Form PTAX-765, Application and Affidavit for IRC 501(c)(8) Fraternal Organization Assessment Freeze, is the form a qualified fraternal organization uses to ask the chief county assessment officer (CCAO) to freeze the assessed value of real property it owns and uses. It is one of the Sangamon County property tax forms published by the Supervisor of Assessments, and the organization's chief presiding officer signs it before a notary. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the county at the official URL.
Last updated
What is PTAX-765?
Form PTAX-765, Application and Affidavit for IRC 501(c)(8) Fraternal Organization Assessment Freeze, is the form a qualified fraternal organization files with the chief county assessment officer (CCAO) to elect to freeze the assessed value (AV) of real property it owns and uses.
The freeze is enacted under 35 ILCS 200/10-355. The CCAO freezes the AV at 15 percent of the tax year 2001 AV for property that qualifies in tax year 2002, or at 15 percent of the AV for the tax year the property first qualifies after tax year 2002. 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 is an application and an affidavit at once. Step 1 identifies the organization, the property by its property index number (PIN), the assessment year, and whether this is a first application or a renewal. Step 2 is the affidavit about ownership, property tax liability, leasing, the organization's activities, members' charitable support and the buildings on the property. The chief presiding officer signs under penalties of perjury, and a notary certifies the oath.
The same form serves for the first application and for renewals. The Sangamon County Supervisor of Assessments lists it on its forms page with other alternate-assessment applications; fraternal organizations in other categories are covered there by other freezes.
Who needs to file PTAX-765?
The main group is a fraternal organization, or its subordinate organization or entity, that owns and uses real property and meets the conditions in the instructions. To qualify it must:
- have had its national headquarters in Illinois on December 31, 1926, or have been chartered in Illinois in February 1898;
- own and use the real property;
- be an exempt entity under IRC Section 501(c)(8); and
- consist of members who provide, directly or indirectly, financial support for charitable works, such as medical care, drug rehabilitation, or education.
The organization's chief presiding officer completes and signs the form. Organizations that already have the freeze use the same form to renew. With no changes to report, only Step 1 is completed, signed and notarized. With changes, Step 1 and the Step 2 lines that changed are completed, and documentation explaining the changes is attached. Changes to report include additions or improvements, a change in the organization's name, conveyance of the property, destruction or removal of improvements, and leasing.
An organization that does not meet these conditions does not qualify. The county's forms page describes other fraternal freezes, for example for 501(c)(10) organizations chartered by Illinois before 1900 and for fraternal organizations or affiliated not-for-profit corporations chartered prior to 1920.
When to file PTAX-765
File Form PTAX-765 with the CCAO by December 31 of the assessment year for which you are applying. The instructions set this deadline for all counties except Cook County, which uses January 31 and the Cook County Assessor; the Sangamon County forms page repeats the December 31 date for PTAX-765 and says it applies to each assessment year.
Because the deadline is tied to the assessment year, the form is filed again each year to renew the freeze. Line 5 covers a renewal with no changes, and line 6 covers a renewal with changes to report. A first application (line 4) must also reach the CCAO by the same date, with its attachments. The form prints no processing time.
Documents you need
- Organizations that had their national headquarters in Illinois on December 31, 1926: historical records or other evidence of that, or a certification of it, or a certification that the organization is subordinate to one that did.
- Organizations chartered in Illinois in February 1898: the Illinois charter issued in February 1898, or a certification of that charter, or a certification that the organization was chartered by, or is subordinate to, a qualified organization chartered in February 1898.
- Proof of exempt status under IRC Section 501(c)(8): an IRS group exemption letter plus a copy of an annual IRS filing that lists your organization, or your U.S. Form 990, or your IRS determination letter responding to 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; a copy of the lease is required if you answer "Yes" on line 9.
- For a renewal with changes (line 6): documentation explaining each change, such as additions or improvements, a change of name, conveyance, destruction or removal of improvements, or leasing.
How to fill out PTAX-765
Enter the organization's details
Under Step 1, line 1, type or print the name of the fraternal organization, the street address of its property, a mailing address if different, city, state, ZIP, phone and the name of a contact person.
Enter 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 the PIN.
Write the assessment year
On line 3 write the assessment year for which you are applying.
Answer the application or renewal questions
Line 4: Yes if this is your first application, and then see the instructions for attachments. Line 5: Yes if you are renewing with no changes. Line 6: Yes if you are renewing and have changes to report.
Describe your interest in the property
Under Step 2, line 7, say whether your organization owned or had a legal or equitable interest in the property on January 1 of the assessment year. If Yes, give the deed or contract for deed execution date (month, day, year) or specify another interest on the Other line.
Answer the tax liability and lease questions
Line 8: whether your organization is liable for the property taxes for this assessment year. Line 9: whether you lease any of the property to a person or entity not qualified for the freeze; if Yes, attach a copy of the lease.
