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| | 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB3305 Introduced 2/18/2025, by Rep. Harry Benton SYNOPSIS AS INTRODUCED:
| | 35 ILCS 200/Art. 10 Div. 22 heading new | | 35 ILCS 200/10-900 new | |
| Amends the Property Tax Code. Provides that dark stores shall be assessed as active properties. Defines "dark store". Effective immediately. |
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| | A BILL FOR |
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| | HB3305 | | LRB104 12179 HLH 22281 b |
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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, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by adding |
| 5 | | Division 22 to Article 10 as follows:
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| 6 | | (35 ILCS 200/Art. 10 Div. 22 heading new) |
| 7 | | Division 22. Dark stores
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| 8 | | (35 ILCS 200/10-900 new) |
| 9 | | Sec. 10-900. Dark stores; assessment. Notwithstanding any |
| 10 | | other provision of law, beginning in taxable year 2026, dark |
| 11 | | stores shall be assessed as active properties. As used in this |
| 12 | | Section "dark store" means a retail space that is solely used |
| 13 | | to fulfill online orders or a vacant retail space.
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| 14 | | Section 99. Effective date. This Act takes effect upon |
| 15 | | becoming law. |