Bill Status of SB 2350   94th General Assembly

Short Description:  SR CITIZEN HOMESTEAD EXEMPTN

Senate Sponsors
Sen. Don Harmon-Arthur J. Wilhelmi, Peter J. Roskam, Carole Pankau, Dale A. Righter-Christine Radogno, Pamela J. Althoff, Wendell E. Jones, Kirk W. Dillard, Cheryl Axley, Gary G. Dahl, Adeline Jay Geo-Karis, John O. Jones, Dave Syverson, John J. Millner, Jacqueline Y. Collins, Edward D. Maloney, M. Maggie Crotty-Debbie DeFrancesco Halvorson-Deanna Demuzio, Antonio Munoz, Larry K. Bomke, William E. Peterson, Chris Lauzen, Dan Cronin, Ira I. Silverstein, Rickey R. Hendon, Kwame Raoul, Jeffrey M. Schoenberg, Terry Link, Carol Ronen, James F. Clayborne, Jr., Kimberly A. Lightford, Martin A. Sandoval, William R. Haine, Mattie Hunter, Iris Y. Martinez, John M. Sullivan and Susan Garrett

House Sponsors
(Rep. Lou Lang-John A. Fritchey-Jack McGuire, Mike Boland, Arthur L. Turner, Wyvetter H. Younge, Mary E. Flowers, Annazette Collins, Harry Osterman, Richard T. Bradley, Joseph M. Lyons, Maria Antonia Berrios, Cynthia Soto, Edward J. Acevedo, William Delgado, Sara Feigenholtz and Calvin L. Giles)


Last Action  View All Actions

DateChamber Action
  5/3/2006HouseThird Reading - Short Debate - Lost 037-069-006

Statutes Amended In Order of Appearance
35 ILCS 200/15-172
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. Effective immediately.

House Amendment No. 1
Deletes reference to:
35 ILCS 200/15-172
Adds reference to:
35 ILCS 200/12-55
35 ILCS 200/15-176
35 ILCS 200/20-5

Deletes everything after the enacting clause. Amends the Property Tax Code. In a Section concerning notice of assessment increases in Cook County, requires that the notice contain certain information concerning the alternative general homestead exemption. In a Section concerning the alternative general homestead exemption, extends the option for a county to be subject to the alternative exemption by an additional 3 years. Provides that the base year for counties other than Cook County is the 2004 or 2005 tax year. Provides that, to subject itself to the provisions of the alternative general homestead exemption, a county, if it has not previously done so, must adopt an ordinance to that effect within 6 months after the effective date of this amendatory Act. Provides that Cook County may elect, by an ordinance adopted within 6 months after the effective date of this amendatory Act, to extend the application of the alternative general homestead exemption for 3 additional assessment years. Requires that, for each assessment year in which the alternative general homestead exemption applies, the county clerk must determine whether the taxes on each homestead property are more, less, or the same as a result of the county's election to be subject to the alternative general homestead exemption rather than the general homestead exemption, and sets forth requirements for making the determination. In a Section concerning the mailing of tax bills, requires that each tax bill for homestead property include a notice of whether the taxes are more, less, or the same as a result of the county's election to be subject to the alternative general homestead exemption. Requires that each tax bill include a notice containing certain information concerning the alternative general homestead exemption. Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

House Amendment No. 2
Deletes everything after the enacting clause. Reinserts the provisions of the bill as amended by House Amendment No. 1 with the following changes: Makes changes to the calculations to determine whether the taxes for that year on each homestead property are more, less, or the same as a result of the county having elected to be subject to the provisions of the alternative general homestead exemption rather than the general homestead exemption. Requires the assessor to provide to the county clerk any assistance that the clerk requires in making the determination. With respect to the notification to the taxpayer as to whether the taxes on the homestead property are more, less, or the same as a result of the county's election to be subject to the alternative general homestead exemption, states that the notice must be included on the bill (instead of on or with the bill). States that the requirement that each tax bill include a notice containing certain information concerning the alternative general homestead exemption applies only to Cook County. Makes other changes. Effective immediately.

