Form PTAX-766, Application and Affidavit for IRC 501(c)(2), (c)(8), or (c)(10) Fraternal Organization Assessment Freeze, is the notarized form a qualified fraternal organization uses to freeze the assessed value of real property it owns and uses. It is one of the Rock Island County assessor forms: it is filed with the chief county assessment officer (CCAO), and the copy published by the county prints the Rock Island County CCAO mailing address. The organization's chief presiding officer completes it, whether the organization applies for the first time or renews. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by Rock Island County.
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What is PTAX-766?
Form PTAX-766 is the application and affidavit a qualified fraternal organization files with its chief county assessment officer (CCAO) to freeze the assessed value of real property it owns and uses, under 35 ILCS 200/10-360.
The freeze is available to a qualified fraternal organization, or to its affiliated Illinois not-for-profit corporation chartered before 1920, that is exempt under Internal Revenue Code (IRC) Section 501(c)(2), (c)(8), or (c)(10). According to the form's instructions, the CCAO freezes the assessed value (AV) at 15 percent of the tax year 2002 AV for property that qualifies in tax year 2003, or at 15 percent of the AV for the tax year the property first qualifies after tax year 2003. Improvements or additions that increase the AV are also frozen, at 15 percent of the AV of the improvement or addition in the year it is first assessed.
The form has two parts. Step 1 collects the organization, the property index number (PIN), the assessment year and whether this is a first application or a renewal. Step 2 is an affidavit about ownership, tax liability, leases, the organization's activities and the buildings. The chief presiding officer signs it under penalties of perjury before a notary public.
Rock Island County's Documents & Forms page lists the charitable PTAX-300 forms separately as non-homestead exemption applications. Form PTAX-766 is different: it applies for an assessment freeze, not an exemption.
Who needs to file PTAX-766?
The fraternal organization's chief presiding officer completes and signs Form PTAX-766 on behalf of the organization. The organization qualifies for the freeze if it meets all of these conditions:
- It is a fraternal organization, or its affiliated Illinois not-for-profit corporation, chartered before 1920.
- It owns and uses real property.
- It is an exempt entity under IRC Section 501(c)(2), (c)(8), or (c)(10).
- Its members provide, directly or indirectly, financial support for charitable works, such as medical care, drug rehabilitation, or education.
The same form is used for three situations, which you identify on lines 4, 5 and 6: a first application, a renewal with no changes to report, and a renewal with changes to report. Examples of changes the instructions say to report include additions or improvements, a change in the organization's name, conveyance of property, destruction or removal of improvements, and leasing of property.
If your organization leases part of the property to a person or entity that does not qualify for the freeze, line 9 requires a copy of the lease to be attached.
When to file PTAX-766
For all Illinois counties except Cook County, file Form PTAX-766 with your CCAO by December 31 of the assessment year for which you are applying. For Cook County, the form must be filed with the Cook County Assessor by January 31 of the assessment year for which you are applying.
The form asks for the assessment year on line 3, so the deadline is tied to that year. A renewal uses the same form and the same filing deadline: if nothing has changed, the chief presiding officer completes Step 1, signs and has the form notarized; if there are changes, Step 1 and the changed lines of Step 2 must be completed, with documentation explaining the changes attached. The form prints no processing time.
Documents you need
- Proof of an Illinois not-for-profit corporation charter prior to 1920: your Illinois charter issued before 1920, or a certification that the organization was chartered in Illinois before 1920.
- Alternatively, a certification that your organization was affiliated with a qualified fraternal organization chartered in Illinois prior to 1920.
- Proof of exempt status under IRC Section 501(c)(2), (c)(8), or (c)(10): an IRS group exemption letter plus a copy of an annual IRS filing that lists your organization.
- Alternatively, your U.S. Form 990, or your IRS determination letter issued in response to your filing of U.S. Form 1024.
- Proof of ownership or other legal or equitable interest in the property, such as a deed, contract for deed, trust document, title insurance policy, organizational agreement, incorporation document, court order or affidavit of adverse possession.
- Copies of leases or contracts concerning the property, if applicable; line 9 specifically requires a copy of the lease if you lease any of the property to an entity not qualified for the freeze.
- For a renewal with changes: documentation explaining each change reported on the form.
How to fill out PTAX-766
Enter organization and contact details
On line 1, type or print the name of the fraternal organization, the street address of its property, the mailing address if different, and the name and phone number of a contact person.
Provide the property index number
On line 2a, write the PIN of the property for which you request the freeze; it is on your property tax bill or available from the CCAO. Use line 2b for the legal description only if you cannot obtain your PIN.
Write the assessment year
On line 3, write the four digits of the assessment year for which you are applying.
Mark first-time or renewal status
Answer Yes or No on line 4 (first application), line 5 (renewal with no changes) and line 6 (renewal with changes). For a no-change renewal, complete only Step 1, sign and have the form notarized.
