Bill Status of SB 13   95th General Assembly


Short Description:  PROP TX-ALT HOMESTEAD EXEMPT

Senate Sponsors
Sen. Terry Link-Ira I. Silverstein-Dan Kotowski-Don Harmon-Edward D. Maloney, Michael Noland, Kwame Raoul, Jacqueline Y. Collins, Donne E. Trotter, Iris Y. Martinez, M. Maggie Crotty, Antonio Munoz, Martin A. Sandoval, John J. Millner, Kimberly A. Lightford, James T. Meeks, Matt Murphy, Susan Garrett, John J. Cullerton, Rickey R. Hendon, Mattie Hunter, James A. DeLeo, William Delgado, Jeffrey M. Schoenberg, Louis S. Viverito and John O. Jones

House Sponsors
(Rep. Michael J. Madigan-John A. Fritchey-Sidney H. Mathias-Linda Chapa LaVia-Kevin Joyce, Richard T. Bradley, John D'Amico, Harry Osterman, Thomas Holbrook, Michael K. Smith, Marlow H. Colvin, Jack D. Franks, Lou Lang, Sara Feigenholtz, Greg Harris, Cynthia Soto, Elizabeth Hernandez, Edward J. Acevedo, Maria Antonia Berrios, Luis Arroyo, Susana A Mendoza, Daniel J. Burke, Karen A. Yarbrough, Elaine Nekritz, Brent Hassert, LaShawn K. Ford, Mary E. Flowers, Barbara Flynn Currie, Bob Biggins, Paul D. Froehlich, Jim Durkin, Suzanne Bassi, Elizabeth Coulson, Rosemary Mulligan and Michael P. McAuliffe)


Last Action  View All Actions

DateChamber Action
  1/13/2009SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 200/15-167 new
35 ILCS 200/15-170
35 ILCS 200/15-176
30 ILCS 805/8.31 new

Synopsis As Introduced
Amends the Property Tax Code. Creates the Returning Veterans' Homestead Exemption, under which an exemption from the property's value is granted for residential property that is owned and occupied as a residence by a veteran for the tax year in which the veteran returns from active duty in an armed conflict involving the armed forces of the United States. In a Section concerning the Senior Citizens Homestead Exemption, provides that in all counties (now, in counties with less than 3,000,000 inhabitants), the county board may by resolution provide that if a person has been granted the homestead exemption, the person qualifying need not reapply for the exemption. In a Section concerning the alternative general homestead exemption, extends the alternative exemption by an additional 3 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 2005 or 2006 tax year. Provides that, to subject itself to the provisions of the alternative general homestead exemption, a county must adopt an ordinance to that effect within 6 months after the effective date of this amendatory Act. Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Senate Committee Amendment No. 1
Deletes everything after the enacting clause. Reinserts the provisions of the bill as introduced with the following changes: In a Section concerning the alternative general homestead exemption, extends the alternative exemption by an additional 4 years in counties other than Cook County. Requires a recalculation of base homestead value for homestead properties in Cook County. Effective immediately.

 Fiscal Note (Dept. of Revenue)
 SB 13 will not have a fiscal impact on State revenues nor will it have a fiscal impact on the Illinois Department of Revenue.

Senate Floor Amendment No. 2
Changes references of "equalized value" to "equalized assessed value".

House Amendment No. 1
Adds reference to:
20 ILCS 620/6from Ch. 67 1/2, par. 1006
35 ILCS 200/14-15
35 ILCS 200/15-10
35 ILCS 200/15-165
35 ILCS 200/15-168 new
35 ILCS 200/15-169 new
35 ILCS 200/15-172
35 ILCS 200/15-175
35 ILCS 200/15-177 new
35 ILCS 200/18-178 new
35 ILCS 200/20-15
35 ILCS 200/20-178
35 ILCS 200/24-35 new
55 ILCS 85/6from Ch. 34, par. 7006
55 ILCS 90/45from Ch. 34, par. 8045
65 ILCS 5/11-74.4-8from Ch. 24, par. 11-74.4-8
65 ILCS 5/11-74.4-9from Ch. 24, par. 11-74.4-9
65 ILCS 5/11-74.6-40
65 ILCS 110/45
105 ILCS 5/18-8.05
320 ILCS 25/4from Ch. 67 1/2, par. 404
720 ILCS 5/17A-1from Ch. 38, par. 17A-1

