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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 200/18-145
(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
(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
(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 (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
(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
(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
(35 ILCS 200/Art. 18 Div. 4 heading)
Division 4.
Abatement procedures
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35 ILCS 200/18-165
(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 | | firm, including but not limited to the property of (i) any firm that is used for collecting, separating, storing, or processing recyclable materials, locating within the taxing district during the immediately preceding year from another state, territory, or country, or having been newly created within this State during the immediately preceding year, or expanding an existing facility, or (ii) any firm that is used for the generation and transmission of electricity locating within the taxing district during the immediately preceding year or expanding its presence within the taxing district during the immediately preceding year by construction of a new electric generating facility that uses natural gas as its fuel, or any firm that is used for production operations at a new, expanded, or reopened coal mine within the taxing district, that has been certified as a High Impact Business by the Illinois Department of Commerce and Economic Opportunity. The property of any firm used for the generation and transmission of electricity shall include all property of the firm used for transmission facilities as defined in Section 5.5 of the Illinois Enterprise Zone Act. The abatement shall not exceed a period of 10 years and the aggregate amount of abated taxes for all taxing districts combined shall not exceed $4,000,000.
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(A-5) Any property in the taxing district of a
| | new electric generating facility, as defined in Section 605-332 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. The abatement shall not exceed a period of 10 years. The abatement shall be subject to the following limitations:
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(i) if the equalized assessed valuation of
| | the new electric generating facility is equal to or greater than $25,000,000 but less than $50,000,000, then the abatement may not exceed (i) over the entire term of the abatement, 5% of the taxing district's aggregate taxes from the new electric generating facility and (ii) in any one year of abatement, 20% of the taxing district's taxes from the new electric generating facility;
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(ii) if the equalized assessed valuation of
| | the new electric generating facility is equal to or greater than $50,000,000 but less than $75,000,000, then the abatement may not exceed (i) over the entire term of the abatement, 10% of the taxing district's aggregate taxes from the new electric generating facility and (ii) in any one year of abatement, 35% of the taxing district's taxes from the new electric generating facility;
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(iii) if the equalized assessed valuation of
| | the new electric generating facility is equal to or greater than $75,000,000 but less than $100,000,000, then the abatement may not exceed (i) over the entire term of the abatement, 20% of the taxing district's aggregate taxes from the new electric generating facility and (ii) in any one year of abatement, 50% of the taxing district's taxes from the new electric generating facility;
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(iv) if the equalized assessed valuation of
| | the new electric generating facility is equal to or greater than $100,000,000 but less than $125,000,000, then the abatement may not exceed (i) over the entire term of the abatement, 30% of the taxing district's aggregate taxes from the new electric generating facility and (ii) in any one year of abatement, 60% of the taxing district's taxes from the new electric generating facility;
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(v) if the equalized assessed valuation of
| | the new electric generating facility is equal to or greater than $125,000,000 but less than $150,000,000, then the abatement may not exceed (i) over the entire term of the abatement, 40% of the taxing district's aggregate taxes from the new electric generating facility and (ii) in any one year of abatement, 60% of the taxing district's taxes from the new electric generating facility;
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(vi) if the equalized assessed valuation of
| | the new electric generating facility is equal to or greater than $150,000,000, then the abatement may not exceed (i) over the entire term of the abatement, 50% of the taxing district's aggregate taxes from the new electric generating facility and (ii) in any one year of abatement, 60% of the taxing district's taxes from the new electric generating facility.
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The abatement is not effective unless the owner
| | of the new electric generating facility agrees to repay to the taxing district all amounts previously abated, together with interest computed at the rate and in the manner provided for delinquent taxes, in the event that the owner of the new electric generating facility closes the new electric generating facility before the expiration of the entire term of the abatement.
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The authorization of taxing districts to abate
| | taxes under this subdivision (a)(1)(A-5) expires on January 1, 2010.
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(B) The property of any commercial or industrial
| | development of at least (i) 500 acres or (ii) 225 acres in the case of a commercial or industrial development that applies for and is granted designation as a High Impact Business under paragraph (F) of item (3) of subsection (a) of Section 5.5 of the Illinois Enterprise Zone Act, having been created within the taxing district. The abatement shall not exceed a period of 20 years and the aggregate amount of abated taxes for all taxing districts combined shall not exceed $12,000,000.
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(C) The property of any commercial or industrial
| | firm currently located in the taxing district that expands a facility or its number of employees. The abatement shall not exceed a period of 10 years and the aggregate amount of abated taxes for all taxing districts combined shall not exceed $4,000,000. The abatement period may be renewed at the option of the taxing districts.
