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PROPOSED ORDINANCE AMENDMENT
AN AMENDMENT TO CHAPTER 74, ARTICLE II, REAL PROPERTY TAXATION
BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article II - Real Property Taxation, Division 2 - Classification System for Assessment, Sections 74-63 and 74-64 are hereby amended as follows:
Sec. 74-63. Assessment classes.
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(12) Class 7d. Real estate used for a qualifying existing grocery store, expansion or renovation of an existing grocery store, new construction of a grocery store, or re-use of vacant commercial space for a grocery store located in a food desert. For this section, a "food desert" means a location lacking fresh fruit, vegetables, and other healthful whole foods, in part due to a lack of grocery stores, farmers' markets, or healthy food providers as defined in 20 ILCS 2310/2310-22, and that location is included in the Illinois Department of Public Health's - Illinois Food Deserts Annual Report. For this section, "grocery store" shall be defined as a commercial retail business where: (a) the majority of the sales floor area that is open and accessible to the public is occupied by produce, food, and beverage products, and household items that are packaged for preparation and consumption for daily living needs; (b) includes dedicated areas for the sale of full service items including a meats, deli products, and bakery department fresh bakery goods; (c) at least 55% of its employee workforce is employed on a full time basis. For this section, full time employee shall be defined as any employee who works an average of at least 30 hours per week for more than 120 days in a year. An applicant must obtain from the municipality in which the real estate is located, or the County Board if the real estate is located in an unincorporated area, an Ordinance or Resolution expressly stating that the municipality or County Board, as the case may be, has determined that the incentive provided by Class 7d is necessary for...
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