Bill Status of SB 395   97th General Assembly

Short Description:  PROP TX-ASSESSMENT-PPV LEASE

Senate Sponsors
Sen. Susan Garrett

House Sponsors
(Rep. Karen May-Michael J. Zalewski-Maria Antonia Berrios-Ed Sullivan, Jr., Kelly M. Cassidy and Jim Sacia)


Last Action  View All Actions

DateChamber Action
  1/8/2013SenateSession Sine Die

Statutes Amended In Order of Appearance
35 ILCS 120/2-10

Synopsis As Introduced
Amends the Retailers' Occupation Tax Act. Makes a technical change in a Section concerning the rate of tax.

Senate Committee Amendment No. 1
Deletes reference to:
35 ILCS 120/2-10
Adds reference to:
35 ILCS 200/10-380

Replaces everything after the enacting clause. Amends the Property Tax Code. Provides that a Section concerning the assessment of property that is subject to a PPV lease applies for taxable years 2006 and thereafter (now, the Section applies in taxable years 2006 through 2009). Effective immediately.

House Floor Amendment No. 7
Adds reference to:
35 ILCS 200/9-195
35 ILCS 200/9-275 new
35 ILCS 200/15-35
35 ILCS 200/15-57 new
35 ILCS 200/16-181 new
30 ILCS 805/8.35 new

