101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB3924

 

Introduced 10/28/2019, by Rep. Sue Scherer

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-17 new

    Amends the Property Tax Code. Provides that a taxing district may establish a program to allow persons who will turn 60 years of age or older during the taxable year to volunteer to provide services within that taxing district in exchange for a reduction in the property tax liability of the primary residence of that person. Sets forth limitations on the amount of the reduction.


LRB101 14838 HLH 63806 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3924LRB101 14838 HLH 63806 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by adding
5Section 20-17 as follows:
 
6    (35 ILCS 200/20-17 new)
7    Sec. 20-17. Property tax liability reduced in exchange for
8volunteer services; persons over age 60. Any taxing district
9may, by ordinance, establish a program to allow persons who
10will turn 60 years of age or older during the taxable year to
11volunteer to provide services within that taxing district. In
12exchange for those services, and in addition to any other
13exemption or abatement to which the person is otherwise
14entitled, the taxing district shall reduce the property tax
15liability of the primary residence of that person as provided
16in the ordinance. In no event shall such a person receive a
17rate of, or be credited with, more than the current minimum
18wage in the State per hour for services provided, and in no
19event shall the reduction for any particular property exceed
20$1,500 in any given tax year. The taxing district shall
21maintain records for each taxpayer documenting the number of
22hours of service and the amount by which the taxpayer's
23property tax liability has been reduced and shall provide a

 

 

HB3924- 2 -LRB101 14838 HLH 63806 b

1copy of those records to the county assessor for the purpose of
2calculating the property tax liability for the property. The
3property tax reduction under this Section shall not be included
4in the taxpayer's net income for the purposes of the tax
5imposed under the Illinois Income Tax Act, nor shall the taxing
6district be required to pay withholding taxes under Article 7
7of the Illinois Income Tax Act on the amount of the reduction.
8Services under this Section shall be considered employment for
9the purposes of unemployment insurance.
10    A taxing district may, by ordinance, adjust the exemption
11under this Section by doing either or both of the following:
12(1) allowing an approved representative to provide services on
13behalf of a person who is physically unable to provide
14services; or (2) allowing the maximum reduction to be based on
15125 volunteer service hours, rather than $1,500.