Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1911 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 SB1911 Introduced 2/6/2025, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-178 Amends the Property Tax Code. Provides that a county opting out of the special assessment programs to reduce the assessed value of certain residential real property shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation prior to the county opting out. Requires that the special assessment programs be available to all qualifying residential real property regardless of whether or not the property has or is currently receiving any other public financing or subsidies or subject to any regulatory agreements with any public entity, or both. If an owner is approved for the reduced valuation prior to December 31, 2037 and the provisions are not subsequently extended, this shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation. Provides that, if the chief county assessment officer has not created application forms, the chief county assessment officer shall make publicly available and accept applications forms that shall be available to local governments from the Illinois Department of Revenue. If a county Internet website exists, the application materials, as well as any other program requirements used by the county (such as application deadlines, fees, and other procedures required by the application) must be published on that website, otherwise it must be available to the public upon request at the office of the chief county assessment officer. On an annual basis, requires the Illinois Housing Development Authority to calculate and make available on its website the minimum per square foot expenditure requirements to be applicable statewide to be eligible for the reduced valuation, which shall include the historical annual expenditure requirements starting with calendar year 2021. Changes reference to improvements to existing residential real property to substantially rehabilitated residential real property. Makes other changes. LRB104 09605 HLH 19670 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1911 Introduced 2/6/2025, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-178 35 ILCS 200/15-178 Amends the Property Tax Code. Provides that a county opting out of the special assessment programs to reduce the assessed value of certain residential real property shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation prior to the county opting out. Requires that the special assessment programs be available to all qualifying residential real property regardless of whether or not the property has or is currently receiving any other public financing or subsidies or subject to any regulatory agreements with any public entity, or both. If an owner is approved for the reduced valuation prior to December 31, 2037 and the provisions are not subsequently extended, this shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation. Provides that, if the chief county assessment officer has not created application forms, the chief county assessment officer shall make publicly available and accept applications forms that shall be available to local governments from the Illinois Department of Revenue. If a county Internet website exists, the application materials, as well as any other program requirements used by the county (such as application deadlines, fees, and other procedures required by the application) must be published on that website, otherwise it must be available to the public upon request at the office of the chief county assessment officer. On an annual basis, requires the Illinois Housing Development Authority to calculate and make available on its website the minimum per square foot expenditure requirements to be applicable statewide to be eligible for the reduced valuation, which shall include the historical annual expenditure requirements starting with calendar year 2021. Changes reference to improvements to existing residential real property to substantially rehabilitated residential real property. Makes other changes. LRB104 09605 HLH 19670 b LRB104 09605 HLH 19670 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1911 Introduced 2/6/2025, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-178 35 ILCS 200/15-178
4	4	35 ILCS 200/15-178
5	5	Amends the Property Tax Code. Provides that a county opting out of the special assessment programs to reduce the assessed value of certain residential real property shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation prior to the county opting out. Requires that the special assessment programs be available to all qualifying residential real property regardless of whether or not the property has or is currently receiving any other public financing or subsidies or subject to any regulatory agreements with any public entity, or both. If an owner is approved for the reduced valuation prior to December 31, 2037 and the provisions are not subsequently extended, this shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation. Provides that, if the chief county assessment officer has not created application forms, the chief county assessment officer shall make publicly available and accept applications forms that shall be available to local governments from the Illinois Department of Revenue. If a county Internet website exists, the application materials, as well as any other program requirements used by the county (such as application deadlines, fees, and other procedures required by the application) must be published on that website, otherwise it must be available to the public upon request at the office of the chief county assessment officer. On an annual basis, requires the Illinois Housing Development Authority to calculate and make available on its website the minimum per square foot expenditure requirements to be applicable statewide to be eligible for the reduced valuation, which shall include the historical annual expenditure requirements starting with calendar year 2021. Changes reference to improvements to existing residential real property to substantially rehabilitated residential real property. Makes other changes.
6	6	LRB104 09605 HLH 19670 b LRB104 09605 HLH 19670 b
7	7	LRB104 09605 HLH 19670 b
8	8	A BILL FOR
9	9	SB1911LRB104 09605 HLH 19670 b SB1911 LRB104 09605 HLH 19670 b
10	10	SB1911 LRB104 09605 HLH 19670 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 changing
15	15	5 Section 15-178 as follows:
16	16	6 (35 ILCS 200/15-178)
17	17	7 Sec. 15-178. Affordable housing special assessment
18	18	8 programs; reduction Reduction in assessed value for affordable
19	19	9 rental housing construction or rehabilitation.
20	20	10 (a) The General Assembly finds that there is a shortage of
21	21	11 high quality affordable rental homes for low-income and
22	22	12 very-low-income households throughout Illinois; that owners
23	23	13 and developers of rental housing face significant challenges
24	24	14 building newly constructed apartments or undertaking
25	25	15 rehabilitation of existing properties that results in rents
26	26	16 that are affordable for low-income and very-low-income
27	27	17 households; and that it will help Cook County and other parts
28	28	18 of Illinois address the extreme shortage of affordable rental
29	29	19 housing by developing a statewide policy to determine the
30	30	20 assessed value for newly constructed and rehabilitated
31	31	21 affordable rental housing that both encourages investment and
32	32	22 incentivizes property owners to keep rents affordable.
