100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4283

 

Introduced , by Rep. Linda Chapa LaVia

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-170

    Amends the Property Tax Code. Provides that, beginning in taxable year 2018, the maximum reduction under the Senior Citizens Homestead Exemption is $8,000 in counties with 3,000,000 or more inhabitants and $7,000 in all other counties. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4283LRB100 16249 HLH 31372 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 15-170 as follows:
 
6    (35 ILCS 200/15-170)
7    Sec. 15-170. Senior citizens homestead exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a
17leasehold interest of land on which a single family residence
18is located, which is occupied as a residence by a person 65
19years or older who has an ownership interest therein, legal,
20equitable or as a lessee, and on which he or she is liable for
21the payment of property taxes. Before taxable year 2004, the
22maximum reduction shall be $2,500 in counties with 3,000,000 or
23more inhabitants and $2,000 in all other counties. For taxable

 

 

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1years 2004 through 2005, the maximum reduction shall be $3,000
2in all counties. For taxable years 2006 and 2007, the maximum
3reduction shall be $3,500. For taxable years 2008 through 2011,
4the maximum reduction is $4,000 in all counties. For taxable
5year 2012, the maximum reduction is $5,000 in counties with
63,000,000 or more inhabitants and $4,000 in all other counties.
7For taxable years 2013 through 2016, the maximum reduction is
8$5,000 in all counties. For taxable year years 2017 and
9thereafter, the maximum reduction is $8,000 in counties with
103,000,000 or more inhabitants and $5,000 in all other counties.
11For taxable years 2018 and thereafter, the maximum reduction is
12$8,000 in counties with 3,000,000 or more inhabitants and
13$7,000 in all other counties.
14    For land improved with an apartment building owned and
15operated as a cooperative, the maximum reduction from the value
16of the property, as equalized by the Department, shall be
17multiplied by the number of apartments or units occupied by a
18person 65 years of age or older who is liable, by contract with
19the owner or owners of record, for paying property taxes on the
20property and is an owner of record of a legal or equitable
21interest in the cooperative apartment building, other than a
22leasehold interest. For land improved with a life care
23facility, the maximum reduction from the value of the property,
24as equalized by the Department, shall be multiplied by the
25number of apartments or units occupied by persons 65 years of
26age or older, irrespective of any legal, equitable, or

 

 

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1leasehold interest in the facility, who are liable, under a
2contract with the owner or owners of record of the facility,
3for paying property taxes on the property. In a cooperative or
4a life care facility where a homestead exemption has been
5granted, the cooperative association or the management firm of
6the cooperative or facility shall credit the savings resulting
7from that exemption only to the apportioned tax liability of
8the owner or resident who qualified for the exemption. Any
9person who willfully refuses to so credit the savings shall be
10guilty of a Class B misdemeanor. Under this Section and
11Sections 15-175, 15-176, and 15-177, "life care facility" means
12a facility, as defined in Section 2 of the Life Care Facilities
13Act, with which the applicant for the homestead exemption has a
14life care contract as defined in that Act.
15    When a homestead exemption has been granted under this
16Section and the person qualifying subsequently becomes a
17resident of a facility licensed under the Assisted Living and
18Shared Housing Act, the Nursing Home Care Act, the Specialized
19Mental Health Rehabilitation Act of 2013, the ID/DD Community
20Care Act, or the MC/DD Act, the exemption shall continue so
21long as the residence continues to be occupied by the
22qualifying person's spouse if the spouse is 65 years of age or
23older, or if the residence remains unoccupied but is still
24owned by the person qualified for the homestead exemption.
25    A person who will be 65 years of age during the current
26assessment year shall be eligible to apply for the homestead

 

 

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1exemption during that assessment year. Application shall be
2made during the application period in effect for the county of
3his residence.
4    Beginning with assessment year 2003, for taxes payable in
52004, property that is first occupied as a residence after
6January 1 of any assessment year by a person who is eligible
7for the senior citizens homestead exemption under this Section
8must be granted a pro-rata exemption for the assessment year.
9The amount of the pro-rata exemption is the exemption allowed
10in the county under this Section divided by 365 and multiplied
11by the number of days during the assessment year the property
12is occupied as a residence by a person eligible for the
13exemption under this Section. The chief county assessment
14officer must adopt reasonable procedures to establish
15eligibility for this pro-rata exemption.
16    The assessor or chief county assessment officer may
17determine the eligibility of a life care facility to receive
18the benefits provided by this Section, by affidavit,
19application, visual inspection, questionnaire or other
20reasonable methods in order to insure that the tax savings
21resulting from the exemption are credited by the management
22firm to the apportioned tax liability of each qualifying
23resident. The assessor may request reasonable proof that the
24management firm has so credited the exemption.
25    The chief county assessment officer of each county with
26less than 3,000,000 inhabitants shall provide to each person

 

 

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1allowed a homestead exemption under this Section a form to
2designate any other person to receive a duplicate of any notice
3of delinquency in the payment of taxes assessed and levied
4under this Code on the property of the person receiving the
5exemption. The duplicate notice shall be in addition to the
6notice required to be provided to the person receiving the
7exemption, and shall be given in the manner required by this
8Code. The person filing the request for the duplicate notice
9shall pay a fee of $5 to cover administrative costs to the
10supervisor of assessments, who shall then file the executed
11designation with the county collector. Notwithstanding any
12other provision of this Code to the contrary, the filing of
13such an executed designation requires the county collector to
14provide duplicate notices as indicated by the designation. A
15designation may be rescinded by the person who executed such
16designation at any time, in the manner and form required by the
17chief county assessment officer.
18    The assessor or chief county assessment officer may
19determine the eligibility of residential property to receive
20the homestead exemption provided by this Section by
21application, visual inspection, questionnaire or other
22reasonable methods. The determination shall be made in
23accordance with guidelines established by the Department.
24    In counties with 3,000,000 or more inhabitants, beginning
25in taxable year 2010, each taxpayer who has been granted an
26exemption under this Section must reapply on an annual basis.

 

 

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1The chief county assessment officer shall mail the application
2to the taxpayer. In counties with less than 3,000,000
3inhabitants, the county board may by resolution provide that if
4a person has been granted a homestead exemption under this
5Section, the person qualifying need not reapply for the
6exemption.
7    In counties with less than 3,000,000 inhabitants, if the
8assessor or chief county assessment officer requires annual
9application for verification of eligibility for an exemption
10once granted under this Section, the application shall be
11mailed to the taxpayer.
12    The assessor or chief county assessment officer shall
13notify each person who qualifies for an exemption under this
14Section that the person may also qualify for deferral of real
15estate taxes under the Senior Citizens Real Estate Tax Deferral
16Act. The notice shall set forth the qualifications needed for
17deferral of real estate taxes, the address and telephone number
18of county collector, and a statement that applications for
19deferral of real estate taxes may be obtained from the county
20collector.
21    Notwithstanding Sections 6 and 8 of the State Mandates Act,
22no reimbursement by the State is required for the
23implementation of any mandate created by this Section.
24(Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
 
25    Section 99. Effective date. This Act takes effect upon
26becoming law.