Date	Chamber	Action
5/22/2006	House	Public Act . . . . . . . . . 94-0794

Statutes Amended In Order of Appearance

35 ILCS 200/15-170

35 ILCS 200/15-172

320 ILCS 30/2

from Ch. 67 1/2, par. 452

30 ILCS 805/8.30 new

Synopsis As Introduced
Amends the Property Tax Code. Re-enacts the Senior Citizens Assessment Freeze Homestead Exemption. The exemption was created by Public Act 88-669, which has been held to be unconstitutional as a violation of the single subject clause of the Illinois Constitution. Includes validation provisions. Increases the maximum reduction for the Senior Citizens Homestead Exemption from $3,000 to $3,500 for taxable years 2006 and thereafter. Increases the maximum income limitation in the Senior Citizens Assessment Freeze Homestead Exemption from $45,000 to $50,000 for taxable years 2006 and thereafter. Amends the Senior Citizens Real Estate Tax Deferral Act. Increases the maximum income limitation under the Act from $40,000 to $45,000 for taxable years 2006 and thereafter. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

	Housing Affordability Impact Note (Housing Development Authority)
	While the increased income limits will help more Illinois seniors decrease the cost of owning a single family residence, there is insufficient information to calculate an exact dollar amount due to varying property tax rates and assessed valuations.

Fiscal Note (Dept. of Revenue)

There are approximately 698,000 properties with Senior Citizen Homestead Exemptions for 2005 taxes, payable in 2006. A $500 increase from $3,000 to $3,500 would reduce the tax base by $349 million statewide. At the statewide average property tax rate of 7.64%, those taxpayers would save $26.7 million. Many counties, particularly those subject to PTELL, would be able to raise tax rates to offset any losses. However, in many counties, the increased exemption would reduce the rate of growth in property taxes. The increase from $45,000 to $50,000 in the income limit for the Senior Citizens Assessment Freeze Homestead Exemption would increase the number of eligible by an estimated 15,000 taxpayers, based on information from income tax returns. The first year impact would be minimal, but the loss would grow over time as an increased number of assessments were frozen. At current levels, the assessment freeze reduces taxes by approximately $600 per taxpayer. The 15,000 additional eligible taxpayers would reduce local property taxes about $9 million statewide. When the income limit for the Senior Citizens Real Estate Tax Deferral Act was increased from $25,000 to $40,000, the number of participants remained flat. Increasing the income limit from $40,000 to $45,000 is not expected to have noticeable effect on local governments.

Senate Floor Amendment No. 2
Deletes everything after the enacting clause. Reinserts the provisions of the engrossed bill with the following changes: In the Senior Citizens Assessment Freeze Homestead Exemption provisions, sets forth the amount of the exemption for which an applicant is eligible to receive based upon the applicant's household income. In the Senior Citizens Real Estate Tax Deferral Act, increases the maximum income limitation under the Act to $50,000 (instead of $45,000 as provided in the engrossed bill). Effective immediately.

