reglab/housing_qa huggingface dataset:
35 ILCS 200/14-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-40.     Addition of uncollected tax to tax for subsequent year.     If the  tax or assessment on property liable to taxation is prevented from being  collected for any year or years, by a reason other than administrative  error, the amount of the tax or assessment which should  have been paid may be added to the tax on the property for any subsequent year,  in columns designating the year or years.  "Administrative error"  includes but is not limited  to  failure to include  an extension for a taxing district on the tax bill, an error in the  calculations of tax rates or extensions or any other mathematical error by the  county clerk, or a defective coding  by the county, but  does not include a failure by the county to send a tax  bill  to the taxpayer, the failure by the taxpayer to notify the assessor of a  change in the tax-exempt status of property, or any error concerning the  assessment of the property.    (Source: P.A. 88-455; 89-617, eff. 9-1-96.)
35 ILCS 200/14-41
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-41. Notice and collection of arrearages of property taxes.  If a taxpayer owes arrearages of taxes due to an administrative error,  the  county  may not bill, collect, claim a lien for, or sell the arrearages of taxes for  tax  years earlier than the 2 most  recent tax years, including the current tax  year.  If a taxpayer owes arrearages of taxes due to an administrative error, the  county  collector shall send the taxpayer, by certified mail, a notice that  the arrearages of taxes are owed by the taxpayer.  If the notice is mailed to  the  taxpayer on or before October 1 in any year, then (i)  the county collector may send a separate bill for the arrearages of taxes, which may be due no sooner than 30 days after the due date for the next installment of taxes or (ii) the arrearages of taxes may be added to the tax bill for the following year, in which case the taxes are due  in 2 equal installments on June 1 and September 1 in the following year unless  the county has adopted an accelerated method of billing in which case the  arrearages of taxes may be billed separately and shall be due in equal  installments on the dates on which  each installment of taxes is due in the following year.  If  the notice is mailed after  October 1 in any year, then the arrearages of taxes are to be added to the tax  bill for the second year after the notice and are due in 2 equal  installments on June 1 and September 1  in the  second year after the notice unless the county has adopted an accelerated  method of billing in which case the arrearages of taxes may be billed  separately and shall be due in equal  installments on the dates on which each installment of taxes is due in the  second  year after the notice. In no event shall the due dates on the arrearages of taxes be in more than one  tax year.  The arrearages of taxes added to a tax bill under this Section are  to be listed separately on the tax bill.  "Administrative error"  includes but is not limited  to  failure to include  an extension for a taxing district on the tax bill, an error in the  calculations of tax rates or extensions or any other mathematical error by the  county clerk, or a defective coding  by the county, but  does not  include a failure by the county to send a  tax bill to  the taxpayer, the failure by the taxpayer to notify the assessor of a change  in the tax-exempt status of property, or any error concerning the assessment of  the property.  (Source: P.A. 98-286, eff. 1-1-14.)
35 ILCS 200/14-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

(35 ILCS 200/14-45)Sec. 14-45.     Correction of assessment books by county clerk.     Before delivery  of the assessment books to the assessor for use in making the assessment of the  next year, each county clerk shall correct all errors of whatsoever kind which  he or she may discover, and add the name of the owner, if known, when it does  not already appear, and the description of all property which has been omitted  and is liable to taxation.    (Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Tit. 4 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

 TITLE 4.      EXEMPTIONS
35 ILCS 200/Art. 15 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

 Article 15.      Exemptions
35 ILCS 200/15-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-5.     Creation of exemptions.     Any person wishing to claim an  exemption for the first time, other than a homestead exemption under Sections  15-165 through 15-180, shall file an application  with the county board of  review or board of appeals, following the procedures of Section  16-70 or  16-130.  In addition, in counties with a population of 3,000,000 or more, the board of  review shall transmit to the county assessor's office, within 14 days of  receipt, a copy of any application that requests exempt status under Section  15-40.    (Source: P.A. 92-333, eff. 8-10-01.)
35 ILCS 200/15-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-15.     Obligation to file copies of leases or agreements.     If any  property listed as exempt by the chief county assessment officer is leased,  loaned or otherwise made available for profit, the titleholder or the owner of  the beneficial interest shall file with the assessment officer a copy of all  such leases or agreements and a complete description of the premises, so the  chief county assessment officer can ascertain the exact size and location of  the premises in order to create a tax parcel.  Failure to file such leases,  agreements or descriptions shall, in the discretion of the chief county  assessment officer, constitute cause to terminate the exemption,  notwithstanding any other provision of this Code.    (Source: P.A. 87-895; 87-1189; 88-455.)
