Maddy summaryHB 2083 makes a technical amendment to the Legislative Commission Reorganization Act of 1984. It specifically revises a section concerning the short title of that act.
Amends the Property Tax Code. Provides that, for the purpose of granting the homestead exemption for veterans with disabilities, for taxable years 2025 and thereafter, if the veteran has a service connected disability of 60% or more, then the property is exempt from taxation under the Code (currently, if the veteran has a service connected disability of 70% or more, then the first $250,000 in equalized assessed value is exempt from taxation under the Code). Effective immediately.
Amends the Probate Act of 1975. Increases the jurisdictional amount to use the summary administration procedure or the small estate affidavit from $100,000 to $500,000.
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning January 1, 2027, "production agriculture" also includes scouting crops, inspecting or repairing fences used to raise livestock, tile mapping, and herding or inspecting livestock.
Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district; defines "informational material". Specifies what must be included in the informational material. Effective immediately.
Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026 and beginning before January 1, 2029, the amount of the credit for volunteer emergency workers shall be $1,000 per eligible individual (currently, $500 per eligible individual). Provides that the aggregate amount of volunteer emergency worker credits shall be $6,000,000 per year (currently, $5,000,000 per year). Effective immediately.
Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.
Amends the Line of Duty Compensation Act. Expands the definition of "law enforcement officer" or "officer" to include any person working as a volunteer for the State or a local governmental entity in some position involving the enforcement of the law and protection of the public interest at the risk of that person's life, including, but not limited to, volunteers assisting with parking and traffic.
Amends the Criminal Code of 2012. Includes in the offense of mob action (1) the knowing or reckless steering of a motor vehicle so that it makes a controlled skid sideways through a turn with the front wheels pointed in a direction opposite to that of the turn if the activity results in the use of force or violence disturbing the public peace and (2) the knowing or reckless act of street racing if the activity results in the use of force or violence disturbing the public peace. Defines "street racing". Provides that the penalty for these offenses is a Class 4 felony.
Amends the Common Interest Community Association Act. Authorizes the imposition of a reasonable fee that may not exceed $375 for the cost of retrieving and copying association records that are properly requested. Authorizes the board to charge an additional rush fee of not more than $100 if the records are needed within 72 hours of the request being made. Requires any fees charged to be accompanied by an itemized statement detailing the basis of the fees. Provides that, beginning one year after the effective date of the amendatory Act, the $375 fee shall be increased or decreased, as applicable, by a percentage equal to the percentage change in the consumer price index-u during the preceding 12-month calendar year. "Consumer price index-u" means the index published by the Bureau of Labor Statistics of the United States Department of Labor that measures the average change in prices of goods and services purchased by all urban consumers, United States city average, all items, 1982-84 = 100.
