SIMPLIFIED SALES TAX-TECH House SponsorsRep. Michael J. Madigan-Robert S. Molaro-John A. Fritchey-Harry Osterman Senate Sponsors(Sen. Terry Link-Emil Jones, Jr.-Patrick Welch-Donne E. Trotter-Barack Obama, John J. Cullerton, Jacqueline Y. Collins, Mattie Hunter and Martin A. Sandoval) 1/11/2005HouseSession Sine Die 35 ILCS 171/3 Amends the Simplified Sales and Use Tax Administration Act. Makes a technical change in a Section concerning legislative findings.Senate Floor Amendment No. 1 Deletes reference to:35 ILCS 171/3Adds reference to:20 ILCS 620/6from Ch. 67 1/2, par. 100635 ILCS 200/14-1535 ILCS 200/15-1035 ILCS 200/15-17035 ILCS 200/15-17235 ILCS 200/15-17535 ILCS 200/15-176 new35 ILCS 200/18-53 new35 ILCS 200/20-17855 ILCS 85/6from Ch. 34, par. 700655 ILCS 90/45from Ch. 34, par. 804565 ILCS 5/11-74.4-8from Ch. 24, par. 11-74.4-865 ILCS 5/11-74.4-9from Ch. 24, par. 11-74.4-965 ILCS 5/11-74.6-4065 ILCS 110/45105 ILCS 5/18-8.05720 ILCS 5/17A-1from Ch. 38, par. 17A-130 ILCS 805/8.28 newDeletes everything after the enacting clause. Amends the Property Tax Code. Increases the ceiling for household income eligibility for the Senior Citizen Assessment Freeze Homestead Exemption from $40,000 for taxable years 1999 through 2003 to $45,000 for taxable years 2004 and thereafter. Sets forth the amount of the exemption based on the applicant's household income. Provides that, for taxable years 2004 and thereafter, the maximum reduction under the Senior Citizens Homestead Exemption shall be $2,500 in all counties and the maximum reduction under the general homestead exemption shall be $4,500 in all counties. Creates an alternative general homestead exemption that applies to counties that choose to adopt the provision by ordinance. Provides that the amount of the exemption is the equalized assessed value of the homestead property for the current tax year minus the adjusted homestead value. Defines "adjusted homestead value" as the lesser of (i) the property's base homestead value increased by 7% for each tax year after the base year (2002 or 2003) through and including the current tax year or (ii) the property's equalized assessed value for the current tax year minus $4,500 in Cook County and $3,500 in all other counties in tax year 2003 or $4,500 in all counties in tax year 2004 and thereafter. Provides that "base homestead value" means the equalized assessed value of the property for the base year prior to exemptions, minus $4,500 in Cook County and $3,500 in all other counties in tax year 2003 or $4,500 in all counties in tax year 2004 and thereafter. Establishes procedures for determining the base homestead value of property improved after the base year. Provides that in counties with less than 3,000,000 inhabitants, the new general homestead exemption provisions apply only for assessment years 2003, 2004, and 2005 if 2002 is the designated base year or 2004, 2005, and 2006 if 2003 is the designated base year. Provides that if a county has elected to subject itself to the alternative general homestead exemption provisions, then, for each taxable year after those provisions no longer apply, creates an additional general homestead exemption of $5,000 for owners (i) whose qualified property has an assessed valuation that has increased by more than 20% over the previous assessed valuation of the property and (ii) who have a household income of $30,000 or less. Provides that in all counties (now, in counties with more than 3,000,000 inhabitants), the assessor or chief county assessment officer may use specified methods to determine the eligibility of residential property to receive the homestead exemption and the amount of the exemption. Requires a taxpayer applying for the additional general homestead exemption to submit an application and an affidavit to the chief county assessment officer. Requires the Department of Revenue to issue guidelines establishing a method for verifying the accuracy of the affidavits. Authorizes a school district to, without referendum, adopt a levy to recapture revenue lost by a property tax refund it is required to make. Amends the State aid provisions of the School Code to provide that, if the general homestead exemption is determined under the alternative general homestead exemption provisions or if an additional general homestead exemption is allowed because the owner has a household income of less than $30,000, then the available local resources shall not be effected. Makes other changes. Amends the Economic Development Area Tax Increment Allocation Act, the County Economic Development Project Area Property Tax Allocation Act, the County Economic Development Project Area Tax Increment Allocation Act of 1991, the Economic Development Project Area Tax Increment Allocation Act of 1995, the Tax Increment Allocation Redevelopment Act and the Industrial Jobs Recovery Law in the Illinois Municipal Code, the School Code, and the Criminal Code of 1961 to include a cross reference to the alternative general homestead exemption provision in the Property Tax Code. