{"data":{"id":"us-il/320-ilcs-25-3.11","jurisdiction":"us-il","citation":"320 ILCS 25/3.11","heading":"","body":"\"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.","path":["CHAPTER 320 AGING","Senior Citizens and Persons with Disabilities Property Tax Relief Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=1453\u0026ChapterID=31\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:33Z","sha256":"e1c0b01470d2e49c19b7b3688acd1edc9cdac2f5a783ced94e7b7e27d9bca585","source_id":"us-il","stale":false,"prev":"us-il/320-ilcs-25-3.10","next":"us-il/320-ilcs-25-3.12"},"notice":"GroundRules: Original legal text. Not legal advice."}