Property Tax Exemption Required Documents for Charitable/ Educational Ownership

A list of required documents for charitable or educational ownership property tax exemption.


Board of Review Real Estate Exemption Complaint

Illinois Department of Revenue Application (PTAX-300)


Affidavit of Use
Notarized and dated statement signed by a charity/school officer detailing the specific charitable or educational 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 charitable or educational 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.


State Corporate Charter or Articles of Incorporation
Secretary of State


Corporate By-Laws


Illinois Department of Education Certificate of Accreditation
For schools only


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


Brochures


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.