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
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
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
LRB104 12179 HLH 22281 b
A BILL FOR
HB3305LRB104 12179 HLH 22281 b HB3305 LRB104 12179 HLH 22281 b
HB3305 LRB104 12179 HLH 22281 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by adding
5 Division 22 to Article 10 as follows:
6 (35 ILCS 200/Art. 10 Div. 22 heading new)
7 Division 22. Dark stores
8 (35 ILCS 200/10-900 new)
9 Sec. 10-900. Dark stores; assessment. Notwithstanding any
10 other provision of law, beginning in taxable year 2026, dark
11 stores shall be assessed as active properties. As used in this
12 Section "dark store" means a retail space that is solely used
13 to fulfill online orders or a vacant retail space.
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
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
LRB104 12179 HLH 22281 b
A BILL FOR
35 ILCS 200/Art. 10 Div. 22 heading new
35 ILCS 200/10-900 new
LRB104 12179 HLH 22281 b
HB3305 LRB104 12179 HLH 22281 b