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

Property Tax Exemption
Required Documents for
Religious 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 RELIGIOUS
  APPLICATION (PTAX-300-R) (R-3/03)
  
  
• AFFIDAVIT OF USE
  Notarized & dated statement signed by a church official detailing the weekly schedule of specific religious or charitable 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 religious or charitable use.
  
  
• PARSONAGE/CONVENT FORM (B.R.E.D. 11-9)
  Required only if property is used as a residence
  
  
• 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.
  Cook County Recorder of Deeds
  
  
• 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
  Illinois Secretary of State
  
  
• BY-LAWS
  
  
• CURRENT TAX BILL FOR EACH PARCEL
  Cook County Treasurer
  
  
• 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
  Illinois Department of Revenue
  
  
• U.S. INTERNAL REVENUE SERVICE 501(c)(2) or
  501(c)(3) LETTER
  Internal Revenue Service
  
  CURRENT FINANCIAL STATEMENT or
  CHARITABLE ORGANIZATION FINANCIAL SUMMARY
  (B.R.E.D. 10-9)
  
  
• BULLETINS
  
  
• 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.
  
  Required only if property’s assessed value is more than $100,000.
  
  
• MAIN CHURCH BUILDING EXEMPTION CERTIFICATION
  Required if subject property involves parking lots, branch offices, etc.
  
  Illinois Dept. of Revenue letter or Prior affidavit to Cook County Assessor.