(35 ILCS 200/18-145)
Sec. 18-145.
Error in calculation of rate or extension.
Notwithstanding any
other provision of law to the contrary, if, because of an error in the
calculation of tax rates or extension of taxes by the county clerk, the taxes
paid on any property are higher than required by law, the county clerk shall in
the following year abate an amount equal to the excess taxes from the property
taxes extended for any tax levy or fund affected by the error. This Section
shall not deprive any taxpayer of the right to maintain a tax objection under
Sections 23-5 and 23-10 challenging the legality of the county clerk's actions;
but the amount of any subsequent tax abatement shall be credited toward the
payment of any refund ordered by the court.
(Source: P.A. 86-422; 88-455.)
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(35 ILCS 200/18-150)
Sec. 18-150.
Extension in one total.
In
counties with 3,000,000 or more
inhabitants, the county clerk shall, and in all other counties the county clerk
may, extend on each valuation of property the sum of the taxes to be extended
upon the property in one total. When collected, the taxes shall be divided
among the taxing bodies levying the same in proportion to the rates as
determined by the clerk, after deducting from any tax the amount or amounts, if
any, ruled invalid by the final judgment of a court of competent jurisdiction,
and in the event a municipality has adopted tax increment financing under
Division 74.4 of Article 11 of the Illinois Municipal Code, after deducting
from any tax, except from a tax levied by a township to retire bonds issued
to satisfy
court-ordered damages,
the amount to be placed in the special tax allocation fund, and
distributing the amount to be placed in the special fund to the municipal
treasurer under Section 11-74.4-8 of that Act. The clerk shall certify in the
collector's books the rates as determined for extension in such manner as to
indicate the different taxes entering into each total. All officers dealing
with such extensions, shall record them by totals. The clerk shall show in the
collector's books the total tax due each taxing body as extended.
If (i) a county clerk does not extend in one total on each
valuation of
property the sum of the taxes to be extended upon the property and (ii) a
municipality has adopted tax increment financing under Division 74.4 of Article
11 of the Illinois Municipal Code, then
the clerk may not deduct the amount to be placed in the
special tax allocation fund
from a tax levied by a township to retire bonds issued to satisfy
court-ordered damages.
(Source: P.A. 91-190, eff. 7-20-99.)
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(35 ILCS 200/18-155)
Sec. 18-155. Apportionment of taxes for district in two or more counties.
The burden of taxation of property in taxing districts that lie in more than
one county shall be fairly apportioned as provided in Article IX, Section 7, of
the Constitution of 1970.
The Department may, and on written request made before July 1 to the
Department shall, proceed to apportion the tax burden. The request may be made
only by an assessor, chief county assessment officer, Board of Review, Board of
Appeals, overlapping taxing district or 25 or more interested taxpayers. The
request shall specify one or more taxing districts in the county which lie in
one or more other specified counties, and also specify the civil townships, if
any, in which the overlapping taxing districts lie. When the Department has
received a written request for equalization for overlapping tax districts as
provided in this Section, the Department shall promptly notify the county clerk
and county treasurer of each county affected by that request that tax bills
with respect to property in the parts of the county which are affected by the
request may not be prepared or mailed until the Department certifies the
apportionment among counties of the taxing districts' levies, except as
provided in subsection (c) of this Section. To apportion, the Department
shall:
(a) On or before December 31 of that year cause an assessment ratio
study to be made in each township in which each of the named overlapping
taxing districts lies, using equalized assessed values as certified by the
county clerk, and an analysis of property transfers prior to January 1 of
that year. The property transfers shall be in an amount deemed reasonable and
proper by the Department. The Department may conduct hearings, at which the
evidence shall be limited to the written presentation of assessment ratio study
data.
(b) Request from the County Clerk in each County in which the overlapping
taxing districts lie, certification of the portion of the assessed value of the
prior year for each overlapping taxing
district's portion of each township. Beginning with the 1999 taxable year, for
those counties that classify property by
county ordinance pursuant to subsection (b) of Section 4 of Article IX of the
Illinois Constitution, the certification shall be listed by property class as
provided in the classification ordinance. The clerk
shall return the certification within 30 days of receipt of the request.
