Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Public Act 102-0893


 

Public Act 0893 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-0893
 
SB3895 EnrolledLRB102 24668 HLH 35207 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 15-178 as follows:
 
    (35 ILCS 200/15-178)
    Sec. 15-178. Reduction in assessed value for affordable
rental housing construction or rehabilitation.
    (a) The General Assembly finds that there is a shortage of
high quality affordable rental homes for low-income and
very-low-income households throughout Illinois; that owners
and developers of rental housing face significant challenges
building newly constructed apartments or undertaking
rehabilitation of existing properties that results in rents
that are affordable for low-income and very-low-income
households; and that it will help Cook County and other parts
of Illinois address the extreme shortage of affordable rental
housing by developing a statewide policy to determine the
assessed value for newly constructed and rehabilitated
affordable rental housing that both encourages investment and
incentivizes property owners to keep rents affordable.
    (b) Each chief county assessment officer shall implement
special assessment programs to reduce the assessed value of
all eligible newly constructed residential real property or
qualifying rehabilitation to all eligible existing residential
real property in accordance with subsection (c) for 10 taxable
years after the newly constructed residential real property or
improvements to existing residential real property are put in
service. Any county with less than 3,000,000 inhabitants may
decide not to implement one or both of the special assessment
programs defined in subparagraph (1) of subsection (c) of this
Section and subparagraph (2) of subsection (c) of this Section
upon passage of an ordinance by a majority vote of the county
board. Subsequent to a vote to opt out of this special
assessment program, any county with less than 3,000,000
inhabitants may decide to implement one or both of the special
assessment programs defined in subparagraph (1) of subsection
(c) of this Section and subparagraph (2) of subsection (c) of
this Section upon passage of an ordinance by a majority vote of
the county board. Property is eligible for the special
assessment program if and only if all of the following factors
have been met:
        (1) at the conclusion of the new construction or
    qualifying rehabilitation, the property consists of a
    newly constructed multifamily building containing 7 or
    more rental dwelling units or an existing multifamily
    building that has undergone qualifying rehabilitation
    resulting in 7 or more rental dwelling units; and
        (2) the property meets the application requirements
    defined in subsection (f).
    (c) For those counties that are required to implement the
special assessment program and do not opt out of such special
assessment program, the chief county assessment officer for
that county shall require that residential real property is
eligible for the special assessment program if and only if one
of the additional factors have been met:
        (1) except as defined in subparagraphs (E), (F), and
    (G) of paragraph (1) of subsection (f) of this Section,
    prior to the newly constructed residential real property
    or improvements to existing residential real property
    being put in service, the owner of the residential real
    property commits that, for a period of 10 years, at least
    15% of the multifamily building's units will have rents as
    defined in this Section that are at or below maximum rents
    and are occupied by households with household incomes at
    or below maximum income limits; or
        (2) except as defined in subparagraphs (E), (F), and
    (G) of paragraph (1) of subsection (f) of this Section,
    prior to the newly constructed residential real property
    or improvements to existing residential real property
    located in a low affordability community being put in
    service, the owner of the residential real property
    commits that, for a period of 30 years after the newly
    constructed residential real property or improvements to
    existing residential real property are put in service, at
    least 20% of the multifamily building's units will have
    rents as defined in this Section that are at or below
    maximum rents and are occupied by households with
    household incomes at or below maximum income limits.
    If a reduction in assessed value is granted under one
special assessment program provided for in this Section, then
that same residential real property is not eligible for an
additional special assessment program under this Section at
the same time.
    (d) The amount of the reduction in assessed value for
residential real property meeting the conditions set forth in
subparagraph (1) of subsection (c) shall be calculated as
follows:
        (1) if the owner of the residential real property
    commits for a period of at least 10 years that at least 15%
    but fewer than 35% of the multifamily building's units
    have rents at or below maximum rents and are occupied by
    households with household incomes at or below maximum
    income limits, the assessed value of the property used to
    calculate the tax bill shall be reduced by an amount equal
    to 25% of the assessed value of the property as determined
    by the assessor for the property in the current taxable
    year for the newly constructed residential real property
    or based on the improvements to an existing residential
    real property; and
        (2) if the owner of the residential real property
    commits for a period of at least 10 years that at least 35%
    of the multifamily building's units have rents at or below
    maximum rents and are occupied by households with
    household incomes at or below maximum income limits, the
    assessed value of the property used to calculate the tax
    bill shall be reduced by an amount equal to 35% of the
    assessed value of the property as determined by the
    assessor for the property in the current assessment year
    for the newly constructed residential real property or
    based on the improvements to an existing residential real
    property.
