Illinois 103rd Regular Session Status: Enacted Bipartisan · 26 D · 2 R cosponsors

SB 3209 — PROP TX-CHARITABLE EXEMPTION

Last action — Public Act . . . . . . . . . 103-0954

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 06, 2024. Enacted.

Signed by Governor JB Pritzker (Democratic) on August 09, 2024.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 98% · high confidence

  • Enacted

    Current position in the legislative process.

  • 30 sponsors

    2 primary, 28 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (26 D · 2 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Amends the Property Tax Code. In provisions concerning charitable exemptions granted to limited liability companies, removes a requirement that the limited liability company must be a disregarded entity for federal and Illinois income tax purposes. Effective immediately.

Bill Text

What changed in the latest version

4 added · 4 removed

Plain-language change summary

The latest version of SB 3209 removes certain lines from the previous draft and replaces them with new ones. This change may reflect revisions or updates to the bill's content, which could be aimed at clarifying its intent or improving its effectiveness. Adjustments like these are important because they help ensure that the legislation addresses the current needs and concerns of the community it aims to serve.

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Latest
SB3209 Engrossed LRB103 37226 HLH 67345 b AN ACT concerning revenue.
SB3209 Enrolled LRB103 37226 HLH 67345 b AN ACT concerning revenue.
(c) Old people's homes, facilities for persons with a developmental disability, and not-for-profit organizations providing services or facilities related to the goals of educational, social and physical development, SB3209 Engrossed - 2 - LRB103 37226 HLH 67345 b if, upon making application for the exemption, the applicant provides affirmative evidence that the home or facility or organization is an exempt organization under paragraph (3) of Section 501(c) of the Internal Revenue Code or its successor, and either:
(c) Old people's homes, facilities for persons with a developmental disability, and not-for-profit organizations providing services or facilities related to the goals of educational, social and physical development, SB3209 Enrolled - 2 - LRB103 37226 HLH 67345 b if, upon making application for the exemption, the applicant provides affirmative evidence that the home or facility or organization is an exempt organization under paragraph (3) of Section 501(c) of the Internal Revenue Code or its successor, and either:
SB3209 Engrossed - 3 - LRB103 37226 HLH 67345 b (d) Not-for-profit health maintenance organizations certified by the Director of the Illinois Department of Insurance under the Health Maintenance Organization Act, including any health maintenance organization that provides services to members at prepaid rates approved by the Illinois Department of Insurance if the membership of the organization is sufficiently large or of indefinite classes so that the community is benefited by its operation.
SB3209 Enrolled - 3 - LRB103 37226 HLH 67345 b (d) Not-for-profit health maintenance organizations certified by the Director of the Illinois Department of Insurance under the Health Maintenance Organization Act, including any health maintenance organization that provides services to members at prepaid rates approved by the Illinois Department of Insurance if the membership of the organization is sufficiently large or of indefinite classes so that the community is benefited by its operation.
Property otherwise qualifying for an exemption under this Section shall not lose its exemption because the legal title is held (i) by an entity that is organized solely to hold that title and that qualifies under paragraph (2) of Section 501(c) of the Internal Revenue Code or its successor, whether or not that entity receives rent from the charitable organization for the repair and maintenance of the property, (ii) by an entity that is organized as a partnership or limited liability company, in which the charitable organization, or an affiliate or subsidiary of the charitable organization, is a general partner of the partnership or managing member of the limited SB3209 Engrossed - 4 - LRB103 37226 HLH 67345 b liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under Section 42 of the Internal Revenue Code of 1986, as amended, or (iii) for any assessment year including and subsequent to January 1, 1996 for which an application for exemption has been filed and a decision on which has not become final and nonappealable, by a limited liability company organized under the Limited Liability Company Act provided that (A) the limited liability company's sole member or members, as that term is used in Section 1-5 of the Limited Liability Company Act, are the institutions of public charity that actually and exclusively use the property for charitable and beneficent purposes;
Property otherwise qualifying for an exemption under this Section shall not lose its exemption because the legal title is held (i) by an entity that is organized solely to hold that title and that qualifies under paragraph (2) of Section 501(c) of the Internal Revenue Code or its successor, whether or not that entity receives rent from the charitable organization for the repair and maintenance of the property, (ii) by an entity that is organized as a partnership or limited liability company, in which the charitable organization, or an affiliate or subsidiary of the charitable organization, is a general partner of the partnership or managing member of the limited SB3209 Enrolled - 4 - LRB103 37226 HLH 67345 b liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under Section 42 of the Internal Revenue Code of 1986, as amended, or (iii) for any assessment year including and subsequent to January 1, 1996 for which an application for exemption has been filed and a decision on which has not become final and nonappealable, by a limited liability company organized under the Limited Liability Company Act provided that (A) the limited liability company's sole member or members, as that term is used in Section 1-5 of the Limited Liability Company Act, are the institutions of public charity that actually and exclusively use the property for charitable and beneficent purposes;
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Action History

