| 1 | 1 | | 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3305 Introduced , by Rep. Harry Benton SYNOPSIS AS INTRODUCED: 35 ILCS 200/Art. 10 Div. 22 heading new35 ILCS 200/10-900 new Amends the Property Tax Code. Provides that dark stores shall be assessed as active properties. Defines "dark store". Effective immediately. LRB104 12179 HLH 22281 b A BILL FOR 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3305 Introduced , by Rep. Harry Benton SYNOPSIS AS INTRODUCED: 35 ILCS 200/Art. 10 Div. 22 heading new35 ILCS 200/10-900 new 35 ILCS 200/Art. 10 Div. 22 heading new 35 ILCS 200/10-900 new Amends the Property Tax Code. Provides that dark stores shall be assessed as active properties. Defines "dark store". Effective immediately. LRB104 12179 HLH 22281 b LRB104 12179 HLH 22281 b A BILL FOR |
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| 2 | 2 | | 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3305 Introduced , by Rep. Harry Benton SYNOPSIS AS INTRODUCED: |
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| 3 | 3 | | 35 ILCS 200/Art. 10 Div. 22 heading new35 ILCS 200/10-900 new 35 ILCS 200/Art. 10 Div. 22 heading new 35 ILCS 200/10-900 new |
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| 4 | 4 | | 35 ILCS 200/Art. 10 Div. 22 heading new |
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| 5 | 5 | | 35 ILCS 200/10-900 new |
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| 6 | 6 | | Amends the Property Tax Code. Provides that dark stores shall be assessed as active properties. Defines "dark store". Effective immediately. |
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| 7 | 7 | | LRB104 12179 HLH 22281 b LRB104 12179 HLH 22281 b |
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| 8 | 8 | | LRB104 12179 HLH 22281 b |
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| 9 | 9 | | A BILL FOR |
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| 10 | 10 | | HB3305LRB104 12179 HLH 22281 b HB3305 LRB104 12179 HLH 22281 b |
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| 11 | 11 | | HB3305 LRB104 12179 HLH 22281 b |
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| 12 | 12 | | 1 AN ACT concerning revenue. |
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| 13 | 13 | | 2 Be it enacted by the People of the State of Illinois, |
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| 14 | 14 | | 3 represented in the General Assembly: |
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| 15 | 15 | | 4 Section 5. The Property Tax Code is amended by adding |
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| 16 | 16 | | 5 Division 22 to Article 10 as follows: |
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| 17 | 17 | | 6 (35 ILCS 200/Art. 10 Div. 22 heading new) |
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| 18 | 18 | | 7 Division 22. Dark stores |
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| 19 | 19 | | 8 (35 ILCS 200/10-900 new) |
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| 20 | 20 | | 9 Sec. 10-900. Dark stores; assessment. Notwithstanding any |
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| 21 | 21 | | 10 other provision of law, beginning in taxable year 2026, dark |
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| 22 | 22 | | 11 stores shall be assessed as active properties. As used in this |
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| 23 | 23 | | 12 Section "dark store" means a retail space that is solely used |
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| 24 | 24 | | 13 to fulfill online orders or a vacant retail space. |
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| 28 | 28 | | 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3305 Introduced , by Rep. Harry Benton SYNOPSIS AS INTRODUCED: |
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| 29 | 29 | | 35 ILCS 200/Art. 10 Div. 22 heading new35 ILCS 200/10-900 new 35 ILCS 200/Art. 10 Div. 22 heading new 35 ILCS 200/10-900 new |
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| 30 | 30 | | 35 ILCS 200/Art. 10 Div. 22 heading new |
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| 31 | 31 | | 35 ILCS 200/10-900 new |
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| 32 | 32 | | Amends the Property Tax Code. Provides that dark stores shall be assessed as active properties. Defines "dark store". Effective immediately. |
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| 33 | 33 | | LRB104 12179 HLH 22281 b LRB104 12179 HLH 22281 b |
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| 34 | 34 | | LRB104 12179 HLH 22281 b |
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| 35 | 35 | | A BILL FOR |
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| 40 | 40 | | |
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| 41 | 41 | | 35 ILCS 200/Art. 10 Div. 22 heading new |
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| 42 | 42 | | 35 ILCS 200/10-900 new |
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| 46 | 46 | | LRB104 12179 HLH 22281 b |
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| 56 | 56 | | HB3305 LRB104 12179 HLH 22281 b |
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