Illinois 94th Regular Session Status: Enacted

SB 2185 — REVENUE-TECH

Last action — Public Act . . . . . . . . . 94-1086

  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 January 11, 2006. Enacted.

Prognosis

Likely to advance 72% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    0 primary, 2 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

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.

Summary

Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "taxing district".

Bill Text

What changed in the latest version

66 added · 39 removed

Plain-language change summary

The recent amendments to Bill SB 2185 include the addition of specific guidelines for how low-income housing projects and supportive living facilities should be assessed for tax purposes. The changes outline a method to calculate their value based on net operating income and a defined vacancy rate, which can lead to fairer taxation. This matters because it aims to ensure that low-income housing projects are valued more accurately, making property tax assessments more equitable and potentially lowering costs for developers and residents.

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Previous
Latest
SB2185 Engrossed LRB094 17030 BDD 52312 b AN ACT concerning revenue.
SB2185 Enrolled LRB094 17030 BDD 52312 b AN ACT concerning revenue.
The Property Tax Code is amended by changing Sections 1-130 and 10-245 as follows:
The Property Tax Code is amended by changing Sections 10-245 and 15-143 and by adding Division 15 to Article 10 as follows:
(35 ILCS 200/1-130) Sec.
(35 ILCS 200/10-245) Sec.
1-130.
Property;
real property;
real estate;
land;
tract;
lot.
The land itself, with all things contained therein, and also all buildings, structures and improvements, and other permanent fixtures thereon, including all oil, gas, coal and other minerals in the land and the right to remove oil, gas and other minerals, excluding coal, from the land, and all rights and privileges belonging or pertaining thereto, except where otherwise specified by this Code.
Included therein is any vehicle or similar portable structure used or so constructed as to permit its use as a dwelling place, if the structure is resting in whole on a permanent foundation.
Not included therein are low-income housing tax credits authorized by Section 42 of the Internal Revenue Code, 26 U.S.C.
42 or payments or expenses for services in supportive living facilities established under Section 5-5.01a of the Illinois Public Aid Code.
(Source:
P.A.
91-502, eff.
8-13-99.) (35 ILCS 200/10-245) Sec.
Notwithstanding Section 1-55 and except in counties with a population of more than 200,000 that classify property for the purposes of taxation, to determine 33 and one-third percent of the fair cash value of any low-income housing project developed under the Section 515 program or that qualifies for the low-income housing tax credit under Section SB2185 Engrossed - 2 - LRB094 17030 BDD 52312 b 42 of the Internal Revenue Code, in assessing the project, local assessment officers must consider the actual or probable net operating income attributable to the property project, using a vacancy rate of not more than 5%, capitalized at normal market rates.
Notwithstanding Section 1-55 and except in counties with a population of more than 200,000 that classify property for the purposes of taxation, to determine 33 and one-third percent of the fair cash value of any low-income housing project developed under the Section 515 program or that qualifies for the low-income housing tax credit under Section 42 of the Internal Revenue Code, in assessing the project, local assessment officers must consider the actual or probable net operating income attributable to the property project, using a vacancy rate of not more than 5%, capitalized at normal market rates.
7-16-04.)
7-16-04.) (35 ILCS 200/Art.
10 Div.
15 heading new) DIVISION 15.
SUPPORTIVE LIVING FACILITIES (35 ILCS 200/10-390 new) Sec.
10-390.
Valuation of supportive living facilities.
(a) Notwithstanding Section 1-55, to determine the fair cash value of any supportive living facility established under SB2185 Enrolled - 2 - LRB094 17030 BDD 52312 b Section 5-5.01a of the Illinois Public Aid Code, in assessing the facility, a local assessment officer must use the income capitalization approach.
(b) When assessing supportive living facilities, the local assessment officer may not consider:
(1) payments from Medicaid for services provided to residents of supportive living facilities when such payments constitute income that is attributable to services and not attributable to the real estate;
or (2) payments by a resident of a supportive living facility for services that would be paid by Medicaid if the resident were Medicaid-eligible, when such payments constitute income that is attributable to services and not attributable to real estate.
(35 ILCS 200/15-143) Sec.
15-143.
Metropolitan Water Reclamation Districts in counties with a population greater than 3,000,000.
(a) All property that is located in a county with a population greater than 3,000,000 and that is owned by a metropolitan water reclamation district in a county with a population greater than 3,000,000 is exempt.
Any such property leased to an entity that is not exempt shall remain exempt, and the leasehold interest of the lessee shall be assessed under Section 9-195 of this Code.
The changes made by this amendatory Act of the 93rd General Assembly are declaratory of existing law.
(b) Property that is owned by a metropolitan water reclamation district in a county with a population greater than 3,000,000 is exempt, and the leasehold interest is exempt, if the property is:
(1) located in Will County;
and (2) leased to the Will County Forest Preserve District for a de minimis amount for use for public purposes.
(Source:
P.A.
Show all 44 changed rows (4 more)
Previous
Latest
93-767, eff.
7-20-04.) SB2185 Enrolled - 3 - LRB094 17030 BDD 52312 b Section 99.
Effective date.
This Act takes effect upon becoming law.
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Action History