(c) Use the township assessment ratio studies to apportion the amount to be
raised by taxation upon property within the district so that each county in
which the district lies bears that burden of taxation as though all parts of
the overlapping taxing district had been assessed at the same proportion of
actual value. The Department shall certify to each County Clerk, by March 15,
the percent of burden. Except as provided below, the County Clerk shall apply
the percentage to the extension as provided in Section 18-45 to determine the
amount of tax to be raised in the county.
If the Department does not certify the percent of burden in the time
prescribed, the county clerk shall use the most recent prior certification to
determine the amount of tax to be raised in the county.
If the use of a prior certified percentage results in over or under extension
for the overlapping taxing district in the county using same, the county clerk
shall make appropriate adjustments in the subsequent year, except as provided by Section 18-156. Any adjustments
necessitated by the procedure authorized by this Section shall be made by
increasing or decreasing the tax extension by fund for each taxing district
where a prior certified percentage was used. No tax rate limit shall render any
part of a tax levy illegally excessive which has been apportioned as herein
provided. The percentages certified by the Department shall remain until
changed by reason of another assessment ratio study made under this Section.
To determine whether an overlapping district has met any qualifying rate
prescribed by law for eligibility for State aid, the tax rate of the district
shall be considered to be that rate which would have produced the same amount
of revenue had the taxes of the district been extended at a uniform rate
throughout the district, even if by application of this Section the actual rate
of extension in a portion of the district is less than the qualifying rate.
(Source: P.A. 99-335, eff. 8-10-15.)
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(35 ILCS 200/18-156) Sec. 18-156. Correction of apportionment of taxes for a district in 2 or more counties. (a) Definitions. For the purposes of this Section, these definitions shall apply: "Apportioned property tax levy" means the total property tax extension of a taxing district in one or more counties that has been apportioned by the Department pursuant to Section 18-155. "Over-apportionment" means that any single county's share of an apportioned property tax levy is subsequently determined to exceed 105% of what that county's share should have been. (b) If, subsequent to the calculation of an apportioned property tax levy, the Department determines that an over-apportionment has taken place, the Department shall notify the county clerk and county treasurer of each county affected by the incorrect apportionment and shall provide those county clerks and county treasurers with correct apportionment data. (c) If the notification under this Section is made prior to the due date of the final installment of property tax payments for that taxable year, the county treasurer of a county where an over-apportionment has taken place may, at the treasurer's sole discretion, issue a refund of the over-apportioned amount by either a reduced final installment, a refund of taxes paid, or both, to each taxpayer who is entitled to a refund because of the over-apportionment. Additionally, if the treasurer of the county where an over-apportionment has taken place issues a refund under this subsection, the county treasurer of each other county affected by the incorrect apportionment shall issue a corrected final installment or an additional bill for the amount owed as a result of the under-apportionment of that county's share of the property tax levy to each taxpayer whose taxes were underpaid as a result of the apportionment error. (d) Any refund issued under subsection (c) due to any over-apportionment may be made from funds held by the county treasurer for the specific taxing district that was the subject of the over-apportionment; once those funds have been disbursed to the taxing districts, the authority of the county treasurer to issue refunds under subsection (c) ends. (e) This Section applies for taxable year 2015 and thereafter.
(Source: P.A. 99-335, eff. 8-10-15.) |
(35 ILCS 200/18-157)
Sec. 18-157. Apportionment; tax objections; court decisions; adjustments
of levies and refunds to tax objectors. If a court, in any tax objection based
on the apportionment of an overlapping taxing district under Section 18-155, enters a final judgment that there was an over
extension or under extension of taxes for an overlapping taxing district based
on the apportionment under Section 18-155 for the year for which the objection
was filed, the county clerks of each county in which there was an under
extension shall proportionately increase the levy of that taxing district by an
amount specified in the court order in that county in the subsequent year or in
any subsequent year following the final judgment of the court. The increase in
the levy, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by the School Code or this Code.
The funds collected pursuant to a levy increase authorized by this Section
shall be delivered to the county collector of each county in which there was an
over extension for distribution to the tax objectors in accordance with the
court order.
No person who, under any other provision of this Code, has
received any payment in satisfaction of a tax objection based in whole or in
part on apportionment under Section 18-155 may receive any payment under this
Section in satisfaction of a tax objection based in whole or in part on
apportionment under Section 18-155.
(Source: P.A. 92-377, eff. 8-16-01; 93-855, eff. 8-2-04.)
