Illinois 98th Regular Session Status: Enacted Bipartisan · 5 D · 4 R cosponsors

SB 3259 — PROP TX-COMMERCIAL PROPERTY

Last action — Public Act . . . . . . . . . 98-0702

  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 14, 2014. Enacted.

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.

  • 41 sponsors

    0 primary, 41 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (5 D · 4 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 3 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. Creates an abatement for property that (i) is used exclusively for commercial or industrial purposes and (ii) has been rebuilt following a natural disaster occurring in taxable year 2013 or any taxable year thereafter. Effective immediately.

Bill Text

What changed in the latest version

40 added · 43 removed

Plain-language change summary

In the recent amendment to Bill SB 3259, the term "natural disaster" has been specifically replaced with "tornado disaster," which narrows the focus of the bill to address the unique challenges posed by tornadoes. Additionally, the current rules about property valuation have been refined, establishing that the assessed property value will be 1/3% of its fair cash value, maintained for up to 15 years post-disaster, unless the property changes ownership or use. This matters because it provides clearer financial guidelines for property owners affected by tornadoes, potentially easing their tax burden as they rebuild.

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SB3259 Engrossed LRB098 19492 HLH 54667 b AN ACT concerning revenue.
SB3259 Enrolled LRB098 19492 HLH 54667 b AN ACT concerning revenue.
natural disaster.
tornado disaster.
Notwithstanding any other provision of law, each qualified parcel of commercial or industrial property owned and used by a small business shall be valued at the lesser of (i) its modified equalized assessed value or (ii) 33 1/3% of its fair cash value.
Notwithstanding any other provision of law, each qualified parcel of commercial or industrial property owned and used by a small business shall be valued at the lesser of (i) its modified equalized assessed value or (ii) 33 1/3% of its fair cash value or, in the case of property located in a county that classifies property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution, the percentage of fair cash value as required by county ordinance.
The method of valuation under this Section shall continue until there is a change in use or ownership of the property or until the fifteenth taxable year after the natural disaster occurs, whichever occurs first.
The method of valuation under this Section shall continue until there is a change in use or ownership of the property or until the fifteenth taxable year after the tornado disaster occurs, whichever occurs first.
In order to qualify for valuation under this Section, the structure must be rebuilt within 2 years after the date of the natural disaster, and the square footage of the rebuilt structure may not be more than 110% of the square footage of the original structure as it existed immediately prior to the SB3259 Engrossed - 2 - LRB098 19492 HLH 54667 b natural disaster.
In order to qualify for valuation under this Section, the structure must be rebuilt SB3259 Enrolled - 2 - LRB098 19492 HLH 54667 b within 2 years after the date of the tornado disaster, and the square footage of the rebuilt structure may not be more than 110% of the square footage of the original structure as it existed immediately prior to the tornado disaster.
"Base year" means the taxable year prior to the taxable year in which the natural disaster occurred.
"Base year" means the taxable year prior to the taxable year in which the tornado disaster occurred.
(1) in the first taxable year after the natural disaster occurs, the equalized assessed value of the property for the base year;
(1) in the first taxable year after the tornado disaster occurs, the equalized assessed value of the property for the base year;
and (2) in the second taxable year after the natural disaster occurs and thereafter, the modified equalized assessed value of the property for the previous taxable year, increased by 4%.
and (2) in the second taxable year after the tornado disaster occurs and thereafter, the modified equalized assessed value of the property for the previous taxable year, increased by 4%.
"Natural disaster" means an occurrence of widespread or severe damage or loss of property resulting from any catastrophic cause including, but not limited to, fire, flood, earthquake, wind, storm, or extended period of severe inclement weather.
"Tornado disaster" means an occurrence of widespread or severe damage or loss of property resulting from a tornado or combination of tornadoes that has been proclaimed as a natural disaster by the Governor or the President of the United States.
In the case of a commercial or industrial structure affected by flooding, the structure shall not be eligible for this exemption unless it is located within a local jurisdiction which is participating in the National Flood Insurance Program.
"Qualified parcel of property" means property that (i) is owned and used exclusively for commercial or industrial purposes by a small business and (ii) has been rebuilt following a tornado disaster occurring in taxable year 2013 or any taxable year thereafter.
The natural disaster shall be proclaimed as such by the Governor or the President of the United States.
"Small business" means a business that employs fewer than 50 full-time employees.
"Qualified parcel of property" means property that (i) is owned and used exclusively for commercial or industrial purposes by a small business and (ii) has been rebuilt following a natural disaster occurring in taxable year 2013 or any taxable year thereafter.
SB3259 Engrossed - 3 - LRB098 19492 HLH 54667 b "Small business" means a business that employs fewer than 50 full-time employees.
This Act takes effect upon becoming law.
This Act takes effect upon SB3259 Enrolled - 3 - LRB098 19492 HLH 54667 b becoming law.
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Action History

