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PTAX-300 front (R-12/09) Illinois Department of Revenue PTAX-300 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 If applicable, attach a copy of any contracts or leases. Attach a copy of the notices and postal return receipts. Step 1: Identify the property 1 County in which property is located 2 Property owner 3 Street address of property City ZIP 4 Name of organization applying for the exemption “applicant”) 5 Is the applicant on Line 4 the lessee of Yes No the property? If “Yes”, write the dates the lease is in effect. From to 6 Property index number (PIN) 7 Dimensions or acreage of this 8 Date of ownership 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 filed 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 Or ILCS 12 Is any income derived from this property? Yes No If “Yes”, explain in 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 fire protection district in which the property is located been notified that this application has been filed? Yes No 15 Describe the specific 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 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 Attach a copy of the contract or lease. Attach a copy of the property’s legal description if the county has not assigned a number or if the property is a division. Attach a copy of proof of ownership (deed, contract for deed, title insurance policy, condemnation order and proof of payment, etc.) Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes. ---PAGE BREAK--- ( ) — PTAX-300 back (R-12/09) 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 ( ) — County official use only. Do not write in this space • 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 next to any documents that are attached. 18 Audited financial 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 certified building and land area labeled with property index numbers recorded copy of Articles of Incorporation, including purpose and specific uses clause and all amendments 22 Copy of any Illinois Department of Revenue Exemption 20 Copy of the notices to the municipality, school district, Certificate community college district, and fire 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. Affiant’s signature Subscribed and sworn to before me this day of Notary Public Step 7: County board of review statement of facts 1 Current assessment For assessment year 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 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 Reset Print ---PAGE BREAK--- General Instructions for Form PTAX-300 When must Form PTAX-300 be completed? Complete Form PTAX-300 to apply for any non-homestead exemption except for a fed- eral/state agency or a 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 a religious exemption, complete Form PTAX-300-R to apply for a non-home- stead exemption under 35 ILCS 200/15-40. Which steps must the applicant complete? The applicant must complete Steps 1 through 6. The county board of review must com- plete 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 additional sheet, identify the number of each question to which a response is being made. Note: The Cook County Board of Review requires that their complaint form be filed in addition to Form PTAX-300. What must be attached to Form PTAX-300? The following documents must be attached to Form PTAX-300: • Proof of ownership (deed, contract for deed, title insurance policy, copy of the con- demnation 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 dis- trict 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 must identify any variation of use or other qualifying information or characteristic 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 exemption is now being sought. • Form PTAX-300 identifies which property index numbers are associated with each deed. • Form PTAX-300 identifies any variation of use, other qualifying information, or charac- teristic leases, photos, affidavits of use) by parcel identifying number and deed. Where is Form PTAX-300 to be filed? File the completed and notarized Form PTAX-300 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 Instructions front (R-12/09) 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 department’s web site at tax.illinois.gov. Step 1 Obtain Form PTAX-300 from the county board of review where the property is lo- cated. Complete the form, have it notarized, attach all required documents, and file the form with the county board of review. Step 2 The county board of review may hold a hear- ing to evaluate the application and support- ing documents. Step 3 The county board of review completes Steps 7 and 8 and recommends whether or not the exemption should be granted before forward- ing Form PTAX-300 and all supporting docu- ments to the department. Step 4 The department assigns a docket number, reviews the facts regarding the application, and determines whether or not the exemp- tion 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 with- in 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. ---PAGE BREAK--- Specific Instructions for Form PTAX-300 PTAX-300 Instructions back (R-12/09) 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 “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 as- sessment 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 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 — Write the Illinois Compiled Statutes (ILCS) citation for this application. Most of the provisions may be found in 35 ILCS 200/15-35 through 15-160. Line 12 — 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 13 — Check the box to indicate whether or not a unit of local government owns this property. If “Yes”, indicate whether or not the property is located within its corporate boundaries. Line 14 — 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. Line 15 — 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 16 — Check the box to indicate whether or not the activities described on Line 15 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 17 — Identify the use of each building on the property 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. 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 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 and notarization The application must be signed under oath, verifying that all of the information is true and correct to the best of the applicant’s knowledge and belief. This application must be notarized be- fore sending to the county board of review.