Illinois 2025-2026 Regular Session

Illinois House Bill HB3209 Compare Versions

Only one version of the bill is available at this time.

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3209 Introduced , by Rep. Michael J. Coffey, Jr. SYNOPSIS AS INTRODUCED: 20 ILCS 2505/2505-817 new Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible municipalities for revenue loss associated with tax exempt State property located in the municipality. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $100,000,000. Sets forth the amount of the reimbursement. Effective immediately. LRB104 04948 HLH 14975 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3209 Introduced , by Rep. Michael J. Coffey, Jr. SYNOPSIS AS INTRODUCED: 20 ILCS 2505/2505-817 new 20 ILCS 2505/2505-817 new Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible municipalities for revenue loss associated with tax exempt State property located in the municipality. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $100,000,000. Sets forth the amount of the reimbursement. Effective immediately. LRB104 04948 HLH 14975 b LRB104 04948 HLH 14975 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3209 Introduced , by Rep. Michael J. Coffey, Jr. SYNOPSIS AS INTRODUCED:
3	3	20 ILCS 2505/2505-817 new 20 ILCS 2505/2505-817 new
4	4	20 ILCS 2505/2505-817 new
5	5	Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible municipalities for revenue loss associated with tax exempt State property located in the municipality. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $100,000,000. Sets forth the amount of the reimbursement. Effective immediately.
6	6	LRB104 04948 HLH 14975 b LRB104 04948 HLH 14975 b
7	7	LRB104 04948 HLH 14975 b
8	8	A BILL FOR
9	9	HB3209LRB104 04948 HLH 14975 b HB3209 LRB104 04948 HLH 14975 b
10	10	HB3209 LRB104 04948 HLH 14975 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Department of Revenue Law of the Civil
15	15	5 Administrative Code of Illinois is amended by adding Section
16	16	6 2505-817 as follows:
17	17	7 (20 ILCS 2505/2505-817 new)
18	18	8 Sec. 2505-817. Municipal Property Tax Relief Reimbursement
19	19	9 Pilot Program.
20	20	10 (a) Subject to appropriation, for State fiscal years that
21	21	11 begin on or after July 1, 2026 and before July 1, 2031, the
22	22	12 Department shall establish and administer a Municipal Property
23	23	13 Tax Relief Reimbursement Pilot Program. For purposes of the
24	24	14 Program, the Department shall reimburse eligible
25	25	15 municipalities for revenue loss associated with tax exempt
26	26	16 State property located in the municipality. Reimbursement
27	27	17 payments shall be made to the county that applies to the
28	28	18 Department of Revenue on behalf of the municipality under
29	29	19 subsection (b) and shall be distributed by the county to the
30	30	20 municipality as directed by the Department of Revenue.
31	31	21 (b) If the county clerk determines that that one or more
32	32	22 municipalities located in whole or in part in the county
33	33	23 qualify for reimbursement under this Section, then the county
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3209 Introduced , by Rep. Michael J. Coffey, Jr. SYNOPSIS AS INTRODUCED:
38	38	20 ILCS 2505/2505-817 new 20 ILCS 2505/2505-817 new
39	39	20 ILCS 2505/2505-817 new
40	40	Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible municipalities for revenue loss associated with tax exempt State property located in the municipality. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $100,000,000. Sets forth the amount of the reimbursement. Effective immediately.
41	41	LRB104 04948 HLH 14975 b LRB104 04948 HLH 14975 b
42	42	LRB104 04948 HLH 14975 b
43	43	A BILL FOR
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68	68	1 clerk shall apply to the Department of Revenue on behalf of the
69	69	2 municipality for reimbursement under this Section in the form
70	70	3 and manner required by the Department. The county clerk shall
71	71	4 consolidate applications submitted on behalf of more than one
72	72	5 municipality into a single application. The Department of
73	73	6 Revenue may audit the information submitted by the county
74	74	7 clerk as part of the application under this Section for the
75	75	8 purpose of verifying the accuracy of the information.
76	76	9 (c) The maximum amount of the reimbursement the difference
77	77	10 between (i) the amount of property tax revenue that would have
78	78	11 been required to be collected and distributed to the
79	79	12 municipality for the taxable year that falls 2 years before
80	80	13 the start of the State fiscal year if the property tax
81	81	14 exemption for State property had not been applied; and (2) the
82	82	15 amount of property tax revenue that was actually required to
83	83	16 be collected and distributed to the municipality for that
84	84	17 taxable year.
85	85	18 The aggregate amount of reimbursements that may be awarded
86	86	19 under this Section for all municipalities in any calendar year
87	87	20 may not exceed $100,000,000. If the total amount of eligible
88	88	21 reimbursements under this Section exceeds $100,000,000 in any
89	89	22 calendar year, then the reimbursement amount awarded to each
90	90	23 particular municipality shall be reduced on a pro rata basis
91	91	24 until the aggregate amount of reimbursements awarded under
92	92	25 this Section for the calendar year does not exceed
93	93	26 $100,000,000.
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104	104	1 (d) The Department of Revenue may adopt rules necessary
105	105	2 for the implementation of this Section.
106	106	3 (e) As used in this Section, "taxable year" means the
107	107	4 calendar year during which property taxes payable in the next
108	108	5 succeeding year are levied.
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