|
| | 10400SB1750sam002 | - 2 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (a) Information specifically prohibited from |
| 2 | | disclosure by federal or State law or rules and |
| 3 | | regulations implementing federal or State law. |
| 4 | | (b) Private information, unless disclosure is required |
| 5 | | by another provision of this Act, a State or federal law, |
| 6 | | or a court order. |
| 7 | | (b-5) Files, documents, and other data or databases |
| 8 | | maintained by one or more law enforcement agencies and |
| 9 | | specifically designed to provide information to one or |
| 10 | | more law enforcement agencies regarding the physical or |
| 11 | | mental status of one or more individual subjects. |
| 12 | | (c) Personal information contained within public |
| 13 | | records, the disclosure of which would constitute a |
| 14 | | clearly unwarranted invasion of personal privacy, unless |
| 15 | | the disclosure is consented to in writing by the |
| 16 | | individual subjects of the information. "Unwarranted |
| 17 | | invasion of personal privacy" means the disclosure of |
| 18 | | information that is highly personal or objectionable to a |
| 19 | | reasonable person and in which the subject's right to |
| 20 | | privacy outweighs any legitimate public interest in |
| 21 | | obtaining the information. The disclosure of information |
| 22 | | that bears on the public duties of public employees and |
| 23 | | officials shall not be considered an invasion of personal |
| 24 | | privacy. |
| 25 | | (d) Records in the possession of any public body |
| 26 | | created in the course of administrative enforcement |
|
| | 10400SB1750sam002 | - 3 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | proceedings, and any law enforcement or correctional |
| 2 | | agency for law enforcement purposes, but only to the |
| 3 | | extent that disclosure would: |
| 4 | | (i) interfere with pending or actually and |
| 5 | | reasonably contemplated law enforcement proceedings |
| 6 | | conducted by any law enforcement or correctional |
| 7 | | agency that is the recipient of the request; |
| 8 | | (ii) interfere with active administrative |
| 9 | | enforcement proceedings conducted by the public body |
| 10 | | that is the recipient of the request; |
| 11 | | (iii) create a substantial likelihood that a |
| 12 | | person will be deprived of a fair trial or an impartial |
| 13 | | hearing; |
| 14 | | (iv) unavoidably disclose the identity of a |
| 15 | | confidential source, confidential information |
| 16 | | furnished only by the confidential source, or persons |
| 17 | | who file complaints with or provide information to |
| 18 | | administrative, investigative, law enforcement, or |
| 19 | | penal agencies; except that the identities of |
| 20 | | witnesses to traffic crashes, traffic crash reports, |
| 21 | | and rescue reports shall be provided by agencies of |
| 22 | | local government, except when disclosure would |
| 23 | | interfere with an active criminal investigation |
| 24 | | conducted by the agency that is the recipient of the |
| 25 | | request; |
| 26 | | (v) disclose unique or specialized investigative |
|
| | 10400SB1750sam002 | - 4 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | techniques other than those generally used and known |
| 2 | | or disclose internal documents of correctional |
| 3 | | agencies related to detection, observation, or |
| 4 | | investigation of incidents of crime or misconduct, and |
| 5 | | disclosure would result in demonstrable harm to the |
| 6 | | agency or public body that is the recipient of the |
| 7 | | request; |
| 8 | | (vi) endanger the life or physical safety of law |
| 9 | | enforcement personnel or any other person; or |
| 10 | | (vii) obstruct an ongoing criminal investigation |
| 11 | | by the agency that is the recipient of the request. |
| 12 | | (d-5) A law enforcement record created for law |
| 13 | | enforcement purposes and contained in a shared electronic |
| 14 | | record management system if the law enforcement agency |
| 15 | | that is the recipient of the request did not create the |
| 16 | | record, did not participate in or have a role in any of the |
| 17 | | events which are the subject of the record, and only has |
| 18 | | access to the record through the shared electronic record |
| 19 | | management system. |
| 20 | | (d-6) Records contained in the Officer Professional |
| 21 | | Conduct Database under Section 9.2 of the Illinois Police |
| 22 | | Training Act, except to the extent authorized under that |
| 23 | | Section. This includes the documents supplied to the |
| 24 | | Illinois Law Enforcement Training Standards Board from the |
| 25 | | Illinois State Police and Illinois State Police Merit |
| 26 | | Board. |
|
| | 10400SB1750sam002 | - 5 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (d-7) Information gathered or records created from the |
| 2 | | use of automatic license plate readers in connection with |
| 3 | | Section 2-130 of the Illinois Vehicle Code. |
| 4 | | (e) Records that relate to or affect the security of |
| 5 | | correctional institutions and detention facilities. |
| 6 | | (e-5) Records requested by persons committed to the |
| 7 | | Department of Corrections, Department of Human Services |
| 8 | | Division of Mental Health, or a county jail if those |
| 9 | | materials are available in the library of the correctional |
| 10 | | institution or facility or jail where the inmate is |
| 11 | | confined. |
| 12 | | (e-6) Records requested by persons committed to the |
| 13 | | Department of Corrections, Department of Human Services |
| 14 | | Division of Mental Health, or a county jail if those |
| 15 | | materials include records from staff members' personnel |
| 16 | | files, staff rosters, or other staffing assignment |
| 17 | | information. |
| 18 | | (e-7) Records requested by persons committed to the |
| 19 | | Department of Corrections or Department of Human Services |
| 20 | | Division of Mental Health if those materials are available |
| 21 | | through an administrative request to the Department of |
| 22 | | Corrections or Department of Human Services Division of |
| 23 | | Mental Health. |
| 24 | | (e-8) Records requested by a person committed to the |
| 25 | | Department of Corrections, Department of Human Services |
| 26 | | Division of Mental Health, or a county jail, the |
|
| | 10400SB1750sam002 | - 6 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | disclosure of which would result in the risk of harm to any |
| 2 | | person or the risk of an escape from a jail or correctional |
| 3 | | institution or facility. |
| 4 | | (e-9) Records requested by a person in a county jail |
| 5 | | or committed to the Department of Corrections or |
| 6 | | Department of Human Services Division of Mental Health, |
| 7 | | containing personal information pertaining to the person's |
| 8 | | victim or the victim's family, including, but not limited |
| 9 | | to, a victim's home address, home telephone number, work |
| 10 | | or school address, work telephone number, social security |
| 11 | | number, or any other identifying information, except as |
| 12 | | may be relevant to a requester's current or potential case |
| 13 | | or claim. |
| 14 | | (e-10) Law enforcement records of other persons |
| 15 | | requested by a person committed to the Department of |
| 16 | | Corrections, Department of Human Services Division of |
| 17 | | Mental Health, or a county jail, including, but not |
| 18 | | limited to, arrest and booking records, mug shots, and |
| 19 | | crime scene photographs, except as these records may be |
| 20 | | relevant to the requester's current or potential case or |
| 21 | | claim. |
| 22 | | (f) Preliminary drafts, notes, recommendations, |
| 23 | | memoranda, and other records in which opinions are |
| 24 | | expressed, or policies or actions are formulated, except |
| 25 | | that a specific record or relevant portion of a record |
| 26 | | shall not be exempt when the record is publicly cited and |
|
| | 10400SB1750sam002 | - 7 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | identified by the head of the public body. The exemption |
| 2 | | provided in this paragraph (f) extends to all those |
| 3 | | records of officers and agencies of the General Assembly |
| 4 | | that pertain to the preparation of legislative documents. |
| 5 | | (g) Trade secrets and commercial or financial |
| 6 | | information obtained from a person or business where the |
| 7 | | trade secrets or commercial or financial information are |
| 8 | | furnished under a claim that they are proprietary, |
| 9 | | privileged, or confidential, and that disclosure of the |
| 10 | | trade secrets or commercial or financial information would |
| 11 | | cause competitive harm to the person or business, and only |
| 12 | | insofar as the claim directly applies to the records |
| 13 | | requested. |
| 14 | | The information included under this exemption includes |
| 15 | | all trade secrets and commercial or financial information |
| 16 | | obtained by a public body, including a public pension |
| 17 | | fund, from a private equity fund or a privately held |
| 18 | | company within the investment portfolio of a private |
| 19 | | equity fund as a result of either investing or evaluating |
| 20 | | a potential investment of public funds in a private equity |
| 21 | | fund. The exemption contained in this item does not apply |
| 22 | | to the aggregate financial performance information of a |
| 23 | | private equity fund, nor to the identity of the fund's |
| 24 | | managers or general partners. The exemption contained in |
| 25 | | this item does not apply to the identity of a privately |
| 26 | | held company within the investment portfolio of a private |
|
| | 10400SB1750sam002 | - 8 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | equity fund, unless the disclosure of the identity of a |
| 2 | | privately held company may cause competitive harm. |
| 3 | | Nothing contained in this paragraph (g) shall be |