  1. Public Act . . . . . . . . . 98-0702

  2. Effective Date July 7, 2014

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Floor Amendment No. 4 Senate Concurs 057-000-000

  7. House Floor Amendment No. 4 Motion To Concur Recommended Do Adopt State Government and Veterans Affairs; 010-000-000

  8. House Floor Amendment No. 4 Motion to Concur Assignments Referred to State Government and Veterans Affairs

  9. House Floor Amendment No. 4 Motion to Concur Referred to Assignments

  10. House Floor Amendment No. 4 Motion to Concur Filed with Secretary Sen. Michael W. Frerichs

  11. Placed on Calendar Order of Concurrence House Amendment(s) 4 - May 30, 2014

  12. Secretary's Desk - Concurrence House Amendment(s) 4

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

  14. Added Alternate Co-Sponsor Rep. John D. Anthony

  15. Added Alternate Co-Sponsor Rep. John D. Cavaletto

  16. Added Alternate Co-Sponsor Rep. Mike Smiddy

  17. Added Alternate Co-Sponsor Rep. Katherine Cloonen

  18. Third Reading - Short Debate - Passed 114-000-001

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

  20. House Floor Amendment No. 4 Adopted

  21. Recalled to Second Reading - Short Debate

  22. House Floor Amendment No. 4 Recommends Be Adopted Rules Committee; 004-000-000

  23. House Floor Amendment No. 4 Referred to Rules Committee

  24. House Floor Amendment No. 4 Filed with Clerk by Rep. Chad Hays

  25. House Floor Amendment No. 3 Referred to Rules Committee

  26. House Floor Amendment No. 3 Filed with Clerk by Rep. Chad Hays

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

  28. Second Reading - Short Debate

  29. Placed on Calendar 2nd Reading - Short Debate

  30. House Committee Amendment No. 2 Tabled Pursuant to Rule 40

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

  32. Do Pass / Short Debate Revenue & Finance Committee; 010-000-000

  33. Remains in Revenue & Finance Committee

  34. Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000

  35. House Committee Amendment No. 2 Referred to Rules Committee

  36. House Committee Amendment No. 2 Filed with Clerk by Rep. Chad Hays

  37. Final Action Deadline Extended-9(b) May 30, 2014

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

  39. House Committee Amendment No. 1 Filed with Clerk by Rep. Chad Hays

  40. Committee Deadline Extended-Rule 9(b) May 30, 2014

  41. Assigned to Revenue & Finance Committee

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

  43. To Property Tax Subcommittee

  44. Assigned to Revenue & Finance Committee

  45. Added Alternate Co-Sponsor Rep. David Reis

  46. Added Alternate Co-Sponsor Rep. Ed Sullivan, Jr.

  47. Added Alternate Co-Sponsor Rep. Charles E. Meier

  48. Added Alternate Co-Sponsor Rep. Donald L. Moffitt

  49. Added Alternate Co-Sponsor Rep. Tom Demmer

  50. Added Alternate Co-Sponsor Rep. Jil Tracy

  51. Added Alternate Co-Sponsor Rep. Michael Unes

  52. Added Alternate Co-Sponsor Rep. Patricia R. Bellock

  53. Added Alternate Co-Sponsor Rep. Dwight Kay

  54. Added Alternate Co-Sponsor Rep. Michael P. McAuliffe

  55. Added Alternate Co-Sponsor Rep. Raymond Poe

  56. Added Alternate Co-Sponsor Rep. John M. Cabello

  57. Added Alternate Co-Sponsor Rep. Darlene J. Senger

  58. Added Alternate Co-Sponsor Rep. Josh Harms

  59. Added Alternate Co-Sponsor Rep. C.D. Davidsmeyer

  60. Added Alternate Co-Sponsor Rep. Lou Lang

  61. Added Alternate Co-Sponsor Rep. Stephanie A. Kifowit