Actions 

Date	Chamber	Action
1/18/2006	House	Filed with the Clerk by Rep. Robert F. Flider
1/18/2006	House	First Reading
1/18/2006	House	Referred to Rules Committee
1/19/2006	House	Added Co-Sponsor Rep. Brandon W. Phelps
1/24/2006	House	Added Co-Sponsor Rep. Naomi D. Jakobsson
1/24/2006	House	Assigned to Revenue Committee
1/25/2006	House	Added Chief Co-Sponsor Rep. Brent Hassert
1/25/2006	House	Added Co-Sponsor Rep. Robert Rita
1/25/2006	House	Added Chief Co-Sponsor Rep. Sidney H. Mathias
1/26/2006	House	Added Co-Sponsor Rep. Linda Chapa LaVia
1/26/2006	House	Added Co-Sponsor Rep. Jack D. Franks
1/26/2006	House	Added Co-Sponsor Rep. Lisa M. Dugan
1/26/2006	House	Added Co-Sponsor Rep. Careen M Gordon
1/26/2006	House	Added Co-Sponsor Rep. Mike Boland
1/26/2006	House	Removed Co-Sponsor Rep. Mike Boland
1/30/2006	House	Added Chief Co-Sponsor Rep. Daniel V. Beiser
1/31/2006	House	Added Co-Sponsor Rep. Jack McGuire
2/1/2006	House	Do Pass / Short Debate Revenue Committee; 012-000-000
2/1/2006	House	Placed on Calendar 2nd Reading - Short Debate
2/1/2006	House	Added Chief Co-Sponsor Rep. Mike Boland
2/1/2006	House	Added Co-Sponsor Rep. Thomas Holbrook
2/1/2006	House	Added Co-Sponsor Rep. Michael K. Smith
2/1/2006	House	Added Co-Sponsor Rep. Kevin Joyce
2/1/2006	House	Added Co-Sponsor Rep. Eddie Washington
2/1/2006	House	Added Co-Sponsor Rep. John D'Amico
2/3/2006	House	Housing Affordability Impact Note Filed
2/7/2006	House	Second Reading - Short Debate
2/7/2006	House	Placed on Calendar Order of 3rd Reading - Short Debate
2/7/2006	House	Added Co-Sponsor Rep. Paul D. Froehlich
2/7/2006	House	Added Co-Sponsor Rep. Michelle Chavez
2/7/2006	House	Added Co-Sponsor Rep. Charles E. Jefferson
2/8/2006	House	Added Co-Sponsor Rep. Kathleen A. Ryg
2/8/2006	House	Added Co-Sponsor Rep. Gary Hannig
2/8/2006	House	Added Co-Sponsor Rep. Annazette Collins
2/8/2006	House	Added Co-Sponsor Rep. Karen A. Yarbrough
2/8/2006	House	Added Co-Sponsor Rep. Kurt M. Granberg
2/8/2006	House	Added Co-Sponsor Rep. Terry R. Parke
2/8/2006	House	Added Co-Sponsor Rep. Suzanne Bassi
2/8/2006	House	Added Co-Sponsor Rep. Randall M. Hultgren
2/8/2006	House	Added Co-Sponsor Rep. Elizabeth Coulson
2/8/2006	House	Added Co-Sponsor Rep. Roger L. Eddy
2/8/2006	House	Added Co-Sponsor Rep. Ruth Munson
2/8/2006	House	Added Co-Sponsor Rep. Aaron Schock
2/8/2006	House	Added Co-Sponsor Rep. Ronald A. Wait
2/8/2006	House	Added Co-Sponsor Rep. Chapin Rose
2/8/2006	House	Added Co-Sponsor Rep. Sandra M. Pihos
2/8/2006	House	Added Co-Sponsor Rep. Sara Feigenholtz
2/8/2006	House	Third Reading - Short Debate - Passed 116-000-000
2/8/2006	House	Added Co-Sponsor Rep. John E. Bradley
2/9/2006	Senate	Arrive in Senate
2/9/2006	Senate	Placed on Calendar Order of First Reading February 14, 2006
2/9/2006	House	Added Co-Sponsor Rep. Harry Osterman
2/9/2006	House	Added Co-Sponsor Rep. Esther Golar
2/15/2006	Senate	Fiscal Note Filed from the Illinois Department of Revenue
2/16/2006	House	Added Co-Sponsor Rep. Robert S. Molaro
2/16/2006	Senate	Chief Senate Sponsor Sen. Don Harmon
2/22/2006	Senate	First Reading
2/22/2006	Senate	Referred to Rules
3/1/2006	House	Removed Co-Sponsor Rep. Kathleen A. Ryg
3/15/2006	Senate	Assigned to Revenue
3/23/2006	Senate	Senate Committee Amendment No. 1 Filed with Secretary by Sen. Don Harmon
3/23/2006	Senate	Senate Committee Amendment No. 1 Referred to Rules
3/23/2006	Senate	Senate Committee Amendment No. 1 Rules Refers to Revenue
3/24/2006	Senate	Senate Committee Amendment No. 1 Tabled in Revenue; by Senator Harmon
3/24/2006	Senate	Do Pass Revenue; 007-000-000
3/24/2006	Senate	Placed on Calendar Order of 2nd Reading March 27, 2006
3/28/2006	Senate	Senate Floor Amendment No. 2 Filed with Secretary by Sen. Don Harmon
3/28/2006	Senate	Senate Floor Amendment No. 2 Referred to Rules
3/29/2006	Senate	Senate Floor Amendment No. 2 Rules Refers to Revenue
3/29/2006	Senate	Added as Alternate Chief Co-Sponsor Sen. Deanna Demuzio
3/29/2006	Senate	Added as Alternate Chief Co-Sponsor Sen. Arthur J. Wilhelmi
3/29/2006	Senate	Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 010-000-000
3/29/2006	Senate	Second Reading
3/29/2006	Senate	Senate Floor Amendment No. 2 Adopted; Harmon
3/29/2006	Senate	Placed on Calendar Order of 3rd Reading March 30, 2006
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Edward D. Maloney
3/30/2006	Senate	Added as Alternate Chief Co-Sponsor Sen. Chris Lauzen
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Jacqueline Y. Collins
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Jeffrey M. Schoenberg
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. M. Maggie Crotty
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Debbie DeFrancesco Halvorson
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Mattie Hunter
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Susan Garrett
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Carol Ronen
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Mike Jacobs
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Ira I. Silverstein
3/30/2006	Senate	Added as Alternate Co-Sponsor Sen. Terry Link
3/30/2006	Senate	Third Reading - Passed; 058-000-000
3/30/2006	House	Arrived in House
3/30/2006	House	Placed on Calendar Order of Concurrence Senate Amendment(s) 2
4/3/2006	House	Senate Floor Amendment No. 2 Motion Filed Concur Rep. Robert F. Flider
4/3/2006	House	Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee
4/4/2006	House	Senate Floor Amendment No. 2 Motion to Concur Rules Referred to Revenue Committee
4/4/2006	House	Senate Floor Amendment No. 2 Motion to Concur Recommends be Adopted Revenue Committee; 012-000-000
4/7/2006	House	Added Co-Sponsor Rep. Kathleen A. Ryg
4/7/2006	House	Senate Floor Amendment No. 2 House Concurs 114-000-000
4/7/2006	House	Passed Both Houses
4/18/2006	House	Sent to the Governor
5/22/2006	House	Governor Approved
5/22/2006	House	Effective Date May 22, 2006
5/22/2006	House	Public Act . . . . . . . . . 94-0794

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