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill. Further amends the Property Tax Code. Provides that, if any property that was not eligible to receive a homestead exemption was granted a homestead exemption, then a tax lien may be placed against the property and the arrearages of taxes that might have been assessed, plus specified penalties, shall be charged against the property by the county clerk. Contains provisions concerning notice and hearings. Provides that, if the erroneous homestead exemption is granted as a result of a clerical error or omission on the part of the chief county assessment officer, and if the owner has paid its tax bills as received for the year or years in which the error occurred, then the penalties shall not be chargeable to the owner. Provides that a board of review may enter into discussions with a taxpayer aimed at achieving a stipulated revised assessment upon the property. Contains provisions concerning notice provided to taxing districts regarding the stipulated revised assessment and objections by taxing districts to the proposed assessment. Provides that any proposed stipulation or agreement may not be used as evidence in any proceeding before the Property Tax Appeal Board. Provides that, if property is owned by the State, a unit of local government, or a school district and that property is leased to the State, a unit of local government, or a school district, then the property and the leasehold interest are exempt from taxation under the Property Tax Code or under any other law. Further provides that property of schools that is leased to the State, a unit of local government, or a school district (now, only leases to a municipality) for governmental purposes on a not-for-profit basis is exempt and that the leasehold interest is not taxable. Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Actions 
DateChamber Action
  2/8/2011SenateFiled with Secretary by Sen. John J. Cullerton
  2/8/2011SenateFirst Reading
  2/8/2011SenateReferred to Assignments
  2/14/2011SenateChief Sponsor Changed to Sen. Susan Garrett
  3/2/2011SenateAssigned to Revenue
  3/3/2011SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Susan Garrett
  3/3/2011SenateSenate Committee Amendment No. 1 Referred to Assignments
  3/8/2011SenateSenate Committee Amendment No. 1 Assignments Refers to Revenue
  3/9/2011SenateSenate Committee Amendment No. 1 Adopted
  3/10/2011SenateDo Pass as Amended Revenue; 009-000-000
  3/10/2011SenatePlaced on Calendar Order of 2nd Reading March 14, 2011
  3/15/2011SenateSecond Reading
  3/15/2011SenatePlaced on Calendar Order of 3rd Reading March 16, 2011
  3/30/2011SenateThird Reading - Passed; 053-000-000
  3/30/2011HouseArrived in House
  3/31/2011HousePlaced on Calendar Order of First Reading
  3/31/2011HouseChief House Sponsor Rep. Karen May
  3/31/2011HouseFirst Reading
  3/31/2011HouseReferred to Rules Committee
  4/11/2011HouseAssigned to Revenue & Finance Committee
  5/11/2011HouseAdded Alternate Chief Co-Sponsor Rep. Michael J. Zalewski
  5/11/2011HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Barbara Flynn Currie
  5/11/2011HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  5/12/2011HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 003-000-000
  5/12/2011HouseRemains in Revenue & Finance Committee
  5/12/2011HouseDo Pass / Short Debate Revenue & Finance Committee; 009-000-000
  5/12/2011HousePlaced on Calendar 2nd Reading - Short Debate
  5/12/2011HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  5/13/2011HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Maria Antonia Berrios
  5/13/2011HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  5/16/2011HouseHouse Floor Amendment No. 2 Rules Refers to Revenue & Finance Committee
  5/17/2011HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Maria Antonia Berrios
  5/17/2011HouseHouse Floor Amendment No. 3 Referred to Rules Committee
  5/17/2011HouseAdded Alternate Chief Co-Sponsor Rep. Maria Antonia Berrios
  5/18/2011HouseHouse Floor Amendment No. 3 Rules Refers to Revenue & Finance Committee
  5/19/2011HouseHouse Floor Amendment No. 3 Recommends Be Adopted Revenue & Finance Committee; 005-004-000
  5/20/2011HouseSecond Reading - Short Debate
  5/20/2011HouseHeld on Calendar Order of Second Reading - Short Debate
  5/20/2011HouseAdded Alternate Co-Sponsor Rep. Kelly M. Cassidy
  5/23/2011HouseHouse Floor Amendment No. 4 Filed with Clerk by Rep. Michael J. Zalewski
  5/23/2011HouseHouse Floor Amendment No. 4 Referred to Rules Committee
  5/25/2011HouseHouse Floor Amendment No. 4 Rules Refers to Revenue & Finance Committee
  5/25/2011HouseHouse Floor Amendment No. 5 Filed with Clerk by Rep. Michael J. Zalewski
  5/25/2011HouseHouse Floor Amendment No. 5 Referred to Rules Committee
  5/25/2011HouseHouse Floor Amendment No. 5 Rules Refers to Revenue & Finance Committee
  5/25/2011HouseHouse Floor Amendment No. 6 Filed with Clerk by Rep. Michael J. Zalewski
  5/25/2011HouseHouse Floor Amendment No. 6 Referred to Rules Committee
  5/26/2011HouseHouse Floor Amendment No. 5 Recommends Be Adopted Revenue & Finance Committee; 006-003-000
  5/26/2011HouseHouse Floor Amendment No. 7 Filed with Clerk by Rep. Michael J. Zalewski
  5/26/2011HouseHouse Floor Amendment No. 7 Referred to Rules Committee
  5/27/2011HouseHouse Floor Amendment No. 7 Recommends Be Adopted Rules Committee; 003-000-000
  5/27/2011HouseHouse Floor Amendment No. 3 Withdrawn by Rep. Maria Antonia Berrios
  5/27/2011HouseHouse Floor Amendment No. 5 Withdrawn by Rep. Michael J. Zalewski
  5/27/2011HouseHouse Floor Amendment No. 7 Adopted by Voice Vote
  5/27/2011HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/27/2011HouseAdded Alternate Chief Co-Sponsor Rep. Ed Sullivan, Jr.
  5/27/2011HouseHouse Floor Amendment No. 2 Tabled Pursuant to Rule 40
  5/27/2011HouseHouse Floor Amendment No. 4 Tabled Pursuant to Rule 40
  5/27/2011HouseHouse Floor Amendment No. 6 Tabled Pursuant to Rule 40
  5/27/2011HouseFinal Action Deadline Extended-9(b) May 31, 2011
  5/28/2011HouseThird Reading - Short Debate - Passed 099-011-003
  5/28/2011HouseAdded Alternate Co-Sponsor Rep. Jim Sacia
  5/28/2011SenateSecretary's Desk - Concurrence House Amendment(s) 7
  5/28/2011SenatePlaced on Calendar Order of Concurrence House Amendment(s) 7 - May 29, 2011
  5/28/2011SenateHouse Floor Amendment No. 7 Motion to Concur Filed with Secretary Sen. Susan Garrett
  5/28/2011SenateHouse Floor Amendment No. 7 Motion to Concur Referred to Assignments
  5/28/2011SenateHouse Floor Amendment No. 7 Motion to Concur Assignments Referred to Revenue
  6/15/2011SenateHouse Floor Amendment No. 7 Motion to Concur Referred to Assignments
  6/15/2011SenateHouse Floor Amendment No. 7 Motion to Concur Assignments Referred to Executive
  7/23/2011SenatePursuant to Senate Rule 3-9(b) / Referred to Assignments
  7/23/2011SenateHouse Floor Amendment No. 7 Motion to Concur Referred to Assignments; Pursuant to Senate Rule 3-9(b)
  10/27/2011SenateHouse Floor Amendment No. 7 Motion to Concur Assignments Referred to Revenue
  11/3/2011SenateApproved for Consideration Assignments
  11/3/2011SenatePlaced on Calendar Order of Concurrence House Amendment(s) 7 - November 8, 2011
  11/9/2011SenateHouse Floor Amendment No. 7 Motion to Concur Postponed Revenue
  1/14/2012SenatePursuant to Senate Rule 3-9(b) / Referred to Assignments
  1/14/2012SenateHouse Floor Amendment No. 7 Motion to Concur Referred to Assignments; Pursuant to Senate Rule 3-9(b).
  1/8/2013SenateSession Sine Die

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