In its text and in its phrasing, the proposed Amendment to the Revenue Article of the Constitution of Illinois, represents the considered judgment of tax experts and legislators to modernize the Revenue system in Illinois. It will be submitted for adoption by the voters in the November election.

When the Constitution of Illinois was adopted in 1870, the taxable property in the State consisted principally of real property and tangible, visible personal property. With the increase in population in an ever-expanding economy, the real estate remained visible, but personal property became varied in form and difficult to locate and more difficult to evaluate.

Many of our neighboring States impose both property and income taxes for the support of the State government. Illinois imposes neither. Presently, the State of Illinois does not receive any part of the property taxes collected in the Counties. The proposed Amendment expressly prohibits the imposition of a graduated income tax in the State of Illinois. State government is supported principally by privilege taxes. Thus, the proposed Amendment to the Revenue Article is of vital concern to the municipal governments, which exist principally on property taxes.

The existing Revenue Article requires that taxes must be "uniform," and while the Legislature has broad powers to classify trades and occupations for the purpose of imposing privilege taxes, it has no power to classify different kinds of property for the assessment of ad valorem taxes. As a consequence, the local taxing bodies have a limitation or restriction in the collection of property taxes, which limitation does not apply to privilege taxes imposed for the operation of the State government.

The demand for increased public services and the increasing cost of rendering such services, make it apparent in every municipal government, that the tax burden should be shared by all of the people, in respect to the kind of property they own, based on the realistic classification of differing forms of property, and freed from the restrictions of uniformity. Under the present wording of the Constitution, neither the Legislature nor any local assessor may classify different kinds of property for taxation.

Local tax assessors are human, and taxpayers are human. They do not want to assess or pay ad valorem taxes on property which is unproductive or on which the tax rate is greater than the net return from the property to the owner. It has been estimated that almost half of the property in Illinois is not taxed, although the owners would be willing and able to pay a reasonable tax, if the type of property could be classified on a basis of realistic valuation.

The Blue Folder, containing the text of the present Revenue Article, and the proposed Amendment to the Article, and the reasons for its adoption, is being distributed to the individual voter by election officials. It merits the study and understanding of every voter, and it should have the support of all persons who are interested in effective and progressive municipal government.

George E. Drach,
State Senator, 45th District
Senate Majority Whip