Illinois Department of Revenue Application for Non-homestead Property Tax Exemption — PTAX-300 County Board of Review Statement of Facts Complaint no.: _______________ Volume no.: _______________ IDOR docket number: _______________ County use only IDOR use only Step 1: Identify the property __________________________________________________ 1 5 Is the applicant on Line 4 the lessee of Yes No County in which property is located the property? If “Yes”, write the dates the lease is in effect. __________________________________________________ 2 From __ __/__ __/__ __ __ __ to __ __/__ __/__ __ __ __ Property owner Attach a copy of the contract or lease. 3 __________________________________________________ Street address of property 6 __________________________________________________ Property index number (PIN) ______________________________________IL __________ Attach a copy of the property’s legal description if the county City ZIP has not assigned a number or if the property is a division. 7 Dimensions or acreage of this property___________________ 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.) Step 2: Identify any previous exemptions or applications (Providing this information will expedite processing.) 9 Does the applicant have an Illinois sales tax exemption number? Yes No If “Yes”, write the exemption number. E — ___ ___ ___ ___ — ___ ___ ___ ___ 10 Has a previous application been iled for this property or by this applicant? Yes No If “Yes”, write the Illinois Department of Revenue docket number, if known. __ __ - __ __ __ - __ __ __ __ Step 3: Identify the property’s use 11 Identify the Illinois Compiled Statutes citation for this application. 35 ILCS 200/_____________ Or ___ ILCS ___/_____________ 12 Is any income derived from this property? Yes No If “Yes”, explain in detail.__________________________________________________________________________________________ If applicable, attach __________________________________________________________________________________________ a copy of any contracts or leases. 13 Does a unit of local government own this property? Yes No If “Yes”, is the property located within its corporate boundaries? Yes No 14 If granting this application will reduce the property’s assessed valuation by $100,000 or more, has the municipality, school district, community college district, and ire protection district in which the property is located been notiied that this application has been iled? Yes No Attach a copy of the notices and postal return receipts. 15 Describe the speciic activities that take place on this property. Write the exact date each activity began and how frequently it takes place. _____________________________________________________________________________________________________________ _____________________________________________________________________________________________________________ _____________________________________________________________________________________________________________ 16 Did the activities described on Line 15 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? Yes No If “ No ”, explain in detail how the property was used between the lease or ownership date and the date these activities began. ____________ _____________________________________________________________________________________________________________ 17 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 ___________________________________________ _________________ _________________ Yes No Building 2 ___________________________________________ _________________ _________________ Yes No Building 3 ___________________________________________ _________________ _________________ Yes No PTAX-300 front (R-12/09) = Page 1 = Step 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 afidavit of use • Copies of any contracts or leases on the property The documents listed on Lines 18 through 23 may be attached to expedite processing. Mark an “X” next to any documents that are attached. 18 ___ Audited inancial statements for the most recent year 21 ___ Plot plan of each building’s location on the property with each 19 ___ Copy of the applicant’s bylaws and complete certiied building and land area labeled with property index numbers recorded copy of Articles of Incorporation, including purpose and speciic uses clause and all amendments 22 ___ Copy of any Illinois Department of Revenue Exemption 20 ___ Copy of the notices to the municipality, school district, Certiicate community college district, and ire protection district in which 23 ___ Other (list) ________________________________________ the property is located and postal return receipts if granting _________________________________________________ this application will reduce the property’s assessed valuation _________________________________________________ by $100,000 or more Step 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 Mailing address ____________________________________________________ _____________________________________________________ City State ZIP City State ZIP ____________________________________________________ ( ) — ( _____________________________________________________ ) — Phone number Phone number Step 6: Signature and notarization State of Illinois ) SS. County of ________________________________________ ) I, ______________________________________, _____________________________, being duly sworn upon oath, say that I have read Name Position the foregoing application and that all of the information is true and correct to the best of my knowledge and belief. _______________________________________________________ Afiant’s signature Subscribed and sworn to before me this _____ day of _____________________________, 2______. _______________________________________________________ Notary Public County