Report ownership and tax liability
On line 7, say whether the organization owned or held a legal or equitable interest in the property on January 1 of the assessment year; if Yes, complete line 7a (deed or contract for deed date) or line 7b (other, specified, with date). On line 8, say whether the organization is liable for the property taxes.
Answer the leasing question
On line 9, say whether any of the property is leased to a person or entity not qualified for the freeze. If Yes, you must attach a copy of the lease.
Describe activities and charitable support
On line 10, describe the organization's activities on the property. On line 11, answer whether members provide direct or indirect financial support for charitable works such as medical care, drug rehabilitation, or education.
Describe the property and buildings
On line 12, say whether the principal building is on this property, and on line 13 write the dimensions or acreage. On lines 14a to 14c, write the square feet of ground area, number of stories and basement (Y or N) for each building.
Sign before a notary
The chief presiding officer signs and dates under penalties of perjury, and the notary public completes the subscribed-and-sworn block. Do not sign until you are with the notary.
Review, attach documents and download
Check every line and gather the required attachments. Download or print the completed PDF from FillingPDF, then assemble the package described under How to submit.
How to submit PTAX-766
Form PTAX-766 is filed with the chief county assessment officer (CCAO) by mail; the form prints no other filing channel. The completed form must be signed by the chief presiding officer and notarized before it is filed.
- By mail: Rock Island County CCAO, 1504 3rd Avenue, Rock Island, IL 61201.
- Questions: call (309) 558-3660, the number printed on the form for the Rock Island County CCAO.
Include the attachments the instructions require: proof of an Illinois charter before 1920, proof of exempt status, proof of ownership or other legal or equitable interest in the property, and copies of leases or contracts if they apply. A renewal with changes needs documentation explaining the changes. File by December 31 of the assessment year; the Cook County deadline and filing office are different, as described under When to file. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the form without a notary's signature; the instructions require the form to be notarized, and the notary block is part of the form.
- Having someone other than the chief presiding officer sign the application and affidavit.
- Missing the December 31 deadline of the assessment year, or applying that date to Cook County, where the deadline is January 31 and the filing office is the Cook County Assessor.
- Leaving out supporting attachments on a first application, such as proof of the pre-1920 Illinois charter, proof of exempt status or proof of ownership.
- Answering Yes to line 9 (leasing to an unqualified party) without attaching a copy of the lease.
- Completing only Step 1 for a renewal that has changes; line 6 renewals must also complete the lines of Step 2 that changed and attach documentation.
- Writing a legal description on line 2b when you can obtain your PIN; the form asks for it only if you are unable to obtain the PIN.
- Mailing the form to an office other than the CCAO listed on the form.
Frequently asked questions
What is Form PTAX-766 used for?
Form PTAX-766 is the application and affidavit for the IRC 501(c)(2), (c)(8), or (c)(10) fraternal organization assessment freeze. A qualified fraternal organization files it with its chief county assessment officer to freeze the assessed value of real property it owns and uses, under 35 ILCS 200/10-360.
Who qualifies for the fraternal organization assessment freeze?
A fraternal organization, or its affiliated Illinois not-for-profit corporation chartered before 1920, qualifies if it owns and uses real property, is exempt under IRC Section 501(c)(2), (c)(8), or (c)(10), and has members who directly or indirectly support charitable works such as medical care, drug rehabilitation, or education.
When is Form PTAX-766 due?
By December 31 of the assessment year for which you are applying, for all counties except Cook County. In Cook County the deadline is January 31 of the assessment year, and the form is filed with the Cook County Assessor instead of a CCAO.
Where do I mail Form PTAX-766 in Rock Island County?
Mail it to Rock Island County CCAO, 1504 3rd Avenue, Rock Island, IL 61201, the address printed on the form. For questions, the form lists the phone number (309) 558-3660. Only the Rock Island County CCAO address is printed; no other channel is given.
Does Form PTAX-766 have to be notarized?
Yes. The instructions say the chief presiding officer must have the form notarized, for a first application and for either kind of renewal. The signature is made under penalties of perjury, and the notary completes the subscribed-and-sworn block at the bottom of the form.
What do I attach to Form PTAX-766?
Attach copies of proof of a pre-1920 Illinois charter, proof of exempt status under IRC Section 501(c)(2), (c)(8), or (c)(10), proof of ownership or other interest in the property, and leases or contracts if applicable. A renewal with changes needs documentation explaining them.
How do I renew the assessment freeze?
Use Form PTAX-766 again. If nothing changed, answer Yes on line 5 and complete only Step 1, then sign and have it notarized. If something changed, answer Yes on line 6, complete Step 1 and the changed lines of Step 2, and attach documentation explaining the changes.
Can I fill out Form PTAX-766 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with Rock Island County; you still have it notarized and send it to the CCAO yourself.
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