98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT
HC0038

 

Introduced , by Rep. John M. Cabello

 

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

    Proposes to amend the Revenue Article of the Illinois Constitution. Provides that, beginning with the 2017 taxable year, counties may not classify real property for purposes of taxation. Effective upon being declared adopted.


LRB098 15837 HLH 50880 e

 

HC0038LRB098 15837 HLH 50880 e

1
HOUSE JOINT RESOLUTION
2
CONSTITUTIONAL AMENDMENT

 
3    RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE
4NINETY-EIGHTH 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 Section 4 of Article 9
9of the Illinois Constitution as follows:
 
10
ARTICLE IX
11
REVENUE

12    (ILCON Art. IX, Sec. 4)
13SECTION 4. REAL PROPERTY TAXATION
14    (a) Taxes Except as otherwise provided in this Section,
15taxes upon real property shall be levied uniformly by valuation
16ascertained as the General Assembly shall provide by law.
17    (b) Beginning with the 2017 taxable year, counties may not
18classify real property for purposes of taxation. Subject to
19such limitations as the General Assembly may hereafter
20prescribe by law, counties with a population of more than
21200,000 may classify or continue to classify real property for
22purposes of taxation. Any such classification shall be
23reasonable and assessments shall be uniform within each class.

 

 

HC0038- 2 -LRB098 15837 HLH 50880 e

1The level of assessment or rate of tax of the highest class in
2a county shall not exceed two and one-half times the level of
3assessment or rate of tax of the lowest class in that county.
4Real property used in farming in a county shall not be assessed
5at a higher level of assessment than single family residential
6real property in that county.
7    (c) Any depreciation in the value of real estate occasioned
8by a public easement may be deducted in assessing such
9property.
10(Source: Illinois Constitution.)
 
11
SCHEDULE
12    This Constitutional Amendment takes effect upon being
13declared adopted in accordance with Section 7 of the Illinois
14Constitutional Amendment Act.