Bill Text: IL HB2470 | 2009-2010 | 96th General Assembly | Enrolled
Bill Title: Amends the Property Tax Code. In a Section concerning a housing opportunity area tax abatement program, provides that a housing choice voucher includes a tenant voucher converted to a project-based voucher by a housing authority. Provides that a qualified township in a county with 200,000 or more inhabitants, but fewer than 3,000,000 inhabitants, means a township whose tax capacity exceeds 80% (instead of 100%) of the average tax capacity of the county in which it is located. Effective immediately.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Passed) 2009-08-25 - Public Act . . . . . . . . . 96-0685 [HB2470 Detail]
Download: Illinois-2009-HB2470-Enrolled.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 18-173 as follows:
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6 | (35 ILCS 200/18-173)
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7 | Sec. 18-173. Housing opportunity area abatement program.
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8 | (a) For the purpose of promoting access to housing near | ||||||
9 | work and in order to
promote economic diversity throughout | ||||||
10 | Illinois and to alleviate the
concentration
of low-income | ||||||
11 | households in areas of high poverty, a
housing opportunity area | ||||||
12 | tax abatement program is created.
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13 | (b) As used in this Section:
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14 | "Housing authority" means either a housing authority | ||||||
15 | created under the
Housing Authorities Act or other government | ||||||
16 | agency that is authorized by the
United States government
under | ||||||
17 | the United States Housing Act of 1937 to administer a housing | ||||||
18 | choice
voucher
program, or the authorized agent of such a | ||||||
19 | housing authority that is authorized
to
act upon that | ||||||
20 | authority's behalf.
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21 | "Housing choice voucher" means a tenant voucher issued by a | ||||||
22 | housing authority
under Section 8 of the United States Housing | ||||||
23 | Act of 1937 and a tenant voucher converted to a project-based |
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1 | voucher by a housing authority .
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2 | "Housing opportunity area" means a census tract where less | ||||||
3 | than 10% of the
residents live below the poverty level, as | ||||||
4 | defined by the United States
government and determined by the | ||||||
5 | most recent United States census, that is
located within a | ||||||
6 | qualified township , except for census tracts located within any | ||||||
7 | township that is located wholly within a municipality with | ||||||
8 | 1,000,000 or more inhabitants. A census tract that is located | ||||||
9 | within a township that is located wholly within a municipality | ||||||
10 | with 1,000,000 or more inhabitants is considered a housing | ||||||
11 | opportunity area if less than 12% of the residents of the | ||||||
12 | census tract live below the poverty level .
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13 | "Housing opportunity unit" means a dwelling unit located in | ||||||
14 | residential
property that is located in a housing opportunity | ||||||
15 | area, that is owned by
the applicant, and that is rented to and | ||||||
16 | occupied by a tenant who is
participating in
a housing choice | ||||||
17 | voucher program administered by a housing authority as of
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18 | January 1st of the tax year for which the application is made.
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19 | "Qualified units" means the number of housing opportunity | ||||||
20 | units located in
the property with the limitation that no more | ||||||
21 | than 2 units or 20% of
the total units contained within the | ||||||
22 | property, whichever is greater, may be
considered qualified | ||||||
23 | units. Further, no unit may be considered qualified unless
the | ||||||
24 | property in which it is contained is in substantial compliance | ||||||
25 | with local
building codes, and, moreover, no unit may be | ||||||
26 | considered qualified unless it
meets the United States |
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1 | Department of Housing and Urban Development's housing
quality
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2 | standards as of the most recent housing authority inspection.
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3 | "Qualified township" means a township located within a | ||||||
4 | county with 200,000 or
more inhabitants whose tax capacity | ||||||
5 | exceeds 80% 100% of the average tax capacity of
the county in | ||||||
6 | which it is located, except for townships located within a | ||||||
7 | county
with 3,000,000 or more inhabitants, where a qualified | ||||||
8 | township means a township
whose tax capacity exceeds 115% of | ||||||
9 | the average tax capacity of the county
except for townships | ||||||
10 | located wholly within a municipality with 1,000,000 or
more | ||||||
11 | inhabitants. All townships located wholly within a | ||||||
12 | municipality with
1,000,000 or more inhabitants are considered | ||||||
13 | qualified townships.
