Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2287

Introduced
2/10/23  
Refer
2/10/23  
Refer
2/28/23  
Report Pass
3/9/23  
Engrossed
3/29/23  
Refer
3/30/23  
Refer
4/18/23  
Report Pass
4/26/23  
Refer
5/31/23  

Caption

PROP TX-HISTORIC RESIDENCE

Impact

This legislation has specific implications for state laws regarding property tax assessments and historic preservation. By instituting an assessment freeze, SB2287 allows eligible property owners considerable relief from fluctuating tax rates while they invest in rehabilitation. The bill aims to stimulate investment in historic properties, which can have positive ripple effects on local economies, reinforcing the importance of preserving cultural heritage while potentially increasing property values in revitalized neighborhoods. These changes will likely attract not only homeowners but also investors interested in historic properties, thus fostering a more robust market for potential renovations.

Summary

SB2287, also referred to as the Historic Residence Assessment Freeze Law, amends the Property Tax Code in Illinois to offer a freeze on property tax assessments for owner-occupied historic residences undergoing rehabilitation. This bill is designed to incentivize the preservation of historic homes by mitigating the financial burden of rising property taxes that can accompany renovations and restorations. Under SB2287, property owners can benefit from a tax valuation process that extends over several years following the completion of their renovation projects, thereby supporting efforts to maintain and enhance historic character in communities while promoting residential livability.

Sentiment

The general sentiment surrounding SB2287 appears favorable, especially among proponents of historic preservation who advocate for continued investment in existing communities. Supporters highlight the importance of preserving the state's historical architecture while also providing local property owners with the necessary financial tools to maintain such properties. However, there may be some contention from those concerned about the potential loss of tax revenue for municipalities, as the freeze on assessments could impact local funding available for public services. Nevertheless, proponents argue that the long-term benefits of preserved historic districts outweigh these concerns.

Contention

Notable points of contention may arise regarding the potential implications of this bill on local government budgets. Critics could argue that the property tax assessment freeze creates long-term revenue challenges for municipalities that rely on property taxes for funding essential services. Additionally, there could be concerns about the criteria for determining eligibility for the assessment freeze, as defining historic significance can be subjective and may lead to disputes among property owners and local review boards. Balancing the preservation of historic properties with the necessity for local government funding will likely continue to be a significant topic of discussion as SB2287 is implemented.

Companion Bills

No companion bills found.

Previously Filed As

IL SB2703

PROP TX-HISTORIC RESIDENCE

IL HB2513

PROP TX-HISTORIC RESIDENCE

IL HB4424

PROP TX-HISTORIC RESIDENCE

IL SB1902

PROP TX-ABATEMENT-RESIDENTIAL

IL SB3993

PROP TX-AFFORDABLE HOUSING

IL SB2785

PROP TX-NOTICE

IL HB3645

PROP TX-SCHOOL DISTRICTS

IL SB1988

PROP TX-APPEALS

IL HB1377

PROP TX-NEW RESIDENTIAL

IL SB2030

PROP TX-SENIOR FREEZE

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