Below is a summary of activities of this section from July 1, 2023 through June 30, 2024. While past activity is no guarantee of future activity, it may give a idea of what to expect this year.
Section Stats
Newsletters
Issues: 11
CLE
Live Programs: 1
Discussions
Posts: 25
Legislation
Bills Reviewed: 470
Continuing Legal Education
Section members receive discounts on section-sponsored CLE programs. During the 2023–24 bar year, the Section sponsored the following programs:
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Sponsor LIVE WEB - Illinois Real Estate Tax Sales after Tyler v. Hennepin County, Minnesota (10/31/2023)
ISBA Central Discussions
ISBA Central communities allows section members to pose questions, answer questions, and share information with fellow section members. Members of the section get free access to the section’s community. Joining any section also grants you access to the Transactional and Litigation communities. Below are the total number of discussion posts during the 2023–24 bar year.
State and Local Taxation
- Community members: 406
- Total discussion posts: 25
Transactional
- Community members: 29,383
- Total discussion posts: 551
Litigation
- Community members: 29,384
- Total discussion posts: 1,463
Legislation
The Section Council reviewed 470 bills that may affect their members’ practice area. Highlights of the most recent legislative session include:
- House Bill 3144, among doing other things, eliminates the statewide 1% tax on groceries and allows local government bodies to impose, by ordinance or resolution, their own taxes on groceries.
- House Bill 4125, an initiative of the ISBA State & Local Tax Section Council, addresses a gap that exists under current law that prevents county assessing officials from correcting errors in past assessments of common areas in condominium, townhome, and homeowner associations. The proposal allows for a targeted exception to the three-year certificate of error limitation for assessment errors on common areas that gives county officials the means to solve the aforementioned problems.
- House Bill 4951 is the Spring legislative session’s revenue omnibus bill. Among the many things the bill does, it caps at $1,000 per month the discount retailers can keep for collecting sales taxes. It also creates the Interchange Fee Prohibition Act, which specifies that a payment card network, an acquirer bank, or a processor may not receive or charge a merchant any interchange fee on the tax amount or gratuity of an electronic payment transaction if the merchant informs the acquirer bank or its designee of the tax or gratuity amount as part of the authorization or settlement process for the electronic payment transaction.