| IL | HB1377 | Pass | Amends the Property Tax Code. Creates a homestead exemption for eligible property that contains a single family residence that was built no earlier than January 1, 2021 by a municipality and was sold to a private homeowner before January 1, 2035. Pro...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0793 |
| IL | SB0317 | Pass | Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property that is owned by a taxing district apply to property that is owned by a governmental entity that is a unit of federal, State, or local government, ...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0873 |
| IL | SB2936 | Pass | Amends the Property Tax Code. Provides that the abatement for property located in an area of urban decay also applies to newly remodeled single-family or duplex residential dwelling units (currently, only newly constructed single-family or duplex dwe...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0931 |
| IL | SB3209 | Pass | Amends the Property Tax Code. In provisions concerning charitable exemptions granted to limited liability companies, removes a requirement that the limited liability company must be a disregarded entity for federal and Illinois income tax purposes. E...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0954 |
| IL | SB3155 | Pass | Amends the Illinois Income Tax Act. In provisions requiring a claimant or claimants to repay certain amounts received under the angel investment tax credit if a qualified new business venture fails to maintain its minimum employment threshold, provid...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0945 |
| IL | SB3275 | Pass | Amends the Real Estate Transfer Tax Law in the Property Tax Code. Provides that paper revenue stamps shall be phased out by December 31, 2025. Requires counties to issue electronic revenue stamps or alternative indicia thereafter. Effective immediate...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0963 |
| IL | SB3282 | Pass | Amends the Retailers' Occupation Tax Act. Provides that, by March 31 of each year, each holder of a Direct Pay Permit shall review its purchase activity for the 12-month period ending on December 31 of the immediately preceding calendar year to verif...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0966 |
| IL | SB3362 | Pass | Amends the Retailers' Occupation Tax Act. Provides that a retailer that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the occupation of selling at retail in Illin...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0983 |
| IL | SB3426 | Pass | Amends the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning the exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft. Amends t...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0995 |
| IL | SB3452 | Pass | Amends the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, and the Cannabis Regulation and Tax Act. In provisions concerning administrative hearings regarding the seizure of certain contraband products, provides th...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-1001 |
| IL | HB5513 | Pass | Amends the Governor's Office of Management and Budget Act. Creates the Annual Comprehensive Financial Report Internal Control Unit. Provides that the ACFR Internal Control Unit may develop policies, plans, and programs to be used by the Office for th...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-0866 |
| IL | SB3592 | Pass | Creates the Strengthening Community Media Act. Provides that a local news organization shall not be sold to a company without giving written notice 120 days before the sales occurs to specified individuals and organizations. Amends the Higher Educati...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-1021 |
| IL | SB3567 | Pass | Amends the Truth in Taxation Law in the Property Tax Code. In provisions concerning Truth in Taxation notices, provides that the notice shall be conspicuously posted (currently, posted) on the taxing district's homepage or on a page accessible throug...
[Detail][Text][Discuss] | 2024-08-09
Public Act . . . . . . . . . 103-1018 |
| IL | HB5640 | Pass | Amends the Statute on Statutes. Provides that whenever there is a reference in any Act to "armed forces", "armed forces of the United States", "U.S. Armed Forces", "United States Armed Forces", or "uniformed services", these terms shall be construed ...
[Detail][Text][Discuss] | 2024-08-02
Public Act . . . . . . . . . 103-0746 |
| IL | HB2232 | Pass | Amends the Property Tax Code. Provides that a claim for a refund resulting from a final order of the Property Tax Appeal Board shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose; provided, however...
[Detail][Text][Discuss] | 2024-07-19
Public Act . . . . . . . . . 103-0655 |
| IL | HB4125 | Pass | Amends the Property Tax Code. Provides that the statute of limitations for the execution of a certificate of error does not apply to a certificate of error correcting an assessment to $1 when the property is used as a common area by a subdivision, as...
[Detail][Text][Discuss] | 2024-07-19
Public Act . . . . . . . . . 103-0662 |
| IL | HB5412 | Pass | Amends the Reimagining Energy and Vehicles in Illinois Act and the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act. Provides that failure to report certain data may result in ineligibility to receive incentives and may result in revocat...
[Detail][Text][Discuss] | 2024-07-19
Public Act . . . . . . . . . 103-0712 |
| IL | HB0612 | Pass | Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II ...
[Detail][Text][Discuss] | 2024-07-01
Effective Date July 1, 2024 |
| IL | SB2859 | Pass | Amends the Property Tax Code. Provides that a regional wastewater facility shall be valued at 33 1/3% of the fair cash value of the facility, with consideration given to the probable net value that could be realized by the owner if the facility was r...
[Detail][Text][Discuss] | 2024-07-01
Public Act . . . . . . . . . 103-0631 |
| IL | HB4844 | Pass | Creates the First 2024 General Revisory Act. Combines multiple versions of Sections amended by more than one Public Act. Renumbers Sections of various Acts to eliminate duplication. Corrects obsolete cross-references and technical errors. Makes styli...
[Detail][Text][Discuss] | 2024-07-01
Effective Date July 1, 2024 |
| IL | SB3475 | Pass | Amends the Hotel Operators' Occupation Tax Act. Makes changes concerning the distribution of proceeds under the Act. Effective immediately.
