Illinois 2023-2024 Regular Session

Illinois Senate Bill SB3209

Introduced
2/6/24  
Refer
2/6/24  
Refer
2/14/24  
Report Pass
3/7/24  
Engrossed
4/12/24  
Refer
4/15/24  
Refer
4/24/24  
Report Pass
5/9/24  
Enrolled
5/17/24  
Chaptered
8/9/24  

Caption

PROP TX-CHARITABLE EXEMPTION

Impact

The enactment of SB3209 is likely to have significant implications for non-profit organizations across the state. By clarifying the parameters of tax exemptions, it intends to foster a supportive environment for charitable entities, which can enhance their ability to operate and serve their communities. This measure aligns with efforts to stimulate charitable activities and ensure that resources are efficiently utilized for community benefit. However, it also poses a legislative framework that could strengthen compliance requirements for these organizations, potentially impacting their operations.

Summary

SB3209 is aimed at amending the Property Tax Code to provide clearer guidelines regarding exemptions for properties used for charitable purposes. Specifically, the bill expands on the criteria for property owned by non-profit organizations that qualify for tax exemptions, ensuring that these organizations can benefit from such exemptions while maintaining their focus on charitable activities. The bill emphasizes that properties that are used to support charitable work, including those that lease to other non-profits, remain exempt from real estate taxes as long as they adhere to specific conditions related to their operations.

Sentiment

The sentiment surrounding SB3209 appears to be predominantly positive, particularly among non-profit advocates and legislators who support the enhancement of charitable activities through tax incentives. Stakeholders emphasize the importance of recognizing and bolstering the contributions of charities, especially in light of their roles in providing essential services like health care and housing. However, there are concerns among some critics about how the provisions might be interpreted or applied, raising questions about potential loopholes that could be exploited by organizations seeking financial gain under the guise of charity.

Contention

Despite the general support for SB3209, notable points of contention include concerns over the potential for misuse of the charitable exemption. Critics argue that without stringent oversight, there is a risk that some organizations may not truly operate for charitable purposes, thereby undermining the intentions of the law. Additionally, there are worries that the criteria set forth could be too vague, resulting in unequal applications across different non-profits. Thus, while the bill strives to promote charitable work, it also necessitates careful implementation and regulation to ensure that its objectives are met.

Companion Bills

No companion bills found.

Previously Filed As

IL HB5540

PROP TX-CHARITABLE EXEMPTION

IL HB5542

PROP TX-CHARITABLE EXEMPTION

IL HB4132

PROP TAX-CHARITABLE REHAB

IL HB4229

PROP TX-DAY CARE CENTERS

IL HB1091

PROP TAX-CHARITABLE REHAB

IL SB0096

PROP TX-SENIOR FREEZE

IL HB4456

DHFS-MANAGED CARE ASSESSMENT

IL SB2553

HOTEL TX-CHARITABLE PURPOSE

IL HB1254

PROP TX-SENIOR EXEMPTION

IL SB1819

PROP TX-HOSPITALS

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