Illinois Property Tax Code — Class L Landmark Rehabilitation Incentive (IL)
Tracked preemption from the Illinois overlay bundle.
Overview
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Effective
1995-01-01
Sunset
—
Authority
state
Scope
state:IL
Other Illinois preemptions
Illinois Connected Communities Act (HB 4083 / SB 2352) — PendingIllinois STR Statewide Registry (HB 3713) — PendingIllinois Commercial Wind Facility Zoning Preemption (PA 102-1123)Illinois Commercial Solar Facility Zoning Preemption (PA 102-1123)Illinois Hotel Operators' Occupation Tax — Short-Term Rental ReachIllinois Affordable Housing Planning and Appeal ActIllinois Manufactured Housing Anti-ExclusionIllinois Accessibility Code
Trigger predicate
When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.
AND
city.is_chicago==Trueparcel.is_designated_landmark==True
Preempted fields
1 field on the base district schema is rewritten when the trigger fires.
| Field | Op | Value | Note |
|---|---|---|---|
base_districts[*].class_l_assessment_eligibility | override | cook_county_assessor_classification_required | Class L incentive relies on Cook County Assessor's classification; zoning status does not override. |
Citation
Authority source
35 ILCS 200/10-40 & 10-45
§ 35 ILCS 200/10-40, 10-45
Research notes
Cook County / Chicago-specific tax incentive for landmark rehabilitation. Assessor's classification is the gating mechanism, not zoning.