Form PTAX-300-FS, Application for Federal/State Agency Property Tax Exemption, is an Illinois Department of Revenue (IDOR) form that a federal or state agency uses to request a non-homestead property tax exemption. It is one of the exemption forms handled through the Sangamon County property tax system, where the Supervisor of Assessments lists it for federal/state agencies. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by Sangamon County and the application is filed with the county board of review.
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What is PTAX-300-FS?
Form PTAX-300-FS, Application for Federal/State Agency Property Tax Exemption, is the Illinois Department of Revenue (IDOR) form used to apply for a federal/state agency non-homestead property tax exemption. The applicant files it with the county board of review, which recommends a result and forwards it to the department for decision.
The form has five steps. The applicant completes Steps 1 through 3: identifying the property (county, owner, contact person, agency parcel number, acreage and property index numbers), giving details about the deed or contract, any eminent domain case, any income from the property and notice to taxing districts, and signing. The county board of review completes Step 4, its recommendation (full year, partial year, partial portion or denial), and Step 5, its certification.
After the board acts, the department assigns a docket number, reviews the facts and decides whether the exemption should be granted. Its decision is mailed to the applicant, any intervenors, the county clerk and the clerk of the county board of review.
Form PTAX-300-FS is only one of several exemption applications. Sangamon County's Supervisor of Assessments directs other applicants elsewhere: organizations that are not hospitals, religious or federal/state agencies use PTAX-300, hospitals use PTAX-300H with Schedule A and Schedule E, the annual affidavit is PTAX-300HA, and religious organizations use PTAX-300R. Homestead exemptions use their own applications.
Who needs to file PTAX-300-FS?
Federal and state agencies that want a non-homestead property tax exemption on property use Form PTAX-300-FS. The Sangamon County Supervisor of Assessments states it plainly: federal/state agencies use form PTAX-300FS.
Who does what on the form:
- The applicant completes Steps 1 through 3 and signs, verifying that the information is true, correct and complete to the best of their knowledge and belief.
- The county board of review completes Steps 4 and 5. Applicants leave those steps blank.
Do not use this form if you are another type of applicant. Organizations that are not hospitals, religious or federal/state agencies use PTAX-300; hospitals use PTAX-300H; religious organizations use PTAX-300R. Owner-occupied homestead exemptions, such as the General Homestead or senior exemptions, are separate applications and do not use this form.
The form is filed with the county board of review in the county where the property is located, which is why it appears among the exemption forms of the Sangamon County Supervisor of Assessments.
When to file PTAX-300-FS
Complete Form PTAX-300-FS when you are applying for a federal/state agency non-homestead exemption; the instructions open with that trigger. No separate due date is printed on the form or in its instructions, so confirm any filing timeline with the county board of review where the property is located.
Timing after filing is stated in the instructions. If the department asks the applicant for more information, the applicant has 30 days from the date of the department's request to provide it. The department's decision is final unless the applicant, or another party to the matter, requests a formal hearing within 60 days after the date of the decision.
The filing deadlines of January 31 and July 1 on the Sangamon County page belong to the homestead exemptions, not to this form.
Documents you need
- A copy of the deed or contract for deed executed on the date you enter on line 7.
- If the property was taken by eminent domain proceedings, a copy of the case documents for the case number on line 8.
- Line 8a: a copy of proof of ownership, such as a deed, contract for deed or title insurance policy.
- If the property was obtained through condemnation: a copy of the condemnation order and proof of payment, with the date the proceedings were filed.
- For a partial take: the legal description of the portion of the parcel you are taking, which the form says you must attach.
- A separate sheet listing additional PINs when you have more than the three lines on line 6 provide.
- If any income is derived from the property (line 9, Yes): a copy of any contract or lease.
- If granting the application would reduce assessed valuation by $100,000 or more (line 10): copies of the notices to the taxing districts and postal return receipts.
- Additional sheets, each marked with the question number it answers, if a response does not fit on the form.
How to fill out PTAX-300-FS
Identify the county and property owner
Line 1: the county where the property is located. Line 2: the property owner's name as shown on the deed or other proof of ownership.
Add contact person details
Line 3: name, mailing address (city, state, ZIP) and daytime phone number of the contact person.
Enter parcel number and acreage
Line 4: your agency parcel number. Line 5: the acreage of the property.
List the property index numbers
Line 6, lines a to c: write each PIN; the chief county assessment officer or the county board of review can provide it. Add a "P" at the end for a partial take, attach the legal description of the portion taken, and attach a separate sheet for more PINs.
