320 ILCS 25/3.04
Gross rent
Illinois · Illinois Compiled Statutes 320 ILCS 25 — Senior Citizens and Persons with Disabilities Property Tax Relief Act. · Status: effective
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- 320 ILCS 25/3.04, Gross rent, Illinois, version 1 as recorded 2026-08-14, yourstate.us, https://yourstate.us/provision/1290865
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Full text
Gross rent. "Gross rent" means the total amount paid solely for the right to occupy a residence. If the residence is a nursing or sheltered care home, "gross rent" means the amount paid in a taxable year that is attributable to the cost of housing, but not of meals or care, for the claimant in that home, determined in accordance with regulations of the Department on Aging. (Source: P.A. 96-804, eff. 1-1-10.)