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Commissioners: Larry R. Rogers, Jr., Dan Patlak and Michael
Cabonargi
Exemptions Frequently Asked Questions
Property Tax Exemptions –
Who Qualifies for a Property Tax Exemption
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here for a printable page.
In order to qualify for a property tax exemption your organization must
be exclusively beneficent and charitable, religious, educational, or
governmental organization and own the property that is used exclusively
for charitable, religious, educational, or governmental purposes and
not leased or used for profit.
If a charitable organization has obtained 501 (c) (2) or 501 (c) (3)
letter from the Internal Revenue Service, this does not automatically
qualify the organization for a real estate tax exemption.
Filing Deadlines
The Board of Review has four (4) filing periods of approximately 20-30
days each during the current tax year to file an exemption complaint.
No filings will be accepted outside of the filing periods. You may
forward the exemption application with supporting documentation via the
U.S. mail, but it must be post marked no later than the last day of the
filing period. Exemption complaints received after the closing of the
filing period will be returned to the applicant.
The application can contact the Board of Review at 312-603-4693 to
ascertain when the Board of Review will be open to accept exemption
application.
Filing Procedure
If the applicant is a charitable or educational organization, it must
file along with the Board of Review Exemption Complaint Form, an
Illinois Department of Revenue Form PTAX-300. If the applicant is a
religious organization it must file the Illinois Department of Revenue
Form PTAX-300-R.
Charitable, educational and religious organization must include with
their completed PTAX-300 or
PTAX 300-R, Application for Property Tax Exemption the following:
· BOARD OF REVIEW REAL ESTATE EXEMPTION COMPLAINT
· SPECIFIC AFFIDAVIT OF USE (DETAILED):
What religious or charitable activity took place on the property during
the current tax year for which you are seeking an exemption.
· PARSONAGE/CONVENT FORM (RELIGIOUS)
· PROOF OF OWNERSHIP: Deed, Contract for Deed, Lease, etc. If you
have more than one deed for parcels acquired during the tax year in
question, you must file separate application forms and separate
documentation for each deed.
Cook County Recorder
of Deeds
· CORPORATE CHARTER
· BY-LAWS
· TAX BILLS
· PHOTOGRAPHS: (must be originals, two sets, and no copies).
Photographs must be of the interior and exterior of the premises.
· PLAT OF SURVEY
· HAND DRAWN FLOOR PLAN: Showing charitable or educational use of
interior area of building.
· 501 (c) (2) or 501 (c) (3) Letter
· CURRENT FINANCIAL STATEMENT
· BULLETINS
Please note that all documents submitted to the Board of Review must
be in duplicate. Federal and State agencies should complete Form
PTAX-300-FS, and the Board of Review Exemption Complaint Form with
supporting documentation as stated on the PTAX-300-FS form.
Upon submitting the completed application and supporting
documentation, the Board of Review will assign a field inspector to
visit the property and submit to the Board a written report of the
premises.
The Board of Review will evaluate the application and supporting
documentation and may request additional information by letter of
phone. The Board may also conduct a hearing on the application by
requiring the applicant to appear and testify as to the exemptability of the premises.
The Board of Review will make a recommendation whether the premise
should receive an exemption or not and forward said application and
documentation to the Illinois Department of Revenue in Springfield for
a final determination. The applicant will receive a written ruling from
the Department of Revenue.
If you need further information regarding the filing of a property
tax exemption complain with the Board of Review; please call the Board
of Review at 312-603-4693.
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