Illinois 97th Regular Session Status: Passed House 1 D cosponsors

HB 503 — REVENUE-TECH

Last action — Session Sine Die

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill died with 97th Regular Session. It reached “Passed House” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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. Makes a technical change in a Section concerning the definition of "33 1/3%".

Bill Text

What changed in the latest version

42 added · 21 removed

Plain-language change summary

The recent amendment to Bill HB 503 introduces new regulations on the leasing of property that is exempt from taxation. Specifically, it clarifies that when such properties are leased to non-exempt tenants, the lessees will be responsible for paying taxes on the leasehold interests, although no tax lien will attach to the exempt property itself. This change matters because it aims to ensure that tax responsibilities are clear and enforceable, potentially increasing revenue from properties that are typically exempt from taxes.

→
Previous
Latest
HB0503 *LRB09703320HLH43357b* 97TH GENERAL ASSEMBLY State of Illinois and 2012 HB0503 Introduced 01/31/11, by Rep.
HB0503 Engrossed LRB097 03320 HLH 43357 b AN ACT concerning revenue.
Michael J.
Madigan SYNOPSIS AS INTRODUCED:
ILCS 200/1-55 Amends the Property Tax Code.
Makes a technical change in a Section concerning the definition of "33 1/3%".
LRB097 03320 HLH 43357 b A BILL FOR HB0503 LRB097 03320 HLH 43357 b AN ACT concerning revenue.
The Property Tax Code is amended by changing Section 1-55 as follows:
The Property Tax Code is amended by changing Section 9-195 and by adding Section 15-161 as follows:
(35 ILCS 200/1-55) Sec.
(35 ILCS 200/9-195) Sec.
1-55.
9-195.
33 1/3%.
Leasing of exempt property.
One-third of the the fair cash value of property, as determined by the Department's sales ratio studies for the 3 most recent years preceding the assessment year, adjusted to take into account any changes in assessment levels implemented since the data for the studies were collected.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100, 15-103, 15-161, and 15-185, when property which is exempt from taxation is leased to another whose property is not exempt, and the leasing of which does not make the property taxable, the leasehold estate and the appurtenances shall be listed as the property of the lessee thereof, or his or her assignee.
Taxes on that property shall be collected in the same manner as on property that is not exempt, and the lessee shall be liable for those taxes.
However, no tax lien shall attach to the exempt real estate.
The changes made by this amendatory Act of 1997 and by this amendatory Act of the 91st General Assembly are declaratory of existing law and shall not be construed as a new enactment.
The changes made by Public Acts 88-221 and 88-420 that are incorporated into this Section by this amendatory Act of 1993 are declarative of existing law and are not a new enactment.
HB0503 Engrossed - 2 - LRB097 03320 HLH 43357 b (b) The provisions of this Section regarding taxation of leasehold interests in exempt property do not apply to any leasehold interest created pursuant to any transaction described in subsection (e) of Section 15-35, subsection (c-5) of Section 15-60, subsection (b) of Section 15-100, Section 15-103, or Section 15-185.
86-1481;
92-844, eff.
87-877;
8-23-02;
88-455.)
92-846, eff.
8-23-02;
93-19, eff.
6-20-03.) (35 ILCS 200/15-161 new) Sec.
15-161.
Municipal airports and leased property at municipal airports.
Beginning in tax year 2010, all property of a municipal airport belonging to a single municipality with less than 50,000 inhabitants in a county with more than 3,000,000 inhabitants is exempt from taxation under this Code.
Further, beginning in tax year 2010, all property of a municipal airport belonging to a single municipality with less than 50,000 inhabitants in a county with more than 3,000,000 inhabitants that is leased to a public or private entity is exempt from leasehold taxes under this Code.
Section 99.
Effective date.
This Act takes effect upon becoming law.
⬇ Download PDF
View plain text versions (2)

