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Illinois Compiled Statutes

Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

REVENUE
(35 ILCS 200/) Property Tax Code.

35 ILCS 200/Art. 10 Div. 15

 
    (35 ILCS 200/Art. 10 Div. 15 heading)
DIVISION 15. SUPPORTIVE LIVING FACILITIES
(Source: P.A. 94-1086, eff. 1-19-07.)

35 ILCS 200/10-390

    (35 ILCS 200/10-390)
    Sec. 10-390. Valuation of supportive living facilities.
    (a) Notwithstanding Section 1-55, to determine the fair cash value of any supportive living facility established under Section 5-5.01a of the Illinois Public Aid Code, in assessing the facility, a local assessment officer must use the income capitalization approach.
    (b) When assessing supportive living facilities, the local assessment officer may not consider:
        (1) payments from Medicaid for services
    
provided to residents of supportive living facilities when such payments constitute income that is attributable to services and not attributable to the real estate; or
        (2) payments by a resident of a supportive
    
living facility for services that would be paid by Medicaid if the resident were Medicaid-eligible, when such payments constitute income that is attributable to services and not attributable to real estate.
(Source: P.A. 94-1086, eff. 1-19-07.)