Deletes everything after the enacting clause. Amends the Property Tax Code. In a Section concerning the alternative general homestead exemption, extends the alternative exemption and sets forth the maximum amount of the exemption for each taxable year. Creates the long-time occupant homestead exemption for those counties that elect to extend the alternative general homestead exemption that, through taxable year 2009, caps the increase in assessed value of qualified homestead property at 10% or 7% per year based on the taxpayer's household income. Defines "qualified homestead property" as homestead property of a taxpayer who has owned the property for at least 10 years (or 5 years with certain government assistance) and who has a household income of $75,000 or less. Creates a homestead exemption for disabled veterans. Sets forth the amount of the exemption based on the percentage of service-connected disability of the veteran. Provides that the exemption carries over to the benefit of the veteran's surviving spouse. Creates the Returning Veterans' Homestead Exemption, under which an exemption from the property's value is granted for residential property that is owned and occupied as a residence by a veteran for the tax year in which the veteran returns from active duty in an armed conflict involving the armed forces of the United States. Creates the Disabled Persons Homestead Exemption, which provides for a $2,000 homestead exemption for property that is owned and occupied by certain persons with a disability. Increases the amount of the Senior Homestead Exemption. Increases the amount of the General Homestead Exemption. In the Senior Citizens Assessment Freeze Homestead Exemption: authorizes audits by the chief county assessment officer; provides that, for taxable year 2007 and thereafter, the amount of the exemption is the equalized assessed value of the residence in the taxable year for which application is made minus the base amount (now, the amount of the exemption is based upon the applicant's household income); increases the amount of the maximum income limitation. Authorizes counties and municipalities to abate any percentage of the taxes levied by the county or municipality on each parcel of certain qualified residential property within the corporate limits of the municipality that is owned by the surviving spouse of a fallen police officer or rescue worker. Requires that tax bills must include information that certain taxpayers may be eligible for tax exemptions, abatements, and other assistance programs. Creates the Property Tax Reform and Relief Task Force to conduct a study of the property tax system in Illinois and investigate methods of reducing the reliance on property taxes and alternative methods of funding. Amends the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act to increase the amounts of certain maximum income limitations. Amends other Acts to make conforming changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

House Amendment No. 2
Provides that application for the disabled veterans homestead exemption must be made during the application period in effect for the county of his or her residence and authorizes the assessor or chief county assessment officer to determine, in accordance with guidelines established by the Department of Revenue, the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire, or other reasonable methods. In a provision concerning information to be included with tax bills, advises that taxpayers should consult with the township or county assessor (instead of township or county collector). Makes a change to a cross reference.

