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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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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. Reduction in assessed value for affordable | ||||||||||||||||||||||||
8 | rental housing construction or rehabilitation. | ||||||||||||||||||||||||
9 | (a) The General Assembly finds that there is a shortage of | ||||||||||||||||||||||||
10 | high quality affordable rental homes for low-income and | ||||||||||||||||||||||||
11 | very-low-income households throughout Illinois; that owners | ||||||||||||||||||||||||
12 | and developers of rental housing face significant challenges | ||||||||||||||||||||||||
13 | building newly constructed apartments or undertaking | ||||||||||||||||||||||||
14 | rehabilitation of existing properties that result in rents that | ||||||||||||||||||||||||
15 | are affordable for low-income and very-low-income households; | ||||||||||||||||||||||||
16 | and that it will help Cook County and other parts of Illinois | ||||||||||||||||||||||||
17 | address the extreme shortage of affordable rental housing by | ||||||||||||||||||||||||
18 | developing a Statewide policy to determine the assessed value | ||||||||||||||||||||||||
19 | for newly constructed and rehabilitated affordable rental | ||||||||||||||||||||||||
20 | housing that both encourages investment and incentivizes | ||||||||||||||||||||||||
21 | property owners to keep rents affordable. | ||||||||||||||||||||||||
22 | (b) Any county with 3,000,000 or more inhabitants shall | ||||||||||||||||||||||||
23 | implement a special assessment program to reduce the equalized |
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1 | assessed value of all eligible newly-constructed residential | ||||||
2 | real property or qualifying rehabilitation to all eligible | ||||||
3 | existing residential real property in accordance with | ||||||
4 | subsection (c) for 10 taxable years after the newly constructed | ||||||
5 | residential real property or improvements to existing | ||||||
6 | residential real property are put in service. Any county with | ||||||
7 | less than 3,000,000 inhabitants may decide not to implement | ||||||
8 | this special assessment program upon passage of an ordinance by | ||||||
9 | a majority vote of the county board. Subsequent to a vote to | ||||||
10 | opt-out of this special assessment program, any county with | ||||||
11 | less than 3,000,000 inhabitants may decide to implement this | ||||||
12 | special assessment program upon passage of an ordinance by a | ||||||
13 | majority vote of the county board. Property is eligible for the | ||||||
14 | special assessment program if and only if all of the following | ||||||
15 | factors have been met: | ||||||
16 | (1) the property consists of a newly-constructed | ||||||
17 | multifamily building containing 7 or more rental dwelling | ||||||
18 | units or an existing multifamily building that has | ||||||
19 | undergone qualifying rehabilitation containing 7 or more | ||||||
20 | rental dwelling units; | ||||||
21 | (2) except as defined in subparagraphs (E), (F), and | ||||||
22 | (G) of paragraph (4) of subsection (d) of this Section, | ||||||
23 | prior to the newly-constructed residential real property | ||||||
24 | or improvements to existing residential real property | ||||||
25 | being put in service, the owner of the residential real | ||||||
26 | property commits that, for a period of 10 years, at least |
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1 | 15% of the multifamily building's units will have rents as | ||||||
2 | defined in this Section that are at or below maximum rents | ||||||
3 | and are occupied by households with household incomes at or | ||||||
4 | below maximum income limits; and | ||||||
5 | (3) the property meets the application requirements | ||||||
6 | defined in subsection (d). | ||||||
7 | (c) The amount of the reduction shall be calculated as | ||||||
8 | follows: | ||||||
9 | (1) if the owner of the residential real property | ||||||
10 | commits for a period of at least 10 years that at least 15% | ||||||
11 | but fewer than 35% of the multifamily building's units have | ||||||
12 | rents at or below maximum rents and are occupied by | ||||||
13 | households with household incomes at or below maximum | ||||||
