HB2853 102ND GENERAL ASSEMBLY

LRB102 14211 HLH 19563 b

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.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

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, 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 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, unit of local government, municipality, county, township, fire protection district, or special district within the county of DuPage 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, that 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 charges will be borne by the taxing district and not the non-for-profit corporation, its workers, staff, inhabitants, or residents of the facility. The amount of a special assessment shall be reasonable and its proceeds applied only to the actual cost of services the school district, a unit of local government, a municipality, county, township, fire protection district, or any special district within the county of DuPage 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.