ILCS » Chapter 765 · Act 605
Illinois Compiled Statutes

765 ILCS 605/10 (2026)

Separate taxation

✓ current as of May 2026
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(765 ILCS 605/10) (from Ch. 30, par. 310)
    Sec. 10. Separate taxation.
    (a) Real property taxes, special assessments, and any other special taxes or charges of the State of Illinois or of any political subdivision thereof, or other lawful taxing or assessing body, which are authorized by law to be assessed against and levied upon real property shall be assessed against and levied upon each unit and the owner's corresponding percentage of ownership in the common elements as a tract, and not upon the property as a whole. For purposes of property taxes, real property owned and used for residential purposes by a condominium association, including a master association, but subject to the exclusive right by easement, covenant, deed or other interest of the owners of one or more condominium properties and used exclusively by the unit owners for recreational or other residential purposes shall be assessed at $1.00 per year. The balance of the value of the property shall be assessed to the condominium unit owners. In counties containing 1,000,000 or more inhabitants, any person desiring to establish or to reestablish an assessment of $1.00 under this Section shall make application therefor and be subject to the provisions of Section 10-35 of the Property Tax Code.
    (b) Each condominium unit shall be only subject to the tax rate for those taxing districts in which such unit is actually, physically located. The county clerk shall not apply a rate which is an average of two or more different districts to any condominium unit.
    (c) Upon authorization by a two-thirds vote of the members of the board of managers or by the affirmative vote of not less than a majority of the unit owners at a meeting duly called for such purpose, or upon such greater vote as may be required by the declaration or bylaws, the board of managers acting on behalf of all unit owners shall have the power to seek relief from or in connection with the assessment or levy of any such taxes, special assessments or charges, and to charge and collect all expenses incurred in connection therewith as common expenses.
(Source: P.A. 88-670, eff. 12-2-94.)

    
Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 2004–2021 · leading case: Lake Point Tower Garage Ass'n v. Prop. Tax Appeal Bd., 804 N.E.2d 717 (Ill. App. Ct. 2004).
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Lake Point Tower Garage Ass'n v. Prop. Tax Appeal Bd., 804 N.E.2d 717 (Ill. App. Ct. 2004). · cites it 4× “) 765 ILCS 605/10(a) (West 1996). Pursuant to the terms of the Condominium Property Act, in order to qualify for the assessment of $1, the subject property must be “used exclusively by the unit owners for recreational or other residential purposes.”
Sunnyside Elgin Apts., LLC v. Miller, 2021 IL App (2d) 200614 (Ill. App. Ct. 2021). “765 ILCS 605/10(a), (c) (West 2018). Nothing in section 10(c) of the Act limits “any such taxes” to taxes imposed on common-interest property.”
Deerpath Consol. Neighborhood Ass'n v. Lake Cnty. Bd. of Review, 2021 IL App (2d) 190985 (Ill. App. Ct. 2021). · cites it 2× “Citing the statute authorizing condominium associations to lodge tax objections (see 765 ILCS 605/10 (West 2018)), the Sunnyside court held that “tax objections are germane to a condominium association’s purpose, provided that the association is duly authorized to act on behalf…”
— 765 ILCS 605/10(a) — 2 cases
Lake Point Tower Garage Ass'n v. Prop. Tax Appeal Bd., 804 N.E.2d 717 (Ill. App. Ct. 2004). “) 765 ILCS 605/10(a) (West 1996). Pursuant to the terms of the Condominium Property Act, in order to qualify for the assessment of $1, the subject property must be “used exclusively by the unit owners for recreational or other residential purposes.”
Sunnyside Elgin Apts., LLC v. Miller, 2021 IL App (2d) 200614 (Ill. App. Ct. 2021). “765 ILCS 605/10(a), (c) (West 2018). Nothing in section 10(c) of the Act limits “any such taxes” to taxes imposed on common-interest property.”
— 765 ILCS 605/10(c) — 1 case
Deerpath Consol. Neighborhood Ass'n v. Lake Cnty. Bd. of Review, 2021 IL App (2d) 190985 (Ill. App. Ct. 2021). “Citing the statute authorizing condominium associations to lodge tax objections (see 765 ILCS 605/10 (West 2018)), the Sunnyside court held that “tax objections are germane to a condominium association’s purpose, provided that the association is duly authorized to act on behalf…”
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