Illinois 2025-2026 Regular Session

Illinois House Bill HB1874 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1874 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-87 new Amends the Property Tax Code. Provides that certain property on which a community-integrated living arrangement is located is entitled to a reduction in its equalized assessed value in an amount equal to the product that results when the number of occupants who use the community-integrated living arrangement as a primary residence is multiplied by $2,000. Effective immediately. LRB104 09259 HLH 19317 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1874 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-87 new 35 ILCS 200/15-87 new Amends the Property Tax Code. Provides that certain property on which a community-integrated living arrangement is located is entitled to a reduction in its equalized assessed value in an amount equal to the product that results when the number of occupants who use the community-integrated living arrangement as a primary residence is multiplied by $2,000. Effective immediately. LRB104 09259 HLH 19317 b LRB104 09259 HLH 19317 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1874 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-87 new 35 ILCS 200/15-87 new
4	4	35 ILCS 200/15-87 new
5	5	Amends the Property Tax Code. Provides that certain property on which a community-integrated living arrangement is located is entitled to a reduction in its equalized assessed value in an amount equal to the product that results when the number of occupants who use the community-integrated living arrangement as a primary residence is multiplied by $2,000. Effective immediately.
6	6	LRB104 09259 HLH 19317 b LRB104 09259 HLH 19317 b
7	7	LRB104 09259 HLH 19317 b
8	8	A BILL FOR
9	9	HB1874LRB104 09259 HLH 19317 b HB1874 LRB104 09259 HLH 19317 b
10	10	HB1874 LRB104 09259 HLH 19317 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by adding
15	15	5 Section 15-87 as follows:
16	16	6 (35 ILCS 200/15-87 new)
17	17	7 Sec. 15-87. Community-integrated living arrangements.
18	18	8 (a) Beginning in taxable year 2026, property that is used
19	19	9 exclusively for the operation of a community-integrated living
20	20	10 arrangement is entitled to a reduction in the equalized
21	21	11 assessed value of the property as provided in subsection (b).
22	22	12 If the community-integrated living arrangement is not operated
23	23	13 by a not-for-profit organization, then the reduction under
24	24	14 this Section applies only if all of the following conditions
25	25	15 are met:
26	26	16 (1) the property must be owned by a resident of the
27	27	17 community-integrated living arrangement, by a family
28	28	18 member of a resident of the community-integrated living
29	29	19 arrangement, or by a limited liability company that has a
30	30	20 member who is a resident of the community-integrated
31	31	21 living arrangement or a family member of a resident of the
32	32	22 community-integrated living arrangement;
33	33	23 (2) the community-integrated living arrangement must
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1874 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-87 new 35 ILCS 200/15-87 new
39	39	35 ILCS 200/15-87 new
40	40	Amends the Property Tax Code. Provides that certain property on which a community-integrated living arrangement is located is entitled to a reduction in its equalized assessed value in an amount equal to the product that results when the number of occupants who use the community-integrated living arrangement as a primary residence is multiplied by $2,000. Effective immediately.
41	41	LRB104 09259 HLH 19317 b LRB104 09259 HLH 19317 b
42	42	LRB104 09259 HLH 19317 b
43	43	A BILL FOR
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49	49	35 ILCS 200/15-87 new
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68	68	1 be the principal place of residence of at least one other
69	69	2 person who is not a family member of an owner or member
70	70	3 described in item (1);
71	71	4 (3) the community-integrated living arrangement must
72	72	5 be licensed under the Community-Integrated Living
73	73	6 Arrangements Licensure and Certification Act; and
74	74	7 (4) the owner of the property may not be the owner of
75	75	8 any other community-integrated living arrangement.
76	76	9 (b) The amount of the reduction shall be the product that
77	77	10 results when the number of occupants who use the
78	78	11 community-integrated living arrangement as a primary
79	79	12 residence, as determined for the month of the taxable year
80	80	13 when the community-integrated living arrangement has the
81	81	14 largest number of occupants, is multiplied by $2,000. In no
82	82	15 event may a reduction under this Section reduce the equalized
83	83	16 assessed value of the property to less than zero.
84	84	17 (c) Application for the reduction under this Section must
85	85	18 be made during the application period in effect for the county
86	86	19 in which the property is located. The assessor or chief county
87	87	20 assessment officer may determine the eligibility of
88	88	21 residential property to receive the reduction by application,
89	89	22 visual inspection, questionnaire, or other reasonable methods.
90	90	23 (d) As used in this Section:
91	91	24 "Community-integrated living arrangement" has the meaning
92	92	25 given to that term in Section 3 of the Community-Integrated
93	93	26 Living Arrangements Licensure and Certification Act.
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104	104	1 "Family member" means a spouse, civil union partner,
105	105	2 child, stepchild, grandchild, sibling, aunt, uncle, niece,
106	106	3 nephew, first cousin, parent, stepparent, or grandparent of a
107	107	4 person who is a resident of the community-integrated living
108	108	5 arrangement.
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114	114	HB1874 - 3 - LRB104 09259 HLH 19317 b