  62. Added Alternate Co-Sponsor Rep. Deborah Conroy

  63. Added Alternate Co-Sponsor Rep. La Shawn K. Ford

  64. Added Alternate Co-Sponsor Rep. John D'Amico

  65. Added Alternate Co-Sponsor Rep. Arthur Turner

  66. Added Alternate Co-Sponsor Rep. Naomi D. Jakobsson

  67. Added Alternate Co-Sponsor Rep. Norine Hammond

  68. Added Alternate Co-Sponsor Rep. Robert Rita

  69. Added Alternate Co-Sponsor Rep. Daniel V. Beiser

  70. Added Alternate Co-Sponsor Rep. Robert F. Martwick

  71. Added Alternate Co-Sponsor Rep. Kelly Burke

  72. Added Alternate Co-Sponsor Rep. Anthony DeLuca

  73. Added Alternate Co-Sponsor Rep. Patrick J. Verschoore

  74. Added Alternate Co-Sponsor Rep. Mike Bost

  75. Added Alternate Co-Sponsor Rep. Jerry F. Costello, II

  76. Added Alternate Co-Sponsor Rep. Al Riley

  77. Added Alternate Co-Sponsor Rep. Christian L. Mitchell

  78. Added Alternate Co-Sponsor Rep. Cynthia Soto

  79. Added Alternate Co-Sponsor Rep. Ann Williams

  80. Added Alternate Chief Co-Sponsor Rep. Keith P. Sommer

  81. Added Alternate Chief Co-Sponsor Rep. Jay Hoffman

  82. Added Alternate Chief Co-Sponsor Rep. Frank J. Mautino

  83. Added Alternate Chief Co-Sponsor Rep. Brandon W. Phelps

  84. Referred to Rules Committee

  85. First Reading

  86. Chief House Sponsor Rep. Chad Hays

  87. Arrived in House

  88. Third Reading - Passed; 053-000-001

  89. Placed on Calendar Order of 3rd Reading March 21, 2014

  90. Second Reading

  91. Added as Co-Sponsor Sen. Gary Forby

  92. Added as Chief Co-Sponsor Sen. David Koehler

  93. Placed on Calendar Order of 2nd Reading March 19, 2014

  94. Do Pass as Amended Revenue; 010-000-000

  95. Senate Committee Amendment No. 1 Adopted

  96. Senate Committee Amendment No. 1 Assignments Refers to Revenue

  97. Senate Committee Amendment No. 1 Referred to Assignments

  98. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Michael W. Frerichs

  99. Assigned to Revenue

  100. Referred to Assignments

  101. First Reading

  102. Filed with Secretary by Sen. Michael W. Frerichs

Sponsors

  • Jawaharial Williams · Cosponsor
  • Jil Tracy · Cosponsor
  • Michael W. Frerichs · Cosponsor
  • Cynthia Soto · Cosponsor
  • Christian L. Mitchell · Cosponsor
  • Al Riley · Cosponsor
  • II Jerry F. Costello · Cosponsor
  • Mike Bost · Cosponsor
  • Patrick J. Verschoore · Cosponsor
  • Anthony DeLuca · Cosponsor
  • Kelly Burke · Cosponsor
  • Robert F. Martwick · Cosponsor
  • Daniel V. Beiser · Cosponsor
  • Robert "Bob" Rita · Cosponsor
  • Norine Hammond · Cosponsor
  • Naomi D. Jakobsson · Cosponsor
  • Arthur Turner · Cosponsor
  • John D'Amico · Cosponsor
  • La Shawn K. Ford · Cosponsor
  • Deborah Conroy · Cosponsor
  • Stephanie A. Kifowit · Cosponsor
  • Charles Meier · Cosponsor
  • Jr. Ed Sullivan · Cosponsor
  • David Reis · Cosponsor
  • Katherine Cloonen · Cosponsor
  • Mike Smiddy · Cosponsor
  • John D. Cavaletto · Cosponsor
  • John D. Anthony · Cosponsor
  • Camille Y. Lilly · Cosponsor
  • Lou Lang · Cosponsor
  • Christopher "C.D." Davidsmeyer · Cosponsor
  • Josh Harms · Cosponsor
  • Darlene J. Senger · Cosponsor
  • John M. Cabello · Cosponsor
  • Raymond Poe · Cosponsor
  • Michael P. McAuliffe · Cosponsor
  • Dwight Kay · Cosponsor
  • Patricia R. Bellock · Cosponsor
  • Michael Unes · Cosponsor
  • Tom Demmer · Cosponsor
  • Donald L. Moffitt · Cosponsor

Sponsorship breakdown

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0 sponsors · 41 co-sponsors · 142 not signed on

Sponsors (0)

None.

