---
type: "Bill"
title: "PROP TX-CHARITABLE EXEMPTION"
description: "Amends the Property Tax Code. In provisions concerning charitable exemptions granted to limited liability companies, removes a requirement that the limited liability company must be a disregarded entity for federal and Illinois income tax purposes. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "103rd"
identifier: "SB 3209"
citation: "Illinois SB 3209 (103rd)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Karina Villa", "Tracy Katz Muhl"]
version_count: 3
action_count: 56
vote_count: 4
first_action: "2024-02-06"
last_action: "2024-08-09"
source: "openstates"
source_identifier: "ocd-bill/285e3888-229e-4e21-a086-88a1824e74ba"
source_url: "https://beta.ilga.gov/Legislation/BillStatus?DocNum=3209&GAID=17&DocTypeID=SB&LegId=152496&SessionID=112"
source_hash: "599b8246f8448fb03e135a50067ed2e4f5d24f054024e601b90c0e66e7f27657"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois SB 3209 (103rd) — PROP TX-CHARITABLE EXEMPTION

Amends the Property Tax Code. In provisions concerning charitable exemptions granted to limited liability companies, removes a requirement that the limited liability company must be a disregarded entity for federal and Illinois income tax purposes. Effective immediately.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3209.pdf)
2. **Engrossed** (committee substitute) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3209eng.pdf)
3. **Enrolled** (enrolled) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3209enr.pdf)

## Votes

- Revenue & Finance — **18–0** (pass) · lower
- Revenue — **9–0** (pass) · lower
- Third Reading — **101–0** (pass) · lower
- Third Reading — **58–1** (pass) · lower