33	33	23 (b) Each chief county assessment officer shall implement
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1911 Introduced 2/6/2025, by Sen. Mattie Hunter SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-178 35 ILCS 200/15-178
39	39	35 ILCS 200/15-178
40	40	Amends the Property Tax Code. Provides that a county opting out of the special assessment programs to reduce the assessed value of certain residential real property shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation prior to the county opting out. Requires that the special assessment programs be available to all qualifying residential real property regardless of whether or not the property has or is currently receiving any other public financing or subsidies or subject to any regulatory agreements with any public entity, or both. If an owner is approved for the reduced valuation prior to December 31, 2037 and the provisions are not subsequently extended, this shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation. Provides that, if the chief county assessment officer has not created application forms, the chief county assessment officer shall make publicly available and accept applications forms that shall be available to local governments from the Illinois Department of Revenue. If a county Internet website exists, the application materials, as well as any other program requirements used by the county (such as application deadlines, fees, and other procedures required by the application) must be published on that website, otherwise it must be available to the public upon request at the office of the chief county assessment officer. On an annual basis, requires the Illinois Housing Development Authority to calculate and make available on its website the minimum per square foot expenditure requirements to be applicable statewide to be eligible for the reduced valuation, which shall include the historical annual expenditure requirements starting with calendar year 2021. Changes reference to improvements to existing residential real property to substantially rehabilitated residential real property. Makes other changes.
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42	42	LRB104 09605 HLH 19670 b
43	43	A BILL FOR
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49	49	35 ILCS 200/15-178
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68	68	1 special assessment programs to reduce the assessed value of
69	69	2 all eligible newly constructed residential real property or
70	70	3 qualifying rehabilitation to all eligible existing residential
71	71	4 real property in accordance with subsection (c) for 10 taxable
72	72	5 years after the newly constructed residential real property or
73	73	6 substantially rehabilitated improvements to existing
74	74	7 residential real property are put in service. Any county with
75	75	8 less than 3,000,000 inhabitants may decide not to implement
76	76	9 one or both of the special assessment programs defined in
77	77	10 subparagraph (1) of subsection (c) of this Section and
78	78	11 subparagraph (2) of subsection (c) of this Section upon
79	79	12 passage of an ordinance by a majority vote of the county board.
80	80	13 Subsequent to a vote to opt out of this special assessment
81	81	14 program, any county with less than 3,000,000 inhabitants may
82	82	15 decide to implement one or both of the special assessment
83	83	16 programs defined in subparagraph (1) of subsection (c) of this
84	84	17 Section and subparagraph (2) of subsection (c) of this Section
85	85	18 upon passage of an ordinance by a majority vote of the county
86	86	19 board. A county opting out shall not disqualify or shorten the
87	87	20 maximum eligibility periods for any property approved to
88	88	21 receive a reduced valuation prior to the county opting out.
89	89	22 The special assessment programs available under this Section
90	90	23 shall be available to all qualifying residential real property
91	91	24 regardless of whether or not the property has or is currently
92	92	25 receiving any other public financing or subsidies or subject
93	93	26 to any regulatory agreements with any public entity, or both.
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104	104	1 The changes made to this subsection by this amendatory Act of
105	105	2 the 104th General Assembly are declarative of existing law and
106	106	3 shall not be construed as a new enactment. Property is
107	107	4 eligible for the special assessment program if and only if all
108	108	5 of the following factors have been met:
109	109	6 (1) at the conclusion of the new construction or
110	110	7 qualifying rehabilitation, the property consists of a
111	111	8 newly constructed multifamily building containing 7 or
112	112	9 more rental dwelling units or an existing multifamily
113	113	10 building that has undergone qualifying rehabilitation
114	114	11 resulting in 7 or more rental dwelling units; and
115	115	12 (2) the property meets the application requirements
116	116	13 defined in subsection (f).
117	117	14 (c) For those counties that are required to implement the
118	118	15 special assessment program and do not opt out of such special
119	119	16 assessment program, the chief county assessment officer for
120	120	17 that county shall require that residential real property is
121	121	18 eligible for the special assessment program if and only if one
122	122	19 of the additional factors have been met:
123	123	20 (1) except as defined in subparagraphs (E), (F), and
124	124	21 (G) of paragraph (1) of subsection (f) of this Section,
125	125	22 prior to the newly constructed residential real property
126	126	23 or substantially rehabilitated improvements to existing
127	127	24 residential real property being put in service, the owner
128	128	25 of the residential real property commits that, for a
129	129	26 period of 10 years, at least 15% of the multifamily
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140	140	1 building's units will have rents as defined in this
141	141	2 Section that are at or below maximum rents and are
142	142	3 occupied by households with household incomes at or below
143	143	4 maximum income limits; or
144	144	5 (2) except as defined in subparagraphs (E), (F), and
145	145	6 (G) of paragraph (1) of subsection (f) of this Section,
146	146	7 prior to the newly constructed residential real property
147	147	8 or substantially rehabilitated improvements to existing
148	148	9 residential real property located in a low affordability
149	149	10 community being put in service, the owner of the
150	150	11 residential real property commits that, for a period of 30
151	151	12 years after the newly constructed residential real
152	152	13 property or substantially rehabilitated improvements to
153	153	14 existing residential real property are put in service, at
154	154	15 least 20% of the multifamily building's units will have
155	155	16 rents as defined in this Section that are at or below
156	156	17 maximum rents and are occupied by households with
157	157	18 household incomes at or below maximum income limits.
158	158	19 If a reduction in assessed value is granted under one
159	159	20 special assessment program provided for in this Section, then
160	160	21 that same residential real property is not eligible for an
161	161	22 additional special assessment program under this Section at
162	162	23 the same time.
