Illinois 103rd Regular Session Status: Passed Senate Bipartisan · 22 D · 3 R cosponsors

SB 2878 — PROP TX-SENIOR HOMESTEAD EXMPT

Last action — House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee

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

This bill died with 103rd Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle.

Bill Text

What changed in the latest version

37 added · 57 removed

Plain-language change summary

The amendments to SB 2878 ensure that in counties with over 3,000,000 residents, seniors will no longer need to reapply for the homestead exemption each year, which provides financial relief on property taxes. Additionally, in smaller counties, if the local government decides to eliminate the reapplication requirement, there will now be a mandatory audit to check that exemptions were granted correctly in previous years. This change is important because it not only simplifies the process for seniors but also adds a layer of accountability to prevent errors in tax exemptions.

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*LRB10335657HLH65732b* SB2878 103RD GENERAL ASSEMBLY State of Illinois and 2024 SB2878 Introduced 1/24/2024, by Sen.
SB2878 Engrossed LRB103 35657 HLH 65732 b AN ACT concerning revenue.
Laura Ellman SYNOPSIS AS INTRODUCED:
ILCS 200/15-170 Amends the Property Tax Code.
In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023).
In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle.
LRB103 35657 HLH 65732 b A BILL FOR SB2878 LRB103 35657 HLH 65732 b AN ACT concerning revenue.
Before taxable year 2004, the maximum reduction shall be $2,500 in counties with 3,000,000 or more inhabitants and SB2878 - 2 - LRB103 35657 HLH 65732 b $2,000 in all other counties.
Before taxable year 2004, the maximum reduction shall be $2,500 in counties with 3,000,000 or more inhabitants and SB2878 Engrossed - 2 - LRB103 35657 HLH 65732 b $2,000 in all other counties.
For land improved with a life care facility, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied SB2878 - 3 - LRB103 35657 HLH 65732 b by the number of apartments or units occupied by persons 65 years of age or older, irrespective of any legal, equitable, or leasehold interest in the facility, who are liable, under a contract with the owner or owners of record of the facility, for paying property taxes on the property.
For land improved with a life care facility, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied SB2878 Engrossed - 3 - LRB103 35657 HLH 65732 b by the number of apartments or units occupied by persons 65 years of age or older, irrespective of any legal, equitable, or leasehold interest in the facility, who are liable, under a contract with the owner or owners of record of the facility, for paying property taxes on the property.
SB2878 - 4 - LRB103 35657 HLH 65732 b (d) A person who will be 65 years of age during the current assessment year shall be eligible to apply for the homestead exemption during that assessment year.
SB2878 Engrossed - 4 - LRB103 35657 HLH 65732 b (d) A person who will be 65 years of age during the current assessment year shall be eligible to apply for the homestead exemption during that assessment year.
SB2878 - 5 - LRB103 35657 HLH 65732 b (g) The chief county assessment officer of each county with less than 3,000,000 inhabitants shall provide to each person allowed a homestead exemption under this Section a form to designate any other person to receive a duplicate of any notice of delinquency in the payment of taxes assessed and levied under this Code on the property of the person receiving the exemption.
SB2878 Engrossed - 5 - LRB103 35657 HLH 65732 b (g) The chief county assessment officer of each county with less than 3,000,000 inhabitants shall provide to each person allowed a homestead exemption under this Section a form to designate any other person to receive a duplicate of any notice of delinquency in the payment of taxes assessed and levied under this Code on the property of the person receiving the exemption.
(i) In counties with 3,000,000 or more inhabitants, for SB2878 - 6 - LRB103 35657 HLH 65732 b taxable years 2010 through 2018, and beginning again in taxable year 2024, each taxpayer who has been granted an exemption under this Section must reapply on an annual basis.
(i) In counties with 3,000,000 or more inhabitants, for SB2878 Engrossed - 6 - LRB103 35657 HLH 65732 b taxable years 2010 through 2018, and beginning again in taxable year 2024, each taxpayer who has been granted an exemption under this Section must reapply on an annual basis.
The Department of Public Health SB2878 - 7 - LRB103 35657 HLH 65732 b shall supply this information no less frequently than every calendar quarter.
The Department of Public Health SB2878 Engrossed - 7 - LRB103 35657 HLH 65732 b shall supply this information no less frequently than every calendar quarter.
In counties with 3,000,000 or more inhabitants, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, as determined by Section 9-220, an SB2878 - 8 - LRB103 35657 HLH 65732 b audit audits of all exemptions granted under this Section for the preceding reassessment cycle under this Section no later than December 31, 2022 and no later than December 31, 2024.
In counties with 3,000,000 or more inhabitants, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, as determined by Section 9-220, a SB2878 Engrossed - 8 - LRB103 35657 HLH 65732 b review audits of all exemptions granted under this Section for the preceding reassessment cycle under this Section no later than December 31, 2022 and no later than December 31, 2024.
The audit shall be designed to ascertain whether any senior homestead exemptions have been granted erroneously.
The review audit shall be designed to ascertain whether any senior homestead exemptions have been granted erroneously.
In counties in which the county board passes such a resolution, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, as determined by Section 9-215, an audit of all exemptions granted for the preceding reassessment cycle under this Section.
In counties in which the county board passes such a resolution, the chief county assessment official shall, prior to the submission of the final abstract for the first year of each reassessment cycle, as determined by Section 9-215, review all exemptions granted for the preceding reassessment cycle under this Section.
The audit shall be designed to ascertain whether any senior homestead exemptions have been granted erroneously.
The review shall be designed to ascertain whether any senior homestead exemptions have been granted erroneously.
In counties with less than 3,000,000 inhabitants, if the assessor or chief county assessment officer requires annual application for verification of eligibility for an exemption once granted under this Section, the application shall be mailed to the taxpayer.
In counties with less than 3,000,000 inhabitants, if the assessor or chief county assessment officer requires annual application for verification of eligibility for an exemption once granted under this Section, the application shall be SB2878 Engrossed - 9 - LRB103 35657 HLH 65732 b mailed to the taxpayer.
SB2878 - 9 - LRB103 35657 HLH 65732 b (l) The assessor or chief county assessment officer shall notify each person who qualifies for an exemption under this Section that the person may also qualify for deferral of real estate taxes under the Senior Citizens Real Estate Tax Deferral Act.
(l) The assessor or chief county assessment officer shall notify each person who qualifies for an exemption under this Section that the person may also qualify for deferral of real estate taxes under the Senior Citizens Real Estate Tax Deferral Act.
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How this bill changes current law

