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For a religious exemption complete Form PTAX-300-R to apply for a non-homestead exemption under 35 ILCS 200/15-40. Illinois Department of Revenue PTAX-300 Application for Non-homestead Property Tax Exemption County Board of Review Statement of Facts Complaint no. Step 2 Step 3 7 and 8 and recommends whether or not the exemption should be granted before forwarding Form PTAX-300 and all supporting documents to the department. It cannot consider an exemption for a previous or subsequent assessmen ...

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