SB2074 103RD GENERAL ASSEMBLY

LRB103 27705 HLH 54082 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2074

Introduced 2/9/2023, by Sen. Seth Lewis

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-65.1 new

Amends the Property Tax Code. Provides that a school district, a unit of local government, a municipality, county, township, fire protection district, or any special district within the county of DuPage may perform special assessments upon any other taxing district for services provided to certain residents of a residential substance abuse treatment facility located within DuPage County under specified conditions.

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 15-65.1 as follows:

(35 ILCS 200/15-65.1 new)

Sec. 15-65.1. Special assessment of taxing district; residential substance abuse treatment facility; DuPage County.

(a) Notwithstanding any other provision of law, a school district in DuPage County or a unit of local government in DuPage County may impose special assessments upon any other taxing district for services provided to the residents of a residential substance abuse treatment facility located within DuPage County under the following conditions:

(1) one or more residents of the facility lived within the taxing district's taxing jurisdiction immediately prior to their residency at the residential substance abuse treatment facility;

(2) the residents of the residential substance abuse treatment facility were receiving services from the taxing district prior to their occupancy at the residential substance abuse treatment facility;

(3) the residential substance abuse treatment facility is exempt from paying property taxes under this Code;

(4) the school district or unit of local government has not received any form of compensation or payment from the taxing district, the residential substance abuse treatment facility, or its occupants or residents for the services provided to the residents; and

(5) for special assessments by a school district, the school district has not received and will not receive compensation under the General State Aid Formula of the Illinois School Code for the enrollment of students residing at the residential substance abuse treatment facility.

(b) The amount of the special assessment shall be borne by the taxing district and not the not-for-profit corporation, its workers, staff, inhabitants, or residents of the facility. The amount of the special assessment shall be reasonable and its proceeds applied only to the actual cost of services the school district or unit of local government has provided the residents of the facility. The special assessment shall not apply to utilities or other services already paid by the not-for-profit.