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(35 ILCS 200/18-160)
Sec. 18-160.
Notification of local officials.
The Department shall notify,
in writing, the overlapping taxing district of the proposed apportionment under
this Section, by August 1 of the year in question. If the overlapping taxing
district enacts a resolution in opposition to the apportionment and files a
certified copy of the resolution with the Department by the following December
31, the Department shall not apportion the tax burden of the overlapping
district for that tax year or any subsequent tax year unless a written request
for apportionment in accordance with Section 18-155 is received in a subsequent
year.
(Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
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(35 ILCS 200/Art. 18 Div. 4 heading) Division 4.
Abatement procedures
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(35 ILCS 200/18-165)
Sec. 18-165. Abatement of taxes.
(a) Any taxing district, upon a majority vote of its governing authority,
may, after the determination of the assessed valuation of its property, order
the clerk of that county to abate any portion of its taxes on the following
types of property:
(1) Commercial and industrial.
(A) The property of any commercial or industrial | ||
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(A-5) Any property in the taxing district of a | ||
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(i) if the equalized assessed valuation of | ||
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(ii) if the equalized assessed valuation of | ||
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(iii) if the equalized assessed valuation of | ||
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(iv) if the equalized assessed valuation of | ||
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(v) if the equalized assessed valuation of | ||
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(vi) if the equalized assessed valuation of | ||
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The abatement is not effective unless the owner | ||
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The authorization of taxing districts to abate | ||
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(B) The property of any commercial or industrial | ||
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(C) The property of any commercial or industrial | ||
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(2) Horse racing. Any property in the taxing | ||
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(3) Auto racing. Any property designed exclusively | ||
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(4) Academic or research institute. The property of | ||
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(5) Housing for older persons. Any property in the | ||
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(6) Historical society. For assessment years 1998 | ||
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(7) Recreational facilities. Any property in the | ||
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(8) Relocated corporate headquarters. If approval | ||
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(9) United States Military Public/Private Residential | ||
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(10) Property located in a business corridor that | ||
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(11) Under Section 11-15.4-25 of the Illinois | ||
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(b) Upon a majority vote of its governing authority, any municipality
may, after the determination of the assessed valuation of its property, order
the county clerk to abate any portion of its taxes on any property that is
located within the corporate limits of the municipality in accordance with
Section 8-3-18 of the Illinois Municipal Code.
(Source: P.A. 100-1133, eff. 1-1-19.)
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(35 ILCS 200/18-170)
Sec. 18-170. Enterprise zone and River Edge Redevelopment Zone abatement. In addition to the authority to
abate taxes under Section 18-165, any taxing district, upon a majority vote of
its governing authority, may order the county clerk to abate any portion of its
taxes on property, or any class thereof, located within an Enterprise Zone
created under the Illinois Enterprise Zone Act or a River Edge Redevelopment Zone created under the River Edge Redevelopment Zone Act, and upon which either new
improvements have been constructed or existing improvements have been renovated
or rehabilitated after December 7, 1982. However, any abatement of taxes on any
parcel shall not exceed the amount attributable to the construction of the
improvements and the renovation or rehabilitation of existing improvements on
the parcel. In the case of property within a redevelopment area created under
the Tax Increment Allocation Redevelopment Act, the abatement shall not
apply unless a business enterprise or individual with regard to new
improvements or renovated or rehabilitated improvements has met the
requirements of Section 5.4.1 of the Illinois Enterprise Zone Act or under Section 10-5.4.1 of the River Edge Redevelopment Zone Act.
If
an abatement is
discontinued under this Section, a
municipality shall notify the
county clerk and the board of review or board of appeals of the change in
writing not later than July 1 of the assessment year to be first affected by
the change. However, within a
county
economic development project area created under the County Economic
Development Project Area Property Tax Allocation Act, any municipality or
county which has adopted tax increment allocation financing under the
Tax Increment Allocation Redevelopment Act or the County Economic
Development Project Area Tax Increment Allocation Act may abate any portion of
its taxes as provided in this Section. Any other taxing district within the
county economic development project area may order any portion or all of its
taxes abated as provided above if the county or municipality which created the
tax increment district has agreed, in writing, to the abatement.
