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(35 ILCS 200/18-180)
Abatement; urban decay.
(a) Except as provided below, a home rule municipality upon adoption of an
ordinance by majority vote of its governing authority, may order the county
clerk to abate, for a period not to exceed 10 years, any percentage of the
taxes levied by the municipality and any other taxing district on each parcel
of property located in an area of urban decay within the corporate limits of
the municipality and upon which a newly constructed single-family or duplex
residential dwelling unit is located, except that the total abatement for
any levy year shall not be in an amount in excess of 2% of the taxes
extended by all taxing districts on all parcels located within the
township that contain residential dwelling units of 6 units or less.
An abatement adopted under this Section shall be extended to all subsequent
owners of an eligible property during the abatement period. The ordinance
shall provide that the same percentage abatement of taxes shall apply to
all eligible property subject to the abatement ordinance,
except that any abatement granted for any parcel that is within a
redevelopment area created under Division 74.4 of Article 11 of the
Illinois Municipal Code at the time the ordinance is adopted shall not exceed
the amount of taxes allocable to taxing districts. No abatement adopted under
this Section shall apply to a parcel of property if the owner does not live in
the single-family or one of the duplex residential units. Before final adoption
of an abatement ordinance under this Section, the governing authority of the
home rule municipality shall notify by mail each affected taxing district of
the pending ordinance. This Section does not apply to property annexed by a
municipality after January 1, 1989.
(b) The governing authority of each affected taxing district shall
within 10 days appoint one member to serve on an Abatement Review Board to
review the terms and conditions of the proposed abatement ordinance. The
Board shall be convened by the mayor or village president of the
municipality considering the abatement ordinance. The ordinance shall not
be adopted less than 45 days after the Board is convened. Failure to
appoint a member to the Board does not affect work of the Board. The Board
shall report the findings and conclusions to the governing authority of the
municipality not later than 30 days after it is convened.
(c) Any abatement granted under this Section shall be reduced in 20%
increments annually during the last 4 years of the abatement period for
(d) For purposes of this Section:
(1) "Area of urban decay" means an area demonstrating
conditions of a "blighted area" or "conservation area" as defined by Section 11-74.4-3 of the Illinois Municipal Code, notwithstanding the minimum acreage requirement contained in the definition of a "redevelopment project area" under that Section. Qualifying factors of blight or conservation shall be defined as those present within the year prior to adoption of the ordinance designating the area of urban decay.
(2) "Duplex" means a 2 family residence that is not
more than 2 stories plus a basement in height and is located on a single parcel of property.
(3) "Newly constructed" means constructed and ready
for occupancy not earlier than one year before the date the municipality first orders the abatement for the parcel under this Section.
(Source: P.A. 87-1189; 88-455.)