ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/15-35 (2026)

Schools

✓ current as of May 2026
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(35 ILCS 200/15-35)
    Sec. 15-35. Schools. All property donated by the United States for school purposes, and all property of schools, not sold or leased or otherwise used with a view to profit, is exempt, whether owned by a resident or non-resident of this State or by a corporation incorporated in any state of the United States. Also exempt is:
        (a) property of schools which is leased to a
    
municipality to be used for municipal purposes on a not-for-profit basis;
        (b) property of schools on which the schools are
    
located and any other property of schools used by the schools exclusively for school purposes, including, but not limited to, student residence halls, dormitories and other housing facilities for students and their spouses and children, staff housing facilities, and school-owned and operated dormitory or residence halls occupied in whole or in part by students who belong to fraternities, sororities, or other campus organizations;
        (c) property donated, granted, received or used for
    
public school, college, theological seminary, university, or other educational purposes, whether held in trust or absolutely;
        (d) in counties with more than 200,000 inhabitants
    
which classify property, property (including interests in land and other facilities) on or adjacent to (even if separated by a public street, alley, sidewalk, parkway or other public way) the grounds of a school, if that property is used by an academic, research or professional society, institute, association or organization which serves the advancement of learning in a field or fields of study taught by the school and which property is not used with a view to profit;
        (e) property owned by a school district. The
    
exemption under this subsection is not affected by any transaction in which, for the purpose of obtaining financing, the school district, directly or indirectly, leases or otherwise transfers the property to another for which or whom property is not exempt and immediately after the lease or transfer enters into a leaseback or other agreement that directly or indirectly gives the school district a right to use, control, and possess the property. In the case of a conveyance of the property, the school district must retain an option to purchase the property at a future date or, within the limitations period for reverters, the property must revert back to the school district.
            (1) If the property has been conveyed as
        
described in this subsection, the property is no longer exempt under this Section as of the date when:
                (A) the right of the school district to use,
            
control, and possess the property is terminated;
                (B) the school district no longer has an
            
option to purchase or otherwise acquire the property; and
                (C) there is no provision for a reverter of
            
the property to the school district within the limitations period for reverters.
            (2) Pursuant to Sections 15-15 and 15-20 of this
        
Code, the school district shall notify the chief county assessment officer of any transaction under this subsection. The chief county assessment officer shall determine initial and continuing compliance with the requirements of this subsection for tax exemption. Failure to notify the chief county assessment officer of a transaction under this subsection or to otherwise comply with the requirements of Sections 15-15 and 15-20 of this Code shall, in the discretion of the chief county assessment officer, constitute cause to terminate the exemption, notwithstanding any other provision of this Code.
            (3) No provision of this subsection shall be
        
construed to affect the obligation of the school district to which an exemption certificate has been issued under this Section from its obligation under Section 15-10 of this Code to file an annual certificate of status or to notify the chief county assessment officer of transfers of interest or other changes in the status of the property as required by this Code.
            (4) The changes made by this amendatory Act of
        
the 91st General Assembly are declarative of existing law and shall not be construed as a new enactment; and
        (f) in counties with more than 200,000 inhabitants
    
which classify property, property of a corporation, which is an exempt entity under paragraph (3) of Section 501(c) of the Internal Revenue Code or its successor law, used by the corporation for the following purposes: (1) conducting continuing education for professional development of personnel in energy-related industries; (2) maintaining a library of energy technology information available to students and the public free of charge; and (3) conducting research in energy and environment, which research results could be ultimately accessible to persons involved in education.
(Source: P.A. 91-513, eff. 8-13-99; 91-578, eff. 8-14-99; 92-16, eff. 6-28-01.)

