Bills

HB0027 - INC TX-EMERGENCY WORKER

Amends the Illinois Income Tax Act. In provisions concerning volunteer emergency workers, provides that, for taxable years beginning on or after January 1, 2025, "volunteer emergency worker" also includes a community policing volunteer, a volunteer auxiliary police officer, or a volunteer auxiliary deputy. Effective immediately.

HB0047 - PROP TAX-SR FREEZE-MEDICARE

Amends the Property Tax Code. In a provision concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that, beginning in taxable year 2026, the taxpayer's annual household income for purposes of determining eligibility for the exemption shall be reduced by any amounts paid by the taxpayer as Medicare premiums during the calendar year. Effective immediately.

HB0058 - USE/OCC TX-HOLIDAY

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2025 through August 11, 2025. Effective immediately.

HB0060 - GUARANTEED INCOME PROGRAM-BAN

Creates the Prohibition on Taxpayer Funding of Guaranteed Income Act. Provides that, on and after July 1, 2025, no unit of government may use taxpayer money to fund a guaranteed income program. Preempts the exercise of home rule powers. Effective July 1, 2025.

HB0061 - PROP TX-BALLOT INITIATIVES

Amends the Property Tax Code. Provides that each tax bill shall include a statement of the dollar amount of the taxpayer's total tax bill that is attributable to a ballot initiative or referendum and the date on which each property tax-related change made by that ballot initiative or referendum will expire. Effective immediately.

HB0069 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable years 2025 and thereafter, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $75,000 for all qualified property. Effective immediately.

HB0070 - PROP TX-DISABILITIES

Amends the Property Tax Code. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2025. Effective immediately.

HB1027 - PROP TX-VETERANS-SPOUSE

Amends the Property Tax Code. Provides that, for taxable year 2025 and thereafter, the homestead exemption for veterans with disabilities carries over to the benefit of a deceased veteran's remarried surviving spouse as long as the surviving spouse holds the legal or beneficial title to the property and permanently resides on the property (currently, the surviving spouse is not eligible for the exemption if the spouse remarries). Effective immediately.

HB1050 - USE/OCC TAX-HEARING AIDS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2026, hearing aids are exempt from the taxes under those Acts. Effective immediately.

HB1075 - FY26 Budget Implementation legislation

Creates the Fiscal Year 2026 Budget Implementation Act. Fund sweeps that may impact counties are available via this link

HB1091 - PROP TAX-CHARITABLE REHAB

Amends the Property Tax Code. In a Section regarding property tax exemptions for charitable purposes, provides that property held by a charitable organization for the purpose of constructing or rehabilitating residences for eventual transfer to qualified low-income families through sale, lease, or contract for deed is exempt from property tax as a charitable purpose. Provides that the exemption commences on the day title to the property is transferred to the organization and continues to the end of the levy year in which the organization transfers title to the property to a qualified low-income family. Effective immediately.

HB1092 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $85,000 for all qualified property. Effective immediately.

HB1099 - PROP TAX-HOMESTEAD EXEMPTION

Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year and that the term "household income" does not include the income of an exempt family member if the exempt family member used the residence as his or her principal place of residence for less than 12 months during the calendar year preceding the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Effective immediately.

HB1115 - PROP TX-GOLD STAR PARENT

Amends the Property Tax Code. Provides that homestead property that is owned and used as a primary residence by a Gold Star Parent is exempt from taxation under the Code. Effective immediately.

HB1150 - PROP TX-EXEMPT PARCELS

Amends the Property Tax Code. Provides that, if a taxing district fails to timely file an affidavit that is required to be filed with respect to exempt property, then, prior to terminating the exemption, the chief county assessment officer shall notify the taxing district by first-class mail that the chief county assessment officer has not received the affidavit.

HB1167 - PROP TX-SOUTH SUBURBAN CREDIT

Amends the Property Tax Code. Creates the South Suburban Property Tax Relief Homestead Exemption Pilot Program. Provides that, for taxable years 2026 through 2030, certain qualified homestead property that is used as the primary residence of an individual who has occupied the property for at least 5 continuous years as of January 1 of the taxable year is eligible for a credit against the property taxes imposed on that property. Provides that the amount of the credit is the lesser of (i) the property tax liability for the property for the applicable taxable year or (ii) $5,000. Contains provisions concerning applications for the pilot program. Provides that the Cook County Assessor may not award credits under the pilot program for more than 7,500 properties in any taxable year. Amends the State Finance Act. Creates the South Suburban Property Tax Relief Fund. Provides that moneys in the Fund shall be used to make reimbursements to taxing districts that are affected by the South Suburban Property Tax Relief Homestead Exemption Pilot Program. Makes changes to provisions concerning the Cannabis Regulation Fund to provide for transfers to the South Suburban Property Tax Relief Fund. Amends the Video Gaming Act to make conforming changes. Effective immediately.

HB1177 - USE/OCC TAX-FIREARMS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Sets forth provisions concerning the distribution of the proceeds. Effective immediately.

HB1193 - PROP TX-SENIOR FREEZE-CPI

Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the senior freeze shall be $73,700 for all qualified property (currently, $65,000). Provides that the maximum income limitation shall be adjusted each year according to the change in the Consumer Price Index for All Urban Consumers. Effective immediately.

HB1199 - PROP TX-EXTENSION LIMITATION

Amends the Property Tax Code. Provides that, notwithstanding any other provision of law, beginning in taxable year 2026, no county clerk may extend against any property an annual property tax that exceeds the amount generated by multiplying the property tax liability for the property in the immediately preceding taxable year by one plus the percentage increase, if any, in the Consumer Price Index for the 12-month period ending in September of the immediately preceding taxable year, unless the increase in the property tax liability is the result of improvements to the property or the result of the removal of one or more exemptions that were granted with respect to the property for the immediately preceding taxable year. Effective immediately.

HB1203 - INC TX-RATES

Amends the Illinois Income Tax Act. Provides that the rate of tax on individuals, trusts, and estates is 4.85% (currently, 4.95%). Makes a conforming change concerning the pass-through entity tax. Effective immediately.

HB1238 - PROP TX-FLOOD HAZARD

Amends the Property Tax Code. Creates a homestead exemption, subject to certain limitations, for property that is located within a special flood hazard area as identified by the Federal Emergency Management Agency. Provides that the amount of the exemption shall be a reduction in the property's equalized assessed value of $5,000. Effective immediately.

HB1282 - INC TX-LGDF TRANSFERS

Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.

HB1283 - MUNI CD-MOTOR FUEL REVENUE

Amends the Illinois Municipal Code. Provides that all municipalities (currently, only municipalities in a county with a population of over 3,000,000 inhabitants) may impose a motor fuel tax. Effective immediately.

HB1307 - PEN CD-IMRF-FIRE/PARAMEDIC

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that if a full-time firefighter or firefighter/paramedic employed by a city, village, incorporated town, or township that meets certain requirements is not eligible to participate in a retirement fund created under the Downstate Firefighters Article of the Code, then he or she is eligible to participate, as a sheriff's law enforcement employee, under the IMRF Article of the Code. Specifies survivor and occupational disease disability benefits that are available to the qualifying firefighters. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB1308 - PROP TX-VETERANS

Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that, if the veteran has a permanent and total disability rating from the United States Department of Veterans Affairs, then the property is exempt from taxation under the Code. Effective immediately.

HB1317 - REPEAL ILLINOIS TRUST ACT

Repeals the Illinois TRUST Act. Makes corresponding changes in the Illinois Identification Card Act and the Illinois Vehicle Code. Effective immediately.

HB1321 - PROP TX-TAX DISTRICT SURPLUS

Amends the Property Tax Code. Provides that no taxing district may hold more than 150% of the previous levy year's property tax collections in cash or cash-equivalent assets. Provides that excess amounts shall be refunded to taxpayers. Effective immediately.

HB1322 - MANUFACTURING-ENERGY-EXEMPTION

Amends the Gas Use Tax Law. Exempts certain business enterprises from taxation under the Act. Amends the Gas Revenue Tax Act. Provides that the definition of "gross receipts" does not include consideration received from certain business enterprises. Amends the Electricity Excise Tax Law. Provides that the tax under the Act is not imposed with respect to any use by the purchaser in the process of manufacturing or assembling tangible personal property for wholesale or for retail sale or lease. Effective immediately.

HB1323 - BOND AUTH-NO ROLLOVER

Amends the Bond Authorization Act. Provides that the authority of a public corporation to levy taxes in connection with the payment of bonds or other evidences of indebtedness ceases upon the maturity date of the bond or other evidence of indebtedness or upon the discharge of the debt, whichever comes first. Effective immediately.

HB1326 - PROP TX-5-YEAR HOMESTEAD

Amends the Property Tax Code. Creates a homestead exemption for certain property located in Cook County that has been used as a qualified taxpayer's principal dwelling place for at least 5 continuous years as of January 1 of the taxable year. Provides that the aggregate amount of property taxes levied against that property in any taxable year may not exceed $5,000. Effective immediately.

HB1334 - PROP TX-PERSON W/ DISABILITY

Amends the Property Tax Code. In provisions concerning the homestead exemption for persons with disabilities, provides that, if the person with a disability is eligible to receive disability benefits under the federal Social Security Act, then the property is exempt from taxation under this Code. Effective immediately.

HB1337 - PROP TX-PERSON W/DISABILITY

Amends the Property Tax Code. In provisions concerning the homestead exemption for persons with disabilities, provides that, if the person with a disability is eligible to receive disability benefits under the federal Social Security Act and has a household income that does not exceed 200% of the federal poverty level, then the property is exempt from taxation under the Code. Effective immediately.

HB1339 - PROP TX-SENIOR HOMESTEAD

Amends the Property Tax Code. Provides that property that qualifies for the senior citizens homestead exemption is exempt from taxation under the Code. Effective immediately.

HB1378 - PROP TX-REFUNDS

Amends the Property Tax Code. Provides that, subject to certain limitations, a claim for a refund resulting from certain orders of the circuit court or from a certificate of error shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose. Effective immediately.

HB1403 - $LAW ENFORCEMENT CAMERA GRANTS

Appropriates $80,000,000 from the General Revenue Fund to the Law Enforcement Training Standards Board for deposit into the Law Enforcement Camera Grant Fund to assist units of local government in Illinois with full compliance with the mandates of the Law Enforcement Officer-Worn Body Camera Act. Contains provisions on legislative findings. Effective immediately.

