100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
HC0045
 
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.
  


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HC0045LRB100 21506 RJF 38318 e


  
1
HOUSE JOINT RESOLUTION

  
2
CONSTITUTIONAL AMENDMENT

  
 
  
3    RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE 
4HUNDREDTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE SENATE 
5CONCURRING 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 
 
 
HC0045- 2 -LRB100 21506 RJF 38318 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.