Action History

  1. Session Sine Die

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

  3. Added Chief Co-Sponsor Rep. Arthur Turner

  4. Added Chief Co-Sponsor Rep. Naomi D. Jakobsson

  5. Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee

  6. Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee

  7. Senate Floor Amendment No. 2 Motion Filed Concur Rep. Fred Crespo

  8. Senate Floor Amendment No. 1 Motion Filed Concur Rep. Fred Crespo

  9. Chief Sponsor Changed to Rep. Fred Crespo

  10. Placed on Calendar Order of Concurrence Senate Amendment(s) 1, 2

  11. Arrived in House

  12. Third Reading - Passed; 048-009-000

  13. Placed on Calendar Order of 3rd Reading

  14. Senate Floor Amendment No. 2 Adopted; Hutchinson

  15. Senate Floor Amendment No. 1 Adopted; Hutchinson

  16. Recalled to Second Reading

  17. Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 009-000-000

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

  19. Senate Floor Amendment No. 2 Assignments Refers to Revenue

  20. Senate Floor Amendment No. 2 Referred to Assignments

  21. Senate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson

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

  23. Added as Alternate Co-Sponsor Sen. Dan Kotowski

  24. Added as Alternate Co-Sponsor Sen. Michael W. Frerichs

  25. Senate Floor Amendment No. 1 Referred to Assignments

  26. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson

  27. Placed on Calendar Order of 3rd Reading May 10, 2012

  28. Approved for Consideration Assignments

  29. Pursuant to Senate Rule 3-9(b) / Referred to Assignments

  30. Rule 2-10 Third Reading Deadline Established As December 31, 2011

  31. Placed on Calendar Order of 3rd Reading November 10, 2011

  32. Second Reading

  33. Placed on Calendar Order of 2nd Reading November 9, 2011

  34. Do Pass Revenue; 008-000-000

  35. Rule 2-10 Third Reading Deadline Established As November 10, 2011

  36. Assigned to Revenue

  37. Rule 2-10 Committee Deadline Established As May 31, 2011

  38. Referred to Assignments

  39. First Reading

  40. Chief Senate Sponsor Sen. Toi W. Hutchinson

  41. Placed on Calendar Order of First Reading April 15, 2011

  42. Arrive in Senate

  43. Added Chief Co-Sponsor Rep. Al Riley

  44. Third Reading - Short Debate - Passed 091-023-001

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

  46. House Floor Amendment No. 2 Adopted by Voice Vote

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

  48. Second Reading - Short Debate

  49. House Floor Amendment No. 2 Recommends Be Adopted Counties & Townships Committee; 005-000-000

  50. Added Chief Co-Sponsor Rep. Thaddeus Jones

  51. House Floor Amendment No. 2 Rules Refers to Counties & Townships Committee

  52. Chief Sponsor Changed to Rep. Anthony DeLuca

  53. House Floor Amendment No. 2 Referred to Rules Committee

  54. House Floor Amendment No. 2 Filed with Clerk by Rep. Anthony DeLuca

  55. Placed on Calendar 2nd Reading - Short Debate

  56. House Committee Amendment No. 1 Tabled Pursuant to Rule 40

  57. Do Pass / Short Debate Executive Committee; 011-000-000

  58. House Committee Amendment No. 1 Referred to Rules Committee

  59. House Committee Amendment No. 1 Filed with Clerk by Rep. Anthony DeLuca

  60. Assigned to Executive Committee

  61. Referred to Rules Committee

  62. First Reading

  63. Filed with the Clerk by Rep. Michael J. Madigan

Sponsors

  • Fred Crespo · Cosponsor
  • Michael W. Frerichs · Cosponsor
  • Dan Kotowski · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 3 co-sponsors · 180 not signed on · 2 voted No

Sponsors (0)

None.

Co-sponsors (3)

  • Fred Crespo Democrat
  • Michael W. Frerichs
  • Dan Kotowski

Not signed on (180)

180 members have not signed on to this bill.

