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.