 Fiscal Note (H-AM 2)(Department of Revenue)
 SB 2350 (H-AM 2) will not have a large direct impact on the Department of Revenue or on State revenues. However, if a county that adopts the Alternative General Homestead Exemption is unable to increase its tax rates enough to offset the losses caused by the increase exemption, the taxing districts in that county will lose money. The Department cannot determine that fiscal impact at this time.

 Correctional Note (H-AM 2)(Dept of Corrections)
 There is no corrections population or fiscal impact on the Department.

 State Debt Impact Note (H-AM 2) (Com. on Gov. Forecasting & Accountability)
 Would not affect the level of State indebtedness.

 Pension Note (H-AM 2) (Com. on Gov. Forecasting & Accountability)
 This legislation would not impact any public pension fund or retirement system in Illinois.

 Judicial Note (H-AM 2)(Admin Office of the Illinois Courts)
 This legislation would neither increase nor decrease the number of judges needed in the State.

House Amendment No. 3
Deletes reference to:
35 ILCS 200/12-55
35 ILCS 200/20-5

Deletes everything after the enacting clause. Amends the Property Tax Code. In a Section concerning the alternative general homestead exemption, extends the alternative exemption by an additional 3 years. Provides that, to subject itself to the provisions of the alternative general homestead exemption, a county, if it has not previously done so, must adopt an ordinance to that effect within 6 months after the effective date of this amendatory Act. Provides that Cook County may elect, by an ordinance adopted within 6 months after the effective date of this amendatory Act, to extend the application of the alternative general homestead exemption for 3 additional assessment years. Provides that the maximum amount of the exemption is $60,000 if the general assessment year for the property is 2006 or later. Provides that the base year for counties other than Cook County is the 2004 or 2005 tax year. Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

 Balanced Budget Note (H-AM 2)(Gov. Office of Management & Budget)
 This legislation will have no impact on the State's budget.

 Housing Affordability Impact Note (H-AM 2)(Housing Development Authority)
 This legislation allows a county with three million or more inhabitants (i.e. Cook County) the option of extending the alternative general homestead exemption for an additional three years, which may have an impact on certain groups of homeowners, which will increase or decrease the cost of owning a single- family home. There is insufficient information to calculate an exact cost increase or decrease.

 Home Rule Note (H-AM 2)(Dept of Commerce and Economic Opportunity)
 This legislation does not pre-empt home rule authority.

 State Mandates Fiscal Note (H-AM 2)(Dept of Commerce and Economic Opportunity)
 SB 2350 (H-AM 2) creates a local government organization and structure mandate for which reimbursement of the increased costs to units of local government is not required under the State Mandates Act. In addition, SB 2350 (H-AM 2) contains language stating that no reimbursement by the State is required by any mandate created by the legislation.

 State Debt Impact Note (H-AM 3) (Com. on Gov. Forecasting & Accountability)
 SB 2350 (H-AM 3) would not change the amount of authorization for any type of State-issued or State-supported bond, and, therefore, would not affect the level of State indebtedness.

 Balanced Budget Note (H-AM 3)(Gov. Office of Management & Budget)
 The Governor's Office of Management and Budget estimates that this bill, if enacted into law, will have no impact on the State's budget.

 Fiscal Note (H-AM 3)(Department of Revenue)
 Senate Bill 2350 (H-AM 3) will not have a large direct impact on the Department of Revenue or on State revenues. However, if a county that adopts the Alternative General Homestead Exemption is unable to increase its tax rates enough to offset the losses caused by the increased exemption, the taxing districts in that county will lose money. The Department cannot determine that fiscal impact at this time.

 State Mandates Fiscal Note (H-AM 3)(Dept of Commerce and Economic Opportunity)
 SB 2350 (H-AM 3) creates a tax exemption mandate for which reimbursement of 100% of the increased costs to units of local government is required under the State Mandates Act. However, the legislation contains language stating that reimbursement shall not be required for any mandate created by SB 2350 (H-AM 3).

 Home Rule Note (H-AM 3)(Dept of Commerce and Economic Opportunity)
 This legislation does not pre-empt home rule authority.

