IL HB2853

Amends the Property Tax Code to allow school districts, municipalities, counties, townships, fire protection districts, and special districts in DuPage County to assess other taxing districts for services provided to residents of residential substance abuse treatment facilities.

Assessment is permitted only if residents previously lived within the assessing district's jurisdiction and were receiving services from that district before moving to the treatment facility.

Assessment is prohibited if the treatment facility is exempt from property taxes, or if the assessing district has already received compensation from the facility, taxing district, or residents for services provided.

For school districts specifically, the district cannot have received or be eligible to receive General State Aid Formula compensation for students enrolled from the treatment facility.

Special assessment amounts must be reasonable, cover only actual service costs, and be borne by the taxing district rather than the facility or its residents; assessments cannot include utilities or services already paid by the nonprofit facility operator.