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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
| ||||||
4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 15-168, 15-169, and 15-172 as follows: | ||||||
6 | (35 ILCS 200/15-168) | ||||||
7 | Sec. 15-168. Homestead exemption for persons with | ||||||
8 | disabilities. | ||||||
9 | (a) Beginning with taxable year 2007, an
annual homestead | ||||||
10 | exemption is granted to persons with disabilities in
the | ||||||
11 | amount of $2,000, except as provided in subsection (c), to
be | ||||||
12 | deducted from the property's value as equalized or assessed
by | ||||||
13 | the Department of Revenue. The person with a disability shall | ||||||
14 | receive
the homestead exemption upon meeting the following
| ||||||
15 | requirements: | ||||||
16 | (1) The property must be occupied as the primary | ||||||
17 | residence by the person with a disability. | ||||||
18 | (2) The person with a disability must be liable for | ||||||
19 | paying the
real estate taxes on the property. | ||||||
20 | (3) The person with a disability must be an owner of | ||||||
21 | record of
the property or have a legal or equitable | ||||||
22 | interest in the
property as evidenced by a written | ||||||
23 | instrument. In the case
of a leasehold interest in |
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| |||||||
1 | property, the lease must be for
a single family residence. | ||||||
2 | A person who has a disability during the taxable year
is | ||||||
3 | eligible to apply for this homestead exemption during that
| ||||||
4 | taxable year. Application must be made during the
application | ||||||
5 | period in effect for the county of residence. If a
homestead | ||||||
6 | exemption has been granted under this Section and the
person | ||||||
7 | awarded the exemption subsequently becomes a resident of
a | ||||||
8 | facility licensed under the Nursing Home Care Act, the | ||||||
9 | Specialized Mental Health Rehabilitation Act of 2013, the | ||||||
10 | ID/DD Community Care Act, or the MC/DD Act, then the
exemption | ||||||
11 | shall continue (i) so long as the residence continues
to be | ||||||
12 | occupied by the qualifying person's spouse or (ii) if the
| ||||||
13 | residence remains unoccupied but is still owned by the person
| ||||||
14 | qualified for the homestead exemption. | ||||||
15 | (b) For the purposes of this Section, "person with a | ||||||
16 | disability"
means a person unable to engage in any substantial | ||||||
17 | gainful activity by reason of a medically determinable | ||||||
18 | physical or mental impairment which can be expected to result | ||||||
19 | in death or has lasted or can be expected to last for a | ||||||
20 | continuous period of not less than 12 months. Persons with | ||||||
21 | disabilities filing claims under this Act shall submit proof | ||||||
22 | of disability in such form and manner as the Department shall | ||||||
23 | by rule and regulation prescribe. Proof that a claimant is | ||||||
24 | eligible to receive disability benefits under the Federal | ||||||
25 | Social Security Act shall constitute proof of disability for | ||||||
26 | purposes of this Act. Issuance of an Illinois Person with a |
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| |||||||
1 | Disability Identification Card stating that the claimant is | ||||||
2 | under a Class 2 disability, as defined in Section 4A of the | ||||||
3 | Illinois Identification Card Act, shall constitute proof that | ||||||
4 | the person named thereon is a person with a disability for | ||||||
5 | purposes of this Act. A person with a disability not covered | ||||||
6 | under the Federal Social Security Act and not presenting an | ||||||
7 | Illinois Person with a Disability Identification Card stating | ||||||
8 | that the claimant is under a Class 2 disability shall be | ||||||
9 | examined by a physician, advanced practice registered nurse, | ||||||
10 | or physician assistant designated by the Department, and his | ||||||
11 | status as a person with a disability determined using the same | ||||||
12 | standards as used by the Social Security Administration. The | ||||||
13 | costs of any required examination shall be borne by the | ||||||
14 | claimant. | ||||||
15 | (c) For land improved with (i) an apartment building owned
| ||||||
16 | and operated as a cooperative or (ii) a life care facility as
| ||||||
17 | defined under Section 2 of the Life Care Facilities Act that is
| ||||||
18 | considered to be a cooperative, the maximum reduction from the
| ||||||
19 | value of the property, as equalized or assessed by the
| ||||||
20 | Department, shall be multiplied by the number of apartments or
| ||||||
21 | units occupied by a person with a disability. The person with a | ||||||
22 | disability shall
receive the homestead exemption upon meeting | ||||||
23 | the following
requirements: | ||||||
24 | (1) The property must be occupied as the primary | ||||||
25 | residence by the
person with a disability. | ||||||
26 | (2) The person with a disability must be liable by |
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| |||||||
1 | contract with
the owner or owners of record for paying the | ||||||
2 | apportioned
property taxes on the property of the | ||||||
3 | cooperative or life
care facility. In the case of a life | ||||||
4 | care facility, the
person with a disability must be liable | ||||||
5 | for paying the apportioned
property taxes under a life | ||||||
6 | care contract as defined in Section 2 of the Life Care | ||||||
7 | Facilities Act. | ||||||
8 | (3) The person with a disability must be an owner of | ||||||
9 | record of a
legal or equitable interest in the cooperative | ||||||
10 | apartment
building. A leasehold interest does not meet | ||||||
11 | this
requirement.
