IL HB3675

Allows any Illinois county to establish a voluntary program beginning in tax year 2009 where property owners can perform services for the county in exchange for property tax liability reductions.

Eligible participants are owners of properties qualifying for the general homestead exemption under Section 15-175 or the alternative general homestead exemption under Section 15-176.

Volunteers cannot be credited at more than the State minimum wage per hour, with a maximum annual reduction of either the portion of the property tax bill payable to the county or $750, whichever is less.

Counties must maintain records of each volunteer's hours of service and tax liability reduction, provide copies to the county clerk and taxpayer before the tax bill is issued, and may establish local rules for program implementation.

Tax liability reductions are not considered income, wages, or employment for taxation or workers' compensation purposes, but volunteers are deemed public employees for unemployment insurance purposes.