Bill
HB 2571
Illinois: Limits increases in total property tax liability for disabled homestead-exemption properties in future years, effectively capping taxes to the base year liability unless
Note: the material provided appears to contain two different bills both labeled “HB 2571” from different jurisdictions and on different topics. One is an Illinois amendment to the Property Tax Code (title: “PROP TX‑DISABLED HOMESTEAD”). The other is an Arizona bill concerning stormwater infrastructure and groundwater recharge. Below are clear, separate summaries of each text and a brief note on actions/sponsors where available.
Status & timing (from text)
- Introduced: February 4–7, 2025 (text lists Rep. Jed Davis as sponsor).
- Bill text indicates “Effective immediately.”
Purpose
- To limit increases in total property tax liability for properties receiving the homestead exemption for persons with disabilities by capping tax liability for subsequent eligible years to the liability in the base year (taxable year 2025 or the first year the exemption was received, whichever is later), unless substantial improvements are made.
Key provisions
- Existing homestead exemption: persons with disabilities receive an annual $2,000 deduction from property value (as equalized or assessed); eligibility requirements (primary residence, liable for taxes, owner/record interest or qualifying leasehold/equitable interest) remain in place.
- New tax-liability cap (subsection a-5): If property was granted the disabled homestead exemption for any taxable year beginning on/after Jan 1, 2025, and continues to be eligible in later consecutive years, total property tax liability for an applicable year may not exceed the liability for either (i) taxable year 2025 or (ii) the first year the property became eligible — whichever is later.
- Exception: cap does not apply if the chief county assessment officer determines substantial improvements were made to the property in prior year(s).
- The cap applies continuously while the property remains eligible for the exemption.
- Other existing program elements retained: definitions of “person with a disability,” documentation standards (including Social Security disability or Illinois disability ID), cooperative and life‑care facility rules, annual verification mailing by chief county assessment officer, and penalties for willful refusal to apply credit (Class B misdemeanor for certain actors).
Who is affected
- Primary effect on homeowners (or qualifying cooperative unit residents) who qualify for the persons-with-disabilities homestead exemption.
- Potential revenue impact for counties and local taxing districts (reduced tax growth on eligible properties).
- County chief assessment officers and local officials who will administer the cap, make substantial-improvement determinations, and continue verification procedures.
Potential impacts
- Tax-stability benefit to eligible disabled homeowners: limits year-over-year increases in total property tax liability.
- Potential reduction in property tax revenue growth for local taxing bodies for properties covered by the cap.
- Administrative workload for county assessors to evaluate improvement exceptions and maintain verification.
Status & timing (from text)
- Text shows Arizona House bill language; requires Director to adopt rules on or before January 1, 2026.
Purpose
- To create a mechanism (physical availability credits) to recognize and incentivize infrastructure projects that increase natural, incidental, or artificial groundwater recharge in Active Management Areas, and to allow those credits to be used to satisfy physical-availability requirements for an assured water supply.
Key provisions
- Entities that develop infrastructure causing increased recharge may earn and hold physical availability credits up to the volume of increased or projected increased recharge over a 100‑year period.
- Credits may be used to meet physical availability requirements under assured water supply rules (A.R.S. § 45‑576).
- Director must adopt implementing rules by Jan 1, 2026, including: application timeline, certification procedures, eligibility criteria, and formulas for quantifying recharge and credits over the infrastructure’s useful life.
- Examples of eligible infrastructure to be promoted in rulemaking: stormwater detention basins, roadways and sidewalks that facilitate recharge, and other public infrastructure facilitating rainwater/stormwater recharge.
- Applicants for credits are exempt from certain permitting requirements in chapter 3.1, article 2 of Title 45 (per text).
- “Person” is broadly defined to include individuals, corporations, cities/towns, natural resources districts, domestic water/wastewater improvement districts, and county flood control districts.
Who is affected
- Municipalities, developers, water and flood control districts, and other public or private entities that construct stormwater or recharge-enhancing infrastructure.
- Arizona Department of Water Resources (or Director) responsible for rulemaking and certification.
- Water users relying on assured water supply demonstrations.
Potential impacts
- Creates an incentive structure encouraging construction of stormwater and related infrastructure that increases groundwater recharge.
- May facilitate more projects that help long‑term groundwater sustainability and assist developers/municipalities in meeting assured-supply requirements.
- Requires implementation rules—practical effects depend heavily on the rule details (quantification methods, certification procedures, and the scope of permitting exemptions).
- Possible coordination or conflict with existing permitting and water rights frameworks depending on rule design.
Compiled from official sources — confirm details with the bill’s official record.
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