SB1911 - 104th General Assembly (2025-2026)

PROP TX-AFFORDABLE HOUSING
Last Action
10/31/2025 - Senate: Passed Both Houses
Statutes Amended In Order of Appearance
35 ILCS 200/15-178  
Synopsis As Introduced
Amends the Property Tax Code. Provides that a county opting out of the special assessment programs to reduce the assessed value of certain residential real property shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation prior to the county opting out. Requires that the special assessment programs be available to all qualifying residential real property regardless of whether or not the property has or is currently receiving any other public financing or subsidies or subject to any regulatory agreements with any public entity, or both. If an owner is approved for the reduced valuation prior to December 31, 2037 and the provisions are not subsequently extended, this shall not disqualify or shorten the maximum eligibility periods for any property approved to receive a reduced valuation. Provides that, if the chief county assessment officer has not created application forms, the chief county assessment officer shall make publicly available and accept applications forms that shall be available to local governments from the Illinois Department of Revenue. If a county Internet website exists, the application materials, as well as any other program requirements used by the county (such as application deadlines, fees, and other procedures required by the application) must be published on that website, otherwise it must be available to the public upon request at the office of the chief county assessment officer. On an annual basis, requires the Illinois Housing Development Authority to calculate and make available on its website the minimum per square foot expenditure requirements to be applicable statewide to be eligible for the reduced valuation, which shall include the historical annual expenditure requirements starting with calendar year 2021. Changes reference to improvements to existing residential real property to substantially rehabilitated residential real property. Makes other changes.

Senate Committee Amendment No. 1
Provides that a property owner may apply for the reduction in assessed valuation under an affordable housing program through December 31, 2034 (in the introduced bill, December 31, 2037).

Senate Committee Amendment No. 2
Replaces references to substantially rehabilitated residential real property with the term qualifying rehabilitation of a residential real property. Changes references from qualifying residential real property to qualifying developments. Defines "qualifying development". Requires the Department of Revenue to publish on its website data concerning increases, if any, in the Consumer Price Index. Provides that the minimum per square foot expenditure requirements to be applicable statewide as of April 1 of each year to be eligible for the reduced valuation shall be based on the Consumer Price Index data on the Department of Revenue's website. Provides that, in counties with a population of 3,000,000 or more, by March 15 of each year, the county assessor shall calculate and make available on its website the minimum per square foot expenditure requirements for the Affordable Housing Special Assessment Program. Makes other changes.

Senate Floor Amendment No. 3
Specifies, for purposes of the Act, that, only in counties with a population of 3,000,000 or more, may a portfolio of properties consisting of 7 or more total rental dwelling units across 2 or more multifamily rental buildings that meet certain requirements be considered a qualifying development.

House Floor Amendment No. 1
Deletes reference to:
35 ILCS 200/15-178  
Adds reference to:
30 ILCS 105/6z-27  
35 ILCS 5/201  
35 ILCS 5/203  from Ch. 120, par. 2-203
35 ILCS 5/701  from Ch. 120, par. 7-701
35 ILCS 16/10  
35 ILCS 16/42  
Replaces everything after the enacting clause. Amends the State Finance Act. Provides that the sum of $17,653,153 shall be transferred from the General Revenue Fund to the Audit Expense Fund. Amends the Illinois Income Tax Act. Removes provisions providing that the pass-through entity level election applies only for tax years beginning prior to January 1, 2026. Provides that an addition modification and corresponding deduction for a bonus depreciation deduction under subsection (k) of Section 168 of the Internal Revenue Code also apply to a bonus depreciation deduction for qualified production property under subsection (n) of Section 168 of the Internal Revenue Code. Amends the Film Production Services Tax Credit Act of 2008. Makes changes concerning the credit amount. Provides that wages paid to no more than 2 executive producers per accredited production may be considered Illinois labor expenditures. Creates an exception to the 2-producer limitation for executive producers who receive compensation for other positions on the accredited production. Makes changes concerning conditions under which wages paid to nonresidents qualify as Illinois labor expenditures. Provides that no new credits may be awarded under the Act for tax years beginning on or after January 1, 2039. Amends the Illinois Income Tax Act. Provides that, with respect to compensation paid for in-State services performed for an accredited production under the Film Production Services Tax Credit Act, if the compensation is paid through a loan out company, then the production company or its authorized payroll service company shall withhold taxes on that compensation. Effective immediately.

House Floor Amendment No. 3
Adds reference to:
New Act  
Adds provisions creating the Statewide Innovation Development and Economy Act. Provides that the purpose of the Act is to assist in the development and redevelopment of major tourism, entertainment, retail, and related projects within eligible areas of the State by authorizing municipalities and counties to issue sales tax and revenue (STAR) bonds for the financing of STAR bond projects and to otherwise exercise the powers and authorities granted to municipalities to provide incentives to create new job opportunities and to promote major tourism, entertainment, retail, and related projects within the State. Provides that the Office of the Governor, in consultation with the Department of Commerce and Economic Opportunity, shall have final approval of all STAR bond districts and STAR bond projects established under the Act, which may be established throughout the 10 Economic Development Regions in the State.

