HB 2518 - Public Assistance - Budget Implementation
Contains the authorization and implementation provisions of the FY2000 state budget. P.A. 91-24; effective 7-1-99.

HB 2793 - Fiscal Operations - Governor Set Director Salaries
Contains the authorization and implementation provisions of the FY2000 state budget. P.A. 91-25; effective 6-9-99, except that changes to the Wireless Emergency Telephone Safety Act take effect upon the effective date of 91-HB-1383.

SB 629 - FY2000 Education
Contains the education omnibus appropriation for FY2000. P.A. 91-8; effective 7-1-99.

SB 630 - Omnibus FY99/FY2000
Contains the state government omnibus appropriation for FY2000. P.A. 91-20; effective 6-7-99, 7-1-99.

SB 1080 - Business Development - DCCA
Contains the authorization and implementation provisions of the FY2000 state budget. P.A. 91-34; effective 7-1-99.

TAXATION - PROPERTY TAXES

HB 371 - MWRD - Tax-Exempt Property
Provides that property owned by the Metropolitan Water Reclamation District in Cook County is exempt from property taxes, and that the exemption is applicable to any leasehold interest in any such property. P.A. 91-546; effective 8-14-99.

HB 521 - Property Tax - Valuation
Provides that a property assessment and pro-rata valuation shall include the proportionate value of new or added improvements from the date that the improvement was inhabitable and fit for occupancy or for intended customary use (now from the date the improvement was substantially completed). P.A. 91-486; effective 1-1-2000.

HB 541- Township Code - Tentative Budget
Requires the township board to make a tentative budget and appropriation ordinance available for public inspection at least 30 days before the public hearing required by the Illinois Municipal Budget Law. Makes several other changes regarding the public hearing. P.A. 91-286; effective 1-1-2000.

HB 578 - Property Tax - Exempt Historical Societies
Deletes the provisions that require each taxing district to declare a historical society is a charitable organization using the property exclusively for charitable purposes to qualify for a property tax exemption. P.A. 91-416; effective 8-6-99.

HB 842 - Property Tax - Exempt - Park/Cons. District
Provides that property leased to a park or conservation district for $1 or less per year and used exclusively as open space for recreational purposes is exempt from taxes. May be up to 50 acres (now 20 acres). P.A. 91-490; effective 8-13-99.

HB 928 - Board of Review - Commissioners
Contains many of the same provisions of SB 35 (P.A. 91-393) concerning the Cook County Board of Review succeeding to the powers of the Board of Appeals and concerning notices for changed assessments. Also changes the designation of "members" to "commissioners" of the Cook County Board of Review. P.A. 91-425; effective 8-6-99.

HB 1117 - Local Government - Bonds
Makes numerous changes to the referendum provisions of the Local Government Debt Reform Act. P.A. 91-493; effective 8-13-99.

HB 1291 - School Code - Tax Levy Validation
Provides that the failure by a school board (other than Chicago) to adopt an annual budget or to comply with any of the provisions concerning an annual budget shall not affect the validity of any tax levy otherwise in conformity with the law. Further provides that a tax levy is made for the fiscal year in which the levy is due to be made and a board's adoption of an annual budget is not a prerequisite to the adoption of a valid tax levy nor a limit on the amount of the levy. P.A. 91-75; effective 7-9-99.

HB 1327 - Sr. Assessment Freeze - Base Year
Provides that if the equalized assessed value decreases in any subsequent taxable year for which an applicant applies and qualifies for the Senior Citizens Assessment Freeze Homestead Exemption, then that year shall become the base year for the purposes of the Act. P.A. 91-45; effective 6-30-99.

HB 1362 - Fire District - Disconnection
Provides that an annexing municipality must pay real estate tax moneys to the fire protection district from which territory is annexed for a period of five years according to a specified formula. P.A. 91-307; effective 1-1-2000.

HB 1693 - Certificate of Error - Reduce Tax
Deletes the provisions prohibiting a certificate of error from reducing a tax except as ordered by the court. P.A. 91-377; effective 7-30-99.

HB 1695 - Property Tax - Duplicate Bills
Provides that the county collector, upon approval by the county board, shall charge a fee of up to $5 for any duplicate tax bill for a mortgage lender who is not the property owner of record. P.A. 91-551; effective 8-14-99.