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(2) Horse racing. Any property in the taxing
| | district which is used for the racing of horses and upon which capital improvements consisting of expansion, improvement or replacement of existing facilities have been made since July 1, 1987. The combined abatements for such property from all taxing districts in any county shall not exceed $5,000,000 annually and shall not exceed a period of 10 years.
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(3) Auto racing. Any property designed exclusively
| | for the racing of motor vehicles. Such abatement shall not exceed a period of 10 years.
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(4) Academic or research institute. The property of
| | any academic or research institute in the taxing district that (i) is an exempt organization under paragraph (3) of Section 501(c) of the Internal Revenue Code, (ii) operates for the benefit of the public by actually and exclusively performing scientific research and making the results of the research available to the interested public on a non-discriminatory basis, and (iii) employs more than 100 employees. An abatement granted under this paragraph shall be for at least 15 years and the aggregate amount of abated taxes for all taxing districts combined shall not exceed $5,000,000.
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(5) Housing for older persons. Any property in the
| | taxing district that is devoted exclusively to affordable housing for older households. For purposes of this paragraph, "older households" means those households (i) living in housing provided under any State or federal program that the Department of Human Rights determines is specifically designed and operated to assist elderly persons and is solely occupied by persons 55 years of age or older and (ii) whose annual income does not exceed 80% of the area gross median income, adjusted for family size, as such gross income and median income are determined from time to time by the United States Department of Housing and Urban Development. The abatement shall not exceed a period of 15 years, and the aggregate amount of abated taxes for all taxing districts shall not exceed $3,000,000.
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(6) Historical society. For assessment years 1998
| | through 2018, the property of an historical society qualifying as an exempt organization under Section 501(c)(3) of the federal Internal Revenue Code.
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(7) Recreational facilities. Any property in the
| | taxing district (i) that is used for a municipal airport, (ii) that is subject to a leasehold assessment under Section 9-195 of this Code and (iii) which is sublet from a park district that is leasing the property from a municipality, but only if the property is used exclusively for recreational facilities or for parking lots used exclusively for those facilities. The abatement shall not exceed a period of 10 years.
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(8) Relocated corporate headquarters. If approval
| | occurs within 5 years after the effective date of this amendatory Act of the 92nd General Assembly, any property or a portion of any property in a taxing district that is used by an eligible business for a corporate headquarters as defined in the Corporate Headquarters Relocation Act. Instead of an abatement under this paragraph (8), a taxing district may enter into an agreement with an eligible business to make annual payments to that eligible business in an amount not to exceed the property taxes paid directly or indirectly by that eligible business to the taxing district and any other taxing districts for premises occupied pursuant to a written lease and may make those payments without the need for an annual appropriation. No school district, however, may enter into an agreement with, or abate taxes for, an eligible business unless the municipality in which the corporate headquarters is located agrees to provide funding to the school district in an amount equal to the amount abated or paid by the school district as provided in this paragraph (8). Any abatement ordered or agreement entered into under this paragraph (8) may be effective for the entire term specified by the taxing district, except the term of the abatement or annual payments may not exceed 20 years.
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| (9) United States Military Public/Private Residential
| | Developments. Each building, structure, or other improvement designed, financed, constructed, renovated, managed, operated, or maintained after January 1, 2006 under a "PPV Lease", as set forth under Division 14 of Article 10, and any such PPV Lease.
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(10) Property located in a business corridor that
| | qualifies for an abatement under Section 18-184.10.
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| (11) Under Section 11-15.4-25 of the Illinois
| | Municipal Code, property located within an urban agricultural area that is used by a qualifying farmer for processing, growing, raising, or otherwise producing agricultural products.
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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
(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 (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
(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
(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 | | under Section 15-95 of this Code.
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(2) The property is situated in a municipality with
| | 1,000,000 or more inhabitants and improved with either a multifamily dwelling or a multi-building development that is subject to a leasing agreement, regulatory and operating agreement, or other similar instrument with a Housing Authority created under the Housing Authorities Act that sets forth the terms for leasing low-rent housing.
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(3) For a period of not less than 20 years, the
| | property and improvements are used solely for low-rent housing and related uses.
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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 (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 | | (2) while in the active service of a fire, rescue, or
| | emergency medical service; or
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| (3) while on active duty as a member of the United
| | States Armed Services, including the National Guard, serving in Iraq or Afghanistan.
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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,
| | or rescue worker or surviving spouse at the time of the police officer's, soldier's, or rescue worker's death;
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| (2) was acquired by the surviving spouse within 2
| | years after the police officer's, soldier's, or rescue worker's death if the surviving spouse was domiciled in the State at the time of that death; or
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| (3) was acquired more than 2 years after the police
| | officer's, soldier's, or rescue worker's death if surviving spouse qualified for an abatement for a former qualified property located in that municipality.
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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.)
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