Illinois Form PTAX-300 is the Application for Non-homestead Property Tax Exemption that charitable, religious, educational, and other qualifying owners must file with the County Board of Review to ask the Illinois Department of Revenue (IDOR) to remove a parcel from the property tax rolls. The form is filed under the authority of the Illinois Property Tax Code, 35 ILCS 200/15-5, and a single missing signature, wrong PIN, or late attachment can push the exemption decision back an entire tax year and cost the owner thousands in avoided tax.
Roughly 8,000 non-homestead exemption applications move through IDOR every year, and agency staff report that more than one in three initial filings are returned for missing attachments, unsworn affidavits, or incomplete legal descriptions, according to IDOR property tax guidance. This guide walks you through every line, page, and supporting document so your filing lands cleanly the first time.
- 📋 What PTAX-300 is, who must file it, and when each variant (PTAX-300-R, PTAX-300-H, PTAX-300-FS) replaces the base form
- 🗂️ The exact documents, PINs, deeds, and IRS letters to gather before you open the PDF
- ✍️ A field-by-field walkthrough of all six Steps with sample entries and edge cases
- 🏛️ Three full named-filer scenarios (church, charity, private school) with line-level entries
- ⚠️ The most common county-level mistakes, deadlines, and appeal windows after a Board of Review decision
What the Form Is and Who Must File It
Form PTAX-300 (R-12/09) is the general application a property owner files when the land or building is used for a purpose the Illinois legislature has declared exempt, such as charitable, religious, educational, governmental, or burial use. The county Chief County Assessment Officer (CCAO) reviews it first, the Board of Review then makes a non-binding recommendation, and the Illinois Department of Revenue issues the final determination. The form covers exemptions described in 35 ILCS 200/15-35 through 15-160 for property other than homesteads, federal/state property, and hospital property.
The PTAX-300 family has four cousins, and picking the wrong cousin is the fastest way to get a rejection letter. Religious organizations applying on the basis of religious worship use PTAX-300-R, hospitals seeking the charitable hospital exemption under Section 15-86 use PTAX-300-H, and federal/state agencies use PTAX-300-FS. Everyone else, including charities, private schools, fraternal posts, cemeteries, and museums, files the base PTAX-300 you are reading about here.
Eligibility flows from two parallel requirements: the owner must be a qualifying entity, and the use of the property must match an exempt purpose. A 501(c)(3) determination from the IRS is helpful but not controlling, because Illinois courts have repeatedly held that state exemption is a separate test, as the Illinois Supreme Court explained in Provena Covenant Medical Center v. Department of Revenue. Filers who skip the use analysis and lean only on federal status often lose at the Property Tax Appeal Board.
Before You Start: Documents and Information You Need
Gather every item below before opening the PDF, because PTAX-300 must be filed as a complete package or the Board of Review will reject it on intake. The PTAX-300 instructions list the attachments, and county boards such as the Cook County Board of Review publish supplemental checklists.
- Recorded deed or title document. This proves the applicant owns the parcel; without it, IDOR cannot verify chain of title and will deny the application as filed by a non-owner.
- Property Index Number (PIN). The PIN ties the application to the assessor’s parcel record; an incorrect PIN exempts the wrong land.
- Legal description. Pull this from the deed or a recent tax bill; a paraphrased description is grounds for rejection.
- IRS determination letter. Confirms federal tax status; useful but not dispositive for Illinois.
- Articles of incorporation and bylaws. Show the entity’s exempt purpose in its governing documents.
- Most recent financial statement or IRS Form 990. Demonstrates the entity does not operate for profit.
- Photographs of the property. Inside and outside shots tied to the claimed use.
- Plat of survey or site plan. Required if only part of the parcel is used for the exempt purpose.
- Affidavit of use, notarized. Step 6 of the form must be sworn before a notary.
- Closing statement or contract. If the property was recently acquired, this proves the date of ownership entered in Step 2.
