90th General Assembly
Summary of HB2410
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House Sponsors:
BROWN.

Short description: 
PROP TX-ABATE-SENIOR CITIZENS                                              

Synopsis of Bill as introduced:
        Amends the Property Tax Code.  Provides  that  the  county  clerk      
   shall abate the tax extended for educational purposes on property that      
   (i)  is  owned  by  an  individual  68  years of age or older and (ii)      
   qualifies  for  the  General  Homestead  Exemption  under  the   Code.      
   Provides  that  the taxes shall be abated on a prorata basis. Provides      
   that the aggregate abatement shall  be  in  an  amount  equal  to  the      
   balance  in  the  Senior  Citizens  Property  Tax Reduction Fund or an      
   amount to abate 100% of the taxes levied for educational  purposes  on      
   eligible properties, whichever is less. Provides that the county clerk      
   shall annually transfer an amount equal to the amount of the abatement      
   in  the  school  district  to that school district. Requires the State      
   Comptroller to annually determine the State revenue  surplus  for  the      
   preceding  fiscal  year by subtracting expenditures out of the General      
   Revenue Fund from receipts into that Fund during the preceding  fiscal      
   year.  Provides  that  an  amount equal to the revenue surplus for the      
   preceding fiscal year shall be  deposited  into  the  Senior  Citizens      
   Property  Tax  Reduction  Fund  for  the abatement.  Provides that any      
   surplus in the Fund after distribution to the county collectors  shall      
   be  transferred to the General Revenue Fund.  Amends the State Finance      
   Act to create the Senior Citizens Property Tax Reduction  Fund.  Makes      
   other changes.  Effective immediately.                                      
 
Last action on Bill: SESSION SINE DIE

   Last action date: 99-01-12

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


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 Full Text  Bill Status