Will County Gazette

Patrick Sheehan introduced HB2660 in the Illinois House on Feb. 4, 2025, during the general assembly session 104, according to the Illinois General Assembly.

According to the Illinois General Assembly site, the legislature summarized the bill's official text as follows: "Amends the Property Tax Code. Provides that, in all counties, any change in assessment resulting from reassessment in the general assessment year shall not exceed the lesser of the following: (1) 3% of the assessed value of the property for the prior year; or (2) the percentage change in the Consumer Price Index during the 12-month calendar year preceding the assessment year. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately."

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill amends the Property Tax Code to limit property assessment increases during a general reassessment year in Illinois to the lesser of 3% of the prior year's assessed value or the percentage change in the Consumer Price Index from the previous calendar year. This limitation does not apply if the property's assessment increase is due to an addition, improvement, or modification, or if the property is sold. The bill prevents home rule units from imposing taxes beyond this stated limitation. The effective date is upon becoming law.

Patrick Sheehan has proposed another three bills since the beginning of the 104th session.

Patrick Sheehan is currently serving in the Illinois State House, representing the state's 37th House District. He replaced previous state representative Tim Ozinga in 2024.

Bills in Illinois follow a multi-step legislative process, beginning with introduction in either the House or Senate, followed by committee review, floor debates, and votes in both chambers before reaching the governor for approval or veto. The General Assembly operates on a biennial schedule, and while typically thousands of bills are introduced each session, only a fraction successfully pass through the process to become law.

You can read more about bills and other measures here.

Bill Number	Date Introduced	Short Description
HB2660	02/04/2025	Amends the Property Tax Code. Provides that, in all counties, any change in assessment resulting from reassessment in the general assessment year shall not exceed the lesser of the following: (1) 3% of the assessed value of the property for the prior year; or (2) the percentage change in the Consumer Price Index during the 12-month calendar year preceding the assessment year. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.
HB1938	01/29/2025	Amends the Decennial Committees on Local Government Efficiency Act. Provides that the term "governmental unit" does not include a fire protection districts established under the Fire Protection District Act.
HB1634	01/23/2025	Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.
HB1104	01/09/2025	Amends the Decennial Committees on Local Government Efficiency Act. Provides that a governmental unit may form a committee (rather than must form a committee) to study local efficiencies and report recommendations regarding efficiencies and increased accountability to the county board in which the governmental unit is located.