Illinois Code § 20

§ 20.

Assessments and district charges. (a) Each district plan shall provide for an assessment levied upon property owners owning property within the business improvement district upon which district charges are based, except an assessment may not be levied against a public entity even if the public entity owns property within the business improvement district. Unless the district plan provides for elective participation and the property owner elects to have a district charge assessed and levied upon the property owner, assessments may not be levied upon property owners owning property within the business improvement district that is classified for purposes of taxation under established ordinance by the local county board as residential or exempt from taxation, except that for properties located in Cook County, this only applies to properties granted Class 0 and Class 2 classification under the classification system for assessment in effect when the assessment is levied. District charges shall be levied at a rate or amount sufficient to produce revenues required to provide the activities and improvements specified in the district plan, except a district charge may not be levied against a single property owner that exceeds 20% of the total district charges assessed in the business improvement district. The revenue from the levy of district charges within a business improvement district may not be used to provide services outside the business improvement district or for any purpose other than the purposes set forth in the ordinance adopting the district plan. The business improvement district is not required to use revenue from the levy of district charges within a business improvement district to provide services to any property wherein a district charge is not levied against the property owner. (b) District charges shall be levied on the basis of the estimated benefit to the real property located within the business improvement district. In determining the assessment, the board of directors of a business improvement district may reasonably classify real property for purposes of determining benefit if so provided in the district plan. The classification may be based on various factors, including, as applicable, square footage, geography, or any other factor reasonably relating to the benefit received. Certain classes may be specified in the district plan as exempted from being charged if they would not receive a special benefit from the activities and improvements. District charges need not be imposed on different classes on the same basis or the same rate. (c) District charges levied upon property owners owning property within the business improvement district may be billed and collected as follows: (1) the county collector of the county in which a business improvement district is located may bill and collect district charges with the regular property tax bills of the county if requested by a municipality within its jurisdiction that has established a business improvement district; however, no municipality is required to make this request of its county collector. If the county collector agrees to bill and collect district charges with the regular property tax bills of the county, then the applicable district plan shall be filed with the county collector and the annual amount due as set forth by the board of directors of a business improvement district shall become due in installments at the times property taxes shall become due in accordance with each regular property tax bill payable during the year in which the district charge comes due. The county collector shall promptly remit the district charges collected to the municipality; or (2) if the county collector does not agree to bill and collect district charges with the regular property tax bills of the county or the municipality that has established the business improvement district declines to request the county collector to do so, then the municipality shall bill and collect the district charges, either directly or through a third party, and the annual amount due as set forth by the board of directors of the business improvement district in accordance with the district plan shall become due in installments on or about the times property taxes would otherwise become due in accordance with each regular property tax bill payable during the year in which the district charge comes due. The governmental unit shall not bill the business improvement district for the cost of billing and collecting the district charges, but may pass on the actual costs incurred if using a third party to bill and collect the district charges. (d) District charges shall be payable at the times and in the manner set forth in the applicable bill. Delinquent payments for district charges levied pursuant to this Act may be charged interest and penalties as may be set forth in the district plan. (e) District charges shall promptly, and in no case later than 90 days after collection, be remitted by the municipality to the board of directors of a business improvement district. (Source: P.A. 103-646, eff. 7-1-24.)