Illinois Constitution ARTICLE IX - REVENUE
Illinois Constitution – Article IX: Revenue
Article IX of the Illinois Constitution deals with state and local government revenue, outlining how taxes are imposed, collected, and regulated.
Here is a summary of the main sections and provisions of Article IX:
Section 1 – State Revenue Power
The General Assembly has the power to raise revenue through taxes and fees. Taxes must be uniform within a class, meaning similar types of property or transactions must be taxed the same way.
Section 2 – Non-Property Taxes
Taxes other than property taxes (such as income or sales tax) must be uniform on the same class of subjects.
The state income tax must be non-graduated, meaning a flat tax rate must apply to individuals and a separate flat rate for corporations.
Section 3 – Property Tax
Property taxes must be uniform based on property value.
Real property (land/buildings) is to be assessed separately from personal property.
Personal property tax is abolished (as of January 1, 1979).
Section 4 – Exemptions
Certain types of property are exempt from taxation, such as:
Property used for charitable, religious, or educational purposes.
Cemeteries, state-owned property, and some agricultural and veterans’ organizations.
Section 5 – Classification
Real estate may be classified for tax purposes, but the highest rate for any class may not exceed 2.5 times the lowest rate.
Section 6 – Personal Property Replacement Taxes
After the abolition of personal property taxes, the state must replace that revenue for local governments through state-collected replacement taxes.
Section 7 – State Debt and Budgeting
Tax revenues must be used to meet state obligations, including debt payments and funding public services.
Section 8 – Motor Fuel Taxes and Fees
Revenues from motor fuel taxes and license fees must be used exclusively for transportation-related purposes (e.g., road construction, maintenance).
Section 9 – Tax Increases by Legislation
Some tax increases may require a supermajority vote in the General Assembly or voter approval, depending on the nature of the tax.
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