Bill Text: IL HJRCA0038 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Proposes to amend the Revenue Article of the Illinois Constitution. Provides that, beginning with the 2017 taxable year, counties may not classify real property for purposes of taxation. Effective upon being declared adopted.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-05-03 - Tabled Pursuant to Rule 46 [HJRCA0038 Detail]

Download: Illinois-2013-HJRCA0038-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT HC0038 Introduced , by Rep. John M. Cabello SYNOPSIS AS INTRODUCED:
ILCON Art. IX, Sec. 4
Proposes to amend the Revenue Article of the Illinois Constitution. Provides that, beginning with the 2017 taxable year, counties may not classify real property for purposes of taxation. Effective upon being declared adopted.
LRB098 15837 HLH 50880 e
HC0038 LRB098 15837 HLH 50880 e
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE
NINETY-EIGHTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE
SENATE CONCURRING HEREIN, that there shall be submitted to the
electors of the State for adoption or rejection at the general
election next occurring at least 6 months after the adoption of
this resolution a proposition to amend Section 4 of Article 9
of the Illinois Constitution as follows:
ARTICLE IX
REVENUE
(ILCON Art. IX, Sec. 4)
SECTION 4. REAL PROPERTY TAXATION
(a) Taxes Except as otherwise provided in this Section,
taxes upon real property shall be levied uniformly by valuation
ascertained as the General Assembly shall provide by law.
(b) Beginning with the 2017 taxable year, counties may not
classify real property for purposes of taxation. Subject to
such limitations as the General Assembly may hereafter
prescribe by law, counties with a population of more than
200,000 may classify or continue to classify real property for
purposes of taxation. Any such classification shall be
reasonable and assessments shall be uniform within each class.

HC0038 - 2 - LRB098 15837 HLH 50880 e
The level of assessment or rate of tax of the highest class in
a county shall not exceed two and one-half times the level of
assessment or rate of tax of the lowest class in that county.
Real property used in farming in a county shall not be assessed
at a higher level of assessment than single family residential
real property in that county.
(c) Any depreciation in the value of real estate occasioned
by a public easement may be deducted in assessing such
property.
(Source: Illinois Constitution.)
SCHEDULE
This Constitutional Amendment takes effect upon being
declared adopted in accordance with Section 7 of the Illinois
Constitutional Amendment Act.