Ptax 300 R Form PDF Details

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QuestionAnswer
Form NamePtax 300 R Form
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other nameshow to ptax 300 r, ptax 300 r, ptax 300 illinois department of revenue form, property yes ptax download

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If applicable, attach a copy of any contracts or leases.

Illinois Department of Revenue

 

PTAX-300-R

Application for Religious Property Tax Exemption —

 

 

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?

 

 

2

__________________________________________________

If “Yes”, write the dates the lease is in effect.

 

 

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.

4 __________________________________________________

7

Dimensions or acreage of this property___________________

 

 

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?

 

If “Yes”, write the exemption number.

E— ___ ___ ___ ___ — ___ ___ ___ ___

Yes

No

10Has a previous application been filed for this property or by this applicant?

If “Yes”, write the Illinois Department of Revenue docket number, if known. __ __ - __ __ __ - __ __ __ __

Yes

No

Step 3: Identify the property’s use

11Describe the specific activities that take place on this property, such as 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.

_____________________________________________________________________________________________________________

12If 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.

aIs the minister or other official ordained, commissioned, licensed, or otherwise certified? If “No”, attach documentation explaining his or her religious duties and responsibilities.

bIs the minister or other official required to reside in the property as a condition of employment or association? c Does the minister or other official have any ownership interest in this property?

Yes

Yes Yes

No

No No

13 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?

Yes

No

If “No”, explain in detail how the property was used between the lease or ownership date and the date these activities began.____________

_______________________________________________________________________________________________________________

14Identify 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

___________________________________________ _________________

_________________

Yes

Yes

Yes

No

No

No

15 Is any income derived from this property?

Yes

No

If “Yes”, explain in detail.__________________________________________________________________________________________

__________________________________________________________________________________________

16If granting this application will reduce the property’s assessed valuation by $100,000 or more, has the municipality, school district, community college district, and fire protection district in which the property is located been notified that this application has been filed?

Attach a copy of the notices and postal return receipts.

Yes

No

PTAX-300-R front (R-10/17)

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 affidavit 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 financial statements for the most recent year

19 ___ Copy of the applicant’s bylaws and complete certified recorded copy of Articles of Incorporation, including purpose clause and all amendments

20 ___ Copy of the notices to the municipality, school district, community college district, and fire protection 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

21 ___ Plot plan of each building’s location on the property with each building and land area labeled with property index numbers and specific uses

22 ___ Copy of any Illinois Department of Revenue Exemption Certificate

23 ___ Other (list) ________________________________________

_________________________________________________

_________________________________________________

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

I, ______________________________________, _____________________________, say that I have read the foregoing application

Name

Position

and that all of the information is true and correct to the best of my knowledge and belief.

_______________________________________________________ __ __ / __ __ / __ __ __ __

Signature

County official 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?

 

If “Yes”, write the Illinois Department of Revenue docket number for the exempt fee interest to the owner,

 

if known. ___ ___ — ___ ___ ___ — ___ ___ ___ ___

 

Yes

No

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 certification

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-R back (R-10/17)

General Instructions for Form PTAX-300-R

When must Form PTAX-300-R be completed?

Complete Form PTAX-300-R to apply for any non-homestead religious exemption.

For a federal/state agency exemption, complete Form PTAX- 300-FS to apply for a non-homestead exemption under 35 ILCS 200/15-50 or 15-55.

For any other non-homestead exemption, complete Form PTAX-300 to apply for a non-homestead exemption under 35 ILCS 200/15.

Which steps must the applicant complete?

The applicant must complete Steps 1 through 6. The county board of review must complete Steps 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 ad- ditional sheet, identify the number of each question to which a response is being made.

Note: The Cook County Board of Review requires that their com- plaint form be filed in addition to Form PTAX-300-R.

What must be attached to Form PTAX-300-R?

The following documents must be attached 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 Step 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, community college district, and fire protection 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 property index 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 exemp- tion is now being sought.

Form PTAX-300-R identifies which property index numbers are associated with each deed.

Form PTAX-300-R identifies any variation of use, other qualify-

ing information, or characteristic (e.g., leases, photos, affida- vits 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 as- sessment year.