The Illinois Property Tax Code, 35 ILCS 200/15-10, requires an annual certificate of status once the exemption is granted, so keep a labeled folder of these items for next year’s renewal. Skipping the photographs is the single most common reason a Cook County application is returned; the Board cannot evaluate use without visual proof.
Where to Get the Form and How to Access It
The current revision is PTAX-300 (R-12/09), hosted as a fillable PDF on the Illinois Department of Revenue property tax forms page. Always download a fresh copy each filing cycle because older revisions sometimes circulate on third-party sites and county boards reject them on sight. Open the PDF in Adobe Acrobat Reader rather than a browser preview so the form fields save your entries.
Counties also distribute paper copies through the Chief County Assessment Officer. In Cook County, the form is available through the Cook County Assessor’s office and the Board of Review. In the collar counties, you can usually pick up the form at the supervisor of assessments’ office; for example, the DuPage County Supervisor of Assessments stocks it, as do Lake County, Will County, and Kane County.
The form itself is six Steps over four pages. Step 1 covers property identification, Step 2 covers ownership, Step 3 covers the applicant entity, Step 4 covers the exempt use, Step 5 covers leases and income, and Step 6 is the sworn affidavit. There is no online filing portal at the state level; PTAX-300 must be filed on paper or as a scanned PDF with the county Board of Review, which then forwards it to IDOR.
Step-by-Step: How to Fill Out PTAX-300 Line by Line
The form’s six Steps mirror the order IDOR reviewers read it in. Complete the Steps in order, because Step 4 depends on the PIN entered in Step 1 and the ownership date entered in Step 2.
Step 1, Line 1: County
Plain English. Which Illinois county is the property located in?
How to answer. Print the county name in capital letters, without the word “County” after it. Use the county where the land sits, not where the owner’s headquarters are.
Example. Maria Lopez, treasurer of a Chicago food pantry that owns a warehouse in suburban Cicero, writes COOK.
Nuance. If the parcel straddles a county line, file a separate PTAX-300 with each county’s Board of Review; IDOR will issue one decision per parcel per county.
Common mistake and consequence. Filers list the county of the owner’s mailing address instead of the parcel’s location, which causes the wrong Board of Review to receive the file and adds 60 to 90 days to processing.
Misconception. Many filers think the state assigns the county; the applicant must declare it, and the assessor uses that declaration to route the file.
Step 1, Line 2: Property Index Number (PIN)
Plain English. What is the parcel’s unique tax ID?
How to answer. Copy the PIN exactly as it appears on the most recent tax bill, including all dashes. Cook County PINs have 14 digits in the format 14-21-106-017-0000; downstate counties vary.
Example. Pastor James Reed of First Hope Church enters 14-21-106-017-0000 from the 2025 second-installment tax bill.
Nuance. If the property has multiple PINs because it spans several lots, list every PIN; attach a second sheet if there is no room.
Common mistake and consequence. Transposing two digits exempts a neighbor’s parcel and leaves yours fully taxable, and IDOR will not correct it administratively; you must withdraw and refile.
Misconception. Filers assume the assessor will “look up” the right PIN from the address. The assessor uses what you write.
Step 1, Line 3: Property Address
Plain English. Where is the property?
How to answer. Write the full street address as the post office recognizes it, including unit or suite numbers. Spell out the municipality.
Example. 4521 W Cermak Rd, Cicero, IL 60804.
Nuance. Vacant land without a street number uses the cross-street description, such as NW corner of Cermak Rd and 45th Ave, Cicero.
Common mistake and consequence. Using a PO Box here triggers an automatic return because PTAX-300 needs the physical situs.
Misconception. Some filers think the mailing address goes on this line; mailing address belongs in Step 3.
Step 1, Line 4: Legal Description
Plain English. What does the deed call this land?
How to answer. Copy the legal description verbatim from the recorded deed. Attach the deed as Exhibit A and write See attached deed only if the description exceeds the available lines.