A copy of an abatement order adopted under this Section shall be delivered
to the county clerk and to the board of review or
board of appeals not later
than July 1 of the assessment year to be first affected by the order. If it is
delivered on or after that date, it will first affect the taxes extended on the
assessment of the following year. The board of review or board of appeals
shall, each time the assessment books are delivered to the county clerk, also
deliver a list of parcels affected by an abatement and the assessed value
attributable to new improvements or to the renovation or rehabilitation of
existing improvements.
(Source: P.A. 94-1021, eff. 7-12-06.)
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(35 ILCS 200/18-173) Sec. 18-173. Housing opportunity area abatement program. (a) For the purpose of promoting access to housing near work and in order to promote economic diversity throughout Illinois and to alleviate the concentration of low-income households in areas of high poverty, a housing opportunity area tax abatement program is created. (b) As used in this Section: "Housing authority" means either a housing authority created under the Housing Authorities Act or other government agency that is authorized by the United States government under the United States Housing Act of 1937 to administer a housing choice voucher program, or the authorized agent of such a housing authority that is authorized to act upon that authority's behalf. "Housing choice voucher" means a tenant voucher issued by a housing authority under Section 8 of the United States Housing Act of 1937 and a tenant voucher converted to a project-based voucher by a housing authority. "Housing opportunity area" means a census tract where less than 10% of the residents live below the poverty level, as defined by the United States government and determined by the most recent United States census, that is located within a qualified township, except for census tracts located within any township that is located wholly within a municipality with 1,000,000 or more inhabitants. A census tract that is located within a township that is located wholly within a municipality with 1,000,000 or more inhabitants is considered a housing opportunity area if less than 12% of the residents of the census tract live below the poverty level. "Housing opportunity unit" means a dwelling unit located in residential property that is located in a housing opportunity area, that is owned by the applicant, and that is rented to and occupied by a tenant who is participating in a housing choice voucher program administered by a housing authority as of January 1st of the tax year for which the application is made. "Qualified units" means the number of housing opportunity units located in the property with the limitation that no more than 2 units or 20% of the total units contained within the property, whichever is greater, may be considered qualified units. Further, no unit may be considered qualified unless the property in which it is contained is in substantial compliance with local building codes, and, moreover, no unit may be considered qualified unless it meets the United States Department of Housing and Urban Development's housing quality standards as of the most recent housing authority inspection. "Qualified township" means a township located within a county with 200,000 or more inhabitants whose tax capacity exceeds 80% of the average tax capacity of the county in which it is located, except for townships located within a county with 3,000,000 or more inhabitants, where a qualified township means a township whose tax capacity exceeds 115% of the average tax capacity of the county except for townships located wholly within a municipality with 1,000,000 or more inhabitants. All townships located wholly within a municipality with 1,000,000 or more inhabitants are considered qualified townships. "Tax capacity" means the equalized assessed value of all taxable real estate located within a township or county divided by the total population of that township or county. (c) The owner of property located within a housing opportunity area who has a housing choice voucher contract with a housing authority may apply for a housing opportunity area tax abatement by annually submitting an application to the housing authority that administers the housing choice voucher contract. The application must include the number of housing opportunity units as well as the total number of dwelling units contained within the property. The owner must, under oath, self-certify as to the total number of dwelling units in the property and must self-certify that the property is in substantial compliance with local building codes. The housing authority shall annually determine the number of qualified units located within each property for which an application is made. The housing authority shall establish rules and procedures governing the application processes and may charge an application fee. The county clerk may audit the applications to determine that the properties subject to the tax abatement meet the requirements of this Section. The determination of eligibility of a property for the housing opportunity area abatement shall be made annually; however, no property may receive an abatement for more than 10 tax years. (d) The housing authority shall determine housing opportunity areas within its service area and annually deliver to the county clerk, in a manner determined by the county clerk, a list of all properties containing qualified units within that service area by December 31st of the tax year for which the property is eligible for abatement; the list shall include the number of qualified units and the total number of dwelling units for each property. The county clerk shall deliver annually to a housing authority, upon that housing authority's request, the most recent available equalized assessed value for the county as a whole and for those taxing districts and townships so specified by the requesting housing authority. (e) The county clerk shall abate the tax attributed to a portion of the property determined to be eligible for a housing opportunity area abatement. The portion eligible for abatement shall be determined by reducing the equalized assessment value by a percentage calculated using the following formula: 19% of the equalized assessed value of the property multiplied by a fraction where the numerator is the number of qualified units and denominator is the total number of dwelling units located within the property. (f) Any municipality, except for municipalities with 1,000,000 or more inhabitants, may annually petition the county clerk to be excluded from a housing opportunity area if it is able to demonstrate that more than 2.5% of the total residential units located within that municipality are occupied by tenants under the housing choice voucher program. Properties located within an excluded municipality shall not be eligible for the housing opportunity area abatement for the tax year in which the petition is made. (g) Applicability. This Section applies to tax years 2004 through 2034, unless extended by law. (Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/18-175)
Sec. 18-175.