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Compared against the Illinois Compiled Statutes as published AI-generated reading aid — verify against the official bill.

The bill modifies the existing law governing the senior citizens homestead exemption by adjusting requirements for reapplication for the exemption and detailing the processes for information-sharing related to qualifying deaths.

  • 35 ILCS 200/15-170

    In counties with 3,000,000 or more inhabitants, for taxable years 2010 through 2018, and beginning again in taxable year 2024, each taxpayer who has been granted an exemption under this Section must reapply on an annual basis. → In counties with 3,000,000 or more inhabitants, for taxable years 2010 through 2018, and beginning again in taxable year 2024, each taxpayer who has been granted an exemption under this Section must reapply on an annual basis. If a reapplication is required, then the chief county assessment officer shall mail the application to the taxpayer at least 60 days prior to the last day of the application period for the county.

    The bill ensures annual reapplication for the homestead exemption in certain counties and sets a deadline for notification.

  • 35 ILCS 200/15-170

    Information concerning the death of a taxpayer may be shared with the county treasurer. → The chief county assessment officer shall also enter into a data exchange agreement with the Social Security Administration or its agent to obtain access to the information regarding deaths in possession of the Social Security Administration.

    This change facilitates better access to information on taxpayer deaths to ensure accurate administration of the homestead exemption.

