IL HB5597

Amends Section 15-10 of the Property Tax Code concerning exempt property procedures for certification.

Makes a technical grammatical change by removing a duplicate word "the" in the opening language describing property granted exemption by the Department.

Clarifies procedures for property owners to maintain exempt status through annual affidavit filings with county assessment officers on or before January 31 each year.

Exempts certain property types from annual filing requirements, including burial grounds in counties under 3,000,000 inhabitants, Section 15-40 properties, and United States government property, though notice must still be filed if ownership or use changes.

Directs homestead exemption applications to be filed according to specific provisions including senior citizen homestead exemptions, assessment freeze exemptions, and general homestead exemptions.