HB1410 - TAXPAYER FISCAL CHARTER ACT

Creates the Taxpayers' Fiscal Charter Act. Provides for a discretionary spending freeze for fiscal years 2026 and 2027. Sets forth requirements to increase discretionary spending beginning in fiscal year 2028. Requires any new spending proposed by the General Assembly in addition to existing obligations to be accompanied by a proposed source of revenue to pay for the proposed spending or specified cuts necessary to offset the proposed spending. Prohibits unfunded mandates. Requires the publishing of certain information before voting on or enacting an appropriations bill. Effective immediately.

HB1414 - PROP TX-ABATEMENTS

Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, if a taxing district grants a property tax abatement for a defined period of time measured in levy years, then, for the first levy year after the expiration of the abatement, the district's aggregate extension base shall be the taxing district's last preceding aggregate extension, subject to certain adjustments, plus the amount of the expired abatement for the previous levy year. Effective immediately.

HB1415 - PROP TX-NOTICE

Amends the Property Tax Code. Makes changes concerning the list of delinquent taxes. Requires the sheriff, on or before May 15 of each year, to present the delinquent lists to the county treasurer or county collector for examination. Effective immediately.

HB1440 - PROP TX-TAX DEEDS

House Bill 1440 proposes to amend the Property Tax Code concerning the recording of tax deeds issued to counties acting as trustees for all taxing districts with interests in those taxes or special assessments.

The bill provides that tax deeds issued to a county, when acting as trustee under Section 21-90 of the Property Tax Code to manage properties with delinquent taxes, must be recorded by the county, are exempt from municipal transfer stamps, and are not subject to any municipal real estate transfer taxes, requirements or municipal real estate transfer taxes. 

The intent behind HB1440 is to streamline the process for counties to record tax deeds obtained through tax sales, reducing administrative burdens and potential delays associated with municipal transfer stipulations.

The legislation is supported by Cook County and the Cook County Land Bank Authority. The Illinois Municipal League, the DuPage Mayors and Managers Conference, and several municipalities in DuPage County oppose the bill.

HB1459 - MANUFACTURING-ENERGY-EXEMPTION

Amends the Gas Use Tax Law. Exempts certain business enterprises from taxation under the Act. Amends the Gas Revenue Tax Act. Provides that the definition of "gross receipts" does not include consideration received from certain business enterprises. Amends the Electricity Excise Tax Law. Provides that the tax under the Act is not imposed with respect to any use by the purchaser in the process of manufacturing or assembling tangible personal property for wholesale or for retail sale or lease. Effective immediately.

HB1497 - PTELL-FREEZE

Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for levy years 2026 through 2030, the term "taxing district" includes each home rule taxing district. Provides that, for levy years 2026 through 2030, the extension limitation is 0% or the rate of increase approved by the voters. Contains provisions setting forth the aggregate extension for taxing districts that became subject to the Property Tax Extension Limitation Law as a result of the amendatory Act. Sets forth powers and duties of the Department of Revenue. Limits the power of home rule units to tax. Effective immediately.

HB1563 - PROP TX-SENIOR FREEZE-CPI

Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the senior freeze shall be $75,000 for all qualified property (currently, $65,000). Provides that the maximum income limitation shall be adjusted each year according to the change in the Consumer Price Index for All Urban Consumers. Effective immediately.

HB1570 - GATA-GRANT LIMITATIONS

Amends the Grant Accountability and Transparency Act. Provides that grants shall not restrict the amount of money used to pay for fringe benefits. Provides that grants shall not restrict administrative costs to less than 20% of the grant award. Defines "fringe benefits".

HB1571 - LAND BANK AUTHORITY ACT

Creates the Land Bank Authority Act. Authorizes the corporate authorities of a municipality or county, or 2 or more municipalities or counties, to create a land bank by ordinance (for the corporate authorities of a home rule municipality or county), by entering into an intergovernmental cooperation agreement (for the corporate authorities of 2 or more municipalities and counties), or by authority already provided to a county, municipality, or other taxing district prior to the effective date of the Act. Includes provisions relating to legislative findings and purpose, definitions, and interpretation of the Act. Effective immediately.

HB1575 - RESTRICT COVENANT MODIFY FEE

Amends the Counties Code. Provides that a county recorder may not impose a fee for filing a restrictive covenant modification to an unlawful restrictive covenant (currently a county recorder may impose a fee for filing a restrictive covenant modification to an unlawful restrictive covenant in an amount not to exceed $10). Provides that a county recorder may not charge a fee for any copies of records necessary for filing a restrictive covenant modification to an unlawful restrictive covenant.

HB1609 - PROP TX-NATURAL PRESERVATION

Amends the Property Tax Code. Provides that, for the purposes of assessment, property registered in perpetuity with the register of areas under the Illinois Natural Areas Preservation Act is considered to be encumbered by a public easement and shall be depreciated to a level at which its value is $5 per acre, and any improvement, dwelling, or other appurtenant structure present on that land shall be valued at 33 1/3% of its fair cash value. Provides that a conservation right on land preserving a habitat for plant and animal species that are native to Illinois (currently, State or federal endangered or threatened species or federal candidate species) is considered to provide a demonstrated public benefit. Provides that a conservation right on land located adjacent to a park, conservation area, nature preserve, or other land or water area that is publicly owned or otherwise permanently protected for conservation purposes is considered to provide a demonstrated public benefit if the conservation right on that land furthers the conservation purposes of the adjacent protected area. Effective immediately.

HB1637 - MOTOR FUEL-NO CPI INCREASE

Amends the Motor Fuel Tax Law. Provides that an increase in the rate of tax based on the change in the Consumer Price Index shall not occur from July 1, 2025 until July 1, 2027. Effective immediately.

HB1701 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased in each taxable year by the annual cost of living adjustment, if any, in Social Security and Supplemental Security Income benefits that takes effect in that taxable year. Effective immediately.

HB1728 - PROP TX-LONG-TIME OCCUPANT

Amends the Property Tax Code. Provides that the long-time occupant homestead exemption applies in all counties beginning with taxable year 2026. Effective immediately.

HB1746 - PROP TX-HOMESTEAD EXEMPT

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the term "maximum income limitation" for the low-income senior citizens assessment freeze homestead exemption means the greater of (i) $80,000 or (ii) $80,000 adjusted by certain increases in the consumer price index-u. Provides that the Department of Revenue shall, not later than January 31 of each calendar year, calculate, publish, and transmit to all county clerks and county treasurers the indexed maximum income limitation number. In provisions concerning the general homestead exemption, provides that, for taxable years 2026 and thereafter, the maximum reduction is $10,000 in all counties.

HB1756 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable years 2025 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.

HB1757 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that property that receives a low-income senior citizens assessment freeze homestead exemption may continue to receive a partial exemption for each of the 4 succeeding taxable years even if the applicant for the exemption would not otherwise qualify for the exemption in the current taxable year because the applicant's household income for the current taxable year exceeds the maximum income limitation. Effective immediately.

HB1772 - ST FINANCE-CANNABIS REG FUND

Amends the State Finance Act. Modifies the allocation of moneys from the Cannabis Regulation Fund. Provides that, of the 8% of funds transferred to the Local Government Distributive Fund, 2% shall be used to fund law enforcement training programs that include (i) the use of de-escalation techniques to prevent or reduce the need for force whenever safe and feasible, (ii) specific training on officer safety techniques including cover, concealment, and time, and (iii) training focused on high risk traffic stops; 2% shall be used for the purchase of body cameras; 2% shall be for law enforcement to use at their discretion; 1% shall be allocated to counties for costs associated with pretrial services; and 1% shall be allocated to counties for costs associated with juvenile expungements.

HB1789 - PROP TX-SENIOR EXEMPTION

Amends the Property Tax Code. Provides that the total property tax bill for any property receiving the senior citizens homestead exemption may not exceed 101% of the tax bill for the immediately preceding taxable year, unless the increase is due to improvements to the property that increased the property's fair market value in the applicable tax year.

HB1791 - PROP TX-ENERGY STORAGE

Amends the Property Tax Code. Provides that the fair cash value of commercial energy storage system improvements in counties with fewer than 3,000,000 inhabitants shall be determined by subtracting the allowance for physical depreciation from the commercial energy storage system trended real property cost basis. Provides that those commercial energy storage systems are not subject to equalization factors applied by the Department of Revenue or by any board of review, assessor, or chief county assessment officer. Provides that the owner of the commercial energy storage system shall commission a metes and bounds survey description of the land upon which the commercial energy storage system is located. Contains other provisions concerning the assessment of commercial energy storage systems. Effective immediately.

HB1801 - PROP TX-OMITTED PROPERTY

Amends the Property Tax Code. In counties with fewer than 3,000,000 inhabitants, provides that property that receives an erroneous homestead exemption for the current assessment year or for any of the 3 prior assessment years may be considered omitted property. Provides for penalties and interest to be imposed on that omitted property. Provides that any arrearage of taxes or interest that might have been assessed against that omitted property shall not be chargeable to certain bona fide purchasers of the property. Effective immediately.

HB1816 - PROP TX-BOARD OF REVIEW

Amends the Property Tax Code. Provides that, in addition to any other requirements set forth by law, each member of the board of review in a county with 3,000,000 or more inhabitants must be an attorney licensed to practice law in Illinois. Limits the concurrent exercise of home rule powers.

HB1818 - PROP TX-RECORDS

Amends the Property Tax Code. Provides that, where assessment records are presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall make those records available for immediate public inspection through Internet access. Provides that where assessment records, or some of them, are not presently maintained in electronic format, the township assessor, multi-township assessor, or chief county assessment officer shall convert all assessment records into electronic format and maintain those records in that format. Provides that those records shall be made available for immediate public inspection, preferably through Internet access. Contains provisions concerning requests for assessment records. In provisions providing that property records shall contain the elements (or basis) of valuation and computations that are taken into consideration by the chief county assessment officer in determining the fair cash value of property, provides that those elements include, but are not limited to, capitalization rates and tax loads, rental income data and any adjustments thereto, ratios of expenses to income, net income, vacancy and collection loss, reproduction or replacement cost calculators or manuals, physical, functional, and economic depreciation or obsolescence, and comparable sales and sales adjustment factors. Contains provisions concerning tax objections in the circuit court. Repeals provisions providing that the circuit court shall consider tax objections concerning valuation without regard to the correctness of any practice, procedure, or method of valuation followed by the assessor, board of appeals, or board of review in making or reviewing the assessment, and without regard to the intent or motivation of any assessing official. Effective immediately.

