Illinois General Assembly - Full Text of SB1385
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Full Text of SB1385  100th General Assembly



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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 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
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. An abatement



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1adopted under this Section shall be extended to all subsequent
2owners of an eligible property during the abatement period. The
3ordinance shall provide that the same percentage abatement of
4taxes shall apply to all eligible property subject to the
5abatement ordinance, except that any abatement granted for any
6parcel that is within a redevelopment area created under
7Division 74.4 of Article 11 of the Illinois Municipal Code at
8the time the ordinance is adopted shall not exceed the amount
9of taxes allocable to taxing districts. No abatement adopted
10under this Section shall apply to a parcel of property if the
11owner does not live in the single-family or one of the duplex
12residential units. Before final adoption of an abatement
13ordinance under this Section, the governing authority of the
14home rule municipality shall notify by mail each affected
15taxing district of the pending ordinance. This Section does not
16apply to property annexed by a municipality after January 1,
18    (b) The governing authority of each affected taxing
19district shall within 10 days appoint one member to serve on an
20Abatement Review Board to review the terms and conditions of
21the proposed abatement ordinance. The Board shall be convened
22by the mayor or village president of the municipality
23considering the abatement ordinance. The ordinance shall not be
24adopted less than 45 days after the Board is convened. Failure
25to appoint a member to the Board does not affect work of the
26Board. The Board shall report the findings and conclusions to



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



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1(Source: P.A. 87-1189; 88-455.)