| 4 | | construed to prevent a person or business from consenting |
| 5 | | to disclosure. |
| 6 | | (h) Proposals and bids for any contract, grant, or |
| 7 | | agreement, including information which if it were |
| 8 | | disclosed would frustrate procurement or give an advantage |
| 9 | | to any person proposing to enter into a contractor |
| 10 | | agreement with the body, until an award or final selection |
| 11 | | is made. Information prepared by or for the body in |
| 12 | | preparation of a bid solicitation shall be exempt until an |
| 13 | | award or final selection is made. |
| 14 | | (i) Valuable formulae, computer geographic systems, |
| 15 | | designs, drawings, and research data obtained or produced |
| 16 | | by any public body when disclosure could reasonably be |
| 17 | | expected to produce private gain or public loss. The |
| 18 | | exemption for "computer geographic systems" provided in |
| 19 | | this paragraph (i) does not extend to requests made by |
| 20 | | news media as defined in Section 2 of this Act when the |
| 21 | | requested information is not otherwise exempt and the only |
| 22 | | purpose of the request is to access and disseminate |
| 23 | | information regarding the health, safety, welfare, or |
| 24 | | legal rights of the general public. |
| 25 | | (j) The following information pertaining to |
| 26 | | educational matters: |
|
| | 10400SB1750sam002 | - 9 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (i) test questions, scoring keys, and other |
| 2 | | examination data used to administer an academic |
| 3 | | examination; |
| 4 | | (ii) information received by a primary or |
| 5 | | secondary school, college, or university under its |
| 6 | | procedures for the evaluation of faculty members by |
| 7 | | their academic peers; |
| 8 | | (iii) information concerning a school or |
| 9 | | university's adjudication of student disciplinary |
| 10 | | cases, but only to the extent that disclosure would |
| 11 | | unavoidably reveal the identity of the student; and |
| 12 | | (iv) course materials or research materials used |
| 13 | | by faculty members. |
| 14 | | (k) Architects' plans, engineers' technical |
| 15 | | submissions, and other construction related technical |
| 16 | | documents for projects not constructed or developed in |
| 17 | | whole or in part with public funds and the same for |
| 18 | | projects constructed or developed with public funds, |
| 19 | | including, but not limited to, power generating and |
| 20 | | distribution stations and other transmission and |
| 21 | | distribution facilities, water treatment facilities, |
| 22 | | airport facilities, sport stadiums, convention centers, |
| 23 | | and all government owned, operated, or occupied buildings, |
| 24 | | but only to the extent that disclosure would compromise |
| 25 | | security. |
| 26 | | (l) Minutes of meetings of public bodies closed to the |
|
| | 10400SB1750sam002 | - 10 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | public as provided in the Open Meetings Act until the |
| 2 | | public body makes the minutes available to the public |
| 3 | | under Section 2.06 of the Open Meetings Act. |
| 4 | | (m) Communications between a public body and an |
| 5 | | attorney or auditor representing the public body that |
| 6 | | would not be subject to discovery in litigation, and |
| 7 | | materials prepared or compiled by or for a public body in |
| 8 | | anticipation of a criminal, civil, or administrative |
| 9 | | proceeding upon the request of an attorney advising the |
| 10 | | public body, and materials prepared or compiled with |
| 11 | | respect to internal audits of public bodies. |
| 12 | | (n) Records relating to a public body's adjudication |
| 13 | | of employee grievances or disciplinary cases; however, |
| 14 | | this exemption shall not extend to the final outcome of |
| 15 | | cases in which discipline is imposed. |
| 16 | | (o) Administrative or technical information associated |
| 17 | | with automated data processing operations, including, but |
| 18 | | not limited to, software, operating protocols, computer |
| 19 | | program abstracts, file layouts, source listings, object |
| 20 | | modules, load modules, user guides, documentation |
| 21 | | pertaining to all logical and physical design of |
| 22 | | computerized systems, employee manuals, and any other |
| 23 | | information that, if disclosed, would jeopardize the |
| 24 | | security of the system or its data or the security of |
| 25 | | materials exempt under this Section. |
| 26 | | (p) Records relating to collective negotiating matters |
|
| | 10400SB1750sam002 | - 11 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | between public bodies and their employees or |
| 2 | | representatives, except that any final contract or |
| 3 | | agreement shall be subject to inspection and copying. |
| 4 | | (q) Test questions, scoring keys, and other |
| 5 | | examination data used to determine the qualifications of |
| 6 | | an applicant for a license or employment. |
| 7 | | (r) The records, documents, and information relating |
| 8 | | to real estate purchase negotiations until those |
| 9 | | negotiations have been completed or otherwise terminated. |
| 10 | | With regard to a parcel involved in a pending or actually |
| 11 | | and reasonably contemplated eminent domain proceeding |
| 12 | | under the Eminent Domain Act, records, documents, and |
| 13 | | information relating to that parcel shall be exempt except |
| 14 | | as may be allowed under discovery rules adopted by the |
| 15 | | Illinois Supreme Court. The records, documents, and |
| 16 | | information relating to a real estate sale shall be exempt |
| 17 | | until a sale is consummated. |
| 18 | | (s) Any and all proprietary information and records |
| 19 | | related to the operation of an intergovernmental risk |
| 20 | | management association or self-insurance pool or jointly |
| 21 | | self-administered health and accident cooperative or pool. |
| 22 | | Insurance or self-insurance (including any |
| 23 | | intergovernmental risk management association or |
| 24 | | self-insurance pool) claims, loss or risk management |
| 25 | | information, records, data, advice, or communications. |
| 26 | | (t) Information contained in or related to |
|
| | 10400SB1750sam002 | - 12 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | examination, operating, or condition reports prepared by, |
| 2 | | on behalf of, or for the use of a public body responsible |
| 3 | | for the regulation or supervision of financial |
| 4 | | institutions, insurance companies, or pharmacy benefit |
| 5 | | managers, unless disclosure is otherwise required by State |
| 6 | | law. |
| 7 | | (u) Information that would disclose or might lead to |
| 8 | | the disclosure of secret or confidential information, |
| 9 | | codes, algorithms, programs, or private keys intended to |
| 10 | | be used to create electronic signatures under the Uniform |
| 11 | | Electronic Transactions Act. |
| 12 | | (v) Vulnerability assessments, security measures, and |
| 13 | | response policies or plans that are designed to identify, |
| 14 | | prevent, or respond to potential attacks upon a |
| 15 | | community's population or systems, facilities, or |
| 16 | | installations, but only to the extent that disclosure |
| 17 | | could reasonably be expected to expose the vulnerability |
| 18 | | or jeopardize the effectiveness of the measures, policies, |
| 19 | | or plans, or the safety of the personnel who implement |
| 20 | | them or the public. Information exempt under this item may |
| 21 | | include such things as details pertaining to the |
| 22 | | mobilization or deployment of personnel or equipment, to |
| 23 | | the operation of communication systems or protocols, to |
| 24 | | cybersecurity vulnerabilities, or to tactical operations. |
| 25 | | (w) (Blank). |
| 26 | | (x) Maps and other records regarding the location or |
|
| | 10400SB1750sam002 | - 13 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | security of generation, transmission, distribution, |
| 2 | | storage, gathering, treatment, or switching facilities |
| 3 | | owned by a utility, by a power generator, or by the |
| 4 | | Illinois Power Agency. |
| 5 | | (y) Information contained in or related to proposals, |
| 6 | | bids, or negotiations related to electric power |
| 7 | | procurement under Section 1-75 of the Illinois Power |
| 8 | | Agency Act and Section 16-111.5 of the Public Utilities |
| 9 | | Act that is determined to be confidential and proprietary |
| 10 | | by the Illinois Power Agency or by the Illinois Commerce |
| 11 | | Commission. |
| 12 | | (z) Information about students exempted from |
| 13 | | disclosure under Section 10-20.38 or 34-18.29 of the |
| 14 | | School Code, and information about undergraduate students |
| 15 | | enrolled at an institution of higher education exempted |
| 16 | | from disclosure under Section 25 of the Illinois Credit |
| 17 | | Card Marketing Act of 2009. |
| 18 | | (aa) Information the disclosure of which is exempted |
| 19 | | under the Viatical Settlements Act of 2009. |
| 20 | | (bb) Records and information provided to a mortality |
| 21 | | review team and records maintained by a mortality review |
| 22 | | team appointed under the Department of Juvenile Justice |
| 23 | | Mortality Review Team Act. |
| 24 | | (cc) Information regarding interments, entombments, or |
| 25 | | inurnments of human remains that are submitted to the |
| 26 | | Cemetery Oversight Database under the Cemetery Care Act or |
|
| | 10400SB1750sam002 | - 14 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | the Cemetery Oversight Act, whichever is applicable. |
| 2 | | (dd) Correspondence and records (i) that may not be |
| 3 | | disclosed under Section 11-9 of the Illinois Public Aid |
| 4 | | Code or (ii) that pertain to appeals under Section 11-8 of |
| 5 | | the Illinois Public Aid Code. |
| 6 | | (ee) The names, addresses, or other personal |
| 7 | | information of persons who are minors and are also |
