CONDO ACT-COMMON ELEMENTS-TAX House SponsorsRep. Gregory Harris and Mark L. Walker 1/13/2021HouseSession Sine Die 765 ILCS 605/10from Ch. 30, par. 310 Amends the Condominium Property Act. Provides that upon authorization by a two-thirds vote of the members of the board of managers or by the affirmative vote of not less than a majority of the unit owners at a meeting duly called for such a purpose, or upon such greater vote as may be required by the declaration or bylaws, the board of managers acting on behalf of all unit owners may allocate the percentage of ownership in the common elements as a tract for each unit for the limited purpose of calculating the assessment or levy of any such taxes, special assessments, or charges of the State of Illinois or of any political subdivision thereof. Provides that the allocation of ownership under the new provisions shall be based on the square footage of each individual unit. Provides that the allocation of ownership under the new provisions shall also be separate from, and in addition to, the allocation for purposes of association assessments for common expenses, association special assessments and charges, and voting rights.House Committee Amendment No. 1 Provides that upon authorization by a two-thirds vote of the unit owners (rather than two-thirds vote of the members of the board of managers or by the affirmative vote of not less than a majority of the unit owners), the board of managers acting on behalf of all unit owners may allocate the percentage of ownership in the common elements as a tract for each unit. Provides that the new provisions apply only to an association with 20 units or less. 1/29/2019HouseFiled with the Clerk by Rep. Gregory Harris 1/29/2019HouseFirst Reading 1/29/2019HouseReferred to Rules Committee 2/7/2019HouseAdded Co-Sponsor Rep. Mark L. Walker 2/13/2019HouseAssigned to Revenue & Finance Committee 2/28/2019HouseTo Property Tax Subcommittee 3/6/2019HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Gregory Harris 3/6/2019HouseHouse Committee Amendment No. 1 Referred to Rules Committee 3/12/2019HouseHouse Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee 3/14/2019HouseRecommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000 3/14/2019HouseReported Back To Revenue & Finance Committee; 3/14/2019HouseHouse Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote 3/14/2019HouseDo Pass as Amended / Short Debate Revenue & Finance Committee; 013-000-000 3/14/2019HousePlaced on Calendar 2nd Reading - Short Debate 3/19/2019HouseSecond Reading - Short Debate 3/19/2019HousePlaced on Calendar Order of 3rd Reading - Short Debate 4/12/2019HouseRule 19(a) / Re-referred to Rules Committee 1/13/2021HouseSession Sine Die