HB1826 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

HB1827 - PROP TX-INCOME PROPERTY

Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, taxpayers of income-producing property shall submit income and expense data annually to the chief county assessment officer on or before July 1 of each year. Provides that, in counties of fewer than 3,000,000 inhabitants, the county board may provide by ordinance or resolution that taxpayers of income-producing property shall submit income and expense data annually to the chief county assessment officer on or before March 31 of each year. Contains certain exceptions. Effective immediately.

HB1829 - PROP TX-INCOME PROPERTY

Amends the Property Tax Code. Provides that, in counties in which the county board so provides, by ordinance or resolution, owners of income-producing properties in the county shall file physical descriptions of their properties with the chief county assessment officer upon request of the chief county assessment officer. Sets forth the period of time during which those provisions apply. Provides that the request for information shall include an individualized statement specifying all physical description information that the assessor's office has on record or recorded against the property and shall contain a statement that the owner may confirm the information if no changes are required. Imposes certain penalties if the property owner fails to respond to a request for information. Amends the Freedom of Information Act to provide that financial records and data related to real estate income, expenses, and occupancy submitted by or on behalf of a property owner to a chief county assessment officer, except if submitted as part of an assessment appeal, are exempt from disclosure. Effective immediately.

HB1837 - PROP TX-GENERAL HOMESTEAD

Amends the Property Tax Code. Increases the maximum reduction for the general homestead exemption to $50,000 in counties with 3,000,000 or more inhabitants. Provides that for taxable years 2025 through 2027, the property tax liability for homestead property in Cook County that contains a single-family home or a multi-unit residential dwelling with fewer than 3 units shall not exceed the adjusted property tax liability for the property for the applicable tax year. Effective immediately.

HB1846 - PROP TX-COMPLAINTS

Amends the Property Tax Code. Provides that assessment complaints shall be filed with the board of review within 60 calendar days (currently, 30 calendar days) after publication of the assessment list.

HB1867 - REVENUE-SENIOR FREEZE AND LIHEAP

Amends the Property Tax Code. Provides that the maximum income limitation under the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be adjusted each year by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Amends the Energy Assistance Act. Provides that eligibility limits under the energy assistance program may not exceed the greater of (1) 150% of the federal nonfarm poverty level as established by the federal Office of Management and Budget or 60% of the State median income for the current State fiscal year as established by the U.S. Department of Health and Human Services, whichever is higher; or (2) the eligibility limit for the immediately preceding calendar year, increased by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Effective immediately.

HB1877 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

HB1878 - TRANSFER TX-CREDIT CARDS

Amends the Counties Code. Provides that county recorders and registrars of title are required to accept payment of real estate transfer taxes by credit card. Provides that all service charges or fees associated with the processing or accepting of such a credit card payment shall be paid by the taxpayer.

HB1883 - $DCEO/KANE COUNTY STATE'S ATTY

Appropriates $3,000,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for a grant to the Office of the Kane County State's Attorney for its operational expenses. Effective July 1, 2025.

HB1886 - FINANCE-GOMB-BUDGET

Amends the State Finance Act. Provides that, beginning in 2026, the Governor's Office of Management and Budget shall, at the time set forth for the submission of the State budget under the State Budget Law, provide to the Chairperson and the Minority Spokesperson of each of the appropriations committees of the House of Representatives and the Senate, as well as to the Commission on Government Forecasting and Accountability, a report of (i) all full fiscal year transfers made among line-item appropriations under a specified provision of the Act in the previous fiscal year and during the current fiscal year to date, and (ii) all projected full fiscal year transfers to be made among line-item appropriations under that provision for the remainder of the current fiscal year and the next fiscal year, based on estimates prepared by the Governor's Office of Management and Budget. Provides that the report shall include a detailed summary of estimates upon which projected line-item transfers are based. Effective immediately.

HB1905 - USE/OCC TX-SCHOOL SUPPLIES

Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.

HB1911 - GOV ACCOUNT AUDIT-TOWNSHIPS

Amends the Governmental Account Audit Act. Modifies the audit procedures for governmental units under the Act for the governmental units fiscal years 2027 and after, including: (1) modifying the definitions of "audit report" and "report", and adds a definition for "annual financial report"; (2) requiring the governing body of each governmental unit to conduct an audit every 2 years (rather than annually) of the accounts of the unit to be made by an auditor or auditors, and modifying the requirements of the audits; (3) allowing an exception for a governmental unit receiving revenue of less than $1,400,000 for any fiscal year, with the amount to increase or decrease by a percentage equal to the Consumer Price Index-U as reported on January 1 of each year, to provide a 4-year audit report and annual financial report or annual financial report under specified requirements (rather than a governmental unit receiving revenue of less than $850,000 for any fiscal year providing a 4-year audit report and annual financial report or annual financial report under specified requirements); and (4) modifying the requirements for signing, copying, and filing completed reports. Amends the Township Code to make conforming changes. Effective immediately.

HB1917 - PROP TX-VETERANS

Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that the term "veteran" also includes veterans who were killed in the line of duty but were not Illinois residents at the time of their death. Provides that a requirement that a surviving spouse must be a resident of Illinois from the time of the veteran's death through the taxable year for which the homestead exemption for veterans with disabilities is sought does not apply if the veteran was killed in the line of duty.

HB2344 - PROP TX-PROP RECORD CARDS

Amends the Property Tax Code. Provides that, on and after January 1, 2026, in counties with a population of more than 700,000 residents and fewer than 725,000 residents, at the request of the supervisor of assessments, property record cards supplied by the townships shall be in a digital format compatible with the system used by the supervisor of assessments. Effective immediately.

HB2345 - PROP TX-PTAB HEARINGS

Amends the Property Tax Code. Provides that, in counties with a population of more than 700,000 residents and fewer than 725,000 residents, upon motion of any party and provided that other parties to the appeal do not object, hearings upon appeal to the Property Tax Appeal Board shall be heard online with parties to the appeal participating in the hearing remotely. Requires the Property Tax Appeal Board to amend its rules of practice and procedure within 60 days after the effective date of the amendatory Act to accommodate the remote hearings. Amends the Illinois Administrative Procedure Act. Authorizes the Property Tax Appeal Board to adopt emergency rules to implement the amendatory Act. Effective immediately.

HB2349 - PROP TX-BOARD OF REVIEW

Amends the Property Tax Code. Provides that no more than 2 members of the board of review may be affiliated with the same political party (currently, 2 members of the board shall be affiliated with the political party polling the highest vote for any county office in the county). Effective immediately.

HB2352 - GOVT ACCOUNT AUDIT THRESHOLD

House Bill 2352 would amend the Governmental Account Audit Act to raise the revenue threshold that determines whether a governmental unit must undergo an annual audit of its financial accounts. The goal is to provide more flexibility to smaller local governments with limited revenues, while still maintaining a level of financial transparency and oversight.

Revenue Threshold Increased:

The amendment increases the threshold for requiring an annual audit from $850,000 to $1,500,000 in revenue for any fiscal year. This change acknowledges inflation and the financial reality of small governmental units, reducing their audit burden.

Alternatives to Annual Audit:

Governmental units under the $1.5 million threshold will have two options instead of conducting an annual audit:

1. Option 1: Conduct a full audit once every 4 years, and in the interim years, file an annual financial report with the State Comptroller containing all required information.

2. Option 2: Skip the audit entirely, but still file an annual financial report that:

• Includes all information required by the Comptroller.

• Is shared with all elected officials of the governing board.

• Is presented during a public meeting—either in person or via live phone or web connection.

• Is approved by a 3/5 majority of the governing board.

• Conforming Changes and Immediate Effectiveness:

The bill also makes necessary technical changes to ensure consistency throughout the statute and is effective immediately upon becoming law.

This legislation would reduce the financial and administrative burden on smaller local governments, such as townships, park districts, and special service units, which often struggle to afford annual audits. At the same time, it retains accountability by requiring regular financial reporting, public disclosure, and approval by a supermajority of elected officials.

The provision balances cost savings and transparency, aligning audit requirements with the scale of governmental operations.

Amendment 1 (Adopted)

House Amendment 1, added as Section 3.5 to the Governmental Account Audit Act, creates a targeted exemption from annual audit requirements for specific units of government (park districts, forest preserve districts, and conservation districts), depending on their revenue levels.

Key Provisions:

• Audit Requirement Based on Revenue:

These local government districts will only be required to conduct an audit if their annual revenue exceeds $1,500,000 in a given fiscal year beginning on or after the effective date of this amendment.

• Alternative to Audit for Lower-Revenue Districts:

If a park district, forest preserve district, or conservation district does not meet the $1.5 million revenue threshold, it is exempt from conducting a full audit.

Instead, such a district must file an annual financial report with the Illinois Comptroller, consistent with the reporting requirements already established under Section 3 of the Act.

Purpose and Impact:

This amendment aligns with a broader legislative effort to ease financial and administrative burdens on smaller or lower-revenue local government entities. 

By establishing a revenue threshold and requiring a streamlined financial reporting alternative, the provision ensures continued transparency and accountability, while reducing unnecessary compliance costs for smaller districts. It also standardizes audit exemptions across district types, consistent with similar proposals affecting other local governments.

In summary, the amendment provides fiscal relief to certain local districts without eliminating oversight, and reflects an effort to tailor reporting obligations to the scale of a district’s operations.

HB2382 - PROP TX-SUBDIVISION VALUE

Amends the Property Tax Code. In provisions concerning platted and subdivided but undeveloped property, provides that (i) beginning with the 2025 taxable year, no property's assessed value shall be reduced to less than $150 under those provisions and (ii) beginning with the 2035 taxable year, no property shall be eligible for calculation of its assessed value under those provisions for more than a 10-year period.

HB2388 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Increases the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption from $65,000 to $85,000. Effective immediately.

