97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB3556
 
Introduced 2/24/2011, by Rep. Adam Brown - Sandy Cole - Jason Barickman - David Harris - Renée Kosel, et al.
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 200/18-179 new
105 ILCS 5/2-3.155 new
30 ILCS 805/8.35 new

     Amends the Property Tax Code.  Requires the county clerk to abate the taxes levied by a school district on each parcel of qualified homestead  property
that is owned
by a taxpayer who is 65 years of age or older and who had an annual household income of $35,000 or less for the previous taxable year.  Amends the School Code. Subject to appropriation, requires the State Board of Education to reimburse each school district for any revenue lost due to the property tax abatement.  Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
  


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
 
 
A BILL FOR
 

  
HB3556LRB097 06208 HLH 46283 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 18-179 as follows:
 
6    (35 ILCS 200/18-179  new)
7    Sec. 18-179. Abatement of school district taxes for 
8eligible senior citizens.
9    (a) The county clerk shall abate the taxes levied by a 
10school district on each parcel of qualified homestead  property

11that is owned
by an eligible senior citizen.
12    (b) The county clerk shall establish a procedure for 
13eligible senior citizens to apply for this abatement. 
14    (c) As used in this Section:
15    "Eligible senior citizen" means a taxpayer who is 65 years 
16of age or older and who had an annual household income of 
17$35,000 or less for the previous taxable year. 
18    "Qualified homestead property" means a parcel of real 
19property that:
20        (1) is occupied by not more than 2 families; and
21        (2) is used as the
principal residence by an eligible 
22    senior citizen.
23    "Annual household income" has the meaning set forth under 
 
 
HB3556- 2 -LRB097 06208 HLH 46283 b

1Section 15-172. 
 
2    Section 10. The School Code is amended  by adding Section 
32-3.155 as follows:
 
4    (105 ILCS 5/2-3.155 new)
5    Sec. 2-3.155. Tax abatement reimbursements. The Board 
6shall, subject to appropriation, reimburse each school 
7district for any revenue lost due to the property tax abatement 
8under Section 18-179 of the Property Tax Code.
 
9    Section 90. The State Mandates Act is amended by adding 
10Section 8.35 as follows:
 
11    (30 ILCS 805/8.35 new)
12    Sec. 8.35. Exempt mandate. Notwithstanding Sections 6 and 8 
13of this Act, no reimbursement by the State is required for the 
14implementation of any mandate created by this amendatory Act of 
15the 97th General Assembly.
 
 
16    Section 99. Effective date. This Act takes effect upon 
17becoming law.