103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2074
 
Introduced 2/9/2023, by Sen. Seth Lewis
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 200/15-65.1 new

     Amends the Property Tax Code. Provides that a school district, a unit of local government, a municipality, county, township, fire protection district, or any special district within the county of DuPage may perform special assessments upon any other taxing district for services provided to certain residents of a residential substance abuse treatment facility located within DuPage County under specified conditions.
  


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A BILL FOR
 

  
SB2074LRB103 27705 HLH 54082 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by adding 
5Section 15-65.1 as follows:
 
6    (35 ILCS 200/15-65.1 new)
7    Sec. 15-65.1. Special assessment of taxing district; 
8residential substance abuse treatment facility; DuPage County.
9    (a) Notwithstanding any other provision of law, a school 
10district in DuPage County or a unit of local government in 
11DuPage County may impose special assessments upon any other 
12taxing district for services provided to the residents of a 
13residential substance abuse treatment facility located within 
14DuPage County under the following conditions: 
15        (1) one or more residents of the facility lived within 
16    the taxing district's taxing jurisdiction immediately 
17    prior to their residency at the residential substance 
18    abuse treatment facility; 
19        (2) the residents of the residential substance abuse 
20    treatment facility were receiving services from the taxing 
21    district prior to their occupancy at the residential 
22    substance abuse treatment facility; 
23        (3) the residential substance abuse treatment facility 
 
 
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1    is exempt from paying property taxes under this Code; 
2        (4) the school district or unit of local government 
3    has not received any form of compensation or payment from 
4    the taxing district, the residential substance abuse 
5    treatment facility, or its occupants or residents for the 
6    services provided to the residents; and 
7        (5) for special assessments by a school district, the 
8    school district has not received and will not receive 
9    compensation under the General State Aid Formula of the 
10    Illinois School Code for the enrollment of students 
11    residing at the residential substance abuse treatment 
12    facility. 
13    (b) The amount of the special assessment shall be borne by 
14the taxing district and not the not-for-profit corporation, 
15its workers, staff, inhabitants, or residents of the facility. 
16The amount of the special assessment shall be reasonable and 
17its proceeds applied only to the actual cost of services the 
18school district or  unit of local government has provided the 
19residents of the facility. The special assessment shall not 
20apply to utilities or other services already paid by the 
21not-for-profit.