Bill Text: IL HB2507 | 2023-2024 | 103rd General Assembly | Veto Message


Bill Title: Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Makes changes concerning service-connected disabilities. Makes changes concerning surviving spouses. Creates a homestead exemption for surviving spouses of fallen police officers and fallen rescue workers in an amount equal to 50% of the equalized assessed value of the property. Makes changes concerning the valuation of wastewater facilities. In provisions concerning the Historic Residence Assessment Freeze Law, provides that the fair cash value of the property shall be based on the final determination by the assessment officer, board of review, Property Tax Appeal Board, or court. Provides that, after the expiration of the 8-year valuation period, if the current fair cash value is less than the adjusted base year valuation, then the assessment shall be based on the current fair cash value. Makes changes concerning multi-township assessors. Provides that property that is used for a petroleum refinery may be the subject of a real property tax assessment settlement agreement among the taxpayer and taxing districts in which the property is situated. Amends the Park District Aquarium and Museum Act. Changes the Act's short title to the Park District and Municipal Aquarium and Museum Act. Replaces the Act's existing references to "city" and "cities" with "municipality" and "municipalities". Provides that the board of park commissioners or corporate authorities of a municipality (currently, only boards of park commissioners) may levy a tax if the park district or municipality has control of a public park or parks within the park district or municipality in which an aquarium or museum is maintained. Amends the Property Tax Extension Limitation Law of the Property Tax Code. Provides that extensions for levies made under the Park District and Municipal Aquarium and Museum Act are special purpose extensions and are not included in the park district's or municipality's aggregate extension. Creates an exemption for municipality-built homes. Provides that real property that is used to provide services requiring a license under the Nursing Home Care Act or under the Specialized Mental Health Facilities Act shall not be assessed at a higher level of assessment than residential property in the county in which the nursing home or mental health services facility is located. Effective immediately.

Spectrum: Partisan Bill (Democrat 27-0)

Status: (Vetoed) 2023-11-08 - Bill Dead - No Positive Action Taken - Amendatory Veto [HB2507 Detail]

Download: Illinois-2023-HB2507-Veto_Message.html

August 11, 2023

To the Honorable Members of

The Illinois House,

103rd General Assembly:

Today, with the concurrence of the local municipalities negatively impacted, I am issuing an amendatory veto recommending specific changes to House Bill 2507 from the 103rd General Assembly. The bill appropriately addresses many issues surrounding property taxes, including important property tax relief for surviving spouses of first responders and other more technical changes that I support.

However, an amendment was made to the bill during the legislative process that gives nursing home operators in Cook County a property tax break which passes that cost on to Suburban Cook County homeowners and small businesses, with the greatest impact felt in the South Suburbs. That change will have the effect of raising property taxes on homeowners who are already overburdened and risks driving some residents into foreclosure while simultaneously threatening local school funding. In the Southland alone, reducing property taxes on nursing home owners will negatively impact other property taxpayers in the following communities: Burnham, Chicago Heights, Country Club Hills, Crestwood, Dolton, Flossmoor, Glenwood, Harvey, Hazel Crest, Homewood, Lansing, Matteson, Midlothian, Richton Park, Robbins, South Chicago Heights, and South Holland. In addition, the Villages of LaGrange Park, Chicago Ridge, Palos Park, and Barrington have also expressed concern about the potential negative impact this measure will have on their communities.

Dr. James Discipio, President of the Village of LaGrange Park, wrote to me and said “I cannot support a law that provides tax breaks for for-profit nursing homes on the backs of already burdened property tax payers.” It is difficult for me to imagine that the General Assembly, had they been aware of this aspect of the bill, would feel any differently. I could not agree more with Dr. Discipio on this matter, and I hope that members of the General Assembly will agree by accepting my amendatory veto.

Therefore, pursuant to Section 9(b) of Article IV of the Illinois Constitution of 1970, I hereby return House Bill 2507, entitled “ROTA-PAYMENT AGREEMENT,” with the following specific recommendations for change:

On page 147, delete line 22 in its entirety. On page 148, delete lines 1 through 9 in their entirety.

With these changes, House Bill 2507 will have my approval. I respectfully request your acceptance.

Sincerely,

JB Pritzker

Governor, State of Illinois

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