| 8 | | participants and registrants in programs of park |
| 9 | | districts, forest preserve districts, conservation |
| 10 | | districts, recreation agencies, and special recreation |
| 11 | | associations. |
| 12 | | (ff) The names, addresses, or other personal |
| 13 | | information of participants and registrants in programs of |
| 14 | | park districts, forest preserve districts, conservation |
| 15 | | districts, recreation agencies, and special recreation |
| 16 | | associations where such programs are targeted primarily to |
| 17 | | minors. |
| 18 | | (gg) Confidential information described in Section |
| 19 | | 1-100 of the Illinois Independent Tax Tribunal Act of |
| 20 | | 2012. |
| 21 | | (hh) The report submitted to the State Board of |
| 22 | | Education by the School Security and Standards Task Force |
| 23 | | under item (8) of subsection (d) of Section 2-3.160 of the |
| 24 | | School Code and any information contained in that report. |
| 25 | | (ii) Records requested by persons committed to or |
| 26 | | detained by the Department of Human Services under the |
|
| | 10400SB1750sam002 | - 15 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | Sexually Violent Persons Commitment Act or committed to |
| 2 | | the Department of Corrections under the Sexually Dangerous |
| 3 | | Persons Act if those materials: (i) are available in the |
| 4 | | library of the facility where the individual is confined; |
| 5 | | (ii) include records from staff members' personnel files, |
| 6 | | staff rosters, or other staffing assignment information; |
| 7 | | or (iii) are available through an administrative request |
| 8 | | to the Department of Human Services or the Department of |
| 9 | | Corrections. |
| 10 | | (jj) Confidential information described in Section |
| 11 | | 5-535 of the Civil Administrative Code of Illinois. |
| 12 | | (kk) The public body's credit card numbers, debit card |
| 13 | | numbers, bank account numbers, Federal Employer |
| 14 | | Identification Number, security code numbers, passwords, |
| 15 | | and similar account information, the disclosure of which |
| 16 | | could result in identity theft or impression or defrauding |
| 17 | | of a governmental entity or a person. |
| 18 | | (ll) Records concerning the work of the threat |
| 19 | | assessment team of a school district, including, but not |
| 20 | | limited to, any threat assessment procedure under the |
| 21 | | School Safety Drill Act and any information contained in |
| 22 | | the procedure. |
| 23 | | (mm) Information prohibited from being disclosed under |
| 24 | | subsections (a) and (b) of Section 15 of the Student |
| 25 | | Confidential Reporting Act. |
| 26 | | (nn) Proprietary information submitted to the |
|
| | 10400SB1750sam002 | - 16 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | Environmental Protection Agency under the Drug Take-Back |
| 2 | | Act. |
| 3 | | (oo) Records described in subsection (f) of Section |
| 4 | | 3-5-1 of the Unified Code of Corrections. |
| 5 | | (pp) Any and all information regarding burials, |
| 6 | | interments, or entombments of human remains as required to |
| 7 | | be reported to the Department of Natural Resources |
| 8 | | pursuant either to the Archaeological and Paleontological |
| 9 | | Resources Protection Act or the Human Remains Protection |
| 10 | | Act. |
| 11 | | (qq) Reports described in subsection (e) of Section |
| 12 | | 16-15 of the Abortion Care Clinical Training Program Act. |
| 13 | | (rr) Information obtained by a certified local health |
| 14 | | department under the Access to Public Health Data Act. |
| 15 | | (ss) For a request directed to a public body that is |
| 16 | | also a HIPAA-covered entity, all information that is |
| 17 | | protected health information, including demographic |
| 18 | | information, that may be contained within or extracted |
| 19 | | from any record held by the public body in compliance with |
| 20 | | State and federal medical privacy laws and regulations, |
| 21 | | including, but not limited to, the Health Insurance |
| 22 | | Portability and Accountability Act and its regulations, 45 |
| 23 | | CFR Parts 160 and 164. As used in this paragraph, |
| 24 | | "HIPAA-covered entity" has the meaning given to the term |
| 25 | | "covered entity" in 45 CFR 160.103 and "protected health |
| 26 | | information" has the meaning given to that term in 45 CFR |
|
| | 10400SB1750sam002 | - 17 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | 160.103. |
| 2 | | (tt) Proposals or bids submitted by engineering |
| 3 | | consultants in response to requests for proposal or other |
| 4 | | competitive bidding requests by the Department of |
| 5 | | Transportation or the Illinois Toll Highway Authority. |
| 6 | | (uu) Information submitted to a chief county |
| 7 | | assessment officer that is exempt from disclosure under |
| 8 | | Section 15-172 of the Property Tax Code. |
| 9 | | (1.5) Any information exempt from disclosure under the |
| 10 | | Judicial Privacy Act shall be redacted from public records |
| 11 | | prior to disclosure under this Act. |
| 12 | | (2) A public record that is not in the possession of a |
| 13 | | public body but is in the possession of a party with whom the |
| 14 | | agency has contracted to perform a governmental function on |
| 15 | | behalf of the public body, and that directly relates to the |
| 16 | | governmental function and is not otherwise exempt under this |
| 17 | | Act, shall be considered a public record of the public body, |
| 18 | | for purposes of this Act. |
| 19 | | (3) This Section does not authorize withholding of |
| 20 | | information or limit the availability of records to the |
| 21 | | public, except as stated in this Section or otherwise provided |
| 22 | | in this Act. |
| 23 | | (Source: P.A. 102-38, eff. 6-25-21; 102-558, eff. 8-20-21; |
| 24 | | 102-694, eff. 1-7-22; 102-752, eff. 5-6-22; 102-753, eff. |
| 25 | | 1-1-23; 102-776, eff. 1-1-23; 102-791, eff. 5-13-22; 102-982, |
| 26 | | eff. 7-1-23; 102-1055, eff. 6-10-22; 103-154, eff. 6-30-23; |
|
| | 10400SB1750sam002 | - 18 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | 103-423, eff. 1-1-24; 103-446, eff. 8-4-23; 103-462, eff. |
| 2 | | 8-4-23; 103-540, eff. 1-1-24; 103-554, eff. 1-1-24; 103-605, |
| 3 | | eff. 7-1-24; 103-865, eff. 1-1-25.) |
| 4 | | (Text of Section after amendment by P.A. 104-300) |
| 5 | | Sec. 7. Exemptions. |
| 6 | | (1) When a request is made to inspect or copy a public |
| 7 | | record that contains information that is exempt from |
| 8 | | disclosure under this Section, but also contains information |
| 9 | | that is not exempt from disclosure, the public body may elect |
| 10 | | to redact the information that is exempt. The public body |
| 11 | | shall make the remaining information available for inspection |
| 12 | | and copying. Subject to this requirement, the following shall |
| 13 | | be exempt from inspection and copying: |
| 14 | | (a) Records created or compiled by a State public |
| 15 | | defender agency or commission subject to the State Public |
| 16 | | Defender Act that contain: individual client identity; |
| 17 | | individual case file information; individual investigation |
| 18 | | records and other records that are otherwise subject to |
| 19 | | attorney-client privilege; records that would not be |
| 20 | | discoverable in litigation; records under Section 2.15; |
| 21 | | training materials; records related to attorney |
| 22 | | consultation and representation strategy; or any of the |
| 23 | | above concerning clients of county public defenders or |
| 24 | | other defender agencies and firms. This exclusion does not |
| 25 | | apply to deidentified, aggregated, administrative records, |
|
| | 10400SB1750sam002 | - 19 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | such as general case processing and workload information. |
| 2 | | (a-5) Information specifically prohibited from |
| 3 | | disclosure by federal or State law or rules and |
| 4 | | regulations implementing federal or State law. |
| 5 | | (b) Private information, unless disclosure is required |
| 6 | | by another provision of this Act, a State or federal law, |
| 7 | | or a court order. |
| 8 | | (b-5) Files, documents, and other data or databases |
| 9 | | maintained by one or more law enforcement agencies and |
| 10 | | specifically designed to provide information to one or |
| 11 | | more law enforcement agencies regarding the physical or |
| 12 | | mental status of one or more individual subjects. |
| 13 | | (c) Personal information contained within public |
| 14 | | records, the disclosure of which would constitute a |
| 15 | | clearly unwarranted invasion of personal privacy, unless |
| 16 | | the disclosure is consented to in writing by the |
| 17 | | individual subjects of the information. "Unwarranted |
| 18 | | invasion of personal privacy" means the disclosure of |
| 19 | | information that is highly personal or objectionable to a |
| 20 | | reasonable person and in which the subject's right to |
| 21 | | privacy outweighs any legitimate public interest in |
| 22 | | obtaining the information. The disclosure of information |
| 23 | | that bears on the public duties of public employees and |
| 24 | | officials shall not be considered an invasion of personal |
| 25 | | privacy. |
| 26 | | (d) Records in the possession of any public body |
|
| | 10400SB1750sam002 | - 20 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | created in the course of administrative enforcement |
| 2 | | proceedings, and any law enforcement or correctional |
| 3 | | agency for law enforcement purposes, but only to the |
| 4 | | extent that disclosure would: |
| 5 | | (i) interfere with pending or actually and |
| 6 | | reasonably contemplated law enforcement proceedings |
| 7 | | conducted by any law enforcement or correctional |
| 8 | | agency that is the recipient of the request; |
| 9 | | (ii) interfere with active administrative |
| 10 | | enforcement proceedings conducted by the public body |
