94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB0322


 
Introduced 2/15/2005, by Sen. Christine Radogno
 
SYNOPSIS AS INTRODUCED:
 		












35 ILCS 200/15-178 new






30 ILCS 805/8.29 new











    Amends the Property Tax Code.  Creates an accessible housing exemption. Provides that any component of
residential
property that is specifically designed and built for persons with disabilities
in compliance
with the
accessibility guidelines and standards of the United States Architectural and
Transportation Barriers Compliance Board (the "Access Board"), the construction
of which is commenced on or after the effective date of this amendatory Act is exempt from
property
taxes, if it meets all of the requirements for exemption.  Exempts the components of new construction as well as new components
installed in existing residential property that
meet
Access Board standards to the extent of the value added by the components.
Provides that the exemption applies only if the owner of the property who applies for the exemption or a member of the applicant's household is disabled. Provides that if a component of residential property is not in compliance with the Access Board's standards but it is constructed to and it does meet the accessibility needs of the disabled person, then that component is eligible for the exemption. Amends
the State Mandates Act to require implementation without reimbursement from the
State.
Effective immediately.















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY


STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
















 


 


A BILL FOR









 











SB0322

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1
    AN ACT concerning taxes. 

 
2
    Be it enacted by the People of the State of Illinois, 
3
represented in the General Assembly: 


 
4
    Section 5. The Property Tax Code is amended by adding 
5
Section 15-178 as
follows:


 
6
    (35 ILCS 200/15-178 new)

7
    Sec. 15-178. Accessible housing exemption.   Any component 
8
of residential property
that is specifically designed
and built 
9
for persons with disabilities in compliance with the 
10
accessibility
guidelines and
standards of the United States 
11
Architectural and Transportation Barriers
Compliance
Board 
12
(the "Access Board"), the construction of which is commenced on 
13
or after
the effective date of this amendatory Act of the 94th 
14
General Assembly, is
exempt to the extent of the value added by 
15
the
component, if it meets the requirements of this Section.  
16
This exemption applies to components of newly constructed 
17
property
as well as existing residential property that is

18
improved
for use by persons with disabilities in compliance 
19
with the accessibility
guidelines and
standards of the
Access 
20
Board.
This exemption also applies to components in the common 
21
areas of
condominium
property. This exemption does not apply to 
22
non-residential property.
This exemption applies only if the 
23
owner of the property who applies for the exemption or a member 
24
of the applicant's household is disabled.
25
    As used in this Section:
26
    "Household" means the applicant for the exemption, the 
27
spouse of the applicant, and all persons using the residence of 
28
the applicant as their principal place of residence.
29
    "Disabled person" has the same meaning as in Section 3.14 
30
of the Senior Citizens and Disabled Persons Property Tax Relief 
31
and Pharmaceutical Assistance Act.

32
    If a component of residential property is in compliance 
 


 






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1
with the Access
Board's standards
upon
initial installation in 
2
residential property and an exemption is granted under
this

3
Section, a
change in those standards by the Access Board shall 
4
not cause the component to
become
ineligible for the exemption.

5
    If a component of residential property is not in compliance 
6
with the Access Board's standards but is constructed to meet 
7
and meets the accessibility needs of the disabled person, then 
8
that component is eligible for the exemption under this 
9
Section, notwithstanding the fact that it does not meet the 
10
Access Board's standards.  An example of this situation is if a 
11
wheelchair ramp is constructed with a steeper grade than 
12
allowed by the Access Board's standards, due to space 
13
constraints or for other reasons, but the ramp meets the needs 
14
of the disabled person in the residence, then  that ramp is 
15
eligible for the exemption under this Section.
16
    The assessor or chief county assessment officer may 
17
determine the eligibility of residential property to receive 
18
the accessibility exemption provided by this Section by 
19
application, visual inspection, questionnaire or other 
20
reasonable methods.  The determination shall be made in 
21
accordance with guidelines established by the Department.

22
    This exemption applies to taxable years 2005 and 
23
thereafter.

24
    Notwithstanding Sections 6 and 8 of the State Mandates Act, 
25
no reimbursement
by the State is required for the 
26
implementation of any mandate created by this
Section.


 
27
    Section 90. The State Mandates Act is amended by adding 
28
Section 8.29 as
follows:


 
29
    (30 ILCS 805/8.29 new)

30
    Sec. 8.29. Exempt mandate.   Notwithstanding Sections 6 and 
31
8 of this
Act, no reimbursement by the State is required for 
32
the implementation of
any mandate created by Section 15-97 of 
33
the Property Tax Code.

 
 


 






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1
    Section 999. Effective date. This Act takes effect upon 
2
becoming law.