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.
Skokie, IL
Aircraft overflight noise in Skokie is regulated by the FAA, not the Village. Skokie lies within the O'Hare International Airport noise corridor, and residen...
Skokie, IL
Skokie restricts lawn equipment use — including gas and electric leaf blowers — to 8:00 AM to 8:00 PM Monday through Saturday and 9:00 AM to 6:00 PM on Sunda...
Skokie, IL
Skokie enforces a village-wide overnight parking ban from 2:00 AM to 6:00 AM on all public streets. Residents and guests must obtain an overnight parking per...
Skokie, IL
Skokie Village Code Chapter 98 prohibits parking recreational vehicles, boats, trailers, and campers on residential streets or in front yards. RVs and boats ...
Skokie, IL
Skokie prohibits parking of commercial vehicles over 8,000 pounds gross weight on residential streets and driveways overnight. Box trucks, semi-tractors, and...
Skokie, IL
Skokie limits residential fences to 4 feet in front yards and 6 feet in side and rear yards. Corner lots have additional sight-line restrictions at intersect...
Side-by-side rule comparisons with other cities in Cook County.
See how Skokie's mills act contracts rules stack up against other locations.
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