HB2403 - REVENUE-MEGAPROJECTS

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity may certify a taxpayer for an exemption from any State or local use tax or retailers' occupation tax on building materials that will be incorporated into real estate at a megaproject site. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that a retailer that makes a qualified sale of building materials to be incorporated into real estate at a megaproject site may deduct the receipts from such sales when calculating the taxes imposed by those Acts. Amends the Property Tax Code. Creates the Megaproject Assessment Freeze and Payment Law. Provides that a "megaproject" is a project that meets certain investment and job creation specifications. Provides that the megaproject property is eligible for an assessment freeze. Provides that megaproject property may be granted an abatement. Provides that a company that operates a megaproject shall enter into an agreement with the municipality in which the project is located and other local taxing districts to make certain special payments. Effective July 1, 2025.

HB2424 - PROP TX-HOMESTEAD

Amends the Property Tax Code. Provides that, for the purpose of eligibility for the general homestead exemption, "homestead property" also includes property that is used by a person as his or her principal dwelling place and on which the person is liable for the payment of property taxes under a lease-to-purchase or a lease-option contract.

HB2452 - PROP TX-SENIOR HOMESTEAD

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.

HB2463 - INC TX-LGDF TRANSFERS

Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.

HB2499 - LOCAL GOV DEBT-ALTERNATE BONDS

Amends the Local Government Debt Reform Act. Provides that alternate bonds issued on or after the effective date of the amendatory Act may not be secured by the proceeds of general obligation bonds issued without referendum approval. Effective immediately.

HB2505 - PROP TX-POLICE AND FIRE

Amends the Property Tax Code. Provides that property that is used as a qualified residence by a police officer or firefighter with a duty-related disability is exempt from taxation under the Code. Effective immediately.

HB2509 - USE/OCC TX-ROAD MAINTENANCE

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain materials furnished to a common interest community association pursuant to a contract entered into with the highway commissioner of a road district are exempt from the taxes imposed under those Acts.

HB2510 - PROP TX-TAXING DIST NOTICE

Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately.

HB2520 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for the purpose of the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, the term "household" includes only the applicant and the applicant's spouse (currently, the applicant, the spouse of the applicant, and all persons using the residence of the applicant as their principal place of residence). Effective immediately.

HB2529 - PROP TX-SENIOR EXEMPT

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction for the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Effective immediately.

HB2530 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately.

HB2536 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption.

HB2543 - PROP TX-TAXPAYER EMPOWERMENT

Amends the Property Tax Code. Provides for a non-binding, advisory referendum on the question of whether a taxing district should reduce its aggregate extension by up to 10% from its aggregate extension for the previous taxable year. Provides that the referendum shall be initiated by a petition signed by a number of registered voters of the taxing district that is equal to or greater than 1% but less than 5% of the total number of votes cast in the taxing district in the preceding general election. Provides for a binding referendum on the question of whether a taxing district shall reduce its aggregate extension by up to 10% from its aggregate extension for the previous taxable year. Provides that the referendum shall be initiated by a petition signed by a number of registered voters of a taxing district that is equal to or greater than 5% of the total number of votes cast in the taxing district in the preceding general election. Preempts the power of home rule units to tax. Effective immediately.

HB2571 - PROP TX-DISABLED HOMESTEAD

Amends the Property Tax Code. Provides that, if property was granted a homestead exemption for persons with disabilities for any taxable year beginning on or after January 1, 2025, and if the property remains eligible for the exemption in a subsequent consecutive taxable year, then the total property tax liability for the property for the applicable taxable year may not exceed the total property tax liability for (i) taxable year 2025 or (ii) the first year in which the property became eligible for the exemption, whichever occurs later, unless the chief county assessment officer finds that there were substantial improvements made to the property during the previous taxable year or years. Effective immediately.

HB2592 - PROP TX-CONDO ABATEMENT

Amends the Property Tax Code. Provides that any taxing district may, after the determination of the assessed valuation of its property, order the county clerk to abate any portion of its taxes on any qualified condominium property. Provides that the amount of the abatement may not exceed the special assessments imposed against the property by the condominium association during the taxable year. Provides that "qualified condominium property" means a condominium that is located in a low-income community and with respect to which the condominium association has imposed a special assessment for repairs during the taxable year. Effective immediately.

HB2613 - MOTOR FUEL TAX-RATE

Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2025, the rate of tax shall be $0.19 per gallon (currently, 39.2 cents per gallon, adjusted each year according to the percentage increase in the Consumer Price Index), plus an additional 2 1/2 cents per gallon for diesel fuel, liquefied natural gas, or propane. Amends the Illinois Municipal Code. Provides that no tax may be imposed under the Municipal Motor Fuel Tax Law on or after July 1, 2025. Preempts the exercise of home rule powers. Effective immediately.

HB2632 - PREVAILING WAGE-TAX CREDITS

Amends the Illinois Income Tax Act and the Prevailing Wage Act. Provides that certain transferable tax credits are considered public works within the meaning of the Prevailing Wage Act. Effective immediately.

HB2639 - PROP TX-GENERAL HOMESTEAD AMT

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction for the general homestead exemption is $10,000 in all counties. Effective immediately.

HB2640 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.

HB2642 - PROP TX-AGGREGATE EXTENSION

Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the limiting rate shall be calculated using the highest aggregate extension from any year in which the taxing district was subject to the Property Tax Extension Limitation Law (currently, the last 3 preceding levy years). Provides that an aggregate extension established for a levy year in which the taxing district was authorized to temporarily increase its limiting rate or its extension limitation may not be used.

HB2660 - PROP TX-ASSESSMENT LIMIT

Amends the Property Tax Code. Provides that, in all counties, any change in assessment resulting from reassessment in the general assessment year shall not exceed the lesser of the following: (1) 3% of the assessed value of the property for the prior year; or (2) the percentage change in the Consumer Price Index during the 12-month calendar year preceding the assessment year. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

HB2686 - REVENUE-LOCAL DISTRIBUTIONS

Amends the State Finance Act and the State Revenue Sharing Act. Provides that certain provisions concerning distributions from the State and Local Sales Tax Reform Fund and from the Local Government Distributive Fund constitute an irrevocable and continuing appropriation. Effective immediately.

HB2736 - MOTOR FUEL-MARINE FUEL

Amends the Motor Fuel Tax Law. Provides that, on and after July 1, 2025, marine fuel is exempt from the tax imposed under the Act. Provides that "marine fuel" means motor fuel specially formulated to be used in the propulsion of watercraft. Effective immediately.

HB2753 - PROP TX-PAYMENTS

Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants in which the accelerated method of billing and paying taxes is in effect, if the tax bill setting out the first installment of taxes is not mailed by January 31, then (i) the first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) and (ii) the second installment shall be deemed delinquent and shall bear interest after September 1 (instead of August 1). Effective immediately.

HB2755 - FY26 Revenue Omnibus

Omnibus state revenue bill that includes provisions estimated to yield approximately $880 million in new state revenues. 

HB2789 - PROP TX-MEGA PROJECT

Amends the Property Tax Code. Provides that property certified by the Department of Revenue as mega project property is eligible for an assessment freeze. Provides that, if property is certified as mega project property, then, during the incentive period, the value added to the property by the project shall not be considered for assessment purposes, and the total valuation of the property during the incentive period shall be limited to the base year valuation. Provides that "mega project" means a project that satisfies certain minimum investment, investment period, and other requirements. Contains provisions concerning incentive agreements between a company that plans to undertake a mega project and a local municipality obligating the company to make special payments in addition to property taxes. Effective June 1, 2025.

HB2809 - PROP TX-VETERANS W/ DISABILITY

Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that: (1) if the veteran has a service-connected disability of 30% or more but less than 50%, then the annual exemption is 30% of the assessed value of the property; (2) if the veteran has a service-connected disability of 50% or more but less than 70%, then the annual exemption is 50% of the assessed value of the property; and (3) if the veteran has a service-connected disability of 70% or more, then the property is exempt from taxation. Effective immediately.

HB2865 - ESTATE TAX-PHASE OUT

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that the amount of the taxes imposed under the Act shall be reduced in each year by 20%. Provides that no tax shall be imposed under the Act for persons dying on or after January 1, 2030 or for transfers occurring on or after January 1, 2030. Provides that the Act is repealed on January 1, 2031. Effective immediately.

HB2868 - PEN CD-IMRF-SLEP DISABILITY

Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. In a provision concerning eligibility for total and permanent disability benefits, provides that if the participating employee was a sheriff's law enforcement employee at the time disability was incurred, the participating employee shall be deemed to have engaged in gainful activity only if that participating employee is employed as a sheriff's law enforcement employee or in a substantially similar capacity. Provides that the amount of the monthly total and permanent disability benefit shall be 100% of the final rate of earnings on the date disability was incurred if the participating employee was a sheriff's law enforcement employee at the time disability was incurred. Provides that a person who was a sheriff's law enforcement employee at the time disability was incurred may receive earnings from a participating municipality or participating instrumentality if that person is not employed as a sheriff's law enforcement employee because of any medically determinable physical or mental impairment which can be expected to result in death or be of a long continued and indefinite duration. Provides that such a person must report to the Fund, in a form and manner prescribed by the Fund, the amount of earnings received for that employment, and the amount of the disability benefits to which that person is entitled shall be reduced by the amount of earnings received for that employment. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

HB2897 - INC TX-INCREASE LGDF

Amends the Illinois Income Tax Act. Provides that, beginning July 1, 2025, the Department of Revenue shall deposit 10% of the net revenue realized from the income taxes imposed under the Act directly into the Local Government Distributive Fund as that revenue is realized. Effective immediately.

HB2989 - USE/OCC TX-HOLIDAY

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.

HB2996 - PROP TX-CELL TOWERS

Amends the Property Tax Code. Provides that wireless telecommunication towers that are not otherwise exempt under a specific provision of the Code are subject to local property taxes and shall be valued according to policies adopted by the chief county assessment officer. Effective immediately.

HB3007 - MOTOR FUEL-CHAIN O'LAKES

Amends the Motor Fuel Tax Law. Provides that the moneys received by the Department of Revenue under the Act on taxes imposed on the sale of motor fuel sold on the Chain O'Lakes shall be remitted back to the Chain O'Lakes - Fox River Waterway Management Agency or to the Department of Natural Resources and shall be used for waterway purposes. Effective immediately.

