ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/15-25 (2026)

Removal of exemptions

✓ current as of May 2026
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(35 ILCS 200/15-25)
    Sec. 15-25. Removal of exemptions. If the Department determines that any property has been unlawfully exempted from taxation, or is no longer entitled to exemption, the Department shall, before January 1 of any year, direct the chief county assessment officer to assess the property and return it to the assessment rolls for the next assessment year. The Department shall give notice of its decision to the owner of the property by certified mail. The decision shall be subject to review and hearing under Section 8-35, upon application by the owner filed within 60 days after the notice of decision is mailed. However, the extension of taxes on the assessment shall not be delayed by any proceedings under this Section. If the property is determined to be exempt, any taxes extended upon the assessment shall be abated or, if already paid, be refunded.
(Source: P.A. 95-331, eff. 8-21-07.)

    
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2011–2023 · 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). “According to section 15-25 of the Property Tax Code, even assuming the exemption matter was properly before the board of review in 2004, the properties would not have been returned to the assessment rolls until the next assessment year, 2005.”
Armenian Church of Lake Bluff v. Dep't of Revenue, 2011 IL App (1st) 102249 (Ill. App. Ct. 2011). · cites it 2× “” See 35 ILCS 200/15-25 (West 2008) (indicating property which has been unlawfully exempted or which no longer qualifies for exemption may be returned to the tax rolls).”
ARMENIAN CHURCH v. Dept. of Revenue, 956 N.E.2d 479 (Ill. App. Ct. 2011). · cites it 2× “" See 35 ILCS 200/15-25 (West 2008) (indicating property which has been unlawfully exempted or which no longer qualifies for exemption may be returned to the tax rolls).”
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