To be exempt for property tax purposes, the property must be owned by a "beneficent and charitable" organization and used exclusively for charitable and beneficent purposes and not leased or otherwise used for profit. However, an incidental use of the property for a noncharitable purpose will not preclude granting the exemption. (Note: Property tax exemptions are also given to most government property, as well as land used for schools, religious purposes, cemeteries, and agricultural and horticultural societies.)
To become exempt for property tax purposes, an organization must first be determined eligible by the Rock Island County Board of Review. Application to the Board of Review should include proof of ownership of the property, a specific description of all uses of the property, the organization's charter, financial statement, 501(c)(2) or 501(c)(3) exemption letter from the IRS, picture of the exterior of the property, affidavit of use of the property, and other supporting information. These officials, in turn, submit the data on the organization to the Illinois Department of Revenue for final approval before removing the property from the tax roles.
Forms available online:
- Charitable Exempt Form (PDF)
Complete this form to apply for any non-homestead exemption except for a federal/state agency or a religious exemption.
- Charitable Exempt Form - Federal and State (PDF)
Complete this form to apply for a non-homestead exemption that is a federal or state agency.
- Charitable Exempt Form - Religious (PDF)
Complete this form to apply for a non-homestead exemption that is a religious organization.
- Charitable Exemption Form - Hospital (PDF)
Complete this form to apply for a hospital non-homestead exemption. "Hospital" means any institution, place, building, buildings on a campus, or other health care facility located in Illinois that is licensed under the Hospital Licensing Act and has a hospital owner.
If you have any questions regarding the Charitable Exemption, or need to obtain an application by mail, please contact the Rock Island County Board of Review.