163	163	24 (d) The amount of the reduction in assessed value for
164	164	25 residential real property meeting the conditions set forth in
165	165	26 subparagraph (1) of subsection (c) shall be calculated as
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176	176	1 follows:
177	177	2 (1) if the owner of the residential real property
178	178	3 commits for a period of at least 10 years that at least 15%
179	179	4 but fewer than 35% of the multifamily building's units
180	180	5 have rents at or below maximum rents and are occupied by
181	181	6 households with household incomes at or below maximum
182	182	7 income limits, the assessed value of the property used to
183	183	8 calculate the tax bill shall be reduced by an amount equal
184	184	9 to 25% of the assessed value of the property as determined
185	185	10 by the assessor for the property in the current taxable
186	186	11 year for the newly constructed residential real property
187	187	12 or based on the improvements to an existing residential
188	188	13 real property; and
189	189	14 (2) if the owner of the residential real property
190	190	15 commits for a period of at least 10 years that at least 35%
191	191	16 of the multifamily building's units have rents at or below
192	192	17 maximum rents and are occupied by households with
193	193	18 household incomes at or below maximum income limits, the
194	194	19 assessed value of the property used to calculate the tax
195	195	20 bill shall be reduced by an amount equal to 35% of the
196	196	21 assessed value of the property as determined by the
197	197	22 assessor for the property in the current assessment year
198	198	23 for the newly constructed residential real property or
199	199	24 based on the improvements to an existing residential real
200	200	25 property.
201	201	26 (e) The amount of the reduction for residential real
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212	212	1 property meeting the conditions set forth in subparagraph (2)
213	213	2 of subsection (c) shall be calculated as follows:
214	214	3 (1) for the first, second, and third taxable year
215	215	4 after the residential real property is placed in service,
216	216	5 the residential real property is entitled to a reduction
217	217	6 in its assessed value in an amount equal to the difference
218	218	7 between the assessed value in the year for which the
219	219	8 incentive is sought and the assessed value for the
220	220	9 residential real property in the base year;
221	221	10 (2) for the fourth, fifth, and sixth taxable year
222	222	11 after the residential real property is placed in service,
223	223	12 the property is entitled to a reduction in its assessed
224	224	13 value in an amount equal to 80% of the difference between
225	225	14 the assessed value in the year for which the incentive is
226	226	15 sought and the assessed value for the residential real
227	227	16 property in the base year;
228	228	17 (3) for the seventh, eighth, and ninth taxable year
229	229	18 after the property is placed in service, the residential
230	230	19 real property is entitled to a reduction in its assessed
231	231	20 value in an amount equal to 60% of the difference between
232	232	21 the assessed value in the year for which the incentive is
233	233	22 sought and the assessed value for the residential real
234	234	23 property in the base year;
235	235	24 (4) for the tenth, eleventh, and twelfth taxable year
236	236	25 after the residential real property is placed in service,
237	237	26 the residential real property is entitled to a reduction
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248	248	1 in its assessed value in an amount equal to 40% of the
249	249	2 difference between the assessed value in the year for
250	250	3 which the incentive is sought and the assessed value for
251	251	4 the residential real property in the base year; and
252	252	5 (5) for the thirteenth through the thirtieth taxable
253	253	6 year after the residential real property is placed in
254	254	7 service, the residential real property is entitled to a
255	255	8 reduction in its assessed value in an amount equal to 20%
256	256	9 of the difference between the assessed value in the year
257	257	10 for which the incentive is sought and the assessed value
258	258	11 for the residential real property in the base year.
259	259	12 (f) Application requirements.
260	260	13 (1) In order to receive the reduced valuation under
261	261	14 this Section, the owner must submit an application
262	262	15 containing the following information to the chief county
263	263	16 assessment officer for review in the form and by the date
264	264	17 required by the chief county assessment officer:
265	265	18 (A) the owner's name;
266	266	19 (B) the postal address and permanent index number
267	267	20 or numbers of the parcel or parcels for which the owner
268	268	21 is applying to receive reduced valuation under this
269	269	22 Section;
270	270	23 (C) a deed or other instrument conveying the
271	271	24 parcel or parcels to the current owner;
272	272	25 (D) written evidence that the new construction or
273	273	26 qualifying rehabilitation has been completed with
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284	284	1 respect to the residential real property, including,
285	285	2 but not limited to, copies of building permits, a
286	286	3 notarized contractor's affidavit, and photographs of
287	287	4 the interior and exterior of the building after new
288	288	5 construction or rehabilitation is completed;
289	289	6 (E) written evidence that the residential real
290	290	7 property meets local building codes, or if there are
291	291	8 no local building codes, Housing Quality Standards, as
292	292	9 determined by the United States Department of Housing
293	293	10 and Urban Development;
294	294	11 (F) a list identifying the affordable units in
295	295	12 residential real property and a written statement that
296	296	13 the affordable units are comparable to the market rate
297	297	14 units in terms of unit type, number of bedrooms per
298	298	15 unit, quality of exterior appearance, energy
299	299	16 efficiency, and overall quality of construction;
300	300	17 (G) a written schedule certifying the rents in
301	301	18 each affordable unit and a written statement that
302	302	19 these rents do not exceed the maximum rents allowable
303	303	20 for the area in which the residential real property is
304	304	21 located;
305	305	22 (H) documentation from the administering agency
306	306	23 verifying the owner's participation in a qualifying
307	307	24 income-based rental subsidy program as defined in
308	308	25 subsection (e) of this Section if units receiving
309	309	26 rental subsidies are to be counted among the
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320	320	1 affordable units in order to meet the thresholds
321	321	2 defined in this Section;
322	322	3 (I) a written statement identifying the household
323	323	4 income for every household occupying an affordable
324	324	5 unit and certifying that the household income does not
325	325	6 exceed the maximum income limits allowable for the
326	326	7 area in which the residential real property is
327	327	8 located;
328	328	9 (J) a written statement that the owner has
329	329	10 verified and retained documentation of household
330	330	11 income for every household occupying an affordable
331	331	12 unit; and
332	332	13 (K) any additional information consistent with
333	333	14 this Section as reasonably required by the chief
334	334	15 county assessment officer, including, but not limited
335	335	16 to, any information necessary to ensure compliance
336	336	17 with applicable local ordinances and to ensure the
337	337	18 owner is complying with the provisions of this
338	338	19 Section.