35 ILCS 200/15-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-20. Notification requirements after change in use or ownership. If  any property listed as exempt by the chief county assessment officer has a  change in use, a change in leasehold estate, or a change in titleholder of  record by purchase, grant, taking or transfer, it is the obligation of the  transferee to notify the chief county assessment officer in writing within 90   days of the change.  If mailed, the notice shall be sent by certified mail, return receipt  requested, and shall include the name and address of the taxpayer, the legal  description of the property, the address of the property, and the permanent  index number of the property where such number exists.  If  notice is provided in person, it shall be provided on a form prescribed  by the chief county assessment officer, and the chief county assessment  officer shall provide a date stamped copy of the notice. Except as  provided in item (6) of subsection (a) of Section 9-260, item (6) of  Section 16-135, and item (6) of Section 16-140 of this Code, if the failure to give  such notification results in the assessment officer listing the property as  exempt in subsequent years, the property shall be considered omitted property  for purposes of this Code.  (Source: P.A. 96-1553, eff. 3-10-11.)
35 ILCS 200/15-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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 Section 8-35, upon  application by the owner filed within 60 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.       (Source: P.A. 95-331, eff. 8-21-07.)
35 ILCS 200/15-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-30.     Payment to taxing districts for services.     Any taxing district  may enter into a mutually acceptable agreement with the owner of any exempt  property whereby the owner agrees to make payments to the taxing district for  the direct and indirect cost of services provided by the district.  However, an  agreement is not required to establish tax exempt status for the property,  nor shall a taxing district use the absence of an  agreement to defer or delay zoning changes, site exceptions from zoning, or  other administrative measures to coerce an owner of property exempt from  taxation to enter into an agreement to make voluntary payments in lieu of  property taxes for the direct or indirect costs of services provided by the  taxing district.  However, any such zoning change, site exception from zoning,  or other variance or special use granted by a municipality shall be reversed  and returned to its prior status if the property is acquired by a taxable  entity or  used for a taxable purpose within 10 years after the change in  zoning, site exception from zoning, or other variance or special use is  granted. No agreement may be of more than 5 years duration, survive a  change of use, or require payments in excess of taxes reasonably calculated to  be due if such an agreement were not in effect and the property were not  granted an exemption. An agreement may be renewed for periods of no more than 5  years.    (Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-234;  88-670, eff. 12-2-94.)
35 ILCS 200/15-37
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-37. Educational trade schools. Property that is owned by a non-profit trust fund and used exclusively for the purposes of educating and training individuals for occupational, trade, and technical careers and is certified by the United States Department of Labor as registered with the Office of Apprenticeship is exempt.  (Source: P.A. 102-16, eff. 6-17-21.)
35 ILCS 200/15-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-40.         Religious purposes, orphanages, or school and religious  purposes.(a) Property used exclusively for:(1) religious purposes,  or(2) school and religious purposes, or(3) orphanages    qualifies for exemption as long as it is not used with a view to profit.(b) Property that is owned by(1) churches or(2) religious institutions  or(3) religious denominations    and  that is used in conjunction therewith as housing facilities provided  for ministers (including bishops, district superintendents and similar  church officials whose ministerial duties are not limited to a single  congregation), their spouses, children and domestic workers, performing  the duties of their vocation as ministers at such churches or religious  institutions or for such religious denominations, including the  convents  and monasteries where persons engaged in religious activities reside also  qualifies for exemption.A parsonage, convent or monastery or other housing facility shall be  considered under this Section to be exclusively used for religious purposes  when the persons who perform religious related activities shall, as a condition  of their employment or association, reside in the facility.(c) In Cook County, whenever any interest in a property exempt under this  Section is transferred, notice of that transfer  must be filed with the county recorder.  The chief county assessment officer  shall prepare and make available a form notice for this purpose.  Whenever a notice is filed, the county recorder shall transmit a copy of that  recorded notice to the chief county assessment  officer within 14 days after receipt.    (Source: P.A. 92-333, eff. 8-10-01.)
35 ILCS 200/15-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-45.     Cemetery purposes.     All property used exclusively for cemetery  purposes is  exempt.  Property used exclusively for cemetery purposes includes cemetery  grounds and improvements such as offices,  maintenance buildings, mausoleums, and other structures in which human or  cremated remains are buried, interred, entombed, or inurned and real property  that is used exclusively in the establishment, operation, administration,  preservation, security, repair, or maintenance of the cemetery.    (Source: P.A. 92-733, eff. 7-25-02.)
