101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT
HC0030

 

Introduced , by Rep. Allen Skillicorn

 

SYNOPSIS AS INTRODUCED:
 
ILCON Art. IX, Sec. 4

    Proposes to amend the Revenue Article of the Illinois Constitution. Provides that the aggregate real property tax rate imposed on a particular property by a county or other taxing district shall not exceed one percent of the fair market value of that property, unless the voters of the taxing district approve an increase above the one percent rate by three-fifths of the registered voters in the taxing district. Makes conforming changes. Effective upon being declared adopted.


LRB101 11044 MST 56248 e

 

HC0030LRB101 11044 MST 56248 e

1
HOUSE JOINT RESOLUTION
2
CONSTITUTIONAL AMENDMENT

 
3    RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE
4HUNDRED FIRST GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE
5SENATE CONCURRING HEREIN, that there shall be submitted to the
6electors of the State for adoption or rejection at the general
7election next occurring at least 6 months after the adoption of
8this resolution a proposition to amend Article IX of the
9Illinois Constitution by changing Section 4 as follows:
 
10
ARTICLE IX
11
REVENUE

12    (ILCON Art. IX, Sec. 4)
13SECTION 4. REAL PROPERTY TAXATION
14    (a) Except as otherwise provided in this Section, taxes
15upon real property shall be levied uniformly by valuation
16ascertained as the General Assembly shall provide by law.
17    (b) Subject to the provisions of subsection (d) and such
18limitations as the General Assembly may hereafter prescribe by
19law, counties with a population of more than 200,000 may
20classify or continue to classify real property for purposes of
21taxation. Any such classification shall be reasonable and
22assessments shall be uniform within each class. The level of
23assessment or rate of tax of the highest class in a county

 

 

HC0030- 2 -LRB101 11044 MST 56248 e

1shall not exceed two and one-half times the level of assessment
2or rate of tax of the lowest class in that county. Real
3property used in farming in a county shall not be assessed at a
4higher level of assessment than single family residential real
5property in that county.
6    (c) Any depreciation in the value of real estate occasioned
7by a public easement may be deducted in assessing such
8property.
9    (d) The aggregate real property tax rate imposed on a
10particular property by a county or other taxing district shall
11not exceed one percent of the fair market value of that
12property, unless the voters of the taxing district approve an
13increase above the one percent rate by three-fifths of the
14registered voters in the taxing district.
15(Source: Illinois Constitution.)
 
16
SCHEDULE
17    This Constitutional Amendment takes effect upon being
18declared adopted in accordance with Section 7 of the Illinois
19Constitutional Amendment Act.