Property Tax Exemptions
Click here for Board of Review Exemption Policies
The Illinois Department of Revenue (IDOR) grants, to qualified organizations, property tax exemptions. In order to qualify for a property tax exemption, your organization must be exclusively beneficent and charitable, religious, educational, or governmental and own the property that is used exclusively for charitable, religious, educational, or governmental purposes and not leased or used for profit. Being deemed as non-profit by the IRS does not automatically qualify an organization for a property tax exemption.
If you believe your property qualifies for exemption, you should apply to the Board of Review (BOR) with proof that the property should be exempt.
The Board of Review helps organizations by taking in all documentation in support of the exemption, assigning a field inspector to visit the property, reviewing all documentation provided and then making a recommendation to the IDOR. The BOR may contact the organization to request more information or attend a hearing to testify to the property’s eligibility. The IDOR makes the decision on whether to grant or deny the exemption application.
The BOR accepts exemption applications for approximately 30 days, four times each year. You can find these dates by clicking on “Dates and Deadlines” above.
During one of the BOR’s four filing periods, you can mail or bring in person, the original application and supporting documents. If sending the application via mail, it must be postmarked no later than the last day of the filing period.
A copy of the BOR and IDOR application, as well as the list of documents required for the type of property being appealed, can be obtained either at the BOR office or in the list provided below. Documents may also be obtained by clicking Forms.
For a checklist of required items, select your organization type:
For more information, please call 312-603-5542.