INC TX-PROP TX CREDIT

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3781

Introduced 2/5/2026, by Sen. Erica Harriss

SYNOPSIS AS INTRODUCED:

35 ILCS 5/208

from Ch. 120, par. 2-208

Amends the Illinois Income Tax Act. Provides that the credit for
residential real property taxes is refundable. Effective immediately.
LRB104 19423 HLH 32871 b

A BILL FOR

SB3781
LRB104 19423 HLH 32871 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 Illinois Income Tax Act is amended by
5
changing Section 208 as follows:

6

(35 ILCS 5/208)

(from Ch. 120, par. 2-208)
7

Sec. 208.
Tax credit for residential real property taxes.
8
Beginning with tax years ending on or after December 31, 1991,
9
every individual taxpayer shall be entitled to a tax credit
10
equal to 5% of real property taxes paid by such taxpayer during
11
the taxable year on the principal residence of the taxpayer.
12
In the case of multi-unit or multi-use structures and farm
13
dwellings, the taxes on the taxpayer's principal residence
14
shall be that portion of the total taxes which is attributable
15
to such principal residence. Notwithstanding any other
16
provision of law, for taxable years beginning on or after
17
January 1, 2017, no taxpayer may claim a credit under this
18
Section if the taxpayer's adjusted gross income for the
19
taxable year exceeds (i) $500,000, in the case of spouses
20
filing a joint federal tax return, or (ii) $250,000, in the
21
case of all other taxpayers.
22

For taxable years beginning on or after January 1, 2026,
23
if the amount of the credit exceeds the taxpayer's income tax

SB3781
- 2 -
LRB104 19423 HLH 32871 b
1
liability for the applicable tax year, then the excess credit
2
shall be refunded to the taxpayer. The amount of a refund shall
3
not be included in the taxpayer's income or resources for the
4
purposes of determining eligibility or benefit level in any
5
means-tested benefit program administered by a governmental
6
entity unless required by federal law.

7

This Section is exempt from the provisions of Section 250.

8
(Source: P.A. 101-8, see Section 99 for effective date;
9
102-558, eff. 8-20-21.)

10

Section 99.
Effective date.
This Act takes effect upon
11
becoming law.

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