 Pension Note (H-AM 3) (Com. on Gov. Forecasting & Accountability)
 This legislation would not impact any public pension fund or retirement system in Illinois.

 Judicial Note (H-AM 3) (Admin. Office of the Ill. Courts)
 Would neither increase nor decrease the number of judges needed in the State.

 Housing Affordability Impact Note (H-AM 2) (Housing Development Authority)
 No fiscal effect on a single-family residence.

Actions 
DateChamber Action
  1/18/2006SenateFiled with Secretary by Sen. Don Harmon
  1/18/2006SenateChief Co-Sponsor Sen. Arthur J. Wilhelmi
  1/18/2006SenateFirst Reading
  1/18/2006SenateReferred to Rules
  1/18/2006SenateAdded as Co-Sponsor Sen. Peter J. Roskam
  1/18/2006SenateAdded as Co-Sponsor Sen. Carole Pankau
  1/18/2006SenateAdded as Co-Sponsor Sen. Dale A. Righter
  1/19/2006SenateAdded as Chief Co-Sponsor Sen. Christine Radogno
  1/19/2006SenateAdded as Co-Sponsor Sen. Pamela J. Althoff
  1/19/2006SenateAdded as Co-Sponsor Sen. Wendell E. Jones
  1/19/2006SenateAssigned to Revenue
  1/19/2006SenateAdded as Co-Sponsor Sen. Kirk W. Dillard
  1/19/2006SenateAdded as Co-Sponsor Sen. Cheryl Axley
  1/19/2006SenateAdded as Co-Sponsor Sen. Gary G. Dahl
  1/19/2006SenateAdded as Co-Sponsor Sen. Adeline Jay Geo-Karis
  1/19/2006SenateAdded as Co-Sponsor Sen. John O. Jones
  1/19/2006SenateAdded as Co-Sponsor Sen. Dave Syverson
  1/19/2006SenateAdded as Co-Sponsor Sen. John J. Millner
  1/23/2006SenateAdded as Co-Sponsor Sen. Jacqueline Y. Collins
  1/24/2006SenateAdded as Co-Sponsor Sen. Edward D. Maloney
  1/24/2006SenateAdded as Co-Sponsor Sen. M. Maggie Crotty
  1/31/2006SenateAdded as Chief Co-Sponsor Sen. Debbie DeFrancesco Halvorson
  1/31/2006SenateAdded as Chief Co-Sponsor Sen. Deanna Demuzio
  1/31/2006SenateAdded as Co-Sponsor Sen. Antonio Munoz
  2/1/2006SenateAdded as Co-Sponsor Sen. Larry K. Bomke
  2/1/2006SenateAdded as Co-Sponsor Sen. William E. Peterson
  2/1/2006SenateAdded as Co-Sponsor Sen. Chris Lauzen
  2/1/2006SenateDo Pass Revenue; 007-000-000
  2/1/2006SenatePlaced on Calendar Order of 2nd Reading February 2, 2006
  2/2/2006SenateAdded as Co-Sponsor Sen. Dan Cronin
  2/2/2006SenateAdded as Co-Sponsor Sen. Ira I. Silverstein
  2/2/2006SenateAdded as Co-Sponsor Sen. Rickey R. Hendon
  2/2/2006SenateSecond Reading
  2/2/2006SenatePlaced on Calendar Order of 3rd Reading February 7, 2006
  2/8/2006SenateAdded as Co-Sponsor Sen. Kwame Raoul
  2/9/2006SenateAdded as Co-Sponsor Sen. Jeffrey M. Schoenberg
  2/9/2006SenateAdded as Co-Sponsor Sen. Terry Link
  2/9/2006SenateAdded as Co-Sponsor Sen. Carol Ronen
  2/9/2006SenateAdded as Co-Sponsor Sen. James F. Clayborne, Jr.
  2/9/2006SenateAdded as Co-Sponsor Sen. Kimberly A. Lightford
  2/9/2006SenateAdded as Co-Sponsor Sen. Martin A. Sandoval
  2/9/2006SenateAdded as Co-Sponsor Sen. William R. Haine
  2/9/2006SenateAdded as Co-Sponsor Sen. Mattie Hunter
  2/9/2006SenateAdded as Co-Sponsor Sen. Iris Y. Martinez
  2/9/2006SenateThird Reading - Passed; 055-000-000
  2/9/2006HouseArrived in House