Example. Lot 17 in Block 4 of Smith’s Addition to Cicero, being a subdivision of part of the SE 1/4 of Section 21, Township 39 North, Range 13 East of the Third Principal Meridian, in Cook County, Illinois.
Nuance. Metes-and-bounds descriptions must be copied with every call and bearing intact.
Common mistake and consequence. Filers paraphrase or shorten the description; IDOR returns the file because the parcel cannot be uniquely identified.
Misconception. A street address is not a legal description, even though it identifies the property to humans.
Step 1, Line 5: Dimensions or Acreage
Plain English. How big is the parcel?
How to answer. Use square feet for urban lots and acres for rural parcels. Round to two decimals.
Example. 0.34 acres or 14,810 sq ft.
Nuance. If only part of the parcel is used for an exempt purpose, give both the total acreage and the exempt portion (for example, 2.50 acres total, 1.10 acres exempt use).
Common mistake and consequence. Reporting only the building footprint understates the parcel and confuses the partial-exemption analysis.
Misconception. Filers think the assessor’s GIS measurement controls; the applicant’s stated dimensions control unless the assessor objects.
Step 2, Line 6: Date of Ownership
Plain English. When did the applicant acquire title?
How to answer. Use MM/DD/YYYY from the deed’s recording date, not the closing date.
Example. 06/14/2025.
Nuance. If title was transferred by gift or merger, use the date of the executed transfer document.
Common mistake and consequence. Filers enter the contract date, which can be weeks earlier than recording; IDOR may grant exemption only from the recording date and tax the gap.
Misconception. Filers believe ownership for exemption purposes begins at closing; under Illinois law, the recorded date controls third-party notice.
Step 2, Line 7: Date of First Exempt Use
Plain English. When did the property start being used for the exempt purpose?
How to answer. Use MM/DD/YYYY for the first day the exempt activity actually began on the parcel.
Example. Pastor Reed writes 07/01/2025 because the first worship service was held that Sunday.
Nuance. Construction and renovation periods can still qualify under 35 ILCS 200/15-50 if the property is being prepared for exempt use; document the date construction began.
Common mistake and consequence. Filers enter the date of ownership again here, which collapses two distinct legal concepts and may waive prorated exemption rights for the partial year.
Misconception. “Use” does not require the doors to be open to the public; preparatory exempt activity counts.
Step 3, Line 8: Applicant’s Legal Name
Plain English. What is the exact name of the owner?
How to answer. Write the legal name from the articles of incorporation, not a “doing business as” trade name.
Example. First Hope Church of Cicero, an Illinois not-for-profit corporation.
Nuance. If the entity recently changed names, attach the certificate of amendment from the Illinois Secretary of State.
Common mistake and consequence. Using the DBA causes a mismatch with the deed and triggers a chain-of-title inquiry.
Misconception. Filers think small punctuation differences do not matter; IDOR matches character-by-character.
Step 3, Lines 9–11: Mailing Address, Phone, Email
Plain English. Where should the agency send correspondence?
How to answer. Use a monitored mailing address, a daytime phone, and a checked email. A PO Box is fine here.
Example. PO Box 2210, Cicero, IL 60804; (708) 555-0144; treasurer@firsthope.org.
Nuance. Use an institutional email, not a personal Gmail; volunteers turn over and emails get lost.
Common mistake and consequence. Filers list a board member’s home address; the next year’s annual certification notice goes to the wrong place and the exemption lapses.
Misconception. IDOR does not call before mailing; if no one reads the mailbox, you miss the response window.
Step 3, Line 12: Type of Organization
Plain English. What kind of entity owns the property?
How to answer. Check the box that matches your articles of incorporation: charitable, religious, educational, school, fraternal, veterans, governmental, cemetery, or other.
Example. First Hope Church checks Religious.
Nuance. A nonprofit may qualify as both charitable and educational; pick the one closest to the use, not the broadest one.
Common mistake and consequence. Filers check “Other” out of caution, which routes the file to a generalist reviewer instead of the specialist queue and slows review.