## Sponsors

- Karina Villa — primary (person)
- Tracy Katz Muhl — primary (person)
- Amy Elik — cosponsor (person)
- Anna Moeller — cosponsor (person)
- Anne Stava-Murray — cosponsor (person)
- Camille Y. Lilly — cosponsor (person)
- Curtis J. Tarver, II — cosponsor (person)
- Dagmara Avelar — cosponsor (person)
- Dave Vella — cosponsor (person)
- Diane Blair-Sherlock — cosponsor (person)
- Emanuel "Chris" Welch — cosponsor (person)
- Gregg Johnson — cosponsor (person)
- Hoan Huynh — cosponsor (person)
- Jennifer Gong-Gershowitz — cosponsor (person)
- Joyce Mason — cosponsor (person)
- Justin Slaughter — cosponsor (person)
- Kam Buckner — cosponsor (person)
- Katie Stuart — cosponsor (person)
- Kelly M. Cassidy — cosponsor (person)
- Kevin John Olickal — cosponsor (person)
- Kimberly Du Buclet — cosponsor (person)
- Mary Beth Canty — cosponsor (person)
- Maura Hirschauer — cosponsor (person)
- Michael J. Kelly — cosponsor (person)
- Norma Hernandez — cosponsor (person)
- Robert "Bob" Rita — cosponsor (person)
- Sonya M. Harper — cosponsor (person)
- Theresa Mah — cosponsor (person)
- Travis Weaver — cosponsor (person)
- Will Guzzardi — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-06** Filed with Secretary by Sen. Karina Villa `filing`
- **2024-02-06** First Reading `reading-1`
- **2024-02-06** Referred to Assignments
- **2024-02-14** Assigned to Revenue `referral-committee`
- **2024-03-07** Do Pass Revenue; 009-000-000
- **2024-03-07** Placed on Calendar Order of 2nd Reading March 12, 2024 `reading-2`
- **2024-03-14** Second Reading `reading-2`
- **2024-03-14** Placed on Calendar Order of 3rd Reading March 20, 2024
- **2024-04-10** Placed on Calendar Order of 3rd Reading **
- **2024-04-12** Third Reading - Passed; 058-001-000 `passage, reading-3`
- **2024-04-12** Arrived in House `introduction`
- **2024-04-12** Chief House Sponsor Rep. Tracy Katz Muhl
- **2024-04-15** First Reading `reading-1`
- **2024-04-15** Referred to Rules Committee
- **2024-04-24** Assigned to Revenue & Finance Committee `referral-committee`
- **2024-04-25** Added Alternate Co-Sponsor Rep. Anne Stava-Murray
- **2024-04-25** Added Alternate Co-Sponsor Rep. Maura Hirschauer
- **2024-04-25** Added Alternate Co-Sponsor Rep. Will Guzzardi
- **2024-04-25** Added Alternate Co-Sponsor Rep. Robert "Bob" Rita
- **2024-04-25** Added Alternate Co-Sponsor Rep. Katie Stuart
- **2024-04-25** Added Alternate Co-Sponsor Rep. Justin Slaughter
- **2024-04-25** Added Alternate Co-Sponsor Rep. Theresa Mah
- **2024-04-25** Added Alternate Co-Sponsor Rep. Hoan Huynh
- **2024-04-25** Added Alternate Co-Sponsor Rep. Norma Hernandez
- **2024-04-25** Added Alternate Co-Sponsor Rep. Travis Weaver
- **2024-04-25** Added Alternate Co-Sponsor Rep. Amy Elik
- **2024-04-25** Added Alternate Co-Sponsor Rep. Gregg Johnson
- **2024-04-25** Added Alternate Co-Sponsor Rep. Curtis J. Tarver, II
- **2024-04-25** Added Alternate Co-Sponsor Rep. Jennifer Gong-Gershowitz
- **2024-04-25** Added Alternate Co-Sponsor Rep. Kevin John Olickal
- **2024-04-25** Added Alternate Co-Sponsor Rep. Mary Beth Canty
- **2024-04-25** Added Alternate Co-Sponsor Rep. Diane Blair-Sherlock
- **2024-04-25** Added Alternate Co-Sponsor Rep. Kimberly Du Buclet
- **2024-04-25** Added Alternate Co-Sponsor Rep. Dave Vella
- **2024-04-25** Added Alternate Co-Sponsor Rep. Joyce Mason
- **2024-04-25** Added Alternate Co-Sponsor Rep. Sonya M. Harper
- **2024-04-25** Added Alternate Co-Sponsor Rep. Michael J. Kelly
- **2024-04-25** Added Alternate Co-Sponsor Rep. Kelly M. Cassidy
- **2024-04-25** Added Alternate Co-Sponsor Rep. Emanuel "Chris" Welch
- **2024-04-25** Alternate Co-Sponsor Removed Rep. Will Guzzardi
- **2024-05-02** Added Alternate Co-Sponsor Rep. Camille Y. Lilly
- **2024-05-03** Committee/Final Action Deadline Extended-9(b) May 24, 2024
- **2024-05-09** Do Pass / Short Debate Revenue & Finance Committee; 018-000-000
- **2024-05-09** Placed on Calendar 2nd Reading - Short Debate `reading-2`
- **2024-05-13** Second Reading - Short Debate `reading-2`
- **2024-05-13** Placed on Calendar Order of 3rd Reading - Short Debate
- **2024-05-15** Added Alternate Chief Co-Sponsor Rep. Anna Moeller
- **2024-05-15** Added Alternate Chief Co-Sponsor Rep. Will Guzzardi
- **2024-05-15** Added Alternate Chief Co-Sponsor Rep. Dagmara Avelar
- **2024-05-15** Added Alternate Chief Co-Sponsor Rep. Kam Buckner
- **2024-05-17** Third Reading - Short Debate - Passed 101-000-000 `passage, reading-3`
- **2024-05-17** Passed Both Houses
- **2024-06-14** Sent to the Governor `executive-receipt`
- **2024-08-09** Governor Approved `executive-signature`
- **2024-08-09** Effective Date August 9, 2024
- **2024-08-09** Public Act . . . . . . . . . 103-0954 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/285e3888-229e-4e21-a086-88a1824e74ba`. Confidence: reported (aggregated from official Illinois legislature records).