  1. Public Act . . . . . . . . . 103-0954

  2. Effective Date August 9, 2024

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. Third Reading - Short Debate - Passed 101-000-000

  7. Added Alternate Chief Co-Sponsor Rep. Kam Buckner

  8. Added Alternate Chief Co-Sponsor Rep. Dagmara Avelar

  9. Added Alternate Chief Co-Sponsor Rep. Will Guzzardi

  10. Added Alternate Chief Co-Sponsor Rep. Anna Moeller

  11. Placed on Calendar Order of 3rd Reading - Short Debate

  12. Second Reading - Short Debate

  13. Placed on Calendar 2nd Reading - Short Debate

  14. Do Pass / Short Debate Revenue & Finance Committee; 018-000-000

  15. Committee/Final Action Deadline Extended-9(b) May 24, 2024

  16. Added Alternate Co-Sponsor Rep. Camille Y. Lilly

  17. Alternate Co-Sponsor Removed Rep. Will Guzzardi

  18. Added Alternate Co-Sponsor Rep. Emanuel "Chris" Welch

  19. Added Alternate Co-Sponsor Rep. Kelly M. Cassidy

  20. Added Alternate Co-Sponsor Rep. Michael J. Kelly

  21. Added Alternate Co-Sponsor Rep. Sonya M. Harper

  22. Added Alternate Co-Sponsor Rep. Joyce Mason

  23. Added Alternate Co-Sponsor Rep. Dave Vella

  24. Added Alternate Co-Sponsor Rep. Kimberly Du Buclet

  25. Added Alternate Co-Sponsor Rep. Diane Blair-Sherlock

  26. Added Alternate Co-Sponsor Rep. Mary Beth Canty

  27. Added Alternate Co-Sponsor Rep. Kevin John Olickal

  28. Added Alternate Co-Sponsor Rep. Jennifer Gong-Gershowitz

  29. Added Alternate Co-Sponsor Rep. Curtis J. Tarver, II

  30. Added Alternate Co-Sponsor Rep. Gregg Johnson

  31. Added Alternate Co-Sponsor Rep. Amy Elik

  32. Added Alternate Co-Sponsor Rep. Travis Weaver

  33. Added Alternate Co-Sponsor Rep. Norma Hernandez

  34. Added Alternate Co-Sponsor Rep. Hoan Huynh

  35. Added Alternate Co-Sponsor Rep. Theresa Mah

  36. Added Alternate Co-Sponsor Rep. Justin Slaughter

  37. Added Alternate Co-Sponsor Rep. Katie Stuart

  38. Added Alternate Co-Sponsor Rep. Robert "Bob" Rita

  39. Added Alternate Co-Sponsor Rep. Will Guzzardi

  40. Added Alternate Co-Sponsor Rep. Maura Hirschauer

  41. Added Alternate Co-Sponsor Rep. Anne Stava-Murray

  42. Assigned to Revenue & Finance Committee

  43. Referred to Rules Committee

  44. First Reading

  45. Chief House Sponsor Rep. Tracy Katz Muhl

  46. Arrived in House

  47. Third Reading - Passed; 058-001-000

  48. Placed on Calendar Order of 3rd Reading **

  49. Placed on Calendar Order of 3rd Reading March 20, 2024

  50. Second Reading

  51. Placed on Calendar Order of 2nd Reading March 12, 2024

  52. Do Pass Revenue; 009-000-000

  53. Assigned to Revenue

  54. Referred to Assignments

  55. First Reading

  56. Filed with Secretary by Sen. Karina Villa

Sponsors

Sponsorship breakdown

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2 sponsors · 28 co-sponsors · 153 not signed on · 1 voted No

Sponsors (2)

Co-sponsors (28)

Not signed on (153)

153 members have not signed on to this bill.

