Illinois Compiled Statutes
35 ILCS 200/15-5 (2026)
Creation of exemptions
✓ current as of May 2026
Find cases:
SyfertCases citing this section
IL-ILGAilga.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
(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
with the county board of
review or board of appeals, following the procedures of Section
16-70 or
16-130.
In addition, in counties with a population of 3,000,000 or more, the board of
review shall transmit to the county assessor's office, within 14 days of
receipt, a copy of any application that requests exempt status under Section
15-40.
(b) Notwithstanding any provision to the contrary, all properties owned by the entities listed in this subsection and held for future development are exempt from property taxes. Persons applying for an exemption under this subsection are not required to follow the procedures set forth in Section 16-70 or 16-130. To claim an exemption under this subsection, the entities listed below must submit the following documentation to the county board of review: (i) a recorded deed vesting title in the entity and identifying the legal description and property index number for the exempt property; and (ii) an affidavit of use signed by an authorized signor or agent for the entity attesting that the property is being held for future development. Once the board of review confirms that it has received true and accurate copies of the documentation identified in this subsection, the exemption is granted without further review from the Department. If an exemption is approved, the board of review shall direct the county assessor to correct the assessment to reflect the exemption. The decision of the board of review is a final administrative decision subject to review under the Administrative Review Law. The exemption approval process set forth in this subsection shall apply to property owned by any of the following entities and held for future development: (1) County of Cook d/b/a Cook County Land Bank | Authority; |
(2) South Suburban Land Bank and Development | Authority; or |
(3) Northern Illinois Land Bank Authority. (Source: P.A. 102-815, eff. 5-13-22.)
Notes of Decisions
Cited in 9
cases (1 in the last 5 years), 1997–2023 · leading case: Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010).
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “With applications for all other exemptions, the matter is forwarded to the Department of Revenue for a determination as to "whether the property is legally liable to taxation.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “35 ILCS 200/15-5 (West 2014); see also 11 Eunice A.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “35 ILCS 200/15-5 (West 2014); see also 11 Eunice A.”
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “35 ILCS 200/15-5 (West 2022). Once filed, the taxpayer then proceeds administratively before the Department (see generally id.”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “The county board of review then notifies the Department of a non-final determination as to whether the property is exempt, and the Department determines whether the property is legally liable for taxation. 35 ILCS 200/16-130 (West 2010).”
NorthShore Univ. Healthsystem v. The Illinois Dep't of Revenue, 2017 IL App (1st) 153647 (Ill. App. Ct. 2017). “The county board of review then notifies the Department of a non-final determination as to whether the property is exempt, and the Department determines whether the property is legally liable for taxation.”
United Methodist Vill. Ret. Communities, Inc. v. Prop. Tax Appeal Bd. (Ill. App. Ct. 2001). “At the same time, in accordance with the provisions of section 15-5 of the Property Tax Code (35 ILCS 200/15-5 (West 1998)), petitioner filed with the Board of Review applications for exemption as to each parcel.”
Chicagoland Chamber of Com. v. Pappas (Ill. App. Ct. 2007). “35 ILCS 200/15-5 through 15-180 (West 2004).”
Chicago & Ne. Illinois Dist. Council v. Dep't of Revenue (Ill. App. Ct. 1997). “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 the subject property, it was entitled to tax-exempt status under section 500.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.
|