WeVote
Log In

Bill

Bill

SB 1977

PROP TX-HOMESTEAD

104th Regular Session Introduced by Sara Feigenholtz and 2 co-sponsors

Expands eligibility for Low-Income Senior Citizens Assessment Freeze Homestead Exemption by raising income limits and allowing program enrollment as proof, with privacy protections

Senate Committee Amendment No. 1 Rule 3-9(a) / Re-referred to Assignments
0
WeVote Research Nonpartisan
Bill Summary · SB 1977

Summary — SB 1977 (PROP TX‑HOMESTEAD)

Status
- Bill introduced: Feb 6, 2025 (Sen. Robert Peters).
- Passed the Senate: Apr 16, 2025.
- Senate Committee Amendment No. 1 filed: May 29, 2025 (Sen. Celina Villanueva); amendment re‑referred to Assignments (Rule 3‑9(a)).
- Companion: HB 4427. Co‑sponsors: Sen. Sara Feigenholtz, Sen. Graciela Guzmán.

Purpose
- SB 1977 makes targeted changes to Illinois property tax law affecting homestead exemptions—primarily the Low‑Income Senior Citizens Assessment Freeze Homestead Exemption—and would add or clarify statutory definitions and administrative rules governing eligibility and verification.

Key provisions (two versions to note)
1. Introduced version (as introduced Feb 6, 2025)
- Homestead exemption impact statement: Beginning July 1, 2026, any bill that creates or amends a homestead exemption must be accompanied by an impact statement prepared by the bill sponsor. The statement must identify the policy purpose and demographics affected, effects on taxing districts (including geographic variation), and optional funding sources taxing districts could use to offset added burdens.
- Low‑Income Senior Citizens Assessment Freeze: Proposed to set the maximum household income limitation at $85,000 for taxable year 2025, with subsequent years adjusted by a cost‑of‑living adjustment (COLA).
- County payment plans: For tax certificates held by a county, county clerks would be authorized to create and administer payment plans during the redemption period.
- Amends the Senior Citizens Real Estate Tax Deferral Act regarding maximum household income (details in bill text).

  1. Senate Committee Amendment No. 1 (filed May 29, 2025)
    • Replaces much of the original text. The amendment:
      • Adds statutory definitions for “homestead” and “homestead exemption.”
      • Revises the Low‑Income Senior Citizens Assessment Freeze Homestead Exemption’s maximum household income schedule:
      • Taxable year 2025: $75,000
      • Taxable year 2026: $77,000
      • Taxable years 2027 and thereafter: $79,000
      • Allows certain public‑assistance program enrollment (e.g., AABD, SNAP, LIHEAP, Benefit Access, Senior Citizens Real Estate Tax Deferral) to serve as an alternative presumption that a homeowner’s household income does not exceed the maximum, simplifying eligibility proof.
      • Permits chief county assessment officers to indicate they have verified an applicant’s income eligibility without disclosing which program(s) the applicant participates in; disclosure of such program enrollment is protected and not to be released under FOIA as an unwarranted invasion of personal privacy.
    • Based on the amendment excerpt provided, the earlier impact‑statement requirement is not present in the replacement text (i.e., the amendment narrows focus to definitions and eligibility/administration of the low‑income senior exemption).

Who is affected
- Low‑income senior homeowners: changes to maximum household income thresholds will change who qualifies for the assessment freeze exemption.
- County assessment officers and clerks: new verification/authorization procedures and possible payment plan administration (in introduced version).
- Taxing districts and local governments: changes to exemption eligibility may affect local tax bases and revenues.
- State agencies administering means‑tested programs (indirectly) and applicants who participate in those programs.

Policy and fiscal implications
- Raising the maximum income thresholds expands eligibility for the assessment freeze, likely increasing the number of qualified senior households and reducing taxable assessed value for those properties—this could reduce property tax revenue for local taxing bodies absent offsetting measures.
- The introduced bill’s impact‑statement requirement (if retained in final law) would increase legislative transparency about taxing‑district fiscal impacts prior to votes on homestead exemptions.
- The amendment’s alternative‑verification pathway (using program enrollment) may streamline administration and reduce applicant paperwork, while the FOIA privacy protection reduces risk of disclosure of sensitive program participation.

Procedural/timeline notes
- The bill passed the Senate and is pending in the House following the filing of Senate Committee Amendment No. 1 (re‑referred to Assignments). Rule deadlines were set in May/June 2025. The filing of the committee amendment substantially changed the bill’s text, so final substance depends on whether that amendment is adopted and what further amendments occur. The introduced summary stated “effective immediately”; final effective date would depend on the enacted language.

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

Sign in to ask a question.