339	339	20 (1.1) In order for a development to receive the
340	340	21 reduced valuation under subsection (e), the owner must
341	341	22 provide evidence to the county assessor's office of a
342	342	23 fully executed project labor agreement entered into with
343	343	24 the applicable local building trades council, prior to
344	344	25 commencement of any and all construction, building,
345	345	26 renovation, demolition, or any material change to the
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356	356	1 structure or land.
357	357	2 (2) The application requirements contained in
358	358	3 paragraph (1) of subsection (f) are continuing
359	359	4 requirements for the duration of the reduction in assessed
360	360	5 value received and may be annually or periodically
361	361	6 verified by the chief county assessment officer for the
362	362	7 county whereby the benefit is being issued.
363	363	8 (3) In lieu of submitting an application containing
364	364	9 the information prescribed in paragraph (1) of subsection
365	365	10 (f), the chief county assessment officer may allow for
366	366	11 submission of a substantially similar certification
367	367	12 granted by the Illinois Housing Development Authority or a
368	368	13 comparable local authority provided that the chief county
369	369	14 assessment officer independently verifies the veracity of
370	370	15 the certification with the Illinois Housing Development
371	371	16 Authority or comparable local authority.
372	372	17 (4) The chief county assessment officer shall notify
373	373	18 the owner as to whether or not the property meets the
374	374	19 requirements of this Section. If the property does not
375	375	20 meet the requirements of this Section, the chief county
376	376	21 assessment officer shall provide written notice of any
377	377	22 deficiencies to the owner, who shall then have 30 days
378	378	23 from the date of notification to provide supplemental
379	379	24 information showing compliance with this Section. The
380	380	25 chief county assessment officer shall, in its discretion,
381	381	26 grant additional time to cure any deficiency. If the owner
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392	392	1 does not exercise this right to cure the deficiency, or if
393	393	2 the information submitted, in the sole judgment of the
394	394	3 chief county assessment officer, is insufficient to meet
395	395	4 the requirements of this Section, the chief county
396	396	5 assessment officer shall provide a written explanation of
397	397	6 the reasons for denial.
398	398	7 (5) The chief county assessment officer may charge a
399	399	8 reasonable application fee to offset the administrative
400	400	9 expenses associated with the program.
401	401	10 (6) The reduced valuation conferred by this Section is
402	402	11 limited as follows:
403	403	12 (A) The owner is eligible to apply for the reduced
404	404	13 valuation conferred by this Section beginning in the
405	405	14 first assessment year after the effective date of this
406	406	15 amendatory Act of the 102nd General Assembly through
407	407	16 December 31, 2037 2027. If approved, the reduction
408	408	17 will be effective for the current assessment year,
409	409	18 which will be reflected in the tax bill issued in the
410	410	19 following calendar year. Owners that are approved for
411	411	20 the reduced valuation under paragraph (1) of
412	412	21 subsection (c) of this Section before December 31,
413	413	22 2027 shall, at minimum, be eligible for annual renewal
414	414	23 of the reduced valuation during an initial 10-year
415	415	24 period if annual certification requirements are met
416	416	25 for each of the 10 years, as described in subparagraph
417	417	26 (B) of paragraph (4) of subsection (d) of this
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428	428	1 Section. If an owner is approved for the reduced
429	429	2 valuation conferred by this Section prior to December
430	430	3 31, 2037 and this Section is not subsequently
431	431	4 extended, this shall not disqualify or shorten the
432	432	5 maximum eligibility periods for any property approved
433	433	6 to receive a reduced valuation.
434	434	7 (B) Property receiving a reduction outlined in
435	435	8 paragraph (1) of subsection (c) of this Section shall
436	436	9 continue to be eligible for an initial period of up to
437	437	10 10 years if annual certification requirements are met
438	438	11 for each of the 10 years, but shall be extended for up
439	439	12 to 2 additional 10-year periods with annual renewals
440	440	13 if the owner continues to meet the requirements of
441	441	14 this Section, including annual certifications, and
442	442	15 excluding the requirements regarding new construction
443	443	16 or qualifying rehabilitation defined in subparagraph
444	444	17 (D) of paragraph (1) of this subsection.
445	445	18 (C) The annual certification materials in the year
446	446	19 prior to final year of eligibility for the reduction
447	447	20 in assessed value must include a dated copy of the
448	448	21 written notice provided to tenants informing them of
449	449	22 the date of the termination if the owner is not seeking
450	450	23 a renewal.
451	451	24 (D) If the property is sold or transferred, the
452	452	25 purchaser or transferee must comply with all
453	453	26 requirements of this Section, excluding the
454	454
455	455
456	456
457	457
458	458
459	459	SB1911 - 12 - LRB104 09605 HLH 19670 b
460	460
461	461
462	462	SB1911- 13 -LRB104 09605 HLH 19670 b SB1911 - 13 - LRB104 09605 HLH 19670 b
463	463	SB1911 - 13 - LRB104 09605 HLH 19670 b
464	464	1 requirements regarding new construction or qualifying
465	465	2 rehabilitation defined in subparagraph (D) of
466	466	3 paragraph (1) of this subsection, in order to continue
467	467	4 receiving the reduction in assessed value. Purchasers
468	468	5 and transferees who comply with all requirements of
469	469	6 this Section excluding the requirements regarding new
470	470	7 construction or qualifying rehabilitation defined in
471	471	8 subparagraph (D) of paragraph (1) of this subsection
472	472	9 are eligible to apply for renewal on the schedule set
473	473	10 by the initial application.