HB 1743 - Assessment Officer Compensation
Provides that an assessment officer who has been awarded an Assessment Administration Specialist or Cadastral Mapping Specialist certificate shall receive additional compensation of $250 per year. P.A. 91-436; effective 8-6-99.

HB 1769 - Real Property - Various
Provides for the Cook County treasurer to transfer $250,000 from the Indemnity Fund to the Receivership Feasibility Study and Fee Fund, a special fund in the county treasury to be used for reimbursements to receivers as provided in the Illinois Municipal Code. Sets out conditions for any county to establish Receivership Feasibility Study and Fee funds. Also contains provisions of SB 892 (91-209). P.A. 91-554; effective 8-14-99.

HB 1778 - Property Tax - Equalization
Makes numerous changes to the information required on the real estate transfer declaration, the "green sheet," including allowing the Department of Revenue, by rule, to use the declaration in electronic form. P.A. 91-555; effective 1-1-2000.

HB 1987 - Property Tax - Low Income Housing
In determining the fair cash value of property receiving benefits from the federal Low-Income Housing Tax Credit, emphasis shall be given to the income approach, except in circumstances where another method is clearly more appropriate. P.A. 91-502; effective 8-13-99.

HB 2104 - Townhome Declarations
Makes changes to the declarations of a noncondominium townhome instrument concerning common interest property. P.A. 91-326; effective 1-1-2000.

HB 2180 - Property Tax - Indemnity Fund
Provides that any owner of property who sustains loss or damage by reason of the issuance of certain tax deeds and who is barred or is in any way precluded from bringing an action for the recovery of the property shall have a limited right to indemnity. Sets out conditions for access to the indemnity fund. P.A. 91-564; effective 8-14-99.

HB 2287 - Building Commissioners - Residents
Provides that commissioners of a public building commission organized by a county board must be residents of the county in which the commission is organized. P.A. 91-447; effective 1-1-2000.

SB 33 - Property Tax - Exempt - School Property - Bi-State
Provides that property owned by school districts and by the Bi-State Development Agency are exempt from property taxes, and that the exemption is not affected by a leaseback or other similar agreement to obtain financing. (Declarative of existing law and similar to provisions adopted for the CTA in 1997.) P.A. 513; effective 8-13-99.

SB 34 - Homestead Exemption - Pro Rata
In any assessment year from 2000 forward, homestead property has a pro-rata valuation that increases its assessed valuation, then a reduction in EAV equal to the increase for the year above a set level shall be applied to the property on a proportionate basis. P.A. 346; effective 7-29-99.

SB 35 - Property Tax - Cert. of Error
Makes changes related to the Property Tax Appeal Board and Cook County. (1) Provides that the board of review succeeds to the powers and duties of the board of appeals. (2) Changes the PTAB filing date to provide for a filing date up to 30 days from the date the Board of Review transmits its final action on the township to the assessor, or within 30 days after the taxpayer is notified. (3) Clarifies that if an assessment is before the board of review on the board's own motion, the taxpayer and assessor must be given notice and opportunity to be heard. (4) Makes numerous changes to the processing of certificates of errors, including the provision that a certificate of error may be certified by the Cook County Assessor for errors allowing exemptions, errors on residential property of six units or less, and errors reducing assessed value by less than $100,000. (5) Mandates that the assessor present all certificates of error to the board of review. (6) Provides that uncertified certificates must be presented to the court. (7) If the county collector makes a refund for a certified or adjudicated certificate of error, the collector shall pay the taxpayer an additional 0.5% interest per month. P.A. 91-393; effective 7-30-99.

SB 37 - Tax Exempt - Energy- Related School
Provides that in counties other than Cook, the county clerk shall notify each taxing district that may be affected by a tax objection complaint by providing a summary of the reasons for the tax objections to each taxing district. A similar provision specifies that the State's Attorney shall notify taxing districts regarding amended complaints. Also provides a property tax exemption for the Institute of Gas Technology in Des Plaines. P.A. 91-578; effective 8-14-99.

SB 38 - Property Tax - Model Homes
Provides that the application for special assessment of a display residence shall be filed on or before April 30 in Cook County and Dec. 31 in all other counties (now Jan. 31 in all counties). P.A. 91-347; effective 1-1-2000.

