Form PTAX-766 is the application and affidavit for the IRC 501(c)(2), (c)(8), or (c)(10) Fraternal Organization Assessment Freeze, filed with the chief county assessment officer (CCAO); the copy on this page is addressed to the Sangamon County CCAO. It is one of the Sangamon County property tax forms, and the chief presiding officer of a qualifying fraternal organization 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 original PDF is published by Sangamon County at the official link below.
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What is PTAX-766?
Form PTAX-766, Application and Affidavit for IRC 501(c)(2), (c)(8), or (c)(10) Fraternal Organization Assessment Freeze, is the application a fraternal organization files with its chief county assessment officer (CCAO) to elect a freeze of the assessed value of real property it owns and uses.
The freeze is created by 35 ILCS 200/10-360. It is open to a qualified fraternal organization, or its affiliated Illinois not-for-profit corporation, chartered prior to 1920. 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 raise the AV are also frozen, at 15 percent of their AV in the year first assessed.
The form has two parts. Step 1 identifies the organization, the property by 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, leasing, the organization's activities, charitable support by members and the buildings on the property. The chief presiding officer signs it under penalties of perjury, and a notary completes the jurat.
The same form is used for first applications and for renewals. The printed revision is PTAX-766 (N-1/03), IL-492-4341.
Who needs to file PTAX-766?
The chief presiding officer of a fraternal organization, or of its affiliated Illinois not-for-profit corporation chartered prior to 1920, completes and signs Form PTAX-766 to apply for the freeze.
To qualify, the organization must meet all three conditions in the instructions:
- it owns and uses real property;
- it is an exempt entity under IRC Section 501(c)(2), (c)(8), or (c)(10); and
- its members provide, directly or indirectly, financial support for charitable works, such as medical care, drug rehabilitation, or education.
Organizations that already hold the freeze use the same form to renew it. If nothing has changed for the assessment year, the chief presiding officer completes only Step 1, signs and has the form notarized. If something has changed, such as additions or improvements, a change in the organization's name, conveyance of the property, destruction or removal of improvements, or leasing of property, the officer also completes the lines in Step 2 that changed and attaches documentation explaining the changes.
An organization that does not meet the three conditions does not qualify for this freeze.
When to file PTAX-766
For all counties but Cook County, file Form PTAX-766 with the CCAO by December 31 of the assessment year for which you are applying. Cook County is different: the form goes to the Cook County Assessor by January 31 of that assessment year.
Line 3 asks for the assessment year you are applying for, so the deadline is counted from that year. Lines 4 to 6 tell the assessor whether this is a first application, a renewal with no changes, or a renewal with changes. A first application must carry the attachments listed under Required documents, so gather them and have the form notarized before the deadline.
Documents you need
- For a first application: proof of an Illinois charter prior to 1920 — your Illinois charter issued before 1920, a certification that the organization was chartered in Illinois before 1920, or a certification that it was affiliated with a qualified organization chartered then.
- For a first application: proof of exempt status under IRC Section 501(c)(2), (c)(8), or (c)(10), such as your U.S. Form 990 or your IRS determination letter responding to U.S. Form 1024.
- Alternative proof of exempt status: an IRS group exemption letter plus a copy of an annual IRS filing by that organization listing your organization as covered.
- For a first application: 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. On line 9, if you lease any of the property to an entity not qualified for the freeze, you must attach a copy of the lease.
- For a renewal with changes: documentation explaining each change reported, such as additions, a name change, conveyance, removal of improvements or leasing.
How to fill out PTAX-766
Enter organization and contact details
In Step 1, type or print the name of the fraternal organization, the street address of its property, the mailing address if different, city, state and zip, and the name of the contact person.
Give the property index number
On line 2a, write the PIN of the property, which appears on your property tax bill or can be obtained from the CCAO. Use line 2b for the legal description only if you cannot obtain the PIN.
State the assessment year
On line 3, write the assessment year for which you are applying.
Mark first application or renewal
Answer Yes or No on line 4 (first time applying), line 5 (renewing with no changes) and line 6 (renewing with changes). For a first application, see the attachments listed in the instructions.