oficial use only. Do not write in this space Step 7: County board of review statement of facts 1 Current assessment $__________________________________ For assessment year 2_______ 2 Is this exemption application for a leasehold interest assessed to the applicant? Yes No If “Yes”, write the Illinois Department of Revenue docket number for the exempt fee interest to the owner, if known. ___ ___ — ___ ___ ___ — ___ ___ ___ ___ 3 State all of the facts considered by the county board of review in recommending approval or denial of this exemption application. _____________________________________________________________________________________________________________ _____________________________________________________________________________________________________________ _____________________________________________________________________________________________________________ 4 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 5 Date of board’s action ___ ___ / ___ ___ / ___ ___ ___ ___ Step 8: County board of review certiication I certify this to be a correct statement of all facts arising in connection with proceedings on this exemption application. _______________________________________________________ Mail to: OFFICE OF LOCAL GOVERNMENT SERVICES MC 3-520 Signature of clerk of county board of review ILLINOIS DEPARTMENT OF REVENUE 101 WEST JEFFERSON STREET SPRINGFIELD IL 62702 PTAX-300 back (R-12/09) = Page 2 = General Instructions for Form PTAX-300 When must Form PTAX-300 be completed? How is a property’s exempt Complete Form PTAX-300 to apply for any non-homestead exemption except for a fed- status determined? eral/state agency or a religious exemption. The following text is a brief outline of the procedures used to determine exempt status. • For a federal/state agency exemption , complete Form PTAX-300-FS to apply for a For more information, see 35 ILCS 200/15-5 non-homestead exemption under 35 ILCS 200/15-50 or 15-55. through 15-160, 16-70, 16-130, and the Illinois • For a religious exemption , complete Form PTAX-300-R to apply for a non-home- Administrative Code, Title 86, Chapter 1, stead exemption under 35 ILCS 200/15-40. Section 110.115, Non-homestead Exemption Proceedings, and Sections 200.101 through Which steps must the applicant complete? 200.225, Practice and Procedure for Hearings The applicant must complete Steps 1 through 6. The county board of review must com- Before the Illinois Department of Revenue. plete Steps 7 and 8. Links to these references are available on the department’s web site at tax.illinois.gov . 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 Step 1 Obtain Form PTAX-300 from the county form to answer a question fully, attach additional sheets. On the top of each additional board of review where the property is lo- sheet, identify the number of each question to which a response is being made. cated. Complete the form, have it notarized, Note: The Cook County Board of Review requires that their complaint form be iled in attach all required documents, and ile the addition to Form PTAX-300. form with the county board of review. Step 2 What must be attached to Form PTAX-300? The county board of review may hold a hear- The following documents must be attached to Form PTAX-300: ing to evaluate the application and support- ing documents. • Proof of ownership (deed, contract for deed, title insurance policy, copy of the con- demnation order and proof of payment, etc. ) Step 3 The county board of review completes Steps • Picture of the property 7 and 8 and recommends whether or not the • Notarized afidavit of use exemption should be granted before forward- • Copies of any contracts or leases on the property ing Form PTAX-300 and all supporting docu- To expedite processing, attach additional documents as speciied in Step 4. ments to the department. Step 4 Must any taxing bodies be notiied that an exemption application The department assigns a docket number, has been iled? reviews the facts regarding the application, If granting this application will reduce the property’s assessed valuation by $100,000 or and determines whether or not the exemp- more, the municipality, school district, community college district, and ire protection dis- tion should be granted. trict in which the property is located must be notiied that this application has been iled. Note: In some instances, the department will request more information from the How many forms must be iled if an exemption for multiple applicant, who has 30 days from the date parcels is being sought? of the department’s request to provide that information. F ile one application in both of the following situations: The department mails its decision to • Multiple parcels acquired by the same deed — Form PTAX-300 must identify any • the applicant, variation of use or other qualifying information or characteristic ( e.g., leases, photos, • any intervenors, afidavits of use) by property index number. • the county clerk, and • A single parcel that was acquired by multiple deeds. • the clerk of the county board of review. File a separate application for each parcel if multiple parcels were acquired by separate The department’s decision is inal unless deeds, unless all four of the following conditions are met: the applicant (or another party to the matter) requests a formal hearing. • The parcels are contiguous. • All deeds were acquired before the year for which the exemption is now being sought. How is a formal hearing • Form PTAX-300 identiies which property index numbers are associated with each requested if the applicant deed. disagrees with the • Form PTAX-300 identiies any variation of use, other qualifying information, or charac- department’s decision? teristic ( e.g., leases, photos, afidavits of use) by parcel identifying number and deed. Formal hearing requests must be made with- in 60 days after the date of the department’s Where is Form PTAX -300 to be iled? decision. Mail requests for a formal hearing File the completed and notarized Form PTAX-300 with the county board of review. to the address provided on the exemption Contact the county board of review where the property is located to determine the iling decision. The request will be forwarded to the deadline and session dates. Administrative Hearings Division. 