unauthorized assessment shall be abated or, if paid, shall be  refunded.       (Source: P.A. 94-1031, eff. 1-1-07.)
35 ILCS 200/16-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec.  16-75.     Certificates of error.     The board of review shall, at any time  before judgment, if an error or mistake is discovered (other than errors of  judgment as to the valuation), in any assessment, issue to the person  erroneously assessed a certificate setting forth the nature of the error and  its cause or causes.  The certificate when properly endorsed by the chief  county assessment officer, showing concurrence therein, and not otherwise, may  be used in evidence in any court of competent jurisdiction, and when so  introduced in evidence, shall become a part of the court records, and shall not  be removed from the files except upon the order of the court.After the board of review has issued a certificate of error and it has been  properly endorsed by the chief county assessment officer, 2 copies of the  certificate shall be made and one copy given to the county clerk and one copy  to the collector.  The county clerk shall keep records of the changes or  corrections made in the certificate and shall certify such corrections to the  collector so that he or she can account for the proper amount of taxes  chargeable to him or her.    (Source: P.A. 91-377, eff. 7-30-99.)
35 ILCS 200/16-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 5 - Review and Equalization

Sec. 16-80.     Reduced assessment of homestead property.     In any county  with  fewer than 3,000,000 inhabitants, if  the board of review  lowers the assessment of a particular parcel on which a  residence occupied by  the owner is situated, the reduced assessment, subject to equalization, shall  remain in effect for the remainder of the general assessment period as provided  in Sections 9-215 through 9-225, unless the taxpayer, county assessor, or  other interested party  can show substantial cause why the reduced assessment should not remain in  effect, or unless the decision of the board is reversed or modified upon  review.    (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)