House Floor Amendment No. 4
Makes changes to the Statewide Innovation Development and Economy Act concerning project labor agreements.
Actions
DateChamberAction
2/06/2025SenateFiled with Secretary by Sen. Mattie Hunter
2/06/2025SenateFirst Reading
2/06/2025SenateReferred to Assignments
3/04/2025SenateAdded as Co-Sponsor Sen. Graciela Guzmán
3/12/2025SenateAssigned to Executive
3/13/2025SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Mattie Hunter
3/13/2025SenateSenate Committee Amendment No. 1 Referred to Assignments
3/18/2025SenateSenate Committee Amendment No. 1 Assignments Refers to Executive
3/19/2025SenateAdded as Co-Sponsor Sen. Robert Peters
3/19/2025SenateAdded as Co-Sponsor Sen. Mark L. Walker
3/19/2025SenateAdded as Co-Sponsor Sen. Javier L. Cervantes
3/21/2025SenateRule 2-10 Committee Deadline Established As April 4, 2025
3/24/2025SenateAdded as Co-Sponsor Sen. Mike Simmons
3/24/2025SenateAdded as Chief Co-Sponsor Sen. Sara Feigenholtz
4/01/2025SenateSenate Committee Amendment No. 2 Filed with Secretary by Sen. Mattie Hunter
4/01/2025SenateSenate Committee Amendment No. 2 Referred to Assignments
4/02/2025SenateSenate Committee Amendment No. 2 Assignments Refers to Executive
4/03/2025SenateSenate Committee Amendment No. 1 Adopted
4/03/2025SenateSenate Committee Amendment No. 2 Adopted
4/03/2025SenateDo Pass as Amended Executive; 012-000-000
4/03/2025SenatePlaced on Calendar Order of 2nd Reading April 4, 2025
4/04/2025SenateAdded as Co-Sponsor Sen. Kimberly A. Lightford
4/04/2025SenateAdded as Co-Sponsor Sen. Karina Villa
4/04/2025SenateAdded as Co-Sponsor Sen. Mary Edly-Allen
4/07/2025SenateAdded as Co-Sponsor Sen. Adriane Johnson
4/10/2025SenateSenate Floor Amendment No. 3 Filed with Secretary by Sen. Mattie Hunter
4/10/2025SenateSenate Floor Amendment No. 3 Referred to Assignments
4/10/2025SenateAdded as Chief Co-Sponsor Sen. Don Harmon
4/10/2025SenateSecond Reading
4/10/2025SenatePlaced on Calendar Order of 3rd Reading April 11, 2025
4/11/2025SenateAdded as Co-Sponsor Sen. Cristina Castro
4/11/2025SenateRule 2-10 Third Reading Deadline Established As May 9, 2025
4/23/2025SenateSenate Floor Amendment No. 3 Assignments Refers to Executive
5/01/2025SenateSenate Floor Amendment No. 3 Recommend Do Adopt Executive; 011-000-000
5/08/2025SenateRecalled to Second Reading
5/08/2025SenateSenate Floor Amendment No. 3 Adopted; Harmon
5/08/2025SenatePlaced on Calendar Order of 3rd Reading
5/08/2025SenateThird Reading - Passed; 054-000-000
5/08/2025HouseArrived in House
5/08/2025HouseChief House Sponsor Rep. Will Guzzardi
5/09/2025HouseFirst Reading
5/09/2025HouseReferred to Rules Committee
5/09/2025HouseAdded Alternate Chief Co-Sponsor Rep. Martha Deuter
5/13/2025HouseAssigned to Revenue & Finance Committee
5/13/2025HouseCommittee/Final Action Deadline Extended-9(b) May 31, 2025
5/22/2025HouseDo Pass / Short Debate Revenue & Finance Committee; 019-000-000
5/22/2025HouseAdded Alternate Chief Co-Sponsor Rep. Curtis J. Tarver, II
5/22/2025HousePlaced on Calendar 2nd Reading - Short Debate
5/22/2025HouseSecond Reading - Short Debate
5/22/2025HouseHeld on Calendar Order of Second Reading - Short Debate
5/29/2025HouseAdded Alternate Co-Sponsor Rep. Norma Hernandez
5/29/2025HouseAdded Alternate Co-Sponsor Rep. Lindsey LaPointe
5/29/2025HouseAdded Alternate Co-Sponsor Rep. Abdelnasser Rashid
5/29/2025HouseAdded Alternate Co-Sponsor Rep. Kevin John Olickal
5/29/2025HouseAdded Alternate Co-Sponsor Rep. Nabeela Syed
5/29/2025HouseAdded Alternate Co-Sponsor Rep. Thaddeus Jones
5/29/2025HouseAdded Alternate Co-Sponsor Rep. Aarón M. Ortíz
5/31/2025HouseThird Reading/Final Action Deadline Extended-9(b) June 1, 2025
6/01/2025HouseRule 19(a) / Re-referred to Rules Committee
10/14/2025HouseApproved for Consideration Rules Committee; 003-002-000