Actions 
DateChamber Action
  1/31/2007SenateFiled with Secretary by Sen. Emil Jones, Jr.
  1/31/2007SenateFirst Reading
  1/31/2007SenateReferred to Rules
  2/7/2007SenateAdded as Chief Co-Sponsor Sen. Ira I. Silverstein
  2/7/2007SenateAssigned to Revenue
  2/9/2007SenateChief Sponsor Changed to Sen. Terry Link
  2/9/2007SenateAdded as Chief Co-Sponsor Sen. Dan Kotowski
  2/9/2007SenateAdded as Chief Co-Sponsor Sen. Don Harmon
  2/9/2007SenateAdded as Chief Co-Sponsor Sen. Edward D. Maloney
  2/9/2007SenateAdded as Co-Sponsor Sen. Michael Noland
  2/9/2007SenateAdded as Co-Sponsor Sen. Kwame Raoul
  2/9/2007SenateAdded as Co-Sponsor Sen. Jacqueline Y. Collins
  2/9/2007SenateAdded as Co-Sponsor Sen. Donne E. Trotter
  2/16/2007SenateAdded as Co-Sponsor Sen. Iris Y. Martinez
  2/21/2007SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Terry Link
  2/21/2007SenateSenate Committee Amendment No. 1 Referred to Rules
  2/21/2007SenateSenate Committee Amendment No. 1 Rules Refers to Revenue
  2/21/2007SenateAdded as Co-Sponsor Sen. M. Maggie Crotty
  2/21/2007SenateAdded as Co-Sponsor Sen. Antonio Munoz
  2/21/2007SenateAdded as Co-Sponsor Sen. Martin A. Sandoval
  2/21/2007SenateAdded as Co-Sponsor Sen. John J. Millner
  2/22/2007SenateSenate Committee Amendment No. 1 Adopted
  2/22/2007SenateDo Pass as Amended Revenue; 008-002-000
  2/22/2007SenatePlaced on Calendar Order of 2nd Reading February 23, 2007
  2/22/2007SenateAdded as Co-Sponsor Sen. Kimberly A. Lightford
  2/22/2007SenateFiscal Note Requested by Sen. Chris Lauzen
  2/22/2007SenateAdded as Co-Sponsor Sen. James T. Meeks
  2/22/2007SenateAdded as Co-Sponsor Sen. Matt Murphy
  2/22/2007SenateFiscal Note Filed from the Illinois Department of Revenue.
  2/22/2007SenateSecond Reading
  2/22/2007SenatePlaced on Calendar Order of 3rd Reading February 23, 2007
  2/22/2007SenateAdded as Co-Sponsor Sen. Susan Garrett
  2/22/2007SenateAdded as Co-Sponsor Sen. Pamela J. Althoff
  2/23/2007SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Terry Link
  2/23/2007SenateSenate Floor Amendment No. 2 Referred to Rules
  2/23/2007SenateSenate Floor Amendment No. 2 Be Approved for Consideration Rules
  2/23/2007SenateAdded as Co-Sponsor Sen. John J. Cullerton
  2/23/2007SenateAdded as Co-Sponsor Sen. Rickey R. Hendon
  2/23/2007SenateAdded as Co-Sponsor Sen. Mattie Hunter
  2/23/2007SenateSponsor Removed Sen. Pamela J. Althoff
  2/23/2007SenateRecalled to Second Reading
  2/23/2007SenateSenate Floor Amendment No. 2 Adopted; Link
  2/23/2007SenatePlaced on Calendar Order of 3rd Reading
  2/23/2007SenateAdded as Co-Sponsor Sen. James A. DeLeo
  2/23/2007SenateAdded as Co-Sponsor Sen. William Delgado
  2/23/2007SenateThird Reading - Passed; 033-023-000
  2/23/2007HouseArrived in House
  2/23/2007HousePlaced on Calendar Order of First Reading
  2/23/2007HouseChief House Sponsor Rep. Lou Lang
  2/23/2007HouseAdded Alternate Chief Co-Sponsor Rep. Jack D. Franks
  2/23/2007HouseAdded Alternate Chief Co-Sponsor Rep. Linda Chapa LaVia
  2/23/2007HouseFirst Reading
  2/23/2007HouseReferred to Rules Committee
  2/27/2007HouseAdded Alternate Chief Co-Sponsor Rep. John A. Fritchey
  2/27/2007HouseAdded Alternate Chief Co-Sponsor Rep. Sidney H. Mathias
  3/1/2007HouseAdded Alternate Co-Sponsor Rep. Richard T. Bradley
  3/1/2007HouseAdded Alternate Co-Sponsor Rep. John D'Amico
  3/1/2007HouseAdded Alternate Co-Sponsor Rep. Harry Osterman
  3/1/2007HouseAlternate Chief Sponsor Changed to Rep. Michael J. Madigan
  3/1/2007HouseAssigned to Revenue Committee
  3/22/2007HouseAdded Alternate Co-Sponsor Rep. Thomas Holbrook
  4/18/2007HouseAdded Alternate Co-Sponsor Rep. Al Riley
  4/24/2007HouseAdded Alternate Co-Sponsor Rep. Michael K. Smith
  4/24/2007HouseAdded Alternate Co-Sponsor Rep. Marlow H. Colvin
  5/18/2007HouseCommittee Deadline Extended-Rule 9(b) May 25, 2007
  5/25/2007HouseFinal Action Deadline Extended-9(b) May 31, 2007