474	474	11 (E) (Blank). The owner may apply for the reduced
475	475	12 valuation if the residential real property meets all
476	476	13 requirements of this Section and the newly constructed
477	477	14 residential real property or improvements to existing
478	478	15 residential real property were put in service on or
479	479	16 after January 1, 2015. However, the initial 10-year
480	480	17 eligibility period or 30-year eligibility period,
481	481	18 depending on the applicable program, shall be reduced
482	482	19 by the number of years between the placed in service
483	483	20 date and the date the owner first receives this
484	484	21 reduced valuation.
485	485	22 (F) The owner may apply for the reduced valuation
486	486	23 within 2 years after the newly constructed residential
487	487	24 real property or improvements to existing residential
488	488	25 real property are put in service. However, the initial
489	489	26 10-year eligibility period or 30-year eligibility
490	490
491	491
492	492
493	493
494	494
495	495	SB1911 - 13 - LRB104 09605 HLH 19670 b
496	496
497	497
498	498	SB1911- 14 -LRB104 09605 HLH 19670 b SB1911 - 14 - LRB104 09605 HLH 19670 b
499	499	SB1911 - 14 - LRB104 09605 HLH 19670 b
500	500	1 period, depending on the applicable program, shall be
501	501	2 reduced for the number of years between the placed in
502	502	3 service date and the date the owner first receives
503	503	4 this reduced valuation.
504	504	5 (G) Owners of a multifamily building receiving a
505	505	6 reduced valuation through the Cook County Class 9
506	506	7 program during the year in which this amendatory Act
507	507	8 of the 102nd General Assembly takes effect shall be
508	508	9 deemed automatically eligible for the reduced
509	509	10 valuation defined in paragraph (1) of subsection (c)
510	510	11 of this Section in terms of meeting the criteria for
511	511	12 new construction or substantial rehabilitation for a
512	512	13 specific multifamily building regardless of when the
513	513	14 newly constructed residential real property or
514	514	15 improvements to existing residential real property
515	515	16 were put in service. If a Cook County Class 9 owner had
516	516	17 Class 9 status revoked on or after January 1, 2017 but
517	517	18 can provide documents sufficient to prove that the
518	518	19 revocation was in error or any deficiencies leading to
519	519	20 the revocation have been cured, the chief county
520	520	21 assessment officer may deem the owner to be eligible.
521	521	22 However, owners may not receive both the reduced
522	522	23 valuation under this Section and the reduced valuation
523	523	24 under the Cook County Class 9 program in any single
524	524	25 assessment year. In addition, the number of years
525	525	26 during which an owner has participated in the Class 9
526	526
527	527
528	528
529	529
530	530
531	531	SB1911 - 14 - LRB104 09605 HLH 19670 b
532	532
533	533
534	534	SB1911- 15 -LRB104 09605 HLH 19670 b SB1911 - 15 - LRB104 09605 HLH 19670 b
535	535	SB1911 - 15 - LRB104 09605 HLH 19670 b
536	536	1 program shall count against the 3 10-year periods of
537	537	2 eligibility for the reduced valuation as defined in
538	538	3 subparagraph (1) of subsection (c) of this Section.
539	539	4 (H) At the completion of the assessment reduction
540	540	5 period described in this Section: the entire parcel
541	541	6 will be assessed as otherwise provided by law.
542	542	7 (7) If the chief county assessment officer has not
543	543	8 created application forms, the chief county assessment
544	544	9 officer shall make publicly available and accept
545	545	10 applications forms that shall be available to local
546	546	11 governments from the Illinois Department of Revenue. If a
547	547	12 county Internet website exists, the application materials,
548	548	13 as well as any other program requirements used by the
549	549	14 county (such as application deadlines, fees, and other
550	550	15 procedures required by the application) must be published
551	551	16 on that website, otherwise it must be available to the
552	552	17 public upon request at the office of the chief county
553	553	18 assessment officer.
554	554	19 (g) As used in this Section:
555	555	20 "Affordable units" means units that have rents that do not
556	556	21 exceed the maximum rents as defined in this Section.
557	557	22 "Assessed value for the residential real property in the
558	558	23 base year" means the assessed value used to calculate the tax
559	559	24 bill, as certified by the board of review, for the tax year
560	560	25 immediately prior to the tax year in which the building permit
561	561	26 is issued. For property assessed as other than residential
562	562
563	563
564	564
565	565
566	566
567	567	SB1911 - 15 - LRB104 09605 HLH 19670 b
568	568
569	569
570	570	SB1911- 16 -LRB104 09605 HLH 19670 b SB1911 - 16 - LRB104 09605 HLH 19670 b
571	571	SB1911 - 16 - LRB104 09605 HLH 19670 b
572	572	1 property, the "assessed value for the residential real
573	573	2 property in the base year" means the assessed value that would
574	574	3 have been obtained had the property been classified as
575	575	4 residential as derived from the board of review's certified
576	576	5 market value.