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 Instructions front (R-12/09) = Page 3 = Speciic Instructions for Form PTAX-300 Step 1: Identify the property Line 15 — Describe the speciic activities that take place on this property. Write the exact date each activity began and how Line 1 — Write the name of the county in which this property is frequently it takes place. Do not state conclusions about the type located. of activity such as “charitable” or “educational”. If the property Line 2 — Write the property owner as shown on the deed or contains more than one building or a building contains more other proof of ownership. than one loor, separately describe the activities that take place Line 3 — Write the property’s street address. in each building and on each loor. Include the square footage of each building and loor used for each activity. Line 4 — Write the name of the organization applying for the exemption ( i.e., “applicant”). Line 16 — Check the box to indicate whether or not the activities described on Line 15 began on the same date as the effective Line 5 — Check the box to indicate whether or not the applicant date of the lease on Line 5 or the date of ownership on Line 8, on Line 4 is the lessee of the property. If “Yes”, write the dates the whichever is applicable. If “No”, explain in detail how the property lease is in effect. Attach a copy of the contract or lease. was used between the lease or ownership date and the date Line 6 — Write the property index number. The chief county as- these activities began. sessment oficer or the county board of review can provide this Line 17 — Identify the use of each building on the property ( e.g., number. Attach a copy of the property’s legal description if classrooms, ire station). Write the square feet of ground area the county has not assigned a number or if the property is a (SFGA) covered by each building, the number of stories, and division. indicate whether or not there is a basement. Line 7 — Write the dimensions (square footage) or acreage of Step 4: Attach documentation this property. The following documents must be attached: Line 8 — Write the date on which ownership began. Attach a copy of proof of ownership (deed, contract for deed, or title • Proof of ownership (copy of the deed, contract for deed, title insurance policy, etc. ). If the property was obtained through insurance policy, condemnation order and proof of payment, condemnation, write the date the condemnation proceedings etc. ) were iled and attach a copy of the condemnation order and • Picture of the property proof of payment . • Notarized afidavit of use • Copies of any contracts or leases on the property Step 2: Identify any previous exemptions or Lines 18 through 22 — Mark an “X” next to any documents that applications are attached. Attaching the documents listed on Lines 18 through Line 9 — Check the box to indicate whether or not the applicant 22 may expedite processing. has an Illinois sales tax exemption number. If “Yes”, write the exemption number. Line 23 — If this property is used as a parking area, playground, lawn, or other ancillary use to an already exempt parcel, attach a Line 10 — Check the box to indicate whether or not a previous copy of the Illinois Department of Revenue Exemption Certiicate property tax exemption application has been iled for this property for the exempt parcel. Make a clear distinction between the parcel or applicant. If “Yes”, write the Illinois Department of Revenue that is already exempt and the property for which exemption is docket number, if known. now being sought. Describe how each parcel is used and indicate Step 3: Identify the property’s use the proximity of the parcels to each other. Line 11 — Write the Illinois Compiled Statutes (ILCS) citation for Step 5: Identify the person to contact regarding this application. Most of the provisions may be found in 35 ILCS this application 200/15-35 through 15-160. Line 24 — Write the name, address, and phone number of the Line 12 — Check the box to indicate whether or not any income person the county board of review and the department should is derived from the property. If “Yes”, explain in detail. If applica- contact regarding this application. ble, attach a copy of any written contracts, leases, or terms of oral agreement. Line 25 — If the applicant is not the owner, write the owner’s name, address, and phone number. Line 13 — Check the box to indicate whether or not a unit of local government owns this property. If “Yes”, indicate whether or not Step 6: Signature and notarization the property is located within its corporate boundaries. The application must be signed under oath, verifying that all of Line 14 — If granting this application will reduce the property’s the information is true and correct to the best of the applicant’s assessed valuation by $100,000 or more, the municipality, school knowledge and belief. This application must be notarized be- district, community college district, and ire protection district in fore sending to the county board of review. which the property is located must be notiied that this application has been iled. Check the box to indicate whether or not notice has been given to these taxing districts. Attach a copy of the notices and postal return receipts. PTAX-300 Instructions back (R-12/09) = Page 4 =