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12 | If a homestead exemption is granted under this subsection, the
| ||||||
13 | cooperative association or management firm shall credit the
| ||||||
14 | savings resulting from the exemption to the apportioned tax
| ||||||
15 | liability of the qualifying person with a disability. The | ||||||
16 | chief county
assessment officer may request reasonable proof | ||||||
17 | that the
association or firm has properly credited the | ||||||
18 | exemption. A
person who willfully refuses to credit an | ||||||
19 | exemption to the
qualified person with a disability is guilty | ||||||
20 | of a Class B misdemeanor.
| ||||||
21 | (d) The chief county assessment officer shall determine | ||||||
22 | the
eligibility of property to receive the homestead exemption
| ||||||
23 | according to guidelines established by the Department. After a
| ||||||
24 | person has received an exemption under this Section, an annual
| ||||||
25 | verification of eligibility for the exemption shall be mailed
| ||||||
26 | to the taxpayer. |
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1 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
2 | chief county assessment officer shall provide to each
person | ||||||
3 | granted a homestead exemption under this Section a form
to | ||||||
4 | designate any other person to receive a duplicate of any
| ||||||
5 | notice of delinquency in the payment of taxes assessed and
| ||||||
6 | levied under this Code on the person's qualifying property. | ||||||
7 | The
duplicate notice shall be in addition to the notice | ||||||
8 | required to
be provided to the person receiving the exemption | ||||||
9 | and shall be given in the manner required by this Code. The | ||||||
10 | person filing
the request for the duplicate notice shall pay | ||||||
11 | an
administrative fee of $5 to the chief county assessment
| ||||||
12 | officer. The assessment officer shall then file the executed
| ||||||
13 | designation with the county collector, who shall issue the
| ||||||
14 | duplicate notices as indicated by the designation. A
| ||||||
15 | designation may be rescinded by the person with a disability | ||||||
16 | in the
manner required by the chief county assessment officer. | ||||||
17 | (d-5) Notwithstanding any other provision of law, each | ||||||
18 | chief county assessment officer may approve this exemption for | ||||||
19 | the 2020 taxable year, without application, for any property | ||||||
20 | that was approved for this exemption for the 2019 taxable | ||||||
21 | year, provided that: | ||||||
22 | (1) the county board has declared a local disaster as | ||||||
23 | provided in the Illinois Emergency Management Agency Act | ||||||
24 | related to the COVID-19 public health emergency; | ||||||
25 | (2) the owner of record of the property as of January | ||||||
26 | 1, 2020 is the same as the owner of record of the property |
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| |||||||
1 | as of January 1, 2019; | ||||||
2 | (3) the exemption for the 2019 taxable year has not | ||||||
3 | been determined to be an erroneous exemption as defined by | ||||||
4 | this Code; and | ||||||
5 | (4) the applicant for the 2019 taxable year has not | ||||||
6 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
7 | taxable years. | ||||||
8 | (d-10) Notwithstanding any other provision of law, each | ||||||
9 | chief county assessment officer may approve this exemption for | ||||||
10 | the 2021 taxable year, without application, for any property | ||||||
11 | that was approved for this exemption for the 2020 taxable | ||||||
12 | year, if: | ||||||
13 | (1) the county board has declared a local disaster as | ||||||
14 | provided in the Illinois Emergency Management Agency Act | ||||||
15 | related to the COVID-19 public health emergency; | ||||||
16 | (2) the owner of record of the property as of January | ||||||
17 | 1, 2021 is the same as the owner of record of the property | ||||||
18 | as of January 1, 2020; | ||||||
19 | (3) the exemption for the 2020 taxable year has not | ||||||
20 | been determined to be an erroneous exemption as defined by | ||||||
21 | this Code; and | ||||||
22 | (4) the taxpayer for the 2020 taxable year has not | ||||||
23 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
24 | taxable years. | ||||||
25 | (e) A taxpayer who claims an exemption under Section | ||||||
26 | 15-165 or 15-169 may not claim an exemption under this |
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| |||||||
1 | Section.