    (e) The amount of the reduction for residential real
property meeting the conditions set forth in subparagraph (2)
of subsection (c) shall be calculated as follows:
        (1) for the first, second, and third taxable year
    after the residential real property is placed in service,
    the residential real property is entitled to a reduction
    in its assessed value in an amount equal to the difference
    between the assessed value in the year for which the
    incentive is sought and the assessed value for the
    residential real property in the base year;
        (2) for the fourth, fifth, and sixth taxable year
    after the residential real property is placed in service,
    the property is entitled to a reduction in its assessed
    value in an amount equal to 80% of the difference between
    the assessed value in the year for which the incentive is
    sought and the assessed value for the residential real
    property in the base year;
        (3) for the seventh, eighth, and ninth taxable year
    after the property is placed in service, the residential
    real property is entitled to a reduction in its assessed
    value in an amount equal to 60% of the difference between
    the assessed value in the year for which the incentive is
    sought and the assessed value for the residential real
    property in the base year;
        (4) for the tenth, eleventh, and twelfth taxable year
    after the residential real property is placed in service,
    the residential real property is entitled to a reduction
    in its assessed value in an amount equal to 40% of the
    difference between the assessed value in the year for
    which the incentive is sought and the assessed value for
    the residential real property in the base year; and
        (5) for the thirteenth through the thirtieth taxable
    year after the residential real property is placed in
    service, the residential real property is entitled to a
    reduction in its assessed value in an amount equal to 20%
    of the difference between the assessed value in the year
    for which the incentive is sought and the assessed value
    for the residential real property in the base year.
    (f) Application requirements.
        (1) In order to receive the reduced valuation under
    this Section, the owner must submit an application
    containing the following information to the chief county
    assessment officer for review in the form and by the date
    required by the chief county assessment officer:
            (A) the owner's name;
            (B) the postal address and permanent index number
        or numbers of the parcel or parcels for which the owner
        is applying to receive reduced valuation under this
        Section;
            (C) a deed or other instrument conveying the
        parcel or parcels to the current owner;
            (D) written evidence that the new construction or
        qualifying rehabilitation has been completed with
        respect to the residential real property, including,
        but not limited to, copies of building permits, a
        notarized contractor's affidavit, and photographs of
        the interior and exterior of the building after new
        construction or rehabilitation is completed;
            (E) written evidence that the residential real
        property meets local building codes, or if there are
        no local building codes, Housing Quality Standards, as
        determined by the United States Department of Housing
        and Urban Development;
            (F) a list identifying the affordable units in
        residential real property and a written statement that
        the affordable units are comparable to the market rate
        units in terms of unit type, number of bedrooms per
        unit, quality of exterior appearance, energy
        efficiency, and overall quality of construction;
            (G) a written schedule certifying the rents in
        each affordable unit and a written statement that
        these rents do not exceed the maximum rents allowable
        for the area in which the residential real property is
        located;
            (H) documentation from the administering agency
        verifying the owner's participation in a qualifying
        income-based rental subsidy program as defined in
        subsection (e) of this Section if units receiving
        rental subsidies are to be counted among the
        affordable units in order to meet the thresholds
        defined in this Section;
            (I) a written statement identifying the household
        income for every household occupying an affordable
        unit and certifying that the household income does not
        exceed the maximum income limits allowable for the
        area in which the residential real property is
        located;
            (J) a written statement that the owner has
        verified and retained documentation of household
        income for every household occupying an affordable
        unit; and
            (K) any additional information consistent with
        this Section as reasonably required by the chief
        county assessment officer, including, but not limited
        to, any information necessary to ensure compliance
        with applicable local ordinances and to ensure the
        owner is complying with the provisions of this
        Section.
        (1.1) In order for a development to receive the
    reduced valuation under subsection (e), the owner must
    provide evidence to the county assessor's office of a
    fully executed project labor agreement entered into with
    the applicable local building trades council, prior to
    commencement of any and all construction, building,
    renovation, demolition, or any material change to the
    structure or land.
