Form PTAX-300-H, Application for Hospital Property Tax Exemption — County Board of Review Statement of Facts, is the Illinois Department of Revenue (IDOR) form that a hospital owner, hospital affiliate or hospital system uses to ask for a property tax exemption. The Sangamon County Supervisor of Assessments lists it among the Sangamon County property tax exemption forms and names it as the form hospitals use. On FillingPDF you can fill out the form online and download or print the completed PDF; the application itself is notarized and filed with the Board of Review, as described below.
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What is PTAX-300-H?
Form PTAX-300-H, Application for Hospital Property Tax Exemption — County Board of Review Statement of Facts is the Illinois Department of Revenue (IDOR) form on which a hospital applicant identifies a property, reports the value of its charity and community services, and compares that value with the property tax to see whether it qualifies for exemption.
The applicant completes Steps 1 through 6. Step 1 identifies the property and the hospital entity (hospital owner, hospital affiliate or hospital system). Step 2 gives the exemption year and any Illinois sales tax exemption number. Step 3 lists the services and activities on Lines 12 through 18, such as charity care, unreimbursed costs of health services for low-income and underserved individuals, and subsidies to state or local government. Step 4 adds them on Line 19 and compares the total with the property tax on Line 20: if Line 20 is equal to or less than Line 19, you qualify; if it is greater, you do not. The affidavit in Step 6 is sworn before a notary.
Steps 7 and 8 are for county use only. The county board of review records its facts, its recommendation (full year, partial year, partial portion or denial) and the date of its action, and the clerk certifies them.
The Sangamon County Supervisor of Assessments explains that the Board of Review reviews exemption applications and forwards them to IDOR for the final administrative decision. Hospitals use PTAX-300-H with the supplemental Schedule A and Schedule E. Other applicants use other forms: PTAX-300 for organizations that are not hospitals, religious or federal/state agencies, PTAX-300R for religious organizations, PTAX-300FS for federal/state agencies, and PTAX-300HA for the annual affidavit.
Who needs to file PTAX-300-H?
Hospital applicants file Form PTAX-300-H. Line 6 asks which relevant hospital entity you are:
- Hospital owner: a not-for-profit corporation that holds title to a hospital, or owns the beneficial interest in an Illinois land trust that holds title. Enter the license number.
- Hospital affiliate: an organization other than a hospital owner that controls, is controlled by, or is under common control with one or more hospital owners and supports or acts in furtherance of their exempt health care purposes. Explain the relationship.
- Hospital system: a hospital and one or more other hospitals or hospital affiliates related by common control or ownership. Explain the relationship.
For these purposes a hospital is a facility in Illinois licensed under the Hospital Licensing Act that has a hospital owner.
Line 23 names the applicant's representative as the contact person, and Line 24 gives the owner's name when the applicant is not the owner. The person who signs Step 6 swears that the information is true.
Do not use this form if you are not a hospital applicant. The Sangamon County Supervisor of Assessments directs organizations that are not hospitals, religious or federal/state agencies to PTAX-300, religious organizations to PTAX-300R, and federal/state agencies to PTAX-300FS. The annual affidavit is PTAX-300HA. Homestead exemptions for homeowners use different applications.
When to file PTAX-300-H
File Form PTAX-300-H when you are seeking a hospital property tax exemption for a given year; Line 8 asks for that year. The form prints no due date of its own. The January 31 and July 1 deadlines on the Sangamon County exemptions page are given for homestead exemptions, so ask the Supervisor of Assessments which date applies to a hospital application.
Timing points printed on the form:
- Line 22 applies if the assessed or estimated assessed value is $100,000 or more: the municipality, school district, community college district and fire protection district where the property is located must be notified that the application has been filed, and you attach the notices and postal return receipts.
- Line 10 asks whether your figures reflect the hospital year or the average of 3 fiscal years ending with the hospital year.
- The application must be notarized before it is sent to the county board of review.
Incomplete applications are returned.
Documents you need
- Proof of ownership for Line 5, such as a deed, contract for deed, title insurance policy, condemnation order, or proof of payment.
- A plot plan of each building's location and use of the property (Line 4).
- A copy of the legal description, if the property is a division (Lines 4 and 7).
- A separate statement listing the PINs, if you need more room than Line 7 provides.
- Most recently filed Form AG-CBP-I, for the charity care amount on Line 12.
- A list of identifying activities or services provided, for Line 13.
- A list identifying each entity and the amount, if you report a subsidy to state or local government on Line 14.
- Most recently filed federal Form 990, Schedule H, for Line 15.
- Schedule A and a copy of CMS 2552-10, Worksheet C, Part 1, if you complete Line 17.
- All supporting documentation for any Line 18 "Other" activity, with the service or activity clearly specified.
- The property tax bill, if the property has been assessed (Line 20, Yes); Schedule E if it has not (Line 20, No).
- A copy of any contracts or leases, if any part of the property is leased (Line 21).
- Copies of the notices and postal return receipts, if the assessed or estimated assessed value is $100,000 or more (Line 22).
How to fill out PTAX-300-H
Leave the county and IDOR boxes blank
Do not fill the Complaint no., Volume no. or IDOR docket number boxes at the top; they are marked for county use only and IDOR use only.
Identify the hospital and property
Line 1: name of the hospital or affiliate applying. Line 2: street address, city and ZIP. Line 3: county where the hospital or affiliate is located.
