Illinois Compiled Statutes
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REVENUE35 ILCS 200/10-31
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/10-31)
Subdivisions; counties of less than 3,000,000.
(a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if:
(1) The property is platted and subdivided in
accordance with the Plat Act;
(2) The platting occurs after January 1, 1978;
(3) At the time of platting the property is in excess
(4) At the time of platting or replatting the
property is vacant or used as a farm as defined in Section 1-60.
(b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined
based on the assessed value assigned to the property when last assessed prior to its last transfer or conveyance. An initial sale of any platted lot, including a lot that is vacant, or a transfer to a holder of a mortgage, as defined in Section 15-1207 of the Code of Civil Procedure, pursuant to a mortgage foreclosure proceeding or pursuant to a transfer in lieu of foreclosure, does not disqualify that lot from the provisions of this subsection (b).
(c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose. The replatting of a subdivision or portion of a subdivision does not disqualify the replatted lots from the provisions of subsection (b).
(d) This Section applies on and after the effective date of this amendatory Act of the 96th General Assembly and through December 31, 2011.
(Source: P.A. 96-480, eff. 8-14-09.)
35 ILCS 200/10-35
(35 ILCS 200/10-35)
Subdivision common areas.
(a) Residential property which is part of a development,
but which is individually owned and ownership of which includes the right,
by easement, covenant, deed or other interest in property, to the use
of any common area for recreational or similar residential purposes shall
be assessed at a value which includes the proportional share of the value
of that common area or areas.
Property is used as a "common area or areas" under this Section if
it is a lot, parcel, or area, the beneficial use and enjoyment of which
is reserved in whole as an appurtenance to the separately owned lots, parcels,
or areas within the planned development.
The common area or areas which are used for recreational or similar
residential purposes and which are assessed to a separate owner and are located
on separately identified parcels, shall be listed for assessment purposes at $1
(b) In counties with 3,000,000 or more inhabitants, any person desiring to
establish or to reestablish an assessment of $1 for any parcel on grounds of
common area status under this Section shall submit an application for the
assessment to the assessor. The application shall be submitted at the time
within which other applications for revisions of assessment may be made under
Section 14-35 by taxpayers in the township where the parcel is located, and
shall be in the form and accompanied by documentation, as the assessor may
(c) If a $1 assessment is established pursuant to the application it may be
maintained from year to year so long as the ownership or use of the parcel has
not changed. When any change in ownership, use or other relevant fact occurs it
shall be the duty of the new owner in cases of change in ownership, or of the
current owner in all other cases, to notify the assessor in writing within 30
days of the change. The notice shall be sent by certified mail, return receipt
requested, and shall include the name and address of the taxpayer, the legal
description of the property, and the permanent index number of the property
where such number exists. If the failure to give such notification results in
the assessor continuing to assess the property at $1 in subsequent years in
error, the property shall be considered omitted property under Section 9-265.
Nothing in this Section shall be construed to limit the assessor's authority to
annually revise assessments subject to this Section under the procedures of
(d) No objection shall be made to the denial of an assessment of $1 under
this Section in any court except under Sections 21-175 and 23-5. No person may
object to or otherwise challenge the failure of any parcel to receive an
assessment of $1 under this Section in any proceeding in any court unless an
application for the $1 assessment was made under subsection (b) of this
(Source: P.A. 85-1386; 88-455.)
35 ILCS 200/Art. 10 Div. 4
(35 ILCS 200/Art. 10 Div. 4 heading)
35 ILCS 200/10-40
(35 ILCS 200/10-40)
Historic Residence Assessment Freeze Law;
This Section and Sections 10-45 through 10-85 may be cited as the Historic
Residence Assessment Freeze Law.
As used in this Section
and Sections 10-45 through 10-85:
(a) "Director" means the Director of Historic
(b) "Approved county or municipal landmark ordinance"
means a county or municipal ordinance approved by the Director.
(c) "Historic building" means an owner-occupied
single family residence or an owner-occupied multi-family residence and the tract, lot or parcel upon which it is located, or a building or buildings owned and operated as a cooperative, if:
(1) individually listed on the National Register
of Historic Places or the Illinois Register of Historic Places;
(2) individually designated pursuant to an
approved county or municipal landmark ordinance; or
(3) within a district listed on the National
Register of Historic Places or designated pursuant to an approved county or municipal landmark ordinance, if the Director determines that the building is of historic significance to the district in which it is located.
Historic building does not mean an individual unit of a
(d) "Assessment officer" means the chief county
(e) "Certificate of rehabilitation" means the
certificate issued by the Director upon the renovation, restoration, preservation or rehabilitation of an historic building under this Code.
