Housing

Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the senior freeze shall be $73,700 for all qualified property (currently, $65,000). Provides that the maximum income limitation shall be adjusted each year according to the change in the Consumer Price Index for All Urban Consumers. Effective immediately.

Proposes to amend the Bill of Rights Article of the Illinois Constitution concerning eminent domain. Provides that private property shall not be taken or damaged without just cause for public use or without just compensation as provided by law. Provides that such compensation shall be determined by a jury as provided by law. Provides that "public use" does not include public benefits of economic development, including an increase in tax base, tax revenues, employment, blight, or general economic health. Provides that private property may not be taken for the use of or ownership by any private individual or private entity, unless that property is necessary for conducting a common carrier or utility business benefiting local residents. Provides that only government entities have the power to exercise eminent domain, and this power cannot be delegated to any private entity. Provides that, after 7 years, if private property is not used for the purpose for which it was acquired, the original owner or the owner's successors and assigns have the right of first refusal to buy the property back at the original price or current fair market value, whichever is less. Effective upon being declared adopted.

Amends the Mortgage Foreclosure Law of the Code of Civil Procedure. Requires receivers of mortgaged real estate to use reasonable efforts to make repairs and improvements as necessary to comply with building, housing, or other similar codes that necessary for the safety, accessibility, and habitability of residential real estate. Creates the Residential Real Estate Ombudsperson Program of which the purpose is to ensure that tenants of residential real estate in receivership continue to have safe, habitable, and accessible homes throughout the receivership process and to facilitate communication between tenants, the receiver, and the court. Requires that in courts in counties of 50,000 or more residents must establish such a program, and in courts in counties of less than 50,000 residents may establish such a program. Provides for the powers of the Ombudsperson to include, but not be limited to, (i) taking, investigating, and making recommendations and reports of complaints of inadequate performance receivership duties relating to matters that may adversely affect the health, safety, welfare, or rights of tenants; (ii) entering the property under receivership at a reasonable time and with reasonable notice to the receiver or receiver's manager; (iii) communicating privately with tenants who consent to that communication; (iv) encouraging the facilitation of communication between receivers, tenants, and the court; (v) making recommendations to receivers regarding building conditions and court practices; (vi) submitting reports to the court regarding the status of the residential real estate, the receivership relationship, the use of the Ombudsperson services; and (vii) making recommendations to the court to improve the receivership relationship. Requires the Ombudsperson within 60 days of appointment to send a notice of contact information of the Ombudsperson to all known dwelling occupants of residential real estate through by posting a written notice on unit doors and in common areas. Effective January 1, 2026.

Amends the Property Tax Code. Provides that, for taxable years 2026 through 2031, the total property tax liability for any parcel of residential property in Bloom, Rich, Bremen, Thornton, or Calumet township for any of those taxable years shall be limited to the lesser of (i) the actual property tax liability for the property or (ii) $5,000.

Amends the Property Tax Code. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2025. Effective immediately.

Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately.

Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that, if the veteran has a permanent and total disability rating from the United States Department of Veterans Affairs, then the property is exempt from taxation under the Code. Effective immediately.

Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption.

Amends the Illinois Income Tax Act. Creates an income tax credit for developers that invest in a qualified project redeveloping a brownfield or grayfield. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Creates an exemption for tangible personal property that is purchased by a developer who has been awarded a certificate of exemption by the Department of Commerce and Economic Opportunity and that is used to rehabilitate brownfield or grayfield property. Effective immediately.

Amends the Eviction Article of the Code of Civil Procedure. Requires dismissal of a complaint in its entirety against all defendants if the complaint names a defendant who is a minor at the time of filing or was a minor at the time that the lease agreement at issue was entered. Provides that such an action shall be immediately sealed. Provides that, in addition to any other remedies available to the minor, a minor named as a defendant in violation of the Act is entitled to reasonable attorney's fees, actual damages, and liquidated damages in the amount of $1,000. Provides that nothing in the Act prohibits a party from refiling an action against any defendants who otherwise may be properly named. Provides that, upon dismissing the case, the court may not waive any fees associated with refiling the action against defendants otherwise properly named.