Housing

Amends the Property Tax Code. Provides that, on and after July 1, 2026, any bill to amend an existing homestead exemption or to create a new homestead exemption shall include the submission of an impact statement prepared by the sponsor of the bill. Provides that the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be $85,000 for taxable year 2025 and shall be subject to a cost-of-living adjustment in subsequent years. Provides that, for any tax certificates held by a county, the county clerk may create and administer a payment plan during the redemption period. Amends the Senior Citizens Real Estate Tax Deferral Act. Makes changes concerning the maximum household income. Effective immediately.

Creates the Community-Based Corrections Act. Provides that the Department of Corrections shall establish a program that funds community-based nonprofit providers to serve emerging adults as an alternative to traditional incarceration. Provides that community-based providers shall offer housing, workforce training, mental health counseling, and restorative justice programming in alignment with State guidelines. Provides that the program shall be subject to judicial discretion, allowing sentencing judges to assign eligible individuals to community-based settings instead of Department of Corrections facilities. Provides that all community-based providers must have a written agreement with a restorative justice court for all emerging adults within their care to participate in the restorative justice court programs. Provides that community-based providers shall be compensated at a rate equivalent to the monthly per-inmate cost of incarceration as determined by the Department in its Fiscal Impact Statement. Community-based providers shall be paid on a monthly basis for the number of individuals within their care. Provides that the Department of Corrections shall allocate existing budget authority for contractual services to fund the program created by the Act. Provides that the Department of Human Services shall establish operational standards, including housing conditions, workforce training quality, and mental health support services, to ensure program efficacy. Provides that the Department of Human Services shall monitor and evaluate providers to maintain compliance with State and judicial requirements. Provides that community-based providers shall submit annual reports to the Department of Corrections and the Department of Human Services detailing participant outcomes, including recidivism rates, employment statistics, and community reintegration success. Provides that the Department of Corrections shall report program performance to the General Assembly annually, including cost savings from reduced incarceration based on emerging adults participating with community-based providers for fewer years than they would serve in a Department of Corrections facility. Effective immediately.

Amends the Department of Human Services Act. Creates the Illinois Guaranteed Income Fund as a special fund in the State treasury. Provides that subject to appropriation, the Department of Human Services shall administer the Fund and provide grants to eligible entities for the purpose of operating pilot programs and programs, or "projects", that provide a guaranteed income to participants. Requires the Department to prioritize funding for projects that serve Illinois residents who: (1) are pregnant individuals or have become new parents in the last 3 years; (2) are facing homelessness or seeking shelter or transitioning to housing after a period of homelessness; (3) are formerly incarcerated and returning to the community, or supporting a formerly incarcerated family member who was released within a year of application; or (4) are enrolled in educational or vocational programs. Contains provisions on the methodology and manner of distributing grants; benefits counseling for individuals who receive guaranteed income payments; Department reviews and evaluations on the economic impact of the guaranteed income programs and projects; reporting requirements and the public posting of such reports; and other matters. Effective immediately.

Amends the Preamble to the Illinois Constitution. Specifies that the Illinois Constitution was adopted for the purpose of, among other things, ensuring access to education, employment, food, healthcare, housing, and transportation. Effective upon being declared adopted.

Amends the Property Tax Code. Provides that property that is owned by an immediate family caregiver of a veteran with a disability or a veteran of World War II is eligible for the homestead exemption for veterans with disabilities and veterans of World War II if the immediate family caregiver resides with the veteran on a full-time basis.

Amends the Property Tax Code. Creates the South Suburban Property Tax Relief Homestead Exemption Pilot Program. Provides that, for taxable years 2026 through 2030, certain qualified homestead property that is used as the primary residence of an individual who has occupied the property for at least 5 continuous years as of January 1 of the taxable year is eligible for a credit against the property taxes imposed on that property. Provides that the amount of the credit is the lesser of (i) the property tax liability for the property for the applicable taxable year or (ii) $5,000. Contains provisions concerning applications for the pilot program. Provides that the Cook County Assessor may not award credits under the pilot program for more than 7,500 properties in any taxable year. Amends the State Finance Act. Creates the South Suburban Property Tax Relief Fund. Provides that moneys in the Fund shall be used to make reimbursements to taxing districts that are affected by the South Suburban Property Tax Relief Homestead Exemption Pilot Program. Makes changes to provisions concerning the Cannabis Regulation Fund to provide for transfers to the South Suburban Property Tax Relief Fund. Amends the Video Gaming Act to make conforming changes. Effective immediately.

Amends the Property Tax Code. In a provision concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that, beginning in taxable year 2026, the taxpayer's annual household income for purposes of determining eligibility for the exemption shall be reduced by any amounts paid by the taxpayer as Medicare premiums during the calendar year. Effective immediately.

Amends the Mobile Home Landlord and Tenant Rights Act. Provides that a park owner is prohibited from requiring a tenant to pay for utility service in which the public utility company charging for those services includes any service to common areas, other mobile homes, areas used or occupied by persons other than the individual tenant, and persons occupying the same mobile home with the tenant. Provides that a park owner may not request or cause a change in billing in metered utilities during the term of a lease (i) from a tenant to the park owner or landlord or (ii) from the park owner to a tenant. Requires the park owner to provide a minimum of 90 days' notice to each affected tenant before changing the service but no less than 90 days before the expiration of a lease. Allows the park owner and tenant to agree to amend the lease to effect such a change as long as the amendment is in writing and signed by both parties. Provides that any term or condition in a rental agreement between the park owner and the tenant that is inconsistent with the Act is void and unenforceable. Requires park owners to provide detailed copies of monthly utility bills to tenants for utilities paid by the park owner regardless of the metering arrangement.

Amends the Property Tax Code. Provides that certain property on which a community-integrated living arrangement is located is entitled to a reduction in its equalized assessed value in an amount equal to the product that results when the number of occupants who use the community-integrated living arrangement as a primary residence is multiplied by $2,000. Effective immediately.

SB 2093 amends the Illinois Income Tax Act by making the existing credit for residential real property taxes refundable. This means that if the amount of the credit exceeds a taxpayer's income tax liability, the taxpayer will receive the difference as a refund. This change directly affects Illinois residents who are eligible for the residential real property tax credit. The bill is effective immediately upon becoming law.