Bill Text: IL HB1223 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that any taxing district shall abate its taxes on property that (i) contains a grocery store or supermarket that is owned by a minority person, a woman, or a person with a disability and offers fresh produce for sale at retail but does not sell alcohol; (ii) is located in an area that qualified as a food desert in the taxable year immediately preceding the taxable year in which the grocery store or supermarket first conducted business at that location; and (iii) as a result of the presence of that grocery store, the area no longer qualifies as a food desert. Defines terms "food desert", "grocery store", "minority person", "woman", and "person with a disability". Amends the Counties Code and the Illinois Municipal Code. Provides that counties and municipalities shall waive all fees associated with building permits issued for property that has been granted an abatement under those provisions. Amends the Business Corporation Act of 1983 and the Limited Liability Company Act to waive fees for filing an annual report.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-01-31 - Referred to Rules Committee [HB1223 Detail]

Download: Illinois-2023-HB1223-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1223 Introduced , by Rep. Anthony DeLuca SYNOPSIS AS INTRODUCED:
35 ILCS 200/18-184.25 new
55 ILCS 5/5-1111.5 new
65 ILCS 5/11-39-5 new
805 ILCS 5/15.10 from Ch. 32, par. 15.10
805 ILCS 180/50-10
Amends the Property Tax Code. Provides that any taxing district shall abate its taxes on property that (i) contains a grocery store or supermarket that is owned by a minority person, a woman, or a person with a disability and offers fresh produce for sale at retail but does not sell alcohol; (ii) is located in an area that qualified as a food desert in the taxable year immediately preceding the taxable year in which the grocery store or supermarket first conducted business at that location; and (iii) as a result of the presence of that grocery store, the area no longer qualifies as a food desert. Defines terms "food desert", "grocery store", "minority person", "woman", and "person with a disability". Amends the Counties Code and the Illinois Municipal Code. Provides that counties and municipalities shall waive all fees associated with building permits issued for property that has been granted an abatement under those provisions. Amends the Business Corporation Act of 1983 and the Limited Liability Company Act to waive fees for filing an annual report.
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A BILL FOR
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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 adding
Section 18-184.25 as follows:
(35 ILCS 200/18-184.25 new)
Sec. 18-184.25. Grocery store abatement.
(a) Each taxing district shall order the county clerk to
abate its taxes on property that has been granted a
certificate of eligibility for an abatement under this Section
by the Department of Commerce and Economic Opportunity. The
Department of Commerce and Economic Opportunity shall issue a
certificate of eligibility for an abatement under this Section
if the property meets all of the following criteria: (i) the
property contains a grocery store; (ii) the property is
located in an area that qualified as a food desert in the
taxable year immediately preceding the taxable year in which
the grocery store first conducted business at that location;
and (iii) as a result of the presence of that grocery store,
the area no longer qualifies as a food desert. Property
containing a grocery store may be granted a certificate of
eligibility for an abatement under this Section for a period
of 10 taxable years after the property is certified as

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eligible property or until the first taxable year in which the
property is no longer used in a manner that would qualify it
for an abatement under this Section, whichever occurs first.
The owner of property that is eligible for an abatement under
this Section shall apply each year to the Department of
Commerce and Economic Opportunity for certification as a
business that is eligible for an abatement under this Section.
Application shall be made in the form and manner prescribed by
the Department of Commerce and Economic Opportunity by rule.
(b) Notwithstanding the provisions of subsection (a),
property containing a grocery store is also eligible for an
abatement under this Section if: (i) there is one, but not more
than one, other grocery store located in the same geographic
area as the applicant's property that causes the area not to
qualify as a food desert at the time of the first application
for an abatement under this Section with respect to the
applicant's property; and (ii) either the applicant's grocery
store or the other grocery store is owned by a minority person,
a woman, or a person with a disability.
(c) For the purposes of this Section:
"Food desert" means a census tract in the State in
which: (i) (A) 20% or more of the households are at or
below the federal poverty level, as reported by the United
States Department of Health and Human Services; or (B) the
median family income is at or below 80% of the area median
family income, as reported in the most recent the American

