96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB3675


 
Introduced 2/24/2009, by Rep. Jehan A. Gordon
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 200/20-27 new










    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.
















LRB096 08422 HLH 18535 b

















FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB3675

LRB096 08422 HLH 18535 b






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    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Property Tax Code is amended  by adding 
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Section 20-27 as follows:
 
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    (35 ILCS 200/20-27  new)
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    Sec. 20-27. Property tax liability reduced in exchange for 
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volunteer services.  Beginning with tax year 2009, any county 
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may, by ordinance or resolution, establish a program to allow 
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eligible persons to volunteer to provide services to that 
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county.  For the purposes of this Section, "eligible persons" 
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are owners of properties that qualify for the general homestead 
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exemption under Section 15-175 or the alternative general 
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homestead exemption under Section 15-176.  In exchange for such 
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volunteer services, the county shall reduce the person's 
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property tax liability. Any reduction so provided shall be in 
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addition to any exemption or abatement to which the person is 
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otherwise entitled.  No taxpayer shall receive a rate of, or be 
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credited with, more than the State minimum wage per hour for 
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services provided in exchange for a reduction under this 
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Section.  For each tax year, the maximum reduction in property 
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tax liability for each eligible person is that portion of the 
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property tax bill payable to the county or $750, whichever is 
 


 






HB3675
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LRB096 08422 HLH 18535 b




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less. It shall be the responsibility of the county to maintain 
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a record for each taxpayer including, but not limited to, the 
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number of hours of service and the total amount by which the 
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property tax liability has been reduced and to provide a copy 
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of such record to the county clerk so that the actual tax bill 
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reflects the reduced rate. A copy of such record shall also be 
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provided to the taxpayer prior to the issuance of the actual 
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tax bill. Counties shall have the power to create local rules 
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and procedures for implementing this Section in any way 
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consistent with the intent of this Section.
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    In no instance shall the amount by which a person's 
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property tax liability is reduced in exchange for the provision 
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of services be considered income, wages, or employment for 
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purposes of taxation or workers' compensation. Such person 
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while providing such services shall be considered a public 
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employee, and such services shall be deemed employment for the 
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purposes of unemployment insurance. 
 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.