HB3068 - SMALL BUSINESS-INCENTIVES

Amends the Small Business Job Creation Tax Credit Act. Amends the Small Business Job Creation Tax Credit Act. Creates a second set of incentive periods beginning on July 1, 2025 and ending on June 30, 2031. Provides that the basic wage for the second set of incentive periods is $20 per hour. Provides that the credit may not exceed $2,500 per new employee hired, except that, if the new employee is a returning citizen, then the credit for that employee may not exceed $3,500. Provides that the term "returning citizen" means an individual who (i) is a resident of Illinois, (ii) was formerly incarcerated in a federal, State, or local correctional institution, and (iii) is a new employee. Provides that the aggregate amount of credits that may be awarded under the Act is (i) $20,000,000 for new employees other than returning citizens and (ii) $5,000,000 for returning citizens. Adds provisions concerning recapture of the credit if the employee is terminated by the taxpayer within one year after the credit is awarded. Effective immediately.

HB3100 - DCEO-TOURISM

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that, in Fiscal Year 2026 and thereafter, the Department of Commerce and Economic Opportunity shall require that any convention and tourism bureau receiving a grant from the Local Tourism Fund that requires matching funds shall provide matching funds equal to no less than 25% of the grant amount (currently, no less than 40% of the grant amount in Fiscal Year 2026 and no less than 50% of the grant amount in subsequent years). Amends the Hotel Operators' Occupation Tax Act and the Illinois Sports Facilities Authority Act. Makes changes concerning the distribution of moneys under those Acts. Effective immediately.

HB3103 - DCEO-TOURISM GRANTS

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that, on and after July 1, 2025, a local tourism and convention bureau may not be certified to receive local tourism funds if all or part of the geographic area served by the local tourism and convention bureau is represented by another tourism and convention bureau that is certified by the Department of Commerce and Economic Opportunity. Effective immediately.

HB3146 - PROP TX-SURPLUS SALE

Amends the Property Tax Code. Provides that, when the county, as trustee, files one petition for more than one delinquent tax lien or certificate, the county may request that the court issue a tax deed to the county, as trustee, without holding a judicial tax deed auction. Provides that the county shall offer the parcel for sale at a public auction within 120 days of recording the tax deed. Sets forth requirements for the county auction. Provides that any owner of property sold under any provision of the Code who sustains loss or damage by reason of the issuance of a tax deed shall have the right to recover surplus equity that was lost in the property through an award of indemnity. Amends the Mortgage Rescue Fraud Act. Provides that a distressed property conveyance contract must contain a statement that the property owner may have the right to obtain money for any equity lost if a tax deed is issued. Effective immediately.

HB3159 - SPORTS WAGERING-TAX

Amends the Sports Wagering Act. Requires, beginning July 1, 2026, the State to impose and collect 2% of the adjusted gross receipts from sports wagers to be appropriated to local government fire departments, fire districts, and local government EMS ambulance departments.

HB3182 - $DCEO-FOREST PRESERVE

Appropriates the amount of $709,500 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for a grant to the Forest Preserve District of Cook County for the administration and operation of Greencorps Chicago and Forest Preserve Experience programs within the Conservation Corps program. Effective July 1, 2025.

HB3216 - INC TX-PHYSICIANS

Amends the Illinois Income Tax Act. Creates an income tax credit for qualified physicians who work in hospitals, health clinics, or independently and who work in underserved areas or in rural counties or rural municipalities. Provides that the credit shall be in the amount of $5,000. Effective immediately.

HB3217 - PROP TX-WOODED ACREAGE

This bill was likely introduced to address an issue created by a state law enacted in 2007 requiring woodland tracts to be taxed like homes. The law was incorrectly implemented, and enforcing it correctly will result in a significant property tax increase on owners of woodland property.

HB3226 - TAXPAYER PROTECTION ACT

Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district; defines "informational material". Specifies what must be included in the informational material. Effective immediately.

HB3236 - INC TAX-MANUFACTURING

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of the manufacturing capital expenditures. Provides that the total amount of credits awarded under those provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount of the credit shall be $20,000,000. Effective immediately.

HB3253 - PROP TX-HOMESTEAD

Amends the Property Tax Code. Provides that, on and after July 1, 2026, any bill to amend an existing homestead exemption or to create a new homestead exemption shall include the submission of an impact statement prepared by the sponsor of the bill. Provides that the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be $85,000 for taxable year 2025 and shall be subject to a cost-of-living adjustment in subsequent years. Provides that, for any tax certificates held by a county, the county clerk may create and administer a payment plan during the redemption period. Amends the Senior Citizens Real Estate Tax Deferral Act. Makes changes concerning the maximum household income. Effective immediately.

HB3261 - USE/OCC TAX-SALES TAX HOLIDAY

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies from August 1, 2025 through August 31, 2025 and from August 1 through August 31 of each year thereafter. Amends the State Finance Act to make conforming changes.

HB3298 - SR CITIZEN INCOME ELIGIBILITY

Amends the Senior Citizens and Persons with Disabilities Property Tax Relief Act. Changes the income eligibility levels for programs that use the income limits in the Act for eligibility determinations.

HB3314 - PROP TX-ASSESSMENT LIMIT

Amends the Property Tax Code. Provides that the assessed value of residential property in any general assessment year shall not exceed the assessed value of the property in the last general assessment year multiplied by one plus the percentage change in the Consumer Price Index during the 12-month calendar year immediately preceding the general assessment year for which the reassessment is conducted. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

HB3374 - BOND AUTHORIZATION ACT

Bond Authorization Act of 2025

HB3466 - PROP TX-AFFORDABLE HOUSING

Amends the Property Tax Code. Provides that a county opting out of the special assessment programs to reduce the assessed value of certain residential real property shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation prior to the county opting out. Requires that the special assessment programs be available to all qualifying residential real property regardless of whether or not the property has or is currently receiving any other public financing or subsidies or subject to any regulatory agreements with any public entity, or both. If an owner is approved for the reduced valuation prior to December 31, 2037 and the provisions are not subsequently extended, this shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation. Provides that, if the chief county assessment officer has not created application forms, the chief county assessment officer shall make publicly available and accept applications forms that shall be available to local governments from the Illinois Department of Revenue. If a county Internet website exists, the application materials, as well as any other program requirements used by the county (such as application deadlines, fees, and other procedures required by the application) must be published on that website, otherwise it must be available to the public upon request at the office of the chief county assessment officer. On an annual basis, requires the Illinois Housing Development Authority to calculate and make available on its website the minimum per square foot expenditure requirements to be applicable statewide to be eligible for the reduced valuation, which shall include the historical annual expenditure requirements starting with calendar year 2021. Changes reference to improvements to existing residential real property to substantially rehabilitated residential real property. Makes other changes.

HB3471 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, provisions concerning erroneous homestead exemptions also apply to persons who received an erroneous low-income senior citizens assessment freeze homestead exemption in a county with less than 3,000,000 inhabitants. Effective immediately.

HB3511 - LCSW LOAN/GRANT PROGRAM

Amends the Department of Human Services Act. Establishes the Nonprofit Clinical Supervision Grant Program. Provides that, subject to appropriation, the Department of Human Services shall provide grants to eligible nonprofit associations to provide grants to nonprofit associations to hire licensed clinical social workers and to administer programs for group clinical supervision to assist social workers in fulfilling their supervised clinical experience requirements for licensure. Sets forth eligibility requirements for nonprofit associations. Sets forth requirements regarding the use of grant funds. Describes annual reporting requirements for grant recipients. Allows the Department of Human Services to adopt rules needed to implement the Nonprofit Clinical Supervision Grant Program. Amends the Higher Education Student Assistance Act. Changes the name of the School and Municipal Social Work Shortage Loan Repayment Program to the School and Municipal/County Social Work Shortage Loan Repayment Program. Increases the maximum amount of grants that may be awarded through the School and Municipal/County Social Work Shortage Loan Repayment Program. Allows a recipient to apply for additional grant funding in subsequent years only if the recipient verifies that the grant amount allocated in the prior year has been applied to reduce the balance of the recipient's educational loan.

HB3535 - MOTOR FUEL-DISTRIBUTION

Amends the Motor Fuel Tax Law. Provides that, of the moneys in the Transportation Renewal Fund that are used for highway maintenance, highway construction, bridge repair, congestion relief, and construction of aviation facilities, 40% (instead of 60%) shall be transferred to the State Construction Account Fund and 60% (instead of 40%) shall be distributed by the Department of Transportation to municipalities, counties, and road districts of the State. Effective immediately.

HB3565 - INC TX-DATA CENTERS

Amends the Illinois Income Tax Act. Provides that, if a taxpayer is awarded a credit by the Department of Commerce and Economic Opportunity in connection with a qualifying Illinois data center located in an opportunity zone or a data center developed by a minority-owned business, a women-owned business, or a business owned a person with a disability, then the taxpayer is entitled to an additional income tax credit in an amount equal to 5% of the taxpayer's investment in qualified tangible personal property used in the construction or operation of that data center. Effective immediately.

HB3569 - PROP TX-INDEMNITY

Amends the Property Tax Code. Provides that any owner who has an interest in the property on the date a tax deed petition is filed with the clerk of the circuit court may request an excess proceeds sale. Sets forth the form of the request for excess proceeds and the notice requirements for the excess proceeds sale. Provides for certain indemnity fund surcharges and fees. Makes other changes. Effective immediately.

HB3580 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 for all qualified property. Effective immediately.

HB3616 - IHDA-AFFORDABLE HOUSING EXEMPT

House Bill 3616 amends the Affordable Housing Planning and Appeal Act to modify how the Illinois Housing Development Authority (IHDA) gathers and utilizes data when determining whether local governments are exempt from the Act’s affordable housing planning requirements.

Key Provisions:

1. Expanded Data Collection Requirements:

The amendment requires IHDA to collect more granular data on housing affordability by income category. Specifically:

• For owner-occupied housing units, IHDA must calculate:

• The number of units affordable to households earning less than 80% of the area median income (AMI).

• The number of units affordable to households earning between 80% and 140% of AMI.

• For rental units, IHDA must calculate:

• The number of units affordable to households earning less than 60% of AMI.

• The number of units affordable to households earning between 80% and 140% of AMI.

2. Informational Use of Middle-Income Data:

While IHDA must now collect and report data on units affordable to households earning between 80% and 140% of AMI (often referred to as the “missing middle”), the amendment explicitly states that this data is for informational purposes only. It does not factor into exemption determinations under the Act, which remain based solely on housing affordability at lower income thresholds (under 80% of AMI for owner-occupied units, under 60% for rentals).

Purpose and Impact:

The amendment aims to improve transparency and understanding of housing affordability across a broader income spectrum, particularly for working- and middle-class households that may face housing cost pressures but are not typically eligible for subsidized housing.