Leasehold abatement.
The county clerk may abate property taxes
levied by one or more taxing districts under this Code on any leasehold
interest in a property leased from the Department of Natural Resources on which
is situated a restaurant and overnight lodging
facility that was constructed using at least 50% private, non-State funding and
that first opened for business after January 1, 1992.
(Source: P.A. 88-455; 89-445, eff. 2-7-96.)
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(35 ILCS 200/18-177)
Sec. 18-177. Leased low-rent housing abatement. (a) In counties of 3,000,000
or more inhabitants, the county clerk shall abate property taxes levied by
any taxing district under this Code on property that meets the following
requirements:
(1) The property does not qualify as exempt property | ||
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(2) The property is situated in a municipality with | ||
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(3) For a period of not less than 20 years, the | ||
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Property and portions of property used or intended to be used for
commercial purposes are not eligible for the abatement provided in this
Section.
A housing authority created under the Housing Authorities Act shall
file annually with the county clerk for any property eligible for an abatement
under this Section, on a form prescribed by the county clerk, a certificate of
the property's use during the immediately preceding year. The certificate
shall certify that the property or a portion of the property meets the
requirements of this Section and that the eligible residential units have been
inspected within the previous 90 days and meet or exceed all housing quality
standards of the authority. If only a portion of the property meets these
requirements, the certificate shall state the amount of that portion as a
percentage of the total equalized and assessed value of the property. If the
property is improved with an eligible multifamily dwelling or multi-building
development containing residential units that are individually assessed, then, except as provided in subsection (b), no
more than 40% of those residential units may be certified. If the property is
improved with an eligible multifamily dwelling or multi-building development
containing residential units that are not individually assessed, then, except as provided in subsection (b), the portion
of the property certified shall represent no more than 40% of those residential
units.
The county clerk shall abate the taxes only if a certificate of use has
been timely filed for that year. If only a portion of the property has been
certified as eligible, the county clerk shall abate the taxes in the percentage
so certified.
Whenever property receives an abatement under this Section, the rental rate
set under the lease, regulatory and operating agreement, or other similar
instrument for that property shall not include property taxes.
No property shall be eligible for abatement under this Section if the owner
of the property has any outstanding and overdue debts to the municipality in
which the property is situated.
(b) The percentage limitation on the certification of residential units set forth in subsection (a) shall be deemed to be satisfied in the case of developments described in resolutions adopted by the Board of Commissioners of the Chicago Housing Authority on September 19, 2000, December 17, 2002, or September 16, 2003, as amended, approving the disposition of certain land and buildings on which all or a portion of the developments are or will be situated, if no more than 50% of the units in the development are so certified.
(Source: P.A. 94-296, eff. 7-21-05.)
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(35 ILCS 200/18-178) Sec. 18-178. Abatement for the residence of a surviving spouse of a fallen police officer, soldier, or rescue worker. (a) The governing body of any county or municipality may, by ordinance, order the county clerk to abate any percentage of the taxes levied by the county or municipality on each parcel of qualified property within the boundaries of the county or municipality that is owned by the surviving spouse of a fallen police officer, soldier, or rescue worker. (b) The governing body may provide, by ordinance, for the percentage amount and duration of an abatement under this Section and for any other provision necessary to carry out the provisions of this Section. Upon passing an ordinance under this Section, the county or municipality must deliver a certified copy of the ordinance to the county clerk. (c) As used in this Section: "Fallen police officer, soldier, or rescue worker" means an individual who dies: (1) as a result of or in the course of employment as | ||
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(2) while in the active service of a fire, rescue, or | ||
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(3) while on active duty as a member of the United | ||
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"Fallen police officer, soldier, or rescue worker", however, does not include any individual whose death was the result of that individual's own willful misconduct or abuse of alcohol or drugs.
