Step 1

• Contact the Cook County Board of Review for exempt filing dates (312-603-5542).
• Request an application for exempt status.
• Complete and return the application to the Board of Review, providing the necessary documentation of exempt ownership and/or use.
• Remember: An application may include more than one Permanent Index Number (PIN) but the applicant must still file for each parcel of property.

Your application and accompanying documentation, along with the Board of Review’s recommendation, is then sent to the Illinois Department of Revenue for a decision. This stage of the process may take anywhere from six months to a year. While an exemption application is pending, the taxes for that tax year are protected from sale.

Step 2a

• If the exempt status isnot approvedthen churches may request a formal review by the Illinois Department of Revenue (800) 732-8866.

Step 2b

• If property tax exempt statushas been approvedthe Illinois Department of Revenue will send the applicant a letter.
• You must then submit copies of the letter to the Exempt Department of the Cook County Assessor and the Cook County Treasurer (312) 443-5500.

Step 3

• The Cook County Assessor administers the exemption status for churches and religious organizations.
• It is required by law that changes in ownership must be filed with the Cook County Recorder of Deeds (312) 603-5050. Purchasers of exempt property must also notify the Cook County Assessor's Office in writing by certified mail."

Important facts you need to know about obtaining a religious exemption

• Although your organization may have received a Certificate of Incorporation, sales tax exemption or status as a not-for-profit corporation, this doesnotautomatically entitle you to aproperty taxexemption. You must apply for property tax exemption as outlined in this brochure.
• A property tax exemption must be approved foreach parcelof real estate. For example, if the owner has an exemption on one property and moves, or acquires an additional property, the old exemption doesnotautomatically extend to any other properties.
• Please note that if there are unpaid taxes and/or interest on the property, those taxes are subject to sale, even if they are from tax years before the exempt entity acquired the property.
• Find out whether there are any unpaid taxes for the property. This information is available at the Cook County Clerk’s Office (312) 603-5656.

Exempt Properties Hotline

Cook County Assessor's Office
118 N. Clark Street, Room 301
Chicago, Illinois 60602
312-603-5499