102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB2853
 
Introduced 2/19/2021, by Rep. 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.
  


LRB102 14211 HLH 19563 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB2853LRB102 14211 HLH 19563 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Property Tax Code is amended  by adding 
5Section 15-65.1 as follows:
 
6    (35 ILCS 200/15-65.1 new)
7    Sec. 15-65.1. Special assessment of taxing district; 
8residential substance abuse treatment facility; DuPage County.
9    (a) Notwithstanding any other provision of law, a school 
10district, a unit of local government, a municipality, county, 
11township, fire protection district, or any special district 
12within the county of DuPage may perform special assessments 
13upon any other taxing district for services provided to the 
14residents of a residential substance abuse treatment facility 
15located within DuPage County under the following conditions: 
16        (1) one or more residents of the facility lived within 
17    the taxing district's taxing jurisdiction immediately 
18    prior to their residency at the residential substance 
19    abuse treatment facility; 
20        (2) the residents of the residential substance abuse 
21    treatment facility were receiving services from the taxing 
22    district prior to their occupancy at the residential 
23    substance abuse treatment facility; 
 
 
HB2853- 2 -LRB102 14211 HLH 19563 b

1        (3) the residential substance abuse treatment facility 
2    is exempt from paying property taxes under this Code; 
3        (4) the school district, unit of local government, 
4    municipality, county, township, fire protection district, 
5    or special district within the county of DuPage has not 
6    received any form of compensation or payment from the 
7    taxing district, the residential substance abuse treatment 
8    facility, or its occupants or residents for the services 
9    provided to the residents; and 
10        (5) for special assessments by a school district, that 
11    school district has not received and will not receive 
12    compensation under the General State Aid Formula of the 
13    Illinois School Code for the enrollment of students 
14    residing at the residential substance abuse treatment 
15    facility. 
16    (b) The amount of the charges will be borne by the taxing 
17district and not the non-for-profit corporation, its workers, 
18staff, inhabitants, or residents of the facility. The amount 
19of a special assessment shall be reasonable and its proceeds 
20applied only to the actual cost of services the school 
21district, a unit of local government, a municipality, county, 
22township, fire protection district, or any special district 
23within the county of DuPage has provided the residents of the 
24facility. The special assessment shall not apply to utilities 
25or other services already paid by the not-for-profit.