  • 35 ILCS 200/15-170

    The chief county assessment officer shall, subject to the notice requirements under subsection (m) of Section 9-275, terminate the exemption under this Section if the information obtained indicates that the property is no longer qualified for the exemption. → The chief county assessment officer shall, subject to the notice requirements under subsection (m) of Section 9-275, terminate the exemption under this Section if the information obtained indicates that the property is no longer qualified for the exemption. In counties with 3,000,000 or more inhabitants, the assessor and the county clerk recorder of deeds shall establish policies and practices for the regular exchange of information for the purpose of alerting the assessor whenever the transfer of ownership of any property receiving an exemption under this Section has occurred.

    This amendment enhances communication between agencies regarding property transfers, improving the management of the exemption process.

Amendments

2 amendments

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Action History

  1. House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee

  2. Rule 19(a) / Re-referred to Rules Committee

  3. Third Reading/Final Action Deadline Extended-9(b) May 31, 2024

  4. Third Reading/Final Action Deadline Extended-9(b) May 27, 2024

  5. House Floor Amendment No. 1 Recommends Be Adopted Executive Committee; 008-004-000

  6. House Floor Amendment No. 1 Rules Refers to Executive Committee

  7. House Floor Amendment No. 1 Referred to Rules Committee

  8. House Floor Amendment No. 1 Filed with Clerk by Rep. Emanuel "Chris" Welch

  9. Alternate Co-Sponsor Removed Rep. Patrick Sheehan

  10. Alternate Chief Sponsor Changed to Rep. Emanuel "Chris" Welch

  11. Added as Co-Sponsor Sen. Laura M. Murphy

  12. Held on Calendar Order of Second Reading - Short Debate

  13. Second Reading - Short Debate

  14. Placed on Calendar 2nd Reading - Short Debate

  15. Do Pass / Short Debate Revenue & Finance Committee; 015-000-000

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

  17. Added Alternate Co-Sponsor Rep. Patrick Sheehan

  18. Assigned to Revenue & Finance Committee

  19. Added as Co-Sponsor Sen. Karina Villa

  20. Added as Co-Sponsor Sen. Suzy Glowiak Hilton

  21. Added as Co-Sponsor Sen. Mattie Hunter

  22. Referred to Rules Committee

  23. First Reading

  24. Added as Co-Sponsor Sen. Willie Preston

  25. Chief House Sponsor Rep. Kelly M. Burke

  26. Arrived in House

  27. Added as Co-Sponsor Sen. Christopher Belt

  28. Added as Co-Sponsor Sen. Rachel Ventura

  29. Added as Co-Sponsor Sen. Julie A. Morrison

  30. Added as Co-Sponsor Sen. Craig Wilcox

  31. Added as Co-Sponsor Sen. Mike Simmons

  32. Third Reading - Passed; 054-000-000

  33. Added as Co-Sponsor Sen. Celina Villanueva

  34. Placed on Calendar Order of 3rd Reading April 9, 2024

  35. Second Reading

  36. Senate Floor Amendment No. 1 Adopted

  37. Added as Co-Sponsor Sen. Donald P. DeWitte

  38. Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 009-000-000

  39. Added as Co-Sponsor Sen. Patrick J. Joyce

  40. Added as Co-Sponsor Sen. Mike Porfirio

  41. Added as Co-Sponsor Sen. Bill Cunningham

  42. Senate Floor Amendment No. 1 Assignments Refers to Revenue

  43. Senate Floor Amendment No. 1 Referred to Assignments

  44. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Laura Ellman

  45. Added as Co-Sponsor Sen. Michael W. Halpin

  46. Placed on Calendar Order of 2nd Reading March 20, 2024

  47. Do Pass Revenue; 009-000-000

  48. Added as Co-Sponsor Sen. Robert F. Martwick

  49. Added as Co-Sponsor Sen. Elgie R. Sims, Jr.

  50. Added as Co-Sponsor Sen. Sara Feigenholtz

  51. Added as Co-Sponsor Sen. Cristina Castro

  52. Added as Co-Sponsor Sen. Seth Lewis

  53. Added as Co-Sponsor Sen. Michael E. Hastings

  54. Added as Co-Sponsor Sen. Lakesia Collins

  55. Assigned to Revenue

  56. Referred to Assignments

  57. First Reading

  58. Filed with Secretary by Sen. Laura Ellman

Sponsors

Sponsorship breakdown

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2 sponsors · 23 co-sponsors · 158 not signed on · 4 voted No

Sponsors (2)

Co-sponsors (23)

Not signed on (158)

158 members have not signed on to this bill.