| ||||||
2 | (Source: P.A. 100-513, eff. 1-1-18; 101-635, eff. 6-5-20.) | ||||||
3 | (35 ILCS 200/15-169) | ||||||
4 | Sec. 15-169. Homestead exemption for veterans with | ||||||
5 | disabilities. | ||||||
6 | (a) Beginning with taxable year 2007, an annual homestead | ||||||
7 | exemption, limited to the amounts set forth in subsections (b) | ||||||
8 | and (b-3), is granted for property that is used as a qualified | ||||||
9 | residence by a veteran with a disability. | ||||||
10 | (b) For taxable years prior to 2015, the amount of the | ||||||
11 | exemption under this Section is as follows: | ||||||
12 | (1) for veterans with a service-connected disability | ||||||
13 | of at least (i) 75% for exemptions granted in taxable | ||||||
14 | years 2007 through 2009 and (ii) 70% for exemptions | ||||||
15 | granted in taxable year 2010 and each taxable year | ||||||
16 | thereafter, as certified by the United States Department | ||||||
17 | of Veterans Affairs, the annual exemption is $5,000; and | ||||||
18 | (2) for veterans with a service-connected disability | ||||||
19 | of at least 50%, but less than (i) 75% for exemptions | ||||||
20 | granted in taxable years 2007 through 2009 and (ii) 70% | ||||||
21 | for exemptions granted in taxable year 2010 and each | ||||||
22 | taxable year thereafter, as certified by the United States | ||||||
23 | Department of Veterans Affairs, the annual exemption is | ||||||
24 | $2,500. | ||||||
25 | (b-3) For taxable years 2015 and thereafter: |
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| |||||||
1 | (1) if the veteran has a service connected disability | ||||||
2 | of 30% or more but less than 50%, as certified by the | ||||||
3 | United States Department of Veterans Affairs, then the | ||||||
4 | annual exemption is $2,500; | ||||||
5 | (2) if the veteran has a service connected disability | ||||||
6 | of 50% or more but less than 70%, as certified by the | ||||||
7 | United States Department of Veterans Affairs, then the | ||||||
8 | annual exemption is $5,000; and | ||||||
9 | (3) if the veteran has a service connected disability | ||||||
10 | of 70% or more, as certified by the United States | ||||||
11 | Department of Veterans Affairs, then the property is | ||||||
12 | exempt from taxation under this Code. | ||||||
13 | (b-5) If a homestead exemption is granted under this | ||||||
14 | Section and the person awarded the exemption subsequently | ||||||
15 | becomes a resident of a facility licensed under the Nursing | ||||||
16 | Home Care Act or a facility operated by the United States | ||||||
17 | Department of Veterans Affairs, then the exemption shall | ||||||
18 | continue (i) so long as the residence continues to be occupied | ||||||
19 | by the qualifying person's spouse or (ii) if the residence | ||||||
20 | remains unoccupied but is still owned by the person who | ||||||
21 | qualified for the homestead exemption. | ||||||
22 | (c) The tax exemption under this Section carries over to | ||||||
23 | the benefit of the veteran's
surviving spouse as long as the | ||||||
24 | spouse holds the legal or
beneficial title to the homestead, | ||||||
25 | permanently resides
thereon, and does not remarry. If the | ||||||
26 | surviving spouse sells
the property, an exemption not to |
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| |||||||
1 | exceed the amount granted
from the most recent ad valorem tax | ||||||
2 | roll may be transferred to
his or her new residence as long as | ||||||
3 | it is used as his or her
primary residence and he or she does | ||||||
4 | not remarry. | ||||||
5 | (c-1) Beginning with taxable year 2015, nothing in this | ||||||
6 | Section shall require the veteran to have qualified for or | ||||||
7 | obtained the exemption before death if the veteran was killed | ||||||
8 | in the line of duty. | ||||||
9 | (d) The exemption under this Section applies for taxable | ||||||
10 | year 2007 and thereafter. A taxpayer who claims an exemption | ||||||
11 | under Section 15-165 or 15-168 may not claim an exemption | ||||||
12 | under this Section. | ||||||
13 | (e) Each taxpayer who has been granted an exemption under | ||||||
14 | this Section must reapply on an annual basis. Application must | ||||||
15 | be made during the application period
in effect for the county | ||||||
16 | of his or her residence. The assessor
or chief county | ||||||
17 | assessment officer may determine the
eligibility of | ||||||
18 | residential property to receive the homestead
exemption | ||||||
19 | provided by this Section by application, visual
inspection, | ||||||
20 | questionnaire, or other reasonable methods. The
determination | ||||||
21 | must be made in accordance with guidelines
established by the | ||||||
22 | Department. | ||||||
23 | (e-1) If the person qualifying for the exemption does not | ||||||
24 | occupy the qualified residence as of January 1 of the taxable | ||||||
25 | year, the exemption granted under this Section shall be | ||||||
26 | prorated on a monthly basis. The prorated exemption shall |
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| |||||||
1 | apply beginning with the first complete month in which the | ||||||
2 | person occupies the qualified residence. | ||||||
3 | (e-5) Notwithstanding any other provision of law, each | ||||||
4 | chief county assessment officer may approve this exemption for | ||||||
5 | the 2020 taxable year, without application, for any property | ||||||
6 | that was approved for this exemption for the 2019 taxable | ||||||
7 | year, provided that: | ||||||
8 | (1) the county board has declared a local disaster as | ||||||
9 | provided in the Illinois Emergency Management Agency Act | ||||||
10 | related to the COVID-19 public health emergency; | ||||||
11 | (2) the owner of record of the property as of January | ||||||
