republic-os/legislation/us/states/il/99th/sb-2427.md

---
type: "Bill"
title: "PROP TX-ERRONEOUS HOMESTEAD"
description: "Amends the Property Tax Code. In a Section concerning the general homestead exemption, provides that, in counties with 3,000,000 or more inhabitants, if a property is not occupied by its owner as a principal residence as of January 1 of the current tax year, then the property owner shall notify the chief county assessment officer by April 1 of the current tax year that the property was not occupied by the owner as a principal residence as of January 1 of the current tax year. Provides that, if such a notification is made and a general homestead exemption is granted for the property, that homestead exemption shall not be considered an erroneous homestead exemption. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "99th"
identifier: "SB 2427"
citation: "Illinois SB 2427 (99th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 51
vote_count: 3
first_action: "2016-02-09"
last_action: "2016-08-19"
source: "openstates"
source_identifier: "ocd-bill/800a4b5d-5543-4f95-912d-522ba9db2d6c"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2427&GAID=13&DocTypeID=SB&LegId=93979&SessionID=88&GA=99"
source_hash: "db6ae82bdb5bde43d43e0317e36056d80f469b4452c534588343e73d780b3afb"
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 2427 (99th) — PROP TX-ERRONEOUS HOMESTEAD

Amends the Property Tax Code. In a Section concerning the general homestead exemption, provides that, in counties with 3,000,000 or more inhabitants, if a property is not occupied by its owner as a principal residence as of January 1 of the current tax year, then the property owner shall notify the chief county assessment officer by April 1 of the current tax year that the property was not occupied by the owner as a principal residence as of January 1 of the current tax year. Provides that, if such a notification is made and a general homestead exemption is granted for the property, that homestead exemption shall not be considered an erroneous homestead exemption. Effective immediately.

## 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=09900SB2427&GA=99&SessionId=88&DocTypeId=SB&LegID=93979&DocNum=2427&GAID=13&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09900SB2427eng&GA=99&SessionId=88&DocTypeId=SB&LegID=93979&DocNum=2427&GAID=13&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09900SB2427enr&GA=99&SessionId=88&DocTypeId=SB&LegID=93979&DocNum=2427&GAID=13&Session=&print=true)

## Votes

- Third Reading — **116–0** (pass) · lower
- Third Reading — **57–0** (pass) · upper
- Concurrence, Amendment 2 — **58–0** (pass) · upper

## Sponsors

- Emil Jones, III — primary (person)
- Robert Rita — cosponsor (person)

## Timeline

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

- **2016-02-09** Filed with Secretary by Sen. Emil Jones, III `filing`
- **2016-02-09** First Reading `reading-1`
- **2016-02-09** Referred to Assignments `referral-committee`
- **2016-03-30** Assigned to Revenue `referral-committee`
- **2016-04-06** Do Pass Revenue; 011-000-000 `committee-passage`
- **2016-04-06** Placed on Calendar Order of 2nd Reading April 7, 2016
- **2016-04-12** Second Reading `reading-2`
- **2016-04-12** Placed on Calendar Order of 3rd Reading April 13, 2016
- **2016-04-19** Third Reading - Passed; 057-000-000 `reading-3, passage`
- **2016-04-20** Arrived in House `introduction`
- **2016-04-20** Chief House Sponsor Rep. Al Riley
- **2016-04-20** First Reading `reading-1`
- **2016-04-20** Referred to Rules Committee `referral-committee`
- **2016-04-26** Assigned to Revenue & Finance Committee `referral-committee`
- **2016-04-27** To Property Tax Subcommittee
- **2016-05-13** Rule 19(a) / Re-referred to Rules Committee `referral-committee`
- **2016-05-18** Assigned to Revenue & Finance Committee `referral-committee`
- **2016-05-18** Final Action Deadline Extended-9(b) May 27, 2016
- **2016-05-18** To Property Tax Subcommittee
- **2016-05-24** Added Alternate Co-Sponsor Rep. Robert Rita
- **2016-05-25** House Committee Amendment No. 1 Filed with Clerk by Rep. Al Riley `amendment-introduction`
- **2016-05-25** House Committee Amendment No. 1 Referred to Rules Committee `referral-committee`
- **2016-05-26** Recommends Do Pass Subcommittee/ Revenue & Finance Committee; 004-000-000 `committee-passage`
- **2016-05-26** Remains in Revenue & Finance Committee
- **2016-05-26** Do Pass / Short Debate Revenue & Finance Committee; 011-000-000 `committee-passage`
- **2016-05-26** House Committee Amendment No. 1 Tabled Pursuant to Rule 40 `amendment-failure`
- **2016-05-26** Placed on Calendar 2nd Reading - Short Debate
- **2016-05-26** House Floor Amendment No. 2 Filed with Clerk by Rep. Al Riley `amendment-introduction`
- **2016-05-26** House Floor Amendment No. 2 Referred to Rules Committee `referral-committee`
- **2016-05-26** Second Reading - Short Debate `reading-2`
- **2016-05-26** Held on Calendar Order of Second Reading - Short Debate `reading-2`
- **2016-05-27** Final Action Deadline Extended-9(b) May 31, 2016
- **2016-05-29** House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 003-001-000 `committee-passage-favorable`
- **2016-05-29** House Floor Amendment No. 2 Adopted `amendment-passage`
- **2016-05-29** Placed on Calendar Order of 3rd Reading - Short Debate
- **2016-05-30** Third Reading - Short Debate - Passed 116-000-000 `reading-3, passage`
- **2016-05-30** Secretary's Desk - Concurrence House Amendment(s) 2
- **2016-05-30** Placed on Calendar Order of Concurrence House Amendment(s) 2 - May 31, 2016
- **2016-05-30** House Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Emil Jones, III `filing`
- **2016-05-30** House Floor Amendment No. 2 Motion to Concur Referred to Assignments `referral-committee`
- **2016-05-31** Added as Co-Sponsor Sen. Michael E. Hastings
- **2016-05-31** House Floor Amendment No. 2 Motion to Concur Assignments Referred to State Government and Veterans Affairs `referral-committee`
- **2016-05-31** House Floor Amendment No. 2 Motion To Concur Recommended Do Adopt State Government and Veterans Affairs; 006-000-000
- **2016-05-31** House Floor Amendment No. 2 Senate Concurs 058-000-000
- **2016-05-31** Added as Co-Sponsor Sen. Napoleon Harris, III
- **2016-05-31** Senate Concurs
- **2016-05-31** Passed Both Houses
- **2016-06-29** Sent to the Governor `executive-receipt`
- **2016-08-19** Governor Approved `executive-signature`
- **2016-08-19** Effective Date August 19, 2016
- **2016-08-19** Public Act . . . . . . . . . 99-0851 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/800a4b5d-5543-4f95-912d-522ba9db2d6c`. Confidence: reported (aggregated from official Illinois legislature records).