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Community Survey (ACS) published by the U.S. Census Bureau
and released prior to the date of the property's initial
application under this Section; and (ii) at least 33% of
the census tract's population lives more than one mile
from a grocery store in the case of a census tract located
in a Metropolitan Statistical Area or more than 10 miles
from a grocery store in the case of a census tract located
outside of a Metropolitan Statistical Area.
"Grocery store" means a business that is authorized by
the Department of Human Services to participate in the
Women, Infants and Children Nutrition program and is
primarily engaged in retailing a general line of food,
such as canned and frozen foods; fresh fruits and
vegetables; and fresh and prepared meats, fish, and
poultry.
"Minority person", "woman", and "person with a
disability" have the meanings given to those terms in
Section 2 of the Business Enterprise for Minorities,
Women, and Persons with Disabilities Act.
Section 10. The Counties Code is amended by adding Section
5-1111.5 as follows:
(55 ILCS 5/5-1111.5 new)
Sec. 5-1111.5. Building permit fee waiver. The county
board shall waive all fees associated with building permits

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issued for the initial construction of a grocery store if the
applicant files with its application for a building permit a
sworn affidavit that, upon completion of the construction, the
property will qualify for an abatement under Section 18-184.20
of the Property Tax Code.
Section 15. The Illinois Municipal Code is amended by
adding Section 11-39-5 as follows:
(65 ILCS 5/11-39-5 new)
Sec. 11-39-5. Building permit fee waiver. The corporate
authorities of a municipality shall waive all fees associated
with building permits issued for the initial construction of a
grocery store if the applicant files with its application for
a building permit a sworn affidavit that, upon completion of
the construction, the property will qualify for an abatement
under Section 18-184.20 of the Property Tax Code.
Section 20. The Business Corporation Act of 1983 is
amended by changing Section 15.10 as follows:
(805 ILCS 5/15.10) (from Ch. 32, par. 15.10)
Sec. 15.10. Fees for filing documents. The Secretary of
State shall charge and collect for:
(a) Filing articles of incorporation, $150.
(b) Filing articles of amendment, $50, unless the

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amendment is a restatement of the articles of
incorporation, in which case the fee shall be $150.
(c) Filing articles of merger or consolidation, $100,
but if the merger or consolidation involves more than 2
corporations, $50 for each additional corporation.
(d) Filing articles of share exchange, $100.
(e) Filing articles of dissolution, $5.
(f) Filing application to reserve a corporate name,
$25.
(g) Filing a notice of transfer of a reserved
corporate name, $25.
(h) Filing statement of change of address of
registered office or change of registered agent, or both,
$25.
(i) Filing statement of the establishment of a series
of shares, $25.
(j) Filing an application of a foreign corporation for
authority to transact business in this State, $150.
(k) Filing an application of a foreign corporation for
amended authority to transact business in this State, $25.
(l) Filing a copy of amendment to the articles of
incorporation of a foreign corporation holding authority
to transact business in this State, $50, unless the
amendment is a restatement of the articles of
incorporation, in which case the fee shall be $150.
(m) Filing a copy of articles of merger of a foreign

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corporation holding a certificate of authority to transact
business in this State, $100, but if the merger involves
more than 2 corporations, $50 for each additional
corporation.
(n) Filing an application for withdrawal and final
report or a copy of articles of dissolution of a foreign
corporation, $25.
(o) Filing an annual report, interim annual report, or
final transition annual report of a domestic or foreign
corporation, $75. No fee shall be be imposed under this
paragraph (o) for a domestic or foreign corporation that
operates a grocery store that has been granted an
abatement under Section 18-184.20 of the Property Tax
Code.
(p) Filing an application for reinstatement of a
domestic or a foreign corporation, $200.
(q) Filing an application for use of an assumed
corporate name, $150 for each year or part thereof ending
in 0 or 5, $120 for each year or part thereof ending in 1
or 6, $90 for each year or part thereof ending in 2 or 7,
$60 for each year or part thereof ending in 3 or 8, $30 for
each year or part thereof ending in 4 or 9, between the
date of filing the application and the date of the renewal
of the assumed corporate name; and a renewal fee for each
assumed corporate name, $150.
(r) To change an assumed corporate name for the period

