How does an organization apply for a property tax exemption?

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To apply, your organization should complete one of the following four applications, available from the chief county assessment officer (CCAO).

• Charitable, educational, and governmental organizations, other than federal and state agencies should complete Form PTAX-300, Application for Non-homestead Property Tax Exemption.
• Federal and state agencies should complete Form PTAX-300-FS, Application for Federal/State Agency Property Tax Exemption.
• Religious organizations should complete Form PTAX-300-R, Application for Religious Property Tax Exemption.
• Hospitals applying under 35 ILCS 200/15-86 should complete Form PTAX-300-H, Application for Hospital Property Tax Exemption.

Submit the application along with all required documents, to the board of review of the county in which the property is located. The board will hold a hearing and evaluate all of the information submitted before making a recommendation. All of the documents are then forwarded to the Department for a final determination. This decision is final unless the applicant or another party to the matter requests a formal hearing.

Note: Some organizations do charitable work but aren't primarily organized and operated for charitable purposes. Therefore, they may not qualify for this exemption. These can include civic and fraternal organizations, such as Amvets, Chambers of Commerce, Elks Clubs, Lions Clubs, and Rotary Clubs. To qualify for a charitable exemption, the property must be owned by a charitable organization, and exclusively used for charitable purposes (and not leased or otherwise used with a view to profit).

For more information, see 35 ILCS 200/15.

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