14 | income limits, the assessed value of the property used to | ||||||
15 | calculate the tax bill shall be reduced by an amount equal | ||||||
16 | to 25% of the assessed value of the property as initially | ||||||
17 | determined by the assessor for the property in the current | ||||||
18 | taxable year for the newly-constructed residential real | ||||||
19 | property or based on the improvements to an existing | ||||||
20 | residential real property; and | ||||||
21 | (2) if the owner of the residential real property | ||||||
22 | commits for a period of at least 10 years that at least 35% | ||||||
23 | of the multifamily building's units have rents at or below | ||||||
24 | maximum rents and are occupied by households with household | ||||||
25 | incomes at or below maximum income limits, the equalized | ||||||
26 | assessed value of the property used to calculate the tax |
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1 | bill shall be reduced by an amount equal to 35% of the | ||||||
2 | assessed value of the property as initially determined by | ||||||
3 | the assessor for the property in the current assessment | ||||||
4 | year for the newly constructed residential real property or | ||||||
5 | based on the improvements to an existing residential real | ||||||
6 | property. | ||||||
7 | (d) Application requirements. | ||||||
8 | (1) In order to receive the reduced valuation under | ||||||
9 | this Section, the owner must submit an application | ||||||
10 | containing the following information to the chief county | ||||||
11 | assessment officer for review in the form required by the | ||||||
12 | chief county assessment officer: | ||||||
13 | (A) the owner's name; | ||||||
14 | (B) the postal address and permanent index number | ||||||
15 | of the parcel; | ||||||
16 | (C) a deed or other instrument conveying the parcel | ||||||
17 | to the current owner; | ||||||
18 | (D) written evidence that the new construction or | ||||||
19 | qualifying rehabilitation has been completed with | ||||||
20 | respect to the residential real property, including, | ||||||
21 | but not limited to, copies of building permits, a | ||||||
22 | notarized contractor's sworn affidavit, and | ||||||
23 | photographs of the interior and exterior of the | ||||||
24 | building after new construction or rehabilitation is | ||||||
25 | completed; | ||||||
26 | (E) written evidence that the residential real |
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1 | property meets local building codes, or if there are no | ||||||
2 | local building codes, Housing Quality Standards, as | ||||||
3 | determined by the United States Department of Housing | ||||||
4 | and Urban Development; | ||||||
5 | (F) a list identifying the affordable units in | ||||||
6 | residential real property and a written statement that | ||||||
7 | the affordable units are comparable to the market rate | ||||||
8 | units in terms of unit type, number of bedrooms per | ||||||
9 | unit, quality of exterior appearance, energy | ||||||
10 | efficiency, and overall quality of construction; | ||||||
11 | (G) a written schedule certifying the rents in each | ||||||
12 | affordable unit and a written statement that these | ||||||
13 | rents do not exceed the maximum rents allowable for the | ||||||
14 | area in which the residential real property is located; | ||||||
15 | (H) documentation from the administering agency | ||||||
16 | verifying the owner's participation in a qualifying | ||||||
17 | income-based rental subsidy program as defined in | ||||||
18 | subsection (e) of this Section if units receiving | ||||||
19 | rental subsidies are to be counted among the affordable | ||||||
20 | units in order to meet the thresholds defined in this | ||||||
21 | Section; | ||||||
22 | (I) a written statement identifying the household | ||||||
23 | income for every household occupying an affordable | ||||||
24 | unit and certifying that the household income does not | ||||||
25 | exceed the maximum income limits allowable for the area | ||||||
26 | in which the residential real property is located; |
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1 | (J) a written statement that the owner has verified | ||||||
2 | and retained documentation of household income for | ||||||
3 | every household occupying an affordable unit; and | ||||||
4 | (K) any additional information consistent with | ||||||
