Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2695

Introduced
1/10/24  
Refer
1/10/24  
Refer
1/31/24  
Refer
5/3/24  

Caption

PROPERTY TAX-ASSESSMENT CAP

Impact

The proposed legislation is expected to significantly affect property owners throughout the state of Illinois. By limiting the annual assessment increase, property owners may find tax burdens manageable, making long-term financial planning easier. The bill also includes specific exceptions to this cap: increases due to the sale or transfer of property, significant improvements undertaken by the property owner, the removal of a homestead exemption, and equalization factors imposed by local authorities. This nuanced approach aims to balance the needs of municipalities to adequately fund services and the need for property owners to manage their expenses.

Summary

SB2695, introduced in the Illinois General Assembly, aims to amend the Property Tax Code by capping annual increases in property assessments to a maximum of 20% per year, applicable following the next general assessment after the bill's enactment. The bill specifies that this cap is designed to prevent abrupt or excessive increases in property tax assessments that might arise from market fluctuations or changes in property values. It is positioned to provide a more predictable financial landscape for property owners, potentially alleviating concerns regarding skyrocketing property taxes.

Contention

Despite its intended benefits, there are notable points of contention surrounding SB2695. Some stakeholders argue that while the cap on assessment increases is a safeguard for property owners, it may lead to a reduction in revenue for local governments, which rely on property taxes to fund essential services. Critics suggest that the bill's provisions might limit local entities' capacity to respond to rising costs and demand for public services. Furthermore, there is concern regarding the timing and implementation of the cap, as it could disproportionately affect areas with rapid development or appreciating property values over time.

Companion Bills

No companion bills found.

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