Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateIllinoisIntroduced
SB 3868: INC TAX-PROP TAX CREDIT
John Curran
SB 3868 status: Introduced — Added as Co-Sponsor Sen. Donald P. DeWitte (updated Sep 21, 2026).
Source
LegiScan
Confidence
High
Analysis basis
LegiScan full bill text
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
68OUT OF 100
Score:68/100 civic fit
Risk:Low Risk
Impact:Moderate Impact 60/100
Constitutionality100%
Bipartisan60%
Public opinion85%
Bill summary
What changes
The bill amends the Illinois Income Tax Act to increase the residential real property tax credit from 5% to 10% of property taxes paid on a taxpayer's principal residence.
Who is affected
Individual taxpayers who own and reside in their principal residence, subject to existing income caps ($500,000 joint; $250,000 other).
Requirements and enforcement
Taxpayers must meet existing income thresholds to claim the credit; the credit is now permanent by removing the sunset clause.
Costs and funding
The state will experience a reduction in total income tax revenue due to the increased credit amount.
When it takes effect
Effective immediately upon becoming law.
Potential benefits
Provides enhanced financial relief for homeowners and helps offset rising property tax costs.
Risks and tradeoffs
Impacts state revenue and does not provide comparable relief to the non-homeowning population.
What is still unknown
The precise impact on the state budget and the potential reaction of local taxing districts to the tax relief.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
70%
Benefits
- Increases annual disposable income for individual homeowners
- Provides direct financial relief against rising property tax burdens
- Maintains existing progressive income thresholds to target lower-to-middle earners
Risks
- Reduces total state General Fund income tax revenue
- Administrative overhead costs associated with processing adjusted tax credits
- Potentially shifts local government reliance toward other revenue streams
Society
Positive outlook
65%
Benefits
- Helps middle-income families manage cost-of-living increases
- Reduces financial pressure on primary residence ownership
- Provides a scalable benefit tied directly to property tax expenses
Risks
- Excludes non-homeowning population, including most renters
- Inequity between property tax rates in high-cost vs low-cost regions
- Does not address underlying causes of rising property tax assessments
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
LegiScan
Official bill text or data from LegiScan.
Confidence
High
Information is complete and verified.
Analysis basis
LegiScan full bill text
Source used for this bill's analysis.
Source note
Reduction in state revenue could influence future funding allocations for public services.
Analysis scope
Fiscal impact to the state budget is not explicitly quantified in the text.
04
Where it stands
Official record- IntroducedCurrent
- CommitteeUpcoming
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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