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HB 2520

Children; Children and Juvenile Code Reform Act of 2025; effective date.

2025 Regular Session Introduced by Brian Hill

Narrow the household definition for the Low‑Income Senior Citizens Assessment Freeze to include only the applicant and spouse, excluding other adults in the home for 2026 onward.

Second Reading referred to Rules
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Bill Summary · HB 2520

HB 2520 — Summary (Property Tax: Low‑Income Senior Citizens Assessment Freeze)

Status (latest): Vetoed by the Governor (6/22/2025).
Introduced: Feb 4–6, 2025. Primary sponsor: Rep. Maura Hirschauer (IL). (Note: the file also includes an unrelated Arizona draft on the duress defense; the summary below focuses on the Illinois property‑tax measure titled “PROP TX‑SENIOR FREEZE”.)

Purpose

To narrow the definition of “household” for purposes of the Low‑Income Senior Citizens Assessment Freeze Homestead Exemption (35 ILCS 200/15‑172), so that only the applicant and the applicant’s spouse are counted when determining household income and eligibility.

Key provisions

  • Amends Section 15‑172 of the Illinois Property Tax Code (Low‑Income Senior Citizens Assessment Freeze Homestead Exemption).
  • Changes the statutory definition of “household”:
    • Current law (through taxable year 2025): “household” = applicant, applicant’s spouse, and all persons using the residence as their principal place of residence.
    • As amended (taxable year 2026 and thereafter): “household” = applicant and applicant’s spouse only.
  • Other eligibility criteria and the program’s income thresholds (including the $65,000 maximum in effect for 2018 and thereafter) are left intact in the text provided.
  • The synopsis indicates the change is effective immediately; the statutory language frames the change to take effect beginning taxable year 2026.

Who is affected

  • Primary beneficiaries: senior residents (age 65+) who apply for the low‑income assessment freeze and who live with other adults (other than a spouse), e.g., adult children, roommates, caretakers. Under the change, the incomes of those non‑spouse household members would no longer be counted toward the senior applicant’s “household income” for eligibility.
  • County assessors and tax officials: must apply the revised household definition when processing applications and determining eligibility.
  • Local taxing districts: may see changes in the number of eligible exemptions (with potential local revenue effects).

Likely impact

  • Practical effect: narrows the income base used for eligibility, which is likely to increase the number of seniors who qualify for the assessment freeze (because fewer household incomes are counted).
  • Fiscal impact: could increase the number of exemptions granted and thus reduce property tax revenues to taxing bodies; the bill text does not include fiscal estimates.
  • Administrative: requires assessors to implement the new definition and apply it for the specified taxable year.

Legislative timeline (selected)

  • Introduced and referred to Rules Committee (Feb 2025); committee hearings and floor actions followed in spring 2025.
  • Passed both chambers (May 2025) and sent to the Governor (5/31/2025).
  • Vetoed by the Governor on 6/22/2025.

If you want, I can prepare a short briefing on estimated fiscal effects or model scenarios showing how many additional seniors might qualify under the narrower household definition.

Compiled from official sources — confirm details with the bill’s official record.

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