Sen. Michael Connelly

Filed: 4/7/2017

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1073

2    AMENDMENT NO. ______. Amend Senate Bill 1073 by replacing
3everything after the enacting clause with the following:
 
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 2018 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

 

 

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1liable for the payment of property taxes on the property.
2    (b) Application for the valuation procedures under this
3Section must be made during the application period in effect
4for the county in which the property is located. The assessor
5or chief county assessment officer may determine the
6eligibility of residential property to use the valuation
7procedures under this Section by application, visual
8inspection, questionnaire, or other reasonable methods.
9    (c) Notwithstanding Sections 6 and 8 of the State Mandates
10Act, no reimbursement by the State is required for the
11implementation of any mandate created by this Section.
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.".