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SB 1449

FOREST PRESERVE-REVENUE

104th Regular Session Introduced by Linda Holmes

A Kendall County forest preserve district may seek voter approval for a local retailers’ and service occupation tax, up to 1%, to fund district operations and projects.

Senate Committee Amendment No. 2 Rule 3-9(a) / Re-referred to Assignments
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Bill Summary · SB 1449

Summary — SB 1449 (Forest preserve — retailers’ & service occupation tax)

Note: the file supplied contains text from multiple, different-state measures (Arizona and Hawaii) mixed with versions of an Illinois bill. This summary focuses on the forest‑preserve / revenue provisions that appear in the Illinois-style text and in the Senate Committee Amendments (which specifically reference Kendall County).

Purpose

Authorize a downstate forest preserve district (as amended, specifically the Kendall County Forest Preserve District) to raise local revenue through a voter‑approved retailers’ occupation tax and a matching service occupation tax. The revenue is dedicated to forest preserve district purposes (operations, capital projects, trails, land acquisition/restoration, education, public safety, etc.).

Key provisions

  • Local option tax by referendum:

    • The forest preserve district board may submit a proposition to district voters to impose a retailers’ occupation tax and (if adopted) a service occupation tax at the same rate.
    • If imposed the tax must be in 0.25% increments.
    • Senate Committee Amendment No. 2 limits the maximum tax to 1.00% (as amended for Kendall County).
    • The board may include a sunset period (fixed number of years) on the ballot proposition.

  • Uses of revenue:

    • General forest preserve district purposes, including education, outdoor recreation, maintenance, operations, public safety at preserves, trail construction/maintenance, acquiring and restoring land, and other lawful district programs.
    • If the tax funds specific projects, the district must publish and make publicly available an operational/capital/master plan before adopting the ordinance/resolution imposing the tax; project names may be included on the ballot.

  • Exemptions and limitations:

    • Does not apply to tangible personal property that is titled or registered with a state agency.
    • Not applied to items already taxed at a 1% rate under the Retailers’ or Service Occupation Tax Acts.
    • Food for human consumption intended to be consumed off the premises is exempt.
    • Sales of aviation fuel are exempt while federal grant revenue‑use restrictions (49 U.S.C. 47107(b), 47133) are binding on the board.

  • Administration and enforcement:

    • The Department of Revenue (IDOR) will collect and enforce the tax, apply the same procedures, penalties, credits, registration/refund mechanics, and administrative tools as used for the State’s Retailers’ and Service Occupation Tax Acts.
    • Retailers need not separately register with IDOR under a district ordinance if already registered under state tax law; sellers may separately state the tax to customers.
    • Creates (per Senate Amendment No. 2) a Special Forest Preserve District Retailers’ and Service Occupation Tax Fund in the State Finance Act for deposited receipts and refunds.

  • Ballot language and election mechanics:

    • District clerk/county clerk certificates and proposition language are specified; ballot must display illustrative consumer cost (e.g., additional cents per $100 of purchases).
    • A district may not submit more than one such proposition at a single election.

Who is affected

  • Residents and consumers in the district (e.g., Kendall County if Amendment No. 2 is adopted): potential increase in local sales tax up to the adopted rate (0.25% increments, up to 1.00% under the latest amendment).
  • Businesses selling taxable tangible personal property or taxable services in the district: required to collect and remit the additional tax to the Department of Revenue.
  • The specified forest preserve district: gain a new, locally controlled revenue source for operations and projects.

Fiscal and administrative impact

  • Local revenue increase for district programs and capital projects if voters approve the tax.
  • Administrative and compliance duties fall to the Department of Revenue and local sellers; IDOR will use existing collection/enforcement systems.
  • Some consumer categories (food for off‑premises consumption, certain aviation fuel, items already taxed at 1%) are exempt, reducing impact on those purchases.

Process, timeline & current status (from provided file)

  • The bill and subsequent Senate Committee Amendments (No. 1 and No. 2) were filed by Sen. Linda Holmes (Illinois). Senate Committee Amendment No. 2 narrows/targets the tax to Kendall County and adds a 1% cap; that amendment was filed 5/26/2025 and re‑referred to Assignments (Rule 3‑9(a)) on 6/02/2025.
  • The legislative file shows prior committee activity (hearings, amendments, referrals) and indicates companion House measures exist (HB 30, HB 763, HB 1130, HB 1131 in the supplied record). Final enactment language and effective date depend on further legislative action and any governor action.

Notes / caveats

  • The supplied document contains other unrelated measures (Arizona statute changes on lifetime injunctions and Hawaii prior authorization reporting) intermingled with the forest preserve text. This summary isolates the forest preserve / tax provisions and the text of Senate Amendments that focus on a Kendall County special tax.
  • Exact implementation details (effective date, final fund name, administrative directives) will follow final enrolled/chaptered language if the bill becomes law.

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

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