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SB 3108

Illinois Senate•In Senate Committee

Summary

SB 3108, “PROP TX-STATEMENT OF EXEMPTION”, was introduced in the Senate on Feb 2, 2026 by Sen. Steve McClure (R). It was referred to Assignments, and last saw action on May 22, 2026: Rule 3-9(a) / Re-referred to Assignments.

Record

Text

SB 3108 has no co-sponsors and has not gone to a roll call.

sb3108/introduced.txt
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Full Text of SB3108
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	SB3108 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3108
Introduced 2/2/2026, by Sen. Steve McClure
SYNOPSIS AS INTRODUCED:
35 ILCS 200/20-15
Amends the Property Tax Code. Provides that each property tax bill shall contain a statement of any exemption that was granted to the property in the immediately preceding tax year but was not granted to the property in the current tax year. Effective immediately.
LRB104 17174 HLH 30593 b
A BILL FOR
		SB3108		LRB104 17174 HLH 30593 b
    AN ACT concerning revenue.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Property Tax Code is amended by changing
Section 20-15 as follows:
    (35 ILCS 200/20-15)
    Sec. 20-15. Information on bill or separate statement.
There shall be printed on each bill, or on a separate slip
which shall be mailed with the bill:
        (a) a statement itemizing the rate at which taxes have
    been extended for each of the taxing districts in the
    county in whose district the property is located, and in
    those counties utilizing electronic data processing
    equipment the dollar amount of tax due from the person
    assessed allocable to each of those taxing districts,
    including a separate statement of the dollar amount of tax
    due which is allocable to a tax levied under the Illinois
    Local Library Act or to any other tax levied by a
    municipality or township for public library purposes,
        (b) a separate statement for each of the taxing
    districts of the dollar amount of tax due which is
    allocable to a tax levied under the Illinois Pension Code
    or to any other tax levied by a municipality or township
		SB3108	- 2 -	LRB104 17174 HLH 30593 b
    for public pension or retirement purposes,
        (b-5) a list of each tax increment financing (TIF)
    district in which the property is located, the dollar
    amount of tax due that is allocable to the TIF district,
    and each redevelopment project that (i) is associated with
    the TIF district and (ii) has been completed during or
    before the taxable year for which the bill is prepared or
    is in the process of being completed during that taxable
    year,
        (c) the total tax rate,
        (d) the total amount of tax due, [and]
        (e) the amount by which the total tax and the tax
    allocable to each taxing district differs from the
    taxpayer's last prior tax bill, and [.]
        (f) a statement of any exemption that was granted to 
    the property in the immediately preceding tax year but was 
    not granted to the property in the current tax year; the 
    information provided under this paragraph (f) shall appear 
    in a prominent location on the bill and in bold font.
    The county treasurer shall ensure that only those taxing
districts in which a parcel of property is located shall be
listed on the bill for that property.
    In all counties the statement shall also provide:
        (1) the property index number or other suitable
    description,
        (2) the assessment of the property,
		SB3108	- 3 -	LRB104 17174 HLH 30593 b
        (3) the statutory amount of each homestead exemption
    applied to the property,
        (4) the assessed value of the property after
    application of all homestead exemptions,
        (5) the equalization factors imposed by the county and
    by the Department, and
        (6) the equalized assessment resulting from the
    application of the equalization factors to the basic
    assessment.
    In all counties which do not classify property for
purposes of taxation, for property on which a single family
residence is situated the statement shall also include a
statement to reflect the fair cash value determined for the
property. In all counties which classify property for purposes
of taxation in accordance with Section 4 of Article IX of the
Illinois Constitution, for parcels of residential property in
the lowest assessment classification the statement shall also
include a statement to reflect the fair cash value determined
for the property.
    In all counties, the statement must include information
that certain taxpayers may be eligible for tax exemptions,
abatements, and other assistance programs and that, for more
information, taxpayers should consult with the office of their
township or county assessor and with the Department of
Revenue. For bills mailed on or after January 1, 2026, the
statement must include, in bold face type, a list of
		SB3108	- 4 -	LRB104 17174 HLH 30593 b
exemptions available to taxpayers and contact information for
the chief county assessment officer.
    In counties which use the estimated or accelerated billing
methods, these statements shall only be provided with the
final installment of taxes due. The provisions of this Section
create a mandatory statutory duty. They are not merely
directory or discretionary. The failure or neglect of the
collector to mail the bill, or the failure of the taxpayer to
receive the bill, shall not affect the validity of any tax, or
the liability for the payment of any tax.
(Source: P.A. 103-592, eff. 1-1-25; 104-6, eff. 6-16-25.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Amends the Property Tax Code. Provides that each property tax bill shall contain a statement of any exemption that was granted to the property in the immediately preceding tax year but was not granted to the property in the current tax year. Effective immediately.

Sponsors

Sen. Steve McClure (R) sponsors SB 3108 alone.

Steve McClure

Sen. · R–54 · Sponsor

Committees

SB 3108 went before 2 committees: Assignments and Revenue.

Assignments
Assignments
Referred to · Feb 2, 2026
Revenue
Revenue
Referred to · Feb 10, 2026

History

SB 3108 has taken 8 actions since Feb 2, 2026, the latest on May 22, 2026.

ChamberAction
May 22, 2026
Senate
Rule 3-9(a) / Re-referred to Assignments
May 15, 2026
Senate
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Apr 24, 2026
Senate
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Mar 13, 2026
Senate
Rule 2-10 Committee Deadline Established As April 24, 2026
Feb 10, 2026
Senate
Assigned to Revenue

Votes

SB 3108 has not gone to a roll call.

Source: ilga.gov · legiscan.com