HB0793 95TH GENERAL ASSEMBLY

LRB095 07971 BDD 28133 b

95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB0793

Introduced 2/7/2007, by Rep. Mike Boland

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-167 new
30 ILCS 805/8.31 new

Amends the Property Tax Code. Creates the Military Servicemembers' Homestead Exemption, under which an annual homestead exemption, limited to $3,000 per year from the property's value is granted for certain property that is used as the primary residence by a military servicemember. Sets forth procedures for the application and grant of the exemption. Provides that the chief county assessment officer of each county must provide to each person allowed a Military Servicemembers' Homestead Exemption a form to designate any other person to receive a duplicate of any notice of delinquency in the payment of taxes assessed and levied under this Code on the property of the person receiving the exemption and sets forth procedures for filing and rescinding the designation. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by adding Section 15-167 as follows:

(35 ILCS 200/15-167 new)

Sec. 15-167. Military Servicemembers' Homestead Exemption.

(a) An annual homestead exemption limited to a maximum reduction set forth in subsection (c) from the property's value, as equalized or assessed by the Department, is granted for property that is used as the primary residence by a military servicemember who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidenced by a written instrument, except for a leasehold interest other than a leasehold interest of land on which a single family residence is located, that is used as the primary residence by a military servicemember who has an ownership interest therein, legal, equitable, or as a lessee, and on which he or she is liable for the payment of property taxes.

(b) For the purpose of this Section "military servicemember" means an Illinois resident who is: a member of the Armed Forces of the United States; a member of the Illinois National Guard while on active military service under an order of the President of the United States; or a member of any reserve component of the Armed Forces of the United States while on active military service under an order of the President of the United States.

(c) For taxable years 2007 and thereafter, the maximum reduction under this Section is $3,000. For land improved with an apartment building owned and operated as a cooperative, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units used as a primary residence by a military servicemember who is liable, by contract with the owner or owners of record, for paying property taxes on the property and is an owner of record of a legal or equitable interest in the cooperative apartment building, other than a leasehold interest.

(d) A person who is a military servicemember for a portion, but not all, of any assessment year must be granted a pro-rata exemption for the assessment year. The amount of the pro-rata exemption is the exemption under this Section divided by 365 and multiplied by the number of days during the assessment year that the person was a military servicemember.

Property that is first used as a primary residence after January 1 of any assessment year by a person who is eligible for the exemption under this Section must be granted a pro-rata exemption for the assessment year. The amount of the pro-rata exemption is the exemption under this Section divided by 365 and multiplied by the number of days during the assessment year the property is used as a primary residence by a military servicemember.

The chief county assessment officer must adopt reasonable procedures to establish eligibility for the pro-rata exemptions under this subsection.

(e) The assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire or other reasonable methods. The determination shall be made in accordance with guidelines established by the Department.

The county board may by resolution provide that if a person has been granted a homestead exemption under this Section, the person qualifying need not reapply for the exemption.

If the assessor or chief county assessment officer requires annual application for verification of eligibility for an exemption once granted under this Section, the application shall be mailed to the taxpayer.

(f) The chief county assessment officer of each county must provide to each person allowed a homestead exemption under this Section a form to designate any other person to receive a duplicate of any notice of delinquency in the payment of taxes assessed and levied under this Code on the property of the person receiving the exemption. The duplicate notice shall be in addition to the notice required to be provided to the person receiving the exemption, and shall be given in the manner required by this Code. The person filing the request for the duplicate notice shall pay a fee of $5 to cover administrative costs to the supervisor of assessments, who shall then file the executed designation with the county collector. Notwithstanding any other provision of this Code to the contrary, the filing of such an executed designation requires the county collector to provide duplicate notices as indicated by the designation. A designation may be rescinded by the person who executed the designation at any time and in the manner and form required by the chief county assessment officer.

(g) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.

Section 90. The State Mandates Act is amended by adding Section 8.31 as follows:

(30 ILCS 805/8.31 new)

Sec. 8.31. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amendatory Act of the 95th General Assembly.

Section 99. Effective date. This Act takes effect upon becoming law.