Answer ownership and tax liability
On line 7, say whether the organization owned or had a legal or equitable interest in the property on January 1 of the assessment year; if Yes, check line 7a (deed or contract for deed, with its execution date) or 7b (other, specified). On line 8, say whether the organization is liable for the property taxes.
Report any leasing
On line 9, answer whether any of the property is leased to a person or entity not qualified for the freeze. If Yes, 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 your 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 organization's principal building is on this property. On line 13, write the dimensions or acreage. On line 14, for each building (up to three) give the square feet of ground area (SFGA), number of stories and basement Y or N.
Know what a renewal skips
For a renewal with no changes, complete Step 1 only. For a renewal with changes, complete Step 1 and only the Step 2 lines that changed, and prepare documentation explaining the changes.
Sign, date and notarize
The chief presiding officer signs and dates the statement made under penalties of perjury. A notary public then completes the "Subscribed and sworn to before me" block.
Review and download the completed PDF
Check every line and the attachments against the instructions, then download or print the completed PDF from FillingPDF. Assemble the package and submit it as described under How to submit.
How to submit PTAX-766
The form names one channel: mail to the CCAO. Have the chief presiding officer sign it and have it notarized first, then mail it with any attachments to:
- Sangamon County CCAO, 200 SO 9TH STREET, SPRINGFIELD IL 62701.
The form gives (217) 753-6807 for questions, and the instructions tell you to contact the CCAO if you need additional help. Organizations in Cook County file with the Cook County Assessor instead. The form prints no fee, no online portal and no in-person option. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after December 31 of the assessment year (or after January 31 in Cook County, where the form goes to the Cook County Assessor).
- Submitting the form without notarization; the chief presiding officer must sign and have it notarized before filing, including for a renewal with no changes.
- Sending a first application without the attachments: proof of a pre-1920 Illinois charter, proof of IRC 501(c)(2), (c)(8), or (c)(10) status and proof of interest in the property.
- Answering Yes on line 9 about leasing to an unqualified entity without attaching a copy of the lease.
- Renewing with changes but completing only Step 1, or omitting documentation that explains the changes.
- Writing a legal description on line 2b when you can obtain your PIN from the tax bill or the CCAO; line 2b is only for when you cannot.
- Having someone other than the chief presiding officer complete and sign the application.
- Leaving line 4, 5 or 6 unanswered, so the assessor cannot tell whether this is a first application or a renewal.
Frequently asked questions
What is Form PTAX-766 used for?
Form PTAX-766 is the application and affidavit used to elect the IRC 501(c)(2), (c)(8), or (c)(10) fraternal organization assessment freeze. The CCAO freezes the assessed value of real property the organization owns and uses, at 15 percent of the qualifying year's assessed value.
Who can sign Form PTAX-766?
The fraternal organization's chief presiding officer completes and signs it. The signature is made under penalties of perjury, and the form must be notarized before it is filed with the CCAO.
What is the PTAX-766 deadline?
For all counties but Cook County, file with the CCAO by December 31 of the assessment year you are applying for. In Cook County, the deadline is January 31 of that assessment year, and the form goes to the Cook County Assessor.
Where do I mail Form PTAX-766 in Sangamon County?
Mail it to the Sangamon County CCAO, 200 SO 9TH STREET, SPRINGFIELD IL 62701. For questions, the form lists (217) 753-6807. The form names mail as its only channel.
What do I attach to Form PTAX-766 for a first application?
Attach copies of proof of an Illinois charter before 1920, proof of exempt status under IRC 501(c)(2), (c)(8), or (c)(10), proof of ownership or other interest in the property, and any leases or contracts about the property, if applicable.
Do I have to reapply every year for the freeze?
The form has renewal questions for each assessment year. With no changes, the chief presiding officer completes only Step 1, signs and has it notarized. With changes, complete the changed Step 2 lines and attach documentation explaining them.
Can I fill out Form PTAX-766 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 sign, notarize and mail it to the CCAO yourself.
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