5 | this Section as reasonably required by the chief county | ||||||
6 | assessment officer, including, but not limited to, any | ||||||
7 | information necessary to ensure compliance with | ||||||
8 | applicable local ordinances and to ensure the owner is | ||||||
9 | complying with the provisions of subparagraph (F) of | ||||||
10 | paragraph (4) of subsection (d) of this Section. | ||||||
11 | (2) The chief county assessment officer shall notify | ||||||
12 | the owner as to whether or not the property meets the | ||||||
13 | requirements of this Section. If the property does not meet | ||||||
14 | the requirements of this Section, the chief county | ||||||
15 | assessment officer shall provide written notice of any | ||||||
16 | deficiencies to the owner, who shall then have 14 days from | ||||||
17 | the date of notification to provide supplemental | ||||||
18 | information showing compliance with this Section. If the | ||||||
19 | owner does not exercise this right to cure the deficiency, | ||||||
20 | or if the information submitted, in the sole judgment of | ||||||
21 | the chief county assessment officer, is insufficient to | ||||||
22 | meet the requirements of this Section, the chief county | ||||||
23 | assessment officer shall provide a written explanation of | ||||||
24 | the reasons for denial. | ||||||
25 | (3) The chief county assessment officer may charge a | ||||||
26 | reasonable application fee to offset the administrative |
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1 | expenses associated with the program. | ||||||
2 | (4) The reduced valuation conferred by this Section is | ||||||
3 | limited as follows: | ||||||
4 | (A) The owner is eligible to apply for the reduced | ||||||
5 | valuation conferred by this Section beginning in the | ||||||
6 | first assessment cycle after the effective date of this | ||||||
7 | amendatory Act of the 101st General Assembly through | ||||||
8 | December 31, 2029. If approved, the reduction will be | ||||||
9 | effective for the current assessment year, which will | ||||||
10 | be reflected in the tax bill issued in the following | ||||||
11 | calendar year. Owners that are approved for the reduced | ||||||
12 | valuation under this Section before December 31, 2029 | ||||||
13 | shall, at minimum, be eligible for annual renewal of | ||||||
14 | the reduced valuation during an initial 10-year period | ||||||
15 | if annual certification requirements are met for each | ||||||
16 | of the 10 years, as described in subparagraph (B) of | ||||||
17 | paragraph (4) of subsection (d) of this Section until | ||||||
18 | December 31, 2039. | ||||||
19 | (B) Property receiving a reduction outlined in | ||||||
20 | this Section shall continue to be eligible for an | ||||||
21 | initial period of up to 10 years if annual | ||||||
22 | certification requirements are met for each of the 10 | ||||||
23 | years, but shall be extended for up to 2 additional | ||||||
24 | 10-year periods with annual renewals if the owner | ||||||
25 | continues to meet the requirements of this Section, | ||||||
26 | including annual certifications, and excluding the |
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1 | requirements regarding new construction or qualifying | ||||||
2 | rehabilitation defined in subparagraph (D) of | ||||||
3 | paragraph (1) of this subsection. | ||||||
4 | (C) The annual certification materials in the year | ||||||
5 | prior to final year of eligibility for the reduction in | ||||||
6 | assessed value must include a dated copy of the written | ||||||
7 | notice provided to tenants informing them of the date | ||||||
8 | of the termination if the owner is not seeking a | ||||||
9 | renewal. | ||||||
10 | (D) If the property is sold or transferred, the | ||||||
11 | purchaser or transferee must comply with all | ||||||
12 | requirements of this Section, excluding the | ||||||
13 | requirements regarding new construction or qualifying | ||||||
14 | rehabilitation defined in subparagraph (D) of | ||||||
15 | paragraph (1) of this subsection, in order to continue | ||||||
16 | receiving the reduction in assessed value. Purchasers | ||||||
17 | and transferees who comply with all requirements of | ||||||
18 | this Section excluding the requirements regarding new | ||||||
19 | construction or qualifying rehabilitation defined in | ||||||
