House Sponsors: COWLISHAW-ZICKUS-DAVIS,STEVE-MEYER-NOVAK, TENHOUSE, KRAUSE, BASSI, BOST, JOHNSON,TOM, JONES,JOHN, KLINGLER, LAWFER, MITCHELL,BILL, MITCHELL,JERRY, MYERS,RICHARD, OSMOND, POE, RIGHTER, STEPHENS, WAIT, WINKEL, WINTERS, HULTGREN, SCHMITZ, BLACK, HOLBROOK, SMITH,MICHAEL, FOWLER, O'BRIEN, FRANKS, CURRY,JULIE, FRITCHEY, LEITCH, SKINNER, BELLOCK, LYONS,EILEEN, MOFFITT, MCCARTHY, LYONS,JOSEPH, BUGIELSKI, BRADLEY, CROTTY, CAPPARELLI, REITZ, ACEVEDO, HOFFMAN, GIGLIO, SCULLY, PERSICO, BROSNAHAN, DART, TURNER,JOHN, BEAUBIEN, DURKIN, MCAULIFFE, SCHOENBERG AND MCKEON. Senate Sponsors: LAUZEN-PHILIP-SULLIVAN-SYVERSON-DEMUZIO Short description: PROP TX-VETS ORG-EAV FREEZE Synopsis of Bill as introduced: Amends the Property Tax Code. Creates a new division heading. Establishes an assessment valuation freeze for taxable year 1999 and thereafter for property of veterans organizations chartered under federal law. Provides that the chief county assessment officer must freeze the property assessment at 85% of the 1998 equalized assessed value of the property or the 1945 equalized assessed value of the property. Establishes application procedures. Preempts home rule. Amends the State Mandates Act to require implementation without reimbursement. Effective July 4, 1999. HOUSE AMENDMENT NO. 1. Deletes the home rule preemption. HOUSE AMENDMENT NO. 3. Deletes everything. Reinserts the provisions of the bill as amended. Provides that the provision is effective beginning with taxable year 2000 instead of 1999 and applies to property owned and used by a federally-chartered veterans organization and on which is located the organization's principal building. Deletes the option of freezing the equalized assessed value at the 1945 level. Provides that the application must be submitted annually before January 31 (now September 1) of the assessment year. Deletes the provision mandating the Department of Revenue to adopt rules to verify applications. HOUSE AMENDMENT NO. 4. Provides that the property assessment must be frozen at (i) 85% of the 1999 assessed value of the property for property that qualifies for the assessment freeze in taxable year 2000 or (ii) 85% of the assessed value of the property for the taxable year that the property first qualifies for the assessment freeze after taxable year 2000. SENATE AMENDMENT NO. 2. Deletes everything. Creates a new division heading. Establishes an assessment valuation freeze for taxable year 2000 and thereafter for certain property of a veterans organization chartered under federal law. Provides that the chief county assessment officer must freeze the property assessment at 85% of the 1999 assessed value or at 85% of the assessed value in the qualifying year. Establishes application procedures. Amends the State Mandates Act to require implementation without reimbursement. Effective July 4, 1999. SENATE AMENDMENT NO. 3. Provides that the improvement assessment shall be included in the total assessment freeze for the years the property qualifies for the freeze. Provides that the freeze application must be submitted on or before (i) January 31 in counties with a population of 3,000,000 or more and (ii) December 31 in all other counties. CONFERENCE COMMITTEE REPORT NO. 1. Recommends that the House concur in S-ams 2 and 3. Recommends that the bill be further amended as follows: Provides that the assessment of certain veterans organization property must be frozen at 15% (instead of 85%) of the qualifying year's assessed value. Last action on Bill: PUBLIC ACT.............................. 91-0635 Last action date: 99-08-20 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 3 SENATE - 2 END OF INQUIRY Full Text Bill Status