(f) "Rehabilitation period" means the period of time
necessary to renovate, restore, preserve or rehabilitate an historic building as determined by the Director.
(g) "Standards for rehabilitation" means the
Secretary of Interior's standards for rehabilitation as promulgated by the U.S. Department of the Interior.
(h) "Fair cash value" means the fair cash value of
the historic building, determined on the basis of the assessment officer's property record card, representing the value of the property prior to the commencement of rehabilitation without consideration of any reduction reflecting value during the rehabilitation work.
(i) "Base year valuation" means the fair cash value
of the historic building for the year in which the rehabilitation period begins but prior to the commencement of the rehabilitation and does not include any reduction in value during the rehabilitation work.
(j) "Adjustment in value" means the difference for
any year between the then current fair cash value and the base year valuation.
(k) "Eight-year valuation period" means the 8 years
from the date of the issuance of the certificate of rehabilitation.
(l) "Adjustment valuation period" means the 4 years
following the 8 year valuation period.
(m) "Substantial rehabilitation" means interior or
exterior rehabilitation work that preserves the historic building in a manner that significantly improves its condition.
(n) "Approved local government" means a local
government that has been certified by the Director as:
(1) enforcing appropriate legislation for the
designation of historic buildings;
(2) having established an adequate and qualified
historic review commission;
(3) maintaining a system for the survey and
inventory of historic properties;
(4) providing for adequate public participation
in the local historic preservation program; and
(5) maintaining a system for reviewing
applications under this Section in accordance with rules and regulations promulgated by the Director.
(o) "Cooperative" means a building or buildings and
the tract, lot, or parcel on which the building or buildings are located, if the building or buildings are devoted to residential uses by the owners and fee title to the land and building or buildings is owned by a corporation or other legal entity in which the shareholders or other co-owners each also have a long-term proprietary lease or other long-term arrangement of exclusive possession for a specific unit of occupancy space located within the same building or buildings.
(p) "Owner", in the case of a cooperative, means the
(q) "Association", in the case of a cooperative,
means the entity responsible for the administration of a cooperative, which entity may be incorporated or unincorporated, profit or nonprofit.
(r) "Owner-occupied single family residence" means a
residence in which the title holder of record (i) holds fee simple ownership and (ii) occupies the property as his, her, or their principal residence.
(s) "Owner-occupied multi-family residence" means
residential property comprised of not more than 6 living units in which the title holder of record (i) holds fee simple ownership and (ii) occupies one unit as his, her, or their principal residence. The remaining units may be leased.
The changes made to this Section by this amendatory Act of the 91st General
Assembly are declarative of existing law and shall not be construed as a new
(Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.)
35 ILCS 200/10-45
(35 ILCS 200/10-45)
Valuation during 8 year valuation period.
In furtherance of the policy of encouraging the rehabilitation of historic
residences, property certified pursuant to this Historic Residence Assessment
Freeze Law shall be eligible for an assessment freeze, as provided in this
Section, eliminating from consideration, for assessment purposes, the value
added by the rehabilitation and limiting the total valuation to the base year
valuation as defined in subsection (i) of Section 10-40. For all property
upon which the Director has issued a certificate of rehabilitation, the
valuation for purposes of assessment shall not exceed the base year valuation
for the entire 8-year valuation period, unless a taxing district elects, under
Section 10-85, that the provisions of this Section shall not apply to taxes
that are levied by that taxing district. In the event that election is made,
the property shall be valued under Section 9-145 or 9-150 for the purpose of
extending taxes of that taxing district. The changes made to this Section by
this amendatory Act of the 91st General Assembly are declarative of existing
law and shall not be construed as a new enactment.
(Source: P.A. 91-806, eff. 1-1-01.)
35 ILCS 200/10-50
(35 ILCS 200/10-50)
Valuation after 8 year valuation period.
For the 4 years after
the expiration of the 8-year valuation period, the valuation for purposes of
computing the assessed valuation shall be as follows:
For the first year, the base year valuation plus 25% of the adjustment in
For the second year, the base year valuation plus 50% of the adjustment in
For the third year, the base year valuation plus 75% of the adjustment in
For the fourth year, the then current fair cash value.
(Source: P.A. 82-1023; 88-455.)
35 ILCS 200/10-55
(35 ILCS 200/10-55)
Application process and application period.
(a) The Director shall receive applications for certificates of
rehabilitation in a form and manner provided by him or her by rule.
The Director shall promptly notify the assessment officer of receipt of such
shall provide that an applicant may request preliminary approval of
rehabilitation before the rehabilitation period begins.
