SR CITIZEN HOMESTEAD EXEMPTN
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SB 2350 — SR CITIZEN HOMESTEAD EXEMPTN
Last action — Added Alternate Co-Sponsor Rep. Calvin L. Giles
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill died with 94th 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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. Re-enacts the Senior Citizens Assessment Freeze Homestead Exemption. The exemption was created by Public Act 88-669, which has been held to be unconstitutional as a violation of the single subject clause of the Illinois Constitution. Includes validation provisions. Effective immediately.
Bill Text
What changed in the latest version
10 added · 31 removedPlain-language change summary
The amendments to SB 2350 primarily involve the inclusion of new lines and the removal of certain references and sections that were previously part of the bill. Specifically, the bill re-enacts the Senior Citizens Assessment Freeze Homestead Exemption, which was found unconstitutional due to single subject issues. These changes are significant because they aim to validate the exemption and ensure it can be effectively implemented, providing important tax relief for senior citizens in Illinois.
*LRB09417384EFG52679b* SB2350 94THEngrossed GENERALLRB094 ASSEMBLY17384 StateEFG of52679 Illinoisb andAN 2006ACT SB2350concerning Introducedproperty 1/18/2006,tax. by Sen.
Don Harmon - Arthur J.
Wilhelmi SYNOPSIS AS INTRODUCED:
ILCS 200/15-172 ILCS 805/8.30 new Amends the Property Tax Code.
Re-enacts the Senior Citizens Assessment Freeze Homestead Exemption.
The exemption was created by Public Act 88-669, which has been held to be unconstitutional as a violation of the single subject clause of the Illinois Constitution.Includes validation provisions.
Effective immediately.
LRB094 17384 EFG 52679 b FISCAL NOTE ACT HOUSING STATE MANDATES MAY APPLY AFFORDABILITY ACT MAY REQUIRE IMPACT NOTE ACT REIMBURSEMENT MAY APPLY A BILL FOR SB2350 LRB094 17384 EFG 52679 b AN ACT concerning property tax.
(d) All otherwise lawful actions taken before the effective date of this Act in reliance on or pursuant to the provisions SB2350 Engrossed - 2 - LRB094 17384 EFG 52679 b re-enacted by this Act, as those provisions were set forth in Public Act 88-669 or as subsequently amended, by any officer, employee, or agency of State government or by any other person or entity, are hereby validated, except to the extent prohibited under the Illinois or United States Constitution.
If in any subsequent taxable year for which the SB2350 Engrossed - 3 - LRB094 17384 EFG 52679 b applicant applies and qualifies for the exemption the equalized assessed value of the residence is less than the equalized assessed value in the existing base year (provided that such equalized assessed value is not based on an assessed value that results from a temporary irregularity in the property that reduces the assessed value for one or more taxable years), then that subsequent taxable year shall become the base year until a new base year is established under the terms of this paragraph.
SB2350 Engrossed - 4 - LRB094 17384 EFG 52679 b "Internal Revenue Code of 1986" means the United States Internal Revenue Code of 1986 or any successor law or laws relating to federal income taxes in effect for the year preceding the taxable year.
This homestead exemption shall also apply to a leasehold interest in a parcel of property improved with a permanent structure that is a single family residence that is occupied as a residence by a person who (i) is 65 years of age or older during the taxable year, (ii) has a household income of $35,000 or less prior to SB2350 Engrossed - 5 - LRB094 17384 EFG 52679 b taxable year 1999, $40,000 or less in taxable years 1999 through 2003, and $45,000 or less in taxable year 2004 and thereafter, (iii) has a legal or equitable ownership interest in the property as lessee, and (iv) is liable for the payment of real property taxes on that property.
In the instance of a cooperative where a homestead exemption has been granted under this Section, the cooperative association or its management firm shall credit the savings resulting from that exemption SB2350 Engrossed - 6 - LRB094 17384 EFG 52679 b only to the apportioned tax liability of the owner who qualified for the exemption.
In counties having less than 3,000,000 SB2350 Engrossed - 7 - LRB094 17384 EFG 52679 b inhabitants, beginning with taxable year 1995 and thereafter, to receive the exemption, a person shall submit an application by July 1 of each taxable year to the Chief County Assessment Officer of the county in which the property is located.
Beginning January 1, 1998, notwithstanding any other provision to the contrary, in counties having fewer than 3,000,000 inhabitants, if an applicant fails to file the SB2350 Engrossed - 8 - LRB094 17384 EFG 52679 b application required by this Section in a timely manner and this failure to file is due to a mental or physical condition sufficiently severe so as to render the applicant incapable of filing the application in a timely manner, the Chief County Assessment Officer may extend the filing deadline for a period of 3 months.