12 | 1, 2020 is the same as the owner of record of the property | ||||||
13 | as of January 1, 2019; | ||||||
14 | (3) the exemption for the 2019 taxable year has not | ||||||
15 | been determined to be an erroneous exemption as defined by | ||||||
16 | this Code; and | ||||||
17 | (4) the applicant for the 2019 taxable year has not | ||||||
18 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
19 | taxable years. | ||||||
20 | Nothing in this subsection shall preclude a veteran whose | ||||||
21 | service connected disability rating has changed since the 2019 | ||||||
22 | exemption was granted from applying for the exemption based on | ||||||
23 | the subsequent service connected disability rating. | ||||||
24 | (e-10) Notwithstanding any other provision of law, each | ||||||
25 | chief county assessment officer may approve this exemption for | ||||||
26 | the 2021 taxable year, without application, for any property |
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| |||||||
1 | that was approved for this exemption for the 2020 taxable | ||||||
2 | year, if: | ||||||
3 | (1) the county board has declared a local disaster as | ||||||
4 | provided in the Illinois Emergency Management Agency Act | ||||||
5 | related to the COVID-19 public health emergency; | ||||||
6 | (2) the owner of record of the property as of January | ||||||
7 | 1, 2021 is the same as the owner of record of the property | ||||||
8 | as of January 1, 2020; | ||||||
9 | (3) the exemption for the 2020 taxable year has not | ||||||
10 | been determined to be an erroneous exemption as defined by | ||||||
11 | this Code; and | ||||||
12 | (4) the taxpayer for the 2020 taxable year has not | ||||||
13 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
14 | taxable years. | ||||||
15 | Nothing in this subsection shall preclude a veteran whose | ||||||
16 | service connected disability rating has changed since the 2020 | ||||||
17 | exemption was granted from applying for the exemption based on | ||||||
18 | the subsequent service connected disability rating. | ||||||
19 | (f) For the purposes of this Section: | ||||||
20 | "Qualified residence" means real
property, but less any | ||||||
21 | portion of that property that is used for
commercial purposes, | ||||||
22 | with an equalized assessed value of less than $250,000 that is | ||||||
23 | the primary residence of a veteran with a disability. Property | ||||||
24 | rented for more than 6 months is
presumed to be used for | ||||||
25 | commercial purposes. | ||||||
26 | "Veteran" means an Illinois resident who has served as a
|
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| |||||||
1 | member of the United States Armed Forces on active duty or
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2 | State active duty, a member of the Illinois National Guard, or
| ||||||
3 | a member of the United States Reserve Forces and who has | ||||||
4 | received an honorable discharge. | ||||||
5 | (Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
| ||||||
6 | (35 ILCS 200/15-172)
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7 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
8 | Exemption.
| ||||||
9 | (a) This Section may be cited as the Senior Citizens | ||||||
10 | Assessment
Freeze Homestead Exemption.
| ||||||
11 | (b) As used in this Section:
| ||||||
12 | "Applicant" means an individual who has filed an | ||||||
13 | application under this
Section.
| ||||||
14 | "Base amount" means the base year equalized assessed value | ||||||
15 | of the residence
plus the first year's equalized assessed | ||||||
16 | value of any added improvements which
increased the assessed | ||||||
17 | value of the residence after the base year.
| ||||||
18 | "Base year" means the taxable year prior to the taxable | ||||||
19 | year for which the
applicant first qualifies and applies for | ||||||
20 | the exemption provided that in the
prior taxable year the | ||||||
21 | property was improved with a permanent structure that
was | ||||||
22 | occupied as a residence by the applicant who was liable for | ||||||
23 | paying real
property taxes on the property and who was either | ||||||
24 | (i) an owner of record of the
property or had legal or | ||||||
25 | equitable interest in the property as evidenced by a
written |
| |||||||
| |||||||
1 | instrument or (ii) had a legal or equitable interest as a | ||||||
2 | lessee in the
parcel of property that was single family | ||||||
3 | residence.
If in any subsequent taxable year for which the | ||||||
4 | applicant applies and
qualifies for the exemption the | ||||||
5 | equalized assessed value of the residence is
less than the | ||||||
6 | equalized assessed value in the existing base year
(provided | ||||||
7 | that such equalized assessed value is not
based
on an
assessed | ||||||
8 | value that results from a temporary irregularity in the | ||||||
9 | property that
reduces the
assessed value for one or more | ||||||
10 | taxable years), then that
subsequent taxable year shall become | ||||||
11 | the base year until a new base year is
established under the | ||||||
12 | terms of this paragraph. For taxable year 1999 only, the
Chief | ||||||
13 | County Assessment Officer shall review (i) all taxable years | ||||||
14 | for which
the
applicant applied and qualified for the | ||||||
15 | exemption and (ii) the existing base
year.
The assessment | ||||||
16 | officer shall select as the new base year the year with the
| ||||||
17 | lowest equalized assessed value.
An equalized assessed value | ||||||
18 | that is based on an assessed value that results
from a
| ||||||
19 | temporary irregularity in the property that reduces the | ||||||
20 | assessed value for one
or more
taxable years shall not be | ||||||
21 | considered the lowest equalized assessed value.
