SB 55 – Extension of property tax poverty exemption.

The bill would have amended the General Property Tax Act to extend a provision allowing an automatic poverty exemption under certain conditions for the 2022 tax year through the 2023 tax year for properties that were exempt in the 2019, 2020, or 2021 tax year. The governing body of a local assessing unit would have until December 1, 2023, to adopt a resolution to continue the exemption for those properties and would have to report each exemption granted by the
board of review for the immediately preceding tax year to the Department of Treasury. Additionally, the bill would allow a board of review to grant a partial poverty exemption equal to a 75% reduction in taxable value for the tax year in which the exemption was granted.

People should not have their property seized due to poverty. This bill would have extended the exemption process.

Sen. Nesbitt voted yes.

Bill Details


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