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Illinois Compiled Statutes

35 ILCS 128/90 (2026)

Applicability

✓ current as of May 2026
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(35 ILCS 128/90)
    Sec. 90. Applicability. The changes made by this amendatory Act of the 97th General Assembly to the Property Tax Code, the Illinois Income Tax Act, the Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act shall apply to: (1) all decisions by the Department on or after the effective date of this amendatory Act of the 97th General Assembly regarding entitlement or continued entitlement by hospitals, hospital owners, hospital affiliates, or hospital systems to charitable property tax exemptions; (2) all applications for property tax exemption filed by hospitals, hospital owners, hospital affiliates, or hospital systems on or after the effective date of this amendatory Act of the 97th General Assembly; (3) all applications for property tax exemption filed by hospitals, hospital owners, hospital affiliates, or hospital systems that have either not been decided by the Department before the effective date of this amendatory Act of the 97th General Assembly, or for which any such Department decisions are not final and non-appealable as of that date; (4) all decisions by the Department, on or after the effective date of this amendatory Act of the 97th General Assembly, regarding entitlement by hospitals, hospital owners or hospital affiliates to an exemption or renewal of exemption from the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act; (5) all applications for exemption or renewal of exemption from the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act filed by hospitals, hospital owners or hospital affiliates on or after the effective date of this amendatory Act of the 97th General Assembly; and (6) all applications for exemption or renewal of exemption from the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act filed by hospitals, hospital owners, or hospital affiliates that have either not been decided by the Department before the effective date of this amendatory Act of the 97th General Assembly or for which any such Department decisions are not final and non-appealable as of that date.
(Source: P.A. 97-688, eff. 6-14-12.)

    
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2016–2023 · leading case: The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023).
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The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). · cites it 4× “First, they claim that section 90 (35 ILCS 128/90 (West 2022)), which was enacted as part of Public Act 97-688 (eff.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 5× “¶ 105 Section 90 of Public Act 97-688 (codified as 35 ILCS 128/90 (West 2014)), entitled "Applicability," lists the administrative "decisions" and the "applications for property tax exemption" to which "[t]he changes made by this amendatory Act *** shall apply.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “¶ 105 Section 90 of Public Act 97-688 (codified as 35 ILCS 128/90 (West 2012)), entitled “Applicability,” lists the administrative “decisions” and the “applications for property tax exemption” to which “[t]he changes made by this amendatory Act *** shall apply.”
— 35 ILCS 128/90(1) — 2 cases
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “¶ 105 Section 90 of Public Act 97-688 (codified as 35 ILCS 128/90 (West 2014)), entitled "Applicability," lists the administrative "decisions" and the "applications for property tax exemption" to which "[t]he changes made by this amendatory Act *** shall apply.”
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “First, they claim that section 90 (35 ILCS 128/90 (West 2022)), which was enacted as part of Public Act 97-688 (eff.”
— 35 ILCS 128/90(2) — 2 cases
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “First, they claim that section 90 (35 ILCS 128/90 (West 2022)), which was enacted as part of Public Act 97-688 (eff.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “¶ 105 Section 90 of Public Act 97-688 (codified as 35 ILCS 128/90 (West 2014)), entitled "Applicability," lists the administrative "decisions" and the "applications for property tax exemption" to which "[t]he changes made by this amendatory Act *** shall apply.”
— 35 ILCS 128/90(3) — 1 case
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “¶ 105 Section 90 of Public Act 97-688 (codified as 35 ILCS 128/90 (West 2014)), entitled "Applicability," lists the administrative "decisions" and the "applications for property tax exemption" to which "[t]he changes made by this amendatory Act *** shall apply.”
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