Co-sponsors (41)

Not signed on (142)

142 members have not signed on to this bill.

Show all 142 →

"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

Concurrence, Amendment 4

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 41002
Democrat 13000
Republican 3000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
LaHood — Yea
Link — Yea
Althoff — Yea
Martinez — Yea
Barickman — Yea
Bertino-Tarrant — Yea
Biss — Yea
Bivins — Yea
Bush — Yea
McCann — Yea
McConnaughay — Yea
Mulroe — Yea
Noland — Yea
Luechtefeld — Yea
Manar — Yea
McCarter — Yea
Muñoz — Yea
Harris — Yea
Radogno — Yea
Brady — Yea
Silverstein — Yea
Steans — Yea
McGuire — Yea
Sullivan — Yea
Jacobs — Yea
Cullerton — Yea
Kotowski — Yea
Landek — Yea
Dillard — Yea
Duffy — Not Voting
Cullerton, T. — Yea
Clayborne — Yea
Connelly — Yea
Forby — Yea
Frerichs — Yea
Haine — Yea
Hutchinson — Yea
Trotter — Yea
Oberweis — Yea
Raoul — Yea
Righter — Not Voting
Sandoval — Yea
Van Pelt — Yea
Bill Cunningham Democrat Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Julie A. Morrison Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Michael E. Hastings Democrat Yea
Steve Stadelman Democrat Yea
Chapin Rose Republican Yea
Dave Syverson Republican Yea
Sue Rezin Republican Yea

Official roll call →

Third Reading

Passed 114 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Democrat 25002
Unaffiliated 81002
Republican 8000
Total 114004
% of votes cast 97%0%0%3%
How each member voted (118)
Member Party Vote
Acevedo — Yea
Anthony — Yea
Arroyo — Yea
Beiser — Yea
Bellock — Yea
Berrios — Yea
Mautino — Yea
Bost — Yea
Brauer — Yea
Brown — Yea
Costello — Yea
Fortner — Yea
Hurley — Yea
Jakobsson — Yea
Jefferson — Yea
Kosel — Yea
Lang — Yea
Leitch — Yea
McAsey — Yea
McAuliffe — Yea
McSweeney — Yea
Senger — Yea
Sente — Yea
Smiddy — Yea
Bradley — Yea
Brady — Yea
Drury — Yea
Dunkin — Yea
Durkin — Yea
Flowers — Yea
Franks — Yea
Madigan — Not Voting
Mitchell, Bill — Yea
Burke, Daniel — Yea
Sullivan — Yea
Mitchell, Christian — Yea
Moffitt — Yea
Burke, Kelly — Yea
Nekritz — Yea
Pihos — Yea
Harris, David — Yea
Soto — Yea
Harris, Greg — Yea
Stewart — Yea
Tabares — Yea
Thapedi — Yea
Hernandez — Yea
Tryon — Yea
Turner — Yea
Unes — Yea
Verschoore — Yea
Wheeler — Yea
Willis — Yea
Yingling — Yea
Williams — Yea
Zalewski — Yea
Davis, Monique — Yea
Jones — Yea
Cavaletto — Yea
Cloonen — Yea
Conroy — Yea
Cross — Yea
Currie — Yea
D'Amico — Yea
Demmer — Yea
Golar — Yea
Harms — Yea
Hatcher — Yea
Hays — Yea
Ives — Yea
Jackson — Yea
Kay — Yea
Osmond — Yea
Phelps — Yea
Poe — Yea
Pritchard — Yea
Reboletti — Yea
Reis — Yea
Riley — Yea
Sandack — Yea
Schmitz — Yea
Sommer — Yea
Chapa LaVia — Not Voting
Anna Moeller Democrat Yea
Anthony DeLuca Democrat Yea
Camille Y. Lilly Democrat Yea
Elgie R. Sims, Jr. Democrat Yea
Emanuel "Chris" Welch Democrat Yea
Fred Crespo Democrat Yea
Jaime M. Andrade, Jr. Democrat Yea
Jay Hoffman Democrat Yea
Jehan Gordon-Booth Democrat Not Voting
Julie A. Morrison Democrat Yea
Kelly M. Cassidy Democrat Yea
La Shawn K. Ford Democrat Yea
Laura Fine Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Marcus C. Evans, Jr. Democrat Yea
Martin J. Moylan Democrat Yea
Michelle Mussman Democrat Yea
Natalie A. Manley Democrat Yea
Nicholas K. Smith Democrat Not Voting
Rita Mayfield Democrat Yea
Robert "Bob" Rita Democrat Yea
Robert F. Martwick Democrat Yea
Robyn Gabel Democrat Yea
Sara Feigenholtz Democrat Yea
Stephanie A. Kifowit Democrat Yea
Sue Scherer Democrat Yea
William "Will" Davis Democrat Yea
Brad Halbrook Republican Yea
Charles Meier Republican Yea
Christopher "C.D." Davidsmeyer Republican Yea
Jil Tracy Republican Yea
Joe C. Sosnowski Republican Yea
John M. Cabello Republican Yea
Norine K. Hammond Republican Yea
Wayne A. Rosenthal Republican Yea