577	577	6 "Household income" includes the annual income for all the
578	578	7 people who occupy a housing unit that is anticipated to be
579	579	8 received from a source outside of the family during the
580	580	9 12-month period following admission or the annual
581	581	10 recertification, including related family members and all the
582	582	11 unrelated people who share the housing unit. Household income
583	583	12 includes the total of the following income sources: wages,
584	584	13 salaries and tips before any payroll deductions; net business
585	585	14 income; interest and dividends; payments in lieu of earnings,
586	586	15 such as unemployment and disability compensation, worker's
587	587	16 compensation and severance pay; Social Security income,
588	588	17 including lump sum payments; payments from insurance policies,
589	589	18 annuities, pensions, disability benefits and other types of
590	590	19 periodic payments, alimony, child support, and other regular
591	591	20 monetary contributions; and public assistance, except for
592	592	21 assistance from the Supplemental Nutrition Assistance Program
593	593	22 (SNAP). "Household income" does not include: earnings of
594	594	23 children under age 18; temporary income such as cash gifts;
595	595	24 reimbursement for medical expenses; lump sums from
596	596	25 inheritance, insurance payments, settlements for personal or
597	597	26 property losses; student financial assistance paid directly to
598	598
599	599
600	600
601	601
602	602
603	603	SB1911 - 16 - LRB104 09605 HLH 19670 b
604	604
605	605
606	606	SB1911- 17 -LRB104 09605 HLH 19670 b SB1911 - 17 - LRB104 09605 HLH 19670 b
607	607	SB1911 - 17 - LRB104 09605 HLH 19670 b
608	608	1 the student or to an educational institution; foster child
609	609	2 care payments; receipts from government-funded training
610	610	3 programs; assistance from the Supplemental Nutrition
611	611	4 Assistance Program (SNAP).
612	612	5 "Low affordability community" means (1) a municipality or
613	613	6 jurisdiction with less than 1,000,000 inhabitants in which 40%
614	614	7 or less of its total year-round housing units are affordable,
615	615	8 as determined by the Illinois Housing Development Authority
616	616	9 during the exemption determination process under the
617	617	10 Affordable Housing Planning and Appeal Act; (2) "D" zoning
618	618	11 districts as now or hereafter designated in the Chicago Zoning
619	619	12 Ordinance; or (3) a jurisdiction located in a municipality
620	620	13 with 1,000,000 or more inhabitants that has been designated as
621	621	14 a low affordability community by passage of a local ordinance
622	622	15 by that municipality, specifying the census tract or property
623	623	16 by permanent index number or numbers.
624	624	17 "Maximum income limits" means the maximum regular income
625	625	18 limits for 60% of area median income for the geographic area in
626	626	19 which the multifamily building is located for multifamily
627	627	20 programs as determined by the United States Department of
628	628	21 Housing and Urban Development and published annually by the
629	629	22 Illinois Housing Development Authority. A property may be
630	630	23 deemed to have satisfied the maximum income limits with a
631	631	24 weighted average if municipal, state, or federal laws,
632	632	25 ordinances, rules, or regulations requires the use of a
633	633	26 weighted average of no more than 60% of area median income for
634	634
635	635
636	636
637	637
638	638
639	639	SB1911 - 17 - LRB104 09605 HLH 19670 b
640	640
641	641
642	642	SB1911- 18 -LRB104 09605 HLH 19670 b SB1911 - 18 - LRB104 09605 HLH 19670 b
643	643	SB1911 - 18 - LRB104 09605 HLH 19670 b
644	644	1 that property.
645	645	2 "Maximum rent" means the maximum regular rent for 60% of
646	646	3 the area median income for the geographic area in which the
647	647	4 multifamily building is located for multifamily programs as
648	648	5 determined by the United States Department of Housing and
649	649	6 Urban Development and published annually by the Illinois
650	650	7 Housing Development Authority. To be eligible for the reduced
651	651	8 valuation defined in this Section, maximum rents are to be
652	652	9 consistent with the Illinois Housing Development Authority's
653	653	10 rules; or if the owner is leasing an affordable unit to a
654	654	11 household with an income at or below the maximum income limit
655	655	12 who is participating in qualifying income-based rental subsidy
656	656	13 program, "maximum rent" means the maximum rents allowable
657	657	14 under the guidelines of the qualifying income-based rental
658	658	15 subsidy program. A property may be deemed to have satisfied
659	659	16 the maximum rent with a weighted average if municipal, state,
660	660	17 or federal laws, ordinances, rules, or regulations requires
661	661	18 the use of a weighted average of no more than 60% of area
662	662	19 median income for that property.
663	663	20 "Qualifying income-based rental subsidy program" means a
664	664	21 Housing Choice Voucher issued by a housing authority under
665	665	22 Section 8 of the United States Housing Act of 1937, a tenant
666	666	23 voucher converted to a project-based voucher by a housing
667	667	24 authority or any other program administered or funded by a
668	668	25 housing authority, the Illinois Housing Development Authority,
669	669	26 another State agency, a federal agency, or a unit of local
670	670
671	671
672	672
673	673
674	674
675	675	SB1911 - 18 - LRB104 09605 HLH 19670 b
676	676
677	677
678	678	SB1911- 19 -LRB104 09605 HLH 19670 b SB1911 - 19 - LRB104 09605 HLH 19670 b
679	679	SB1911 - 19 - LRB104 09605 HLH 19670 b
680	680	1 government where participation is limited to households with
681	681	2 incomes at or below the maximum income limits as defined in
682	682	3 this Section and the tenants' portion of the rent payment is
683	683	4 based on a percentage of their income or a flat amount that
684	684	5 does not exceed the maximum rent as defined in this Section.
