Form PTAX-300-R, Application for Religious Property Tax Exemption — County Board of Review Statement of Facts, is the Illinois Department of Revenue form that a religious organization completes to apply for a non-homestead property tax exemption. It is one of the Sangamon County property tax exemption forms listed by the Sangamon County Supervisor of Assessments, and the application is filed with the county board of review. 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 the county at sangamonil.gov.
Last updated
What is PTAX-300-R?
Form PTAX-300-R, Application for Religious Property Tax Exemption — County Board of Review Statement of Facts, is the Illinois Department of Revenue form a religious organization uses to apply for a non-homestead property tax exemption. It combines the applicant's statement with the county board of review's own statement of facts.
The applicant completes Steps 1 through 6: the property, any earlier exemptions or applications, how the property is used, the attachments, a contact person and a signature. The county board of review completes Steps 7 and 8. There it records the current assessment, the facts it considered and its recommendation (full year exemption, partial year exemption, partial exemption for a described portion, or denial), then certifies the statement. The board forwards the form and all supporting documents to the Illinois Department of Revenue, which assigns a docket number, reviews the facts and decides whether the exemption should be granted.
The instructions refer to 35 ILCS 200/15-5 through 15-160, 16-70 and 16-130, and to Title 86, Chapter 1, Section 110.115 of the Illinois Administrative Code.
Other applicants use different forms. Form PTAX-300-FS is for a federal or state agency. Form PTAX-300 is for any other non-homestead exemption under 35 ILCS 200/15-40. The Sangamon County Supervisor of Assessments also names Form PTAX-300H (with Schedule A and Schedule E) for hospitals and Form PTAX-300HA for the annual affidavit. Form PTAX-300-R is not used for homestead exemptions.
Who needs to file PTAX-300-R?
Religious organizations applying for a non-homestead religious property tax exemption use Form PTAX-300-R. The Sangamon County Supervisor of Assessments states that religious organizations use form PTAX-300R, and that the organization applies through the Board of Review, which forwards the application to the Illinois Department of Revenue for the final administrative decision.
The form also covers several situations the instructions describe:
- Lessees. If the applicant on Line 4 leases the property, answer Line 5 and attach the lease or contract.
- Applicant who is not the owner. Line 25 asks for the owner's name, mailing address and phone number.
- Housing for a minister or similar official. Line 12 applies only to property used that way.
- Representatives. Line 24 names the applicant's representative or other contact person for the board and the department.
Do not use this form if you are:
- a federal or state agency (use Form PTAX-300-FS);
- a hospital (the county names Form PTAX-300H with Schedule A and Schedule E);
- another organization that is not a hospital, religious organization or federal or state agency (use Form PTAX-300).
The county board of review, not the applicant, completes Steps 7 and 8.
When to file PTAX-300-R
File Form PTAX-300-R when you are seeking a non-homestead religious exemption for a given assessment year. The county board of review considers exemption applications only for the assessment year in which it is in session, and it cannot consider an earlier or later year. The form prints no calendar deadline; contact the county board of review where the property is located to learn the filing deadline and its session dates.
After filing, timing depends on the Illinois Department of Revenue. If it requests more information, you have 30 days from the date of its 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 instructions give no processing time.
Documents you need
- Proof of ownership, always required: a copy of the deed, contract for deed, title insurance policy, or condemnation order and proof of payment.
- A picture of the property, always required.
- A notarized affidavit of use, always required.
- Copies of any contracts or leases on the property. A contract or lease is also specifically attached when the applicant is the lessee (Line 5) or income comes from the property (Line 15).
- A copy of the property's legal description, only if the county has not assigned a property index number or the property is a division (Line 6).
- Documentation explaining the minister's or official's religious duties and responsibilities, only if Line 12a is answered "No".
- Copies of the notices to the municipality, school district, community college district and fire protection district, with postal return receipts, if granting the application will reduce assessed valuation by $100,000 or more (Line 16).
- A copy of the Illinois Department of Revenue Exemption Certificate for the exempt parcel, if the property is a parking area, playground, lawn or other ancillary use to an already exempt parcel (Line 23 instructions).
- To expedite processing (Lines 18–23, optional): audited financial statements for the most recent year; bylaws and certified recorded Articles of Incorporation with all amendments; a plot plan of each building with PINs; any Exemption Certificate.
- Additional sheets when a question needs more space, each headed with the number of the question it answers.
How to fill out PTAX-300-R
Leave the office-use boxes blank
Do not fill in Complaint no., Volume no. or IDOR docket number at the top; they are for county and IDOR use only. You complete Steps 1 through 6.
Identify the property
Enter the county (Line 1), property owner as shown on the deed (Line 2), street address (Line 3), applicant organization (Line 4), PIN (Line 6), dimensions or acreage (Line 7) and date of ownership (Line 8). For condemned property, enter the date the proceedings were filed.
Answer the lease question
On Line 5 check Yes or No. If Yes, enter the dates the lease is in effect and attach the contract or lease.
Report previous exemptions and applications
On Line 9 check whether the applicant has an Illinois sales tax exemption number and enter it if so. On Line 10 check whether an earlier application was filed and give the Illinois Department of Revenue docket number, if known.
Describe the activities on the property
On Line 11 describe each specific activity, the exact date it began, how often it takes place and its hours. Avoid conclusions such as "charitable", and describe each building and floor separately with square footage.
Complete the minister housing questions
If the property houses a minister or similar official, answer Lines 12a, 12b and 12c. If 12a is No, attach documentation of his or her religious duties.
