HB3588

LIMITED LIABILITY-PROP TAX

Introduced·2/7/25
Introduced Text

Illinois HB3588 amends the Limited Liability Company Act to allow single-member LLCs to be treated as single taxpayers and appeal property tax.

Illinois HB3588 amends the Limited Liability Company Act to allow a single-member limited liability company to be considered a single taxpayer and appeal an assessment under the Property Tax Code. The bill also outlines rules for series within a limited liability company, including how they can be managed, named, and dissolved separately from the main LLC. The debts, liabilities, and obligations of a series are enforceable against the assets of that series only, not against the assets of the LLC generally or any other series.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Rules Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Mar 20, 2025

8:00 AM

Revenue & Finance Committee Hearing

Mar 20, 2025

8:08 AM

Tax Policy: Other Taxes Subcommittee Hearing

History

Mar 21, 2025

House

Rule 19(a) / Re-referred to Rules Committee

Mar 13, 2025

House

To Tax Policy: Other Taxes Subcommittee

Mar 11, 2025

House

Assigned to Revenue & Finance Committee