Illinois 104th Regular Session Status: Introduced 5 R cosponsors

SB 3872 — PROP TX-FREE AND CLEAR EXEMPT

Last action — Added as Co-Sponsor Sen. Dave Syverson

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

This bill has been introduced in the Senate. Introduced February 06, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Not enough signal yet

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill relates to property tax exemptions.

This bill proposes changes to property tax exemptions. It aims to address specific categories of exemptions concerning property tax liability.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill creates a new homestead exemption for qualified senior citizens, exempting their property from taxation under certain conditions.

  • 35 ILCS 200/15-171

    Sec. 15-171. Free and clear senior homestead exemption. a) Beginning in taxable year 2027, qualified senior homestead property is exempt from taxation under the provisions of this Code. (b) For land improved with an apartment building owned and operated as a cooperative, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units occupied by a qualified senior citizen. 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 by the number of apartments or units occupied by a qualified senior citizen. In a cooperative or a life care facility where a homestead exemption has been granted, the cooperative association or the management firm of the cooperative or facility shall credit the savings resulting from that exemption only to the apportioned tax liability of the owner or resident who qualified for the exemption. Any person who willfully refuses to so credit the savings shall be guilty of a Class B misdemeanor. Under this Section and Sections 15-175, 15-176, and 15-177, 'life care facility' means a facility, as defined in Section 2 of the Life Care Facilities Act, with which the applicant for the homestead exemption has a life care contract as defined in that Act. c) If a homestead exemption has been granted under this Section and the person qualifying subsequently becomes a resident of a facility licensed under the Assisted Living and Shared Housing Act, the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, the exemption shall continue so long as the residence continues to be occupied by the qualifying person's spouse if the spouse is 75 years of age or older, or if the residence remains unoccupied but is still owned by the person qualified for the homestead exemption. d) The assessor or chief county assessment officer may determine the eligibility of a life care facility to receive the benefits provided by this Section, by affidavit, application, visual inspection, questionnaire or other reasonable methods in order to ensure that the tax savings resulting from the exemption are credited by the management firm to the apportioned tax liability of each qualifying resident. The assessor may request reasonable proof that the management firm has so credited the exemption. e) As used in this Section: 'Consumer Price Index' means the index published by the Bureau of Labor Statistics of the United States Department of Labor that measures the average change in prices of goods and services purchased by all urban consumers, United States city average, all items, 1982-84 = 100. 'Household income' has the meaning given to that term in Section 15-172. 'Maximum income limitation' means (i) for taxable year 2027, $100,000 and (ii) for taxable years after 2027, the maximum income limitation for the immediately preceding taxable year, multiplied by one plus the percentage increase, if any, in the Consumer Price Index for the calendar year immediately preceding the taxable year. 'Qualified senior citizen' means a person who: (1) is 75 years of age or older on January 1 of the taxable year for which the exemption will be applied; and (2) has a household income that does not exceed the maximum income limitation. 'Qualified senior homestead property' means homestead property that: (1) is used as a primary residence by qualified senior citizen who has an ownership interest in the property, legal, equitable, or as a lessee, and who is liable for the payment of property taxes; (2) is not used as a primary residence by a student at a school district or a community college district in the State; and (3) is not subject to any liens, including, but not limited to, a mortgage, home equity line of credit, or reverse mortgage.

    This section establishes a new property tax exemption for seniors aged 75 and older who meet certain income and ownership criteria.

Action History

  1. Added as Co-Sponsor Sen. Dave Syverson

  2. Added as Co-Sponsor Sen. Darby A. Hills

  3. Added as Co-Sponsor Sen. Sue Rezin

  4. Added as Co-Sponsor Sen. Jason Plummer

  5. Referred to Assignments

  6. First Reading

  7. Filed with Secretary by Sen. Craig Wilcox

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 178 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (178)

178 members have not signed on to this bill.

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"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

Subjects

taxation housing
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

Who sponsors SB 3872?
SB 3872 is sponsored by Craig Wilcox (Republican), Jason Plummer (Republican), Sue Rezin (Republican), Darby A. Hills (Republican), and Dave Syverson (Republican).
What is the current status of SB 3872?
This bill has been introduced in the Senate. Introduced February 06, 2026. It must pass committee before a floor vote.
Where can I track SB 3872?
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Last checked for changes 3 months ago · updated continuously

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