By excluding this “missing middle” data from exemption calculations, the bill preserves the original intent of the Act, which is to ensure housing availability for lower-income populations, while still encouraging data-driven policy discussions about broader affordability challenges.

Local governments and policymakers will have access to a more detailed picture of housing availability across income groups, which could inform local planning, zoning, and development decisions, even though it won’t affect compliance status under the Act.

The amendment enhances IHDA’s data collection responsibilities to include middle-income affordability figures while maintaining the current exemption criteria based on lower-income housing availability. It reflects growing interest in addressing housing needs for those who earn too much to qualify for subsidized housing but still struggle with housing costs.

House Amendment 1 (Adopted)

House Amendment 1 to the Affordable Housing Planning and Appeal Act updates the legislative findings section by expanding the stated goals and priorities of the Act. It does so by acknowledging additional housing-related challenges and broadening the scope of targeted populations beyond those traditionally considered low-income.

Key updates include:

1. The original findings (points 1 through 3) emphasize the general shortage of affordable, accessible, safe, and sanitary housing in Illinois; the need for workforce and retirement housing; and the role of local governments in facilitating affordable housing opportunities.

2. The amendment adds two new findings (points 4 and 5) focused on what is referred to as the “missing middle”:

• This group includes individuals and families earning between 80% and 140% of the area median income—typically too wealthy to qualify for traditional affordable housing subsidies but not wealthy enough to afford market-rate housing in many communities.

• The new findings argue that increasing housing options for this group helps preserve overall housing affordability, reduce homelessness, and promote investment in inclusive, mixed-income communities.

• The importance of studying both the availability and affordability of housing for this income group is also highlighted as key to addressing workforce and retirement housing needs.

Overall, the amendment shifts the narrative from focusing solely on low-income housing to also include middle-income households. It emphasizes proactive planning and research as essential tools for fostering housing stability and economic diversity throughout Illinois communities. 

The amendment also amends Section 20 of the Affordable Housing Planning and Appeal Act to both reaffirm and expand how the Illinois Housing Development Authority (IHDA) determines whether a local government is exempt from the requirements of the Act. It introduces new metrics to better reflect affordability across a broader range of income levels and improves data transparency and accountability.

Key Provisions and Analysis:

1. Exemption Determinations (Existing Statutory Framework):

The IHDA is responsible for determining whether a local government is “exempt” or “non-exempt” from the Act based on:

• The total number of year-round housing units in the jurisdiction (from the U.S. Census Bureau),

• The number of affordable owner-occupied units (affordable to households earning <80% of area median income),

• The number of affordable rental units (affordable to households earning <60% of area median income),

• The combined percentage of these affordable units relative to the total housing stock.

Local governments that exceed a certain percentage threshold are deemed exempt and are not subject to state-level affordable housing planning mandates.

2. Updates to Publication and Notification Process:

The amendment requires IHDA to publish updated exemption determinations and underlying data at least once every five years. It must notify non-exempt local governments and provide the data used to make the determination.

3. Appeal Rights:

Local governments and developers are given the right to appeal IHDA’s exemption determination in the context of a broader affordable housing appeal, as provided for under Section 30 of the Act.

4. Additional Affordability Metrics Introduced:

The change proposed in House Amendment 1 requires IHDA to conduct new calculations in addition to the exemption determination:

• The percentage of units affordable to extremely low-income households (≤30% of median income), both owner-occupied and rental.

• The percentage of units affordable to the “missing middle”, defined as:

• Owner-occupied housing affordable to those earning 80–140% of the area median income.

• Rental housing affordable to those earning 60–140% of the area median income, with further breakdowns at 60–80% and 80–140%.

These added calculations aim to give a fuller picture of the affordability landscape across different income brackets, particularly for working- and middle-class residents who may not qualify for traditional affordable housing programs but still face housing cost burdens.

House Amendment 2

House Amendment 2 to HB 3616 makes several significant changes to the original bill, particularly in how the Illinois Housing Development Authority (IHDA) collects and publishes housing affordability data. While it retains the existing framework for determining whether a local government is exempt from the Affordable Housing Planning and Appeal Act, it expands the scope of data collection and public reporting in the following ways:

1. It expands the legislative findings to explicitly recognize the importance of housing affordability for households earning between 80% and 140% of the area median income—commonly referred to as the “missing middle.” This group is identified as critical to the preservation of affordable housing, prevention of homelessness, and development of mixed-income communities.

2. The amendment maintains the current method IHDA uses to determine exemption status based on the availability of housing affordable to lower-income households (less than 80% of AMI for owner-occupied housing and less than 60% of AMI for rental housing).

3. It requires IHDA to also calculate and publish additional data on:

• Extremely low-income housing (at or below 30% of AMI),

• Housing affordable to the “missing middle,” including:

• Owner-occupied units affordable to those earning between 80% and 140% of AMI,

• Rental units affordable to those earning between 60% and 140% of AMI, with further breakdowns at 60–80% and 80–140%.

4. These new data points must be published at least once every five years for each local government and for the state as a whole, improving public access to housing affordability metrics across multiple income levels.

5. The amendment makes clear that the newly required data on extremely low-income and middle-income housing is for informational purposes only and will not be used in determining whether a local government is exempt from the Act’s requirements.

In summary, the amendment enhances transparency and planning capacity by expanding IHDA’s data reporting obligations while preserving the existing exemption criteria for local governments under the Act. It provides a broader view of housing affordability but limits its regulatory application.

House Amendment 1

HB3643 - USE/OCC TX-BROADBAND

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 equipment and materials placed in service on or after January 1, 2026 that are incorporated into or used in the business of providing broadband services. Effective immediately.

HB3690 - PROP TX-TAX SALES

Amends the Property Tax Code. In provisions concerning tax sales, provides that, for tax certificates sold after January 1, 2026, the accrued interest penalty is 0.75% of the certificate amount per month in counties with more than 3,000,000 inhabitants and 1.25% of the certificate amount per month in counties with 3,000,000 inhabitants or less. Makes conforming changes. Changes a fee to $350 (instead of $35) if a petition for tax deed has been filed and a fee to $40 (instead of $4) if a specified notice has been filed. Provides that, for any tax sale, either the collector shall employ an automated bidding system that is programmed to accept the winning bidder at random (instead of the lowest redemption price bid by an eligible tax purchaser, subject to certain limitations) or all tax sales shall be digitally recorded with video and audio. Provides that each county collector in a county with 100,000 (instead of 275,000) or more inhabitants shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at the tax sale.

HB3723 - PROP TX-SENIOR EXEMPTION

Amends the Property Tax Code. Provides that the total property tax bill for any property receiving the senior citizens homestead exemption may not exceed 101% of the tax bill for the immediately preceding taxable year.

HB3724 - PROP TX-GENERAL HOMESTEAD

Amends the Property Tax Code. Provides that, beginning with the 2026 tax year (to be collected in 2027), the total tax bill for property receiving the General Homestead Exemption may not exceed 103% of the total property tax bill for the property for the immediately preceding taxable year. Contains provisions concerning the reallocation of property tax liability.

HB3749 - ELECTRIC TAX-ROAD FUND

Amends the Electricity Excise Tax Law. Provides that 100% of the funds received by the Department under the Act as a result of an electric vehicle charging station shall be deposited into the Road Fund. Effective immediately.

HB3775 - PROP TX-CERT OF ERROR

Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer.

HB3784 - $CHICAGO METRO AGENCY FOR PLAN

Appropriates $2,000,000 from the General Revenue Fund to the Chicago Metropolitan Agency for Planning for fulfilling its obligations under the Regional Planning Act and for enhancing capacity to support local planning and technical assistance for the counties and municipalities, including, but not limited to, ADA self-evaluation and transition plans, bicycle and pedestrian plans, Capital improvement plans, comprehensive and other strategic plans, corridor plans, grant readiness, plan implementation assistance, pavement management plans, transportation safety plans, and other assistance in response to local needs. Effective July 1, 2025.

HB3836 - PROP TX-SENIOR HOMESTEAD

Amends the Property Tax Code. Provides that a person may apply for the senior citizens homestead exemption if the person is 64 years of age or older, as long as the person will be 65 years of age during the assessment year for which the exemption is sought. Effective immediately.

HB3847 - SPECIAL COUNTY OCCUPATION TAX

Amends the Counties Code. Provides that a community mental health board that moved from a property tax to a special county occupation tax, and is receiving less revenue under the special county occupation tax, shall automatically have the special county occupation tax increased to the next quarter increment to maintain current operations without disruption to services.

HB4010 - PROP TX-EXTENSIONS

Amends the Property Tax Code. Provides that, beginning in taxable year 2026, no taxing district, other than a home rule unit, may levy a tax on any parcel of real property that is more than 105% of the base amount unless (i) the increase is attributable to substantial improvements to the property, (ii) the taxing district did not levy a tax against the property in the previous taxable year, or (iii) the increase is attributable to a special service area. Provides that "base amount" means the tax levied by the taxing district on the subject property in the immediately preceding taxable year, except that, if the property received a homestead exemption in the immediately preceding taxable year and is not eligible for that exemption in the current taxable year, then the base amount shall be the tax that would have been levied by the taxing district on the subject property in the immediately preceding taxable year if the homestead exemption had not been applied. Provides that a taxing district may elect to be exempt from those provisions for one or more taxable years if the exemption is approved by referendum. Effective immediately.

HB4011 - PROP TX-ASSESSMENT LIMIT

Amends the Property Tax Code. Provides that, in all counties, the equalized assessed value of property in a general assessment year shall not exceed the equalized assessed value of the property in the immediately preceding general assessment year, increased by the lesser of: (1) 3% of the equalized assessed value of the property for the immediately preceding general assessment year; or the percentage increase, if any, in the Consumer Price Index during the 12-month calendar year preceding the general assessment year for which the property is being reassessed. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

HB4018 - PROPERTY TAX-REFERENDUM

Creates the Property Tax Relief and Fairness Referendum Act of 2026. Provides that the State Board of Elections shall cause a statewide advisory question of public policy concerning a general homestead exemption to be submitted to the voters at the general election to be held on November 3, 2026. Provides that the State Board of Elections shall immediately certify the question to be submitted to the voters of the entire State to each election authority in Illinois. Repeals the Act on January 1, 2027.