| 11 | | that is the recipient of the request; |
| 12 | | (iii) create a substantial likelihood that a |
| 13 | | person will be deprived of a fair trial or an impartial |
| 14 | | hearing; |
| 15 | | (iv) unavoidably disclose the identity of a |
| 16 | | confidential source, confidential information |
| 17 | | furnished only by the confidential source, or persons |
| 18 | | who file complaints with or provide information to |
| 19 | | administrative, investigative, law enforcement, or |
| 20 | | penal agencies; except that the identities of |
| 21 | | witnesses to traffic crashes, traffic crash reports, |
| 22 | | and rescue reports shall be provided by agencies of |
| 23 | | local government, except when disclosure would |
| 24 | | interfere with an active criminal investigation |
| 25 | | conducted by the agency that is the recipient of the |
| 26 | | request; |
|
| | 10400SB1750sam002 | - 21 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (v) disclose unique or specialized investigative |
| 2 | | techniques other than those generally used and known |
| 3 | | or disclose internal documents of correctional |
| 4 | | agencies related to detection, observation, or |
| 5 | | investigation of incidents of crime or misconduct, and |
| 6 | | disclosure would result in demonstrable harm to the |
| 7 | | agency or public body that is the recipient of the |
| 8 | | request; |
| 9 | | (vi) endanger the life or physical safety of law |
| 10 | | enforcement personnel or any other person; or |
| 11 | | (vii) obstruct an ongoing criminal investigation |
| 12 | | by the agency that is the recipient of the request. |
| 13 | | (d-5) A law enforcement record created for law |
| 14 | | enforcement purposes and contained in a shared electronic |
| 15 | | record management system if the law enforcement agency |
| 16 | | that is the recipient of the request did not create the |
| 17 | | record, did not participate in or have a role in any of the |
| 18 | | events which are the subject of the record, and only has |
| 19 | | access to the record through the shared electronic record |
| 20 | | management system. |
| 21 | | (d-6) Records contained in the Officer Professional |
| 22 | | Conduct Database under Section 9.2 of the Illinois Police |
| 23 | | Training Act, except to the extent authorized under that |
| 24 | | Section. This includes the documents supplied to the |
| 25 | | Illinois Law Enforcement Training Standards Board from the |
| 26 | | Illinois State Police and Illinois State Police Merit |
|
| | 10400SB1750sam002 | - 22 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | Board. |
| 2 | | (d-7) Information gathered or records created from the |
| 3 | | use of automatic license plate readers in connection with |
| 4 | | Section 2-130 of the Illinois Vehicle Code. |
| 5 | | (e) Records that relate to or affect the security of |
| 6 | | correctional institutions and detention facilities. |
| 7 | | (e-5) Records requested by persons committed to the |
| 8 | | Department of Corrections, Department of Human Services |
| 9 | | Division of Mental Health, or a county jail if those |
| 10 | | materials are available in the library of the correctional |
| 11 | | institution or facility or jail where the inmate is |
| 12 | | confined. |
| 13 | | (e-6) Records requested by persons committed to the |
| 14 | | Department of Corrections, Department of Human Services |
| 15 | | Division of Mental Health, or a county jail if those |
| 16 | | materials include records from staff members' personnel |
| 17 | | files, staff rosters, or other staffing assignment |
| 18 | | information. |
| 19 | | (e-7) Records requested by persons committed to the |
| 20 | | Department of Corrections or Department of Human Services |
| 21 | | Division of Mental Health if those materials are available |
| 22 | | through an administrative request to the Department of |
| 23 | | Corrections or Department of Human Services Division of |
| 24 | | Mental Health. |
| 25 | | (e-8) Records requested by a person committed to the |
| 26 | | Department of Corrections, Department of Human Services |
|
| | 10400SB1750sam002 | - 23 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | Division of Mental Health, or a county jail, the |
| 2 | | disclosure of which would result in the risk of harm to any |
| 3 | | person or the risk of an escape from a jail or correctional |
| 4 | | institution or facility. |
| 5 | | (e-9) Records requested by a person in a county jail |
| 6 | | or committed to the Department of Corrections or |
| 7 | | Department of Human Services Division of Mental Health, |
| 8 | | containing personal information pertaining to the person's |
| 9 | | victim or the victim's family, including, but not limited |
| 10 | | to, a victim's home address, home telephone number, work |
| 11 | | or school address, work telephone number, social security |
| 12 | | number, or any other identifying information, except as |
| 13 | | may be relevant to a requester's current or potential case |
| 14 | | or claim. |
| 15 | | (e-10) Law enforcement records of other persons |
| 16 | | requested by a person committed to the Department of |
| 17 | | Corrections, Department of Human Services Division of |
| 18 | | Mental Health, or a county jail, including, but not |
| 19 | | limited to, arrest and booking records, mug shots, and |
| 20 | | crime scene photographs, except as these records may be |
| 21 | | relevant to the requester's current or potential case or |
| 22 | | claim. |
| 23 | | (f) Preliminary drafts, notes, recommendations, |
| 24 | | memoranda, and other records in which opinions are |
| 25 | | expressed, or policies or actions are formulated, except |
| 26 | | that a specific record or relevant portion of a record |
|
| | 10400SB1750sam002 | - 24 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | shall not be exempt when the record is publicly cited and |
| 2 | | identified by the head of the public body. The exemption |
| 3 | | provided in this paragraph (f) extends to all those |
| 4 | | records of officers and agencies of the General Assembly |
| 5 | | that pertain to the preparation of legislative documents. |
| 6 | | (g) Trade secrets and commercial or financial |
| 7 | | information obtained from a person or business where the |
| 8 | | trade secrets or commercial or financial information are |
| 9 | | furnished under a claim that they are proprietary, |
| 10 | | privileged, or confidential, and that disclosure of the |
| 11 | | trade secrets or commercial or financial information would |
| 12 | | cause competitive harm to the person or business, and only |
| 13 | | insofar as the claim directly applies to the records |
| 14 | | requested. |
| 15 | | The information included under this exemption includes |
| 16 | | all trade secrets and commercial or financial information |
| 17 | | obtained by a public body, including a public pension |
| 18 | | fund, from a private equity fund or a privately held |
| 19 | | company within the investment portfolio of a private |
| 20 | | equity fund as a result of either investing or evaluating |
| 21 | | a potential investment of public funds in a private equity |
| 22 | | fund. The exemption contained in this item does not apply |
| 23 | | to the aggregate financial performance information of a |
| 24 | | private equity fund, nor to the identity of the fund's |
| 25 | | managers or general partners. The exemption contained in |
| 26 | | this item does not apply to the identity of a privately |
|
| | 10400SB1750sam002 | - 25 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | held company within the investment portfolio of a private |
| 2 | | equity fund, unless the disclosure of the identity of a |
| 3 | | privately held company may cause competitive harm. |
| 4 | | Nothing contained in this paragraph (g) shall be |
| 5 | | construed to prevent a person or business from consenting |
| 6 | | to disclosure. |
| 7 | | (h) Proposals and bids for any contract, grant, or |
| 8 | | agreement, including information which if it were |
| 9 | | disclosed would frustrate procurement or give an advantage |
| 10 | | to any person proposing to enter into a contractor |
| 11 | | agreement with the body, until an award or final selection |
| 12 | | is made. Information prepared by or for the body in |
| 13 | | preparation of a bid solicitation shall be exempt until an |
| 14 | | award or final selection is made. |
| 15 | | (i) Valuable formulae, computer geographic systems, |
| 16 | | designs, drawings, and research data obtained or produced |
| 17 | | by any public body when disclosure could reasonably be |
| 18 | | expected to produce private gain or public loss. The |
| 19 | | exemption for "computer geographic systems" provided in |
| 20 | | this paragraph (i) does not extend to requests made by |
| 21 | | news media as defined in Section 2 of this Act when the |
| 22 | | requested information is not otherwise exempt and the only |
| 23 | | purpose of the request is to access and disseminate |
| 24 | | information regarding the health, safety, welfare, or |
| 25 | | legal rights of the general public. |
| 26 | | (j) The following information pertaining to |
|
| | 10400SB1750sam002 | - 26 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | educational matters: |
| 2 | | (i) test questions, scoring keys, and other |
| 3 | | examination data used to administer an academic |
| 4 | | examination; |
| 5 | | (ii) information received by a primary or |
| 6 | | secondary school, college, or university under its |
| 7 | | procedures for the evaluation of faculty members by |
| 8 | | their academic peers; |
| 9 | | (iii) information concerning a school or |
| 10 | | university's adjudication of student disciplinary |
| 11 | | cases, but only to the extent that disclosure would |
| 12 | | unavoidably reveal the identity of the student; and |
| 13 | | (iv) course materials or research materials used |
| 14 | | by faculty members. |
| 15 | | (k) Architects' plans, engineers' technical |
