Property Tax Exemption Required Documents for Religious Ownership

  • Board of Review Real Estate Exemption Complaint

 

 

  • Affidavit of Use
    • Notarized and dated statement signed by a church official detailing the weekly schedule of specific religious or charitable activity by the owner and any lessees taking place on the property within the year
    • Specify street address and all Permanent Index Number (P.I.N.s) that form the property
    • You may include documented preparation of the property for its intended religious or charitable use

 

 

  • Recorded Proof of Ownership
    • Deed, Title Insurance Policy, Contract for Deed and Proof of Current Installment Payments, Memorandum of Contract or Lease
    • If you acquired parts of your property on different dates or if parcels are not beside each other, file separate applications for each parcel
    • Cook County Recorder of Deeds

 

  • Leases
    • Required when anyone other than the owner used the property

 

  • Preparation Documents
    • Dated bid solicitations, contractor estimates, architect plans, contracts, permits, invoices, etc.

 

 

  • By-Laws

 

  • Current Tax Bill for Each Parcel
    • Cook County Treasurer

 

  • Original Photographs
    • Including the interior and exterior of all buildings

 

  • Plat of Survey

 

  • Hand Drawn Floor Plans
    • Showing use and approximate dimensions of each room in the building

 

  • Illinois Department of Revenue Sales Tax Exemption Letter
    • Illinois Department of Revenue

 

  • U.S. Internal Revenue Service 501(c)(2) or 501(c)(3) Letter
    • Internal Revenue Service

 

  • Current Financial Statement or Charitable Organization Financial Summary

 

  • Bulletins

 

  • Registered Mail Notification to Affected Municipalities, School Districts and Community College Districts
    • Copies of letters and U.S. Postal Service receipts
    • Required only if property’s assessed value is more than $100,000

 

  • Main Church Building Exemption Letter
    • Required if subject property involves parking lots, branch offices, etc.