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.Senate Floor Amendment No. 2 Deletes reference to:35 ILCS 200/18-53 newAmends the Property Tax Code. Deletes a provision that, beginning in taxable year 2004 and thereafter, gradually increases the household income requirement for applicants for the senior citizens assessment freeze exemption. Provides that an applicant for the senior citizens assessment freeze homestead exemption must have a household income of $40,000 or less in taxable years 1999 through 2002 (rather than through 2003) and a household income of $45,000 or less in taxable year 2003 and thereafter (rather than taxable year 2004 and thereafter). Makes corresponding changes. Provides that a taxpayer who has been granted a senior citizens assessment freeze homestead exemption for the taxable year is not eligible for the additional exemption for owners with a household income of $30,000 or less. Deletes a Section concerning recovery of revenue lost due to tax refunds. 1/31/2003HouseFiled with the Clerk by Rep. Michael J. Madigan 1/31/2003HouseChief Co-Sponsor Rep. Barbara Flynn Currie 1/31/2003HouseChief Co-Sponsor Rep. Robert S. Molaro 1/31/2003HouseFirst Reading 1/31/2003HouseReferred to Rules Committee 1/31/2003HouseChief Co-Sponsor Changed to Rep. Robert S. Molaro 2/4/2003HouseAssigned to Executive Committee 3/12/2003HouseDo Pass / Short Debate Executive Committee; 010-000-000 3/12/2003HousePlaced on Calendar 2nd Reading - Short Debate ** 3/31/2003HouseSecond Reading - Short Debate 3/31/2003HouseHeld on Calendar Order of Second Reading - Short Debate ** 4/2/2003HousePlaced on Calendar Order of 3rd Reading - Short Debate ** 4/3/2003HouseThird Reading - Short Debate - Passed 069-044-004 4/8/2003SenateArrive in Senate 4/8/2003SenatePlaced on Calendar Order of First Reading April 9, 2003 4/8/2003SenateChief Senate Sponsor Sen. Emil Jones, Jr. 4/8/2003SenateFirst Reading 4/8/2003SenateReferred to Rules 4/16/2003SenateAssigned to Executive 5/1/2003SenateDo Pass Executive; 007-004-000 5/1/2003SenatePlaced on Calendar Order of 2nd Reading May 6, 2003 5/6/2003SenateSecond Reading 5/6/2003SenatePlaced on Calendar Order of 3rd Reading May 7, 2003 5/16/2003SenateThird Reading Deadline Extended - Rule 2-10, to December 31, 2003. 7/1/2003SenatePursuant to Senate Rule 3-9(b) / Referred to Rules 3/31/2004SenateApproved for Consideration Rules 3/31/2004SenatePlaced on Calendar Order of 3rd Reading April 1, 2004 3/31/2004SenateAlternate Chief Sponsor Changed to Sen. Terry Link 3/31/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Emil Jones, Jr. 3/31/2004SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Terry Link 3/31/2004SenateSenate Floor Amendment No. 1 Referred to Rules 3/31/2004SenateSenate Floor Amendment No. 1 Rules Refers to Revenue 4/1/2004SenateSenate Floor Amendment No. 1 Be Approved for Consideration Revenue; 006-003-000 4/1/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Patrick Welch 4/1/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Donne E. Trotter 4/20/2004SenateSenate Floor Amendment No. 2 Filed with Secretary by Sen. Terry Link 4/20/2004SenateSenate Floor Amendment No. 2 Referred to Rules 4/20/2004SenateSenate Floor Amendment No. 2 Rules Refers to Revenue 4/20/2004SenateAdded as Alternate Chief Co-Sponsor Sen. John J. Cullerton 4/20/2004SenateAdded as Alternate Co-Sponsor Sen. Jacqueline Y. Collins 4/20/2004SenateSenate Floor Amendment No. 2 Be Approved for Consideration Revenue; 008-002-000 4/20/2004SenateAdded as Alternate Co-Sponsor Sen. Mattie Hunter 4/20/2004SenateAlternate Chief Co-Sponsor Changed to Sen. Barack Obama 4/20/2004SenateAdded as Alternate Co-Sponsor Sen. John J. Cullerton 4/20/2004SenateRecalled to Second Reading 4/20/2004SenateSenate Floor Amendment No. 1 Adopted 4/20/2004SenateSenate Floor Amendment No. 2 Adopted 4/20/2004SenatePlaced on Calendar Order of 3rd Reading 4/20/2004SenateVerified 4/20/2004SenateThird Reading - Passed; 030-025-003 4/21/2004HouseArrived in House 4/21/2004HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1,2 4/26/2004HouseAdded Chief Co-Sponsor Rep. John A. Fritchey 4/26/2004HouseAdded Chief Co-Sponsor Rep. Harry Osterman 4/28/2004SenateAdded as Alternate Co-Sponsor Sen. Martin A. Sandoval 5/19/2004HouseSponsor Removed Rep. Barbara Flynn Currie 6/1/2004HouseRule 19(a) / Re-referred to Rules Committee 1/11/2005HouseSession Sine Die