[Detail][Text][Discuss] | 2024-07-01
Public Act . . . . . . . . . 103-0642 |
| IL | SB3476 | Pass | Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that home-delivered meals provided to Medicare or Medicaid recipients when payment is made by an intermediary pursuant to...
[Detail][Text][Discuss] | 2024-07-01
Public Act . . . . . . . . . 103-0643 |
| IL | HB4284 | Pass | Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the purpose of calculating the limiting rate for levy year 2023, the last preceding aggregate extension base for Homewood School District No. 153 in Cook Co...
[Detail][Text][Discuss] | 2024-05-28
Public Act . . . . . . . . . 103-0587 |
| IL | SB1988 | Pass | Amends the Property Tax Code. Provides that, when a revision is made by the county assessor and that revision is not made on complaint of the property owner, the county assessor shall continue to accept appeals from the taxpayer for a period of not l...
[Detail][Text][Discuss] | 2023-12-08
Public Act . . . . . . . . . 103-0583 |
| IL | SB1675 | Pass | Amends the Property Tax Code. Makes changes concerning interest penalties due on delinquent amounts in counties with 3,000,000 or more inhabitants beginning in tax year 2023. Specifies that counties shall be the designated holders of all tax liens an...
[Detail][Text][Discuss] | 2023-08-11
Public Act . . . . . . . . . 103-0555 |
| IL | SB0074 | Pass | Reinserts the provisions of the engrossed bill with changes. In provisions creating the Property Tax Payment Plan Task Force, adds one member appointed by the Minority Leader of the Senate and one member appointed by the Minority Leader of the House ...
[Detail][Text][Discuss] | 2023-07-28
Public Act . . . . . . . . . 103-0369 |
| IL | SB1705 | Pass | Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Creates an exemption for property that is sold to an active duty member of the armed forces of the United States who presents vali...
[Detail][Text][Discuss] | 2023-07-28
Public Act . . . . . . . . . 103-0384 |
| IL | SB2047 | Pass | Amends the Illinois Income Tax Act. Provides that, if the taxpayer is a partnership or Subchapter S corporation, the credit is allowed to pass through to the partners and shareholders in accordance with the determination of income and distributive sh...
[Detail][Text][Discuss] | 2023-07-28
Public Act . . . . . . . . . 103-0396 |
| IL | HB2579 | Pass | Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and the Retailers' Occupation Tax Act. Provides that the Department of Revenue may deny a certificate of registration to an applicant or refuse to issue, reissue, or re...
[Detail][Text][Discuss] | 2023-07-28
Public Act . . . . . . . . . 103-0319 |
| IL | HB2539 | Pass | Amends the Property Tax Code and the Counties Code. In provisions concerning stipends and additional compensation for certain officials, provides that the Department of Revenue shall remit to each county (or township, if applicable) the amount requir...
[Detail][Text][Discuss] | 2023-07-28
Public Act . . . . . . . . . 103-0318 |
| IL | HB2518 | Pass | Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Extends the estimated dates of completion of redevelopment projects and the retirement of obligations issued to finance redevelopment project costs for various ordi...
[Detail][Text][Discuss] | 2023-07-28
Public Act . . . . . . . . . 103-0315 |
| IL | HB2224 | Pass | Amends the State Comptroller Act. Provides that after 3 years from the date of issuance of an original Comptroller's warrant, any sum of money payable shall be presumed abandoned and subject to disposition under the Revised Uniform Unclaimed Property...
[Detail][Text][Discuss] | 2023-06-30
Public Act . . . . . . . . . 103-0148 |
| IL | HB2289 | Pass | Creates the First 2023 General Revisory Act. Combines multiple versions of Sections amended by more than one Public Act. Renumbers Sections of various Acts to eliminate duplication. Corrects obsolete cross-references and technical errors. Makes styli...
[Detail][Text][Discuss] | 2023-06-30
Public Act . . . . . . . . . 103-0154 |
| IL | HB3902 | Pass | Specifies that the amendatory Act may be referred to as the Drones as First Responders Act. Amends the Freedom from Drone Surveillance Act. Defines the terms "parade", "routed event", and "special event". Authorizes the use of drones for additional s...
[Detail][Text][Discuss] | 2023-06-16
Public Act . . . . . . . . . 103-0101 |
| IL | SB1225 | Pass | Amends the Property Tax Code. Provides that the chief county assessment officer in a county with fewer than 3,000,000 inhabitants may require an application to be made to establish or reestablish that a parcel is entitled to common area assessment of...
[Detail][Text][Discuss] | 2023-06-09
Public Act . . . . . . . . . 103-0083 |
| IL | SB1641 | Pass | Amends the Uniform Penalty and Interest Act. In provisions concerning penalties for late payment or nonpayment of tax, removes references to an amended return. Provides that a liability resulting from a federal change that is reported and paid no lat...
[Detail][Text][Discuss] | 2023-06-09
Public Act . . . . . . . . . 103-0098 |
| IL | SB1963 | Pass | Amends the Use Tax Act, the Service Use Tax Act, and the Service Occupation Tax Act to update a cross reference. Makes changes concerning incentives for mid-range ethanol blends, gasohol, and majority blended ethanol fuel. Makes changes concerning an...
[Detail][Text][Discuss] | 2023-06-07
Public Act . . . . . . . . . 103-0009 |
