Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/10-35

(35 ILCS 200/10-35)

Sec. 10-35. Subdivision common areas.

(a) Residential property which is part of a development,
but which is individually owned and ownership of which includes the right,
by easement, covenant, deed or other interest in property, to the use
of any common area for recreational or similar residential purposes shall
be assessed at a value which includes the proportional share of the value
of that common area or areas.

Property is used as a "common area or areas" under this Section if
it is a lot, parcel, or area, the beneficial use and enjoyment of which
is reserved in whole as an appurtenance to the separately owned lots, parcels,
or areas within the planned development.

The common area or areas which are used for recreational or similar
residential purposes and which are assessed to a separate owner and are located
on separately identified parcels, shall be listed for assessment purposes at $1
per year.

(b) In counties with 3,000,000 or more inhabitants, any person desiring to
establish or to reestablish an assessment of $1 for any parcel on the grounds of
common area status under this Section shall submit an application for the
assessment to the assessor.  The application shall be submitted at the time
within which other applications for revisions of assessment may be made under
Section 14-35 by taxpayers in the township where the parcel is located, and
shall be in the form and accompanied by documentation, as the assessor may
require.

(b-5) In counties with fewer than 3,000,000 inhabitants, the chief county assessment officer may require any person desiring to establish or reestablish an assessment of $1 for any parcel on the grounds of common area status under this Section to submit an application for the assessment to the chief county assessment officer.  The application shall be submitted no later than June 30 of the year for which the assessment is sought and shall be in the form and accompanied by documentation that the chief county assessment officer requires.

(c) If a $1 assessment is established pursuant to the application it may be
maintained from year to year so long as the ownership or use of the parcel has
not changed. When any change in ownership, use or other relevant fact occurs it
shall be the duty of the new owner in cases of change in ownership, or of the
current owner in all other cases, to notify the assessor in writing within 30
days of the change.  The notice shall be sent by certified mail, return receipt
requested, and shall include the name and address of the taxpayer, the legal
description of the property, and the permanent index number of the property
where such number exists.  If the failure to give such notification results in
the assessor continuing to assess the property at $1 in subsequent years in
error, the property shall be considered omitted property under Section 9-265.
Nothing in this Section shall be construed to limit the assessor's authority to
annually revise assessments subject to this Section under the procedures of
Section 9-85.

(d) No objection shall be made to the denial of an assessment of $1 under
this Section in any court except under Sections 21-175 and 23-5.  No person may
object to or otherwise challenge the failure of any parcel to receive an
assessment of $1 under this Section in any proceeding in any court unless an
application for the $1 assessment was made under subsections (b) and (b-5) of this
Section.

(Source: P.A. 103-83, eff. 6-9-23.)