Show all 158 →

"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

Executive, Amendment 1

Passed 8 Yea · 4 Nay
Party YeaNayPresentNot Voting
Unaffiliated 2000
Democrat 6000
Republican 0400
Total 8400
% of votes cast 67%33%0%0%
How each member voted (12)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Elizabeth "Lisa" Hernandez Democrat Yea
Kam Buckner Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Natalie A. Manley Democrat Yea
Robert "Bob" Rita Democrat Yea
Theresa Mah Democrat Yea
Christopher "C.D." Davidsmeyer Republican Nay
John M. Cabello Republican Nay
Norine K. Hammond Republican Nay
Ryan Spain Republican Nay

Official roll call →

Revenue & Finance

Passed 15 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 2000
Democrat 9001
Republican 4003
Total 15004
% of votes cast 79%0%0%21%
How each member voted (19)
Member Party Vote
Burke, Kelly M — Yea
Ortiz, Aaron M — Yea
Curtis J. Tarver, II Democrat Yea
Elizabeth "Lisa" Hernandez Democrat Yea
Kam Buckner Democrat Not Voting
Marcus C. Evans, Jr. Democrat Yea
Margaret Croke 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 Not Voting
David Friess Republican Not Voting
Joe C. Sosnowski Republican Yea
Martin McLaughlin Republican Yea
Patrick Sheehan Republican Yea
Steven Reick Republican Not Voting
Travis Weaver Republican Yea

Official roll call →

Third Reading

Passed 54 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Democrat 31003
Republican 16001
Unaffiliated 7001
Total 54005
% of votes cast 92%0%0%8%
How each member voted (59)
Member Party Vote
Gillespie — Yea
Bennett — Yea
Toro — Yea
Harris, N. — Yea
Simmons — Yea
Stoller — Not Voting
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 Not Voting
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 Not Voting
Steve Stadelman Democrat Yea
Willie Preston Democrat Not Voting
Andrew S. Chesney Republican Yea
Chapin Rose Republican Yea
Craig Wilcox Republican Yea
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 Not Voting

Official roll call →

Revenue, Amendment 1

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 Not Voting
Lakesia Collins Democrat Yea
Robert F. Martwick Democrat Yea
Sara Feigenholtz Democrat Yea
Donald P. DeWitte Republican Yea
Sally J. Turner Republican Yea

Official roll call →

Revenue

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 6000
Republican 1001
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 Yea
Robert F. Martwick Democrat Yea
Sara Feigenholtz Democrat Yea
Donald P. DeWitte Republican Yea
Sally J. Turner Republican Not Voting

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does SB 2878 do?
Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle.
Who sponsors SB 2878?
SB 2878 is sponsored by Laura Ellman (Democrat), Lakesia Collins (Democrat), Michael E. Hastings (Democrat), Seth Lewis (Republican), Cristina Castro (Democrat), Sara Feigenholtz (Democrat), Elgie R. Sims, Jr. (Democrat), Robert F. Martwick (Democrat), Michael W. Halpin (Democrat), Bill Cunningham (Democrat), Mike Porfirio (Democrat), Patrick J. Joyce (Democrat), Donald P. DeWitte (Republican), Celina Villanueva (Democrat), Craig Wilcox (Republican), Julie A. Morrison (Democrat), Rachel Ventura (Democrat), Christopher Belt (Democrat), Willie Preston (Democrat), Mattie Hunter (Democrat), Karina Villa (Democrat), Laura M. Murphy (Democrat), Emanuel "Chris" Welch (Democrat), Mike Simmons (Democrat), and Suzy Glowiak Hilton (Democrat).
What is the current status of SB 2878?
This bill died with 103rd Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 2878?
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