Misconception. Federal 501(c)(3) status does not automatically make an organization “charitable” under Illinois law; the use test still applies.
Step 4, Line 13: Description of Property Use
Plain English. What happens on this property?
How to answer. Write a narrative of two to four paragraphs describing every activity, who conducts it, and how often. Be concrete: list service hours, programs, and beneficiaries.
Example. The property houses Sunday worship services from 9:00 a.m. to noon, a Wednesday evening Bible study, a Tuesday food pantry serving roughly 180 households per week, and youth tutoring on Thursdays. No portion is rented to outside groups for profit.
Nuance. If any portion is leased or used commercially, describe it here and provide the lease in Step 5; partial exemption is allowed.
Common mistake and consequence. Filers write a one-line “religious use” answer; IDOR cannot apply the use test and returns the file requesting detail.
Misconception. A vague answer is “safer.” It is not; vague answers are the leading cause of denial.
Step 5, Lines 14–18: Leases, Rentals, and Income
Plain English. Does anyone pay to use the property?
How to answer. Disclose every lease, license, or rental, even nominal rent from another nonprofit. Provide tenant name, square footage, term, and annual rent.
Example. Tenant: Cicero Community Health Clinic (501(c)(3)); 1,200 sq ft; 1-year lease; $1 per year.
Nuance. Leasing to a for-profit entity, even briefly, can defeat exemption on the leased portion; see Methodist Old Peoples Home v. Korzen for the use-with-a-view-to-profit test.
Common mistake and consequence. Filers omit a sublease they consider “informal,” and the assessor discovers it during inspection, costing credibility.
Misconception. Charging “just enough to cover utilities” is still rental income for this analysis.
Step 6, Line 19: Affidavit and Signature
Plain English. Sign under oath that everything above is true.
How to answer. The applicant’s authorized officer signs, prints name and title, dates, and signs in front of a notary public who completes the jurat.
Example. James Reed, Pastor and President of the Board, signed and sworn before notary Lisa Park on 09/12/2025.
Nuance. Electronic notarization is allowed under the Illinois Notary Public Act, but the county Board of Review may still require a wet-ink original.
Common mistake and consequence. Filers sign without a notary, and the entire application is void; the Board cannot accept an unsworn affidavit.
Misconception. The board’s secretary cannot also act as the notary if she is an officer of the applicant; that creates a conflict.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show how three different filers complete PTAX-300 from Step 1 through Step 6 using the official form.
Scenario 1: Pastor James Reed, First Hope Church (Religious Use)
First Hope Church bought a former retail building in Cicero, renovated it, and held its first service on July 1, 2025.
| Form Section | What James Enters |
|---|---|
| Step 1, County | COOK |
| Step 1, PIN | 14-21-106-017-0000 |
| Step 1, Property Address | 4521 W Cermak Rd, Cicero, IL 60804 |
| Step 1, Legal Description | Lot 17 in Block 4 of Smith’s Addition to Cicero … (see attached deed) |
| Step 2, Date of Ownership | 06/14/2025 |
| Step 2, Date of First Exempt Use | 07/01/2025 |
| Step 3, Applicant Name | First Hope Church of Cicero, an Illinois not-for-profit corporation |
| Step 3, Type of Organization | Religious |
| Step 4, Use Description | Sunday worship, weekly food pantry serving 180 households, youth tutoring, Bible study |
| Step 5, Leases | None |
| Step 6, Signature | James Reed, Pastor and Board President; notarized 09/12/2025 |
Scenario 2: Maria Lopez, Cicero Community Food Pantry (Charitable Use)
Maria’s nonprofit owns a 0.34-acre warehouse used six days a week to receive, sort, and distribute groceries to low-income families.
