Bill Text: IL HB3675 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that any county may establish a program to allow owners of properties that qualify for the general homestead exemption or the alternative general homestead exemption to volunteer to provide services to the county in exchange for a reduction in the taxpayer's property tax liability. Sets forth certain limitations on the reduction. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-04-03 - Rule 19(a) / Re-referred to Rules Committee [HB3675 Detail]
Download: Illinois-2009-HB3675-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by adding | ||||||||||||||||||||||||
5 | Section 20-27 as follows:
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6 | (35 ILCS 200/20-27 new) | ||||||||||||||||||||||||
7 | Sec. 20-27. Property tax liability reduced in exchange for | ||||||||||||||||||||||||
8 | volunteer services. Beginning with tax year 2009, any county | ||||||||||||||||||||||||
9 | may, by ordinance or resolution, establish a program to allow | ||||||||||||||||||||||||
10 | eligible persons to volunteer to provide services to that | ||||||||||||||||||||||||
11 | county. For the purposes of this Section, "eligible persons" | ||||||||||||||||||||||||
12 | are owners of properties that qualify for the general homestead | ||||||||||||||||||||||||
13 | exemption under Section 15-175 or the alternative general | ||||||||||||||||||||||||
14 | homestead exemption under Section 15-176. In exchange for such | ||||||||||||||||||||||||
15 | volunteer services, the county shall reduce the person's | ||||||||||||||||||||||||
16 | property tax liability. Any reduction so provided shall be in | ||||||||||||||||||||||||
17 | addition to any exemption or abatement to which the person is | ||||||||||||||||||||||||
18 | otherwise entitled. No taxpayer shall receive a rate of, or be | ||||||||||||||||||||||||
19 | credited with, more than the State minimum wage per hour for | ||||||||||||||||||||||||
20 | services provided in exchange for a reduction under this | ||||||||||||||||||||||||
21 | Section. For each tax year, the maximum reduction in property | ||||||||||||||||||||||||
22 | tax liability for each eligible person is that portion of the | ||||||||||||||||||||||||
23 | property tax bill payable to the county or $750, whichever is |
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1 | less. It shall be the responsibility of the county to maintain | ||||||
2 | a record for each taxpayer including, but not limited to, the | ||||||
3 | number of hours of service and the total amount by which the | ||||||
4 | property tax liability has been reduced and to provide a copy | ||||||
5 | of such record to the county clerk so that the actual tax bill | ||||||
6 | reflects the reduced rate. A copy of such record shall also be | ||||||
7 | provided to the taxpayer prior to the issuance of the actual | ||||||
8 | tax bill. Counties shall have the power to create local rules | ||||||
9 | and procedures for implementing this Section in any way | ||||||
10 | consistent with the intent of this Section. | ||||||
11 | In no instance shall the amount by which a person's | ||||||
12 | property tax liability is reduced in exchange for the provision | ||||||
13 | of services be considered income, wages, or employment for | ||||||
14 | purposes of taxation or workers' compensation. Such person | ||||||
15 | while providing such services shall be considered a public | ||||||
16 | employee, and such services shall be deemed employment for the | ||||||
17 | purposes of unemployment insurance.
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18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.
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