Commissioners: Larry R. Rogers, Jr. and Dan Patlak

Property Tax Exemption
Required Documents for
Charitable/Educational Ownership
Click here for a printable page.

Please note: All documents must be submitted in duplicate and proper sequence. Remember, your documents will only be accepted for review during one of the four exemption filing periods. You can find these dates by clicking on the “Dates and Deadlines” bar above.

• BOARD OF REVIEW REAL ESTATE EXEMPTION COMPLAINT
  (B.R. Form R.E.E. #7)
  
  
• ILLINOIS DEPARTMENT OF REVENUE APPLICATION
  (PTAX-300)(R-3/03)
  
  
• AFFIDAVIT OF USE
  Notarized & dated statement signed by a charity/school officer detailing the specific charitable or educational activity by owner and any lessees taking place on the property within the year.
  
  Specify Street Address & all Permanent Index Numbers (P.I.N.s) that form the property.
  
  You may include documented preparation of the property for its intended charitable or educational use.
  
  
• RECORDED PROOF OF OWNERSHIP
  Deed, Title Insurance Policy, Contract for Deed and Proof of Current Installment Payments, Memorandum of Contract, or Lease.
  
  A Mortgage or Release of Mortgage does not prove that you own your property.
  
  If you acquired parts of your property on different dates or if parcels are not beside each other, file separate applications for each parcel.
  
  
• LEASES
  Required when anyone other than the owner used the property.
  
  
• PREPARATION DOCUMENTS
  Dated bid solicitations, contractor estimates, architect plans, contracts, permits, invoices, etc.
  
  
• STATE CORPORATE CHARTER or
  ARTICLES OF INCORPORATION
  
  
• CORPORATE BY-LAWS
  For charities, highlight fee waiver policies.
  
  
• ILLINOIS DEPARTMENT OF EDUCATION CERTIFICATE OF ACCREDITATION
  For schools only.
  
  
• CURRENT TAX BILL FOR EACH PARCEL
  
  
• ORIGINAL PHOTOGRAPHS
  Including the interior & exterior of all buildings.
  
  Attached to 8-1/2 x 11” sheets of paper
  (maximum 2 photos per page)
  
  
• PLAT OF SURVEY
  
  
• HAND-DRAWN FLOOR PLAN
  Showing use & approximate dimensions of each room in the building.
  
  
• ILLINOIS DEPARTMENT OF REVENUE SALES TAX
  EXEMPTION LETTER
  
  
• U.S. INTERNAL REVENUE SERVICE 501(c)(2) or
  501(c)(3) LETTER
  
  
• CURRENT FINANCIAL STATEMENT or
  CHARITABLE ORGANIZATION
  
  
• FINANCIAL SUMMARY (B.R.E.D. 10-9)
  
  
• BROCHURES
  For charities, highlight sections explaining fee waiver policies.
  
  
• REGISTERED MAIL NOTIFICATION TO AFFECTED MUNICIPALITIES, SCHOOL DISTRICTS AND COMMUNITY COLLEGE DISTRICTS
  Copies of letters and U. S. Postal Service receipts.
  
  Determine whom to send letters by contacting the Cook County Clerk.
  
  Determine whom to send letters by contacting the Legal Department of the city, village or town where your property is located.
  
  Required only if property’s assessed value is more than $100,000.
  Cook County Assessor.
  
  
• MAIN BUILDING’S EXEMPTION CERTIFICATION
  Required if subject property involves parking lots, branch offices, etc.
  
  Illinois Dept. of Revenue letter or prior affidavit to Cook County Assessor.

ALL DOCUMENTS MUST BE SUBMITTED IN
DUPLICATE & PROPER SEQUENCE