(35 ILCS 200/18-184.21)
    (Section scheduled to be repealed on January 1, 2026)
    Sec. 18-184.21. Special service area; tax increment allocation redevelopment project area abatement.
    (a) In counties with 3,000,000 or more inhabitants, a non-home rule municipality may, by ordinance, order the county clerk to retroactively abate any portion of its tax year 2023 property taxes on property that is within the municipality and that is also located within a special service area and a redevelopment project area created pursuant to the Tax Increment Allocation Redevelopment Act if the following requirements are met:
        (1) the special service area consists of a single tax
    
parcel;
        (2) the non-home rule municipality has, at any time,
    
adopted an abatement ordinance covering the property for the 2023 tax levy; and
        (3) the county clerk extended taxes against the
    
property for tax year 2023 that are collectable in 2024.
    (b) The county clerk shall reextend the 2023 rate against the property pursuant to the abatement ordinance described in this Section and shall issue the reextended rate to the county treasurer.
    (c) Notwithstanding the provisions of Section 21-25, the county treasurer shall reissue a revised tax bill for the property pursuant to subsection (b), and penalties and interest shall be waived for a period of 30 days from the time the county treasurer reissues the revised tax bill.
    (d) This Section is repealed on January 1, 2026.
(Source: P.A. 103-1070, eff. 3-21-25.)