Show all 153 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 101 Yea · 0 Nay · 16 Other
Party YeaNayPresentNot Voting
Democrat 540010
Unaffiliated 13003
Republican 34003
Total 1010016
% of votes cast 86%0%0%14%
How each member voted (117)
Member Party Vote
Frese — Yea
Yednock — Yea
Flowers — Not Voting
Burke — Not Voting
Nichols — Yea
Ortiz — Yea
Caulkins — Yea
Costa Howard — Yea
Du Buclet — Yea
Faver Dias — Yea
Hernandez, Lisa — Yea
Katz Muhl — Yea
La Ha — Yea
Ladisch Douglass — Not Voting
Williams, Jawaharial — Yea
Yang Rohr — Yea
Abdelnasser Rashid Democrat Yea
Angelica Guerrero-Cuellar Democrat Not Voting
Ann M. Williams Democrat Yea
Anna Moeller Democrat Yea
Anne Stava Democrat Yea
Anthony DeLuca Democrat Yea
Barbara Hernandez Democrat Yea
Bob Morgan Democrat Yea
Camille Y. Lilly Democrat Yea
Carol Ammons Democrat Yea
Curtis J. Tarver, II Democrat Yea
Dagmara Avelar Democrat Yea
Daniel Didech Democrat Yea
Dave Vella Democrat Yea
Debbie Meyers-Martin Democrat Yea
Diane Blair-Sherlock Democrat Yea
Edgar González, Jr. Democrat Yea
Emanuel "Chris" Welch Democrat Yea
Eva-Dina Delgado Democrat Yea
Fred Crespo Democrat Yea
Gregg Johnson Democrat Yea
Harry Benton Democrat Yea
Hoan Huynh Democrat Yea
Jaime M. Andrade, Jr. Democrat Not Voting
Jay Hoffman Democrat Yea
Jehan Gordon-Booth Democrat Yea
Jennifer Gong-Gershowitz Democrat Not Voting
Joyce Mason Democrat Yea
Justin Slaughter Democrat Yea
Kam Buckner Democrat Yea
Katie Stuart Democrat Yea
Kelly M. Cassidy Democrat Yea
Kevin John Olickal Democrat Not Voting
La Shawn K. Ford Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Lilian Jiménez Democrat Yea
Lindsey LaPointe Democrat Yea
Marcus C. Evans, Jr. Democrat Not Voting
Margaret Croke Democrat Yea
Martin J. Moylan Democrat Yea
Mary Beth Canty Democrat Yea
Mary Gill Democrat Yea
Matt Hanson Democrat Not Voting
Maura Hirschauer Democrat Yea
Maurice A. West, II Democrat Not Voting
Michael J. Kelly Democrat Yea
Michelle Mussman Democrat Yea
Nabeela Syed Democrat Yea
Natalie A. Manley Democrat Yea
Nicholas K. Smith Democrat Yea
Norma Hernandez Democrat Yea
Rita Mayfield Democrat Yea
Robert "Bob" Rita Democrat Not Voting
Robyn Gabel Democrat Yea
Sharon Chung Democrat Yea
Sonya M. Harper Democrat Not Voting
Stephanie A. Kifowit Democrat Yea
Sue Scherer Democrat Yea
Suzanne M. Ness Democrat Yea
Thaddeus Jones Democrat Not Voting
Theresa Mah Democrat Yea
Will Guzzardi Democrat Yea
William "Will" Davis Democrat Yea
Yolonda Morris Democrat Yea
Adam M. Niemerg Republican Yea
Amy Elik Republican Yea
Amy L. Grant Republican Yea
Blaine Wilhour Republican Yea
Brad Halbrook Republican Yea
Brad Stephens Republican Yea
Bradley Fritts Republican Not Voting
Brandun Schweizer Republican Yea
Charles Meier Republican Yea
Chris Miller Republican Yea
Christopher "C.D." Davidsmeyer Republican Yea
Dan Swanson Republican Yea
Daniel J. Ugaste Republican Yea
Dave Severin Republican Yea
David Friess Republican Not Voting
Dennis Tipsword Republican Yea
Jackie Haas Republican Yea
Jason R. Bunting Republican Yea
Jed Davis Republican Yea
Jeff Keicher Republican Yea
Jennifer Sanalitro Republican Yea
Joe C. Sosnowski Republican Not Voting
John M. Cabello Republican Yea
Kevin Schmidt Republican Yea
Martin McLaughlin Republican Yea
Michael J. Coffey, Jr. Republican Yea
Norine K. Hammond Republican Yea
Patrick Sheehan Republican Yea
Patrick Windhorst Republican Yea
Paul Jacobs Republican Yea
Ryan Spain Republican Yea
Steven Reick Republican Yea
Tom Weber Republican Yea
Tony M. McCombie Republican Yea
Travis Weaver Republican Yea
Wayne A. Rosenthal Republican Yea
William E Hauter Republican Yea

Official roll call →

Revenue & Finance

Passed 18 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 2000
Democrat 10001
Republican 6001
Total 18002
% of votes cast 90%0%0%10%
How each member voted (20)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Daniel Didech Democrat Yea
Elizabeth "Lisa" Hernandez Democrat Yea
Kam Buckner Democrat Not Voting
Margaret Croke Democrat Yea
Mark L. Walker Democrat Yea
Maurice A. West, II Democrat Yea
Natalie A. Manley Democrat Yea
Robert "Bob" Rita Democrat Yea
Sonya M. Harper Democrat Yea
Stephanie A. Kifowit Democrat Yea
Will Guzzardi Democrat Yea
Amy Elik Republican Yea
David Friess Republican Yea
Joe C. Sosnowski Republican Yea
Martin McLaughlin Republican Not Voting
Patrick Sheehan Republican Yea
Steven Reick Republican Yea
Travis Weaver Republican Yea