HB4058 - REVENUE-MEGAPROJECTS

SB0022 - MOTOR FUEL-VARIOUS

Amends the Motor Fuel Tax Law. Repeals the definition of "supplier" and related provisions in the Motor Fuel Tax Law that establish various requirements for suppliers. Repeals a provision that prohibits a person other than a licensed distributor from acting as a supplier of special fuel within the State. Changes the definitions of "distributor" and "receiver".

SB0062 - BUILD ILLINOIS HOMES ACT

Creates the Build Illinois Homes Tax Credit Act. Provides that owners of qualified low-income housing developments are eligible for credits against the taxes imposed by the Illinois Income Tax Act or taxes, penalties, fees, charges, and payments imposed by the Illinois Insurance Code. Amends the Illinois Income Tax Act and the Illinois Insurance Code to make conforming changes. Effective immediately.

SB0085 - TIF EXTENSION RESTRICTIONS

Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Provides that, on and after the effective date of the amendatory Act, before the estimated dates of completion of a redevelopment project and retirement of obligations issued to finance development project costs (including refunding bonds) are extended to the 35th or 47th years, the municipality must submit to the Governor, President of the Senate, and Speaker of the House of Representatives written support for the extension of the life of the redevelopment project area from each school district, community college district, and park district that has authority to directly levy taxes on property within the redevelopment project area. Provides that a municipality may only submit written support to extend a redevelopment project area to the 35th year within the 5 years prior to the estimated date of completion of the redevelopment project and may only submit written support to extend a redevelopment project area to the 47th year within one year prior to the estimated date of completion of the redevelopment project area. Effective immediately.

SB0099 - PROP TX-VETERANS

Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that, if the taxpayer is the surviving spouse of a veteran whose death was determined to be service-connected or (currently, and) the taxpayer is certified by the United States Department of Veterans Affairs as a recipient of dependency or indemnity compensation (currently, dependency and indemnity compensation), then the first $250,000 in equalized assessed value of the property is exempt from taxation under the Code. Effective immediately.

SB0101 - PROCUREMENT-VETERAN PREF

Amends the Illinois Procurement Code. Provides that the certification of service-disabled veteran-owned small businesses and veteran-owned small businesses is an exclusive power and function of the State. Denies home rule powers. Effective immediately.

SB0136 - INC TX-LGDF

Amends the Illinois Income Tax Act. Provides that an amount equal to 10% of the net revenue realized from the State income tax during the preceding month shall be transferred from the General Revenue Fund to the Local Government Distributive Fund (currently, the amount transferred is equal to the sum of (i) 6.47% of the net revenue realized from the tax imposed upon individuals, trusts, and estates during the preceding month; (ii) 6.85% of the net revenue realized from the tax imposed upon corporations during the preceding month; and (iii) 6.47% of the net revenue realized from the tax imposed upon electing pass-through entities). Effective immediately.

SB0137 - USE/OCC TX-VENDOR DISCOUNT

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, if the retailer or serviceman reports less than $50,000 in sales during the month for which the return is filed, then the vendor's discount for that retailer or serviceman shall be 3.5% (currently, 1.75%) of the amount collected or $5 per calendar year, whichever is greater. Effective immediately.

SB0215 - PROP TX-NOTICE

Amends the Property Tax Code. In provisions concerning notices of increased assessments, provides that the chief county assessment officer shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. Effective immediately.

SB0216 - PTELL-AGGREGATE EXTENSION

Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the 10 years immediately preceding the levy year for which the extension limitation is being calculated; or (b) the rate of increase approved by the voters. Effective immediately.

SB0219 - INC TX-POLICE OVERTIME

Amends the Illinois Income Tax Act. Creates an income tax deduction for taxpayers who are law enforcement officers in an amount equal to the amount of overtime compensation that is paid to the taxpayer during the taxable year for the taxpayer's service as a law enforcement officer and that is included in the taxpayer's federal adjusted gross income. Effective immediately.

SB1207 - PROP TX-PROBATE

Amends the Property Tax Code. Provides that no interest or penalties shall be imposed with respect to property that is included in a decedent's probate estate at the time of a delinquency if the representative of the decedent's estate applies with the county treasurer for a waiver of those amounts and is granted that waiver. Provides that the waiver shall apply beginning on the date of the decedent's death until the earlier of either: (i) the date on which the property is sold, transferred, or conveyed or (ii) the date on which the estate is closed.

SB1240 - REVENUE-VARIOUS

Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2025. Effective immediately.

SB1301 - FUNDS-COMMUNITY REINVESTMENT

This bill allows the State Treasurer and public agencies to consider a financial institution’s Illinois Community Reinvestment Act (CRA) rating when deciding where to deposit public funds. Starting January 1, 2026, state or public funds can only be deposited in institutions with a satisfactory or outstanding CRA rating, or if the institution hasn't yet been rated. Deposits cannot be withdrawn early solely due to a poor CRA rating.

SB1319 - MOTOR FUEL TX-PROCEEDS

Amends the Motor Fuel Tax Law. Provides that, of the proceeds that are deposited into the Road Fund, $27,000,000 shall be transferred each month to the Department of Transportation to be distributed to municipalities of the State, counties of the State, and road districts of the State according to a specified formula.

SB1326 - PROP TX-PTAB HEARINGS

Amends the Property Tax Code. Provides that, in counties with a population of more than 700,000 residents and fewer than 725,000 residents, upon motion of any party and provided that other parties to the appeal do not object, hearings upon appeal to the Property Tax Appeal Board shall be heard online with parties to the appeal participating in the hearing remotely. Requires the Property Tax Appeal Board to amend its rules of practice and procedure within 60 days after the effective date of the amendatory Act to accommodate the remote hearings. Amends the Illinois Administrative Procedure Act. Authorizes the Property Tax Appeal Board to adopt emergency rules to implement the amendatory Act. Effective immediately.

SB1396 - PROP TX-BOARD APPOINTMENTS

Amends the Property Tax Code. In provisions allowing for an expanded board of review in emergency cases, removes provisions providing that, in Lake, DuPage, McHenry, or Kane County, the chairman of the county board may appoint qualified residents of counties that are directly adjacent to that chairman's county to serve as additional members of the expanded board of review. Effective immediately.

SB1405 - PROP TX-POLICE AND FIRE

Amends the Property Tax Code. Creates a homestead exemption in the amount of a reduction of $5,000 from the equalized assessed value of property of the surviving spouse of a police officer or firefighter who is killed in the line of duty. Effective immediately.

SB1472 - PROP TX-BOARD OF REVIEW

Amends the Property Tax Code. Provides that no more than 2 members of the board of review may be affiliated with the same political party (currently, 2 members of the board shall be affiliated with the political party polling the highest vote for any county office in the county). Effective immediately.

SB1492 - PROP TX-SUBDIVISION VALUE

Amends the Property Tax Code. In provisions concerning platted and subdivided but undeveloped property, provides that (i) beginning with the 2025 taxable year, no property's assessed value shall be reduced to less than $150 under those provisions and (ii) beginning with the 2035 taxable year, no property shall be eligible for calculation of its assessed value under those provisions for more than a 10-year period.

SB1514 - REVENUE-MEGAPROJECT

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity may certify a taxpayer for an exemption from any State or local use tax or retailers' occupation tax on building materials that will be incorporated into real estate at a megaproject site. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that a retailer that makes a qualified sale of building materials to be incorporated into real estate at a megaproject site may deduct the receipts from such sales when calculating the taxes imposed by those Acts. Amends the Property Tax Code. Creates the Megaproject Assessment Freeze and Payment Law. Provides that a "megaproject" is a project that meets certain investment and job creation specifications. Provides that the megaproject property is eligible for an assessment freeze. Provides that megaproject property may be granted an abatement. Provides that a company that operates a megaproject shall enter into an agreement with the municipality in which the project is located and other local taxing districts to make certain special payments. Effective July 1, 2025.

SB1526 - PROP TX-ENERGY STORAGE

Amends the Property Tax Code. Provides that the fair cash value of commercial energy storage system improvements in counties with fewer than 3,000,000 inhabitants shall be determined by subtracting the allowance for physical depreciation from the commercial energy storage system trended real property cost basis. Provides that those commercial energy storage systems are not subject to equalization factors applied by the Department of Revenue or by any board of review, assessor, or chief county assessment officer. Provides that the owner of the commercial energy storage system shall commission a metes and bounds survey description of the land upon which the commercial energy storage system is located. Contains other provisions concerning the assessment of commercial energy storage systems. Effective immediately.

SB1620 - INC TAX-MANUFACTURING

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 10% of the manufacturing capital expenditures incurred by the taxpayer during the taxable year or, if the taxpayer is located in a rural or economically challenged area, 15% of the manufacturing capital expenditures. Provides that the total amount of credits awarded under those provisions may not exceed $10,000,000 for any particular taxpayer in any taxable year, except that, if the capital investment is made in a rural or economically challenged area, then the maximum amount of the credit shall be $20,000,000. Effective immediately.

SB1633 - USE/OCC TX-SOLAR PANELS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that leases of solar energy systems are exempt from the taxes imposed under the Acts.

SB1637 - CONSERVATION-OPEN SPACE FUND

Amends the Open Space Lands Acquisition and Development Act. Provides that, notwithstanding any other provision of law, moneys in the Open Space Lands Acquisition and Development Fund may not be appropriated, assigned, or transferred to another State fund. Effective immediately.

SB1643 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

SB1750 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption.

SB1762 - $DCEO-LOCAL GOV GRANTS

Appropriates $10,000,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for the purpose of awarding grants to units of local government for the demolition or repair of commercial buildings that are detrimental to public health or safety as a result of one or more of the following: dilapidation; obsolescence; deterioration; or the failure of the building to meet minimum building code standards. Effective immediately.

SB1807 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. In provisions concerning the Senior Citizens Assessment Freeze Homestead Exemption, provides that, for taxable years 2026 and thereafter, the maximum income limitation is $85,000 (currently, $65,000). Effective immediately.

SB1821 - PROP TX-SENIORS

Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the applicant's income does not include up to $10,000 per household in required minimum distributions under the Internal Revenue Code from a retirement plan, retirement account, or retirement annuity. Provides that, for taxable year 2025 and thereafter, the maximum income limitation is $75,000 for all qualified property. Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that an eligible taxpayer has a household income of not more than $75,000 for tax year 2025 and thereafter (currently, $65,000 for tax years 2022 through 2025 and $55,000 for tax year 2026 and thereafter). Effective immediately.