Describe activities and charitable support
Line 10: describe your organization's activities on the property. Line 11: check Yes or No for whether members provide direct or indirect financial support for charitable works such as medical care, drug rehabilitation or education.
Report the principal building and property size
Line 12: check whether the organization's principal building is on this property. Line 13: write the dimensions or acreage of the property.
List each building
Line 14: for Bldg. 1, 2 and 3, write the square feet of ground area (SFGA), the number of stories and Y or N for a basement.
Sign, date and notarize
The chief presiding officer signs and dates the statement made under penalties of perjury, and the notary completes the "Subscribed and sworn to before me" block. For a renewal with no changes, only Step 1 and the signature are needed.
Review and download the completed PDF
Check that the answers on lines 4 to 6 are consistent, that the PIN and assessment year are right and that you have the attachments listed in the instructions. Download or print the completed PDF from FillingPDF, then sign it before the notary and mail it as described under How to submit.
How to submit PTAX-765
Form PTAX-765 is mailed to the Sangamon County CCAO; the form names no other channel.
- By mail: Sangamon County CCAO, 200 SO 9TH STREET, Springfield, IL 62701.
Before mailing, make sure the chief presiding officer has signed and dated the form and that it has been notarized, since the instructions require notarization for both first applications and renewals. Include copies of the supporting documents listed under What do I need to attach to Form PTAX-765?, and a copy of the lease if you answered "Yes" on line 9. Mail it so that it reaches the CCAO by December 31 of the assessment year.
If you need help, the instructions send you to your CCAO, whose address and phone number are printed at the end of the form. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Filing after December 31 of the assessment year; that date applies to all counties except Cook County, whose January 31 deadline does not apply to a Sangamon County filing.
- Submitting the form without a notary's certification; the instructions require the form to be notarized for first applications and for renewals.
- Having someone other than the organization's chief presiding officer complete and sign the form.
- Mailing a first application without the attachments: proof of Illinois headquarters or charter, proof of 501(c)(8) exempt status and proof of ownership or interest in the property.
- Renewing with changes (line 6) without attaching documentation that explains them.
- Answering "Yes" on line 9 about leasing to an unqualified person or entity without attaching a copy of the lease.
- Writing the legal description on line 2b when you can get the PIN; the form asks for it only if you are unable to obtain the PIN.
- Checking both a first-time and a renewal answer on lines 4 to 6 instead of the one that describes the filing.
Frequently asked questions
What is Form PTAX-765?
Form PTAX-765 is the Application and Affidavit for IRC 501(c)(8) Fraternal Organization Assessment Freeze. A qualified fraternal organization files it with the chief county assessment officer to elect to freeze the assessed value of real property it owns and uses.
Who can use Form PTAX-765?
A fraternal organization, or its subordinate organization or entity, that had its national headquarters in Illinois on December 31, 1926, or was chartered in Illinois in February 1898. It must also own and use the property, be exempt under IRC Section 501(c)(8), and have members who financially support charitable works.
When is Form PTAX-765 due in Sangamon County?
By December 31 of the assessment year for which you are applying. The Sangamon County Supervisor of Assessments says the form must be filed by December 31 of each assessment year. The January 31 date in the instructions applies only to Cook County.
Where do I mail Form PTAX-765 in Sangamon County?
Mail the completed form to Sangamon County CCAO, 200 SO 9TH STREET, Springfield, IL 62701. The form prints this address and no other channel. Include the notarized, signed form and copies of the supporting documents.
Does Form PTAX-765 have to be notarized?
Yes. The instructions say the chief presiding officer must sign the form and have it notarized before filing it with the CCAO. This applies to first applications and to renewals, with or without changes.
How do I renew the fraternal organization assessment freeze?
Use Form PTAX-765 again. If nothing has changed, answer Yes on line 5, complete Step 1, sign and have it notarized. If there are changes, answer Yes on line 6, complete Step 1 and the Step 2 lines that changed, and attach documentation explaining the changes.
What do I attach to Form PTAX-765?
Copies of proof of your Illinois headquarters or charter, proof of 501(c)(8) exempt status, and proof of ownership or other interest in the property. Add copies of leases or contracts concerning the property, if applicable. The instructions list acceptable examples of each.
How much does the assessment freeze reduce the assessed value?
The CCAO freezes the assessed value at 15 percent of tax year 2001 AV for property qualifying in tax year 2002, or 15 percent of the AV for the tax year the property first qualifies after 2002. Improvements are frozen at 15 percent of their AV in the year first assessed.
Can I fill out Form PTAX-765 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 or notarize it; you sign before a notary and mail it to the Sangamon County CCAO.
Ready to fill out PTAX-765?
Fill out PTAX-765 now