Official roll call →

Third Reading

Passed 58 Yea · 1 Nay
Party YeaNayPresentNot Voting
Democrat 34000
Republican 16100
Unaffiliated 8000
Total 58100
% of votes cast 98%2%0%0%
How each member voted (59)
Member Party Vote
Stoller — Yea
Gillespie — Yea
Bennett — Yea
Toro — Yea
Harris, N. — Yea
Simmons — Yea
Glowiak Hilton — Yea
Loughran Cappel — Yea
Bill Cunningham Democrat Yea
Celina Villanueva Democrat Yea
Christopher Belt Democrat Yea
Cristina Castro Democrat Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Doris Turner Democrat Yea
Elgie R. Sims, Jr. Democrat Yea
Emil Jones, III Democrat Yea
Gregg Johnson Democrat Yea
Javier L. Cervantes Democrat Yea
Julie A. Morrison Democrat Yea
Karina Villa Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura Ellman Democrat Yea
Laura Fine Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mary Edly-Allen Democrat Yea
Mattie Hunter Democrat Yea
Michael E. Hastings Democrat Yea
Michael W. Halpin Democrat Yea
Mike Porfirio Democrat Yea
Omar Aquino Democrat Yea
Patrick J. Joyce Democrat Yea
Paul Faraci Democrat Yea
Rachel Ventura Democrat Yea
Ram Villivalam Democrat Yea
Robert F. Martwick Democrat Yea
Robert Peters Democrat Yea
Sara Feigenholtz Democrat Yea
Steve Stadelman Democrat Yea
Willie Preston Democrat Yea
Andrew S. Chesney Republican Yea
Chapin Rose Republican Yea
Craig Wilcox Republican Nay
Dale Fowler Republican Yea
Dan McConchie Republican Yea
Dave Syverson Republican Yea
Donald P. DeWitte Republican Yea
Erica Harriss Republican Yea
Jason Plummer Republican Yea
Jil Tracy Republican Yea
John F. Curran Republican Yea
Neil Anderson Republican Yea
Sally J. Turner Republican Yea
Seth Lewis Republican Yea
Steve McClure Republican Yea
Sue Rezin Republican Yea
Terri Bryant Republican Yea

Official roll call →

Revenue

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 5001
Republican 2000
Unaffiliated 2000
Total 9001
% of votes cast 90%0%0%10%
How each member voted (10)
Member Party Vote
Gillespie, Ann — Yea
Stoller, Win — Yea
Celina Villanueva Democrat Yea
Cristina Castro Democrat Yea
Elgie R. Sims, Jr. Democrat Yea
Lakesia Collins Democrat Not Voting
Robert F. Martwick Democrat Yea
Sara Feigenholtz Democrat Yea
Donald P. DeWitte Republican Yea
Sally J. Turner Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 3209 do?
Amends the Property Tax Code. In provisions concerning charitable exemptions granted to limited liability companies, removes a requirement that the limited liability company must be a disregarded entity for federal and Illinois income tax purposes. Effective immediately.
Who sponsors SB 3209?
SB 3209 is sponsored by Du Buclet, Katz Muhl, Karina Villa (Democrat), Anna Moeller (Democrat), Will Guzzardi (Democrat), Dagmara Avelar (Democrat), Kam Buckner (Democrat), Anne Stava (Democrat), Maura Hirschauer (Democrat), Kelly M. Cassidy (Democrat), Robert "Bob" Rita (Democrat), Katie Stuart (Democrat), Justin Slaughter (Democrat), Theresa Mah (Democrat), Hoan Huynh (Democrat), Norma Hernandez (Democrat), Travis Weaver (Republican), Amy Elik (Republican), Gregg Johnson (Democrat), Curtis J. Tarver, II (Democrat), Jennifer Gong-Gershowitz (Democrat), Kevin John Olickal (Democrat), Mary Beth Canty (Democrat), Diane Blair-Sherlock (Democrat), Dave Vella (Democrat), Joyce Mason (Democrat), Sonya M. Harper (Democrat), Michael J. Kelly (Democrat), Emanuel "Chris" Welch (Democrat), and Camille Y. Lilly (Democrat).
What is the current status of SB 3209?
This bill has been enacted into law. Introduced February 06, 2024. Enacted.
Where can I track SB 3209?
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