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IL SB3275

Bill

Status

Passed

8/9/2024

Primary Sponsor

Linda Holmes

Click for details

Origin

Senate

103rd General Assembly

AI Summary

  • Amends the Property Tax Code to phase out paper revenue stamps by December 31, 2025, after which all counties must use electronic revenue stamps or alternative indicia to indicate transfer tax payments
  • Requires recorders and registrars of titles to electronically file returns using a Department-required electronic system and remit transfer taxes via debit payment or ACH credit by the 10th day of the following month
  • Mandates that all property sale transactions be transmitted to the Department through its electronic system regardless of whether paper, electronic, or alternative revenue stamps are used
  • Allows the Department to suspend a recorder or registrar's electronic filing and remittance privileges if returns are not filed or taxes are not fully paid within 15 days of the required deadline
  • Updates the definition of "revenue stamp" to include electronic or alternative indicia (until December 31, 2025) and clarifies that "affixed" means physically or electronically indicated

Legislative Description

PROP TX-STAMPS

Last Action

Public Act . . . . . . . . . 103-0963

8/9/2024

Committee Referrals

Revenue & Finance4/24/2024
Rules4/15/2024
Revenue2/20/2024
Assignments2/6/2024

Full Bill Text

No bill text available