IL HB1874

Amends the Property Tax Code to provide a property tax reduction for community-integrated living arrangements (CILAs) beginning in taxable year 2026

Reduces equalized assessed value by $2,000 multiplied by the number of occupants using the CILA as their primary residence (calculated using the month with the highest occupancy)

Not-for-profit operated CILAs automatically qualify; for-profit properties must meet additional conditions including ownership by a resident, family member, or LLC with such a member

For-profit CILAs must also house at least one non-family member resident, be licensed under the Community-Integrated Living Arrangements Licensure and Certification Act, and the owner cannot own any other CILA

"Family member" broadly defined to include spouse, civil union partner, children, grandchildren, siblings, aunts, uncles, nieces, nephews, first cousins, parents, stepparents, and grandparents