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 ref- erences are available on the department’s web site at tax.illinois.gov.

Step 1

Obtain Form PTAX-300-R from the county board of review where the property is located. Complete the form, attach all required docu- ments, and file the form with the county board of review.

Step 2

The county board of review may hold a hearing to evaluate the ap- plication and supporting documents.

Step 3

The county board of review completes Steps 7 and 8 and recom- mends whether or not the exemption should be granted before forwarding Form PTAX-300-R and all supporting documents to the department.

Step 4

The department assigns a docket number, reviews the facts regard- ing 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, 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.

PTAX-300-R Instructions (R-10/17)

Specific Instructions for Form PTAX-300-R

Step 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 5 — Check the box to indicate whether or not the applicant on Line 4 is the lessee of the property. If “Yes”, write the dates the lease is in effect. Attach a copy of the contract or lease.

Line 6 — Write the property index number. The chief county assessment officer (CCAO) 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 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.

Step 2: Identify any previous exemptions or applications

Line 9 — Check the box to indicate whether or not the applicant has an Illinois sales tax exemption number. If “Yes”, write the exemption number.

Line 10 — Check the box to indicate whether or not a previous property tax exemption application has been filed for this property or applicant. If “Yes”, write the Illinois Department of Revenue docket number, if known.

Step 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 and how frequently it takes place. 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.

Line 12 — Follow the instructions on the form.

Line 13 — Check the box to 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. If “No”, explain in detail how the property was used between the lease or ownership date and the date these activities began.

Line 14 — Identify the use of each building on the property (e.g., classrooms, fire station). 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 — Check the box to indicate whether or not any income is derived from the property. If “Yes”, explain in detail. If applica- ble, attach a copy of any written contracts, leases, or terms of oral agreement.

Line 16 — If granting this application will reduce the property’s assessed valuation by $100,000 or more, the municipality, school district, community college district, and fire protection district in which the property is located must be notified that this application has been filed. 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.

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 affidavit of use

Copies of any contracts or leases on the property

Lines 18 through 22 — Mark an “X” next to any documents that are attached. Attaching the documents listed on Lines 18 through 22 may expedite processing.

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.

Step 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 department should contact regarding this application.

Line 25 — If the applicant is not the owner, write the owner’s name, address, and phone number.

Step 6: Signature

The application must be signed, verifying that all of the informa- tion is true and correct to the best of the applicant’s knowledge and belief.

PTAX-300-R Instructions (R-10/17)

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ptax 300 illinois department of revenue form conclusion process detailed (portion 1)

2. Soon after the prior part is filled out, go to type in the applicable details in these: Does the applicant have an, If Yes write the Illinois, Yes, Step Identify the propertys use, or religious denomination answer, date of ownership on Line, Is the minister or other official, Yes Yes Yes, Basement YN, No of stories, No No, SFGA, Yes, Use, and Building.

If Yes write the Illinois, No of stories, and Basement YN inside ptax 300 illinois department of revenue form

3. The following part focuses on Is any income derived from this, Yes, and PTAXR front R - fill in all of these empty form fields.

Filling in section 3 of ptax 300 illinois department of revenue form

4. You're ready to fill out this next part! Here you'll have these cid Proof of ownership copy of the, recorded copy of Articles of, The documents listed on Lines, community college district and fire, building and land area labeled, Plot plan of each buildings, Copy of any Illinois Department, Certificate, Step Identify the person to, Owners name if the applicant is, Name of applicants representative, Mailing address, Mailing address, City Phone number, and State form blanks to complete.

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As to Mailing address and Plot plan of each buildings, be sure that you don't make any errors here. These are the key fields in this form.

5. Lastly, this final segment is precisely what you have to finish prior to submitting the document. The fields in this instance are the next: Step County board of review, For assessment year, Is this exemption application for, If Yes write the Illinois, Yes, State all of the facts considered, County board of review, Full year exemption Partial year, Date of boards action, Step County board of review, Mail to OFFICE OF LOCAL, ILLINOIS DEPARTMENT OF REVENUE, and PTAXR back R.

How one can prepare ptax 300 illinois department of revenue form part 5

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