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Public Act 91-0391
HB2732 Enrolled LRB9104805PTpk
AN ACT to amend the Senior Citizens and Disabled Persons
Property Tax Relief and Pharmaceutical Assistance Act by
changing Section 3.09.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Senior Citizens and Disabled Persons
Property Tax Relief and Pharmaceutical Assistance Act is
amended by changing Section 3.09 as follows:
(320 ILCS 25/3.09) (from Ch. 67 1/2, par. 403.09)
Sec. 3.09. "Property taxes accrued" means the ad valorem
property taxes extended against a residence, but does not
include special assessments, interest or charges for service.
In the case of real estate improved with a multidwelling or
multipurpose building, "property taxes accrued" extended
against a residence within such a building is an amount equal
to the same percentage of the total property taxes extended
against that real estate as improved as the value of the
residence is to the total value of the building. If the
multidwelling building is owned and operated as a
cooperative, the value of an individual residence is the
value of the interest in the cooperative held by the owner of
record of the legal or equitable interest, other than a
leasehold interest, in the cooperative which confers the
right to occupy that residence. In determining the amount of
grant under Section 4 for 1976 and thereafter, the applicable
"property taxes accrued", as determined under this Section,
are those payable or paid in the last preceding taxable year.
In addition, if the residence is a mobile home as defined
in and subject to the tax imposed by the Mobile Home Local
Services Tax Act "An Act to provide for a privilege tax on
mobile homes", approved August 28, 1973, "property taxes
accrued" includes the amount of privilege tax paid during the
calendar year for which benefits are claimed under that Act
on that mobile home. Beginning in taxable year 1999, if (i)
the residence is a mobile home, (ii) the resident is the
record owner of the property upon which the mobile home is
located, and (iii) the resident is liable for the taxes
imposed under the Property Tax Code for both the mobile home
and the property, then "property taxes accrued" includes the
amount of property taxes paid on both the mobile home and the
property upon which the mobile home is located.
(Source: P.A. 79-1049; revised 10-31-98.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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