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1 | | the United States Housing Act of 1937 to administer a housing |
2 | | choice
voucher
program, or the authorized agent of such a |
3 | | housing authority that is authorized
to
act upon that |
4 | | authority's behalf.
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5 | | "Housing choice voucher" means a tenant voucher issued by a |
6 | | housing authority
under Section 8 of the United States Housing |
7 | | Act of 1937 and a tenant voucher converted to a project-based |
8 | | voucher by a housing authority.
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9 | | "Housing opportunity area" means : (1) a census tract |
10 | | located within a county with 200,000 or more but fewer than |
11 | | 3,000,000 inhabitants, where less than 8% of the residents of |
12 | | the census tract live below the poverty level, as defined by |
13 | | the United States government using the 5-year estimates of the |
14 | | poverty rate compiled by the United States Census Bureau in the |
15 | | American Community Survey in the year of the most recent |
16 | | federal decennial census; (2) a census tract located in a |
17 | | county with 3,000,000 or more inhabitants and located in a |
18 | | township that is not located wholly within a municipality with |
19 | | 1,000,000 or more inhabitants, where 8% of the residents of the |
20 | | township in which the census tract is located and 8% of the |
21 | | residents of the census tract live below the poverty level, as |
22 | | defined by the United States government using the 5-year |
23 | | estimates of the poverty rate compiled by the United States |
24 | | Census Bureau in the American Community Survey in the year of |
25 | | the most recent federal decennial census; or (3) a census tract |
26 | | located within a township that is located wholly within a |
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1 | | municipality with 1,000,000 or more inhabitants, where less |
2 | | than 12% of the residents of the census tract live below the |
3 | | poverty level, as defined by the United States government using |
4 | | the 5-year estimates of the poverty rate compiled by the United |
5 | | States Census Bureau in the American Community Survey in the |
6 | | year of the most recent federal decennial census. where less |
7 | | than 10% of the
residents live below the poverty level, as |
8 | | defined by the United States
government and determined by the |
9 | | most recent United States census, that is
located within a |
10 | | qualified township, except for census tracts located within any |
11 | | township that is located wholly within a municipality with |
12 | | 1,000,000 or more inhabitants. A census tract that is located |
13 | | within a township that is located wholly within a municipality |
14 | | with 1,000,000 or more inhabitants is considered a housing |
15 | | opportunity area if less than 12% of the residents of the |
16 | | census tract live below the poverty level.
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17 | | "Housing opportunity unit" means a dwelling unit located in |
18 | | residential
property that is located in a housing opportunity |
19 | | area, that is owned by
the applicant, and that is rented to and |
20 | | occupied by a tenant who is
participating in
a housing choice |
21 | | voucher program administered by a housing authority as of
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22 | | January 1st of the tax year for which the application is made.
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23 | | "Qualified units" means the number of housing opportunity |
24 | | units located in
the property with the limitation that no more |
25 | | than 2 units or 20% of
the total units contained within the |
26 | | property, whichever is greater, may be
considered qualified |
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1 | | units. Further, no unit may be considered qualified unless
the |
2 | | property in which it is contained is in substantial compliance |
3 | | with local
building codes, and, moreover, no unit may be |
4 | | considered qualified unless it
meets the United States |
5 | | Department of Housing and Urban Development's housing
quality
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6 | | standards as of the most recent housing authority inspection.
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7 | | "Qualified township" means a township located within a |
8 | | county with 200,000 or
more inhabitants whose tax capacity |
9 | | exceeds 80% of the average tax capacity of
the county in which |
10 | | it is located, except for townships located within a county
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11 | | with 3,000,000 or more inhabitants, where a qualified township |
12 | | means a township
whose tax capacity exceeds 115% of the average |
13 | | tax capacity of the county
except for townships located wholly |
14 | | within a municipality with 1,000,000 or
more inhabitants. All |
15 | | townships located wholly within a municipality with
1,000,000 |
16 | | or more inhabitants are considered qualified townships.
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17 | | "Tax capacity" means the equalized assessed value of all |
18 | | taxable real estate
located within a township or county divided |
19 | | by the total population of that
township or county.
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20 | | (c) The owner of property located within a housing |
21 | | opportunity area who has
a housing choice voucher contract with |
22 | | a housing authority may apply for a
housing opportunity area |
23 | | tax abatement by annually submitting an application to
the |
24 | | housing authority that administers the housing choice voucher |
25 | | contract. The
application must include the number of housing |
26 | | opportunity units as well as the
total number of dwelling units |
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1 | | contained within the property. The owner must,
under oath, |
2 | | self-certify as to the total number of dwelling units in the
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3 | | property and must self-certify that the property is in |
4 | | substantial compliance
with local building codes. The housing
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5 | | authority shall annually determine the number of qualified |
6 | | units located within
each property for which an application is |
7 | | made.
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8 | | The housing authority shall establish rules and procedures |
9 | | governing the
application processes and may charge an |
10 | | application fee. The county clerk may
audit the
applications to |
11 | | determine that the properties subject
to the tax abatement meet |
12 | | the requirements of this Section. The
determination of |
13 | | eligibility of a property for the housing opportunity area
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14 | | abatement shall be
made annually ; however, no property may |
15 | | receive an abatement for more than 10
tax years .
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16 | | (d) The housing authority shall determine housing |
17 | | opportunity areas within
its service area and annually deliver |
18 | | to the county clerk, in a manner
determined by the county |
19 | | clerk, a list of all properties containing qualified
units |
20 | | within that service area by December 31st of the tax year for |
21 | | which the
property is eligible for abatement; the list shall |
22 | | include the number of
qualified units and the total number of |
23 | | dwelling units for each property.
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24 | | The county clerk shall deliver annually to a housing |
25 | | authority, upon
that housing authority's request, the most |
26 | | recent available equalized assessed
value for the county as a |
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1 | | whole and for those taxing districts and townships so
specified |
2 | | by the requesting housing authority.
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3 | | (e) The county clerk shall abate the tax attributed to a |
4 | | portion of the
property determined to be eligible for a housing |
5 | | opportunity area abatement.
The portion eligible for abatement |
6 | | shall be determined by reducing the
equalized assessment value |
7 | | by a percentage calculated using the following
formula: 19% of |
8 | | the equalized assessed value of the property
multiplied by a |
9 | | fraction where the numerator is the number of
qualified units |
10 | | and denominator is the total number of dwelling units
located |
11 | | within the property.
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12 | | (f) Any municipality, except for municipalities with |
13 | | 1,000,000 or more
inhabitants, may annually petition the county |
14 | | clerk
to be excluded from a housing opportunity area if it is |
15 | | able to demonstrate
that more than 2.5% of the total |
16 | | residential units located within that
municipality are |
17 | | occupied by tenants under the housing choice voucher program.
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18 | | Properties located within an excluded municipality shall not be |
19 | | eligible for
the housing opportunity area abatement for the tax |
20 | | year in which the petition
is made.
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21 | | (g) Applicability. This Section applies to tax years 2004 |
22 | | through
2024 2014 , unless extended by law.
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23 | | (Source: P.A. 96-685, eff. 8-25-09.)
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24 | | Section 99. Effective date. This Act takes effect upon |
25 | | becoming law.".
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