The Chief County Assessment Officer may determine the eligibility of a life care facility that qualifies as a cooperative to receive the benefits provided by this Section by use of an affidavit, application, visual inspection, questionnaire, or other reasonable method in order to insure SB2350 Engrossed - 9 - LRB094 17384 EFG 52679 b that the tax savings resulting from the exemption are credited by the management firm to the apportioned tax liability of each qualifying resident.
7-12-04.) SB2350 Engrossed - 10 - LRB094 17384 EFG 52679 b Section 90.
Action History
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Added Alternate Co-Sponsor Rep. Calvin L. Giles
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Added Alternate Co-Sponsor Rep. Sara Feigenholtz
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Housing Affordability Impact Note Filed As Amended by HA 3
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Third Reading - Short Debate - Lost 037-069-006
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Placed on Calendar Order of 3rd Reading - Short Debate
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House Floor Amendment No. 3 Adopted by Voice Vote
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Added Alternate Co-Sponsor Rep. William Delgado
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Added Alternate Co-Sponsor Rep. Edward J. Acevedo
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Added Alternate Co-Sponsor Rep. Cynthia Soto
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Added Alternate Co-Sponsor Rep. Maria Antonia Berrios
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Added Alternate Co-Sponsor Rep. Joseph M. Lyons
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Added Alternate Co-Sponsor Rep. Richard T. Bradley
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Added Alternate Co-Sponsor Rep. Harry Osterman
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Alternate Chief Co-Sponsor Removed Rep. Karen A. Yarbrough
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Judicial Note Filed As Amended by HA 3
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Pension Note Filed As Amended by HA 3
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Alternate Co-Sponsor Removed Rep. William Davis
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Alternate Co-Sponsor Removed Rep. Jack D. Franks
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Alternate Co-Sponsor Removed Rep. Robin Kelly
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Alternate Co-Sponsor Removed Rep. Gary Hannig
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Alternate Co-Sponsor Removed Rep. Deborah L. Graham
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Alternate Chief Co-Sponsor Removed Rep. Linda Chapa LaVia
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Alternate Co-Sponsor Removed Rep. Lisa M. Dugan
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Alternate Co-Sponsor Removed Rep. Kurt M. Granberg
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Alternate Co-Sponsor Removed Rep. Charles E. Jefferson
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Alternate Co-Sponsor Removed Rep. Brandon W. Phelps
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House Floor Amendment No. 3 Recommends Be Adopted Revenue Committee; 008-004-000
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Home Rule Note Filed As Amended by HA 3
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State Mandates Fiscal Note Filed As Amended by HA 3
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Fiscal Note Filed As Amended by HA 3
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Balanced Budget Note Filed As Amended by HA 3
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State Debt Impact Note Filed As Amended by HA 3
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Added Alternate Co-Sponsor Rep. Jack D. Franks
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Added Alternate Chief Co-Sponsor Rep. John A. Fritchey
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House Floor Amendment No. 3 Rules Refers to Revenue Committee
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State Mandates Fiscal Note Filed As Amended by HA 2
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Home Rule Note Filed As Amended by HA 2
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Housing Affordability Impact Note Filed As Amended by HA 2
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Balanced Budget Note Filed As Amended by HA 2
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Alternate Co-Sponsor Removed Rep. Naomi D. Jakobsson
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House Floor Amendment No. 3 Referred to Rules Committee
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House Floor Amendment No. 3 Filed with Clerk by Rep. Lou Lang
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Judicial Note Filed As Amended by HA 2
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Pension Note Filed As Amended by HA 2
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State Debt Impact Note Filed As Amended by HA 2
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Correctional Note Filed As Amended by HA 2
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Final Action Deadline Extended-9(b) May 5, 2006
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Fiscal Note Filed As Amended by HA 2
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Alternate Co-Sponsor Removed Rep. Careen M Gordon
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Alternate Co-Sponsor Removed Rep. John E. Bradley
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Alternate Co-Sponsor Removed Rep. Daniel V. Beiser
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Alternate Co-Sponsor Removed Rep. Robert F. Flider
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Held on Calendar Order of Second Reading - Short Debate
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Second Reading - Short Debate
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Placed on Calendar 2nd Reading - Short Debate
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Do Pass as Amended / Short Debate Revenue Committee; 008-003-000
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House Committee Amendment No. 2 Adopted in Revenue Committee; by Voice Vote
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House Committee Amendment No. 2 Filed with Clerk by Revenue Committee
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Remains in Revenue Committee
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Motion Do Pass as Amended - Lost Revenue Committee; 004-007-001
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House Committee Amendment No. 1 Adopted in Revenue Committee; 012-000-000
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House Committee Amendment No. 1 Filed with Clerk by Revenue Committee
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Assigned to Revenue Committee
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Final Action Deadline Extended-9(b) April 30, 2006
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Added Alternate Co-Sponsor Rep. Robin Kelly
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Added Alternate Co-Sponsor Rep. Careen M Gordon
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Added Alternate Co-Sponsor Rep. Gary Hannig
