Chapter 35, REVENUE

(35 ILCS 200/15-40) 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 pr…

(35 ILCS 158/15-40) Sec. 15-40. Payments to State and Local Sales Tax Reform Fund and General Revenue Fund. The Department shall each month, upon collecting any taxes as provided in this Law, pay 20% of the money collected into the State and Local Sales Tax Reform Fund, a special…

(35 ILCS 525/15-40) Sec. 15-40. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-40) Sec. 15-40. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-45) Sec. 15-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 158/15-45) Sec. 15-45. Rules. The Department has the authority to adopt such rules as are reasonable and necessary to implement the provisions of this Law. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 525/15-45) Sec. 15-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-45) 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…

(35 ILCS 185/15-5) Sec. 15-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 143/15-5) Sec. 15-5. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 525/15-5) Sec. 15-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 158/15-5) Sec. 15-5. Definitions. For the purposes of this Law: "Department" means the Department of Revenue. "Purchase price" means the reasonable consideration paid for a watercraft whether received in money or otherwise, including, but not limited to, cash, credits, p…

(35 ILCS 200/15-5) Sec. 15-5. Creation of exemptions. (a) Any person wishing to claim an exemption for the first time, other than those entities applying under subsection (b) or persons claiming a homestead exemption under Sections 15-165 through 15-180, shall file an application…

(35 ILCS 525/15-50) Sec. 15-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-50) 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 185/15-50) Sec. 15-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 525/15-55) Sec. 15-55. The Cigarette Tax Act is amended by repealing Section 29. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 185/15-55) Sec. 15-55. The Cigarette Tax Act is amended by repealing Section 29. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 200/15-55) Sec. 15-55. State property. (a) All property belonging to the State of Illinois is exempt. However, the State agency holding title shall file the certificate of ownership and use required by Section 15-10, together with a copy of any written lease or agreement…

(35 ILCS 525/15-60) Sec. 15-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/15-60) Sec. 15-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-60) Sec. 15-60. Taxing district property. All property belonging to any county or municipality used exclusively for the maintenance of the poor is exempt, as is all property owned by a taxing district that is being held for future expansion or development, except …

(35 ILCS 525/15-65) Sec. 15-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-65) Sec. 15-65. Charitable purposes. All property of the following is exempt when actually and exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit: (a) Institutions of public charity. (b) Beneficent and ch…

(35 ILCS 185/15-65) Sec. 15-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-66) 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 L…

(35 ILCS 200/15-70) 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…

(35 ILCS 525/15-75) Sec. 15-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-75) 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 185/15-75) Sec. 15-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-80) 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…

(35 ILCS 200/15-85) 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 200/15-86) Sec. 15-86. Exemptions related to access to hospital and health care services by low-income and underserved individuals. (a) The General Assembly finds: (1) Despite the Supreme Court's decision in Provena Covenant Medical Center v. Dept. of Revenue, 236 Ill.2d…

(35 ILCS 200/15-90) 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 par…

(35 ILCS 200/15-95) 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 use…

(35 ILCS 158/15-990) Sec. 15-990. (Amendatory provisions; text omitted). (Source: P.A. 93-840, eff. 7-30-04; text omitted.)

(35 ILCS 158/15-995) Sec. 15-995. (Amendatory provisions; text omitted). (Source: P.A. 93-840, eff. 7-30-04; text omitted.)

(35 ILCS 5/1501) (from Ch. 120, par. 15-1501) Sec. 1501. Definitions. (a) In general. When used in this Act, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof: (1) Business income. The term "business income" means all income that may be t…

(35 ILCS 5/1502) (from Ch. 120, par. 15-1502) Sec. 1502. Arrangement and Captions. No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular Section or provision of this Act, nor shall any …

(35 ILCS 200/16-10) Sec. 16-10. Summons by the board of review or board of appeals. A board of review or board of appeals may summon any assessor, deputy, or other person to appear before it to be examined under oath concerning the method by which any evaluation has been ascertai…

(35 ILCS 200/16-100) Sec. 16-100. Correction orders. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) in any year shall order the count…

(35 ILCS 200/16-105) Sec. 16-105. Time of meeting - Public records. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) shall meet on or b…

(35 ILCS 200/16-110) Sec. 16-110. Notice of meetings - Filing complaints. In counties with 3,000,000 or more inhabitants, at least one week before its meeting to revise and correct assessments, the board of appeals (until the first Monday in December 1998 and the board of review …

(35 ILCS 200/16-115) Sec. 16-115. Filing complaints. In counties with 3,000,000 or more inhabitants, complaints that any property is overassessed or underassessed or is exempt may be made by any taxpayer. Complaints that any property is overassessed or underassessed or is exempt …

(35 ILCS 200/16-120) Sec. 16-120. Decision on complaints. In counties with 3,000,000 or more inhabitants, at its meeting for the purpose of revising and correcting the assessments, the board of appeals (until the first Monday in December 1998 and the board of review beginning the…

(35 ILCS 200/16-125) Sec. 16-125. Hearings. In counties with 3,000,000 or more inhabitants, complaints filed with the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) shall be classified …

(35 ILCS 200/16-130) Sec. 16-130. Exemption procedures; board of appeals; board of review. Whenever the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) in any county with 3,000,000 or mo…

(35 ILCS 200/16-135) Sec. 16-135. Omitted property; Notice provisions. In counties with 3,000,000 or more inhabitants, the owner of property and the executor, administrator, or trustee of a decedent whose property has been omitted in the assessment in any year or years or on whic…

(35 ILCS 200/16-140) Sec. 16-140. Omitted property. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) in any year shall direct the count…

(35 ILCS 200/16-145) Sec. 16-145. Assessment list changes. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter), in revising assessments in…