Illinois § 18-184.21
Full text of Illinois Illinois Compiled Statutes § 18-184.21, with citation guidance and answers to common questions.
§ 18-184.21.
Special service area; tax increment allocation redevelopment project area abatement. (a) In counties with 3,000,000 or more inhabitants, a non-home rule municipality may, by ordinance, order the county clerk to retroactively abate any portion of its tax year 2023 property taxes on property that is within the municipality and that is also located within a special service area and a redevelopment project area created pursuant to the Tax Increment Allocation Redevelopment Act if the following requirements are met: (1) the special service area consists of a single tax parcel; (2) the non-home rule municipality has, at any time, adopted an abatement ordinance covering the property for the 2023 tax levy; and (3) the county clerk extended taxes against the property for tax year 2023 that are collectable in 2024. (b) The county clerk shall reextend the 2023 rate against the property pursuant to the abatement ordinance described in this Section and shall issue the reextended rate to the county treasurer. (c) Notwithstanding the provisions of Section 21-25, the county treasurer shall reissue a revised tax bill for the property pursuant to subsection (b), and penalties and interest shall be waived for a period of 30 days from the time the county treasurer reissues the revised tax bill. (d) This Section is repealed on January 1, 2026. (Source: P.A. 103-1070, eff. 3-21-25.)
Frequently Asked Questions About Illinois § 18-184.21
What does Illinois Compiled Statutes § 18-184.21 cover?
Section 18-184.21 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 18-184.21?
A common citation format is "Illinois Compiled Statutes § 18-184.21" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 18-184.21 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.