Illinois General Assembly - Bill Status for SB2427
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 Bill Status of SB2427  99th General Assembly

Short Description:  PROP TX-ERRONEOUS HOMESTEAD

Senate Sponsors
Sen. Emil Jones, III, Michael E. Hastings and Napoleon Harris, III

House Sponsors
(Rep. Al Riley and Robert Rita)

Last Action
DateChamber Action
  8/19/2016SenatePublic Act . . . . . . . . . 99-0851

Statutes Amended In Order of Appearance
35 ILCS 200/9-275
35 ILCS 200/15-175


Synopsis As Introduced
Amends the Property Tax Code. In a Section concerning the general homestead exemption, provides that, in counties with 3,000,000 or more inhabitants, if a property is not occupied by its owner as a principal residence as of January 1 of the current tax year, then the property owner shall notify the chief county assessment officer by April 1 of the current tax year that the property was not occupied by the owner as a principal residence as of January 1 of the current tax year. Provides that, if such a notification is made and a general homestead exemption is granted for the property, that homestead exemption shall not be considered an erroneous homestead exemption. Effective immediately.

House Floor Amendment No. 2
Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. In provisions requiring the property owner to notify the chief county assessment officer if the property is not occupied by the property owner as a principal residence as of January 1, provides that the notice must be provided by March 1 of the next year (in the engrossed bill, April 1 of that year). Provides that, if the exemption is not removed upon timely receipt of the notice by the chief assessment officer, then the exemption is considered an erroneous homestead exemption granted as a result of a clerical error or omission on the part of the chief county assessment officer, and the property owner is not liable for the payment of interest and penalties (in the engrossed bill, the exemption is not considered an erroneous homestead exemption). Provides that the notice of discovery must contain language informing the taxpayer that, if the taxpayer provided timely notice to the chief county assessment officer, then the chief county assessment officer will withdraw the notice of discovery and reissue a notice of discovery in which the taxpayer is not liable for interest and penalties for the current tax year in which the notice was received. Effective immediately.

Actions 
DateChamber Action
  2/9/2016SenateFiled with Secretary by Sen. Emil Jones, III
  2/9/2016SenateFirst Reading
  2/9/2016SenateReferred to Assignments
  3/30/2016SenateAssigned to Revenue
  4/6/2016SenateDo Pass Revenue; 011-000-000
  4/6/2016SenatePlaced on Calendar Order of 2nd Reading April 7, 2016
  4/12/2016SenateSecond Reading
  4/12/2016SenatePlaced on Calendar Order of 3rd Reading April 13, 2016
  4/19/2016SenateThird Reading - Passed; 057-000-000
  4/20/2016HouseArrived in House
  4/20/2016HouseChief House Sponsor Rep. Al Riley
  4/20/2016HouseFirst Reading
  4/20/2016HouseReferred to Rules Committee
  4/26/2016HouseAssigned to Revenue & Finance Committee
  4/27/2016HouseTo Property Tax Subcommittee
  5/13/2016HouseRule 19(a) / Re-referred to Rules Committee
  5/18/2016HouseAssigned to Revenue & Finance Committee
  5/18/2016HouseFinal Action Deadline Extended-9(b) May 27, 2016
  5/18/2016HouseTo Property Tax Subcommittee
  5/24/2016HouseAdded Alternate Co-Sponsor Rep. Robert Rita
  5/25/2016HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Al Riley
  5/25/2016HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  5/26/2016HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 004-000-000
  5/26/2016HouseRemains in Revenue & Finance Committee
  5/26/2016HouseDo Pass / Short Debate Revenue & Finance Committee; 011-000-000
  5/26/2016HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  5/26/2016HousePlaced on Calendar 2nd Reading - Short Debate
  5/26/2016HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Al Riley
  5/26/2016HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  5/26/2016HouseSecond Reading - Short Debate
  5/26/2016HouseHeld on Calendar Order of Second Reading - Short Debate
  5/27/2016HouseFinal Action Deadline Extended-9(b) May 31, 2016
  5/29/2016HouseHouse Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 003-001-000
  5/29/2016HouseHouse Floor Amendment No. 2 Adopted
  5/29/2016HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/30/2016HouseThird Reading - Short Debate - Passed 116-000-000
  5/30/2016SenateSecretary's Desk - Concurrence House Amendment(s) 2
  5/30/2016SenatePlaced on Calendar Order of Concurrence House Amendment(s) 2 - May 31, 2016
  5/30/2016SenateHouse Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Emil Jones, III
  5/30/2016SenateHouse Floor Amendment No. 2 Motion to Concur Referred to Assignments
  5/31/2016SenateAdded as Co-Sponsor Sen. Michael E. Hastings
  5/31/2016SenateHouse Floor Amendment No. 2 Motion to Concur Assignments Referred to State Government and Veterans Affairs
  5/31/2016SenateHouse Floor Amendment No. 2 Motion To Concur Recommended Do Adopt State Government and Veterans Affairs; 006-000-000
  5/31/2016SenateHouse Floor Amendment No. 2 Senate Concurs 058-000-000
  5/31/2016SenateAdded as Co-Sponsor Sen. Napoleon Harris, III
  5/31/2016SenateSenate Concurs
  5/31/2016SenatePassed Both Houses
  6/29/2016SenateSent to the Governor
  8/19/2016SenateGovernor Approved
  8/19/2016SenateEffective Date August 19, 2016
  8/19/2016SenatePublic Act . . . . . . . . . 99-0851

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