SB 376 - Cook County Truth in Taxation
Requires Cook County taxing districts, including home rule units, to disclose by publication and to hold a public hearing on their intention to adopt an aggregate levy. Sets uniform dates for the public hearings. P.A. 91-523; effective 1-1-2000.

SB 380 - Property Tax - Due Date - Postmark
Provides that a tax bill payment received by mail and postmarked on or before the required due date is not delinquent. P.A. 91-199; effective 1-1-2000.

SB 861 - Sr. Assessment Freeze - Household Income
Changes the qualifying income threshold for the Senior Citizens Assessment Freeze Homestead Exemption from $35,000 or less to $40,000 or less, starting in taxable year 1999. P.A. 91-56; effective 6-30-99.

SB 878 - Income Tax Credits - Limited Liability Co.
Provides that from assessment years 1998 through 2000, a taxing district may abate the taxes on property of a historical society qualifying as an exempt organization under Section 501(c)(3) of the Internal Revenue Code. P.A. 91-644; effective 8-20-99.

SB 892 - Property Tax - Tax Deed Notice
Allows a Cook County taxing district that is the tax deed petitioner to move for the appointment of a special process server of at least 18 years of age to serve notice of the property tax sale and its redemption period and to file an affidavit with the court clerk for the court record (also contained in House Bill 1769). P.A. 91-209; effective 1-1-2000.

SB 932 - Bond Issue Notification
Makes certain changes to the Bond Issue Notification Act, including provisions for the bond issue public hearing. Provides that the notice of the hearing shall be published not more than 30 (now 21) days before the hearing. P.A. 91-595; effective 8-14-99.

SB 933 - Elections - Notice of Public Questions
Amends the Property Tax Code and several other statutes concerning bond referendums to make the notice provisions for bond referendums applicable only to elections held before July 1, 1999; thereafter, the notice shall be according to the Election Code. Also replaces current provisions concerning notice of public questions in the Election Code and sets forth the timing of publication and posting and the form of the notice. P.A. 91-57; effective 6-30-99.

SB 1170 - Tax Sale - Local Government Certificate of Purchase
Provides that when a municipality acquires abandoned property, the rights of a holder of a certificate of purchase are limited to a sale in error. P.A. 91-177; effective 1-1-2000.

SB 1198 - Property Tax - Disabled Veteran Exemption
Increases the property tax exemption for disabled veterans to $58,000 (now $50,000). P.A. 91-401; effective 1-1-2000.

TAXATION - SALES TAXES

HB 702 - Metro - East Park & Recreation
Creates the Metro-East Park Recreation District Act for Madison, St. Clair, Monroe, Clinton, and Jersey Counties. Provides that the District may impose a retailers' occupation tax in one-tenth of a cent increments, subject to front door referendum. Will appear at 70 ILCS 1605/. P.A. 91-103; effective 7-13-99.

HB 1678 - Tax Exempt - Locomotive Fuel
Exempts from Illinois use taxes the use of fuel acquired outside Illinois and brought into Illinois in the fuel supply tanks of locomotives engaged in freight hauling and passenger service for interstate commerce. P.A. 91-313; effective 7-29-99.

HB 1905 - Tax Exempt Cultural Organizations
Expands the sales tax exemption for not-for-profit arts or cultural organizations to include certain specified organizations, such as symphony orchestras, theatrical groups and local arts councils. P.A. 91-439; effective 8-6-99.

SB 132 - Auto Renting Tax - Gross Receipts
Creates an exclusion from the provisions of the Automobile Renting Occupation and Use Tax Act for the gross receipts received by an automobile dealer from a manufacturer or service contract provider for reimbursement for a person using a loaner vehicle while the dealer is making a warranty or service contract repair on the person's vehicle. P.A. 91-193; effective 7-20-99.

SB 144 - Governmental Tax Reform Validation
Creates the Governmental Tax Reform Validation Act and reenacts the various sales tax laws enacted in P.A. 85-1135 but declared unconstitutional in August of 1998 by an Illinois circuit court. Directs the Department of Revenue to apply P.A. 85-1135, as amended, when administering matters arising under the act. Will appear at 35 ILCS 165/. P.A. 91-51; effective 6-30-99.
SB 434 - Use/Occ. Taxes - Game & Game Birds
Exempts from sales taxes game or game birds purchased at a "game breeding and hunting preserve area" or an "exotic game hunting area" as those terms are used in the Wildlife Code (also contained in HB 1962). P.A. 91-200; effective 7-20-99.

