102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
HC0033
 
Introduced , by Rep. David A. Welter
 
SYNOPSIS AS INTRODUCED:
 

 



ILCON Art. IX, Sec. 4

     Proposes to amend the Revenue Article of the Illinois Constitution. Provides that the aggregate real property tax rate imposed on a particular property by a county or other taxing district shall not exceed 1.5% of the fair market value of that property unless the voters of the taxing district approve an increase above the 1.5% rate by three-fifths of the registered voters in the taxing district. Effective upon being declared adopted.
  


LRB102 17700 HLH 23668 e

 

  
HC0033LRB102 17700 HLH 23668 e


  
1
HOUSE JOINT RESOLUTION

  
2
CONSTITUTIONAL AMENDMENT

  
 
  
3    RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE 
4HUNDRED SECOND GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE 
5SENATE CONCURRING HEREIN, that there shall be submitted to the 
6electors of the State for adoption or rejection at the general 
7election next occurring at least 6 months after the adoption 
8of this resolution a proposition to amend Section 4 of Article  
9of IX of the Illinois Constitution as follows:
  
 

10
ARTICLE IX 


11
REVENUE






12    (ILCON Art. IX, Sec. 4)



13SECTION 4. REAL PROPERTY TAXATION 

14    (a) Except as otherwise provided in this Section, taxes 
15upon real
property shall be levied uniformly by valuation 
16ascertained as the
General Assembly shall provide by law.

17    (b) Subject to such limitations as the General Assembly 
18may
hereafter prescribe by law, counties with a population of 
19more than
200,000 may classify or continue to classify real 
20property for
purposes of taxation. Any such classification 
21shall be reasonable and
assessments shall be uniform within 
22each class. The level of assessment
or rate of tax of the 
23highest class in a county shall not exceed two and
one-half 
 
 
HC0033- 2 -LRB102 17700 HLH 23668 e

1times the level of assessment or rate of tax of the lowest

2class in that county. Real property used in farming in a county 
3shall
not be assessed at a higher level of assessment than 
4single family
residential real property in that county.

5    (c) Any depreciation in the value of real estate 
6occasioned by a
public easement may be deducted in assessing 
7such property.

8    (d) The aggregate real property tax rate imposed on a 
9particular property by a county or other taxing district shall 
10not exceed 1.5% of the fair market value of that property 
11unless the voters of the taxing district approve an increase 
12above the one and one half percent rate by three-fifths of the 
13registered voters in the taxing district. 
14(Source: Illinois Constitution.)

 
  
15
SCHEDULE

  
16    This Constitutional Amendment takes effect upon being 
17declared adopted in accordance with Section 7 of the Illinois 
18Constitutional Amendment Act.