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Added Alternate Co-Sponsor Rep. Annazette Collins
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Added Alternate Co-Sponsor Rep. Lisa M. Dugan
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Added Alternate Co-Sponsor Rep. John E. Bradley
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Added Alternate Co-Sponsor Rep. Deborah L. Graham
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Added Alternate Co-Sponsor Rep. Daniel V. Beiser
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Added Alternate Co-Sponsor Rep. Robert F. Flider
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Added Alternate Co-Sponsor Rep. Mary E. Flowers
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Added Alternate Co-Sponsor Rep. Wyvetter H. Younge
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Added Alternate Co-Sponsor Rep. Arthur L. Turner
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Added Alternate Co-Sponsor Rep. William Davis
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Added Alternate Co-Sponsor Rep. Mike Boland
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Added Alternate Co-Sponsor Rep. Naomi D. Jakobsson
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Added Alternate Co-Sponsor Rep. Brandon W. Phelps
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Alternate Chief Co-Sponsor Removed Rep. Jack D. Franks
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Added as Co-Sponsor Sen. Susan Garrett
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Added Alternate Co-Sponsor Rep. Kurt M. Granberg
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Added Alternate Co-Sponsor Rep. Charles E. Jefferson
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Added as Co-Sponsor Sen. John M. Sullivan
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Added Alternate Chief Co-Sponsor Rep. Jack McGuire
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Referred to Rules Committee
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First Reading
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Added Alternate Chief Co-Sponsor Rep. Linda Chapa LaVia
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Added Alternate Chief Co-Sponsor Rep. Jack D. Franks
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Added Alternate Chief Co-Sponsor Rep. Karen A. Yarbrough
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Chief House Sponsor Rep. Lou Lang
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Placed on Calendar Order of First Reading
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Arrived in House
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Third Reading - Passed; 055-000-000
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Added as Co-Sponsor Sen. Iris Y. Martinez
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Added as Co-Sponsor Sen. Mattie Hunter
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Added as Co-Sponsor Sen. William R. Haine
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Added as Co-Sponsor Sen. Martin A. Sandoval
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Added as Co-Sponsor Sen. Kimberly A. Lightford
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Added as Co-Sponsor Sen. James F. Clayborne, Jr.
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Added as Co-Sponsor Sen. Carol Ronen
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Added as Co-Sponsor Sen. Terry Link
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Added as Co-Sponsor Sen. Jeffrey M. Schoenberg
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Added as Co-Sponsor Sen. Kwame Raoul
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Placed on Calendar Order of 3rd Reading February 7, 2006
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Second Reading
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Added as Co-Sponsor Sen. Rickey R. Hendon
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Added as Co-Sponsor Sen. Ira I. Silverstein
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Added as Co-Sponsor Sen. Dan Cronin
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Placed on Calendar Order of 2nd Reading February 2, 2006
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Do Pass Revenue; 007-000-000
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Added as Co-Sponsor Sen. Chris Lauzen
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Added as Co-Sponsor Sen. William E. Peterson
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Added as Co-Sponsor Sen. Larry K. Bomke
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Added as Co-Sponsor Sen. Antonio Munoz
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Added as Chief Co-Sponsor Sen. Deanna Demuzio
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Added as Chief Co-Sponsor Sen. Debbie DeFrancesco Halvorson
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Added as Co-Sponsor Sen. M. Maggie Crotty
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Added as Co-Sponsor Sen. Edward D. Maloney
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Added as Co-Sponsor Sen. Jacqueline Y. Collins
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Added as Co-Sponsor Sen. John J. Millner
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Added as Co-Sponsor Sen. Dave Syverson
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Added as Co-Sponsor Sen. John O. Jones
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Added as Co-Sponsor Sen. Adeline Jay Geo-Karis
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Added as Co-Sponsor Sen. Gary G. Dahl
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Added as Co-Sponsor Sen. Cheryl Axley
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Added as Co-Sponsor Sen. Kirk W. Dillard
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Assigned to Revenue
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Added as Co-Sponsor Sen. Wendell E. Jones
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Added as Co-Sponsor Sen. Pamela J. Althoff
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Added as Chief Co-Sponsor Sen. Christine Radogno
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Added as Co-Sponsor Sen. Dale A. Righter
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Added as Co-Sponsor Sen. Carole Pankau
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Added as Co-Sponsor Sen. Peter J. Roskam
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Referred to Rules
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First Reading
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Chief Co-Sponsor Sen. Arthur J. Wilhelmi
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Filed with Secretary by Sen. Don Harmon
Sponsors
- Don Harmon · Cosponsor
- Mike Boland · Cosponsor
- Arthur L. Turner · Cosponsor
- Wyvetter H. Younge · Cosponsor
- Mary E. Flowers · Cosponsor
- Harry Osterman · Cosponsor
- Richard T. Bradley · Cosponsor
- Joseph M. Lyons · Cosponsor
- Maria Antonia Berrios · Cosponsor
- Cynthia Soto · Cosponsor
- Edward J. Acevedo · Cosponsor
- William Delgado · Cosponsor
- Sara Feigenholtz · Cosponsor
- Calvin L. Giles · Cosponsor
- Lakesia Collins · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 15 co-sponsors · 168 not signed on · 9 voted No
Sponsors (0)
None.
