Bill
HB 2452
Illinois HB 2452 expands senior property tax relief by raising the exemption to $8,000 statewide and increasing the assessment-freeze income limit to $75,000.
Note: The materials provided appear to include two distinct bills labeled HB 2452 from different states. Below are concise, separate summaries of each bill and their key effects.
Status highlights
- Introduced: 02/04/2025 by Rep. Amy Elik
- Readings/committee referrals: multiple readings and referrals shown (Rules, Revenue & Finance / Tax Policy subcommittee)
- Added co-sponsors: Rep. Norine K. Hammond, Rep. Tony M. McCombie, Rep. Travis Weaver, Rep. Christopher "C.D." Davidsmeyer (dates shown)
- Companion: SB 1714
Purpose / intent
- To expand and standardize benefits for senior homeowners by increasing the senior homestead exemption amount statewide and raising the income limit for the senior assessment freeze program.
Key provisions
- Amends the Illinois Property Tax Code (35 ILCS 200/15-170 and 15-172).
- Senior Citizens Homestead Exemption: For taxable years 2026 and thereafter, sets the maximum reduction at $8,000 in all counties. (Current law: $8,000 only in counties with ≥3,000,000 inhabitants and contiguous counties; $5,000 in other counties.)
- Senior Citizens Assessment Freeze Homestead Exemption: Raises the maximum income eligibility for the assessment freeze to $75,000 (from $65,000).
- Effective immediately (text states “Effective immediately,” though the $8,000 amount applies to taxable years 2026 and after).
Who is affected
- Senior homeowners (age 65+) across Illinois — particularly seniors in smaller counties who previously had a lower exemption cap.
- Homeowners near or under the previous $65,000 income cap who would now qualify for the assessment freeze up to $75,000.
- County assessors and tax officials (administration of exemptions) and taxing districts (possible revenue impacts).
Potential impact
- Lowers taxable assessed value for qualifying senior homeowners, reducing property tax bills for eligible seniors statewide.
- Expands eligibility for the assessment freeze, increasing the number of seniors whose assessed value is frozen.
- Local property tax revenue impact depends on uptake and local levy structures; fiscal effects not specified in the bill text.
Status highlights
- Introduced: 02/05/2025 by Rep. Julie Willoughby (Arizona)
- Appropriation language included in the provided materials.
Purpose / intent
- To appropriate state general fund monies to the Arizona Health Care Cost Containment System (AHCCCS) for rate increases to home- and community‑based services (HCBS) providers who serve elderly persons and persons with physical disabilities.
Key provisions / amounts
- Appropriates to AHCCCS (from state general fund):
- $15,000,000 for FY 2025–2026
- $7,500,000 for FY 2026–2027
- $7,500,000 for FY 2027–2028
- Designated use: provider increases for HCBS providers serving elderly and people with physical disabilities.
Who is affected
- AHCCCS (state Medicaid agency) — funding recipient/administrator.
- Home- and community-based service providers for elderly and persons with physical disabilities — intended beneficiaries via provider rate increases.
- Recipients of HCBS services — potential indirect benefit through improved provider capacity/compensation.
Potential impact and notes
- Provides one-time and multi-year funding for HCBS provider rate increases; the bill does not specify distribution methodology, rate-setting details, or expected provider payment rates.
- Fiscal impact is the appropriated amounts; further agency rulemaking or budget implementation details would determine timing and precise provider effects.
If you want, I can:
- Produce a side‑by‑side comparison of the Illinois and Arizona texts,
- Draft likely fiscal-note questions for either bill for legislative staff,
- Summarize committee actions and next procedural steps for the Illinois version.
Compiled from official sources — confirm details with the bill’s official record.
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