Reported by CommitteeFiled Feb 4, 2026
Sponsor: Tony M. McCombie
Latest Action
Rule 19(a) / Re-referred to Rules Committee
Apr 17, 2026
Summary
The bill changes the Illinois Property Tax Code so that buildings or structures that are not set on a permanent foundation and not hooked up to utilities for year‑round use are no longer classified as real property for tax purposes. Mobile homes are treated separately under existing mobile‑home tax laws, and spent nuclear fuel storage systems from decommissioned plants remain taxable as real property. The change takes effect immediately.
AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.
Topics
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