Illinois Statutes
§ 10-23 — Improvements to residential property; accessibility
Illinois § 10-23
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 200/Property Tax Code.
Art.Title 3 - Valuation and Assessment
This text of Illinois § 10-23 (Improvements to residential property; accessibility) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
35 Ill. Comp. Stat. 10-23 (2026).
Text
(a)Accessibility improvements made to residential property shall not increase the assessed valuation of the property for a period of 7 years after the improvements are completed.
(b)For the purposes of this Section, "accessibility improvement" means a home modification listed under the Home Services Program administered by the Department of Human Services (Part 686 of Title 89 of the Illinois Administrative Code), including, but not limited to the installation of ramps and grab-bars, widening door-ways, and other changes to enhance the independence of a disabled or elderly individual.
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Legislative History
(Source: P.A. 99-375, eff. 8-17-15.)
Nearby Sections
15
§ 10
Definitions§ 10-1
Short title§ 10-10
Definitions§ 10-100
Liability for prior year's taxes§ 10-105
Interstate bridges§ 10-110
Farmland§ 10-140
Other improvements§ 10-145
Farm dwellings§ 10-147
Former farm; open space§ 10-15
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Bluebook (online)
Illinois § 10-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/10-23.