  1. Public Act . . . . . . . . . 94-1086

  2. Effective Date January 19, 2007

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. House Floor Amendment No. 2 Senate Concurs 057-000-000

  7. House Committee Amendment No. 1 Senate Concurs 057-000-000

  8. House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt Revenue; 010-000-000

  9. House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 010-000-000

  10. House Floor Amendment No. 2 Motion to Concur Rules Referred to Revenue

  11. House Committee Amendment No. 1 Motion to Concur Rules Referred to Revenue

  12. Placed on Calendar Order of Concurrence House Amendment(s) 01,02-November 15, 2006

  13. Secretary's Desk - Concurrence House Amendment(s) 01,02

  14. Approved for Consideration Rules

  15. Pursuant to Senate Rule 3-9(b) / Referred to Rules

  16. House Floor Amendment No. 2 Motion to Concur Referred to Rules

  17. House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. John J. Cullerton

  18. House Committee Amendment No. 1 Motion to Concur Referred to Rules

  19. House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. John J. Cullerton

  20. House Floor Amendment No. 2 Motion to Concur Referred to Rules

  21. House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. John J. Cullerton

  22. House Committee Amendment No. 1 Motion to Concur Referred to Rules

  23. House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. John J. Cullerton

  24. Placed on Calendar Order of Concurrence House Amendment(s) 01,02

  25. Secretary's Desk - Concurrence House Amendment(s) 01.02

  26. Third Reading - Short Debate - Passed 107-000-001

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

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

  29. Added Alternate Chief Co-Sponsor Rep. Brent Hassert

  30. House Floor Amendment No. 2 Recommends Be Adopted Revenue Committee; 012-000-000

  31. House Floor Amendment No. 2 Rules Refers to Revenue Committee

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

  33. House Floor Amendment No. 2 Filed with Clerk by Rep. Barbara Flynn Currie

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

  35. Recalled to Second Reading - Short Debate

  36. Final Action Deadline Extended-9(b) May 5, 2006

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

  38. Second Reading - Short Debate

  39. Placed on Calendar 2nd Reading - Short Debate

  40. Do Pass as Amended / Short Debate Revenue Committee; 012-000-000

  41. House Committee Amendment No. 1 Adopted in Revenue Committee; by Voice Vote

  42. House Committee Amendment No. 1 Filed with Clerk by Revenue Committee

  43. Final Action Deadline Extended-9(b) April 30, 2006

  44. Assigned to Revenue Committee

  45. Final Action Deadline Extended-9(b) April 13, 2006

  46. Added Alternate Co-Sponsor Rep. Joseph M. Lyons

  47. Added Alternate Chief Co-Sponsor Rep. Susana A Mendoza

  48. Referred to Rules Committee

  49. First Reading

  50. Added Alternate Chief Co-Sponsor Rep. Ed Sullivan, Jr.

  51. Chief House Sponsor Rep. Barbara Flynn Currie

  52. Placed on Calendar Order of First Reading

  53. Arrived in House