20 | subparagraph (D) of paragraph (1) of this subsection | ||||||
21 | are eligible to apply for renewal on the schedule set | ||||||
22 | by the initial application. | ||||||
23 | (E) The owner may apply for the reduced valuation | ||||||
24 | if the residential real property meets all | ||||||
25 | requirements of this Section and the newly-constructed | ||||||
26 | residential real property or improvements to existing |
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1 | residential real property were put in service on or | ||||||
2 | after January 1, 2015. However, the initial 10-year | ||||||
3 | eligibility period shall be reduced by the number of | ||||||
4 | years between the placed in service date and the date | ||||||
5 | the owner first receives this reduced valuation. | ||||||
6 | (F) The owner may apply for the reduced valuation | ||||||
7 | within 2 years after the newly-constructed residential | ||||||
8 | real property or improvements to existing residential | ||||||
9 | real property are put in service. However, the initial | ||||||
10 | 10 year eligibility period shall be reduced for the | ||||||
11 | number of years between the placed in service date and | ||||||
12 | the date the owner first receives this reduced | ||||||
13 | valuation. | ||||||
14 | (G) Owners of a multifamily building receiving a | ||||||
15 | reduced valuation through the Cook County Class 9 | ||||||
16 | program on December 31, 2019 shall be deemed | ||||||
17 | automatically eligible for the reduced valuation | ||||||
18 | defined in this Section in terms of meeting the | ||||||
19 | criteria for new construction or substantial | ||||||
20 | rehabilitation for a specific multifamily building | ||||||
21 | regardless of when the newly-constructed residential | ||||||
22 | real property or improvements to existing residential | ||||||
23 | real property were put in service. If a Cook County | ||||||
24 | Class 9 owner had Class 9 status revoked on or after | ||||||
25 | January 1, 2017 but can provide documents sufficient to | ||||||
26 | prove that the revocation was in error or any |
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1 | deficiencies leading to the revocation have been | ||||||
2 | cured, the chief county assessment officer may deem the | ||||||
3 | owner to be eligible. However, owners may not receive | ||||||
4 | the both the reduced valuation under this Section and | ||||||
5 | the reduced valuation under the Cook County Class 9 | ||||||
6 | program in any single assessment year. In addition, the | ||||||
7 | number of years during which an owner has participated | ||||||
8 | in the Class 9 program shall count against the number | ||||||
9 | of remaining years eligible for the reduced valuation | ||||||
10 | as defined in this Section. | ||||||
11 | (H) At the completion of the assessment reduction | ||||||
12 | period described in this Section, the entire parcel | ||||||
13 | will be assessed as otherwise provided in State law. | ||||||
14 | (e) For the purposes of this Section, | ||||||
15 | "Affordable units" means units that have rents that do not | ||||||
16 | exceed the maximum rents as defined in this Section. | ||||||
17 | "Household income" includes the annual income for all the | ||||||
18 | people who occupy a housing unit that is anticipated to be | ||||||
19 | received from a source outside of the family during the | ||||||
20 | 12-month period following admission or the annual | ||||||
21 | recertification, including related family members and all the | ||||||
22 | unrelated people who share the housing unit. Household income | ||||||
23 | includes the sum total of the following income sources: wages, | ||||||
24 | salaries and tips before any payroll deductions; net business | ||||||
25 | income; interest and dividends; payments in lieu of earnings, | ||||||
26 | such as unemployment and disability compensation, worker's |
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1 | compensation and severance pay; Social Security income, | ||||||
2 | including lump sum payments; payments from insurance policies, | ||||||
3 | annuities, pensions, disability benefits and other types of | ||||||
4 | periodic payments, alimony, child support, and other regular | ||||||
5 | monetary contributions; and public assistance, except for | ||||||
6 | assistance from the Supplemental Nutrition Assistance Program | ||||||