Give the deed or contract date
Line 7: the date the deed or contract for deed was executed, as MM/DD/YYYY, with a copy attached.
Complete the eminent domain lines
Line 8: the case number if the property was taken by eminent domain, with a copy. Line 8a: date filed (attach proof of ownership, and for condemnation the order and proof of payment). Line 8b: the OVT date.
Answer the income question
Line 9: check Yes or No for whether any income is derived from the property. If Yes, attach a copy of any contract or lease.
Confirm notice to taxing districts
Line 10: if the exemption would reduce assessed valuation by $100,000 or more, check whether the municipality, school district, community college district and fire protection district were notified, and attach the notices and postal return receipts.
Sign and date Step 3
Sign and enter the date in Step 3, verifying that the information is true, correct and complete to the best of your knowledge. Leave Steps 4 and 5 blank for the county board of review.
Review and download the completed PDF
Check every line and attachment, then download or print the completed PDF from FillingPDF and file it with the county board of review as described under How to submit.
How to submit PTAX-300-FS
Form PTAX-300-FS is filed with the county board of review of the county where the property is located; the instructions name no other filing channel.
- Get the form: in Sangamon County, application forms are available at the office of the Supervisor of Assessments, 1st Floor of the Sangamon County Complex, open 8:30 am to 5:00 pm, Monday through Friday, except legal holidays when the County Complex is closed.
- File with the county board of review: return the signed application and all required attachments to the board. The Supervisor of Assessments says applications and their documentation must be filed in duplicate with the Board of Review.
- Ask for a file-stamped copy: if one is not offered, the property owner or their agent should request it.
The board then completes Steps 4 and 5 and forwards the form and all supporting documents to the department. The block printed on the form gives the department's address: Office of Local Government Services MC 3-520, Illinois Department of Revenue, 101 West Jefferson Street, Springfield IL 62702. The county sends it there; the applicant files with the board.
To request a formal hearing, mail the request to the address given on the department's exemption decision. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving lines blank or omitting required attachments; the instructions say the county board of review will not accept an incomplete application.
- Completing Step 4 or Step 5 yourself; those steps are for the county board of review and the space is marked county official use only.
- Omitting the "P" at the end of a PIN on line 6 when only part of the parcel is taken.
- Not attaching the legal description of the portion of the parcel you are taking in a partial take.
- Skipping the notices and postal return receipts on line 10 when the exemption would reduce assessed valuation by $100,000 or more.
- Writing additional answers on extra sheets without the question number at the top of each sheet.
- Using the property owner's name on line 2 as something other than it appears on the deed or other proof of ownership.
- Filing a single copy when the Sangamon County Supervisor of Assessments says applications and documentation must be filed in duplicate.
Frequently asked questions
What is Form PTAX-300-FS used for?
Form PTAX-300-FS is the application for a federal/state agency non-homestead property tax exemption. The applicant files it with the county board of review, which recommends a result and forwards it to the Illinois Department of Revenue, which decides whether the exemption is granted.
Who should use PTAX-300-FS instead of PTAX-300?
Federal and state agencies use PTAX-300-FS. The Sangamon County Supervisor of Assessments says organizations that are not hospitals, religious or federal/state agencies use PTAX-300, hospitals use PTAX-300H, and religious organizations use PTAX-300R.
Where do I file the Sangamon County PTAX-300-FS application?
File it with the county board of review where the property is located. In Sangamon County, the forms are available at the Supervisor of Assessments office on the 1st Floor of the Sangamon County Complex, and applications must be filed in duplicate with the Board of Review.
Is the Sangamon County property tax deadline of January 31 the deadline for this form?
No. The January 31 and July 1 deadlines listed by the Sangamon County Supervisor of Assessments are for homestead exemptions. No separate due date is printed for Form PTAX-300-FS, so confirm timing with the county board of review.
Which parts of Form PTAX-300-FS do I complete?
You complete Steps 1 through 3: identify the property, answer the deed, eminent domain, income and notice questions, and sign. The county board of review completes Step 4 and Step 5, so leave them blank.
What happens after I file Form PTAX-300-FS?
The county board of review may hold a hearing, completes Steps 4 and 5 and forwards the application to the department. The department assigns a docket number, reviews the facts and mails its decision to the applicant, intervenors, county clerk and board clerk.
How do I appeal the department's decision on my exemption?
Request a formal hearing within 60 days after the date of the department's decision. Mail the request to the address given on the exemption decision; it is forwarded to the Administrative Hearings Division.
Can I fill out Form PTAX-300-FS online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application; you file it with the county board of review.
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