10/14/2025HousePlaced on Calendar 2nd Reading - Short Debate
10/27/2025HouseAlternate Chief Co-Sponsor Removed Rep. Curtis J. Tarver, II
10/27/2025HouseAlternate Chief Sponsor Changed to Rep. Curtis J. Tarver, II
10/27/2025HouseAlternate Chief Co-Sponsor Removed Rep. Martha Deuter
10/27/2025HouseAlternate Co-Sponsor Removed Rep. Norma Hernandez
10/27/2025HouseAlternate Co-Sponsor Removed Rep. Lindsey LaPointe
10/27/2025HouseAlternate Co-Sponsor Removed Rep. Abdelnasser Rashid
10/27/2025HouseAlternate Co-Sponsor Removed Rep. Kevin John Olickal
10/27/2025HouseAlternate Co-Sponsor Removed Rep. Nabeela Syed
10/27/2025HouseAlternate Co-Sponsor Removed Rep. Thaddeus Jones
10/27/2025HouseAlternate Co-Sponsor Removed Rep. Aarón M. Ortíz
10/28/2025HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Curtis J. Tarver, II
10/28/2025HouseHouse Floor Amendment No. 1 Referred to Rules Committee
10/29/2025HouseHouse Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee
10/29/2025HouseHouse Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 012-005-000
10/29/2025HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Curtis J. Tarver, II
10/29/2025HouseHouse Floor Amendment No. 2 Referred to Rules Committee
10/30/2025HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Jay Hoffman
10/30/2025HouseHouse Floor Amendment No. 3 Referred to Rules Committee
10/30/2025HouseHouse Floor Amendment No. 3 Rules Refers to Revenue & Finance Committee
10/30/2025HouseHouse Floor Amendment No. 4 Filed with Clerk by Rep. Jay Hoffman
10/30/2025HouseHouse Floor Amendment No. 4 Referred to Rules Committee
10/30/2025HouseHouse Floor Amendment No. 4 Rules Refers to Revenue & Finance Committee
10/30/2025HouseHouse Floor Amendment No. 3 Recommends Be Adopted Revenue & Finance Committee; 014-002-000
10/30/2025HouseHouse Floor Amendment No. 4 Recommends Be Adopted Revenue & Finance Committee; 017-000-000
10/30/2025HouseHouse Floor Amendment No. 1 Adopted
10/30/2025HouseHouse Floor Amendment No. 3 Adopted
10/30/2025HouseHouse Floor Amendment No. 4 Adopted
10/30/2025HousePlaced on Calendar Order of 3rd Reading - Short Debate
10/30/2025HouseThird Reading - Short Debate - Passed 076-033-000
10/30/2025HouseHouse Floor Amendment No. 2 Tabled
10/30/2025SenateSecretary's Desk - Concurrence House Amendment(s) 1, 3, 4
10/30/2025SenatePlaced on Calendar Order of Concurrence House Amendment(s) 1, 3, 4 - October 30, 2025
10/30/2025SenateHouse Floor Amendment No. 1 Motion to Concur Filed with Secretary Sen. Elgie R. Sims, Jr.
10/30/2025SenateHouse Floor Amendment No. 1 Motion to Concur Referred to Assignments
10/30/2025SenateHouse Floor Amendment No. 3 Motion to Concur Filed with Secretary Sen. Elgie R. Sims, Jr.
10/30/2025SenateHouse Floor Amendment No. 3 Motion to Concur Referred to Assignments
10/30/2025SenateHouse Floor Amendment No. 4 Motion to Concur Filed with Secretary Sen. Elgie R. Sims, Jr.
10/30/2025SenateHouse Floor Amendment No. 4 Motion to Concur Referred to Assignments
10/30/2025SenateChief Sponsor Changed to Sen. Elgie R. Sims, Jr.
10/31/2025SenateHouse Floor Amendment No. 1 Motion to Concur Be Approved for Consideration Assignments
10/31/2025SenateHouse Floor Amendment No. 3 Motion to Concur Be Approved for Consideration Assignments
10/31/2025SenateHouse Floor Amendment No. 4 Motion to Concur Be Approved for Consideration Assignments
10/31/2025Senate3/5 Vote Required
10/31/2025SenateHouse Floor Amendment No. 1 Senate Concurs 037-019-001
10/31/2025Senate3/5 Vote Required
10/31/2025SenateHouse Floor Amendment No. 3 Senate Concurs 037-019-001
10/31/2025Senate3/5 Vote Required
10/31/2025SenateHouse Floor Amendment No. 4 Senate Concurs 037-019-001
10/31/2025SenateSenate Concurs
10/31/2025SenatePassed Both Houses
10/31/2025SenateAdded as Chief Co-Sponsor Sen. Mattie Hunter