The selected | ||||||
22 | year shall be the base year for
taxable year 1999 and | ||||||
23 | thereafter until a new base year is established under the
| ||||||
24 | terms of this paragraph.
| ||||||
25 | "Chief County Assessment Officer" means the County | ||||||
26 | Assessor or Supervisor of
Assessments of the county in which |
| |||||||
| |||||||
1 | the property is located.
| ||||||
2 | "Equalized assessed value" means the assessed value as | ||||||
3 | equalized by the
Illinois Department of Revenue.
| ||||||
4 | "Household" means the applicant, the spouse of the | ||||||
5 | applicant, and all persons
using the residence of the | ||||||
6 | applicant as their principal place of residence.
| ||||||
7 | "Household income" means the combined income of the | ||||||
8 | members of a household
for the calendar year preceding the | ||||||
9 | taxable year.
| ||||||
10 | "Income" has the same meaning as provided in Section 3.07 | ||||||
11 | of the Senior
Citizens and Persons with Disabilities Property | ||||||
12 | Tax Relief
Act, except that, beginning in assessment year | ||||||
13 | 2001, "income" does not
include veteran's benefits.
| ||||||
14 | "Internal Revenue Code of 1986" means the United States | ||||||
15 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
16 | relating to federal income taxes in effect
for the year | ||||||
17 | preceding the taxable year.
| ||||||
18 | "Life care facility that qualifies as a cooperative" means | ||||||
19 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
20 | Act.
| ||||||
21 | "Maximum income limitation" means: | ||||||
22 | (1) $35,000 prior
to taxable year 1999; | ||||||
23 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
24 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
25 | (4) $50,000 in taxable years 2006 and 2007; | ||||||
26 | (5) $55,000 in taxable years 2008 through 2016;
|
| |||||||
| |||||||
1 | (6) for taxable year 2017, (i) $65,000 for qualified | ||||||
2 | property located in a county with 3,000,000 or more | ||||||
3 | inhabitants and (ii) $55,000 for qualified property | ||||||
4 | located in a county with fewer than 3,000,000 inhabitants; | ||||||
5 | and | ||||||
6 | (7) for taxable years 2018 and thereafter, $65,000 for | ||||||
7 | all qualified property. | ||||||
8 | "Residence" means the principal dwelling place and | ||||||
9 | appurtenant structures
used for residential purposes in this | ||||||
10 | State occupied on January 1 of the
taxable year by a household | ||||||
11 | and so much of the surrounding land, constituting
the parcel | ||||||
12 | upon which the dwelling place is situated, as is used for
| ||||||
13 | residential purposes. If the Chief County Assessment Officer | ||||||
14 | has established a
specific legal description for a portion of | ||||||
15 | property constituting the
residence, then that portion of | ||||||
16 | property shall be deemed the residence for the
purposes of | ||||||
17 | this Section.
| ||||||
18 | "Taxable year" means the calendar year during which ad | ||||||
19 | valorem property taxes
payable in the next succeeding year are | ||||||
20 | levied.
| ||||||
21 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
22 | assessment freeze
homestead exemption is granted for real | ||||||
23 | property that is improved with a
permanent structure that is | ||||||
24 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
25 | age or older during the taxable year, (ii) has a household | ||||||
26 | income that does not exceed the maximum income limitation, |
| |||||||
| |||||||
1 | (iii) is liable for paying real property taxes on
the
| ||||||
2 | property, and (iv) is an owner of record of the property or has | ||||||
3 | a legal or
equitable interest in the property as evidenced by a | ||||||
4 | written instrument. This
homestead exemption shall also apply | ||||||
5 | to a leasehold interest in a parcel of
property improved with a | ||||||
6 | permanent structure that is a single family residence
that is | ||||||
7 | occupied as a residence by a person who (i) is 65 years of age | ||||||
8 | or older
during the taxable year, (ii) has a household income | ||||||
9 | that does not exceed the maximum income limitation,
(iii)
has | ||||||
10 | a legal or equitable ownership interest in the property as | ||||||
11 | lessee, and (iv)
is liable for the payment of real property | ||||||
12 | taxes on that property.
| ||||||
13 | In counties of 3,000,000 or more inhabitants, the amount | ||||||
14 | of the exemption for all taxable years is the equalized | ||||||
15 | assessed value of the
residence in the taxable year for which | ||||||
16 | application is made minus the base
amount. In all other | ||||||
17 | counties, the amount of the exemption is as follows: (i) | ||||||
18 | through taxable year 2005 and for taxable year 2007 and | ||||||
19 | thereafter, the amount of this exemption shall be the | ||||||
20 | equalized assessed value of the
residence in the taxable year | ||||||
21 | for which application is made minus the base
amount; and (ii) | ||||||
22 | for
taxable year 2006, the amount of the exemption is as | ||||||
23 | follows:
| ||||||
24 | (1) For an applicant who has a household income of | ||||||
25 | $45,000 or less, the amount of the exemption is the | ||||||
26 | equalized assessed value of the
residence in the taxable |
| |||||||
| |||||||
1 | year for which application is made minus the base
amount. | ||||||
2 | (2) For an applicant who has a household income | ||||||
3 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
4 | the exemption is (i) the equalized assessed value of the
| ||||||
5 | residence in the taxable year for which application is | ||||||
6 | made minus the base
amount (ii) multiplied by 0.8. | ||||||
7 | (3) For an applicant who has a household income | ||||||
8 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
9 | the exemption is (i) the equalized assessed value of the
| ||||||
10 | residence in the taxable year for which application is | ||||||
11 | made minus the base
amount (ii) multiplied by 0.6. | ||||||
12 | (4) For an applicant who has a household income | ||||||
13 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
14 | the exemption is (i) the equalized assessed value of the
| ||||||
15 | residence in the taxable year for which application is | ||||||
16 | made minus the base
amount (ii) multiplied by 0.4. | ||||||
17 | (5) For an applicant who has a household income | ||||||
18 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
19 | the exemption is (i) the equalized assessed value of the
| ||||||
20 | residence in the taxable year for which application is | ||||||
21 | made minus the base
amount (ii) multiplied by 0.2.