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remaining until the renewal date of the original assumed
name, $25.
(s) Filing an application for cancellation of an
assumed corporate name, $5.
(t) Filing an application to register the corporate
name of a foreign corporation, $50; and an annual renewal
fee for the registered name, $50.
(u) Filing an application for cancellation of a
registered name of a foreign corporation, $25.
(v) Filing a statement of correction, $50.
(w) Filing a petition for refund or adjustment, $5.
(x) Filing a statement of election of an extended
filing month, $25.
(y) Filing a report of interim changes, $50.
(z) Filing any other statement or report, $5.
(Source: P.A. 102-282, eff. 1-1-22.)
Section 25. The Limited Liability Company Act is amended
by changing Section 50-10 as follows:
(805 ILCS 180/50-10)
Sec. 50-10. Fees.
(a) The Secretary of State shall charge and collect in
accordance with the provisions of this Act and rules
promulgated under its authority all of the following:
(1) Fees for filing documents.

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(2) Miscellaneous charges.
(3) Fees for copies of any documents.
(b) The Secretary of State shall charge and collect for
all of the following:
(1) Filing articles of organization (domestic),
application for admission (foreign), and restated articles
of organization (domestic), $150. Notwithstanding the
foregoing, the fee for filing articles of organization
(domestic), application for admission (foreign), and
restated articles of organization (domestic) in connection
with a limited liability company with a series or the
ability to establish a series pursuant to Section 37-40 of
this Act is $400.
(2) Filing amendments (domestic or foreign), $50.
(3) Filing a statement of termination or application
for withdrawal, $5.
(4) Filing an application to reserve a name, $25.
(5) Filing a notice of cancellation of a reserved
name, $5.
(6) Filing a notice of a transfer of a reserved name,
$25.
(7) Registration of a name, $50.
(8) Renewal of registration of a name, $50.
(9) Filing an application for use of an assumed name
under Section 1-20 of this Act, $150 for each year or part
thereof ending in 0 or 5, $120 for each year or part

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thereof ending in 1 or 6, $90 for each year or part thereof
ending in 2 or 7, $60 for each year or part thereof ending
in 3 or 8, $30 for each year or part thereof ending in 4 or
9, and a renewal for each assumed name, $150.
(9.5) Filing an application for change of an assumed
name, $25.
(10) Filing an application for cancellation of an
assumed name, $5.
(11) Filing an annual report of a limited liability
company or foreign limited liability company, $75, if
filed as required by this Act, plus a penalty if
delinquent. Notwithstanding the foregoing, the fee for
filing an annual report of a limited liability company or
foreign limited liability company is $75 plus $50 for each
series for which a certificate of designation has been
filed pursuant to Section 37-40 of this Act and is in
effect on the last day of the third month preceding the
company's anniversary month, plus a penalty if delinquent.
No fee shall be be imposed under this paragraph (11) for a
limited liability company that operates a grocery store
that has been granted an abatement under Section 18-184.20
of the Property Tax Code.
(12) Filing an application for reinstatement of a
limited liability company or foreign limited liability
company, $200.
(13) Filing articles of merger, $100 plus $50 for each

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party to the merger in excess of the first 2 parties.
(14) (Blank).
(15) Filing a statement of change of address of
registered office or change of registered agent, or both,
or filing a statement of correction, $25.
(16) Filing a petition for refund, $5.
(17) Filing a certificate of designation of a limited
liability company with a series pursuant to Section 37-40
of this Act, $50.
(18) (Blank).
(19) Filing, amending, or cancelling a statement of
authority, $50.
(20) Filing, amending, or cancelling a statement of
denial, $10.
(21) Filing any other document, $5.
(22) For furnishing a copy or certified copy of any
document, instrument, or paper relating to a limited
liability company or foreign limited liability company, or
for a certificate, $25.
(c) (Blank).
(Source: P.A. 101-81, eff. 7-12-19; 101-578, eff. 8-26-19;
102-49, eff. 1-1-22.)