Show all 180 →

"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 48 Yea · 9 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 36901
Republican 3000
Democrat 9001
Total 48902
% of votes cast 81%15%0%3%
How each member voted (59)
Member Party Vote
Duffy — Nay
Frerichs — Yea
Hutchinson — Yea
Kotowski — Yea
Link — Yea
Maloney — Yea
Meeks — Yea
Millner — Yea
Mulroe — Yea
Muñoz — Yea
Noland — Yea
Schoenberg — Yea
Silverstein — Yea
Steans — Yea
Trotter — Yea
Jacobs — Yea
McGuire — Yea
Johnson, T. — Yea
Jones, J. — Yea
Sullivan — Yea
Cullerton — Yea
Clayborne — Yea
Crotty — Yea
Cultra — Yea
Dillard — Yea
Forby — Yea
Haine — Yea
Brady — Nay
Johnson, C. — Nay
Landek — Yea
Lauzen — Nay
McCann — Nay
McCarter — Nay
Radogno — Not Voting
Garrett — Yea
Pankau — Yea
Raoul — Yea
Righter — Nay
Sandack — Yea
Sandoval — Yea
LaHood — Nay
Luechtefeld — Nay
Althoff — Yea
Martinez — Yea
Bivins — Yea
Bomke — Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lakesia Collins Democrat Not Voting
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea
Kevin Schmidt Republican Yea
Sue Rezin Republican Yea

Official roll call →

Third Reading

Passed 91 Yea · 23 Nay · 4 Other
Party YeaNayPresentNot Voting
Democrat 12001
Unaffiliated 752103
Republican 4200
Total 912304
% of votes cast 77%19%0%3%
How each member voted (118)
Member Party Vote
Brauer — Nay
Brown — Nay
Burns — Yea
Colvin — Yea
Connelly — Yea
McAsey — Yea
Mulligan — Not Voting
Holbrook — Nay
Jakobsson — Yea
Jefferson — Yea
Kay — Nay
McAuliffe — Yea
McCarthy — Yea
Reitz — Yea
Lyons — Yea
Mell — Yea
Senger — Yea
McGuire — Yea
Bradley — Yea
Dugan — Yea
Dunkin — Yea
Durkin — Yea
Farnham — Yea
Flowers — Yea
Fortner — Yea
Lang — Yea
Brady — Yea
Mitchell, Jerry — Yea
Mendoza — Yea
Burke, Daniel — Yea
Harris, David — Yea
Burke, Kelly — Yea
Harris, Greg — Yea
Moffitt — Yea
Sullivan — Yea
Morthland — Nay
Nekritz — Nay
Hernandez — Yea
Howard — Yea
Osterman — Yea
Phelps — Yea
Sente — Yea
Watson — Yea
Sommer — Nay
Williams — Yea
Jones — Yea
Soto — Yea
Davis, Monique — Yea
Thapedi — Yea
Tryon — Yea
Turner — Yea
Mitchell, Bill — Nay
Unes — Nay
Verschoore — Yea
Winters — Nay
Yarbrough — Yea
Zalewski — Yea
Cavaletto — Nay
Coladipietro — Yea
Cole — Nay
Cross — Yea
Currie — Nay
D'Amico — Yea
Eddy — Nay
Franks — Nay
Golar — Yea
Gordon — Yea
Hatcher — Yea
Hays — Yea
Jackson — Yea
Nybo — Yea
Kosel — Nay
Osmond — Yea
Pihos — Nay
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reboletti — Yea
Riley — Yea
Roth — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Nay
Acevedo — Yea
Arroyo — Yea
Barickman — Nay
Beiser — Yea
Bellock — Yea
Mathias — Yea
Beaubien — Not Voting
Leitch — Nay
Madigan — Not Voting
Reis — Nay
Berrios — Yea
Biss — Yea
Mautino — Yea
Bost — Yea
May — Yea
Chapa LaVia — Yea
Anthony DeLuca Democrat Yea
Bill Cunningham Democrat Yea
Camille Y. Lilly Democrat Yea
Fred Crespo Democrat Yea
Julie A. Morrison Democrat Not Voting
La Shawn K. Ford Democrat Yea
Michelle Mussman Democrat Yea
Nicholas K. Smith Democrat Yea
Rita Mayfield Democrat Yea
Robert "Bob" Rita Democrat Yea
Robyn Gabel Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Nay
Chapin Rose Republican Yea
Jil Tracy Republican Yea
Joe C. Sosnowski Republican Yea
Norine K. Hammond Republican Nay
Wayne A. Rosenthal Republican Yea

Official roll call →

Subjects

taxation finance technology
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 503 do?
Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "33 1/3%".
Who sponsors HB 503?
HB 503 is sponsored by Fred Crespo (Democrat), Michael W. Frerichs, and Dan Kotowski.
What is the current status of HB 503?
This bill died with 97th Regular Session. It reached “Passed House” 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 HB 503?
Track HB 503 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 503

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 503

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →