Illinois 2023-2024 Regular Session

Illinois House Bill HB5866

Introduced
7/24/24  

Caption

PROP TX-SOUTH SUBURBAN CREDIT

Impact

In terms of broader implications, the bill creates the South Suburban Property Tax Relief Fund, which will be financed through reallocation from the Cannabis Regulation Fund and certain video gaming taxes. This fund is intended to reimburse local taxing districts affected by the exemption pilot program, ensuring they do not experience significant revenue losses due to the credits awarded under this bill. The introduction of this kind of property tax relief can provide crucial support to homeowners in economically challenged southern suburban areas of Cook County, potentially aiding in community stabilization and economic development.

Summary

House Bill 5866 introduces the South Suburban Property Tax Relief Homestead Exemption Pilot Program, designed to provide temporary property tax relief for eligible homeowners in specific areas. This bill specifically targets homesteads used as primary residences by individuals who have occupied their properties for at least five continuous years prior to the relevant taxable year. From 2025 to 2029, qualifying homes can receive tax credits amounting to the lesser of either their property tax liability for the taxable year or $5,000. However, these credits are limited to a total of 7,500 properties per year in Cook County, creating a controlled pilot program to assess the effectiveness of the initiative.

Contention

Despite the positive outlook for homeowners, notable contention exists regarding the limited scope of the program and potential impacts on local revenue generation. Critics may argue that capping the number of properties eligible for tax relief limits the program's effectiveness in addressing widespread economic disparities in the region. Moreover, concerns have been raised about the reliance on reallocating funds from the cannabis industry, questioning the sustainability of this funding model. Stakeholders may fear that if marijuana-related revenues decline, the initiative could falter, jeopardizing local communities that rely on this exemption for financial support.

Companion Bills

No companion bills found.

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