Illinois has no statute equivalent to the California Mills Act. Instead, Illinois Property Tax Code 35 ILCS 200/15-40 and Cook County Class L assessment incentive provide property tax reductions for landmarked rehabilitation projects, freezing valuations rather than reducing rates.
California Mills Act contracts cap property taxes by formula for 10-year renewable terms. Illinois uses two parallel mechanisms. Statewide, 35 ILCS 200/15-40 Property Tax Assessment Freeze applies to owner-occupied historic residences listed on National Register or in certified districts, freezing assessed value for eight years then phasing back over four years. Cook County Class L extends a similar 12-year freeze on commercial or income-producing landmarks where rehab exceeds 50 percent of base value. Both require Illinois Historic Preservation Division certification of work meeting Secretary of Interior Standards. No formula-based ongoing valuation cap exists.
Falsifying rehab cost reports or failing to maintain qualifying status triggers retroactive recapture of the tax benefit. Owners owe back taxes plus interest. Class L recipients must complete approved scope before benefit activates.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Des Plaines, IL
Des Plaines City Code 6-2-7(E) applies its dBA limits to vehicles and equipment on the public right of way (excessive at 65 dBA daytime / 50 dBA quiet hours ...
Des Plaines, IL
Des Plaines City Code 6-2-7(D) makes it unlawful to make or continue any sound determined to be excessive. Outside quiet hours, 6-2-7(E)(5) sets the threshol...
Des Plaines, IL
Des Plaines City Code 6-2-7(F) makes it unlawful to operate any sound-production or amplification device whose sound crosses a property line and raises total...
Des Plaines, IL
Des Plaines City Code Section 7-3-8 prohibits parking on designated streets during declared snow removal operations so that plows can clear the roadway; viol...
Des Plaines, IL
Des Plaines requires fences and the full lot to be properly maintained, including portions of a lot where a fence is not on the property line, and limits fen...
Des Plaines, IL
Des Plaines prohibits barbed-wire and electrically charged fences in residential areas; they are allowed only in nonresidential districts where the Zoning Ad...
Side-by-side rule comparisons with other cities in Cook County.
See how Des Plaines's mills act contracts rules stack up against other locations.
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