        (2) The application requirements contained in
    paragraph (1) of subsection (f) are continuing
    requirements for the duration of the reduction in assessed
    value received and may be annually or periodically
    verified by the chief county assessment officer for the
    county whereby the benefit is being issued.
        (3) In lieu of submitting an application containing
    the information prescribed in paragraph (1) of subsection
    (f), the chief county assessment officer may allow for
    submission of a substantially similar certification
    granted by the Illinois Housing Development Authority or a
    comparable local authority provided that the chief county
    assessment officer independently verifies the veracity of
    the certification with the Illinois Housing Development
    Authority or comparable local authority.
        (4) The chief county assessment officer shall notify
    the owner as to whether or not the property meets the
    requirements of this Section. If the property does not
    meet the requirements of this Section, the chief county
    assessment officer shall provide written notice of any
    deficiencies to the owner, who shall then have 30 days
    from the date of notification to provide supplemental
    information showing compliance with this Section. The
    chief county assessment officer shall, in its discretion,
    grant additional time to cure any deficiency. If the owner
    does not exercise this right to cure the deficiency, or if
    the information submitted, in the sole judgment of the
    chief county assessment officer, is insufficient to meet
    the requirements of this Section, the chief county
    assessment officer shall provide a written explanation of
    the reasons for denial.
        (5) The chief county assessment officer may charge a
    reasonable application fee to offset the administrative
    expenses associated with the program.
        (6) The reduced valuation conferred by this Section is
    limited as follows:
            (A) The owner is eligible to apply for the reduced
        valuation conferred by this Section beginning in the
        first assessment year after the effective date of this
        amendatory Act of the 102nd General Assembly through
        December 31, 2027. If approved, the reduction will be
        effective for the current assessment year, which will
        be reflected in the tax bill issued in the following
        calendar year. Owners that are approved for the
        reduced valuation under paragraph (1) of subsection
        (c) of this Section before December 31, 2027 shall, at
        minimum, be eligible for annual renewal of the reduced
        valuation during an initial 10-year period if annual
        certification requirements are met for each of the 10
        years, as described in subparagraph (B) of paragraph
        (4) of subsection (d) of this Section.
            (B) Property receiving a reduction outlined in
        paragraph (1) of subsection (c) of this Section shall
        continue to be eligible for an initial period of up to
        10 years if annual certification requirements are met
        for each of the 10 years, but shall be extended for up
        to 2 additional 10-year periods with annual renewals
        if the owner continues to meet the requirements of
        this Section, including annual certifications, and
        excluding the requirements regarding new construction
        or qualifying rehabilitation defined in subparagraph
        (D) of paragraph (1) of this subsection.
            (C) The annual certification materials in the year
        prior to final year of eligibility for the reduction
        in assessed value must include a dated copy of the
        written notice provided to tenants informing them of
        the date of the termination if the owner is not seeking
        a renewal.
            (D) If the property is sold or transferred, the
        purchaser or transferee must comply with all
        requirements of this Section, excluding the
        requirements regarding new construction or qualifying
        rehabilitation defined in subparagraph (D) of
        paragraph (1) of this subsection, in order to continue
        receiving the reduction in assessed value. Purchasers
        and transferees who comply with all requirements of
        this Section excluding the requirements regarding new
        construction or qualifying rehabilitation defined in
        subparagraph (D) of paragraph (1) of this subsection
        are eligible to apply for renewal on the schedule set
        by the initial application.
            (E) The owner may apply for the reduced valuation
        if the residential real property meets all
        requirements of this Section and the newly constructed
        residential real property or improvements to existing
        residential real property were put in service on or
        after January 1, 2015. However, the initial 10-year
        eligibility period or 30-year eligibility period,
        depending on the applicable program, shall be reduced
        by the number of years between the placed in service
        date and the date the owner first receives this
        reduced valuation.
            (F) The owner may apply for the reduced valuation
        within 2 years after the newly constructed residential
        real property or improvements to existing residential
        real property are put in service. However, the initial
        10-year eligibility period or 30-year eligibility
        period, depending on the applicable program, shall be
        reduced for the number of years between the placed in
        service date and the date the owner first receives
        this reduced valuation.