685	685	6 "Qualifying rehabilitation" means, at a minimum,
686	686	7 compliance with local building codes and the replacement or
687	687	8 renovation of at least 2 primary building systems to be
688	688	9 approved for the reduced valuation under paragraph (1) of
689	689	10 subsection (d) of this Section and at least 5 primary building
690	690	11 systems to be approved for the reduced valuation under
691	691	12 subsection (e) of this Section. Although the cost of each
692	692	13 primary building system may vary, to be approved for the
693	693	14 reduced valuation under paragraph (1) of subsection (d) of
694	694	15 this Section, the combined expenditure for making the building
695	695	16 compliant with local codes and replacing primary building
696	696	17 systems must be at least $8 per square foot for work completed
697	697	18 between January 1 of the year in which this amendatory Act of
698	698	19 the 102nd General Assembly takes effect and December 31 of the
699	699	20 year in which this amendatory Act of the 102nd General
700	700	21 Assembly takes effect and, in subsequent years, $8 adjusted by
701	701	22 the Consumer Price Index for All Urban Consumers, as published
702	702	23 annually by the U.S. Department of Labor. To be approved for
703	703	24 the reduced valuation under paragraph (2) of subsection (d) of
704	704	25 this Section, the combined expenditure for making the building
705	705	26 compliant with local codes and replacing primary building
706	706
707	707
708	708
709	709
710	710
711	711	SB1911 - 19 - LRB104 09605 HLH 19670 b
712	712
713	713
714	714	SB1911- 20 -LRB104 09605 HLH 19670 b SB1911 - 20 - LRB104 09605 HLH 19670 b
715	715	SB1911 - 20 - LRB104 09605 HLH 19670 b
716	716	1 systems must be at least $12.50 per square foot for work
717	717	2 completed between January 1 of the year in which this
718	718	3 amendatory Act of the 102nd General Assembly takes effect and
719	719	4 December 31 of the year in which this amendatory Act of the
720	720	5 102nd General Assembly takes effect, and in subsequent years,
721	721	6 $12.50 adjusted by the Consumer Price Index for All Urban
722	722	7 Consumers, as published annually by the U.S. Department of
723	723	8 Labor. To be approved for the reduced valuation under
724	724	9 subsection (e) of this Section, the combined expenditure for
725	725	10 making the building compliant with local codes and replacing
726	726	11 primary building systems must be at least $60 per square foot
727	727	12 for work completed between January 1 of the year that this
728	728	13 amendatory Act of the 102nd General Assembly becomes effective
729	729	14 and December 31 of the year that this amendatory Act of the
730	730	15 102nd General Assembly becomes effective and, in subsequent
731	731	16 years, $60 adjusted by the Consumer Price Index for All Urban
732	732	17 Consumers, as published annually by the U.S. Department of
733	733	18 Labor. On an annual basis, the Illinois Housing Development
734	734	19 Authority shall calculate and make available on its website
735	735	20 the minimum per square foot expenditure requirements to be
736	736	21 applicable statewide to be eligible for the reduced valuation
737	737	22 available under paragraphs (1) and (2) of subsection (d) of
738	738	23 this Section and subsection (e) of this Section. This shall
739	739	24 include the historical annual expenditure requirements
740	740	25 starting with calendar year 2021. "Primary building systems",
741	741	26 together with their related rehabilitations, specifically
742	742
743	743
744	744
745	745
746	746
747	747	SB1911 - 20 - LRB104 09605 HLH 19670 b
748	748
749	749
750	750	SB1911- 21 -LRB104 09605 HLH 19670 b SB1911 - 21 - LRB104 09605 HLH 19670 b
751	751	SB1911 - 21 - LRB104 09605 HLH 19670 b
752	752	1 approved for this program are:
753	753	2 (1) Electrical. All electrical work must comply with
754	754	3 applicable codes; it may consist of a combination of any
755	755	4 of the following alternatives:
756	756	5 (A) installing individual equipment and appliance
757	757	6 branch circuits as required by code (the minimum being
758	758	7 a kitchen appliance branch circuit);
759	759	8 (B) installing a new emergency service, including
760	760	9 emergency lighting with all associated conduits and
761	761	10 wiring;
762	762	11 (C) rewiring all existing feeder conduits ("home
763	763	12 runs") from the main switchgear to apartment area
764	764	13 distribution panels;
765	765	14 (D) installing new in-wall conduits for
766	766	15 receptacles, switches, appliances, equipment, and
767	767	16 fixtures;
768	768	17 (E) replacing power wiring for receptacles,
769	769	18 switches, appliances, equipment, and fixtures;
770	770	19 (F) installing new light fixtures throughout the
771	771	20 building including closets and central areas;
772	772	21 (G) replacing, adding, or doing work as necessary
773	773	22 to bring all receptacles, switches, and other
774	774	23 electrical devices into code compliance;
775	775	24 (H) installing a new main service, including
776	776	25 conduit, cables into the building, and main disconnect
777	777	26 switch; and
778	778
779	779
780	780
781	781
782	782
783	783	SB1911 - 21 - LRB104 09605 HLH 19670 b
784	784
785	785
786	786	SB1911- 22 -LRB104 09605 HLH 19670 b SB1911 - 22 - LRB104 09605 HLH 19670 b
787	787	SB1911 - 22 - LRB104 09605 HLH 19670 b
788	788	1 (I) installing new distribution panels, including
789	789	2 all panel wiring, terminals, circuit breakers, and all
790	790	3 other panel devices.
791	791	4 (2) Heating. All heating work must comply with
792	792	5 applicable codes; it may consist of a combination of any
793	793	6 of the following alternatives:
794	794	7 (A) installing a new system to replace one of the
795	795	8 following heat distribution systems:
796	796	9 (i) piping and heat radiating units, including
797	797	10 new main line venting and radiator venting; or
798	798	11 (ii) duct work, diffusers, and cold air
799	799	12 returns; or
800	800	13 (iii) any other type of existing heat
801	801	14 distribution and radiation/diffusion components;
802	802	15 or
803	803	16 (B) installing a new system to replace one of the
804	804	17 following heat generating units:
805	805	18 (i) hot water/steam boiler;
806	806	19 (ii) gas furnace; or
807	807	20 (iii) any other type of existing heat
808	808	21 generating unit.
809	809	22 (3) Plumbing. All plumbing work must comply with
810	810	23 applicable codes. Replace all or a part of the in-wall
811	811	24 supply and waste plumbing; however, main supply risers,
812	812	25 waste stacks and vents, and code-conforming waste lines
813	813	26 need not be replaced.