| Form Section | What Maria Enters |
|---|---|
| Step 1, County | COOK |
| Step 1, PIN | 16-29-204-008-0000 |
| Step 1, Property Address | 2210 S 50th Ave, Cicero, IL 60804 |
| Step 1, Legal Description | Lot 8 in Block 2 of Hawthorne Subdivision (see attached deed) |
| Step 2, Date of Ownership | 03/02/2024 |
| Step 2, Date of First Exempt Use | 03/15/2024 |
| Step 3, Applicant Name | Cicero Community Food Pantry NFP |
| Step 3, Type of Organization | Charitable |
| Step 4, Use Description | Food storage and distribution to roughly 900 households per month, no fee charged, volunteer-run |
| Step 5, Leases | None; one storage closet shared rent-free with Cicero Community Health Clinic |
| Step 6, Signature | Maria Lopez, Executive Director; notarized 04/10/2024 |
Scenario 3: Dr. Karen Patel, Northshore Montessori Academy (Educational Use)
Northshore Montessori is a 501(c)(3) private school in Evanston that owns a 1.10-acre campus with classroom buildings and a playground.
| Form Section | What Karen Enters |
|---|---|
| Step 1, County | COOK |
| Step 1, PIN | 11-07-318-022-0000 |
| Step 1, Property Address | 1840 Sherman Ave, Evanston, IL 60201 |
| Step 1, Legal Description | Lots 22 and 23 in Block 7 of Evanston Heights (see attached deed) |
| Step 2, Date of Ownership | 08/01/2023 |
| Step 2, Date of First Exempt Use | 08/22/2023 |
| Step 3, Applicant Name | Northshore Montessori Academy, an Illinois NFP corporation |
| Step 3, Type of Organization | School |
| Step 4, Use Description | Pre-K through 6th grade instruction, 165 enrolled students, 9 classrooms, on-site playground |
| Step 5, Leases | Summer camp by Northshore Montessori (same entity), no third-party rental |
| Step 6, Signature | Dr. Karen Patel, Head of School; notarized 09/05/2023 |
How to File the Completed Form
PTAX-300 must be filed with the County Board of Review in the county where the property sits, not directly with IDOR. The Board reviews, holds a hearing if needed, and forwards the file to the Illinois Department of Revenue, which issues the final exemption determination.
- By mail. Send the original signed and notarized form, with all attachments, to your Board of Review. Cook County’s Board of Review accepts filings at 118 N Clark St, Room 601, Chicago, IL 60602. There is no filing fee. Use certified mail with return receipt as proof-of-filing; keep the green card with your records.
- In person. Walk-in filing is available at most county offices, including the Cook County Board of Review, the DuPage County Supervisor of Assessments, and the Will County Supervisor of Assessments. Ask for a date-stamped copy as proof-of-filing.
- By fax. A handful of downstate counties still accept fax filings, but Cook and the collar counties do not. Confirm with the Chief County Assessment Officer before relying on fax.
- By email or portal. Cook County’s Board of Review accepts scanned PDF filings through its Digital Appeals Processing System; other counties vary. Save the confirmation email.
Deadlines are county-driven, not statewide. In Cook County, PTAX-300 must be filed by the close of the Board of Review session for the township in which the property is located, which usually runs September through March, as published on the Cook County Board of Review website. Newly acquired property has its own deadline under 35 ILCS 200/15-10: the owner must file within 60 days of acquisition to capture the prorated exemption for the partial year.
What Happens After You File
After filing, the Board of Review docket clerks stamp the file, assign a docket number, and place the application on the next available hearing list. The Board may inspect the property, interview the applicant, and request supplemental materials before voting on a recommendation. Pastor Reed, for example, hosted a 20-minute Board inspection three weeks after filing and received a positive recommendation the same day.
The Board’s recommendation is non-binding. The entire file is then mailed to the Illinois Department of Revenue Property Tax Division in Springfield, where a state reviewer applies statute and case law and issues a written decision. Decisions typically arrive 4 to 9 months after the Board’s recommendation, longer in busy cycles.
