IL SB3572

Beginning with the 2019 levy year, improvements to residential real property designed to provide living quarters for a person with a disability or special needs shall not increase the assessed valuation of the property while the person uses it as their primary residence.

The exemption applies regardless of whether the person with a disability or special needs owns the property or is liable for property taxes on it.

Property owners must apply for this valuation procedure during the application period established for their county, with the assessor or chief county assessment officer determining eligibility through application, visual inspection, questionnaire, or other reasonable methods.

"Person with a disability or special needs" is defined as an adult with a mental disability as defined in Section 2-3 of the Developmental Disability and Mental Disability Services Act.

The State is not required to reimburse counties for implementing this mandate under the State Mandates Act.