| 16 | | submissions, and other construction related technical |
| 17 | | documents for projects not constructed or developed in |
| 18 | | whole or in part with public funds and the same for |
| 19 | | projects constructed or developed with public funds, |
| 20 | | including, but not limited to, power generating and |
| 21 | | distribution stations and other transmission and |
| 22 | | distribution facilities, water treatment facilities, |
| 23 | | airport facilities, sport stadiums, convention centers, |
| 24 | | and all government owned, operated, or occupied buildings, |
| 25 | | but only to the extent that disclosure would compromise |
| 26 | | security. |
|
| | 10400SB1750sam002 | - 27 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (l) Minutes of meetings of public bodies closed to the |
| 2 | | public as provided in the Open Meetings Act until the |
| 3 | | public body makes the minutes available to the public |
| 4 | | under Section 2.06 of the Open Meetings Act. |
| 5 | | (m) Communications between a public body and an |
| 6 | | attorney or auditor representing the public body that |
| 7 | | would not be subject to discovery in litigation, and |
| 8 | | materials prepared or compiled by or for a public body in |
| 9 | | anticipation of a criminal, civil, or administrative |
| 10 | | proceeding upon the request of an attorney advising the |
| 11 | | public body, and materials prepared or compiled with |
| 12 | | respect to internal audits of public bodies. |
| 13 | | (n) Records relating to a public body's adjudication |
| 14 | | of employee grievances or disciplinary cases; however, |
| 15 | | this exemption shall not extend to the final outcome of |
| 16 | | cases in which discipline is imposed. |
| 17 | | (o) Administrative or technical information associated |
| 18 | | with automated data processing operations, including, but |
| 19 | | not limited to, software, operating protocols, computer |
| 20 | | program abstracts, file layouts, source listings, object |
| 21 | | modules, load modules, user guides, documentation |
| 22 | | pertaining to all logical and physical design of |
| 23 | | computerized systems, employee manuals, and any other |
| 24 | | information that, if disclosed, would jeopardize the |
| 25 | | security of the system or its data or the security of |
| 26 | | materials exempt under this Section. |
|
| | 10400SB1750sam002 | - 28 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (p) Records relating to collective negotiating matters |
| 2 | | between public bodies and their employees or |
| 3 | | representatives, except that any final contract or |
| 4 | | agreement shall be subject to inspection and copying. |
| 5 | | (q) Test questions, scoring keys, and other |
| 6 | | examination data used to determine the qualifications of |
| 7 | | an applicant for a license or employment. |
| 8 | | (r) The records, documents, and information relating |
| 9 | | to real estate purchase negotiations until those |
| 10 | | negotiations have been completed or otherwise terminated. |
| 11 | | With regard to a parcel involved in a pending or actually |
| 12 | | and reasonably contemplated eminent domain proceeding |
| 13 | | under the Eminent Domain Act, records, documents, and |
| 14 | | information relating to that parcel shall be exempt except |
| 15 | | as may be allowed under discovery rules adopted by the |
| 16 | | Illinois Supreme Court. The records, documents, and |
| 17 | | information relating to a real estate sale shall be exempt |
| 18 | | until a sale is consummated. |
| 19 | | (s) Any and all proprietary information and records |
| 20 | | related to the operation of an intergovernmental risk |
| 21 | | management association or self-insurance pool or jointly |
| 22 | | self-administered health and accident cooperative or pool. |
| 23 | | Insurance or self-insurance (including any |
| 24 | | intergovernmental risk management association or |
| 25 | | self-insurance pool) claims, loss or risk management |
| 26 | | information, records, data, advice, or communications. |
|
| | 10400SB1750sam002 | - 29 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (t) Information contained in or related to |
| 2 | | examination, operating, or condition reports prepared by, |
| 3 | | on behalf of, or for the use of a public body responsible |
| 4 | | for the regulation or supervision of financial |
| 5 | | institutions, insurance companies, or pharmacy benefit |
| 6 | | managers, unless disclosure is otherwise required by State |
| 7 | | law. |
| 8 | | (u) Information that would disclose or might lead to |
| 9 | | the disclosure of secret or confidential information, |
| 10 | | codes, algorithms, programs, or private keys intended to |
| 11 | | be used to create electronic signatures under the Uniform |
| 12 | | Electronic Transactions Act. |
| 13 | | (v) Vulnerability assessments, security measures, and |
| 14 | | response policies or plans that are designed to identify, |
| 15 | | prevent, or respond to potential attacks upon a |
| 16 | | community's population or systems, facilities, or |
| 17 | | installations, but only to the extent that disclosure |
| 18 | | could reasonably be expected to expose the vulnerability |
| 19 | | or jeopardize the effectiveness of the measures, policies, |
| 20 | | or plans, or the safety of the personnel who implement |
| 21 | | them or the public. Information exempt under this item may |
| 22 | | include such things as details pertaining to the |
| 23 | | mobilization or deployment of personnel or equipment, to |
| 24 | | the operation of communication systems or protocols, to |
| 25 | | cybersecurity vulnerabilities, or to tactical operations. |
| 26 | | (w) (Blank). |
|
| | 10400SB1750sam002 | - 30 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (x) Maps and other records regarding the location or |
| 2 | | security of generation, transmission, distribution, |
| 3 | | storage, gathering, treatment, or switching facilities |
| 4 | | owned by a utility, by a power generator, or by the |
| 5 | | Illinois Power Agency. |
| 6 | | (y) Information contained in or related to proposals, |
| 7 | | bids, or negotiations related to electric power |
| 8 | | procurement under Section 1-75 of the Illinois Power |
| 9 | | Agency Act and Section 16-111.5 of the Public Utilities |
| 10 | | Act that is determined to be confidential and proprietary |
| 11 | | by the Illinois Power Agency or by the Illinois Commerce |
| 12 | | Commission. |
| 13 | | (z) Information about students exempted from |
| 14 | | disclosure under Section 10-20.38 or 34-18.29 of the |
| 15 | | School Code, and information about undergraduate students |
| 16 | | enrolled at an institution of higher education exempted |
| 17 | | from disclosure under Section 25 of the Illinois Credit |
| 18 | | Card Marketing Act of 2009. |
| 19 | | (aa) Information the disclosure of which is exempted |
| 20 | | under the Viatical Settlements Act of 2009. |
| 21 | | (bb) Records and information provided to a mortality |
| 22 | | review team and records maintained by a mortality review |
| 23 | | team appointed under the Department of Juvenile Justice |
| 24 | | Mortality Review Team Act. |
| 25 | | (cc) Information regarding interments, entombments, or |
| 26 | | inurnments of human remains that are submitted to the |
|
| | 10400SB1750sam002 | - 31 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | Cemetery Oversight Database under the Cemetery Care Act or |
| 2 | | the Cemetery Oversight Act, whichever is applicable. |
| 3 | | (dd) Correspondence and records (i) that may not be |
| 4 | | disclosed under Section 11-9 of the Illinois Public Aid |
| 5 | | Code or (ii) that pertain to appeals under Section 11-8 of |
| 6 | | the Illinois Public Aid Code. |
| 7 | | (ee) The names, addresses, or other personal |
| 8 | | information of persons who are minors and are also |
| 9 | | participants and registrants in programs of park |
| 10 | | districts, forest preserve districts, conservation |
| 11 | | districts, recreation agencies, and special recreation |
| 12 | | associations. |
| 13 | | (ff) The names, addresses, or other personal |
| 14 | | information of participants and registrants in programs of |
| 15 | | park districts, forest preserve districts, conservation |
| 16 | | districts, recreation agencies, and special recreation |
| 17 | | associations where such programs are targeted primarily to |
| 18 | | minors. |
| 19 | | (gg) Confidential information described in Section |
| 20 | | 1-100 of the Illinois Independent Tax Tribunal Act of |
| 21 | | 2012. |
| 22 | | (hh) The report submitted to the State Board of |
| 23 | | Education by the School Security and Standards Task Force |
| 24 | | under item (8) of subsection (d) of Section 2-3.160 of the |
| 25 | | School Code and any information contained in that report. |
| 26 | | (ii) Records requested by persons committed to or |
|
| | 10400SB1750sam002 | - 32 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | detained by the Department of Human Services under the |
| 2 | | Sexually Violent Persons Commitment Act or committed to |
| 3 | | the Department of Corrections under the Sexually Dangerous |
| 4 | | Persons Act if those materials: (i) are available in the |
| 5 | | library of the facility where the individual is confined; |
| 6 | | (ii) include records from staff members' personnel files, |
| 7 | | staff rosters, or other staffing assignment information; |
| 8 | | or (iii) are available through an administrative request |
| 9 | | to the Department of Human Services or the Department of |
| 10 | | Corrections. |
| 11 | | (jj) Confidential information described in Section |
| 12 | | 5-535 of the Civil Administrative Code of Illinois. |
| 13 | | (kk) The public body's credit card numbers, debit card |
| 14 | | numbers, bank account numbers, Federal Employer |
| 15 | | Identification Number, security code numbers, passwords, |
| 16 | | and similar account information, the disclosure of which |
| 17 | | could result in identity theft or impression or defrauding |