  2/9/2006HousePlaced on Calendar Order of First Reading
  2/16/2006HouseChief House Sponsor Rep. Lou Lang
  2/16/2006HouseAdded Alternate Chief Co-Sponsor Rep. Karen A. Yarbrough
  2/16/2006HouseAdded Alternate Chief Co-Sponsor Rep. Jack D. Franks
  2/16/2006HouseAdded Alternate Chief Co-Sponsor Rep. Linda Chapa LaVia
  2/16/2006HouseFirst Reading
  2/16/2006HouseReferred to Rules Committee
  2/16/2006HouseAdded Alternate Chief Co-Sponsor Rep. Jack McGuire
  3/1/2006SenateAdded as Co-Sponsor Sen. John M. Sullivan
  3/2/2006HouseAdded Alternate Co-Sponsor Rep. Charles E. Jefferson
  3/2/2006HouseAdded Alternate Co-Sponsor Rep. Kurt M. Granberg
  3/8/2006SenateAdded as Co-Sponsor Sen. Susan Garrett
  3/8/2006HouseAlternate Chief Co-Sponsor Removed Rep. Jack D. Franks
  3/14/2006HouseAdded Alternate Co-Sponsor Rep. Brandon W. Phelps
  3/14/2006HouseAdded Alternate Co-Sponsor Rep. Naomi D. Jakobsson
  3/14/2006HouseAdded Alternate Co-Sponsor Rep. Mike Boland
  3/15/2006HouseAdded Alternate Co-Sponsor Rep. William Davis
  3/15/2006HouseAdded Alternate Co-Sponsor Rep. Arthur L. Turner
  3/15/2006HouseAdded Alternate Co-Sponsor Rep. Wyvetter H. Younge
  3/15/2006HouseAdded Alternate Co-Sponsor Rep. Mary E. Flowers
  3/15/2006HouseAdded Alternate Co-Sponsor Rep. Robert F. Flider
  3/15/2006HouseAdded Alternate Co-Sponsor Rep. Daniel V. Beiser
  3/16/2006HouseAdded Alternate Co-Sponsor Rep. Deborah L. Graham
  3/27/2006HouseAdded Alternate Co-Sponsor Rep. John E. Bradley
  3/27/2006HouseAdded Alternate Co-Sponsor Rep. Lisa M. Dugan
  3/30/2006HouseAdded Alternate Co-Sponsor Rep. Annazette Collins
  3/30/2006HouseAdded Alternate Co-Sponsor Rep. Gary Hannig
  4/4/2006HouseAdded Alternate Co-Sponsor Rep. Careen M Gordon
  4/13/2006HouseAdded Alternate Co-Sponsor Rep. Robin Kelly
  4/19/2006HouseFinal Action Deadline Extended-9(b) April 30, 2006
  4/19/2006HouseAssigned to Revenue Committee
  4/25/2006HouseHouse Amendment No. 1 Filed with Clerk by Revenue Committee
  4/25/2006HouseHouse Amendment No. 1 Adopted in Revenue Committee; 012-000-000
  4/25/2006HouseMotion Do Pass as Amended - Lost Revenue Committee; 004-007-001
  4/25/2006HouseRemains in Revenue Committee
  4/26/2006HouseHouse Amendment No. 2 Filed with Clerk by Revenue Committee
  4/26/2006HouseHouse Amendment No. 2 Adopted in Revenue Committee; by Voice Vote
  4/26/2006HouseDo Pass as Amended / Short Debate Revenue Committee; 008-003-000
  4/26/2006HousePlaced on Calendar 2nd Reading - Short Debate
  4/26/2006HouseSecond Reading - Short Debate
  4/26/2006HouseHeld on Calendar Order of Second Reading - Short Debate
  4/27/2006HouseAlternate Co-Sponsor Removed Rep. Robert F. Flider
  4/27/2006HouseAlternate Co-Sponsor Removed Rep. Daniel V. Beiser
  4/27/2006HouseAlternate Co-Sponsor Removed Rep. John E. Bradley
  4/27/2006HouseAlternate Co-Sponsor Removed Rep. Careen M Gordon
  4/28/2006HouseFiscal Note Filed As Amended by HA 2
  4/30/2006HouseFinal Action Deadline Extended-9(b) May 5, 2006