    
Notes of Decisions
Cited in 13 cases (2 in the last 5 years), 1997–2025 · leading case: Keystone Montessori Sch. v. Vill. of River Forest, 2021 IL App (1st) 191992 (Ill. App. Ct. 2021).
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Keystone Montessori Sch. v. Vill. of River Forest, 2021 IL App (1st) 191992 (Ill. App. Ct. 2021). · cites it 4× “IX, § 6) and the Tax Code provision for a property tax exemption for schools (35 ILCS 200/15-35 (West 2018)). Courts in other states had addressed the strong public policy favoring tax exemptions for schools.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “Establishing an Exemption for the First Time ¶ 62 Although the General Assembly has categorically exempted certain real estate from taxation (35 ILCS 200/15-35 to 15-185 (West 2014)), anyone wishing to establish an exemption for a particular parcel of real estate must apply for…”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “Establishing an Exemption for the First Time ¶ 62 Although the General Assembly has categorically exempted certain real estate from taxation (35 ILCS 200/15-35 to 15-185 (West 2014)), anyone wishing to establish an exemption for a particular parcel of real estate must apply for…”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “(West 2010)), and specifically sought exemptions as a school (35 ILCS 200/15-35(a) (West 2010)) and as a charitable purpose (35 ILCS 200/15-65 (West 2010)), as well as exemptions for the campus’ parking areas (35 ILCS 200/15-125 (West 2010)).”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “(West 2010)), and specifically sought exemptions as a school (35 ILCS 200/15-35(a) (West 2010)) and as a charitable purpose (35 ILCS 200/15-65 (West 2010)), as well as exemptions for the campus’s parking areas (35 ILCS 200/15-125 (West 2010)).”
Illinois Beta House Fund Corp. v. Illinois Dep't of Revenue (Ill. App. Ct. 2008). · cites it 12× “The plaintiff argues it is entitled to an exemption under section 15-35(c) of the Property Tax Code (35 ILCS 200/15-35 (West 1998)), because its residential real estate is being “used for *** college, *** university or other educational purposes.”
Univ. of Chicago v. Dep't of Revenue, 2020 IL App (1st) 191195 (Ill. App. Ct. 2020). · cites it 4× “rtment of Revenue (Department) and its director, appeal from the circuit court’s order reversing the Department’s decision that plaintiffs, the University of Chicago (University) and Bright Horizons Children’s Centers, LLC (Bright Horizons) (sometimes referred to as…”
Chicago & Ne. Illinois Dist. Council v. Dep't of Revenue (Ill. App. Ct. 1997). · cites it 3× “1, now repealed, amended and recodified in the Property Tax Act at 35 ILCS 200/15-35 (West 1996)). The Council filed a real estate tax exemption application with the Board of Appeals of Cook County (see 35 ILCS 200/15-5 (West 1996)), alleging that because it operated a school on…”
Big Ten Conf., Inc. v. Dep't of Revenue (Ill. App. Ct. 2000). · cites it 2× “Although the ALJ found the Big Ten "undoubtedly reduce[d] the administrative costs associated with such programs to constituent members," he found this insufficient to qualify the property as one used for an educational purpose within the meaning of section 15-35(c) of the…”
Lincoln Univ. v. Logan Cnty., 2025 IL App (4th) 241012 (Ill. App. Ct. 2025). “As a result of this plain language, the University’s exemption differs dramatically from the use-based statutory exemption created by section 15-35 of the current Tax Code, which states that “all property of schools, not sold or leased or otherwise used with a view to profit, is…”
Springfield Sch. Dist. No. 186 v. Dep't of Revenue (Ill. App. Ct. 2008). “35 ILCS 200/15-35(a), (d) (West 2004). The legislature's use of repetitive language in subsections (a) and (d) becomes surplusage if the section is read as the Department recommends with the phrase "not sold or leased or otherwise used with a view to profit" applying to each…”
Faith Builders Church v. Dep't of Revenue (Ill. App. Ct. 2008). “In addition to an exemption under section 15-40(a), Faith Builders argues the child-care center and preschool are exempt under section 15-35 of the Code, which provides as follows: "All property donated by the United States for school purposes, and all property of schools, not…”
Show all 13 citing cases →
— 35 ILCS 200/15-35(a) — 3 cases
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “(West 2010)), and specifically sought exemptions as a school (35 ILCS 200/15-35(a) (West 2010)) and as a charitable purpose (35 ILCS 200/15-65 (West 2010)), as well as exemptions for the campus’ parking areas (35 ILCS 200/15-125 (West 2010)).”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “(West 2010)), and specifically sought exemptions as a school (35 ILCS 200/15-35(a) (West 2010)) and as a charitable purpose (35 ILCS 200/15-65 (West 2010)), as well as exemptions for the campus’s parking areas (35 ILCS 200/15-125 (West 2010)).”
Springfield Sch. Dist. No. 186 v. Dep't of Revenue (Ill. App. Ct. 2008). “35 ILCS 200/15-35(a), (d) (West 2004). The legislature's use of repetitive language in subsections (a) and (d) becomes surplusage if the section is read as the Department recommends with the phrase "not sold or leased or otherwise used with a view to profit" applying to each…”
— 35 ILCS 200/15-35(b) — 1 case
Illinois Beta House Fund Corp. v. Illinois Dep't of Revenue (Ill. App. Ct. 2008). “The plaintiff argues it is entitled to an exemption under section 15-35(c) of the Property Tax Code (35 ILCS 200/15-35 (West 1998)), because its residential real estate is being “used for *** college, *** university or other educational purposes.”
— 35 ILCS 200/15-35(c) — 2 cases
Illinois Beta House Fund Corp. v. Illinois Dep't of Revenue (Ill. App. Ct. 2008). “The plaintiff argues it is entitled to an exemption under section 15-35(c) of the Property Tax Code (35 ILCS 200/15-35 (West 1998)), because its residential real estate is being “used for *** college, *** university or other educational purposes.”
Big Ten Conf., Inc. v. Dep't of Revenue (Ill. App. Ct. 2000). “Although the ALJ found the Big Ten "undoubtedly reduce[d] the administrative costs associated with such programs to constituent members," he found this insufficient to qualify the property as one used for an educational purpose within the meaning of section 15-35(c) of the…”
— 35 ILCS 200/15-35(e) — 1 case
Illinois Beta House Fund Corp. v. Illinois Dep't of Revenue (Ill. App. Ct. 2008). “The plaintiff argues it is entitled to an exemption under section 15-35(c) of the Property Tax Code (35 ILCS 200/15-35 (West 1998)), because its residential real estate is being “used for *** college, *** university or other educational purposes.”
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