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Planning & Zoning
ENTERPRISE ZONE INCENTIVES IN WILLIAMSON COUNTY, ILLINOIS
Abatement of Real Estate Taxes for New Construction or Renovation/Rehabilitation
Eligible properties: Commercial, industrial or manufacturing property. Also residential property improved through the urban homesteading program. Property must be located in the enterprise zone.
Abatement amounts: One hundred (100%) abatement on the improvements for 5 years beginning with the assessment year in which the improvement is made, and 50% abatement for the succeeding five years. Note: the enterprise zone was scheduled to end on June 30, 2011; however the enterprise zone was extended for 10 years (June 30, 2021). The taxing bodies have not adopted resolutions to continue their tax abatement; the taxing bodies will be contacted regarding their continued tax abatement.
Threshold level: Abatement only applies for improvements costing more than 10,000 market value and for which a building permit or certificate of eligibility is secured.
Limitation: The abatement of taxes on any parcel shall not exceed the amount attributable to the construction of the improvements and the renovation or rehabilitation of existing improvements on the parcel.
Local Sales Tax Deduction for Building Materials
Affected areas: Any retailer within the State of Illinois selling building materials to an eligible project located in an enterprise zone may deduct eligible receipts for building materials from such sales when calculating the municipal or county retailers occupation tax. However, retailers are not compelled by the State of Illinois to participate in the sales tax program.
Eligible projects: Projects involving remodeling, rehabilitation, or new construction of structures or permanent improvements incorporated into real estate for which a building permit is required.
Included materials: Building materials that are eligible for the enterprise zone sales tax deduction include items that are permanently affixed to real property such as lumber, mortar, glued-down carpets, paint wallpaper and similar affixed items. As a general rule of thumb; if the property should change ownership, any building materials that would remain with the property rather than transfer with the owner would qualify for the deduction.
Excluded materials: materials for maintenance, repair or normal upkeep of property are not subject to the sales tax exemption.
Documentation required: The entity seeking a sales tax exemption must fill out a Purchaser’s Statement form for the retailer and also submit a copy of the Certificate of Eligibility for Sales Tax Exemption showing the project is in an enterprise zone.
Permit Fees Waived:
Eligible projects: Rehabilitation, expansion or new construction or commercial, industrial, manufacturing or community development assisted projects within the zone.
Permit fees affected: Building, plumbing, electrical, excavation, demolition, site plan and zoning certificate fees where a building permit or certification of eligibility is otherwise required and has been obtained for the rehabilitation, expansion or new construction.
Permit fees not covered: fees charged for mere repair or replacement of electrical, plumbing, or mechanical systems are not included in the fee waiver. Filing fees for rezoning and special use applications are not waived.
(Note: This provision only waives the permit fees. Required permits still must be secured.)