  5/1/2006HouseCorrectional Note Filed As Amended by HA 2
  5/1/2006HouseState Debt Impact Note Filed As Amended by HA 2
  5/1/2006HousePension Note Filed As Amended by HA 2
  5/1/2006HouseJudicial Note Filed As Amended by HA 2
  5/1/2006HouseHouse Amendment No. 3 Filed with Clerk by Rep. Lou Lang
  5/1/2006HouseHouse Amendment No. 3 Referred to Rules Committee
  5/1/2006HouseAlternate Co-Sponsor Removed Rep. Naomi D. Jakobsson
  5/1/2006HouseBalanced Budget Note Filed As Amended by HA 2
  5/1/2006HouseHousing Affordability Impact Note Filed As Amended by HA 2
  5/1/2006HouseHome Rule Note Filed As Amended by HA 2
  5/1/2006HouseState Mandates Fiscal Note Filed As Amended by HA 2
  5/1/2006HouseHouse Amendment No. 3 Rules Refers to Revenue Committee
  5/1/2006HouseAdded Alternate Chief Co-Sponsor Rep. John A. Fritchey
  5/1/2006HouseAdded Alternate Co-Sponsor Rep. Jack D. Franks
  5/1/2006HouseState Debt Impact Note Filed As Amended by HA 3
  5/1/2006HouseBalanced Budget Note Filed As Amended by HA 3
  5/2/2006HouseFiscal Note Filed As Amended by HA 3
  5/2/2006HouseState Mandates Fiscal Note Filed As Amended by HA 3
  5/2/2006HouseHome Rule Note Filed As Amended by HA 3
  5/2/2006HouseHouse Amendment No. 3 Recommends Be Adopted Revenue Committee; 008-004-000
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Brandon W. Phelps
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Charles E. Jefferson
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Kurt M. Granberg
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Lisa M. Dugan
  5/2/2006HouseAlternate Chief Co-Sponsor Removed Rep. Linda Chapa LaVia
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Deborah L. Graham
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Gary Hannig
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Robin Kelly
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. Jack D. Franks
  5/2/2006HouseAlternate Co-Sponsor Removed Rep. William Davis
  5/2/2006HousePension Note Filed As Amended by HA 3
  5/2/2006HouseJudicial Note Filed As Amended by HA 3
  5/2/2006HouseAlternate Chief Co-Sponsor Removed Rep. Karen A. Yarbrough
  5/3/2006HouseAdded Alternate Co-Sponsor Rep. Harry Osterman
  5/3/2006HouseAdded Alternate Co-Sponsor Rep. Richard T. Bradley
  5/3/2006HouseAdded Alternate Co-Sponsor Rep. Joseph M. Lyons
  5/3/2006HouseAdded Alternate Co-Sponsor Rep. Maria Antonia Berrios
  5/3/2006HouseAdded Alternate Co-Sponsor Rep. Cynthia Soto
  5/3/2006HouseAdded Alternate Co-Sponsor Rep. Edward J. Acevedo
  5/3/2006HouseAdded Alternate Co-Sponsor Rep. William Delgado
  5/3/2006HouseHouse Amendment No. 3 Adopted by Voice Vote
  5/3/2006HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/3/2006HouseThird Reading - Short Debate - Lost 037-069-006
  5/4/2006HouseHousing Affordability Impact Note Filed As Amended by HA 3
  6/5/2006HouseAdded Alternate Co-Sponsor Rep. Sara Feigenholtz
  11/15/2006HouseAdded Alternate Co-Sponsor Rep. Calvin L. Giles

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