Illinois Department of Revenue PTAX-300-R Religious Application for Non-homestead Property Tax Exemption — County Board of Review Statement of Facts Complaint no.: _______________ Volume no.: _______________ IDOR docket number: County use only _______________ IDOR use only Part 1: Identify the property 1 ____________________________________________________ County in which property is located 6 _____________________________________________________ Parcel identifying number 2 ____________________________________________________ Property owner 3 ____________________________________________________ Attach a copy of the property’s legal description if the county has not assigned a number or if the property is a division. 7 Dimensions or acreage of this property _____________________ Street address of property ____________________________________________________ City ZIP 4 ____________________________________________________ Name of organization applying for the exemption (i.e., “applicant”) 8 _____________________________________________________ Date of ownership Attach a copy of proof of ownership (deed, contract for deed, title insurance policy, condemnation order and proof of payment, etc.) 5 ___ Yes ___ No Is the applicant on Line 4 the lessee of the property? If “Yes,” write the dates the lease is in effect. From ______________________ To _______________________ Attach a copy of the contract or lease. Part 2: Identify any previous exemptions or applications (Providing this information will expedite processing.) 9 ___ Yes ___ No Does the applicant have an Illinois sales tax exemption number? If “Yes,” write the exemption number. E— ___ ___ ___ ___ — ___ ___ ___ ___ 10 ___ Yes ___ No Has a previous application been filed for this property or by this applicant? If “Yes,” write the Illinois Department of Revenue docket number, if known. ___ ___ — ___ ___ ___ — ___ ___ ___ ___ Part 3: Identify the property’s use 11 Describe the specific activities that take place on this property (i.e., housing facilities for a minister or other similar official of a religious institution or religious denomination, public religious worship services or related functions, religious education and instruction, administrative support services). Write the exact date each activity began, how frequently it takes place, and the hours during which the activity is held. _________________________________________________________________________________________________ _____________________________________________________________________________________________________________ _____________________________________________________________________________________________________________ 12 If this property is used as a housing facility for a minister of a church or other similar official of a religious institution or religious denomination, answer the following questions. a ___ Yes ___ No Is the minister or other official ordained, commissioned, licensed, or otherwise certified? If “No,” attach documentation explaining his or her religious duties and responsibilities. b ___ Yes ___ No Is the minister or other official required to reside in the property as a condition of employment or association? c ___ Yes ___ No Does the minister or other official have any ownership interest in this property? 13 ___ Yes ___ No Did the activities described on Line 11 begin on the same date as the effective date of the lease on Line 5 or the date of ownership on Line 8, whichever is applicable? If “No,” explain in detail how the property was used between the lease or ownership date and the date these activities began. _______________________________________________ ______________________________________________________________________________________________ 14 Identify each building’s use, square feet of ground area (SFGA), number of stories, and whether or not there is a basement. Use SFGA No. of stories Basement? (Y/N) Building 1 ___________________________________________ Building 2 ___________________________________________ Building 3 ___________________________________________ 15 16 _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ ___ Yes ___ No Is any income derived from this property? If “Yes,” explain in detail. _________________________________________ If applicable, attach a copy ______________________________________________________________________________________________ of any ______________________________________________________________________________________________ contracts or leases. ___ Yes ___ No If granting this application will reduce the property’s assessed valuation by $100,000 or more, has the municipality, school district, and community college district in which the property is located been notified that this application has Attach a copy of the been filed? notices and postal return receipts. American LegalNet, Inc. PTAX-300-R front (R-3/03) This form is authorized as outlined by the Illinois Compiled Statutes, 35 ILCS 200/15-5, 16-70, and 16-130. Disclosure of this information is REQUIRED. This form has been approved by the Forms Management Center. IL-492-3149 www.FormsWorkflow.com Part 4: Attach documentation The following documents must be attached: • Proof of ownership (copy of the deed, contract for deed, title insurance policy, condemnation order and proof of payment, etc.) • Picture of the property • Notarized affidavit of use • Copies of any contracts or leases on the property The documents identified on Lines 17 through 23 may be attached to expedite processing. Mark an “X” next to any documents that are attached. 17 ___ Audited financial statements for the most recent year 18 ___ Copy of the applicant’s constitution, bylaws, and complete 21 ___ Plot plan of each building’s location on the property with each building and land area labeled with parcel identifying numbers certified recorded copy of Articles of Incorporation, including and specific uses purpose clause and all amendments 22 ___ Copy of any Illinois Department of Revenue Exemption 19 ___ Church bulletin and/or newsletter Certificate 20 ___ Copy of the notices to the municipality, school district, and 23 ___ Other (list) ________________________________________ community college district in which the property is located _________________________________________________ and postal return receipts if granting this application will reduce _________________________________________________ the property’s assessed valuation by $100,000 or more _________________________________________________ Part 5: Identify the person to contact regarding this application 24 ____________________________________________________ 25 _____________________________________________________ Name of applicant’s representative Owner’s name (if the applicant is not the owner) ____________________________________________________ _____________________________________________________ Mailing address (include rural route or P.O. box, if applicable) Mailing address (include rural route or P.O. box, if applicable) ____________________________________________________ City State ZIP _____________________________________________________ City State ZIP (____________________________________________________ ) — (_____________________________________________________ ) — Phone number Phone number Part 6: Signature I, ______________________________________, _____________________________, say that I have read the foregoing application and (Name) (Position) that all of the information is true and correct to the best of my knowledge and belief. _______________________________________________________ Date _____________________________________________________ (Signature) Part 7: County Board of Review statement of facts 26 Current assessment $__________________________________ For assessment year 20___ 27 ___ Yes ___ No Is this exemption application for a leasehold interest assessed to the applicant? If “Yes,” write the Illinois Department of Revenue docket number for the exempt fee interest to the owner, if known. ___ ___ — ___ ___ ___ — ___ ___ ___ ___ 28 State all of the facts considered by the County Board of Review in recommending approval or denial of this exemption application. _____________________________________________________________________________________________________________ _____________________________________________________________________________________________________________ _____________________________________________________________________________________________________________ 29 County Board of Review recommendation ___ Full year exemption ___ Partial year exemption From _________________________ To _________________________ ___ Partial exemption for the following described portion of the property: ___________________________________________________ __________________________________________________________________________________________________________ ___ Deny exemption 30 Date of Board’s action _________________________________ Part 8: County Board of Review certification I hereby certify this to be a correct statement of all facts arising in connection with proceedings on this exemption application. _______________________________________________________ Clerk (or Secretary in Cook County) of the County Board of Review’s signature Mail to: OFFICE OF LOCAL GOVERNMENT SERVICES EXEMPTION SECTION (3-520) ILLINOIS DEPARTMENT OF REVENUE 101 WEST JEFFERSON STREET SPRINGFIELD IL 62702 PTAX-300-R back (R-3/03) American LegalNet, Inc. www.FormsWorkflow.com General Instructions for Form PTAX-300-R When must Form PTAX-300-R be completed? Complete Form PTAX-300-R to apply for a non-homestead exemption under 35 ILCS 200/15-40 (religious). • Complete Form PTAX-300-FS to apply for a non-homestead exemption under 35 ILCS 200/15-50 or 15-55 (federal or state agency). • Complete Form PTAX-300 to apply for any other non-homestead exemption. Which parts must the applicant complete? The applicant must complete Parts 1, 2, 3, 4, 5, and 6. The County Board of Review must complete Parts 7 and 8. Complete all lines and attach all required documents or the County Board of Review will not accept the incomplete exemption application. If there is not enough space on this form to answer a question fully, attach additional sheets. On the top of each additional sheet, identify the number of each question to which a response is being made. How is a property’s exempt status determined? The following text is a brief outline of the procedures used to determine exempt status. For more information, see 35 ILCS 200/15-5 through 15-160, 16-70, 16-130, and the Illinois Administrative Code, Title 86, Chapter 1, Section 110.115, Non-homestead Exemption Proceedings, and Sections 200.101 through 200.225, Practice and Procedure for Hearings Before the Illinois Department of Revenue. Links to these references are available on the Illinois Department of Revenue’s web site at www.ILtax.com. Step 1 What must be attached to Form PTAX-300-R? Obtain Form PTAX-300-R from the County Board of Review where the property is located. Complete the form, attach all required documents, and file the form after it is signed with the County Board of Review. The following documents must be attached to Form PTAX-300-R: Step 2 Note: The Cook County Board of Review requires that a complaint form be filed in addition to Form PTAX-300-R. • Proof of ownership (deed, contract for deed, title insurance policy, copy of the condemnation order and proof of payment, etc.) • Picture of the property • Notarized affidavit of use • Copies of any contracts or leases on the property To expedite processing, attach additional documents as specified in Part 4. Must any taxing bodies be notified that an exemption application has been filed? If granting this application will reduce the property’s assessed valuation by $100,000 or more, the municipality, school district, and community college district (in which the property is located) must be notified that this application has been filed. How many forms must be filed if an exemption for multiple parcels is being sought? File one application in both of the following situations: • Multiple parcels acquired by the same deed — Form PTAX-300-R must identify any variation of use or other qualifying information or characteristic (e.g., leases, photos, affidavits of use) by parcel identifying number. • A single parcel that was acquired by multiple deeds File a separate application for each parcel if multiple parcels were acquired by separate deeds, unless all four of the following conditions are met: • The parcels are contiguous. • All deeds were acquired before the year for which the exemption is now being sought. • Form PTAX-300-R identifies which parcel identifying numbers are associated with each deed. • Form PTAX-300-R identifies any variation of use or other qualifying information or characteristic (e.g., leases, photos, affidavits of use) by parcel identifying number and deed. Where is Form PTAX-300-R to be filed? File the completed Form PTAX-300-R with the County Board of Review. Contact the County Board of Review where the property is located to determine the filing deadline and session dates. The County Board of Review considers exemption applications for the assessment year for which the Board is in session only. It cannot consider an exemption