SB1829 - INC TX-STATE AND LOCAL DEDUCT

Amends the Illinois Income Tax Act. Creates a deduction for amounts that are disallowed as a deduction on the taxpayer's federal income tax return because of the $10,000 limitation under the federal Internal Revenue Code on deductions for certain State and local taxes. Effective immediately.

SB1831 - PROP TX-ABATEMENT-RESIDENTIAL

Amends the Property Tax Code. Allows for an abatement of taxes if the property is included in a new residential construction development that is located in a county with fewer than 300,000 inhabitants. Effective immediately.

SB1855 - MUNI CD-LAW ENFORCEMENT

Amends the Municipal Code. Provides that a municipality shall reimburse law enforcement agencies for public safety services provided by the law enforcement agency if the law enforcement agency does not have jurisdiction over the municipality.

SB1862 - PROP TX-30 YEAR HOMESTEAD

Amends the Property Tax Code. Establishes a homestead exemption for qualified homestead property that has been continuously owned, used, and occupied as the primary residence by the qualified taxpayer for at least 30 years any time prior to January 1 of the taxable year for which the exemption would apply. Requires taxpayers who have been granted an exemption to reapply on an annual basis. Provides that the assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption by application, visual inspection, questionnaire, or other reasonable methods. Sets forth provisions concerning the review of exemptions granted under the provisions. Defines "qualified homestead property" and "qualified taxpayer". Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

SB1911 - PROP TX-AFFORDABLE HOUSING

Amends the Property Tax Code. Provides that a county opting out of the special assessment programs to reduce the assessed value of certain residential real property shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation prior to the county opting out. Requires that the special assessment programs be available to all qualifying residential real property regardless of whether or not the property has or is currently receiving any other public financing or subsidies or subject to any regulatory agreements with any public entity, or both. If an owner is approved for the reduced valuation prior to December 31, 2037 and the provisions are not subsequently extended, this shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation. Provides that, if the chief county assessment officer has not created application forms, the chief county assessment officer shall make publicly available and accept applications forms that shall be available to local governments from the Illinois Department of Revenue. If a county Internet website exists, the application materials, as well as any other program requirements used by the county (such as application deadlines, fees, and other procedures required by the application) must be published on that website, otherwise it must be available to the public upon request at the office of the chief county assessment officer. On an annual basis, requires the Illinois Housing Development Authority to calculate and make available on its website the minimum per square foot expenditure requirements to be applicable statewide to be eligible for the reduced valuation, which shall include the historical annual expenditure requirements starting with calendar year 2021. Changes reference to improvements to existing residential real property to substantially rehabilitated residential real property. Makes other changes.

SB1919 - EPA-WATER REVOLVING FUND

Amends the Environmental Protection Act. Provides that an eligible local government unit with a population that is greater than or equal to 150,000 is not eligible for the forgiveness of principal through the Water Pollution Control Loan Program, the Public Water Supply Loan Program, or the Loan Support Program.

SB1977 - PROP TX-HOMESTEAD

Amends the Property Tax Code. Provides that, on and after July 1, 2026, any bill to amend an existing homestead exemption or to create a new homestead exemption shall include the submission of an impact statement prepared by the sponsor of the bill. Provides that the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be $85,000 for taxable year 2025 and shall be subject to a cost-of-living adjustment in subsequent years. Provides that, for any tax certificates held by a county, the county clerk may create and administer a payment plan during the redemption period. Amends the Senior Citizens Real Estate Tax Deferral Act. Makes changes concerning the maximum household income. Effective immediately.

SB1978 - PROP TX-CIRCUIT BREAKER

Creates the Circuit Breaker Property Tax Relief Act. Provides that an individual who: (i) is domiciled in this State; (ii) is eligible for and receives either the general homestead exemption the general alternative homestead exemption; (iii) has experienced property tax bill spikes; and (iv) has an income that meets a specified income eligibility limitation is eligible for a grant of a portion of their bill spike. Provides that the maximum amount of grant to which a claimant is entitled is the one-half of the claimant's tax bill spike. Creates the Circuit Breaker Property Tax Relief Fund for the purpose of making grants to claimants. Amends the State Finance Act to make conforming changes. Effective immediately.

SB2025 - PREVAILING WAGE-TAX CREDITS

Amends the Illinois Income Tax Act and the Prevailing Wage Act. Provides that certain transferable tax credits are considered public works within the meaning of the Prevailing Wage Act. Effective immediately.

SB2029 - PROP TX-SURPLUS SALE

Amends the Property Tax Code. Provides that, when the county, as trustee, files one petition for more than one delinquent tax lien or certificate, the county may request that the court issue a tax deed to the county, as trustee, without holding a judicial tax deed auction. Provides that the county shall offer the parcel for sale at a public auction within 120 days of recording the tax deed. Sets forth requirements for the county auction. Provides that any owner of property sold under any provision of the Code who sustains loss or damage by reason of the issuance of a tax deed shall have the right to recover surplus equity that was lost in the property through an award of indemnity. Amends the Mortgage Rescue Fraud Act. Provides that a distressed property conveyance contract must contain a statement that the property owner may have the right to obtain money for any equity lost if a tax deed is issued. Effective immediately.

SB2030 - PROP TX-INCOME PROPERTY

Amends the Property Tax Code. Provides that, in counties in which the county board so provides, by ordinance or resolution, owners of income-producing properties in the county shall file physical descriptions of their properties with the chief county assessment officer upon request of the chief county assessment officer. Sets forth the period of time during which those provisions apply. Provides that the request for information shall include an individualized statement specifying all physical description information that the assessor's office has on record or recorded against the property and shall contain a statement that the owner may confirm the information if no changes are required. Imposes certain penalties if the property owner fails to respond to a request for information. Amends the Freedom of Information Act to provide that financial records and data related to real estate income, expenses, and occupancy submitted by or on behalf of a property owner to a chief county assessment officer, except if submitted as part of an assessment appeal, are exempt from disclosure. Effective immediately.

SB2086 - PROP TX-SENIOR FREEZE

Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $75,000. Provides that, for taxable year 2026 and subsequent taxable years, the maximum income limitation shall be adjusted by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

SB2095 - PROP TX-GENERAL HOMESTEAD

Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum reduction for the general homestead exemption shall be $10,000 in all counties. Provides that, for taxable years 2026 and thereafter, the maximum reduction for the general homestead exemption in all counties shall be the maximum reduction for the immediately preceding taxable year, increased by the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index during the 12-month period ending on September 30 of the immediately preceding taxable year. Effective immediately.

SB2102 - PROP TX-BUDGET FILING

Amends the Property Tax Code. Provides that a taxing district's budget and appropriation ordinance and estimate of revenues may be filed electronically with the county clerk. Provides that, if a taxing district's budget and appropriation ordinance and estimate of revenues are filed electronically with the county clerk, the county clerk shall accept and acknowledge that electronic filing by providing a receipt to the taxing district. Effective immediately.

SB2229 - FINANCE-CANNABIS PROCEEDS

Amends the State Finance Act. Increases the percentage of moneys that are transferred from the Cannabis Regulation Fund to the Local Government Distributive Fund. Provides that moneys allocated to counties under those provisions shall be directed to a fund under the control of the Sheriff. Effective immediately.

SB2246 - PROP TX-ASSESSMENT LIMIT

Amends the Property Tax Code. Provides that the assessed value of residential property in any general assessment year shall not exceed the assessed value of the property in the last general assessment year multiplied by one plus the percentage change in the Consumer Price Index during the 12-month calendar year immediately preceding the general assessment year for which the reassessment is conducted. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

SB2278 - PROP TX-VETERANS

Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities and veterans of World War II, provides that, if the taxpayer is the surviving spouse of a veteran whose death was determined to be service-connected or (currently, and) the taxpayer is certified by the United States Department of Veterans Affairs as a recipient of dependency and indemnity compensation, then the first $250,000 in equalized assessed value of the property is exempt from taxation under the Code. Effective immediately.

SB2315 - BONDS-SHORELINE PROTECTION

Amends the Build Illinois Bond Act. Authorizes bonds to be issued under the Act for the purpose of making of grants to units of local government, including counties and park districts, through the Illinois Green Infrastructure Grant Program to restore and protect shorelines in the State.

SB2359 - MOTOR FUEL-CPI ADJUSTMENT

Amends the Motor Fuel Tax Law. Provides that the July 1, 2025 tax increase based on the Consumer Price Index shall not occur. Effective immediately.

SB2360 - MOTOR FUEL-CPI ADJUSTMENT

Amends the Motor Fuel Tax Law. Provides that the July 1, 2025 tax increase based on the Consumer Price Index shall not occur. Effective immediately.

SB2365 - FOREIGN ADVERSARY DIVESTMENT

Creates the Foreign Adversary Divestment Act. Defines "foreign adversary" as the People's Republic of China, the Russian Federation, the Islamic Republic of Iran, the Democratic People's Republic of Korea, the Republic of Cuba, the Venezuelan regime of Nicolas Maduro, or the Syrian Arab Republic, or any other entity deemed to be a foreign adversary by the Governor in consultation with the Director of the Illinois Emergency Management Agency and Office of Homeland Security. Provides that all State-managed funds and local-managed funds are prohibited from holding investments in any foreign adversary, State-owned enterprise of a foreign adversary, company domiciled within a foreign adversary, or company owned or controlled by a foreign adversary, State-owned enterprise of a foreign adversary, company domiciled within a foreign adversary, or other entity within a foreign adversary. Provides that all State-managed funds and local-managed funds are prohibited from investing or depositing public funds into any bank that is domiciled or has its principal place of business in a foreign adversary. Requires all State-managed funds to immediately in good faith begin divestment of prohibited holdings under the Act. Provides that total divestment must be achieved by January 1, 2027, or 2 years after the effective date of the Act, whichever is earlier. Requires the Illinois State Board of Investment to identify companies subject to the Act and to include those companies in a list of restricted companies to be distributed to each State-managed fund and local-managed fund. Makes other changes. Contains a severability provision.

SB2389 - USE/OCC TX-MULTISTATE

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2030 (currently, June 30, 2016). Effective immediately.

SB2510 - APPROPRIATIONS BILL

The appropriations bill includes $55.4 billion in anticipated revenues and $55.2 billion in expenditures.