Bill Text: IL SB3572 | 2017-2018 | 100th General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. Provides that, beginning with the 2019 levy year, improvements to residential real property that are designed to provide living quarters for a person with a disability or special needs shall not increase the assessed valuation of the property during any taxable year in which the person uses the property as his or her primary residence. Effective immediately.

Sponsorship: Partisan Bill (Republican 1)

Status: (Failed) 2019-01-09 - Session Sine Die [SB3572 Detail]

Download: Illinois-2017-SB3572-Introduced.html

---

100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 SB3572 Introduced 2/16/2018, by Sen. Michael Connelly SYNOPSIS AS INTRODUCED:
35 ILCS 200/10-26 new
Amends the Property Tax Code. Provides that, beginning with the 2019 levy year, improvements to residential real property that are designed to provide living quarters for a person with a disability or special needs shall not increase the assessed valuation of the property during any taxable year in which the person uses the property as his or her primary residence. Effective immediately.
LRB100 19171 HLH 34436 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
SB3572 LRB100 19171 HLH 34436 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 adding
Section 10-26 as follows:
(35 ILCS 200/10-26 new)
Sec. 10-26. Adapted housing for adults with disabilities or
other special needs.
(a) Beginning with the 2019 levy year, improvements to
residential real property that are designed to provide living
quarters for a person with a disability or special needs shall
not increase the assessed valuation of the property during any
taxable year in which the person uses the property as his or
her primary residence. The valuation under this Section applies
regardless or whether or not the person with a disability or
special needs has an ownership interest in the property or is
liable for the payment of property taxes on the property.
(b) Application for the valuation procedures under this
Section must be made during the application period in effect
for the county in which the property is located. The assessor
or chief county assessment officer may determine the
eligibility of residential property to use the valuation
procedures under this Section by application, visual

SB3572 - 2 - LRB100 19171 HLH 34436 b
inspection, questionnaire, or other reasonable methods.
(c) Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(d) As used in this Section, "person with a disability or
special needs" means an adult with a mental disability, as
defined in the Section 2-3 of the Developmental Disability and
Mental Disability Services Act.
Section 99. Effective date. This Act takes effect upon
becoming law.