Bill Text: IL SB2074 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that a school district, a unit of local government, a municipality, county, township, fire protection district, or any special district within the county of DuPage may perform special assessments upon any other taxing district for services provided to certain residents of a residential substance abuse treatment facility located within DuPage County under specified conditions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-10 - Rule 3-9(a) / Re-referred to Assignments [SB2074 Detail]
Download: Illinois-2023-SB2074-Introduced.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 adding | |||||||||||||||||||
| 5 | Section 15-65.1 as follows:
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| 6 | (35 ILCS 200/15-65.1 new) | |||||||||||||||||||
| 7 | Sec. 15-65.1. Special assessment of taxing district; | |||||||||||||||||||
| 8 | residential substance abuse treatment facility; DuPage County. | |||||||||||||||||||
| 9 | (a) Notwithstanding any other provision of law, a school | |||||||||||||||||||
| 10 | district in DuPage County or a unit of local government in | |||||||||||||||||||
| 11 | DuPage County may impose special assessments upon any other | |||||||||||||||||||
| 12 | taxing district for services provided to the residents of a | |||||||||||||||||||
| 13 | residential substance abuse treatment facility located within | |||||||||||||||||||
| 14 | DuPage County under the following conditions: | |||||||||||||||||||
| 15 | (1) one or more residents of the facility lived within | |||||||||||||||||||
| 16 | the taxing district's taxing jurisdiction immediately | |||||||||||||||||||
| 17 | prior to their residency at the residential substance | |||||||||||||||||||
| 18 | abuse treatment facility; | |||||||||||||||||||
| 19 | (2) the residents of the residential substance abuse | |||||||||||||||||||
| 20 | treatment facility were receiving services from the taxing | |||||||||||||||||||
| 21 | district prior to their occupancy at the residential | |||||||||||||||||||
| 22 | substance abuse treatment facility; | |||||||||||||||||||
| 23 | (3) the residential substance abuse treatment facility | |||||||||||||||||||
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| 1 | is exempt from paying property taxes under this Code; | ||||||
| 2 | (4) the school district or unit of local government | ||||||
| 3 | has not received any form of compensation or payment from | ||||||
| 4 | the taxing district, the residential substance abuse | ||||||
| 5 | treatment facility, or its occupants or residents for the | ||||||
| 6 | services provided to the residents; and | ||||||
| 7 | (5) for special assessments by a school district, the | ||||||
| 8 | school district has not received and will not receive | ||||||
| 9 | compensation under the General State Aid Formula of the | ||||||
| 10 | Illinois School Code for the enrollment of students | ||||||
| 11 | residing at the residential substance abuse treatment | ||||||
| 12 | facility. | ||||||
| 13 | (b) The amount of the special assessment shall be borne by | ||||||
| 14 | the taxing district and not the not-for-profit corporation, | ||||||
| 15 | its workers, staff, inhabitants, or residents of the facility. | ||||||
| 16 | The amount of the special assessment shall be reasonable and | ||||||
| 17 | its proceeds applied only to the actual cost of services the | ||||||
| 18 | school district or unit of local government has provided the | ||||||
| 19 | residents of the facility. The special assessment shall not | ||||||
| 20 | apply to utilities or other services already paid by the | ||||||
| 21 | not-for-profit.
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