Proviso Township High School District No. 209 v. Hynes

The subject of this appeal is the validity under article IX, section 6, of the Illinois Constitution of two recently enacted provisions of the Revenue Act of 1939 which grant exemptions from real estate taxes: section 19.23 — la, as amended and effective January 31, 1980 (Pub. Act 81 — 1223), referred to hereafter as the “annual homestead exemption,” and section 19.23 — 4, which was enacted September 26, 1979, and became effective July 1, 1980 (Ill. Rev. Stat. 1979, ch. 120, par. 500.23 — 4), referred to hereafter as the “homestead improvement exemption.”

Plaintiff Proviso Township High School…