Compare start dates and list buildings
On Line 13 check whether the activities began on the lease or ownership date; if No, explain how the property was used in between. On Line 14 list each building's use, square feet of ground area, stories and basement (Yes or No).
Report income and taxing district notice
On Line 15 check whether income is derived from the property and, if Yes, explain and attach contracts or leases. On Line 16 check whether the four taxing districts were notified when the reduction is $100,000 or more, and attach notices and receipts.
Mark the attached documents
In Step 4, assemble the required ownership proof, picture, notarized affidavit of use and contracts or leases. Mark an X beside each optional document on Lines 18 through 22 that you attach, and list others on Line 23.
Enter the contact and owner details
On Line 24 give the name, mailing address and phone number of the applicant's representative or contact. On Line 25, if the applicant is not the owner, give the owner's name, address and phone number.
Sign and date the application
In Step 6 enter your name and position, then sign and date to verify the information is true and correct to the best of your knowledge and belief.
Review and download the completed PDF
Check that all lines are complete, and leave Steps 7 and 8 for the county board of review. Download or print the completed PDF from FillingPDF, add the attachments and file as described under How to submit.
How to submit PTAX-300-R
You file Form PTAX-300-R with the county board of review in the county where the property is located; the form names no other channel for the applicant.
- Filing with the board of review. Submit the completed form with every required attachment. The Sangamon County Supervisor of Assessments says applications and their documentation must be filed in duplicate with the Board of Review. Contact the board for its filing deadline and session dates.
- Getting the form. The instructions say to obtain the form from the county board of review. The Supervisor of Assessments also gives out application forms at its office on the 1st Floor of the Sangamon County Complex, open 8:30 am to 5:00 pm, Monday through Friday, except legal holidays.
- File-stamped copy. If the office does not offer one, the property owner or agent should ask for a file-stamped copy.
- Forwarding to the state. The board completes Steps 7 and 8 and sends the form and documents to the Illinois Department of Revenue, Office of Local Government Services MC 3-520, 101 West Jefferson Street, Springfield IL 62702, the address printed in Step 8.
The department mails its decision to the applicant, any intervenors, the county clerk and the clerk of the county board of review. To request a formal hearing, mail the request to the address on the 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.
- Writing conclusions such as "charitable" or "educational" on Line 11 instead of describing each activity, the exact date it began and how often it takes place.
- Describing the property's use in one block when it has several buildings or floors; the instructions ask for a separate description of each building and floor, with square footage.
- Skipping notice to the municipality, school district, community college district and fire protection district when the exemption would reduce assessed valuation by $100,000 or more, or omitting the notices and postal return receipts.
- Applying for a previous or later assessment year; the board of review considers only the year in which it is in session.
- Filling in Steps 7 and 8, which are for the county board of review.
- Using one application for several parcels acquired by separate deeds without meeting all four conditions (contiguous, deeds before the exemption year, PINs tied to each deed, and variations of use identified).
- Adding extra pages without writing at the top of each the number of the question it answers.
- Using this form for a federal or state agency, a hospital or another type of organization instead of Form PTAX-300-FS, PTAX-300H or PTAX-300.
Frequently asked questions
What is Form PTAX-300-R used for?
Form PTAX-300-R is the Illinois Department of Revenue application a religious organization uses to request a non-homestead property tax exemption. The county board of review adds its statement of facts and recommendation, then forwards the application to the department for the final administrative decision.
Where do I file Form PTAX-300-R in Sangamon County?
File it with the county board of review where the property is located. The Sangamon County Supervisor of Assessments says applications and documentation must be filed in duplicate with the Board of Review; contact the board for its deadline and session dates.
What do I have to attach to Form PTAX-300-R?
Attach proof of ownership, a picture of the property, a notarized affidavit of use and copies of any contracts or leases. Other documents are conditional, such as a legal description, taxing-district notices and receipts, and documents on Lines 18 through 23 that may speed processing.
Do I have to notify the school district and other taxing bodies?
Only if granting the application will reduce the property's assessed valuation by $100,000 or more. Then the municipality, school district, community college district and fire protection district must be notified. Check Line 16 and attach the notices and postal return receipts.
What is the deadline for filing Form PTAX-300-R?
The form prints no date. The county board of review sets the filing deadline and session dates, so contact the board where the property is located. It considers only the assessment year in which it is in session, not earlier or later years.
What happens after the county board of review acts?
The board completes Steps 7 and 8 and forwards everything to the Illinois Department of Revenue, which assigns a docket number and reviews the facts. If it asks for more information you have 30 days. Its decision is final unless a formal hearing is requested within 60 days.
Which form do I use if I am not a religious organization?
Federal and state agencies use Form PTAX-300-FS. Hospitals use Form PTAX-300H with Schedule A and Schedule E, according to the Sangamon County Supervisor of Assessments. Other organizations use Form PTAX-300 for a non-homestead exemption.
Do I file one application for several parcels?
Use one application for multiple parcels acquired by the same deed, or for one parcel acquired by multiple deeds. For parcels acquired by separate deeds, file separately unless the parcels are contiguous, all deeds predate the exemption year, and the form identifies PINs by deed and any variation of use.
Can I fill out Form PTAX-300-R online?
You can complete the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application with the county board of review or the Illinois Department of Revenue; you file it through the county's channels.
Ready to fill out PTAX-300-R?
Fill out PTAX-300-R now