35 ILCS 200/15-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
35 ILCS 200/15-66
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-66.     Library systems and public library districts.     All property  used exclusively for public purposes belonging to a library system established  under the Illinois Library System Act or belonging to a public library  district established under the Public Library District Act of 1991 is exempt.    (Source: P.A. 91-897, eff. 7-6-00.)
35 ILCS 200/15-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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, and(b) necessary for the accommodation of a fire patrol     and salvage corps, or otherwise used exclusively for the purpose of the fire patrol and salvage corps, and(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.If a portion of the property of the corporation or association is used  exclusively for fire protection purposes, the property shall be exempt only to  the extent of the value of that portion, and the remaining portion shall be  subject to taxation.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/15-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-75.     Municipal corporations.     All market houses, public squares and  other public grounds owned by a municipal corporation and used exclusively for  public purposes are exempt.    (Source: Laws 1963, p. 1725; P.A. 88-455.)
35 ILCS 200/15-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: P.A. 83-1371; 88-455.)
35 ILCS 200/15-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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, is exempt.    (Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
35 ILCS 200/15-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
35 ILCS 200/15-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-95. Housing authorities.(a) 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 this 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.(b) Property otherwise qualifying for an exemption under this Section shall not lose its exemption because the legal title is held by either: (i) an entity that is organized as a partnership or limited liability company, in which the housing authority, or an affiliate or subsidiary of the housing authority, is a general partner of the partnership or managing member of the limited liability company; or (ii) an entity that is organized as a partnership or limited liability company, in which the housing authority, or an affiliate or subsidiary of the housing authority, is a general partner of the partnership or managing member of the limited liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under Section 42 of the Internal Revenue Code of 1986, as amended. (Source: P.A. 97-451, eff. 8-19-11.)
35 ILCS 200/15-103
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-103.     Bi-State Development Agency.(a) Property owned by  the Bi-State  Development Agency of the Missouri-Illinois Metropolitan District is  exempt.(b) The exemption under this Section is not affected by any  transaction  in which, for  the purpose of obtaining financing, the Agency,  directly or  indirectly, leases or otherwise transfers the property to another for which or  whom property is not exempt and immediately after the lease or transfer enters  into a leaseback  or other agreement that directly or indirectly gives the Agency a right to  use, control, and possess the property.  In the case of a  conveyance  of the property, the Agency must retain an option  to  purchase the property at a future date or, within the limitations period for  reverters, the property must revert back to the Agency.(c) If the property has been conveyed as described in subsection (b), the  property is no longer exempt under this Section as of the date when:(1) the right of the Agency to use, control, and     possess the property is terminated;(2) the Agency no longer has an option to purchase or     otherwise acquire the property; and(3) there is no provision for a reverter of the     property to the Agency within the limitations period for reverters.(d) Pursuant to Sections 15-15 and 15-20 of this Code, the Agency  shall notify the chief county assessment officer of  any transaction under subsection (b).  The chief county  assessment officer shall  determine initial and continuing compliance with the requirements of this  Section for tax exemption.  Failure to notify the chief county assessment  officer of a transaction under this Section or to otherwise comply with the  requirements of Sections  15-15 and 15-20 of this Code shall, in the discretion of the chief county  assessment officer, constitute cause to terminate the exemption,  notwithstanding any other provision of this Code.(e) No provision of this Section shall be construed to affect the obligation  of the Agency  under Section 15-10 of this Code to file  an annual certificate of status or to notify the chief county assessment  officer of transfers of interest or other changes in the status of the property  as required by this Code.    (Source: P.A. 91-513, eff. 8-13-99.)
35 ILCS 200/15-105
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-105.     Park and conservation districts.(a) 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.(b) All property belonging to any park or conservation  district with less than 2,000,000 inhabitants is exempt. All  property leased to such park district for $1 or less per year and  used exclusively as open space for recreational purposes not exceeding  50 acres in the aggregate for each district is exempt.(c) All property belonging to a park district  organized pursuant to the Metro-East Park and Recreation District Act is  exempt.    (Source: P.A. 91-103, eff. 7-13-99; 91-490, eff. 8-13-99; 92-16, eff.  6-28-01.)
35 ILCS 200/15-110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-110.     Municipal building corporations.     All property of any municipal  corporation created for the purpose of providing buildings, 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.    (Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
35 ILCS 200/15-115
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: P.A. 83-997; 88-455.)
35 ILCS 200/15-120
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 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.    (Source: P.A. 84-1221; 88-455.)