SB 468 - Occ/Use Tax - Rolling Stock
Provides that the various sales taxes do not apply to vehicles and trailers as rolling stock moving in interstate commerce if the motor vehicle and trailer has carried persons or property for hire on 15 or more occasions in a 12-month period. P.A. 91-587; effective 8-14-99.

SB 878 - Income Tax Credits - Limited Liability Co.
Exempts from sales taxes, beginning January 1, 2000, new or used automatic vending machines that prepare and serve hot food and beverages, including coffee, soup, and other items, and replacement parts for these machines. (See also Property Taxes and Income Taxes.) P.A. 91-644; effective 8-20-99.

SB 1118 - Taxation - Various
Clarifies the sales tax exemption for graphic arts production by removing a reference to an obsolete publication regarding ink-jet printing. (See also Tax Administration and Income Taxes.) P.A. 91-541; effective 8-13-99.

TAXATION - INCOME TAXES

SB 40 - Economic Development
Creates the Economic Development for a Growing Economy Tax Credit, which provides that the Department of Commerce and Community Affairs, in cooperation with the Department of Revenue, shall grant Illinois corporate income tax credits to applicants creating new jobs in Illinois if the applicant's project meets certain specified criteria, including the creation of 100 new full-time jobs. Makes numerous other changes regarding economic development and technology. (1) Art. 5. Economic Development for a Growing Economy Tax Credit Act will appear at 35 ILCS 10/. (2) Art. 15. Illinois Business Regulatory Review Act will appear at 20 ILCS 3966/. (3) Art. 20. State and Regional Development Strategy Act will appear at 20 ILCS 695/. P.A. 91-476; effective 8-11-99.

SB 111 - Income Tax - Health Insurance Deduction
Extends to taxable year 2004 (now 1999) the expiration date of the individual income tax deduction for health insurance paid by a self-employed taxpayer, partner of a partnership, or shareholder of a Subchapter S corporation. P.A. 91-192; effective 7-20-99.

SB 248 - Penny Severns Breast Cancer Fund
Changes the name of the Breast and Cervical Cancer Research Fund and checkoff to the Penny Severns Breast and Cervical Cancer Research Fund and checkoff. P.A. 91-107; effective 7-13-99.

SB 665 -Income Tax - Interinsurer
Grants a corporate income tax deduction in the amount equal to the excess, if any, of the amounts paid or incurred by an interinsurer or reciprocal insurer to an attorney-in-fact over the deduction allowed under Section 835 (b) of the federal Internal Revenue Code. P.A. 91-205; effective 7-20-99.

SB 799 - Income Tax - Sales Finance Company
Changes the definition of "sales finance company" to include certain corporations or persons primarily engaged in the business of purchasing or making loans upon the security of customer receivables, or the outstanding balances under such agreements. Defines "customer receivable." Provides that this amendatory act is declarative of existing law. P.A. 91-535; effective 1-1-2000.

SB 878 - Income Tax Credits - Limited Liability Co.
For partners and shareholders of Subchapter S corporations, there shall be allowed a research and development credit to be determined in accordance with the determination of income and distributive share of income under the Internal Revenue Code. Further provides that no inference shall be drawn from construing this amendatory provision for taxable years beginning before Jan. 1, 1999. (See also Sales Taxes and Property Taxes.) P.A. 91-644; effective 8-20-99.

SB 1075 - Income Tax - Education Expense Credit
Provides that, beginning with tax years ending after December 31, 1999, a taxpayer who is the parent or legal guardian of a qualified (K-12) pupil shall be allowed an income tax credit for specified education expenses in excess of $250 that are incurred on behalf of the pupil for tuition, book fees and lab fees at the school. P.A. 91-9; effective 1-1-2000.

SB 1118 - Taxation - Various
Clarifies the sourcing of patents, copyrights, trademarks and royalties in the sales factor definition for purposes of corporate income tax apportionment. Provides that the amendatory provisions apply to tax years ending on or after Dec. 31, 1999, but that a taxpayer may elect to apply the provisions to prior tax years. (See also Sales Taxes and Tax Administration.) P.A. 91-541; effective 8-13-99.

