98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
HC0038
 
Introduced , by Rep. John M. Cabello
 
SYNOPSIS AS INTRODUCED:
 

 
  
ILCON Art. IX, Sec. 4

     Proposes to amend the Revenue Article of the Illinois Constitution.  Provides that, beginning  with the 2017 taxable year, counties may not classify real property for
purposes of taxation. Effective upon being declared adopted.
  


LRB098 15837 HLH 50880 e

 

  
HC0038LRB098 15837 HLH 50880 e


  
1
HOUSE JOINT RESOLUTION

  
2
CONSTITUTIONAL AMENDMENT

  
 
  
3    RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE 
4NINETY-EIGHTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE 
5SENATE CONCURRING HEREIN, that there shall be submitted to the 
6electors of the State for adoption or rejection at the general 
7election next occurring at least 6 months after the adoption of 
8this resolution a proposition to amend Section 4 of Article 9 
9of the Illinois Constitution as follows:
  
 

10
ARTICLE IX 


11
REVENUE






12    (ILCON Art. IX, Sec. 4)



13SECTION 4. REAL PROPERTY TAXATION 

14    (a) Taxes Except as otherwise provided in this Section, 
15taxes upon real
property shall be levied uniformly by valuation 
16ascertained as the
General Assembly shall provide by law.

17    (b) Beginning with the 2017 taxable year, counties may not 
18classify real property for
purposes of taxation. Subject to 
19such limitations as the General Assembly may
hereafter 
20prescribe by law, counties with a population of more than

21200,000 may classify or continue to classify real property for

22purposes of taxation. Any such classification shall be 
23reasonable and
assessments shall be uniform within each class. 
 
 
HC0038- 2 -LRB098 15837 HLH 50880 e

1The level of assessment
or rate of tax of the highest class in 
2a county shall not exceed two and
one-half times the level of 
3assessment or rate of tax of the lowest
class in that county. 
4Real property used in farming in a county shall
not be assessed 
5at a higher level of assessment than single family
residential 
6real property in that county.

7    (c) Any depreciation in the value of real estate occasioned 
8by a
public easement may be deducted in assessing such 
9property.

10(Source: Illinois Constitution.)

 
  
11
SCHEDULE

  
12    This Constitutional Amendment takes effect upon being 
13declared adopted in accordance with Section 7 of the Illinois 
14Constitutional Amendment Act.