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Bill

HB 3836

Relating to firearm transfers; prescribing an effective date.

2025 Regular Session Introduced by Court Boice and 2 co-sponsors

Expands eligibility for the Senior Citizens Homestead Exemption, allowing 64-year-olds who will turn 65 in the assessment year to apply in that year.

In committee upon adjournment.
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Bill Summary · HB 3836

HB 3836 — Senior Citizens Homestead Exemption (summary)

Note on title discrepancy
- The bill header provided to the clerk lists the title as “Relating to firearm transfers,” but the bill text and amending language clearly address the Property Tax Code (35 ILCS 200/15‑170) and the senior citizens homestead exemption. This summary reflects the bill text (property tax / senior exemption).

Purpose and intent

HB 3836 amends the Senior Citizens Homestead Exemption in the Illinois Property Tax Code to clarify and slightly expand eligibility timing: a person who is age 64 at the time of application may apply for the exemption during an assessment year if that person will turn 65 during that assessment year. The change is intended to make eligibility timing more flexible and allow people who will reach 65 during the assessment year to obtain the exemption without waiting until they are 65 at the time of application.

Key provisions

  • Amends 35 ILCS 200/15‑170 (Senior citizens homestead exemption).
  • Adds / clarifies language in subsection (d): a person may apply for the exemption if the person is 64 years of age or older, provided the person will be 65 during the assessment year for which the exemption is sought.
  • Retains the rest of the section’s structure, including:
    • The varying maximum reduction amounts by county and taxable year (historical schedule is preserved in the text).
    • Special rules for cooperatives and life‑care facilities (multiplying the maximum reduction by number of qualifying units and crediting tax savings only to qualifying owners/residents).
    • Rules on continuation of exemptions when a qualifying resident enters a licensed care facility, prorated exemptions for new occupants after January 1, procedures for county officers, and duplicate delinquency notice designations.
  • Effective date: "Effective immediately."

Who is affected

  • Primary beneficiaries: homeowners (and qualifying cooperative or life‑care residents) who will turn 65 during the assessment year but are 64 at time of applying — they can apply during that assessment year rather than waiting.
  • County chief assessment officers and assessors: need to accept and process applications under the clarified timing and ensure existing procedures apply.
  • Cooperative associations, management firms, and life‑care facilities: continue to be responsible for crediting tax savings to qualifying residents; enforcement and proof procedures unchanged.
  • Local taxing bodies and school districts: could experience a modest increase in the number of homestead exemptions, which may slightly reduce tax base and shift tax burdens among remaining taxpayers.

Procedural / timeline status

  • Introduced by Rep. Camille Y. Lilly (with Rep. Travis Weaver as co‑sponsor).
  • First reading/introduced Feb–Mar 2025 (official filing dates show Feb 18 and Mar 5, 2025).
  • Passed through Revenue & Finance Committee with “Do Pass / Short Debate” recommendation.
  • Read on House calendar; as of 2025‑06‑28 the bill is “in committee upon adjournment.”
  • Related / companion bill: HB 587.

Potential impact

  • Substantively the change is narrow and administrative: it clarifies eligibility timing rather than altering exemption amounts or expanding who ultimately qualifies by age.
  • Short‑term fiscal effect: likely a small increase in exemption claims (people who turn 65 later in the assessment year), producing modest reductions in assessed value for affected parcels and correspondingly small reductions in local property tax receipts. The scale depends on enrollment practices and how many 64‑year‑olds would otherwise delay applying.

If enacted immediately, the change would apply as soon as state law takes effect; exact applicability to a particular assessment/taxable year depends on the date of enactment relative to the county application period and the assessment year calendar.

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

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