Enter dimensions and ownership date
Line 4: dimensions or acreage, with a plot plan of each building. Line 5: the date ownership began, with proof of ownership.
Check the hospital entity
Line 6: check hospital owner (write the license number), hospital affiliate or hospital system. For an affiliate or system, explain the relationship.
List the property index numbers
Line 7: write the PINs included in the application. Attach a separate sheet if you need more room, and the legal description if the property is a division.
Give the exemption year and sales tax number
Line 8: the year for which the exemption is sought. Line 9: your Illinois sales tax exemption number, if you have one, in the E— format printed on the form.
Choose the reporting period
Line 10: check hospital year or average of 3 fiscal years ending with hospital year. Line 11: write your fiscal year.
Report charity care and health services
Line 12: charity care provided, with Form AG-CBP-I. Line 13: unreimbursed costs of health services for low-income and underserved individuals, with a list of activities.
Report subsidies and program support
Line 14: subsidy to state or local government. Line 15: support for Illinois health care programs, with federal Form 990, Schedule H. Line 16: the dual-eligible ratio times unreimbursed Medicare costs.
Complete Lines 17 and 18
Line 17: the low-income portion of unreimbursed costs, with Schedule A and CMS 2552-10, Worksheet C, Part 1. Line 18: any other activity, clearly identified and documented.
Total the services and test the exemption
Line 19: add Lines 12 through 18. Line 20: enter the actual or estimated property tax as the form directs. If Line 20 is greater than Line 19, the form says you do not qualify.
Answer the lease and notice questions
Line 21: check Yes or No for leased property and attach contracts or leases. Line 22: check Yes or No on notifying local taxing bodies if the value is $100,000 or more.
Add contact and owner details
Line 23: the applicant's representative, with mailing address and phone. Line 24: the owner's name and address, if the applicant is not the owner.
Review, sign before a notary and download
Enter the county, name and position in the affidavit, then sign before a notary in Step 6. Check every line, then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit PTAX-300-H
Form PTAX-300-H is filed with the county Board of Review, which reviews it and forwards it to the Illinois Department of Revenue (IDOR) for the final decision.
- Get the form: 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 Complex is closed.
- File with the Board of Review: the Sangamon County page says all exemption applications and their supporting documentation must be filed in duplicate with the Board of Review. Notarize the application first.
- Package: complete every line and attach all supporting documents. The form states that incomplete applications are returned.
- File-stamped copy: if one is not offered, the property owner or agent should request it.
- IDOR address: the form's county certification block prints the mailing address Office of Local Government Services MC 3-520, Illinois Department of Revenue, 101 West Jefferson Street, Springfield IL 62702.
The form prints no county mailing address or online portal; contact the Supervisor of Assessments for delivery details. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the application without notarizing it; the Step 6 affidavit must be sworn before a notary, and the form must be notarized before it goes to the county board of review.
- Leaving lines blank or omitting attachments; the form says it must be completed in its entirety and incomplete applications are returned.
- Omitting the proof of ownership or the plot plan required for Lines 4 and 5.
- Skipping Schedule E when the property has not been assessed; Line 20 requires the estimated property tax from Schedule E, Line 18.
- Skipping the notices and postal return receipts when the assessed or estimated assessed value is $100,000 or more (Line 22).
- Entering the Line 20 amount without attaching the tax bill when the property has been assessed.
- Listing an Line 12 charity care amount without attaching the most recently filed Form AG-CBP-I.
- Checking hospital affiliate or hospital system on Line 6 without describing the relationship.
- Writing in the county-use-only Steps 7 and 8, which are completed by the county board of review.
Frequently asked questions
What is Form PTAX-300-H used for?
Form PTAX-300-H is the Illinois Department of Revenue application for a hospital property tax exemption. The applicant lists charity care and other services on Lines 12 through 18, totals them on Line 19 and compares that total with the property tax on Line 20.
Who uses Form PTAX-300-H in Sangamon County?
Hospitals. The Sangamon County Supervisor of Assessments says hospitals use PTAX-300-H with Schedule A and Schedule E. Other organizations use PTAX-300, PTAX-300R or PTAX-300FS, and the annual affidavit is PTAX-300HA.
How do I know whether my hospital qualifies?
Compare Line 19, the total of services and activities, with Line 20, the property tax. If Line 20 is equal to or less than Line 19, the form says you qualify. If Line 20 is greater than Line 19, you do not qualify.
Does Form PTAX-300-H have to be notarized?
Yes. Step 6 is an oath that the information is true and correct, and the instructions say the application must be notarized before it is sent to the county board of review.
Where do I file Form PTAX-300-H?
File it with the county Board of Review, in duplicate with all supporting documents. The Board of Review forwards it to IDOR. Forms are available at the Sangamon County Supervisor of Assessments office, 1st Floor of the Sangamon County Complex.
What happens if my application is incomplete?
It is returned. The form states that the application must be completed in its entirety, with all supporting documentation attached, and that incomplete applications will be returned.
Is there a deadline for Form PTAX-300-H?
The form prints no due date. The January 31 and July 1 deadlines on the Sangamon County page are given for homestead exemptions. Ask the Supervisor of Assessments which date applies to a hospital application.
Can I fill out Form PTAX-300-H 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 notarize it and file it with the Board of Review.
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