Official roll call →

Third Reading

Passed 53 Yea · 0 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 37006
Democrat 13000
Republican 3000
Total 53006
% of votes cast 90%0%0%10%
How each member voted (59)
Member Party Vote
Landek — Not Voting
Althoff — Yea
Martinez — Yea
Barickman — Yea
Bertino-Tarrant — Yea
Biss — Yea
Bivins — Yea
Bush — Yea
Kotowski — Yea
LaHood — Yea
Link — Yea
Luechtefeld — Yea
Manar — Yea
McCann — Yea
Harris — Yea
McCarter — Yea
McConnaughay — Yea
Mulroe — Yea
Muñoz — Yea
Noland — Yea
McGuire — Yea
Sullivan — Yea
Jacobs — Yea
Cullerton, T. — Yea
Silverstein — Yea
Cullerton — Yea
Steans — Yea
Brady — Not Voting
Trotter — Yea
Clayborne — Not Voting
Connelly — Yea
Dillard — Not Voting
Duffy — Yea
Forby — Yea
Frerichs — Yea
Haine — Not Voting
Hutchinson — Yea
Oberweis — Not Voting
Radogno — Yea
Raoul — Yea
Righter — Yea
Sandoval — Yea
Van Pelt — Yea
Bill Cunningham Democrat Yea
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Eva-Dina Delgado Democrat Yea
Julie A. Morrison Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Yea
Mattie Hunter Democrat Yea
Michael E. Hastings Democrat Yea
Steve Stadelman Democrat Yea
Chapin Rose Republican Yea
Dave Syverson Republican Yea
Sue Rezin Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does SB 3259 do?
Amends the Property Tax Code. Creates an abatement for property that (i) is used exclusively for commercial or industrial purposes and (ii) has been rebuilt following a natural disaster occurring in taxable year 2013 or any taxable year thereafter. Effective immediately.
Who sponsors SB 3259?
SB 3259 is sponsored by Williams, Jawaharial, Jil Tracy (Republican), Michael W. Frerichs, Cynthia Soto, Christian L. Mitchell, Al Riley, Jerry F. Costello, II, Mike Bost, Patrick J. Verschoore, Anthony DeLuca (Democrat), Kelly Burke, Robert F. Martwick (Democrat), Daniel V. Beiser, Robert "Bob" Rita (Democrat), Norine Hammond, Naomi D. Jakobsson, Arthur Turner, John D'Amico, La Shawn K. Ford, Deborah Conroy, Stephanie A. Kifowit (Democrat), Charles Meier (Republican), Ed Sullivan, Jr., David Reis, Katherine Cloonen, Mike Smiddy, John D. Cavaletto, John D. Anthony, Camille Y. Lilly (Democrat), Lou Lang, Christopher "C.D." Davidsmeyer (Republican), Josh Harms, Darlene J. Senger, John M. Cabello (Republican), Raymond Poe, Michael P. McAuliffe, Dwight Kay, Patricia R. Bellock, Michael Unes, Tom Demmer, and Donald L. Moffitt.
What is the current status of SB 3259?
This bill has been enacted into law. Introduced February 14, 2014. Enacted.
Where can I track SB 3259?
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