---
type: "Bill"
title: "PROP TX-OVERPAYMENTS"
description: "Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, makes the following changes applicable to Cook County: (i) allows the claimant to recover the costs of suit, and (ii) provides that the total amount of taxes and interest refunded for claims for which the right to a refund arose prior to January 1, 2009 shall not exceed $2,500,000 per year."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "98th"
identifier: "SB 2854"
citation: "Illinois SB 2854 (98th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 44
vote_count: 2
first_action: "2014-02-04"
last_action: "2014-08-22"
source: "openstates"
source_identifier: "ocd-bill/60feff28-d1dd-4315-a9d2-3ab056989f82"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2854&GAID=12&DocTypeID=SB&LegId=78849&SessionID=85&GA=98"
source_hash: "882959a78be8d86d3a49198cf5ae653423c51e19fa589121d92b744ca05a9efc"
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 2854 (98th) — PROP TX-OVERPAYMENTS

Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, makes the following changes applicable to Cook County: (i) allows the claimant to recover the costs of suit, and (ii) provides that the total amount of taxes and interest refunded for claims for which the right to a refund arose prior to January 1, 2009 shall not exceed $2,500,000 per year.

## Version chain

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

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800SB2854&GA=98&SessionId=85&DocTypeId=SB&LegID=78849&DocNum=2854&GAID=12&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800SB2854eng&GA=98&SessionId=85&DocTypeId=SB&LegID=78849&DocNum=2854&GAID=12&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09800SB2854enr&GA=98&SessionId=85&DocTypeId=SB&LegID=78849&DocNum=2854&GAID=12&Session=&print=true)

## Votes

- Third Reading — **112–1** (pass) · lower
- Third Reading — **50–0** (pass) · upper

## Sponsors

- André M. Thapedi — cosponsor (person)
- Elaine Nekritz — cosponsor (person)
- Elgie R. Sims, Jr. — cosponsor (person)
- Emil Jones, III — primary (person)
- Marcus C. Evans, Jr. — cosponsor (person)
- Thomas Morrison — cosponsor (person)

## Timeline

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

- **2014-02-04** Filed with Secretary by Sen. Emil Jones, III `filing`
- **2014-02-04** First Reading `reading-1`
- **2014-02-04** Referred to Assignments `referral-committee`
- **2014-02-11** Assigned to Revenue `referral-committee`
- **2014-02-19** Added as Co-Sponsor Sen. Michael Noland
- **2014-02-20** Postponed - Revenue
- **2014-02-27** Do Pass Revenue; 009-002-001 `committee-passage`
- **2014-02-27** Placed on Calendar Order of 2nd Reading March 4, 2014
- **2014-03-05** Second Reading `reading-2`
- **2014-03-05** Placed on Calendar Order of 3rd Reading March 6, 2014
- **2014-03-21** Added as Chief Co-Sponsor Sen. Martin A. Sandoval
- **2014-03-21** Added as Chief Co-Sponsor Sen. Donne E. Trotter
- **2014-03-21** Added as Chief Co-Sponsor Sen. Bill Cunningham
- **2014-04-01** Added as Co-Sponsor Sen. Kimberly A. Lightford
- **2014-04-01** Third Reading - Passed; 050-000-003 `reading-3, passage`
- **2014-04-01** Arrived in House `introduction`
- **2014-04-01** Chief House Sponsor Rep. Robert Rita
- **2014-04-01** First Reading `reading-1`
- **2014-04-01** Referred to Rules Committee `referral-committee`
- **2014-04-23** Assigned to Revenue & Finance Committee `referral-committee`
- **2014-04-24** To Property Tax Subcommittee
- **2014-05-16** Committee Deadline Extended-Rule 9(b) May 23, 2014
- **2014-05-20** Added Alternate Chief Co-Sponsor Rep. Michael J. Zalewski
- **2014-05-20** Added Alternate Chief Co-Sponsor Rep. David McSweeney
- **2014-05-20** Added Alternate Chief Co-Sponsor Rep. Anthony DeLuca
- **2014-05-20** Added Alternate Chief Co-Sponsor Rep. Jeanne M Ives
- **2014-05-21** Added Alternate Co-Sponsor Rep. André M. Thapedi
- **2014-05-21** Added Alternate Co-Sponsor Rep. Elgie R. Sims, Jr.
- **2014-05-21** Added Alternate Co-Sponsor Rep. Marcus C. Evans, Jr.
- **2014-05-23** Final Action Deadline Extended-9(b) May 30, 2014
- **2014-05-27** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 005-000-000 `committee-passage`
- **2014-05-27** Remains in Revenue & Finance Committee
- **2014-05-27** Do Pass / Short Debate Revenue & Finance Committee; 010-000-000 `committee-passage`
- **2014-05-27** Placed on Calendar 2nd Reading - Short Debate
- **2014-05-27** Second Reading - Short Debate `reading-2`
- **2014-05-27** Placed on Calendar Order of 3rd Reading - Short Debate
- **2014-05-29** Third Reading - Short Debate - Passed 112-001-002 `reading-3, passage`
- **2014-05-29** Passed Both Houses
- **2014-05-29** Added Alternate Co-Sponsor Rep. Thomas Morrison
- **2014-05-29** Added Alternate Co-Sponsor Rep. Elaine Nekritz
- **2014-06-27** Sent to the Governor `executive-receipt`
- **2014-08-22** Governor Approved `executive-signature`
- **2014-08-22** Effective Date January 1, 2015
- **2014-08-22** Public Act . . . . . . . . . 98-1026 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/60feff28-d1dd-4315-a9d2-3ab056989f82`. Confidence: reported (aggregated from official Illinois legislature records).