320 ILCS 25/3.11

Illinois · Illinois Compiled Statutes 320 ILCS 25 — Senior Citizens and Persons with Disabilities Property Tax Relief Act. · Status: effective

Taxation

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Citation: 320 ILCS 25/3.11, Illinois, version 1 as recorded 2026-08-14, yourstate.us, https://yourstate.us/provision/1290873
Permanent ID: ys:prov:1290873@1
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"Rent constituting property taxes accrued" means 25% of the amount of gross rent paid in a taxable year for a residence which was subject to ad valorem property taxes in that year under the Property Tax Code. (Source: P.A. 87-860; 88-670, eff. 12-2-94.)