| ||||||
22 | When the applicant is a surviving spouse of an applicant | ||||||
23 | for a prior year for
the same residence for which an exemption | ||||||
24 | under this Section has been granted,
the base year and base | ||||||
25 | amount for that residence are the same as for the
applicant for | ||||||
26 | the prior year.
|
| |||||||
| |||||||
1 | Each year at the time the assessment books are certified | ||||||
2 | to the County Clerk,
the Board of Review or Board of Appeals | ||||||
3 | shall give to the County Clerk a list
of the assessed values of | ||||||
4 | improvements on each parcel qualifying for this
exemption that | ||||||
5 | were added after the base year for this parcel and that
| ||||||
6 | increased the assessed value of the property.
| ||||||
7 | In the case of land improved with an apartment building | ||||||
8 | owned and operated as
a cooperative or a building that is a | ||||||
9 | life care facility that qualifies as a
cooperative, the | ||||||
10 | maximum reduction from the equalized assessed value of the
| ||||||
11 | property is limited to the sum of the reductions calculated | ||||||
12 | for each unit
occupied as a residence by a person or persons | ||||||
13 | (i) 65 years of age or older, (ii) with a
household income that | ||||||
14 | does not exceed the maximum income limitation, (iii) who is | ||||||
15 | liable, by contract with the
owner
or owners of record, for | ||||||
16 | paying real property taxes on the property, and (iv) who is
an | ||||||
17 | owner of record of a legal or equitable interest in the | ||||||
18 | cooperative
apartment building, other than a leasehold | ||||||
19 | interest. In the instance of a
cooperative where a homestead | ||||||
20 | exemption has been granted under this Section,
the cooperative | ||||||
21 | association or its management firm shall credit the savings
| ||||||
22 | resulting from that exemption only to the apportioned tax | ||||||
23 | liability of the
owner who qualified for the exemption. Any | ||||||
24 | person who willfully refuses to
credit that savings to an | ||||||
25 | owner who qualifies for the exemption is guilty of a
Class B | ||||||
26 | misdemeanor.
|
| |||||||
| |||||||
1 | When a homestead exemption has been granted under this | ||||||
2 | Section and an
applicant then becomes a resident of a facility | ||||||
3 | licensed under the Assisted Living and Shared Housing Act, the | ||||||
4 | Nursing Home
Care Act, the Specialized Mental Health | ||||||
5 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
6 | the MC/DD Act, the exemption shall be granted in subsequent | ||||||
7 | years so long as the
residence (i) continues to be occupied by | ||||||
8 | the qualified applicant's spouse or
(ii) if remaining | ||||||
9 | unoccupied, is still owned by the qualified applicant for the
| ||||||
10 | homestead exemption.
| ||||||
11 | Beginning January 1, 1997, when an individual dies who | ||||||
12 | would have qualified
for an exemption under this Section, and | ||||||
13 | the surviving spouse does not
independently qualify for this | ||||||
14 | exemption because of age, the exemption under
this Section | ||||||
15 | shall be granted to the surviving spouse for the taxable year
| ||||||
16 | preceding and the taxable
year of the death, provided that, | ||||||
17 | except for age, the surviving spouse meets
all
other | ||||||
18 | qualifications for the granting of this exemption for those | ||||||
19 | years.
| ||||||
20 | When married persons maintain separate residences, the | ||||||
21 | exemption provided for
in this Section may be claimed by only | ||||||
22 | one of such persons and for only one
residence.
| ||||||
23 | For taxable year 1994 only, in counties having less than | ||||||
24 | 3,000,000
inhabitants, to receive the exemption, a person | ||||||
25 | shall submit an application by
February 15, 1995 to the Chief | ||||||
26 | County Assessment Officer
of the county in which the property |
| |||||||
| |||||||
1 | is located. In counties having 3,000,000
or more inhabitants, | ||||||
2 | for taxable year 1994 and all subsequent taxable years, to
| ||||||
3 | receive the exemption, a person
may submit an application to | ||||||
4 | the Chief County
Assessment Officer of the county in which the | ||||||
5 | property is located during such
period as may be specified by | ||||||
6 | the Chief County Assessment Officer. The Chief
County | ||||||
7 | Assessment Officer in counties of 3,000,000 or more | ||||||
8 | inhabitants shall
annually give notice of the application | ||||||
9 | period by mail or by publication. In
counties having less than | ||||||
10 | 3,000,000 inhabitants, beginning with taxable year
1995 and | ||||||
11 | thereafter, to receive the exemption, a person
shall
submit an
| ||||||
12 | application by July 1 of each taxable year to the Chief County | ||||||
13 | Assessment
Officer of the county in which the property is | ||||||
14 | located. A county may, by
ordinance, establish a date for | ||||||
15 | submission of applications that is
different than
July 1.