7 | (SNAP). "Household income" does not include: earnings of | ||||||
8 | children under age 18; temporary income such as cash gifts; | ||||||
9 | reimbursement for medical expenses; lump sums from | ||||||
10 | inheritance, insurance payments, settlements for personal or | ||||||
11 | property losses; student financial assistance paid directly to | ||||||
12 | the student or to an educational institution; foster child care | ||||||
13 | payments; receipts from government-funded training programs; | ||||||
14 | assistance from the Supplemental Nutrition Assistance Program | ||||||
15 | (SNAP). | ||||||
16 | "Maximum income limits" means the maximum regular income | ||||||
17 | limits for 60% of area median income for the geographic area in | ||||||
18 | which the multifamily building is located for multifamily | ||||||
19 | programs as determined by the United States Department of | ||||||
20 | Housing and Urban Development and published annually by the | ||||||
21 | Illinois Housing Development Authority. | ||||||
22 | "Maximum rent" means the maximum regular rent for 60% of | ||||||
23 | the area median income for the geographic area in which the | ||||||
24 | multifamily building is located for multifamily programs as | ||||||
25 | determined by the United States Department of Housing and Urban | ||||||
26 | Development and published annually by the Illinois Housing |
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1 | Development Authority. To be eligible for the reduced valuation | ||||||
2 | defined in this Section, maximum rents are to be consistent | ||||||
3 | with the Illinois Housing Development Authority's rules; or if | ||||||
4 | the owner is leasing an affordable unit to a household with an | ||||||
5 | income at or below the maximum income limit who is | ||||||
6 | participating in qualifying income-based rental subsidy | ||||||
7 | program, "maximum rent" means the maximum rents allowable under | ||||||
8 | the guidelines of the qualifying income-based rental subsidy | ||||||
9 | program. | ||||||
10 | "Qualifying income-based rental subsidy program" means a | ||||||
11 | Housing Choice Voucher issued by a housing authority under | ||||||
12 | Section 8 of the United States Housing Act of 1937, a tenant | ||||||
13 | voucher converted to a project-based voucher by a housing | ||||||
14 | authority or any other program administered or funded by a | ||||||
15 | housing authority, the Illinois Housing Development Authority, | ||||||
16 | another State agency, a federal agency, or a unit of local | ||||||
17 | government where participation is limited to households with | ||||||
18 | incomes at or below the maximum income limits as defined in | ||||||
19 | this Section and the tenants' portion of the rent payment is | ||||||
20 | based on a percentage of their income or a flat amount that | ||||||
21 | does not exceed the maximum rent as defined in this Section. | ||||||
22 | "Qualifying rehabilitation" means, at a minimum, | ||||||
23 | compliance with local building codes and the replacement or | ||||||
24 | renovation of at least 2 primary building systems. Although the | ||||||
25 | cost of each primary building system may vary, to be approved | ||||||
26 | for the reduced valuation under paragraph (1) of subsection (c) |
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1 | of this Section, the combined expenditure for making the | ||||||
2 | building compliant with local codes and replacing primary | ||||||
3 | building systems must be at least $8 per square foot for work | ||||||
4 | completed between January 1, 2020 and December 31, 2020 and in | ||||||
5 | subsequent years, $8 adjusted by the Consumer Price Index for | ||||||
6 | All Urban Consumers, as published annually by the U.S. | ||||||
7 | Department of Labor. To be approved for the reduced valuation | ||||||
8 | under paragraph (2) of subsection (c) of this Section, the | ||||||
9 | combined expenditure for making the building compliant with | ||||||
10 | local codes and replacing primary building systems must be at | ||||||
11 | least $12.50 per square foot for work completed between January | ||||||
12 | 1, 2020 and December 31, 2020 and in subsequent years, $12.50 | ||||||
13 | adjusted by the Consumer Price Index for All Urban Consumers, | ||||||
14 | as published annually by the U.S. Department of Labor.