for a previous or subsequent assessment year. PTAX-300-R Instructions front (R-3/03) The County Board of Review may hold a hearing to evaluate the application and supporting documents. Step 3 The County Board of Review completes the Statement of Facts and recommends whether or not the exemption should be granted before forwarding Form PTAX-300-R and all supporting documents to the Illinois Department of Revenue. Step 4 The department assigns a docket number, reviews the facts regarding the application, and determines whether or not the exemption should be granted. Note: In some instances, the department will request more information from the applicant, who has 30 days from the date of the department’s request to provide that information. The department mails its decision to • • • • the applicant, any intervenors, the County Clerk, the County Assessor (Cook and St. Clair Counties), and • the Clerk of the County Board of Review. The department’s decision is final unless the applicant (or another party to the matter) requests a formal hearing. How is a formal hearing requested if the applicant disagrees with the department’s decision? Formal hearing requests must be made within 60 days after the date of the department’s decision. Mail requests for a formal hearing to the address provided on the exemption decision. The request will be forwarded to the Administrative Hearings Division. American LegalNet, Inc. www.FormsWorkflow.com Specific Instructions for Form PTAX-300-R Part 1: Identify the property Line 1 — Write the name of the county in which this property is located. Line 2 — Write the property owner as shown on the deed or other proof of ownership. Line 3 — Write the property’s street address. Line 4 — Write the name of the organization applying for the exemption (i.e., “applicant”). Line 14 — Identify the use of each building on the property (e.g., school, sanctuary). Write the square feet of ground area (SFGA) covered by each building, the number of stories, and indicate whether or not there is a basement. Line 15 — Indicate whether or not any income is derived from the property by marking an “X” in the appropriate space. If “Yes,” write the sources and the corresponding amount of income. If applicable, attach a copy of any contracts or leases. Line 5 — Indicate whether or not the applicant on Line 4 is the lessee of the property by marking an “X” in the appropriate space. If “Yes,” write the dates the lease is in effect. Attach a copy of the contract or lease. Line 6 — Write the parcel identifying number. The chief county assessment officer or the County Board of Review can provide this number. Attach a copy of the property’s legal description if the county has not assigned a number or if the property is a division. Line 16 — If granting this application will reduce the property’s assessed valuation by $100,000 or more, the municipality, school district, and community college district in which the property is located must be notified that this application has been filed. Indicate whether or not notice has been given to these taxing districts by marking an “X” in the appropriate space. Attach a copy of the notices and postal return receipts. Part 4: Attach documentation Line 7 — Write the dimensions (square footage) or acreage of this property. Line 8 —Write the date on which ownership began. Attach a copy of proof of ownership (deed, contract for deed, or title insurance policy, etc.). If the property was obtained through condemnation, write the date the condemnation proceedings were filed and attach a copy of the condemnation order and proof of payment. Part 2: Identify any previous exemptions or applications Line 9 — Indicate whether or not the applicant has an Illinois sales tax exemption number by marking an “X” in the appropriate space. If “Yes,” write the exemption number. Line 10 — Indicate whether or not a previous property tax exemption application has been filed for this property or applicant by marking an “X” in the appropriate space. If “Yes,” write the Illinois Department of Revenue docket number, if known. Part 3: Identify the property’s use Line 11 — Describe the specific activities that take place on this property. Write the exact date each activity began, how frequently it takes place, and the hours during which the activity is held. Do not state conclusions about the type of activity such as “charitable” or “educational.” If the property contains more than one building or a building contains more than one floor, separately describe the activities that take place in each building and on each floor. Include the square footage of each building and floor used for each activity. The following documents must be attached: • Proof of ownership (copy of the deed, contract for deed, title insurance policy, condemnation order and proof of payment, etc.) • Picture of the property • Notarized affidavit of use • Copies of any contracts or leases on the property The documents identified on Lines 17 through 23 may be attached to expedite processing. Mark an “X” next to any documents that are attached. Line 23 — If this property is used as a parking area, playground, lawn, or other ancillary use to an already exempt parcel, attach a copy of the Illinois Department of Revenue Exemption Certificate for the exempt parcel. Make a clear distinction between the parcel that is already exempt and the property for which exemption is now being sought. Describe how each parcel is used and indicate the proximity of the parcels to each other. Part 5: Identify the person to contact regarding this application Line 24 — Write the name, address, and phone number of the person the County Board of Review and the Illinois Department of Revenue should contact regarding this application. Line 25 — If the applicant is not the owner, write the owner’s name, address, and phone number. Part 6: Signature The application must be signed, verifying that all of the information is true and correct to the best of the applicant’s knowledge and belief. Line 12 — If this property is used as a housing facility for a minister of a church or other similar official of a religious institution or religious denomination, answer questions in items 12a, 12b, and 12c. Line 13 — Indicate whether or not the activities described on Line 11 began on the same date as the effective date of the lease on Line 5 or the date of ownership on Line 8, whichever is applicable, by marking an “X” in the appropriate space. If “No,” explain in detail how the property was used between the lease or ownership date and the date these activities began. PTAX-300-R Instructions back (R-3/03) American LegalNet, Inc. www.FormsWorkflow.com