SB3572 100TH GENERAL ASSEMBLY

LRB100 19171 HLH 34436 b

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.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by adding Section 10-26 as follows:

(35 ILCS 200/10-26 new)

Sec. 10-26. Adapted housing for adults with disabilities or other special needs.

(a) 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. The valuation under this Section applies regardless or whether or not the person with a disability or special needs has an ownership interest in the property or is liable for the payment of property taxes on the property.

(b) Application for the valuation procedures under this Section must be made during the application period in effect for the county in which the property is located. The assessor or chief county assessment officer may determine the eligibility of residential property to use the valuation procedures under this Section by application, visual inspection, questionnaire, or other reasonable methods.

(c) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.

(d) As used in this Section, "person with a disability or special needs" means an adult with a mental disability, as defined in the Section 2-3 of the Developmental Disability and Mental Disability Services Act.

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