|
Ad Valorem Taxes – Exemption |
PLR91-2 |
|
|
PLR89-7 |
|
Additions to Real Property of Manufacturers-Exemptions |
RR89-3 |
|
Assessment of Real Property in Non-reassessment Year |
RAB02-7 |
|
Banks - Real vs Personal Property |
RR98-2 |
|
Boats - Ad Valorem Tax |
RR98-12 |
|
Capital Construction |
IL99-8 |
|
|
RR96-6 |
|
Capitalized Costs Included on Return |
RR88-5 |
|
Comptroller General and Department Agreement |
IL99-15 |
|
Corporate Headquarters Exemption |
PLR89-19 |
|
Corporate Office Facility Exemption |
RR98-10 |
| Credits: | |
| Abandoned Building/Textile/Retail Credits – Summary Chart | IL15-9 |
| Abandoned Building Credit |
RR15-7 |
| | PLR14-3 |
| Additional Rules for State-Owned Abandoned Buildings | RR15-12 |
Extension of Credit and Guidance
|
IL21-13
|
| Retail Facilities Credit | RR15-9 |
| Textile Communities Credit | RR15-8 |
| | PLR06-3 |
|
Depreciation: | |
|
Bonus Depreciation Not Adopted |
IL03-17 |
|
Glass Manufacturer |
PLR87-4 |
|
Definition of Terms: | |
|
Immediate Family Member |
RR98-1 |
|
Millage Imposed for School Operations |
RR96-6 |
|
|
IL95-23 |
|
School |
RR96-6 |
|
|
IL95-22 |
|
Extension of Time to Pay/Holiday |
IL96-4 |
|
Farm Equipment-Greenhouses Exempted |
IL89-21 |
|
Fee in Lieu: | |
|
Depreciation Rate for Electric Company Personal Property |
RP04-5 |
|
Investment in Machinery and Equipment |
RR93-7 |
|
Mobile Property |
RR97-21 |
Reduced Investment - Qualifying Counties for 2024
|
IL23-18
|
Qualifying Counties for 2023
| IL22-23
|
Qualifying Counties for 2022
| IL21-28
|
Qualifying Counties for 2021
| IL20-33
|
Qualifying Counties for 2020
| IL19-29
|
Qualifying Counties for 2019
| IL19-2
|
Qualifying Counties for 2018
| IL17-16
|
Qualifying Counties for 2017
| IL16-18
|
| Qualifying Counties for 2016 |
IL15-17 |
| Qualifying Counties for 2015 | IL15-1 |
|
Qualifying Counties for 2014 |
IL13-19 |
|
Qualifying Counties for 2013 |
IL13-6 |
|
Qualifying Counties for 2012 |
IL12-19 |
|
Qualifying Counties for 2011 |
IL11-4 |
|
Qualifying Counties for 2010 |
IL10-1 |
|
Qualifying Counties for 2009 |
IL09-1 |
|
Qualifying Counties for 2008 |
IL08-1 |
|
Qualifying Counties for 2007 |
IL07-3 |
|
Qualifying Counties for 2006 |
RR07-1 |
|
Qualifying Counties for 2005 |
IL05-3 |
|
Qualifying Counties for 2004 |
IL03-30 |
|
Qualifying Counties for 2003 |
IL03-4 |
|
Qualifying Counties for 2002 |
RIB02-5 |
|
Qualifying Counties for 2001 |
RIB01-4 |
|
Qualifying Counties for 2000 |
RIB00-22 |
|
Qualifying Counties for 1999 |
RIB00-4 |
|
Homestead Exemption: | |
|
Amount |
IL99-8 |
|
|
RR95-14 |
|
Application Date-Amendment |
IL90-14 |
|
Eligibility Requirements |
IL99-4 |
|
|
RR97-18 |
|
Index of Taxpaying Ability-Computation |
RR99-1 |
|
Internal Revenue Code Section 338(h)(10) Election – Tax Consequences |
RR09-4 |
|
Inventory: | |
|
Definition |
RR91-7 |
|
Manufacturer |
PLR87-5 |
|
State Agency |
PLR87-8 |
|
Joint Industrial Park-Revenue Allocation |
RR97-19 |
|
Land-Designation as Agricultural |
RR87-9 |
|
Lease of Jail Property to County-Exemption |
PLR88-7 |
|
Lease of Public University Property to a Fraternity |
PLR97-3 |
|
Leased Personal Property-Party Responsible for Tax Return and Payment |
PRO02-4 |
|
To Federal Government |
PLR04-6 |
|
Leased Property-Lessee/Lessor Liable for Tax |
RR93-11 |
|
Legal Residence |
IL99-8 |
|
|
RR97-4 |
|
Legislative Changes in 1992-New Laws |
IL92-22 |
|
Local Option Sales and Use Tax Credit Calculation |
RAB01-6 |
|
Manufacturer – Filing of Tax Returns and Payment of Taxes, Including Short years |
RR16-12 |
|
|
RR05-20 |
|
Manufacturing Establishment-Exemption |
PLR87-11 |
Manufacturing Exemption – New Partial Tax Exemption under Code Section 12-37-220(B)(52)
| RR22-13
|
| RR18-13 |
|
Manufacturing Exemption – Purchaser requirements under Code Section 12-37-220(C) |
RR04-14 |
|
Marriages – Same-Sex |
RR14-9 |
|
|
TRR14-9 |
|
Millage Rate |
IL06-2 |
|
|
IL05-8 |
|
|
IL04-2 |
|
|
IL03-3 |
|
|
RIB02-4 |
|
|
RIB01-3 |
|
|
RIB00-5 |
|
|
IL99-20 |
|
|
IL99-8 |
|
|
RP98-4 |
|
Mobile Homes - Moved from County |
IL99-8 |
|
|
RR98-6 |
|
Motor Vehicle Reduced Assessment |
RAB01-9 |
|
Nonprofit Hospitals – Exemption for Property Owned by Charitable Entity |
RR05-18 |
|
Per Capita Income for Counties and State (See Income Section) | |
|
Personal Property-Timeshare Unit or Vacation Home |
RR95-1 |
|
Property Shipped Overseas |
PLR94-1 |
|
Property Tax Return-Due Date |
IL90-18 |
|
Redemption of Property |
RR95-18 |
|
Regulations: | |
|
Reorganization/Cross Reference Table |
IL04-15 |
|
Repeal of Regulation #117-1720.1 |
IL08-3 |
|
Reimbursement for Manufacturer's Additional Depreciation |
RR98-17 |
|
Research and Development Equipment-Classification and Valuation |
TAM89-21 |
|
Rollback Millage (See Also Millage Rate) |
IL98-3 |
|
|
IL97-8 |
|
|
IL97-6 |
|
|
IL95-24 |
|
School Operating Millage |
RP97-4 |
|
Signatures Required on Property Tax Returns |
IL93-24 |
|
Special Assessments-Low & Moderate Income Rental & Rehabilitated Historic Property |
IL90-23 |
|
Special Source Revenue Bonds/Multi County Industrial Parks |
IL95-28 |
|
Structures Used in Manufacturing-Machinery or Equipment |
RR91-6 |
|
Tax Relief: | |
|
Chlorine Leak in Graniteville | IL05-7 |
|
Hurricane Hugo |
IL90-17 |
|
Telephone-Rural Property Tax Exemption |
TAM90-3 |
|
Transportation for Hire |
PLR14-1 |
|
Vacation Rentals of Residence: Property Tax Assessment Ratio for Rentals of Not More Than 72 Days a Year |
RR15-4 |
|
Withdrawal of Policy Documents |
IL99-8 |
|
|
IL99-4 |