| 18 | | of a governmental entity or a person. |
| 19 | | (ll) Records concerning the work of the threat |
| 20 | | assessment team of a school district, including, but not |
| 21 | | limited to, any threat assessment procedure under the |
| 22 | | School Safety Drill Act and any information contained in |
| 23 | | the procedure. |
| 24 | | (mm) Information prohibited from being disclosed under |
| 25 | | subsections (a) and (b) of Section 15 of the Student |
| 26 | | Confidential Reporting Act. |
|
| | 10400SB1750sam002 | - 33 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | (nn) Proprietary information submitted to the |
| 2 | | Environmental Protection Agency under the Drug Take-Back |
| 3 | | Act. |
| 4 | | (oo) Records described in subsection (f) of Section |
| 5 | | 3-5-1 of the Unified Code of Corrections. |
| 6 | | (pp) Any and all information regarding burials, |
| 7 | | interments, or entombments of human remains as required to |
| 8 | | be reported to the Department of Natural Resources |
| 9 | | pursuant either to the Archaeological and Paleontological |
| 10 | | Resources Protection Act or the Human Remains Protection |
| 11 | | Act. |
| 12 | | (qq) Reports described in subsection (e) of Section |
| 13 | | 16-15 of the Abortion Care Clinical Training Program Act. |
| 14 | | (rr) Information obtained by a certified local health |
| 15 | | department under the Access to Public Health Data Act. |
| 16 | | (ss) For a request directed to a public body that is |
| 17 | | also a HIPAA-covered entity, all information that is |
| 18 | | protected health information, including demographic |
| 19 | | information, that may be contained within or extracted |
| 20 | | from any record held by the public body in compliance with |
| 21 | | State and federal medical privacy laws and regulations, |
| 22 | | including, but not limited to, the Health Insurance |
| 23 | | Portability and Accountability Act and its regulations, 45 |
| 24 | | CFR Parts 160 and 164. As used in this paragraph, |
| 25 | | "HIPAA-covered entity" has the meaning given to the term |
| 26 | | "covered entity" in 45 CFR 160.103 and "protected health |
|
| | 10400SB1750sam002 | - 34 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | information" has the meaning given to that term in 45 CFR |
| 2 | | 160.103. |
| 3 | | (tt) Proposals or bids submitted by engineering |
| 4 | | consultants in response to requests for proposal or other |
| 5 | | competitive bidding requests by the Department of |
| 6 | | Transportation or the Illinois Toll Highway Authority. |
| 7 | | (uu) Information submitted to a chief county |
| 8 | | assessment officer that is exempt from disclosure under |
| 9 | | Section 15-172 of the Property Tax Code. |
| 10 | | (1.5) Any information exempt from disclosure under the |
| 11 | | Judicial Privacy Act shall be redacted from public records |
| 12 | | prior to disclosure under this Act. |
| 13 | | (2) A public record that is not in the possession of a |
| 14 | | public body but is in the possession of a party with whom the |
| 15 | | agency has contracted to perform a governmental function on |
| 16 | | behalf of the public body, and that directly relates to the |
| 17 | | governmental function and is not otherwise exempt under this |
| 18 | | Act, shall be considered a public record of the public body, |
| 19 | | for purposes of this Act. |
| 20 | | (3) This Section does not authorize withholding of |
| 21 | | information or limit the availability of records to the |
| 22 | | public, except as stated in this Section or otherwise provided |
| 23 | | in this Act. |
| 24 | | (Source: P.A. 103-154, eff. 6-30-23; 103-423, eff. 1-1-24; |
| 25 | | 103-446, eff. 8-4-23; 103-462, eff. 8-4-23; 103-540, eff. |
| 26 | | 1-1-24; 103-554, eff. 1-1-24; 103-605, eff. 7-1-24; 103-865, |
|
| | 10400SB1750sam002 | - 35 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | eff. 1-1-25; 104-300, eff. 1-1-27.) |
| 2 | | Section 10. The Property Tax Code is amended by changing |
| 3 | | Section 15-172 as follows: |
| 4 | | (35 ILCS 200/15-172) |
| 5 | | Sec. 15-172. Low-Income Senior Citizens Assessment Freeze |
| 6 | | Homestead Exemption. |
| 7 | | (a) This Section may be cited as the Low-Income Senior |
| 8 | | Citizens Assessment Freeze Homestead Exemption. |
| 9 | | (b) As used in this Section: |
| 10 | | "Applicant" means an individual who has filed an |
| 11 | | application under this Section. |
| 12 | | "Base amount" means the base year equalized assessed value |
| 13 | | of the residence plus the first year's equalized assessed |
| 14 | | value of any added improvements which increased the assessed |
| 15 | | value of the residence after the base year. |
| 16 | | "Base year" means the taxable year prior to the taxable |
| 17 | | year for which the applicant first qualifies and applies for |
| 18 | | the exemption provided that in the prior taxable year the |
| 19 | | property was improved with a permanent structure that was |
| 20 | | occupied as a residence by the applicant who was liable for |
| 21 | | paying real property taxes on the property and who was either |
| 22 | | (i) an owner of record of the property or had legal or |
| 23 | | equitable interest in the property as evidenced by a written |
| 24 | | instrument or (ii) had a legal or equitable interest as a |
|
| | 10400SB1750sam002 | - 36 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | lessee in the parcel of property that was single family |
| 2 | | residence. If in any subsequent taxable year for which the |
| 3 | | applicant applies and qualifies for the exemption the |
| 4 | | equalized assessed value of the residence is less than the |
| 5 | | equalized assessed value in the existing base year (provided |
| 6 | | that such equalized assessed value is not based on an assessed |
| 7 | | value that results from a temporary irregularity in the |
| 8 | | property that reduces the assessed value for one or more |
| 9 | | taxable years), then that subsequent taxable year shall become |
| 10 | | the base year until a new base year is established under the |
| 11 | | terms of this paragraph. For taxable year 1999 only, the Chief |
| 12 | | County Assessment Officer shall review (i) all taxable years |
| 13 | | for which the applicant applied and qualified for the |
| 14 | | exemption and (ii) the existing base year. The assessment |
| 15 | | officer shall select as the new base year the year with the |
| 16 | | lowest equalized assessed value. An equalized assessed value |
| 17 | | that is based on an assessed value that results from a |
| 18 | | temporary irregularity in the property that reduces the |
| 19 | | assessed value for one or more taxable years shall not be |
| 20 | | considered the lowest equalized assessed value. The selected |
| 21 | | year shall be the base year for taxable year 1999 and |
| 22 | | thereafter until a new base year is established under the |
| 23 | | terms of this paragraph. |
| 24 | | "Chief County Assessment Officer" means the County |
| 25 | | Assessor or Supervisor of Assessments of the county in which |
| 26 | | the property is located. |
|
| | 10400SB1750sam002 | - 37 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | "Equalized assessed value" means the assessed value as |
| 2 | | equalized by the Illinois Department of Revenue. |
| 3 | | "Household" means the applicant, the spouse of the |
| 4 | | applicant, and all persons using the residence of the |
| 5 | | applicant as their principal place of residence. |
| 6 | | "Household income" means the combined income of the |
| 7 | | members of a household for the calendar year preceding the |
| 8 | | taxable year. |
| 9 | | "Income" has the same meaning as provided in Section 3.07 |
| 10 | | of the Senior Citizens and Persons with Disabilities Property |
| 11 | | Tax Relief Act, except that, beginning in assessment year |
| 12 | | 2001, "income" does not include veteran's benefits. |
| 13 | | "Internal Revenue Code of 1986" means the United States |
| 14 | | Internal Revenue Code of 1986 or any successor law or laws |
| 15 | | relating to federal income taxes in effect for the year |
| 16 | | preceding the taxable year. |
| 17 | | "Life care facility that qualifies as a cooperative" means |
| 18 | | a facility as defined in Section 2 of the Life Care Facilities |
| 19 | | Act. |
| 20 | | "Maximum income limitation" means: |
| 21 | | (1) $35,000 prior to taxable year 1999; |
| 22 | | (2) $40,000 in taxable years 1999 through 2003; |
| 23 | | (3) $45,000 in taxable years 2004 through 2005; |
| 24 | | (4) $50,000 in taxable years 2006 and 2007; |
| 25 | | (5) $55,000 in taxable years 2008 through 2016; |
| 26 | | (6) for taxable year 2017, (i) $65,000 for qualified |
|
| | 10400SB1750sam002 | - 38 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | property located in a county with 3,000,000 or more |
| 2 | | inhabitants and (ii) $55,000 for qualified property |
| 3 | | located in a county with fewer than 3,000,000 inhabitants; |
| 4 | | and |
| 5 | | (7) for taxable years 2018 and thereafter, $65,000 for |
| 6 | | all qualified property. |
| 7 | | As an alternative income valuation, a homeowner who is |
| 8 | | enrolled in any of the following programs may be presumed to |
| 9 | | have household income that does not exceed the maximum income |
| 10 | | limitation for that tax year as required by this Section: Aid |
| 11 | | to the Aged, Blind or Disabled (AABD) Program or the |
| 12 | | Supplemental Nutrition Assistance Program (SNAP), both of |
| 13 | | which are administered by the Department of Human Services; |
| 14 | | the Low Income Home Energy Assistance Program (LIHEAP), which |
| 15 | | is administered by the Department of Commerce and Economic |
| 16 | | Opportunity; The Benefit Access program, which is administered |
| 17 | | by the Department on Aging; and the Senior Citizens Real |
| 18 | | Estate Tax Deferral Program. |
| 19 | | A chief county assessment officer may indicate that he or |
| 20 | | she has verified an applicant's income eligibility for this |
