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HB3209 • 2026
REVENUE-STATE PROPERTY
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
REVENUE-STATE PROPERTY
Rule 19(a) / Re-referred to Rules Committee
Assigned to Revenue & Finance Committee
Rule 19(a) / Re-referred to Rules Committee
To Tax Policy: Other Taxes Subcommittee
Assigned to Revenue & Finance Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Michael J. Coffey, Jr.
REVENUE-STATE PROPERTY
Illinois General Assembly - Full Text of HB3209 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of HB3209 Home Legislation Full Text HB3209 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3209 Introduced 2/18/2025, by Rep. Michael J. Coffey, Jr. SYNOPSIS AS INTRODUCED: 20 ILCS 2505/2505-817 new Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible municipalities for revenue loss associated with tax exempt State property located in the municipality. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $100,000,000. Sets forth the amount of the reimbursement. Effective immediately. LRB104 04948 HLH 14975 b A BILL FOR HB3209 LRB104 04948 HLH 14975 b 1 AN ACT concerning revenue. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Department of Revenue Law of the Civil 5 Administrative Code of Illinois is amended by adding Section 6 2505-817 as follows: 7 (20 ILCS 2505/2505-817 new) 8 Sec. 2505-817. Municipal Property Tax Relief Reimbursement 9 Pilot Program. 10 (a) Subject to appropriation, for State fiscal years that 11 begin on or after July 1, 2026 and before July 1, 2031, the 12 Department shall establish and administer a Municipal Property 13 Tax Relief Reimbursement Pilot Program. For purposes of the 14 Program, the Department shall reimburse eligible 15 municipalities for revenue loss associated with tax exempt 16 State property located in the municipality. Reimbursement 17 payments shall be made to the county that applies to the 18 Department of Revenue on behalf of the municipality under 19 subsection (b) and shall be distributed by the county to the 20 municipality as directed by the Department of Revenue. 21 (b) If the county clerk determines that that one or more 22 municipalities located in whole or in part in the county 23 qualify for reimbursement under this Section, then the county HB3209 - 2 - LRB104 04948 HLH 14975 b 1 clerk shall apply to the Department of Revenue on behalf of the 2 municipality for reimbursement under this Section in the form 3 and manner required by the Department. The county clerk shall 4 consolidate applications submitted on behalf of more than one 5 municipality into a single application. The Department of 6 Revenue may audit the information submitted by the county 7 clerk as part of the application under this Section for the 8 purpose of verifying the accuracy of the information. 9 (c) The maximum amount of the reimbursement the difference 10 between (i) the amount of property tax revenue that would have 11 been required to be collected and distributed to the 12 municipality for the taxable year that falls 2 years before 13 the start of the State fiscal year if the property tax 14 exemption for State property had not been applied; and (2) the 15 amount of property tax revenue that was actually required to 16 be collected and distributed to the municipality for that 17 taxable year. 18 The aggregate amount of reimbursements that may be awarded 19 under this Section for all municipalities in any calendar year 20 may not exceed $100,000,000. If the total amount of eligible 21 reimbursements under this Section exceeds $100,000,000 in any 22 calendar year, then the reimbursement amount awarded to each 23 particular municipality shall be reduced on a pro rata basis 24 until the aggregate amount of reimbursements awarded under 25 this Section for the calendar year does not exceed 26 $100,000,000. HB3209 - 3 - LRB104 04948 HLH 14975 b 1 (d) The Department of Revenue may adopt rules necessary 2 for the implementation of this Section. 3 (e) As used in this Section, "taxable year" means the 4 calendar year during which property taxes payable in the next 5 succeeding year are levied. 6 Section 99. Effective date. This Act takes effect upon 7 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. 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