DHS-PROP TX REBATES

104th Regular Session Introduced by Anthony DeLuca

Illinois pilots one-time property tax rebates for eligible low/moderate-income homeowners in five Cook County townships, within available funds.

Rule 19(a) / Re-referred to Rules Committee

HB 2583 — Department of Human Services; Property Tax Rebates (Summary)

Status: Introduced 02/06/2025; Passed and signed into law (filed 05/13/2025). Sponsor: Rep. Anthony DeLuca. Companion: SB 1332.

Note: The legislative document provided also contains unrelated Arizona statutory text about physical therapists; this summary addresses the Illinois provisions titled “Property tax relief pilot program” (Illinois HB2583).

Purpose / Intent

Create a short-term, targeted pilot program administered by the Illinois Department of Human Services (DHS) to provide one-time property tax rebate payments to eligible low- or moderate-income homeowners in five specified Cook County townships, using funds reallocated from Illinois Welcoming Centers (SFY2025) or funds appropriated in the SFY2026 budget.

Key provisions

Establishes a Property Tax Relief Pilot Program (new Section 10-80 in the Department of Human Services Act).

Eligibility:

Individual must be responsible for payment of property taxes for the 2023 tax year (due in 2024) on eligible homestead property located in Bloom, Calumet, Rich, Thornton, or Bremen Townships (Cook County).
Applicant must be a member of a low-income or moderate-income household, as defined by DHS rule.

Rebate mechanics:

One-time rebate per eligible parcel (no multiple rebates for the same parcel).
Applications submitted to DHS in the form/manner required by DHS rule.
DHS determines rebate amounts, but total rebates paid may not exceed the total funds reallocated/appropriated for this purpose.
DHS shall attempt to maximize the number of qualified applicants who receive rebates.

Rulemaking and administration:

DHS may adopt rules to implement and administer the program.
Emergency rulemaking authority is added to the Illinois Administrative Procedure Act (new Section 5-45.65) to enable rapid implementation; this emergency rule authority is temporary (repealed one year after the act’s effective date).

Sunset:

The pilot program section is repealed on January 1, 2027.

Effective date:

The act takes effect upon becoming law.

Who is affected

Primary beneficiaries: low- and moderate-income homeowners (responsible for 2023 property tax payments due in 2024) who live in homestead properties located in Bloom, Calumet, Rich, Thornton, or Bremen Townships in Cook County.

Administrative impact: Illinois Department of Human Services (to administer rebates and adopt rules); potential fiscal impact on appropriations if funds are reallocated.

Practical considerations / potential impacts

Scope is narrow and time-limited — program only covers specific townships and is funded only to the extent funds are reallocated or newly appropriated.

Amounts and income thresholds are unspecified in the statute and will be set by DHS rule; total relief depends on available funds.

Emergency rule provision accelerates rollout but is temporary.

The program aims to provide direct, immediate property tax relief to targeted low/moderate-income households, but overall reach and per-household benefit will depend on funding and administrative choices.