            (G) Owners of a multifamily building receiving a
        reduced valuation through the Cook County Class 9
        program during the year in which this amendatory Act
        of the 102nd General Assembly takes effect shall be
        deemed automatically eligible for the reduced
        valuation defined in paragraph (1) of subsection (c)
        of this Section in terms of meeting the criteria for
        new construction or substantial rehabilitation for a
        specific multifamily building regardless of when the
        newly constructed residential real property or
        improvements to existing residential real property
        were put in service. If a Cook County Class 9 owner had
        Class 9 status revoked on or after January 1, 2017 but
        can provide documents sufficient to prove that the
        revocation was in error or any deficiencies leading to
        the revocation have been cured, the chief county
        assessment officer may deem the owner to be eligible.
        However, owners may not receive both the reduced
        valuation under this Section and the reduced valuation
        under the Cook County Class 9 program in any single
        assessment year. In addition, the number of years
        during which an owner has participated in the Class 9
        program shall count against the 3 10-year periods of
        eligibility for the reduced valuation as defined in
        subparagraph (1) of subsection (c) of this Section.
            (H) At the completion of the assessment reduction
        period described in this Section: the entire parcel
        will be assessed as otherwise provided by law.
    (g) (e) As used in this Section:
    "Affordable units" means units that have rents that do not
exceed the maximum rents as defined in this Section.
    "Assessed value for the residential real property in the
base year" means the assessed value used to calculate the tax
bill, as certified by the board of review, for the tax year
immediately prior to the tax year in which the building permit
is issued. For property assessed as other than residential
property, the "assessed value for the residential real
property in the base year" means the assessed value that would
have been obtained had the property been classified as
residential as derived from the board of review's certified
market value the value in effect at the end of the taxable year
prior to the latter of: (1) the date of initial application; or
(2) the date on which 20% of the total number of units in the
property are occupied by eligible tenants paying eligible rent
under this Section.
    "Household income" includes the annual income for all the
people who occupy a housing unit that is anticipated to be
received from a source outside of the family during the
12-month period following admission or the annual
recertification, including related family members and all the
unrelated people who share the housing unit. Household income
includes the total of the following income sources: wages,
salaries and tips before any payroll deductions; net business
income; interest and dividends; payments in lieu of earnings,
such as unemployment and disability compensation, worker's
compensation and severance pay; Social Security income,
including lump sum payments; payments from insurance policies,
annuities, pensions, disability benefits and other types of
periodic payments, alimony, child support, and other regular
monetary contributions; and public assistance, except for
assistance from the Supplemental Nutrition Assistance Program
(SNAP). "Household income" does not include: earnings of
children under age 18; temporary income such as cash gifts;
reimbursement for medical expenses; lump sums from
inheritance, insurance payments, settlements for personal or
property losses; student financial assistance paid directly to
the student or to an educational institution; foster child
care payments; receipts from government-funded training
programs; assistance from the Supplemental Nutrition
Assistance Program (SNAP).
    "Low affordability community" means (1) a municipality or
jurisdiction with less than 1,000,000 inhabitants in which 40%
or less of its total year-round housing units are affordable,
as determined by the Illinois Housing Development Authority
during the exemption determination process under the
Affordable Housing Planning and Appeal Act; (2) "D" zoning
districts as now or hereafter designated in the Chicago Zoning
Ordinance; or (3) a jurisdiction located in a municipality
with 1,000,000 or more inhabitants that has been designated as
a low affordability community by passage of a local ordinance
by that municipality, specifying the census tract or property
by permanent index number or numbers.
    "Maximum income limits" means the maximum regular income
limits for 60% of area median income for the geographic area in
which the multifamily building is located for multifamily
programs as determined by the United States Department of
Housing and Urban Development and published annually by the
Illinois Housing Development Authority. A property may be
deemed to have satisfied the maximum income limits with a
weighted average if municipal, state, or federal laws,
ordinances, rules, or regulations requires the use of a
weighted average of no more than 60% of area median income for
that property.
    "Maximum rent" means the maximum regular rent for 60% of
the area median income for the geographic area in which the
multifamily building is located for multifamily programs as
determined by the United States Department of Housing and
Urban Development and published annually by the Illinois
Housing Development Authority. To be eligible for the reduced
valuation defined in this Section, maximum rents are to be
consistent with the Illinois Housing Development Authority's
rules; or if the owner is leasing an affordable unit to a
household with an income at or below the maximum income limit
who is participating in qualifying income-based rental subsidy
program, "maximum rent" means the maximum rents allowable
under the guidelines of the qualifying income-based rental
subsidy program. A property may be deemed to have satisfied
the maximum rent with a weighted average if municipal, state,
or federal laws, ordinances, rules, or regulations requires
the use of a weighted average of no more than 60% of area
median income for that property.