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14 | "Tax capacity" means the equalized assessed value of all | ||||||
15 | taxable real estate
located within a township or county divided | ||||||
16 | by the total population of that
township or county.
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17 | (c) The owner of property located within a housing | ||||||
18 | opportunity area who has
a housing choice voucher contract with | ||||||
19 | a housing authority may apply for a
housing opportunity area | ||||||
20 | tax abatement by annually submitting an application to
the | ||||||
21 | housing authority that administers the housing choice voucher | ||||||
22 | contract. The
application must include the number of housing | ||||||
23 | opportunity units as well as the
total number of dwelling units | ||||||
24 | contained within the property. The owner must,
under oath, | ||||||
25 | self-certify as to the total number of dwelling units in the
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26 | property and must self-certify that the property is in |
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1 | substantial compliance
with local building codes. The housing
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2 | authority shall annually determine the number of qualified | ||||||
3 | units located within
each property for which an application is | ||||||
4 | made.
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5 | The housing authority shall establish rules and procedures | ||||||
6 | governing the
application processes and may charge an | ||||||
7 | application fee. The county clerk may
audit the
applications to | ||||||
8 | determine that the properties subject
to the tax abatement meet | ||||||
9 | the requirements of this Section. The
determination of | ||||||
10 | eligibility of a property for the housing opportunity area
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11 | abatement shall be
made annually; however, no property may | ||||||
12 | receive an abatement for more than 10
tax years.
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13 | (d) The housing authority shall determine housing | ||||||
14 | opportunity areas within
its service area and annually deliver | ||||||
15 | to the county clerk, in a manner
determined by the county | ||||||
16 | clerk, a list of all properties containing qualified
units | ||||||
17 | within that service area by December 31st of the tax year for | ||||||
18 | which the
property is eligible for abatement; the list shall | ||||||
19 | include the number of
qualified units and the total number of | ||||||
20 | dwelling units for each property.
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21 | The county clerk shall deliver annually to a housing | ||||||
22 | authority, upon
that housing authority's request, the most | ||||||
23 | recent available equalized assessed
value for the county as a | ||||||
24 | whole and for those taxing districts and townships so
specified | ||||||
25 | by the requesting housing authority.
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26 | (e) The county clerk shall abate the tax attributed to a |
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1 | portion of the
property determined to be eligible for a housing | ||||||
2 | opportunity area abatement.
The portion eligible for abatement | ||||||
3 | shall be determined by reducing the
equalized assessment value | ||||||
4 | by a percentage calculated using the following
formula: 19% of | ||||||
5 | the equalized assessed value of the property
multiplied by a | ||||||
6 | fraction where the numerator is the number of
qualified units | ||||||
7 | and denominator is the total number of dwelling units
located | ||||||
8 | within the property.
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9 | (f) Any municipality, except for municipalities with | ||||||
10 | 1,000,000 or more
inhabitants, may annually petition the county | ||||||
11 | clerk
to be excluded from a housing opportunity area if it is | ||||||
12 | able to demonstrate
that more than 2.5% of the total | ||||||
13 | residential units located within that
municipality are | ||||||
14 | occupied by tenants under the housing choice voucher program.
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15 | Properties located within an excluded municipality shall not be | ||||||
16 | eligible for
the housing opportunity area abatement for the tax | ||||||
17 | year in which the petition
is made.
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18 | (g) Applicability. This Section applies to tax years 2004 | ||||||
19 | through
2014, unless extended by law.
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20 | (Source: P.A. 93-316, eff. 7-23-03.)
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21 | Section 99. Effective date. This Act takes effect upon | ||||||
22 | becoming law.
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