Article IX — REVENUE

10 sections · 0 paragraphs in this article.

10 provisionsFiltered byArt. IX

Ill. Const. art. IX, § 1 STATE REVENUE POWER
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The General Assembly has the exclusive power to raise revenue by law except as limited or otherwise provided in this Constitution. The power of taxation shall not be surrendered, suspended, or contracted away. (Source: Illinois Constitution.)
Ill. Const. art. IX, § 2 NON-PROPERTY TAXES - CLASSIFICATION, EXEMPTIONS, DEDUCTIONS, ALLOWANCES AND CREDITS
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In any law classifying the subjects or objects of non-property taxes or fees, the classes shall be reasonable and the subjects and objects within each class shall be taxed uniformly. Exemptions, deductions, credits, refunds and other allowances shall be reasonable. (Source: Illin…
Ill. Const. art. IX, § 3 LIMITATIONS ON INCOME TAXATION
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[Repealed.]
Ill. Const. art. IX, § 4 REAL PROPERTY TAXATION
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[Repealed.]
Ill. Const. art. IX, § 5 PERSONAL PROPERTY TAXATION
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[Repealed.]
Ill. Const. art. IX, § 6 EXEMPTIONS FROM PROPERTY TAXATION
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The General Assembly by law may exempt from taxation only the property of the State, units of local government and school districts and property used exclusively for agricultural and horticultural societies, and for school, religious, cemetery and charitable purposes. The General…
Ill. Const. art. IX, § 7 OVERLAPPING TAXING DISTRICTS
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The General Assembly may provide by law for fair apportionment of the burden of taxation of property situated in taxing districts that lie in more than one county. (Source: Illinois Constitution.)
Ill. Const. art. IX, § 8 TAX SALES
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[Repealed.]
Ill. Const. art. IX, § 9 STATE DEBT
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[Repealed.]
Ill. Const. art. IX, § 10 REVENUE ARTICLE NOT LIMITED
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This Article is not qualified or limited by the provisions of Article VII of this Constitution concerning the size of the majorities in the General Assembly necessary to deny or limit the power to tax granted to units of local government. (Source: Illinois Constitution.)