Illinois 2023-2024 Regular Session

Illinois House Bill HB1058

Introduced
1/12/23  
Introduced
1/12/23  
Refer
2/15/23  
Refer
1/12/23  
Refer
3/10/23  
Refer
2/15/23  

Caption

PROP TX-GENERAL HOMESTEAD

Impact

The bill's enactment could significantly affect state property tax laws by enhancing financial relief for families. By allowing immediate family members to qualify for the general homestead exemption, property owners may experience reduced burdens through lower property taxes. This change is expected to make homeownership more accessible and affordable for many families, especially those in multi-generational living situations where financial support is shared among relatives residing in a single property.

Overall

In conclusion, HB1058 seeks to amend property tax regulations in Illinois, aiming to provide relief to homeowners living with immediate family members. While the bill presents an opportunity to support multigenerational households, it also introduces challenges in terms of enforcement and potential misuse of benefits. As this bill progresses through legislative review and potential voting, stakeholders will need to weigh its benefits against the risks associated with implementation.

Summary

House Bill 1058 amends the Property Tax Code of Illinois to expand eligibility for the general homestead exemption to include properties that are improved with a single-family residence occupied as a principal dwelling by immediate family members of the property owner. The definition of 'immediate family member' encompasses parents, grandparents, children, grandchildren, and siblings, thereby providing a broader scope of qualification for homeowners seeking tax relief on their property. The bill is designed to provide support for families who live together, thereby allowing them to benefit from the cost-saving measures that the homestead exemption offers.

Contention

However, the bill is not without potential points of contention. Discussions may arise regarding the mechanisms in place to prevent fraud associated with the exemption. HB1058 imposes a civil penalty of up to $5,000 for those who misrepresent their relationship to the property owner when applying for the exemption. This provision serves to deter fraudulent claims that might undermine the program's integrity but may also generate debate over the enforcement of such penalties and the burden of proof required to establish the legitimate occupancy of immediate family members.

Companion Bills

No companion bills found.

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