The | ||||||
16 | applicant shall submit with the
application an affidavit of | ||||||
17 | the applicant's total household income, age,
marital status | ||||||
18 | (and if married the name and address of the applicant's | ||||||
19 | spouse,
if known), and principal dwelling place of members of | ||||||
20 | the household on January
1 of the taxable year. The Department | ||||||
21 | shall establish, by rule, a method for
verifying the accuracy | ||||||
22 | of affidavits filed by applicants under this Section, and the | ||||||
23 | Chief County Assessment Officer may conduct audits of any | ||||||
24 | taxpayer claiming an exemption under this Section to verify | ||||||
25 | that the taxpayer is eligible to receive the exemption. Each | ||||||
26 | application shall contain or be verified by a written |
| |||||||
| |||||||
1 | declaration that it is made under the penalties of perjury. A | ||||||
2 | taxpayer's signing a fraudulent application under this Act is | ||||||
3 | perjury, as defined in Section 32-2 of the Criminal Code of | ||||||
4 | 2012.
The applications shall be clearly marked as applications | ||||||
5 | for the Senior
Citizens Assessment Freeze Homestead Exemption | ||||||
6 | and must contain a notice that any taxpayer who receives the | ||||||
7 | exemption is subject to an audit by the Chief County | ||||||
8 | Assessment Officer.
| ||||||
9 | Notwithstanding any other provision to the contrary, in | ||||||
10 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
11 | applicant fails
to file the application required by this | ||||||
12 | Section in a timely manner and this
failure to file is due to a | ||||||
13 | mental or physical condition sufficiently severe so
as to | ||||||
14 | render the applicant incapable of filing the application in a | ||||||
15 | timely
manner, the Chief County Assessment Officer may extend | ||||||
16 | the filing deadline for
a period of 30 days after the applicant | ||||||
17 | regains the capability to file the
application, but in no case | ||||||
18 | may the filing deadline be extended beyond 3
months of the | ||||||
19 | original filing deadline. In order to receive the extension
| ||||||
20 | provided in this paragraph, the applicant shall provide the | ||||||
21 | Chief County
Assessment Officer with a signed statement from | ||||||
22 | the applicant's physician, advanced practice registered nurse, | ||||||
23 | or physician assistant
stating the nature and extent of the | ||||||
24 | condition, that, in the
physician's, advanced practice | ||||||
25 | registered nurse's, or physician assistant's opinion, the | ||||||
26 | condition was so severe that it rendered the applicant
|
| |||||||
| |||||||
1 | incapable of filing the application in a timely manner, and | ||||||
2 | the date on which
the applicant regained the capability to | ||||||
3 | file the application.
| ||||||
4 | Beginning January 1, 1998, notwithstanding any other | ||||||
5 | provision to the
contrary, in counties having fewer than | ||||||
6 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
7 | application required by this Section in a timely manner and
| ||||||
8 | this failure to file is due to a mental or physical condition | ||||||
9 | sufficiently
severe so as to render the applicant incapable of | ||||||
10 | filing the application in a
timely manner, the Chief County | ||||||
11 | Assessment Officer may extend the filing
deadline for a period | ||||||
12 | of 3 months. In order to receive the extension provided
in this | ||||||
13 | paragraph, the applicant shall provide the Chief County | ||||||
14 | Assessment
Officer with a signed statement from the | ||||||
15 | applicant's physician, advanced practice registered nurse, or | ||||||
16 | physician assistant stating the
nature and extent of the | ||||||
17 | condition, and that, in the physician's, advanced practice | ||||||
18 | registered nurse's, or physician assistant's opinion, the
| ||||||
19 | condition was so severe that it rendered the applicant | ||||||
20 | incapable of filing the
application in a timely manner.
| ||||||
21 | In counties having less than 3,000,000 inhabitants, if an | ||||||
22 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
23 | denial occurred due to an
error on the part of an assessment
| ||||||
24 | official, or his or her agent or employee, then beginning in | ||||||
25 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
26 | determining the amount of the exemption,
shall be 1993 rather |
| |||||||
| |||||||
1 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
2 | exemption shall also include an amount equal to (i) the amount | ||||||
3 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
4 | as a result of using
1994, rather than 1993, as the base year, | ||||||
5 | (ii) the amount of any exemption
denied to the applicant in | ||||||
6 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
7 | as the base year, and (iii) the amount of the exemption | ||||||
8 | erroneously
denied for taxable year 1994.
| ||||||
9 | For purposes of this Section, a person who will be 65 years | ||||||
10 | of age during the
current taxable year shall be eligible to | ||||||
11 | apply for the homestead exemption
during that taxable year. | ||||||
12 | Application shall be made during the application
period in | ||||||
13 | effect for the county of his or her residence.
| ||||||
14 | The Chief County Assessment Officer may determine the | ||||||
15 | eligibility of a life
care facility that qualifies as a | ||||||
16 | cooperative to receive the benefits
provided by this Section | ||||||
17 | by use of an affidavit, application, visual
inspection, | ||||||
18 | questionnaire, or other reasonable method in order to insure | ||||||
19 | that
the tax savings resulting from the exemption are credited | ||||||
20 | by the management
firm to the apportioned tax liability of | ||||||
21 | each qualifying resident. The Chief
County Assessment Officer | ||||||
22 | may request reasonable proof that the management firm
has so | ||||||
23 | credited that exemption.