"Primary | ||||||
15 | building systems", together with their related | ||||||
16 | rehabilitations, specifically approved for this program are: | ||||||
17 | (1) Electrical. All electrical work must comply with | ||||||
18 | applicable codes; it may consist of a combination of any of | ||||||
19 | the following alternatives: | ||||||
20 | (A) installing individual equipment and appliance | ||||||
21 | branch circuits as required by code (the minimum being | ||||||
22 | a kitchen appliance branch circuit); | ||||||
23 | (B) installing a new emergency service, including | ||||||
24 | emergency lighting with all associated conduits and | ||||||
25 | wiring; | ||||||
26 | (C) rewiring all existing feeder conduits ("home |
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1 | runs") from the main switchgear to apartment area | ||||||
2 | distribution panels; | ||||||
3 | (D) installing new in-wall conduits for | ||||||
4 | receptacles, switches, appliances, equipment, and | ||||||
5 | fixtures; | ||||||
6 | (E) replacing power wiring for receptacles, | ||||||
7 | switches, appliances, equipment, and fixtures; | ||||||
8 | (F) installing new light fixtures throughout the | ||||||
9 | building including closets and central areas; | ||||||
10 | (G) replacing, adding, or doing work as necessary | ||||||
11 | to bring all receptacles, switches, and other | ||||||
12 | electrical devices into code compliance; | ||||||
13 | (H) installing a new main service, including | ||||||
14 | conduit, cables into the building, and main disconnect | ||||||
15 | switch; and | ||||||
16 | (I) installing new distribution panels, including | ||||||
17 | all panel wiring, terminals, circuit breakers, and all | ||||||
18 | other panel devices. | ||||||
19 | (2) Heating. All heating work must comply with | ||||||
20 | applicable codes; it may consist of a combination of any of | ||||||
21 | the following alternatives: | ||||||
22 | (A) installing a new system to replace one of the | ||||||
23 | following heat distribution systems: | ||||||
24 | (i) piping and heat radiating units, including | ||||||
25 | new main line venting and radiator venting; or | ||||||
26 | (ii) duct work, diffusers, and cold air |
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1 | returns; or | ||||||
2 | (iii) any other type of existing heat | ||||||
3 | distribution and radiation/diffusion components; | ||||||
4 | or | ||||||
5 | (B) installing a new system to replace one of the | ||||||
6 | following heat generating units: | ||||||
7 | (i) hot water/steam boiler; | ||||||
8 | (ii) gas furnace; or | ||||||
9 | (iii) any other type of existing heat | ||||||
10 | generating unit. | ||||||
11 | (3) Plumbing. All plumbing work must comply with | ||||||
12 | applicable codes. Replace all or a part of the in-wall | ||||||
13 | supply and waste plumbing; however, main supply risers, | ||||||
14 | waste stacks and vents, and code-conforming waste lines | ||||||
15 | need not be replaced. | ||||||
16 | (4) Roofing. All roofing work must comply with | ||||||
17 | applicable codes; it may consist of either of the following | ||||||
18 | alternatives, separately or in combination: | ||||||
19 | (A) replacing all rotted roof decks and | ||||||
20 | insulation; or | ||||||
21 | (B) replacing or repairing leaking roof membranes | ||||||
22 | (10% is the suggested minimum replacement of | ||||||
23 | membrane); restoration of the entire roof is an | ||||||
24 | acceptable substitute for membrane replacement. | ||||||
25 | (5) Exterior doors and windows. Replace the exterior | ||||||
26 | doors and windows. Renovation of ornate entry doors is an |
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1 | acceptable substitute for replacement. | ||||||
2 | (6) Floors, walls, and ceilings. Finishes must be | ||||||
3 | replaced or covered over with new material. Acceptable | ||||||
4 | replacement or covering materials are as follows: | ||||||
5 | (A) floors must have new carpeting, vinyl tile, | ||||||
6 | ceramic, refurbished wood finish, or a similar | ||||||
7 | substitute; | ||||||
8 | (B) walls must have new drywall, including joint | ||||||
9 | taping and painting; or | ||||||
10 | (C) new ceilings must be either drywall, suspended | ||||||
11 | type, or a similar | ||||||
12 | (7) Exterior walls. | ||||||
13 | (A) replace loose or crumbling mortar and masonry | ||||||
14 | with new material; | ||||||
15 | (B) replace or paint wall siding and trim as | ||||||
16 | needed; | ||||||
