90th General Assembly
Status of SB0937
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PETERSON.

(MOORE,ANDREA-FANTIN)

   35 ILCS 200/15-175                                                          

        Amends  the  Property  Tax  Code.   Provides  that  a   homestead      
   exemption  shall  be  granted  that  is  limited to a reduction in the      
   equalized assessed value of homestead  property  equal  to  $4,500  in      
   counties  with  3,000,000  or more inhabitants and $3,500 in all other      
   counties.  Provides that this exemption shall not reduce the value  of      
   homestead  property to less than 50% of its current equalized assessed      
   value.  Deletes language basing  the  exemption  on  the  increase  in      
   assessed value for the current year above the equalized assessed value      
   of  the  property for 1977 up to the maximum reduction.  Provides that      
   the  reduction  (now  maximum  reduction)  for   land   with   certain      
   improvements  is limited to the reduction for property without certain      
   improvements multiplied by certain factors.  Provides that in no  case      
   may  the  value  of  an  apartment  building  owned  and operated as a      
   cooperative or a building that is a life care facility be  reduced  to      
   less  than  50%  of  its  current  equalized  assessed  value  by this      
   exemption.                                                                  
        HOUSE AMENDMENT NO. 1.                                                 
          Deletes reference to:                                                
          35 ILCS 200/15-175                                                   
          Adds reference to:                                                   
          New Act                                                              
          30 ILCS 115/1                   from Ch. 85, par. 611                
          35 ILCS 105/3-5                 from Ch. 120, par. 439.3-5           
          35 ILCS 105/9                   from Ch. 120, par. 439.9             
          35 ILCS 105/9.5 new                                                  
          35 ILCS 110/3-5                 from Ch. 120, par. 439.33-5          
          35 ILCS 115/3-5                 from Ch. 120, par. 439.103-5         
          35 ILCS 120/1c-5 new                                                 
          35 ILCS 120/2-5                 from Ch. 120, par. 441-5             
          35 ILCS 120/3                   from Ch. 120, par. 442               
          35 ILCS 120/3.5 new                                                  
        Deletes  everything.    Creates   the   Qualified   Technological      
   Equipment  Leasing  Occupation  and  Use  Tax  Act.   Imposes a tax on      
   persons engaged in the State in  the  business  of  leasing  qualified      
   technological  equipment in Illinois at the rate of 8.25% of the gross      
   receipts received from the business.  Imposes a tax upon the privilege      
   of using in this  State  qualified  technological  equipment  that  is      
   leased  from a lessor at the rate of 8.25% of the leasing price of the      
   equipment paid to the lessor under a lease agreement.   Provides  that      
   each  month  the  Department  shall  pay  into  the  Local  Government      
   Distributive  Fund  20%  of the net revenue realized for the preceding      
   month under this Act.   Provides  that  the  remaining  80%  shall  be      
   distributed  under  the  Use Tax Act and the Retailers' Occupation Tax      
   Act.  Amends the Use Tax Act, the Service Use  Tax  Act,  the  Service      
   Occupation  Tax  Act,  and the Retailers' Occupation Tax Act to exempt      
   from  the  taxes  imposed  under  those  Act  qualified  technological      
   equipment sold to lessors  for  lease  under  leases  subject  to  the      
   Qualified  Technological Equipment Leasing Occupation and Use Tax Act.      
   Provides that the exemption is available for so long as the  equipment      
   is leased.  Provides that the exemptions are not subject to the sunset      
   provisions.   Provides that the exemptions for computer equipment used      
   in hospitals and certain property leased to a  governmental  body  are      
   exempt  from  the  sunset  provisions.   In  the  Use  Tax Act and the      
   Retailers' Occupation Tax Act, provides that a purchaser of  qualified      
   technological  equipment  may  obtain  a  refund of use and occupation      
   taxes paid administered by the Department of Revenue if the  purchaser      
   sells  the  property  to a rentor under a bona fide sale and leaseback      
   transaction to such purchaser within 90 days of the  first  functional      
   use of the property.  Makes other changes. Effective July 1, 1999.          
   97-02-07  S  FIRST READING                                                  
   97-02-07  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   97-02-19  S       ASSIGNED TO COMMITTEE               REVENUE               
   97-02-28  S                                 POSTPONED                       
   97-03-06  S                                 POSTPONED                       
   97-03-13  S       DO PASS                             009-000-000   SREV    
   97-03-13  S  PLACED ON CALENDAR ORDER OF 2ND READING  97-03-14              
   97-03-14  S  SECOND READING                                                 
   97-03-14  S  PLACED ON CALENDAR ORDER OF 3RD READING  97-03-17              
   97-03-17  S  THIRD READING - PASSED                   057-000-000           
   97-03-18  H  ARRIVE IN HOUSE                                                
   97-03-18  H  PLACED CALENDAR ORDER OF FIRST READING                         
   97-03-20  H  HOUSE SPONSOR                            KUBIK                 
   97-03-20  H  FIRST READING                                                  
   97-03-20  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   97-03-20  H  ADDED AS A JOINT SPONSOR                 FANTIN                
   97-03-21  H       ASSIGNED TO COMMITTEE               REVENUE               
   97-05-08  H  RE-REFERRED TO RULES COMM/RULE 19(A)     RULES         HRUL    
   98-12-03  H  ALTERNATE PRIMARY SPONSOR CHANGED TO     MOORE,ANDREA          
   98-12-03  H  APPROVED FOR CONSIDERATION                             HRUL    
   98-12-03  H  PLACED CAL 2ND READING-STANDARD DEBATE                         
   98-12-03  H                             AMENDMENT NO. 01-CURRIE             
   98-12-03  H                     AMENDMENT REFERRED TO HRUL                  
   98-12-03  H                           RULES REFERS TO HREV                  
   98-12-03  H  SECOND READING-STANDARD DEBATE                                 
   98-12-03  H  HELD CAL ORDER 2ND READING-STANDARD DBT                        
   99-01-11  H                             AMENDMENT NO. 01-CURRIE             
   99-01-11  H                     AMENDMENT REFERRED TO HRUL                  
   99-01-11  H             BE APPROVED FOR CONSIDERATION HRUL                  
   99-01-11  H                             AMENDMENT NO. 01-CURRIE             
   99-01-11  H                                   ADOPTED                       
   99-01-11  H  PLCD CAL ORDER 3RD READING-STNDRD DEBATE                       
   99-01-11  H  THIRD READING/STANDARD DEBATE/PASS       077-037-000           
   99-01-12  S  SECRETARYS DESK - CONCURRENCE            01                    
   99-01-12  S  FILED WITH SECRETARY                                           
   99-01-12  S     MOTION TO CONCUR - HOUSE AMENDMENT NO 01/PETERSON           
   99-01-12  S                        MOTION REFERRED TO SRUL                  
   99-01-12  S     MOTION TO CONCUR - HOUSE AMENDMENT NO 01/PETERSON           
   99-01-12  S             BE APPROVED FOR CONSIDERATION SRUL                  
   99-01-12  S     MOTION TO CONCUR - HOUSE AMENDMENT NO 01/PETERSON           
   99-01-12  S  SEN CONCURS IN HSE AMENDMENTS (NO.)      01/044-006-005        
   99-01-12  S  PASSED BOTH HOUSES                                             
   99-01-28  S  SENT TO THE GOVERNOR                                           
   99-03-23  S  GOVERNOR VETOED                                                
   99-03-23  S  TOTAL VETO STANDS                                              

   END OF INQUIRY 



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