Co-sponsors (15)
- Don Harmon Democrat
- Mike Boland
- Arthur L. Turner
- Wyvetter H. Younge
- Mary E. Flowers
- Harry Osterman
- Richard T. Bradley
- Joseph M. Lyons
- Maria Antonia Berrios
- Cynthia Soto
- Edward J. Acevedo
- William Delgado
- Sara Feigenholtz Democrat
- Calvin L. Giles
- Lakesia Collins Democrat
Not signed on (168)
168 members have not signed on to this bill.
Show all 168 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 34 | 61 | 0 | 11 |
| Democrat | 3 | 5 | 0 | 1 |
| Republican | 0 | 3 | 0 | 0 |
| Total | 37 | 69 | 0 | 12 |
| % of votes cast | 31% | 58% | 0% | 10% |
How each member voted (118)
| Member | Party | Vote |
|---|---|---|
| Sacia | — | Nay |
| Saviano | — | Yea |
| Schmitz | — | Nay |
| Schock | — | Nay |
| Sommer | — | Nay |
| Leitch | — | Nay |
| Krause | — | Yea |
| Acevedo | — | Yea |
| Bassi | — | Yea |
| Mathias | — | Not Voting |
| Beaubien | — | Nay |
| Beiser | — | Nay |
| Bellock | — | Nay |
| Berrios | — | Yea |
| Mautino | — | Nay |
| Biggins | — | Nay |
| Black | — | Nay |
| Boland | — | Yea |
| May | — | Yea |
| Bost | — | Nay |
| Brauer | — | Nay |
| Brosnahan | — | Nay |
| Meyer | — | Nay |
| Munson | — | Yea |
| Hamos | — | Yea |
| Hultgren | — | Nay |
| Jenisch | — | Not Voting |
| Osmond | — | Nay |
| Lang | — | Yea |
| Lindner | — | Nay |
| Lyons | — | Yea |
| Madigan | — | Yea |
| McAuliffe | — | Yea |
| McCarthy | — | Nay |
| McGuire | — | Yea |
| McKeon | — | Yea |
| Bradley, Richard | — | Yea |
| Mendoza | — | Yea |
| Molaro | — | Yea |
| Hannig | — | Yea |
| Mulligan | — | Yea |
| Nekritz | — | Yea |
| Osterman | — | Yea |
| Poe | — | Nay |
| Scully | — | Nay |
| Soto | — | Yea |
| Yarbrough | — | Yea |
| Younge | — | Yea |
| Reitz | — | Nay |
| Bradley, John | — | Nay |
| Brady | — | Nay |
| Chavez | — | Yea |
| Currie | — | Yea |
| D'Amico | — | Yea |
| Dugan | — | Nay |
| Dunn | — | Nay |
| Durkin | — | Nay |
| Eddy | — | Nay |
| Flider | — | Nay |
| Flowers | — | Nay |
| Franks | — | Nay |
| Fritchey | — | Yea |
| Froehlich | — | Yea |
| Golar | — | Nay |
| Gordon | — | Nay |
| Graham | — | Yea |
| Jefferson | — | Yea |
| Mitchell, Bill | — | Nay |
| Burke | — | Nay |
| Mitchell, Jerry | — | Nay |
| Sullivan | — | Nay |
| Moffitt | — | Nay |
| Howard | — | Nay |
| Myers | — | Nay |
| Phelps | — | Nay |
| Watson | — | Nay |
| Pihos | — | Nay |
| Tenhouse | — | Nay |
| Tryon | — | Nay |
| Davis, Monique | — | Not Voting |
| Turner | — | Not Voting |
| Verschoore | — | Nay |
| Jones | — | Not Voting |
| Wait | — | Nay |
| Washington | — | Nay |
| Winters | — | Nay |
| Churchill | — | Not Voting |
| Colvin | — | Not Voting |
| Coulson | — | Not Voting |
| Cross | — | Nay |
| Cultra | — | Nay |
| Daniels | — | Nay |
| Dunkin | — | Not Voting |
| Giles | — | Not Voting |
| Granberg | — | Nay |
| Hassert | — | Nay |
| Holbrook | — | Nay |
| Jakobsson | — | Nay |
| Kosel | — | Nay |
| Parke | — | Yea |
| Patterson | — | Not Voting |
| Pritchard | — | Nay |
