HB1116 - INC TX-LGDF TRANSFERS
Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.
HB1458 - USE/OCC-MOTOR FUEL-LOCAL GOV
Amends the State Finance Act, the Motor Fuel Tax Law, the Emergency Telephone System Act, the Riverboat Gambling Act, and the Video Gaming Act. Provides that, in the absence of an appropriation for any State fiscal year, moneys that are required to be distributed to units of local government and other entities from the State and Local Sales Tax Reform Fund, the Motor Fuel Tax Fund, the State Gaming Fund, the Local Government Video Gaming Distributive Fund, and the Statewide 9-1-1 Fund are subject to a continuing appropriation. Effective immediately.
HB2087 - INC TX-LGDF
Amends the Illinois Income Tax Act. Provides that the following amounts shall be deposited into the Local Government Distributive Fund as the revenue is realized from the specified taxes: (i) 8% of the net revenue realized from the tax imposed under the Act upon individuals, trusts, and estates; (ii) 8% of the net revenue realized from the tax imposed by the Act upon electing pass-through entities; and (iii) 9.11% of the net revenue realized from the tax imposed by the Act upon corporations. Amends the State Revenue Sharing Act to provide that amounts paid into the Local Government Distributive Fund are appropriated on a continuing basis. Effective July 1, 2023.
HB2918 - REVENUE-VETERANS
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible taxing districts for revenue loss associated with providing homestead exemptions for veterans with disabilities. Specifies that a taxing district is eligible for reimbursement if application of the homestead exemptions for veterans with disabilities results in reduction in the total equalized assessed value of all taxable property in the taxing district in which the taxing district is located of more than 2.5% for the taxable year that is 2 years before the start of the State fiscal year in which the application for reimbursement is made and the taxing district is located in whole or in part in a county that contains a United States military base. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $30,000,000. Sets forth the amount of the reimbursement. Effective immediately.
HB3074 - DCEO-SOLAR PERMITTING GRANT
Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that it is the policy of the State to promote and encourage the installation of distributed energy resources, such as distributed generation technology and advanced energy storage, and to limit obstacles to their use. Establishes that within 180 days of the effective date of the amendatory Act, the Department of Commerce and Economic Opportunity shall create and administer a grant program facilitating the implementation of an online permitting process for residential photovoltaic solar energy systems for the purpose of modernizing and reducing the cost and time to obtain building permits for distributed generation. Provides that jurisdictions requiring permits for such systems may apply for a grant of up to $20,000 from the Department. Requires the Department to allocate a minimum of $1,000,000 in eligible funds to provide grants under the program. Requires the Department to disclose in a report on its website each jurisdiction which received a grant, the amount of each grant, the anticipated implementation date of the recipient jurisdiction's automated permitting platform, and other relevant information.
HB3564 - PROP TX-CELL TOWERS
Amends the Property Tax Code. Provides that wireless telecommunication towers that are not otherwise exempt under a specific provision of the Code are subject to local property taxes and shall be valued according to policies adopted by the chief county assessment officer. Effective immediately.
HB3633 - GATA-LOCAL GOV DCEO
Amends the Grant Accountability and Transparency Act. Provides that the requirements of the Act do not apply to capital appropriated funds provided to units of local government by the Department of Commerce and Economic Opportunity for infrastructure projects. Effective immediately.
HB3754 - INC TX-INCREASE LGDF
Amends the Illinois Income Tax Act. Provides that, beginning July 1, 2023, the Department of Revenue shall deposit 10% of the net revenue realized from the income taxes imposed under the Act directly into the Local Government Distributive Fund as that revenue is realized. Effective immediately.
HB4110 - DOWNSTATE FOREST PRESERVES-TAX
Amends the Downstate Forest Preserve District Act. Provides that forest preserve districts with a population of less than 3,000,000 may levy taxes for general corporate purposes after referendum for a fiscal year not exceeding the rate of .08% (rather than .06%) of the value of the taxable property. Provides that forest preserve districts having a population of 100,000 or more but less than 3,000,000 may levy taxes for specified purposes after referendum not exceeding the rate of .045% (rather than .025%) of the assessed value of all taxable property. Effective immediately.
HB4455 - INC TX-LGDF TRANSFERS
Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.
HB4849 - RESTORE LGDF
Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.
HB4906 - BIODIESEL USAGE INCENTIVE
Amends the State Revenue Sharing Act. Requires the Department of Revenue to establish a payment, in excess to the Department's determined amount for the fiscal year, that is equal to 1% of a municipality's or county's allotment from the Local Government Distributive Fund to be awarded to any municipality or county that can document its use of diesel fuel containing in excess of the percentage of biodiesel necessary to qualify for exemption from the tax under specified provisions of the Use Tax Act for that year. Amends the Illinois Vehicle Code. Repeals a provision of the Code concerning the required use of biodiesel.
HB5515 - REVENUE-MOTOR FUEL
Amends the Motor Fuel Tax Law. Provides that the tax imposed on receivers of motor fuel applies until January 1, 2040 (currently, January 1, 2025). Amends the Environmental Impact Fee Law. Extends the repeal of the Environmental Impact Fee Law until January 1, 2040. Effective immediately.
HB5516 - PROP TX-TAXING DIST NOTICE
Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately.