TAXATION - TAX ADMINISTRATION

SB 360 - Tax Instructions - Revenue Expenditures
Mandates that the Department of Revenue shall include within the tax return information booklet a summary for the fiscal year of the amount of revenue received by the State, including Illinois Lottery proceeds, and that the State Comptroller shall issue a summary of revenue expenditures to accompany the income tax return. P.A. 91-140; effective 1-1-2000.

TAXATION - OTHER TAXES

HB 2163 - International Tourism
Creates the International Tourism Program to be administered by the Department of Commerce and Community Affairs. Among its numerous provisions, it establishes a special fund and amends the Hotel Operators' Occupation Tax Act to deposit 6% of a certain remainder of net revenue realized each month into the fund beginning August 1, 1999. P.A. 91-604; effective 8-16-99.

SB 338 - Insurance Taxes
Creates the Insurance Premium Tax Refund Fund and sets forth the procedure for refunds of overpayments of taxes paid by insurance companies. (See also Income Taxes.) P.A. 91-643; effective 8-20-99.

SB 946 - Gas Revenue - Invested Capital Tax
Amends the Gas Revenue Tax Act by providing that for taxable periods beginning on or after January 1, 1998, the invested capital tax shall be the lesser of: (1) the current tax calculation, or (2) an amount equal to 0.8% times a certain calculation concerning the utility's gas plant in service for the taxable period ending Dec. 31, 1996, as modified by an adjustment factor. P.A. 91-596; effective 1-1-2000.

SB 1017 - Illinois Horse Racing Act and Riverboat Gambling Act Revisions
This proposal permits the East Dubuque riverboat to move to a different location anywhere in Illinois, including in Cook County. Allows all riverboats to engage in dockside gaming. Reduces taxes paid by horse racing facilities, resulting in the reopening of Arlington Park racetrack in 2000. There are also provisions for funding to the Universities Athletic Capital Improvement Fund and for the enhancement of Cook County's criminal justice system. P.A. 91-40; effective 6-25-99 and 1-1-2000.

SB 1082 - Motor Fuel Tax
Makes numerous administrative and technical changes to the Motor Fuel Tax Law, including several enforcement measures. P.A. 91-173; effective 1-1-2000.

SB 1086 - Motor Fuel Tax - Transfers
Amends the Motor Fuel Tax Law to provide that, for administering the Illinois Commerce Commission's railroad safety program, $1.5 million shall be transferred to the Transportation Regulatory Fund each fiscal year through 2003 (instead of 1999) and $750,000 shall be transferred to the fund thereafter. P.A. 91-59; effective 6-30-99.

TAXATION - SCHOOL FINANCE

SB 648 - Charter Schools - Impact Aid
Allows 5% of voters in a school district to petition that a charter school referendum be placed on the ballot. Allows transition impact aid to districts with charter schools. P.A. 91-407; effective 8-3-99.

TAXATION - ECONOMIC DEVELOPMENT

HB 2320 - Enterprise Zones
Extends the Whiteside County/Carroll County Enterprise Zone from 20 to 30 years. P.A. 91-567; effective 8-14-99.

SB 53 - TIF - various
Extends to 35 years the maturity date for obligations for the TIF in Breese and includes certain property that is being transferred by the federal government in the development project area under the Joliet Arsenal Development Authority Act. P.A. 91-642; effective 8-20-99.

SB 1010 - Metro Pier & Expo. - Finances
Increases the McCormick Place Expansion Project Fund bond authorization of the Metropolitan Pier and Exposition Authority. Permits issuance of advance refund bonds. Increases annual deposits into the McCormick Place Expansion Project Fund beginning in fiscal year 2007. P.A. 91-101; effective 7-12-99.

SB 1025 - TIF
Extends the maturity dates for obligations for three TIF districts: East St. Louis, the City of Kankakee, and the Village of Sauget. P.A. 91-477; effective 8-11-99.

SB 1032 - TIF
Amends the Tax Increment Finance Law in several substantive areas. Among the provisions: (1) adding definitions to "blighted criteria"; (2) requiring mandatory reimbursement to school districts for costs associated with residential TIFs; (3) prohibiting the use of TIFs for certain new municipal buildings and for golf course development; (4) mandating distribution of surplus revenue to taxing districts; and (5) requiring an annual detailed report to the state comptroller. Also extends the Rosemont TIF to 35 years. P.A. 91-478; effective 11-1-99.