100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB3572
 
Introduced 2/16/2018, by Sen. Michael Connelly
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 200/10-26 new

     Amends the Property Tax Code.  Provides that, beginning with the 2019 levy year, improvements to residential real property that are designed to provide living quarters for a person with a disability or special needs shall not increase the assessed valuation of the property during any taxable year in which the person uses the property as his or her primary residence. Effective immediately.
  


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
SB3572LRB100 19171 HLH 34436 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  


 
4    Section 5. The Property Tax Code is amended  by adding 
5Section 10-26 as follows:
 
6    (35 ILCS 200/10-26 new)
7    Sec. 10-26. Adapted housing for adults with disabilities or 
8other special needs.
9    (a) Beginning with the 2019 levy year, improvements to 
10residential real property that are designed to provide living 
11quarters for a person with a disability or special needs shall 
12not increase the assessed valuation of the property during any 
13taxable year in which the person uses the property as his or 
14her primary residence.  The valuation under this Section applies 
15regardless or whether or not the person with a disability or 
16special needs has an ownership interest in the property or is 
17liable for the payment of property taxes on the property. 
18    (b) Application for the valuation procedures under this 
19Section must be made during the application period in effect 
20for the county in which the property is located. The assessor 
21or chief county assessment officer may determine the 
22eligibility of residential property to use the valuation 
23procedures under this Section by application, visual 
 
 
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1inspection, questionnaire, or other reasonable methods. 
2    (c) Notwithstanding Sections 6 and 8 of the State Mandates 
3Act, no reimbursement by the State is required for the 
4implementation of any mandate created by this Section. 
5    (d) As used in this Section, "person with a disability or 
6special needs" means an adult with a mental disability, as 
7defined in the Section 2-3 of the Developmental Disability and 
8Mental Disability Services Act. 
 

9    Section 99. Effective date. This Act takes effect upon 
10becoming law.