If IDOR grants the exemption, the county assessor removes the parcel from the tax roll for the appropriate years and refunds taxes paid for any partial year covered. If IDOR denies, the applicant has 30 days from receipt of the decision to file an appeal with the Illinois Property Tax Appeal Board or with the circuit court. Missing that 30-day window forfeits review rights for that tax year, so calendar the deadline the day the decision arrives.
Mistakes to Avoid When Filling Out the Form
Most PTAX-300 problems are self-inflicted, and the agency’s annual returns log shows the same errors year after year. Walk this list before sealing your envelope.
- Wrong PIN. Exempts a neighbor’s land, not yours.
- Paraphrased legal description. Triggers an automatic return.
- Date of ownership instead of date of first exempt use. Costs you prorated relief.
- Unsworn affidavit. Voids the entire application.
- Missing photographs. Prevents the Board from confirming use.
- DBA name instead of legal name. Creates a chain-of-title mismatch.
- PO Box as property address. PTAX-300 needs the physical situs.
- Failing to disclose a lease. Defeats credibility and can void exemption on that portion.
- Filing after the Board’s session closes. Pushes exemption to the next tax year entirely.
- Sending the file directly to IDOR. IDOR returns it; the county Board must intake first.
- Checking “Other” instead of the closest organization type. Slows review and signals confusion.
- Forgetting the IRS determination letter. Reviewers still want to see it even though it is not dispositive.
Do’s and Don’ts
- Do download a fresh copy of the form each year from IDOR’s forms page; revisions matter.
- Do attach the recorded deed as Exhibit A; it answers half the reviewer’s questions.
- Do write a detailed use narrative in Step 4; specificity wins exemptions.
- Do use certified mail with return receipt; you will need the proof-of-filing.
- Do calendar the 30-day appeal window the day any IDOR decision arrives.
- Do keep a duplicate copy of the entire filed package; you will need it for next year’s renewal.
- Don’t file PTAX-300 if your property is a hospital; use PTAX-300-H instead and avoid an automatic return.
- Don’t assume federal 501(c)(3) status guarantees Illinois exemption; the use test is separate.
- Don’t sign Step 6 outside the notary’s presence; the jurat fails.
- Don’t lease to a for-profit tenant without disclosing it; the omission is worse than the lease.
- Don’t use a personal email address in Step 3; volunteers turn over.
- Don’t wait until the Board’s session closes; late filings push exemption to next year.
Pros and Cons of Filing on Your Own vs. With Help
Many small nonprofits file PTAX-300 themselves, while larger institutions hire a property tax attorney or consultant. Both paths work; the right choice depends on the facts.
- Pro, DIY. No legal fees, which preserves scarce nonprofit dollars for mission.
- Pro, DIY. Board members learn the property and the statute, which helps with future renewals.
- Pro, DIY. Simple cases (single parcel, single religious use, no leases) rarely need counsel.
- Pro, DIY. Forces the organization to document its use, which strengthens governance.
- Pro, DIY. County assessors are usually willing to coach pro se filers on form mechanics.
- Con, DIY. Volunteer filers miss the use-versus-ownership distinction and lose prorated relief.
- Con, DIY. Affidavit notarization mistakes void the file and waste a year.
- Con, DIY. Lease disclosure errors are hard to undo at the Property Tax Appeal Board.
- Con, DIY. Cook County’s procedural calendar is unforgiving and confusing.
- Con, DIY. Adverse IDOR decisions are harder to appeal without counsel because the PTAB rules are formal.