"Qualified property" means a parcel of real property that is occupied by not more than 2 families, that is used as the principal residence by a surviving spouse, and that: (1) was owned by the fallen police officer, soldier, | ||
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(2) was acquired by the surviving spouse within 2 | ||
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(3) was acquired more than 2 years after the police | ||
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"Surviving spouse" means a spouse, who has not remarried, of a fallen police officer, soldier, or rescue worker.
(Source: P.A. 97-767, eff. 7-9-12.) |
(35 ILCS 200/18-180)
Sec. 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
the property.
(d) For purposes of this Section:
(1) "Area of urban decay" means an area demonstrating | ||
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(2) "Duplex" means a 2 family residence that is not | ||
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(3) "Newly constructed" means constructed and ready | ||
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(Source: P.A. 87-1189; 88-455.)
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(35 ILCS 200/18-181)
Sec. 18-181. Abatement of neighborhood redevelopment corporation property.
The county clerk shall abate the property taxes imposed on the property of a
neighborhood redevelopment corporation as provided in Section 15-5 of the
Neighborhood Redevelopment Corporation Law.
(Source: P.A. 93-1037, eff. 6-1-05 .) |
(35 ILCS 200/18-183)
Sec. 18-183.
Cancellation and repayment of tax benefits.
Beginning with
tax year 1996, if any taxing district enters into an agreement that explicitly
sets forth the terms and length of a contract and thereby grants a tax
abatement or other tax benefit under Sections 18-165 through 18-180 of this
Code, under the Economic Development Area Tax Increment Allocation Act, the
County Economic Development Project Area Tax Increment Allocation Act of 1991,
the Tax Increment Allocation Redevelopment Act, the Industrial Jobs Recovery
Law, the Economic Development Project Area Tax Increment Allocation Act of
1995, or under any other statutory or constitutional authority implemented
under the Property Tax Code to a private individual or entity for the purpose
of originating, locating, maintaining, rehabilitating, or expanding a business
facility within the taxing district and the individual or entity relocates the
entire facility from the taxing district in violation of the terms and length
of the contract explicitly set forth in the agreement, the abatement or other
tax benefit for the remainder of the term is cancelled and the amount of the
abatements or other tax benefits granted before cancellation shall be repaid to
the taxing district within 30 days. This Section may be waived by the mutual
agreement of the individual or entity and the taxing district.
(Source: P.A. 89-591, eff. 8-1-96; 90-14, eff. 7-1-97.)
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(35 ILCS 200/18-184)
Sec. 18-184.
Abatement; annexation agreement.
Upon a
majority vote of its governing authority, any municipality may, after the
determination of the assessed valuation of its property, order the county clerk
to abate any portion of its taxes on any property that is the subject of an
annexation agreement between the municipality and the property owner.
(Source: P.A. 89-537, eff. 1-1-97; 90-14, eff. 7-1-97.)
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(35 ILCS 200/18-184.5) Sec. 18-184.5. Abatement for vacant facilities. Upon a majority vote of its governing body, any taxing district may, after the determination of the assessed valuation of its property, order the county clerk
to abate any portion of its taxes on any property if (i) a new business first occupies a facility located on the property during the taxable year, and (ii) the facility was vacant for a period of at least 24 continuous months prior to being occupied by the business. The abatement shall not exceed a period of 2 years and the aggregate amount of abated taxes for all taxing districts combined shall not exceed $4,000,000.
