Illinois General Assembly - Full Text of SB3049
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Full Text of SB3049  99th General Assembly


Sen. Chuck Weaver

Filed: 4/12/2016





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2    AMENDMENT NO. ______. Amend Senate Bill 3049 by replacing
3everything after the enacting clause with the following:
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 upon
9adoption of an ordinance by majority vote of its governing
10authority, may order the county clerk to abate, for a period
11not to exceed 10 years, any percentage of the taxes levied by
12the municipality and any other taxing district on each parcel
13of property located in an area of urban decay within the
14corporate limits of the municipality and upon which a newly
15constructed or newly remodeled single-family or duplex
16residential dwelling unit is located, except that the total



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1abatement for any levy year shall not be in an amount in excess
2of 2% of the taxes extended by all taxing districts on all
3parcels located within the township that contain residential
4dwelling units of 6 units or less. In the case of a newly
5remodeled single-family or duplex residential dwelling unit,
6the amount of the abatement may not exceed the amount of
7property taxes attributable to the improvements. An abatement
8adopted under this Section shall be extended to all subsequent
9owners of an eligible property during the abatement period. The
10ordinance shall provide that the same percentage abatement of
11taxes shall apply to all eligible property subject to the
12abatement ordinance, except that any abatement granted for any
13parcel that is within a redevelopment area created under
14Division 74.4 of Article 11 of the Illinois Municipal Code at
15the time the ordinance is adopted shall not exceed the amount
16of taxes allocable to taxing districts. No abatement adopted
17under this Section shall apply to a parcel of property if the
18owner does not live in the single-family or one of the duplex
19residential units. Before final adoption of an abatement
20ordinance under this Section, the governing authority of the
21home rule municipality shall notify by mail each affected
22taxing district of the pending ordinance. This Section does not
23apply to property annexed by a municipality after January 1,
25    (b) The governing authority of each affected taxing
26district shall within 10 days appoint one member to serve on an



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



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