Article IX
Constitution of the State of Illinois
ARTICLE IX REVENUE
SECTION 1. STATE REVENUE POWER
The General Assembly has the exclusive power to raise
revenue by law except as limited or otherwise provided in
this Constitution. The power of taxation shall not be
surrendered, suspended, or contracted away.
(Source: Illinois Constitution.)
SECTION 2. NON-PROPERTY TAXES - CLASSIFICATION,
EXEMPTIONS, DEDUCTIONS, ALLOWANCES
AND CREDITS
In any law classifying the subjects or objects of
non-property taxes or fees, the classes shall be reasonable
and the subjects and objects within each class shall be taxed
uniformly. Exemptions, deductions, credits, refunds and other
allowances shall be reasonable.
(Source: Illinois Constitution.)
SECTION 3. LIMITATIONS ON INCOME TAXATION
(a) A tax on or measured by income shall be at a
non-graduated rate. At any one time there may be no more than
one such tax imposed by the State for State purposes on
individuals and one such tax so imposed on corporations. In
any such tax imposed upon corporations the rate shall not
exceed the rate imposed on individuals by more than a ratio
of 8 to 5.
(b) Laws imposing taxes on or measured by income may
adopt by reference provisions of the laws and regulations of
the United States, as they then exist or thereafter may be
changed, for the purpose of arriving at the amount of income
upon which the tax is imposed.
(Source: Illinois Constitution.)
SECTION 4. REAL PROPERTY TAXATION
(a) Except as otherwise provided in this Section, taxes
upon real property shall be levied uniformly by valuation
ascertained as the General Assembly shall provide by law.
(b) Subject to such limitations as the General Assembly
may hereafter prescribe by law, counties with a population of
more than 200,000 may classify or continue to classify real
property for purposes of taxation. Any such classification
shall be reasonable and assessments shall be uniform within
each class. The level of assessment or rate of tax of the
highest class in a county shall not exceed two and one-half
times the level of assessment or rate of tax of the lowest
class in that county. Real property used in farming in a
county shall not be assessed at a higher level of assessment
than single family residential real property in that county.
(c) Any depreciation in the value of real estate
occasioned by a public easement may be deducted in assessing
such property.
(Source: Illinois Constitution.)
SECTION 5. PERSONAL PROPERTY TAXATION
(a) The General Assembly by law may classify personal
property for purposes of taxation by valuation, abolish such
taxes on any or all classes and authorize the levy of taxes
in lieu of the taxation of personal property by valuation.
(b) Any ad valorem personal property tax abolished on or
before the effective date of this Constitution shall not be
reinstated.
(c) On or before January 1, 1979, the General Assembly
by law shall abolish all ad valorem personal property taxes
and concurrently therewith and thereafter shall replace all
revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal
property taxes subsequent to January 2, 1971. Such revenue
shall be replaced by imposing statewide taxes, other than ad
valorem taxes on real estate, solely on those classes
relieved of the burden of paying ad valorem personal property
taxes because of the abolition of such taxes subsequent to
January 2, 1971. If any taxes imposed for such replacement
purposes are taxes on or measured by income, such replacement
taxes shall not be considered for purposes of the limitations
of one tax and the ratio of 8 to 5 set forth in Section 3(a)
of this Article.
(Source: Illinois Constitution.)
SECTION 6. EXEMPTIONS FROM PROPERTY TAXATION
The General Assembly by law may exempt from taxation only
the property of the State, units of local government and
school districts and property used exclusively for
agricultural and horticultural societies, and for school,
religious, cemetery and charitable purposes. The General
Assembly by law may grant homestead exemptions or rent
credits.
(Source: Illinois Constitution.)
SECTION 7. OVERLAPPING TAXING DISTRICTS
The General Assembly may provide by law for fair
apportionment of the burden of taxation of property situated
in taxing districts that lie in more than one county.
(Source: Illinois Constitution.)
SECTION 8. TAX SALES
(a) Real property shall not be sold for the nonpayment
of taxes or special assessments without judicial proceedings.
(b) The right of redemption from all sales of real
estate for the nonpayment of taxes or special assessments,
except as provided in subsections (c) and (d), shall exist in
favor of owners and persons interested in such real estate
for not less than 2 years following such sales.
(c) The right of redemption from the sale for nonpayment
of taxes or special assessments of a parcel of real estate
which: (1) is vacant non-farm real estate or (2) contains an
improvement consisting of a structure or structures each of
which contains 7 or more residential units or (3) is
commercial or industrial property; shall exist in favor of
owners and persons interested in such real estate for not
less than one year following such sales.
(d) The right of redemption from the sale for nonpayment
of taxes or special assessments of a parcel real estate
which: (1) is vacant non-farm real estate or (2) contains an
improvement consisting of a structure or structures each of
which contains 7 or more residential units or (3) is
commercial or industrial property; and upon which all or a
part of the general taxes for each of 2 or more years are
delinquent shall exist in favor of owners and persons
interested in such real estate for not less than 6 months
following such sales.
(e) Owners, occupants and parties interested shall be
given reasonable notice of the sale and the date of
expiration of the period of redemption as the General
Assembly provides by law.
(Source: Amendment adopted at general election November 6,
1990.)
SECTION 9. STATE DEBT
(a) No State debt shall be incurred except as provided
in this Section. For the purpose of this Section, "State
debt" means bonds or other evidences of indebtedness which
are secured by the full faith and credit of the State or are
required to be repaid, directly or indirectly, from tax
revenue and which are incurred by the State, any department,
authority, public corporation or quasi-public corporation of
the State, any State college or university, or any other
public agency created by the State, but not by units of local
government, or school districts.
(b) State debt for specific purposes may be incurred or
the payment of State or other debt guaranteed in such amounts
as may be provided either in a law passed by the vote of
three-fifths of the members elected to each house of the
General Assembly or in a law approved by a majority of the
electors voting on the question at the next general election
following passage. Any law providing for the incurring or
guaranteeing of debt shall set forth the specific purposes
and the manner of repayment.
(c) State debt in anticipation of revenues to be
collected in a fiscal year may be incurred by law in an
amount not exceeding 5% of the State's appropriations for
that fiscal year. Such debt shall be retired from the
revenues realized in that fiscal year.
(d) State debt may be incurred by law in an amount not
exceeding 15% of the State's appropriations for that fiscal
year to meet deficits caused by emergencies or failures of
revenue. Such law shall provide that the debt be repaid
within one year of the date it is incurred.
(e) State debt may be incurred by law to refund
outstanding State debt if the refunding debt matures within
the term of the outstanding State debt.
(f) The State, departments, authorities, public
corporations and quasi-public corporations of the State, the
State colleges and universities and other public agencies
created by the State, may issue bonds or other evidences of
indebtedness which are not secured by the full faith and
credit or tax revenue of the State nor required to be repaid,
directly or indirectly, from tax revenue, for such purposes
and in such amounts as may be authorized by law.
(Source: Illinois Constitution.)
SECTION 10. REVENUE ARTICLE NOT LIMITED
This Article is not qualified or limited by the
provisions of Article VII of this Constitution concerning the
size of the majorities in the General Assembly necessary to
deny or limit the power to tax granted to units of local
government.
(Source: Illinois Constitution.)
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