| 21 | | exemption but may not report which program or programs, if |
| 22 | | any, enroll the applicant. Release of personal information |
| 23 | | submitted pursuant to this Section shall be deemed an |
| 24 | | unwarranted invasion of personal privacy under the Freedom of |
| 25 | | Information Act. |
| 26 | | "Residence" means the principal dwelling place and |
|
| | 10400SB1750sam002 | - 39 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | appurtenant structures used for residential purposes in this |
| 2 | | State occupied on January 1 of the taxable year by a household |
| 3 | | and so much of the surrounding land, constituting the parcel |
| 4 | | upon which the dwelling place is situated, as is used for |
| 5 | | residential purposes. If the Chief County Assessment Officer |
| 6 | | has established a specific legal description for a portion of |
| 7 | | property constituting the residence, then that portion of |
| 8 | | property shall be deemed the residence for the purposes of |
| 9 | | this Section. |
| 10 | | "Taxable year" means the calendar year during which ad |
| 11 | | valorem property taxes payable in the next succeeding year are |
| 12 | | levied. |
| 13 | | (c) Beginning in taxable year 1994, a low-income senior |
| 14 | | citizens assessment freeze homestead exemption is granted for |
| 15 | | real property that is improved with a permanent structure that |
| 16 | | is occupied as a residence by an applicant who (i) is 65 years |
| 17 | | of age or older during the taxable year, (ii) has a household |
| 18 | | income that does not exceed the maximum income limitation, |
| 19 | | (iii) is liable for paying real property taxes on the |
| 20 | | property, and (iv) is an owner of record of the property or has |
| 21 | | a legal or equitable interest in the property as evidenced by a |
| 22 | | written instrument. This homestead exemption shall also apply |
| 23 | | to a leasehold interest in a parcel of property improved with a |
| 24 | | permanent structure that is a single family residence that is |
| 25 | | occupied as a residence by a person who (i) is 65 years of age |
| 26 | | or older during the taxable year, (ii) has a household income |
|
| | 10400SB1750sam002 | - 40 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | that does not exceed the maximum income limitation, (iii) has |
| 2 | | a legal or equitable ownership interest in the property as |
| 3 | | lessee, and (iv) is liable for the payment of real property |
| 4 | | taxes on that property. |
| 5 | | In counties of 3,000,000 or more inhabitants, the amount |
| 6 | | of the exemption for all taxable years is the equalized |
| 7 | | assessed value of the residence in the taxable year for which |
| 8 | | application is made minus the base amount. In all other |
| 9 | | counties, the amount of the exemption is as follows: (i) |
| 10 | | through taxable year 2005 and for taxable year 2007 and |
| 11 | | thereafter, the amount of this exemption shall be the |
| 12 | | equalized assessed value of the residence in the taxable year |
| 13 | | for which application is made minus the base amount; and (ii) |
| 14 | | for taxable year 2006, the amount of the exemption is as |
| 15 | | follows: |
| 16 | | (1) For an applicant who has a household income of |
| 17 | | $45,000 or less, the amount of the exemption is the |
| 18 | | equalized assessed value of the residence in the taxable |
| 19 | | year for which application is made minus the base amount. |
| 20 | | (2) For an applicant who has a household income |
| 21 | | exceeding $45,000 but not exceeding $46,250, the amount of |
| 22 | | the exemption is (i) the equalized assessed value of the |
| 23 | | residence in the taxable year for which application is |
| 24 | | made minus the base amount (ii) multiplied by 0.8. |
| 25 | | (3) For an applicant who has a household income |
| 26 | | exceeding $46,250 but not exceeding $47,500, the amount of |
|
| | 10400SB1750sam002 | - 41 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | the exemption is (i) the equalized assessed value of the |
| 2 | | residence in the taxable year for which application is |
| 3 | | made minus the base amount (ii) multiplied by 0.6. |
| 4 | | (4) For an applicant who has a household income |
| 5 | | exceeding $47,500 but not exceeding $48,750, the amount of |
| 6 | | the exemption is (i) the equalized assessed value of the |
| 7 | | residence in the taxable year for which application is |
| 8 | | made minus the base amount (ii) multiplied by 0.4. |
| 9 | | (5) For an applicant who has a household income |
| 10 | | exceeding $48,750 but not exceeding $50,000, the amount of |
| 11 | | the exemption is (i) the equalized assessed value of the |
| 12 | | residence in the taxable year for which application is |
| 13 | | made minus the base amount (ii) multiplied by 0.2. |
| 14 | | When the applicant is a surviving spouse of an applicant |
| 15 | | for a prior year for the same residence for which an exemption |
| 16 | | under this Section has been granted, the base year and base |
| 17 | | amount for that residence are the same as for the applicant for |
| 18 | | the prior year. |
| 19 | | Each year at the time the assessment books are certified |
| 20 | | to the County Clerk, the Board of Review or Board of Appeals |
| 21 | | shall give to the County Clerk a list of the assessed values of |
| 22 | | improvements on each parcel qualifying for this exemption that |
| 23 | | were added after the base year for this parcel and that |
| 24 | | increased the assessed value of the property. |
| 25 | | In the case of land improved with an apartment building |
| 26 | | owned and operated as a cooperative or a building that is a |
|
| | 10400SB1750sam002 | - 42 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | life care facility that qualifies as a cooperative, the |
| 2 | | maximum reduction from the equalized assessed value of the |
| 3 | | property is limited to the sum of the reductions calculated |
| 4 | | for each unit occupied as a residence by a person or persons |
| 5 | | (i) 65 years of age or older, (ii) with a household income that |
| 6 | | does not exceed the maximum income limitation, (iii) who is |
| 7 | | liable, by contract with the owner or owners of record, for |
| 8 | | paying real property taxes on the property, and (iv) who is an |
| 9 | | owner of record of a legal or equitable interest in the |
| 10 | | cooperative apartment building, other than a leasehold |
| 11 | | interest. In the instance of a cooperative where a homestead |
| 12 | | exemption has been granted under this Section, the cooperative |
| 13 | | association or its management firm shall credit the savings |
| 14 | | resulting from that exemption only to the apportioned tax |
| 15 | | liability of the owner who qualified for the exemption. Any |
| 16 | | person who willfully refuses to credit that savings to an |
| 17 | | owner who qualifies for the exemption is guilty of a Class B |
| 18 | | misdemeanor. |
| 19 | | When a homestead exemption has been granted under this |
| 20 | | Section and an applicant then becomes a resident of a facility |
| 21 | | licensed under the Assisted Living and Shared Housing Act, the |
| 22 | | Nursing Home Care Act, the Specialized Mental Health |
| 23 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or |
| 24 | | the MC/DD Act, the exemption shall be granted in subsequent |
| 25 | | years so long as the residence (i) continues to be occupied by |
| 26 | | the qualified applicant's spouse or (ii) if remaining |
|
| | 10400SB1750sam002 | - 43 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | unoccupied, is still owned by the qualified applicant for the |
| 2 | | homestead exemption. |
| 3 | | Beginning January 1, 1997, when an individual dies who |
| 4 | | would have qualified for an exemption under this Section, and |
| 5 | | the surviving spouse does not independently qualify for this |
| 6 | | exemption because of age, the exemption under this Section |
| 7 | | shall be granted to the surviving spouse for the taxable year |
| 8 | | preceding and the taxable year of the death, provided that, |
| 9 | | except for age, the surviving spouse meets all other |
| 10 | | qualifications for the granting of this exemption for those |
| 11 | | years. |
| 12 | | When married persons maintain separate residences, the |
| 13 | | exemption provided for in this Section may be claimed by only |
| 14 | | one of such persons and for only one residence. |
| 15 | | For taxable year 1994 only, in counties having less than |
| 16 | | 3,000,000 inhabitants, to receive the exemption, a person |
| 17 | | shall submit an application by February 15, 1995 to the Chief |
| 18 | | County Assessment Officer of the county in which the property |
| 19 | | is located. In counties having 3,000,000 or more inhabitants, |
| 20 | | for taxable year 1994 and all subsequent taxable years, to |
| 21 | | receive the exemption, a person may submit an application to |
| 22 | | the Chief County Assessment Officer of the county in which the |
| 23 | | property is located during such period as may be specified by |
| 24 | | the Chief County Assessment Officer. The Chief County |
| 25 | | Assessment Officer in counties of 3,000,000 or more |
| 26 | | inhabitants shall annually give notice of the application |
|
| | 10400SB1750sam002 | - 44 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | period by mail or by publication. In counties having less than |
| 2 | | 3,000,000 inhabitants, beginning with taxable year 1995 and |
| 3 | | thereafter, to receive the exemption, a person shall submit an |
| 4 | | application by July 1 of each taxable year to the Chief County |
| 5 | | Assessment Officer of the county in which the property is |
| 6 | | located. A county may, by ordinance, establish a date for |
| 7 | | submission of applications that is different than July 1. The |
| 8 | | applicant shall submit with the application an affidavit of |
| 9 | | the applicant's total household income, age, marital status |
| 10 | | (and if married the name and address of the applicant's |