17 | (C) bring porches and balconies to a sound | ||||||
18 | condition; or | ||||||
19 | (D) any combination of (A), (B), and (C). | ||||||
20 | (8) Elevators. Where applicable, at least 4 of the | ||||||
21 | following 7 alternatives must be accomplished: | ||||||
22 | (A) replace or rebuild the machine room controls | ||||||
23 | and refurbish the elevator machine (or equivalent | ||||||
24 | mechanisms in the case of hydraulic elevators); | ||||||
25 | (B) replace hoistway electro-mechanical items | ||||||
26 | including: ropes, switches, limits, buffers, levelers, |
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1 | and deflector sheaves (or equivalent mechanisms in the | ||||||
2 | case of hydraulic elevators); | ||||||
3 | (C) replace hoistway wiring; | ||||||
4 | (D) replace door operators and linkage; | ||||||
5 | (E) replace door panels at each opening; | ||||||
6 | (F) replace hall stations, car stations, and | ||||||
7 | signal fixtures; or | ||||||
8 | (G) rebuild the car shell and refinish the | ||||||
9 | interior. | ||||||
10 | (9) Health and safety. | ||||||
11 | (A) install or replace fire suppression systems; | ||||||
12 | (B) install or replace security systems; or | ||||||
13 | (C) environmental remediation of lead-based paint, | ||||||
14 | asbestos, leaking underground storage tanks, or radon. | ||||||
15 | (10) Energy conservation improvements undertaken to | ||||||
16 | limit the amount of solar energy absorbed by a building's | ||||||
17 | roof or to reduce energy use for the property, including, | ||||||
18 | but not limited to, any of the following activities: | ||||||
19 | (A) installing or replacing reflective roof | ||||||
20 | coatings (flat roofs); | ||||||
21 | (B) installing or replacing R-49 roof insulation; | ||||||
22 | (C) installing or replacing R-19 perimeter wall | ||||||
23 | insulation; | ||||||
24 | (D) installing or replacing insulated entry doors; | ||||||
25 | (E) installing or replacing Low E, insulated | ||||||
26 | windows; |
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1 | (F) installing or replacing WaterSense labeled | ||||||
2 | plumbing fixtures; | ||||||
3 | (G) installing or replacing 90% or better sealed | ||||||
4 | combustion heating systems; | ||||||
5 | (H) installing Energy Star hot water heaters; | ||||||
6 | (I) installing or replacing mechanical ventilation | ||||||
7 | to exterior for kitchens and baths; | ||||||
8 | (J) installing or replacing Energy Star | ||||||
9 | appliances; | ||||||
10 | (K) installing or replacing Energy Star certified | ||||||
11 | lighting in common areas; or | ||||||
12 | (L) installing or replacing grading and | ||||||
13 | landscaping to promote on-site water retention if the | ||||||
14 | retained water is used to replace water that is | ||||||
15 | provided from a municipal source. | ||||||
16 | (11) Accessibility improvements. All accessibility | ||||||
17 | improvements must comply with applicable codes. An owner | ||||||
18 | may make accessibility improvements to residential real | ||||||
19 | property to increase access for people with disabilities. | ||||||
20 | As used in this paragraph (11), "disability" has the | ||||||
21 | meaning given to that term in the Illinois Human Rights | ||||||
22 | Act. As used in this paragraph (11), "accessibility | ||||||
23 | improvements" means a home modification listed under the | ||||||
24 | Home Services Program administered by the Department of | ||||||
25 | Human Services (Part 686 of Title 89 of the Illinois | ||||||
26 | Administrative Code) including, but not limited to: |
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1 | installation of ramps, grab bars, or wheelchair lifts; | ||||||
2 | widening doorways or hallways; re-configuring rooms and | ||||||
3 | closets; and any other changes to enhance the independence | ||||||
4 | of people with disabilities. | ||||||
5 | (12) Any applicant who has purchased the property in an | ||||||
6 | arm's length transaction not more than 90 days before | ||||||
7 | applying for this reduced valuation may use the cost of | ||||||
8 | rehabilitation or repairs required by documented code | ||||||
9 | violations, up to a maximum of $2 per square foot, to meet | ||||||
10 | the qualifying rehabilitation requirements.
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11 | Section 99. Effective date. This Act takes effect upon | ||||||
12 | becoming law.
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