  54. Third Reading - Passed; 056-000-000

  55. Added as Co-Sponsor Sen. Peter J. Roskam

  56. Added as Chief Co-Sponsor Sen. John J. Millner

  57. Placed on Calendar Order of 3rd Reading February 22, 2006

  58. Second Reading

  59. Placed on Calendar Order of 2nd Reading February 16, 2006

  60. Do Pass as Amended Revenue; 008-000-001

  61. Senate Committee Amendment No. 1 Adopted

  62. Senate Committee Amendment No. 1 Rules Refers to Revenue

  63. Senate Committee Amendment No. 1 Referred to Rules

  64. Senate Committee Amendment No. 1 Filed with Secretary by Sen. John J. Cullerton

  65. Added as Co-Sponsor Sen. William R. Haine

  66. Assigned to Revenue

  67. Added as Chief Co-Sponsor Sen. Don Harmon

  68. Chief Sponsor Changed to Sen. John J. Cullerton

  69. Referred to Rules

  70. First Reading

  71. Filed with Secretary by Sen. Don Harmon

Sponsors

  • John J. Cullerton · Cosponsor
  • Joseph M. Lyons · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 2 co-sponsors · 181 not signed on

Sponsors (0)

None.

Co-sponsors (2)

  • John J. Cullerton
  • Joseph M. Lyons

Not signed on (181)

181 members have not signed on to this bill.

Show all 181 →

"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 2

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 51002
Democrat 5000
Republican 1000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Silverstein — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Axley — Yea
Bomke — Yea
Burzynski — Yea
DeLeo — Yea
Dillard — Yea
Geo-Karis — Not Voting
Haine — Yea
Halvorson — Yea
Meeks — Yea
Millner — Yea
Peterson — Yea
Schoenberg — Yea
Shadid — Yea
Sieben — Yea
Brady — Yea
Munoz — Yea
Trotter — Yea
Viverito — Yea
Sullivan — Yea
Wilhelmi — Yea
Petka — Yea
Jacobs — Yea
Jones, J. — Yea
Cullerton — Yea
Watson — Yea
Jones, W. — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Lauzen — Yea
Demuzio — Yea
Link — Yea
Luechtefeld — Yea
Winkel — Yea
Dahl — Yea
Forby — Yea
Garrett — Yea
Hendon — Yea
Pankau — Yea
Radogno — Yea
Raoul — Yea
Rauschenberger — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Roskam — Not Voting
Rutherford — Yea
del Valle — Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Concurrence

Passed 57 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 51002
Democrat 5000
Republican 1000
Total 57002
% of votes cast 97%0%0%3%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Schoenberg — Yea
Shadid — Yea
Sieben — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Axley — Yea
Bomke — Yea
Burzynski — Yea
Geo-Karis — Not Voting
Halvorson — Yea
Meeks — Yea
Millner — Yea
Rutherford — Yea
Brady — Yea
Munoz — Yea
Forby — Yea
Garrett — Yea
Haine — Yea
Lauzen — Yea
Link — Yea
Sullivan — Yea
Luechtefeld — Yea
Petka — Yea
Jacobs — Yea
Jones, J. — Yea
Cullerton — Yea
Watson — Yea
Jones, W. — Yea
Peterson — Yea
Demuzio — Yea
Radogno — Yea
Silverstein — Yea
Trotter — Yea
Viverito — Yea
Wilhelmi — Yea
Winkel — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Hendon — Yea
Pankau — Yea
Raoul — Yea
Rauschenberger — Yea
Righter — Yea
Risinger — Yea
Ronen — Yea
Roskam — Not Voting
del Valle — Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Third Reading