    "Qualifying income-based rental subsidy program" means a
Housing Choice Voucher issued by a housing authority under
Section 8 of the United States Housing Act of 1937, a tenant
voucher converted to a project-based voucher by a housing
authority or any other program administered or funded by a
housing authority, the Illinois Housing Development Authority,
another State agency, a federal agency, or a unit of local
government where participation is limited to households with
incomes at or below the maximum income limits as defined in
this Section and the tenants' portion of the rent payment is
based on a percentage of their income or a flat amount that
does not exceed the maximum rent as defined in this Section.
    "Qualifying rehabilitation" means, at a minimum,
compliance with local building codes and the replacement or
renovation of at least 2 primary building systems to be
approved for the reduced valuation under paragraph (1) of
subsection (d) of this Section and at least 5 primary building
systems to be approved for the reduced valuation under
subsection (e) of this Section. Although the cost of each
primary building system may vary, to be approved for the
reduced valuation under paragraph (1) of subsection (d) of
this Section, the combined expenditure for making the building
compliant with local codes and replacing primary building
systems must be at least $8 per square foot for work completed
between January 1 of the year in which this amendatory Act of
the 102nd General Assembly takes effect and December 31 of the
year in which this amendatory Act of the 102nd General
Assembly takes effect and, in subsequent years, $8 adjusted by
the Consumer Price Index for All Urban Consumers, as published
annually by the U.S. Department of Labor. To be approved for
the reduced valuation under paragraph (2) of subsection (d) of
this Section, the combined expenditure for making the building
compliant with local codes and replacing primary building
systems must be at least $12.50 per square foot for work
completed between January 1 of the year in which this
amendatory Act of the 102nd General Assembly takes effect and
December 31 of the year in which this amendatory Act of the
102nd General Assembly takes effect, and in subsequent years,
$12.50 adjusted by the Consumer Price Index for All Urban
Consumers, as published annually by the U.S. Department of
Labor. To be approved for the reduced valuation under
subsection (e) of this Section, the combined expenditure for
making the building compliant with local codes and replacing
primary building systems must be at least $60 per square foot
for work completed between January 1 of the year that this
amendatory Act of the 102nd General Assembly becomes effective
and December 31 of the year that this amendatory Act of the
102nd General Assembly becomes effective and, in subsequent
years, $60 adjusted by the Consumer Price Index for All Urban
Consumers, as published annually by the U.S. Department of
Labor. "Primary building systems", together with their related
rehabilitations, specifically approved for this program are:
        (1) Electrical. All electrical work must comply with
    applicable codes; it may consist of a combination of any
    of the following alternatives:
            (A) installing individual equipment and appliance
        branch circuits as required by code (the minimum being
        a kitchen appliance branch circuit);
            (B) installing a new emergency service, including
        emergency lighting with all associated conduits and
        wiring;
            (C) rewiring all existing feeder conduits ("home
        runs") from the main switchgear to apartment area
        distribution panels;
            (D) installing new in-wall conduits for
        receptacles, switches, appliances, equipment, and
        fixtures;
            (E) replacing power wiring for receptacles,
        switches, appliances, equipment, and fixtures;
            (F) installing new light fixtures throughout the
        building including closets and central areas;
            (G) replacing, adding, or doing work as necessary
        to bring all receptacles, switches, and other
        electrical devices into code compliance;
            (H) installing a new main service, including
        conduit, cables into the building, and main disconnect
        switch; and
            (I) installing new distribution panels, including
        all panel wiring, terminals, circuit breakers, and all
        other panel devices.
        (2) Heating. All heating work must comply with
    applicable codes; it may consist of a combination of any
    of the following alternatives:
            (A) installing a new system to replace one of the
        following heat distribution systems:
                (i) piping and heat radiating units, including
            new main line venting and radiator venting; or
                (ii) duct work, diffusers, and cold air
            returns; or
                (iii) any other type of existing heat
            distribution and radiation/diffusion components;
            or
            (B) installing a new system to replace one of the
        following heat generating units:
                (i) hot water/steam boiler;
                (ii) gas furnace; or
                (iii) any other type of existing heat
            generating unit.