  5/29/2007HouseMotion to Suspend Rule 25 - Prevailed
  5/30/2007HouseHouse Amendment No. 1 Filed with Clerk by Revenue Committee
  5/30/2007HouseHouse Amendment No. 1 Adopted in Revenue Committee; by Voice Vote
  5/30/2007HouseDo Pass as Amended / Short Debate Revenue Committee; 007-003-000
  5/30/2007HousePlaced on Calendar 2nd Reading - Short Debate
  5/30/2007HouseAlternate Chief Co-Sponsor Removed Rep. Jack D. Franks
  5/30/2007HouseAdded Alternate Chief Co-Sponsor Rep. Kevin Joyce
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Jack D. Franks
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Lou Lang
  5/30/2007HouseHouse Amendment No. 2 Filed with Clerk by Rep. Barbara Flynn Currie
  5/30/2007HouseHouse Amendment No. 2 Referred to Rules Committee
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Sara Feigenholtz
  5/30/2007HouseAdded Alternate Co-Sponsor Rep. Greg Harris
  5/30/2007HouseHouse Amendment No. 2 Recommends Be Adopted Rules Committee; 003-001-000
  5/30/2007HouseSecond Reading - Short Debate
  5/30/2007HouseHouse Amendment No. 2 Adopted by Voice Vote
  5/30/2007HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/30/2007HouseAlternate Co-Sponsor Removed Rep. Al Riley
  5/31/2007HouseThird Reading - Short Debate - Passed 101-009-006
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Cynthia Soto
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Elizabeth Hernandez
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Edward J. Acevedo
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Maria Antonia Berrios
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Luis Arroyo
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Susana A Mendoza
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Daniel J. Burke
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Karen A. Yarbrough
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Elaine Nekritz
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Brent Hassert
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. LaShawn K. Ford
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Mary E. Flowers
  5/31/2007HouseAdded Alternate Co-Sponsor Rep. Barbara Flynn Currie
  5/31/2007SenateSecretary's Desk - Concurrence House Amendment(s) 01,02
  5/31/2007SenatePlaced on Calendar Order of Concurrence House Amendment(s) 01,02 - June 1, 2007
  5/31/2007SenateHouse Amendment No. 1 Motion to Concur Filed with Secretary Sen. Terry Link
  5/31/2007SenateHouse Amendment No. 1 Motion to Concur Referred to Rules
  5/31/2007SenateHouse Amendment No. 2 Motion to Concur Filed with Secretary Sen. Terry Link
  5/31/2007SenateHouse Amendment No. 2 Motion to Concur Referred to Rules
  6/5/2007SenateHouse Amendment No. 1 Motion to Concur Rules Referred to Revenue
  6/5/2007SenateHouse Amendment No. 2 Motion to Concur Rules Referred to Revenue
  6/6/2007SenateHouse Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 006-000-000
  6/6/2007SenateHouse Amendment No. 2 Motion To Concur Recommended Do Adopt Revenue; 006-000-000
  6/6/2007SenateAdded as Co-Sponsor Sen. Jeffrey M. Schoenberg
  6/13/2007HouseAdded Alternate Co-Sponsor Rep. Bob Biggins
  6/13/2007HouseAdded Alternate Co-Sponsor Rep. Paul D. Froehlich
  6/13/2007HouseAdded Alternate Co-Sponsor Rep. Jim Durkin
  6/13/2007HouseAdded Alternate Co-Sponsor Rep. Suzanne Bassi
  6/13/2007HouseAdded Alternate Co-Sponsor Rep. Elizabeth Coulson
  6/14/2007HouseAdded Alternate Co-Sponsor Rep. Rosemary Mulligan
  7/18/2007SenateAdded as Co-Sponsor Sen. Louis S. Viverito
  7/26/2007HouseAdded Alternate Co-Sponsor Rep. Michael P. McAuliffe
  8/23/2007SenateAdded as Co-Sponsor Sen. John O. Jones
  12/3/2007SenatePursuant to Senate Rule 3-9(b) / Referred to Rules
  12/3/2007SenateHouse Amendment No. 1 Motion to Concur Referred to Rules; 3-9(b)
  12/3/2007SenateHouse Amendment No. 2 Motion to Concur Referred to Rules; 3-9(b)
  1/13/2009SenateSession Sine Die

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