Illinois General Assembly - Full Text of SB2936
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Full Text of SB2936  103rd General Assembly



SB2936 EnrolledLRB103 37961 HLH 68093 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 changing
5Section 18-180 as follows:
6    (35 ILCS 200/18-180)
7    Sec. 18-180. Abatement; urban decay.
8    (a) Except as provided below, a home rule municipality
9upon adoption of an ordinance by majority vote of its
10governing authority, may order the county clerk to abate, for
11a period not to exceed 10 years, any percentage of the taxes
12levied by the municipality and any other taxing district on
13each parcel of property located in an area of urban decay
14within the corporate limits of the municipality and upon which
15a newly constructed or newly remodeled single-family or duplex
16residential dwelling unit is located, except that the total
17abatement for any levy year shall not be in an amount in excess
18of 2% of the taxes extended by all taxing districts on all
19parcels located within the township that contain residential
20dwelling units of 6 units or less. In the case of a newly
21remodeled single-family or duplex residential dwelling unit,
22the amount of the abatement may not exceed the amount of
23property taxes attributable to the improvements, and no



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1abatement shall be granted with respect to the value of the
2land. An abatement adopted under this Section shall be
3extended to all subsequent owners of an eligible property
4during the abatement period. The ordinance shall provide that
5the same percentage abatement of taxes shall apply to all
6eligible property subject to the abatement ordinance, except
7that any abatement granted for any parcel that is within a
8redevelopment area created under Division 74.4 of Article 11
9of the Illinois Municipal Code at the time the ordinance is
10adopted shall not exceed the amount of taxes allocable to
11taxing districts. No abatement adopted under this Section
12shall apply to a parcel of property if the owner does not live
13in the single-family or one of the duplex residential units.
14Before final adoption of an abatement ordinance under this
15Section, the governing authority of the home rule municipality
16shall notify by mail each affected taxing district of the
17pending ordinance. This Section does not apply to property
18annexed by a municipality after January 1, 1989. For the
19purposes of this Section, a zero lot line dwelling, such as a
20townhouse or development, is considered a single-family
22    (b) The governing authority of each affected taxing
23district shall within 10 days appoint one member to serve on an
24Abatement Review Board to review the terms and conditions of
25the proposed abatement ordinance. The Board shall be convened
26by the mayor or village president of the municipality



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1considering the abatement ordinance. The ordinance shall not
2be adopted less than 45 days after the Board is convened.
3Failure to appoint a member to the Board does not affect work
4of the Board. The Board shall report the findings and
5conclusions to the governing authority of the municipality not
6later than 30 days after it is convened.
7    (c) Any abatement granted under this Section prior to the
8effective date of this amendatory Act of the 103rd General
9Assembly shall be reduced in 20% increments annually during
10the last 4 years of the abatement period for the property.
11    (d) For purposes of this Section:
12        (1) "Area of urban decay" means an area demonstrating
13    conditions of a "blighted area" or "conservation area" as
14    defined by Section 11-74.4-3 of the Illinois Municipal
15    Code, notwithstanding the minimum acreage requirement
16    contained in the definition of a "redevelopment project
17    area" under that Section. Qualifying factors of blight or
18    conservation shall be defined as those present within the
19    year prior to adoption of the ordinance designating the
20    area of urban decay.
21        (2) "Duplex" means a 2 family residence that is not
22    more than 2 stories plus a basement in height and is
23    located on a single parcel of property.
24        (3) "Newly constructed" means constructed and ready
25    for occupancy not earlier than one year before the date
26    the municipality first orders the abatement for the parcel



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1    under this Section.
2        (4) "Newly remodeled" means that the property contains
3    improvements that were completed not earlier than one year
4    before the date the municipality first orders the
5    abatement for the parcel under this Section.
6(Source: P.A. 87-1189; 88-455.)
7    Section 99. Effective date. This Act takes effect upon
8becoming law.