(Source: P.A. 96-755, eff. 1-1-10.) |
(35 ILCS 200/18-184.10) Sec. 18-184.10. Business corridors; abatement. (a) Each taxing district may, by a majority vote of its governing authority, order the county clerk to abate any portion of its taxes on property that meets the following requirements: (1) the property does not qualify as exempt property | ||
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(2) the property is situated in a business corridor | ||
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An abatement under this Section may not exceed a period of 10 years. (b) A business corridor created under this Section shall encompass only territory along the common border of the municipalities that is (i) undeveloped or underdeveloped and (ii) not likely to be developed without the creation of the business corridor. The intergovernmental agreement shall specify the territory to be included in the business corridor. The agreement shall also provide for the duration of an abatement under this Section and for any other provision necessary to carry out the provisions of this Section. No abatement under this Section shall exceed 10 years in duration. Upon adoption of the agreement provided for under this Section, the municipalities must deliver a certified copy of the agreement to the county clerk. (c) Before adopting an intergovernmental agreement proposing the designation of a business corridor, each municipality, by its corporate authorities, must adopt an ordinance or resolution fixing a time and place for a public hearing. At least 10 days before adopting the ordinance or resolution establishing the time and place for the public hearing, the municipality must make available for public inspection the boundaries of the proposed business corridor. At the public hearing, any interested person or affected taxing district may file with the municipal clerk written objections to the business corridor and may be heard orally with respect to any issues embodied in the notice. The municipality must hear all protests and objections at the hearing, and the hearing may be adjourned to another date without further notice other than a motion entered upon the minutes fixing the time and place of the subsequent hearing. At the public hearing or at any time before the municipality adopts an ordinance approving the intergovernmental agreement, the municipality may make changes to the boundaries of the business corridor. Changes that add additional parcels of property to the proposed business corridor may be made only after each municipality gives notice and conducts a public hearing pursuant to the procedures set forth in this Section. Except as otherwise provided in this Section, notice of the public hearing must be given by publication. Notice by publication must be given by publication at least twice. The first publication must be not more than 30 nor less than 10 days before the hearing in a newspaper of general circulation within the taxing districts having property in the proposed business corridor. The notice must include the following: (1) the time and place of the public hearing; (2) the boundaries of the proposed business corridor | ||
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(3) a statement that all interested persons will be | ||
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(4) such other matters as the municipality may deem | ||
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(d) As used in this Section: "Disadvantaged municipality" means a municipality with (i) a per capita equalized assessed valuation (EAV) less than 60% of the State average and (ii) more than 15% of its population below the national poverty level.
(Source: P.A. 97-577, eff. 1-1-12.) |
(35 ILCS 200/18-184.15) Sec. 18-184.15. REV Illinois project facilities for electric vehicles, electric vehicle component parts, or electric vehicle power supply equipment; abatement. (a) Any taxing district, upon a majority vote of its governing body, may, after determination of the assessed value as set forth in this Code, order the clerk of the appropriate municipality or county to abate, for a period not to exceed 30 consecutive years, any portion of real property taxes otherwise levied or extended by the taxing district on a REV Illinois Project facility that is subject to an agreement with the Department of Commerce and Economic Opportunity under Section 45 of the Reimagining Energy and Vehicles in Illinois Act, during the period of time such agreement is in effect as specified by the Department of Commerce and Economic Opportunity. (b) Two or more taxing districts, upon a majority vote of each of their respective governing bodies, may agree to abate, for a period not to exceed 30 consecutive tax years, a portion of the real property taxes otherwise levied or extended by those taxing districts on a REV Illinois Project facility that is subject to an agreement with the Department of Commerce and Economic Opportunity under Section 45 of the Reimagining Energy and Vehicles in Illinois Act. The agreement entered into by the taxing districts under this subsection (b) shall be filed with the county clerk who shall, for the period the agreement remains in effect, abate the portion of the real estate taxes levied or extended by those taxing districts as directed in the agreement. Any such agreement entered into by 2 or more taxing districts before the effective date of this amendatory Act of the 103rd General Assembly that is not inconsistent with the provisions of this subsection (b) is hereby declared valid and enforceable for the effective period of that agreement. (Source: P.A. 102-669, eff. 11-16-21; 102-1125, eff. 2-3-23; 103-595, eff. 6-26-24.) |
(35 ILCS 200/18-184.20) Sec. 18-184.20. MICRO Illinois project facilities. Any taxing district, upon a majority vote of its governing body, may, after determination of the assessed value as set forth in this Code, order the clerk of the appropriate municipality or county to abate, for a period not to exceed 30 consecutive years, any portion of real property taxes otherwise levied or extended by the taxing district on a MICRO Illinois Project facility that is subject to an agreement with the Department of Commerce and Economic Opportunity under the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act, during the period of time such agreement is in effect as specified by the Department of Commerce and Economic Opportunity. (Source: P.A. 102-700, eff. 4-19-22; 103-595, eff. 6-26-24.) |
(35 ILCS 200/Art. 18 Div. 5 heading) Division 5.
Property Tax Extension Limitation Law
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