Passed 107 Yea · 0 Nay · 11 Other
Party YeaNayPresentNot Voting
Unaffiliated 950011
Democrat 9000
Republican 3000
Total 1070011
% of votes cast 91%0%0%9%
How each member voted (118)
Member Party Vote
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Schock — Yea
Scully — Yea
Soto — Yea
Leitch — Not Voting
Lindner — Yea
Krause — Yea
Acevedo — Yea
Bassi — Yea
Mathias — Not Voting
Beaubien — Yea
Beiser — Yea
Bellock — Yea
Berrios — Yea
Biggins — Yea
Black — Not Voting
Boland — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Meyer — Yea
Eddy — Yea
Golar — Yea
Munson — Yea
Granberg — Yea
Jakobsson — Yea
Jefferson — Yea
Jenisch — Yea
Osmond — Yea
Lang — Yea
Pritchard — Yea
Reitz — Yea
Lyons — Yea
Dugan — Yea
Dunkin — Yea
Dunn — Yea
Durkin — Yea
Mautino — Yea
May — Yea
McAuliffe — Yea
McCarthy — Yea
McKeon — Yea
Mendoza — Yea
Moffitt — Yea
McGuire — Yea
Molaro — Yea
Bradley, John — Yea
Mulligan — Yea
Bradley, Richard — Yea
Myers — Yea
Brady — Yea
Nekritz — Yea
Parke — Yea
Tenhouse — Yea
Mitchell, Bill — Yea
Tryon — Yea
Burke — Yea
Mitchell, Jerry — Yea
Turner — Yea
Verschoore — Yea
Sullivan — Yea
Hannig — Yea
Wait — Yea
Washington — Yea
Winters — Yea
Howard — Yea
Watson — Yea
Chavez — Yea
Colvin — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
Flowers — Yea
Franks — Yea
Fritchey — Yea
Froehlich — Yea
Giles — Yea
Gordon — Yea
Graham — Yea
Hamos — Yea
Hassert — Yea
Holbrook — Yea
Hultgren — Yea
Davis, Monique — Yea
Madigan — Not Voting
Jones — Not Voting
Phelps — Yea
Pihos — Yea
Sommer — Not Voting
Yarbrough — Yea
Younge — Yea
Churchill — Not Voting
Coulson — Not Voting
D'Amico — Yea
Daniels — Yea
Flider — Not Voting
Kosel — Yea
Osterman — Yea
Patterson — Not Voting
Poe — Not Voting
Ramey — Yea
Reis — Yea
Ryg — Yea
Chapa LaVia — Yea
Eva-Dina Delgado Democrat Yea
Jay Hoffman Democrat Yea
Lakesia Collins Democrat Yea
Michael J. Kelly Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea

Official roll call →

Third Reading

Passed 56 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 50003
Democrat 5000
Republican 1000
Total 56003
% of votes cast 95%0%0%5%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Lauzen — Yea
Link — Yea
Luechtefeld — Yea
Althoff — Yea
Martinez — Yea
Axley — Yea
Bomke — Yea
Burzynski — Yea
Halvorson — Yea
Maloney — Yea
Meeks — Yea
Millner — Yea
Pankau — Yea
Peterson — Yea
Brady — Yea
Munoz — Yea
Radogno — Yea
Schoenberg — Yea
Shadid — Yea
Sieben — Yea
Sullivan, J. — Yea
Silverstein — Yea
Petka — Yea
Trotter — Yea
Jacobs — Yea
Viverito — Yea
Jones, J. — Yea
Cullerton — Yea
Watson — Yea
Jones, W. — Yea
Wilhelmi — Yea
Demuzio — Yea
Winkel — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
Dillard — Yea
Forby — Yea
Garrett — Yea
Geo-Karis — Yea
Haine — Yea
Hendon — Yea
DeLeo — Not Voting
Raoul — Yea
Rauschenberger — Not Voting
Righter — Yea
Risinger — Yea
Ronen — Not Voting
Roskam — Yea
Rutherford — Yea
del Valle — Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 2185 do?
Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "taxing district".
Who sponsors SB 2185?
SB 2185 is sponsored by John J. Cullerton and Joseph M. Lyons.
What is the current status of SB 2185?
This bill has been enacted into law. Introduced January 11, 2006. Enacted.
Where can I track SB 2185?
Track SB 2185 free on One Click Politics — get push/email alerts when it moves.

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