814	814
815	815
816	816
817	817
818	818
819	819	SB1911 - 22 - LRB104 09605 HLH 19670 b
820	820
821	821
822	822	SB1911- 23 -LRB104 09605 HLH 19670 b SB1911 - 23 - LRB104 09605 HLH 19670 b
823	823	SB1911 - 23 - LRB104 09605 HLH 19670 b
824	824	1 (4) Roofing. All roofing work must comply with
825	825	2 applicable codes; it may consist of either of the
826	826	3 following alternatives, separately or in combination:
827	827	4 (A) replacing all rotted roof decks and
828	828	5 insulation; or
829	829	6 (B) replacing or repairing leaking roof membranes
830	830	7 (10% is the suggested minimum replacement of
831	831	8 membrane); restoration of the entire roof is an
832	832	9 acceptable substitute for membrane replacement.
833	833	10 (5) Exterior doors and windows. Replace the exterior
834	834	11 doors and windows. Renovation of ornate entry doors is an
835	835	12 acceptable substitute for replacement.
836	836	13 (6) Floors, walls, and ceilings. Finishes must be
837	837	14 replaced or covered over with new material. Acceptable
838	838	15 replacement or covering materials are as follows:
839	839	16 (A) floors must have new carpeting, vinyl tile,
840	840	17 ceramic, refurbished wood finish, or a similar
841	841	18 substitute;
842	842	19 (B) walls must have new drywall, including joint
843	843	20 taping and painting; or
844	844	21 (C) new ceilings must be either drywall, suspended
845	845	22 type, or a similar material.
846	846	23 (7) Exterior walls.
847	847	24 (A) replace loose or crumbling mortar and masonry
848	848	25 with new material;
849	849	26 (B) replace or paint wall siding and trim as
850	850
851	851
852	852
853	853
854	854
855	855	SB1911 - 23 - LRB104 09605 HLH 19670 b
856	856
857	857
858	858	SB1911- 24 -LRB104 09605 HLH 19670 b SB1911 - 24 - LRB104 09605 HLH 19670 b
859	859	SB1911 - 24 - LRB104 09605 HLH 19670 b
860	860	1 needed;
861	861	2 (C) bring porches and balconies to a sound
862	862	3 condition; or
863	863	4 (D) any combination of (A), (B), and (C).
864	864	5 (8) Elevators. Where applicable, at least 4 of the
865	865	6 following 7 alternatives must be accomplished:
866	866	7 (A) replace or rebuild the machine room controls
867	867	8 and refurbish the elevator machine (or equivalent
868	868	9 mechanisms in the case of hydraulic elevators);
869	869	10 (B) replace hoistway electro-mechanical items
870	870	11 including: ropes, switches, limits, buffers, levelers,
871	871	12 and deflector sheaves (or equivalent mechanisms in the
872	872	13 case of hydraulic elevators);
873	873	14 (C) replace hoistway wiring;
874	874	15 (D) replace door operators and linkage;
875	875	16 (E) replace door panels at each opening;
876	876	17 (F) replace hall stations, car stations, and
877	877	18 signal fixtures; or
878	878	19 (G) rebuild the car shell and refinish the
879	879	20 interior.
880	880	21 (9) Health and safety.
881	881	22 (A) Install or replace fire suppression systems;
882	882	23 (B) install or replace security systems; or
883	883	24 (C) environmental remediation of lead-based paint,
884	884	25 asbestos, leaking underground storage tanks, or radon.
885	885	26 (10) Energy conservation improvements undertaken to
886	886
887	887
888	888
889	889
890	890
891	891	SB1911 - 24 - LRB104 09605 HLH 19670 b
892	892
893	893
894	894	SB1911- 25 -LRB104 09605 HLH 19670 b SB1911 - 25 - LRB104 09605 HLH 19670 b
895	895	SB1911 - 25 - LRB104 09605 HLH 19670 b
896	896	1 limit the amount of solar energy absorbed by a building's
897	897	2 roof or to reduce energy use for the property, including,
898	898	3 but not limited to, any of the following activities:
899	899	4 (A) installing or replacing reflective roof
900	900	5 coatings (flat roofs);
901	901	6 (B) installing or replacing R-49 roof insulation;
902	902	7 (C) installing or replacing R-19 perimeter wall
903	903	8 insulation;
904	904	9 (D) installing or replacing insulated entry doors;
905	905	10 (E) installing or replacing Low E, insulated
906	906	11 windows;
907	907	12 (F) installing or replacing WaterSense labeled
908	908	13 plumbing fixtures;
909	909	14 (G) installing or replacing 90% or better sealed
910	910	15 combustion heating systems;
911	911	16 (H) installing Energy Star hot water heaters;
912	912	17 (I) installing or replacing mechanical ventilation
913	913	18 to exterior for kitchens and baths;
914	914	19 (J) installing or replacing Energy Star
915	915	20 appliances;
916	916	21 (K) installing or replacing Energy Star certified
917	917	22 lighting in common areas; or
918	918	23 (L) installing or replacing grading and
919	919	24 landscaping to promote on-site water retention if the
920	920	25 retained water is used to replace water that is
921	921	26 provided from a municipal source.
922	922
923	923
924	924
925	925
926	926
927	927	SB1911 - 25 - LRB104 09605 HLH 19670 b
928	928
929	929
930	930	SB1911- 26 -LRB104 09605 HLH 19670 b SB1911 - 26 - LRB104 09605 HLH 19670 b
931	931	SB1911 - 26 - LRB104 09605 HLH 19670 b
932	932
933	933
934	934
935	935
936	936
937	937	SB1911 - 26 - LRB104 09605 HLH 19670 b