| Ramey | — | Nay |
| Reis | — | Nay |
| Ryg | — | Yea |
| Chapa LaVia | — | Nay |
| Eva-Dina Delgado | Democrat | Yea |
| Jay Hoffman | Democrat | Yea |
| Lakesia Collins | Democrat | Not Voting |
| Michael J. Kelly | Democrat | Nay |
| Nicholas K. Smith | Democrat | Nay |
| Patrick J. Joyce | Democrat | Nay |
| Robert "Bob" Rita | Democrat | Nay |
| Sara Feigenholtz | Democrat | Yea |
| William "Will" Davis | Democrat | Nay |
| Brad Stephens | Republican | Nay |
| Chapin Rose | Republican | Nay |
| Chris Miller | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 49 | 0 | 0 | 4 |
| Democrat | 5 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 55 | 0 | 0 | 4 |
| % of votes cast | 93% | 0% | 0% | 7% |
How each member voted (59)
| Member | Party | Vote |
|---|---|---|
| Sandoval | — | Yea |
| Silverstein | — | Yea |
| Maloney | — | Yea |
| Althoff | — | Yea |
| Martinez | — | Yea |
| Axley | — | Yea |
| Bomke | — | Yea |
| Burzynski | — | Yea |
| Cronin | — | Yea |
| Dillard | — | Yea |
| Geo-Karis | — | Yea |
| Halvorson | — | Not Voting |
| Hendon | — | Yea |
| Lauzen | — | Yea |
| Millner | — | Yea |
| Peterson | — | Yea |
| Schoenberg | — | Yea |
| Shadid | — | Yea |
| Sieben | — | Yea |
| Brady | — | Yea |
| Munoz | — | Yea |
| Trotter | — | Yea |
| Viverito | — | Yea |
| Sullivan, J. | — | Yea |
| Petka | — | Yea |
| Wilhelmi | — | Yea |
| Jacobs | — | Yea |
| Jones, J. | — | Yea |
| Cullerton | — | Yea |
| Watson | — | Yea |
| Jones, W. | — | Yea |
| Crotty | — | Yea |
| Dahl | — | Yea |
| Forby | — | Yea |
| Garrett | — | Yea |
| Haine | — | Yea |
| Demuzio | — | Yea |
| Link | — | Yea |
| Luechtefeld | — | Yea |
| Meeks | — | Not Voting |
| Winkel | — | Yea |
| Clayborne | — | Not Voting |
| DeLeo | — | Yea |
| Pankau | — | Yea |
| Radogno | — | Yea |
| Raoul | — | Yea |
| Rauschenberger | — | Yea |
| Righter | — | Not Voting |
| Risinger | — | Yea |
| Ronen | — | Yea |
| 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 |
Subjects
Frequently asked questions
- What does SB 2350 do?
- Amends the Property Tax Code. Re-enacts the Senior Citizens Assessment Freeze Homestead Exemption. The exemption was created by Public Act 88-669, which has been held to be unconstitutional as a violation of the single subject clause of the Illinois Constitution. Includes validation provisions. Effective immediately.
- Who sponsors SB 2350?
- SB 2350 is sponsored by Don Harmon (Democrat), Mike Boland, Arthur L. Turner, Wyvetter H. Younge, Mary E. Flowers, Harry Osterman, Richard T. Bradley, Joseph M. Lyons, Maria Antonia Berrios, Cynthia Soto, Edward J. Acevedo, William Delgado, Sara Feigenholtz (Democrat), Calvin L. Giles, and Lakesia Collins (Democrat).
- What is the current status of SB 2350?
- This bill died with 94th 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 2350?
- Track SB 2350 free on One Click Politics — get push/email alerts when it moves.
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