Filing Channels at a Glance
| Channel | What It Means for You |
|---|---|
| Mail with certified return receipt | Reliable proof-of-filing; allow 3–5 business days for delivery |
| In-person walk-in | Same-day date stamp; useful when a deadline is days away |
| County e-portal (Cook County DAPS) | Fast confirmation email; only available in some counties |
| Fax | Accepted in a few downstate counties; verify first |
PTAX-300 vs. Its Variants
| Form | When You Use It |
|---|---|
| PTAX-300 | General charitable, educational, religious-affiliated, fraternal, cemetery, and other non-homestead uses |
| PTAX-300-R | Religious-worship use, filed annually under Section 15-40 |
| PTAX-300-H | Hospital charitable exemption under Section 15-86 |
| PTAX-300-FS | Federal and state-owned property |
Key Case Law That Shapes PTAX-300 Decisions
Two Illinois Supreme Court cases shape how IDOR reads PTAX-300. In Methodist Old Peoples Home v. Korzen, the court set out the six-factor test for charitable use, including that property must be used without a view to profit and primarily benefit an indefinite number of people. The court reaffirmed and tightened that test in Provena Covenant Medical Center v. Department of Revenue, which is why hospitals now file PTAX-300-H under Section 15-86 rather than the base form.
The Property Tax Appeal Board also issues written opinions on non-homestead exemptions; you can search them through the PTAB decisions database. Reading two or three recent decisions involving your organization type before drafting Step 4 will sharpen your narrative.
FAQs
Do I file PTAX-300 every year?
No. You file PTAX-300 once for the initial exemption, then submit the annual certification of status the assessor mails you each year to confirm nothing has changed.
Do I need a 501(c)(3) letter to file PTAX-300?
No. Federal status helps but is not required; Illinois applies its own charitable-use test under 35 ILCS 200/15-65.
Should I write my church’s DBA or legal name in Step 3, Line 8?
No. Use the legal name from your articles of incorporation; the DBA goes nowhere on this form.
Do I list the date of closing or the date of recording in Step 2, Line 6?
No. Use the recording date from the deed because that is when ownership is effective against third parties under Illinois law.
Can I write “See attached” for the legal description in Step 1, Line 4?
Yes. You may write See attached deed if you attach the full recorded deed, but never paraphrase the description itself.
Is there a filing fee for PTAX-300?
No. Illinois charges no fee to file PTAX-300 with the County Board of Review.
Do I file PTAX-300 directly with the Illinois Department of Revenue?
No. File with your County Board of Review first; the Board forwards the file to IDOR after its recommendation.
Can a hospital use PTAX-300?
No. Hospitals seeking the charitable hospital exemption file PTAX-300-H under Section 15-86 instead.
Do I have to notarize Step 6?
Yes. The Step 6 affidavit is a sworn statement; an unsworn signature voids the entire application.
Can I get a prorated exemption for a partial year if I bought the property mid-year?
Yes. Under 35 ILCS 200/15-10, file within 60 days of acquisition and you may receive prorated relief from the date of first exempt use.
Will leasing part of the building to another nonprofit cost me my exemption?
No. Not automatically; disclose the lease in Step 5 and IDOR will analyze the use under the Korzen factors before deciding.
Do I include photographs even if the Board can drive by?
Yes. Photographs are mandatory in most counties; Cook County returns files that lack interior and exterior photos.
How long does IDOR take to decide?
No firm timeline exists, but expect 4 to 9 months after the Board of Review forwards the file, sometimes longer in heavy cycles.
Can I appeal an IDOR denial?
Yes. You have 30 days from receipt of the decision to appeal to the Illinois Property Tax Appeal Board or to the circuit court.
Should I check “Other” in Step 3, Line 12 if I am not sure?
No. Pick the closest match (charitable, religious, educational, fraternal); “Other” slows review and signals uncertainty to the reviewer.
Related reading
- How to Fill Out Illinois Affidavit of Heirship (w/Examples) + FAQs
- How to Fill Out Illinois Form PTAX-203 (w/Examples) + FAQs
- How to Fill Out Illinois Form PTAX-324 (w/Examples) + FAQs
- How to Fill Out Illinois Form PTAX-329 (w/Examples) + FAQs
- How to Fill Out Illinois Form PTAX-340 (w/Examples) + FAQs
- How to Fill Out Illinois Form ST-556 (w/Examples) + FAQs
- How to Fill Out Illinois Form IL-1120-ST (w/Examples) + FAQs