| ||||||
24 | Except as provided in this Section, all information | ||||||
25 | received by the chief
county assessment officer or the | ||||||
26 | Department from applications filed under this
Section, or from |
| |||||||
| |||||||
1 | any investigation conducted under the provisions of this
| ||||||
2 | Section, shall be confidential, except for official purposes | ||||||
3 | or
pursuant to official procedures for collection of any State | ||||||
4 | or local tax or
enforcement of any civil or criminal penalty or | ||||||
5 | sanction imposed by this Act or
by any statute or ordinance | ||||||
6 | imposing a State or local tax. Any person who
divulges any such | ||||||
7 | information in any manner, except in accordance with a proper
| ||||||
8 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
9 | Nothing contained in this Section shall prevent the | ||||||
10 | Director or chief county
assessment officer from publishing or | ||||||
11 | making available reasonable statistics
concerning the | ||||||
12 | operation of the exemption contained in this Section in which
| ||||||
13 | the contents of claims are grouped into aggregates in such a | ||||||
14 | way that
information contained in any individual claim shall | ||||||
15 | not be disclosed. | ||||||
16 | Notwithstanding any other provision of law, for taxable | ||||||
17 | year 2017 and thereafter, in counties of 3,000,000 or more | ||||||
18 | inhabitants, the amount of the exemption shall be the greater | ||||||
19 | of (i) the amount of the exemption otherwise calculated under | ||||||
20 | this Section or (ii) $2,000.
| ||||||
21 | (c-5) Notwithstanding any other provision of law, each | ||||||
22 | chief county assessment officer may approve this exemption for | ||||||
23 | the 2020 taxable year, without application, for any property | ||||||
24 | that was approved for this exemption for the 2019 taxable | ||||||
25 | year, provided that: | ||||||
26 | (1) the county board has declared a local disaster as |
| |||||||
| |||||||
1 | provided in the Illinois Emergency Management Agency Act | ||||||
2 | related to the COVID-19 public health emergency; | ||||||
3 | (2) the owner of record of the property as of January | ||||||
4 | 1, 2020 is the same as the owner of record of the property | ||||||
5 | as of January 1, 2019; | ||||||
6 | (3) the exemption for the 2019 taxable year has not | ||||||
7 | been determined to be an erroneous exemption as defined by | ||||||
8 | this Code; and | ||||||
9 | (4) the applicant for the 2019 taxable year has not | ||||||
10 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
11 | taxable years. | ||||||
12 | Nothing in this subsection shall preclude or impair the | ||||||
13 | authority of a chief county assessment officer to conduct | ||||||
14 | audits of any taxpayer claiming an exemption under this | ||||||
15 | Section to verify that the taxpayer is eligible to receive the | ||||||
16 | exemption as provided elsewhere in this Section. | ||||||
17 | (c-10) Notwithstanding any other provision of law, each | ||||||
18 | chief county assessment officer may approve this exemption for | ||||||
19 | the 2021 taxable year, without application, for any property | ||||||
20 | that was approved for this exemption for the 2020 taxable | ||||||
21 | year, if: | ||||||
22 | (1) the county board has declared a local disaster as | ||||||
23 | provided in the Illinois Emergency Management Agency Act | ||||||
24 | related to the COVID-19 public health emergency; | ||||||
25 | (2) the owner of record of the property as of January | ||||||
26 | 1, 2021 is the same as the owner of record of the property |
| |||||||
| |||||||
1 | as of January 1, 2020; | ||||||
2 | (3) the exemption for the 2020 taxable year has not | ||||||
3 | been determined to be an erroneous exemption as defined by | ||||||
4 | this Code; and | ||||||
5 | (4) the taxpayer for the 2020 taxable year has not | ||||||
6 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
7 | taxable years. | ||||||
8 | Nothing in this subsection shall preclude or impair the | ||||||
9 | authority of a chief county assessment officer to conduct | ||||||
10 | audits of any taxpayer claiming an exemption under this | ||||||
11 | Section to verify that the taxpayer is eligible to receive the | ||||||
12 | exemption as provided elsewhere in this Section. | ||||||
13 | (d) Each Chief County Assessment Officer shall annually | ||||||
14 | publish a notice
of availability of the exemption provided | ||||||
15 | under this Section. The notice
shall be published at least 60 | ||||||
16 | days but no more than 75 days prior to the date
on which the | ||||||
17 | application must be submitted to the Chief County Assessment
| ||||||
18 | Officer of the county in which the property is located. The | ||||||
19 | notice shall
appear in a newspaper of general circulation in | ||||||
20 | the county.
| ||||||
21 | Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
22 | Act, no reimbursement by the State is required for the | ||||||
23 | implementation of any mandate created by this Section.
| ||||||
24 | (Source: P.A. 100-401, eff. 8-25-17; 100-513, eff. 1-1-18; | ||||||
25 | 100-863, eff. 8-14-18; 101-635, eff. 6-5-20.)
| ||||||
26 | Section 99. Effective date. This Act takes effect upon |
| |||||||
| |||||||
1 | becoming law.
|