Illinois Compiled Statutes
35 ILCS 200/15-135 (2026)
School districts and community college districts
✓ current as of May 2026
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(35 ILCS 200/15-135)
Sec. 15-135.
School districts and community college districts.
All property
of public school districts or public community college districts not leased by
those districts or otherwise used with a view to profit is exempt.
(Source: P.A. 83-1312; 88-455.)
Notes of Decisions
Cited in 1
case, 2008–2008 · leading case: Springfield Sch. Dist. No. 186 v. Dep't of Revenue (Ill. App. Ct. 2008).
Springfield Sch. Dist. No. 186 v. Dep't of Revenue (Ill. App. Ct. 2008). “" 35 ILCS 200/15-135 (West 2004). The District notes the parties stipulated (1) the sale-leaseback between the District and PASC was for the purpose of obtaining - 7 - financing and (2) the District is the owner of the property.”
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