        (3) Plumbing. All plumbing work must comply with
    applicable codes. Replace all or a part of the in-wall
    supply and waste plumbing; however, main supply risers,
    waste stacks and vents, and code-conforming waste lines
    need not be replaced.
        (4) Roofing. All roofing work must comply with
    applicable codes; it may consist of either of the
    following alternatives, separately or in combination:
            (A) replacing all rotted roof decks and
        insulation; or
            (B) replacing or repairing leaking roof membranes
        (10% is the suggested minimum replacement of
        membrane); restoration of the entire roof is an
        acceptable substitute for membrane replacement.
        (5) Exterior doors and windows. Replace the exterior
    doors and windows. Renovation of ornate entry doors is an
    acceptable substitute for replacement.
        (6) Floors, walls, and ceilings. Finishes must be
    replaced or covered over with new material. Acceptable
    replacement or covering materials are as follows:
            (A) floors must have new carpeting, vinyl tile,
        ceramic, refurbished wood finish, or a similar
        substitute;
            (B) walls must have new drywall, including joint
        taping and painting; or
            (C) new ceilings must be either drywall, suspended
        type, or a similar material.
        (7) Exterior walls.
            (A) replace loose or crumbling mortar and masonry
        with new material;
            (B) replace or paint wall siding and trim as
        needed;
            (C) bring porches and balconies to a sound
        condition; or
            (D) any combination of (A), (B), and (C).
        (8) Elevators. Where applicable, at least 4 of the
    following 7 alternatives must be accomplished:
            (A) replace or rebuild the machine room controls
        and refurbish the elevator machine (or equivalent
        mechanisms in the case of hydraulic elevators);
            (B) replace hoistway electro-mechanical items
        including: ropes, switches, limits, buffers, levelers,
        and deflector sheaves (or equivalent mechanisms in the
        case of hydraulic elevators);
            (C) replace hoistway wiring;
            (D) replace door operators and linkage;
            (E) replace door panels at each opening;
            (F) replace hall stations, car stations, and
        signal fixtures; or
            (G) rebuild the car shell and refinish the
        interior.
        (9) Health and safety.
            (A) Install or replace fire suppression systems;
            (B) install or replace security systems; or
            (C) environmental remediation of lead-based paint,
        asbestos, leaking underground storage tanks, or radon.
        (10) Energy conservation improvements undertaken to
    limit the amount of solar energy absorbed by a building's
    roof or to reduce energy use for the property, including,
    but not limited to, any of the following activities:
            (A) installing or replacing reflective roof
        coatings (flat roofs);
            (B) installing or replacing R-49 roof insulation;
            (C) installing or replacing R-19 perimeter wall
        insulation;
            (D) installing or replacing insulated entry doors;
            (E) installing or replacing Low E, insulated
        windows;
            (F) installing or replacing WaterSense labeled
        plumbing fixtures;
            (G) installing or replacing 90% or better sealed
        combustion heating systems;
            (H) installing Energy Star hot water heaters;
            (I) installing or replacing mechanical ventilation
        to exterior for kitchens and baths;
            (J) installing or replacing Energy Star
        appliances;
            (K) installing or replacing Energy Star certified
        lighting in common areas; or
            (L) installing or replacing grading and
        landscaping to promote on-site water retention if the
        retained water is used to replace water that is
        provided from a municipal source.
        (11) Accessibility improvements. All accessibility
    improvements must comply with applicable codes. An owner
    may make accessibility improvements to residential real
    property to increase access for people with disabilities.
    As used in this paragraph (11), "disability" has the
    meaning given to that term in the Illinois Human Rights
    Act. As used in this paragraph (11), "accessibility
    improvements" means a home modification listed under the
    Home Services Program administered by the Department of
    Human Services (Part 686 of Title 89 of the Illinois
    Administrative Code) including, but not limited to:
    installation of ramps, grab bars, or wheelchair lifts;
    widening doorways or hallways; re-configuring rooms and
    closets; and any other changes to enhance the independence
    of people with disabilities.
        (12) Any applicant who has purchased the property in
    an arm's length transaction not more than 90 days before
    applying for this reduced valuation may use the cost of
    rehabilitation or repairs required by documented code
    violations, up to a maximum of $2 per square foot, to meet
    the qualifying rehabilitation requirements.
(Source: P.A. 102-175, eff. 7-29-21.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 5/20/2022