HB5637 - LAND BANK FUND
Creates the Funding Local Land Banks Act. Creates the Local Land Banks Fund as a special fund in the State treasury. Provides that moneys in the Local Land Banks Fund shall be used, subject to appropriation, for the purpose of distributing funds to land banks to allow those land banks to acquire property in the State with the goal of increasing local government property tax revenue. Provides that units of local government may establish programs providing that, for the 5 years following the sale of a property by a land bank, 50% or more of the property tax revenue attributable to that property shall be remitted to the land bank for the purpose of funding new acquisitions or sales of real property.
SB0180 - INC TX-LGDF TRANSFERS
Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.
SB1293 - PROP TX-VETERANS
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible taxing districts for revenue loss associated with providing homestead exemptions for veterans with disabilities. Specifies that a taxing district is eligible for reimbursement if application of the homestead exemptions for veterans with disabilities results in reduction in the total equalized assessed value of all taxable property in the taxing district in which the taxing district is located of more than 2.5% for the taxable year that is 2 years before the start of the State fiscal year in which the application for reimbursement is made and the taxing district is located in whole or in part in a county that contains a United States military base. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $15,000,000. Sets forth the amount of the reimbursement. Effective immediately.
SB1593 - INC TX-LGDF TRANSFERS
Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.
SB1746 - JO DAVIESS COUNTY-HOTEL INCOME
Amends the Counties Code. Provides that the corporate authorities of Jo Daviess County may impose up to a 1% additional hotel tax in the county if the tax is approved by referendum initiated by a petition or by ordinance of the corporate authorities of the county. Prohibits taxes from being imposed on gross rental receipts of permanent residents of a hotel, motel, or resort. Provides that the additional hotel tax shall be used by the county for the costs associated with providing infrastructure in support of tourism and conventions within the county and emergency services in support of tourism and conventions within the county. Effective immediately.
SB1873 - CORONER&MEDICAL EXAMINER FEES
Amends the Counties Code. Provides that the fee for a coroner's or medical examiner's permit to cremate a human body is $100 (rather than $50). Effective immediately.
SB2092 - REVENUE-REIMBURSEMENTS
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall establish and administer a State Property Tax Relief Reimbursement Pilot Program for the purpose of reimbursing taxing districts for property tax revenue loss associated with State facilities. Sets forth the amount of the reimbursement. Effective immediately.
SB2206 - INC TX-LGDF
Amends the Illinois Income Tax Act. Provides that an amount equal to 10% of the net revenue realized from the State income tax during the preceding month shall be transferred from the General Revenue Fund to the Local Government Distributive Fund (currently, the amount transferred is equal to the sum of (i) 6.16% of the net revenue realized from the tax imposed upon individuals, trusts, and estates, (ii) 6.85% of the net revenue realized from the tax imposed upon corporations, and (iii) 6.16% of the net revenue realized from the tax imposed upon electing pass-through entities). Effective immediately.
SB2251 - GRANT TRANSPARENCY PORTAL
Amends the Grant Accountability and Transparency Act. Provides that the State grant-making agency shall report all information to the Grant Accountability and Transparency Unit that relates to the status of a grant application or execution for the purposes of providing information for a public portal. Provides the Governor's Office of Management and Budget shall create and maintain an internet-based public portal that provides information on the status of grants being executed by the State. Provides that this portal shall include the amount of monetary award the entity has received, a description of where the grant is at in the approval process, the estimated completion date of the execution of a grant agreement with the State, and the next outstanding information needed by the agency or the department from the grantee.
SB2906 - HOME RULE COUNTY USE TAX LAW
Amends the Home Rule County Use Tax Law of the Counties Code. Provides that, if a home rule county imposes a home rule county use tax, then the tax shall be collected by the Department of Revenue when the property is purchased at retail from a retailer in any county in this State other than the home rule county imposing the tax. Includes provisions relating to collection and administration of the tax. Provides that the Department shall not begin collection and enforcement before January 1, 2025. Effective immediately.
SB2997 - PROP TX-TAXING DISTRICT LEASE
Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in all counties with a population of fewer than 3,000,000 inhabitants (currently, counties with more than 800,000 but less than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid 60 days after the final (currently, second) installment due date. Effective immediately.
SB3362 - ROTA-RETAILERS
Amends the Retailers' Occupation Tax Act. Provides that a retailer that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the occupation of selling at retail in Illinois for the purposes of the Retailers' Occupation Tax Act under specified conditions. Provides that a retailer maintaining a place of business in this State that makes retail sales of tangible personal property to Illinois customers from a location or locations outside of Illinois is engaged in the business of selling at the Illinois location to which the tangible personal property is shipped or delivered or at which possession is taken by the purchaser. Effective January 1, 2025.
SB3454 - PROP TX-TAXING DIST NOTICE
Amends the Property Tax Code. Provides that a copy of the complaint shall also be served on each taxing district in which the property is located at least 90 days prior to the board of review hearing on the complaint. Effective immediately.
SB3455 - IDOR-PROP TX STUDY
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue, in consultation with the Department of Commerce and Economic Opportunity, shall conduct a study to evaluate the property tax system in the State. Provides that the Department may also determine whether the existing property tax levy, assessment, appeal, and collection process is reasonable and fair and may issue recommendations to improve that process.