(b) The Director shall approve an application for a certificate of
rehabilitation when he or she finds that the restoration, preservation or
(1) involves an historic building;
(2) has a cost, including architectural fees, equal
to or greater than 25% of the base year valuation;
(3) is for a building for which no certificate of
rehabilitation has been approved within 4 years after the last year of the adjustment valuation period;
(4) was or will be done in accordance with the
standards for rehabilitation; and
(5) was or will be a substantial rehabilitation.
(c) The Director shall determine the length of the rehabilitation period,
which shall not exceed 2 years unless the Director finds:
(1) it is economically unfeasible to complete the
rehabilitation in that period; or
(2) the magnitude of the project is such that a good
faith attempt to complete the rehabilitation in that period would not succeed.
(d) Upon approval of the application, the Director shall issue a
certificate of rehabilitation to the applicant and transmit a copy to the
assessment officer. The certificate shall identify the rehabilitation period.
(e) If during the 8-year valuation period and the adjustment valuation
period, the Director determines, in accordance with the Illinois
Administrative Procedure Act, that an historic building for
which a certificate of
rehabilitation has been issued has not been the subject of repair,
renovation, remodeling or improvement in accordance with the standards for
rehabilitation, he or she shall revoke the certificate of rehabilitation by
written notice to the taxpayer of record and transmit a copy of the
revocation to the assessment officer.
The provisions in Section 10-40 through 10-85 apply to certified
rehabilitation projects for which an application for a certificate of
rehabilitation has been filed with the Director within 2 years of the
(Source: P.A. 91-357, eff. 7-29-99; 91-806, eff. 1-1-01.)
35 ILCS 200/10-60
(35 ILCS 200/10-60)
Certificate of status.
It is the duty of the titleholder of
record or the owner of the beneficial interest of any historic building which
issued a certificate of rehabilitation, to file with the chief county
assessment officer, on or before January 31 of each year, an affidavit stating
whether there has been any change in the ownership or use of such property, the
status of the owner-occupant, or, in the case of a cooperative,
whether there has been a change in the use of the property or a change in the
cooperative form of ownership. If there has been such a
change, the nature
of this change shall be stated. Failure to file such an affidavit shall, in the
discretion of the chief county assessment officer, constitute cause to revoke
the certificate of rehabilitation. The chief county assessment officer shall
furnish to the owner a form for the affidavit wherein the owner may state
whether there has been any change in the ownership or use of the property or
the status of the owner. If the chief county assessment officer determines that
the historic building is no longer used as an owner-occupied single family
residence or an owner-occupied multi-family residence, or that there has
been a sale or transfer for value of the
building other than to the
first owner-occupant after the issuance of a certificate of rehabilitation,
or that the historic building no longer
meets the definition of a cooperative, he
or she shall revoke the certificate by written notice to the taxpayer of
record, and shall send a copy of that notice to the Department.
(Source: P.A. 89-675, eff. 8-14-96; 90-114, eff. 1-1-98.)
35 ILCS 200/10-65
(35 ILCS 200/10-65)
Receipt of applications.
An approved local
government shall receive applications for certificates
of rehabilitation within its corporate boundaries. The decision of the
approved local government shall be final unless disapproved by the Director
within 30 days of his receipt of the application and local decision.
(Source: P.A. 86-1481; 88-455.)
35 ILCS 200/10-70
(35 ILCS 200/10-70)
Computation of valuation.
(a) Upon receipt of the certificate of rehabilitation, the assessment
officer shall determine the base year valuation and shall make a notation on
each statement of assessment during the 8-year valuation period and the
adjustment valuation period that the valuation of the historic building shall
be based upon the issuance of a certificate of rehabilitation.
(b) Upon revocation of a certificate of rehabilitation,
the assessment officer shall compute the assessed valuation of the
building on the basis of the then current fair cash value.
(c) An historic building receiving a certificate of rehabilitation shall
not be eligible for the homestead improvement exemption during the 8-year
valuation period and adjustment valuation period.
(Source: P.A. 86-1481; 88-455.)
35 ILCS 200/10-75
(35 ILCS 200/10-75)
Approval of municipal ordinances.
In addition to the powers and
duties described elsewhere in this Code, the Director may approve county or
municipal ordinances which qualify historic buildings for consideration under
this Code. However, no ordinance shall be approved unless it:
(a) is designed to preserve and rehabilitate
buildings of historic significance;
(b) contains criteria for the designation of
landmarks consistent with those established by the U.S. Department of the Interior for the inclusion of places on the National Register of Historic Places; and
(c) contains criteria for review of demolitions and
(Source: P.A. 87-818; 88-455.)