| 11 | | spouse, if known), and principal dwelling place of members of |
| 12 | | the household on January 1 of the taxable year. The Department |
| 13 | | shall establish, by rule, a method for verifying the accuracy |
| 14 | | of affidavits filed by applicants under this Section, and the |
| 15 | | Chief County Assessment Officer may conduct audits of any |
| 16 | | taxpayer claiming an exemption under this Section to verify |
| 17 | | that the taxpayer is eligible to receive the exemption. Each |
| 18 | | application shall contain or be verified by a written |
| 19 | | declaration that it is made under the penalties of perjury. A |
| 20 | | taxpayer's signing a fraudulent application under this Act is |
| 21 | | perjury, as defined in Section 32-2 of the Criminal Code of |
| 22 | | 2012. The applications shall be clearly marked as applications |
| 23 | | for the Low-Income Senior Citizens Assessment Freeze Homestead |
| 24 | | Exemption and must contain a notice that any taxpayer who |
| 25 | | receives the exemption is subject to an audit by the Chief |
| 26 | | County Assessment Officer. |
|
| | 10400SB1750sam002 | - 45 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | Notwithstanding any other provision of law, the Chief |
| 2 | | County Assessment Officer in a county with 3,000,000 or more |
| 3 | | inhabitants may allow applicants to voluntarily provide to the |
| 4 | | Chief County Assessment Officer the full social security |
| 5 | | numbers or individual taxpayer identification numbers, as |
| 6 | | applicable, for all members of the applicant's household. If, |
| 7 | | in a county with 3,000,000 or more inhabitants, the applicant |
| 8 | | provides the Chief County Assessment Officer with the full |
| 9 | | social security numbers or individual taxpayer identification |
| 10 | | numbers for all members of the applicant's household, then, in |
| 11 | | subsequent taxable years, the Chief County Assessment Officer |
| 12 | | may renew the exemption under this Section without a new |
| 13 | | application if the Chief County Assessment Officer is able to |
| 14 | | confirm both that (i) the applicant remains eligible for the |
| 15 | | Senior Citizen Homestead Exemption under Section 15-170 for |
| 16 | | the applicable property and (ii) the applicant's household |
| 17 | | income does not exceed the maximum income limitation under |
| 18 | | this Section. A Chief County Assessment Officer who renews an |
| 19 | | exemption under this paragraph without an annual application |
| 20 | | shall notify the applicant of both the decision to renew the |
| 21 | | exemption and the applicant's ongoing duty to report changes |
| 22 | | in the applicant's eligibility. If a Chief County Assessment |
| 23 | | Officer who receives an applicant's social security number or |
| 24 | | tax identification number under this paragraph is unable to |
| 25 | | verify that the applicant remains eligible for the exemption |
| 26 | | under this Section, then the Chief County Assessment Officer |
|
| | 10400SB1750sam002 | - 46 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | shall notify the applicant of that fact and shall provide the |
| 2 | | applicant with an opportunity to demonstrate the applicant's |
| 3 | | eligibility. |
| 4 | | Notwithstanding any other provision to the contrary, in |
| 5 | | counties having fewer than 3,000,000 inhabitants, if an |
| 6 | | applicant fails to file the application required by this |
| 7 | | Section in a timely manner and this failure to file is due to a |
| 8 | | mental or physical condition sufficiently severe so as to |
| 9 | | render the applicant incapable of filing the application in a |
| 10 | | timely manner, the Chief County Assessment Officer may extend |
| 11 | | the filing deadline for a period of 30 days after the applicant |
| 12 | | regains the capability to file the application, but in no case |
| 13 | | may the filing deadline be extended beyond 3 months of the |
| 14 | | original filing deadline. In order to receive the extension |
| 15 | | provided in this paragraph, the applicant shall provide the |
| 16 | | Chief County Assessment Officer with a signed statement from |
| 17 | | the applicant's physician, advanced practice registered nurse, |
| 18 | | or physician assistant stating the nature and extent of the |
| 19 | | condition, that, in the physician's, advanced practice |
| 20 | | registered nurse's, or physician assistant's opinion, the |
| 21 | | condition was so severe that it rendered the applicant |
| 22 | | incapable of filing the application in a timely manner, and |
| 23 | | the date on which the applicant regained the capability to |
| 24 | | file the application. |
| 25 | | Beginning January 1, 1998, notwithstanding any other |
| 26 | | provision to the contrary, in counties having fewer than |
|
| | 10400SB1750sam002 | - 47 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | 3,000,000 inhabitants, if an applicant fails to file the |
| 2 | | application required by this Section in a timely manner and |
| 3 | | this failure to file is due to a mental or physical condition |
| 4 | | sufficiently severe so as to render the applicant incapable of |
| 5 | | filing the application in a timely manner, the Chief County |
| 6 | | Assessment Officer may extend the filing deadline for a period |
| 7 | | of 3 months. In order to receive the extension provided in this |
| 8 | | paragraph, the applicant shall provide the Chief County |
| 9 | | Assessment Officer with a signed statement from the |
| 10 | | applicant's physician, advanced practice registered nurse, or |
| 11 | | physician assistant stating the nature and extent of the |
| 12 | | condition, and that, in the physician's, advanced practice |
| 13 | | registered nurse's, or physician assistant's opinion, the |
| 14 | | condition was so severe that it rendered the applicant |
| 15 | | incapable of filing the application in a timely manner. |
| 16 | | In counties having less than 3,000,000 inhabitants, if an |
| 17 | | applicant was denied an exemption in taxable year 1994 and the |
| 18 | | denial occurred due to an error on the part of an assessment |
| 19 | | official, or his or her agent or employee, then beginning in |
| 20 | | taxable year 1997 the applicant's base year, for purposes of |
| 21 | | determining the amount of the exemption, shall be 1993 rather |
| 22 | | than 1994. In addition, in taxable year 1997, the applicant's |
| 23 | | exemption shall also include an amount equal to (i) the amount |
| 24 | | of any exemption denied to the applicant in taxable year 1995 |
| 25 | | as a result of using 1994, rather than 1993, as the base year, |
| 26 | | (ii) the amount of any exemption denied to the applicant in |
|
| | 10400SB1750sam002 | - 48 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | taxable year 1996 as a result of using 1994, rather than 1993, |
| 2 | | as the base year, and (iii) the amount of the exemption |
| 3 | | erroneously denied for taxable year 1994. |
| 4 | | For purposes of this Section, a person who will be 65 years |
| 5 | | of age during the current taxable year shall be eligible to |
| 6 | | apply for the homestead exemption during that taxable year. |
| 7 | | Application shall be made during the application period in |
| 8 | | effect for the county of his or her residence. |
| 9 | | The Chief County Assessment Officer may determine the |
| 10 | | eligibility of a life care facility that qualifies as a |
| 11 | | cooperative to receive the benefits provided by this Section |
| 12 | | by use of an affidavit, application, visual inspection, |
| 13 | | questionnaire, or other reasonable method in order to insure |
| 14 | | that the tax savings resulting from the exemption are credited |
| 15 | | by the management firm to the apportioned tax liability of |
| 16 | | each qualifying resident. The Chief County Assessment Officer |
| 17 | | may request reasonable proof that the management firm has so |
| 18 | | credited that exemption. |
| 19 | | Except as provided in this Section, all information |
| 20 | | received by the chief county assessment officer or the |
| 21 | | Department from applications filed under this Section, or from |
| 22 | | any investigation conducted under the provisions of this |
| 23 | | Section, shall be confidential and privileged, shall be exempt |
| 24 | | from disclosure under the Freedom of Information Act, and |
| 25 | | shall not be divulged to any person or agency, except as |
| 26 | | necessary to determine eligibility for the exemption under |
|
| | 10400SB1750sam002 | - 49 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | this Section. , except for official purposes or pursuant to |
| 2 | | official procedures for collection of any State or local tax |
| 3 | | or enforcement of any civil or criminal penalty or sanction |
| 4 | | imposed by this Act or by any statute or ordinance imposing a |
| 5 | | State or local tax. Any person who divulges any such |
| 6 | | information in any manner, except in accordance with this |
| 7 | | Section or with a proper judicial order, is guilty of a Class A |
| 8 | | 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 |
|
| | 10400SB1750sam002 | - 50 - | LRB104 09307 HLH 29408 a |
|
|
| 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 |
|
| | 10400SB1750sam002 | - 51 - | LRB104 09307 HLH 29408 a |
|
|
| 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. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; |
| 25 | | 102-895, eff. 5-23-22.) |
|
| | 10400SB1750sam002 | - 52 - | LRB104 09307 HLH 29408 a |
|
|
| 1 | | Section 95. No acceleration or delay. Where this Act makes |
| 2 | | changes in a statute that is represented in this Act by text |
| 3 | | that is not yet or no longer in effect (for example, a Section |
| 4 | | represented by multiple versions), the use of that text does |
| 5 | | not accelerate or delay the taking effect of (i) the changes |
| 6 | | made by this Act or (ii) provisions derived from any other |
| 7 | | Public Act.". |