Sen. Don Harmon
Filed: 5/29/2009
 
 

 




 

 		












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AMENDMENT TO HOUSE BILL 174 




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    AMENDMENT NO. ______. Amend House Bill 174 by replacing 
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everything after the enacting clause with the following:


 
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    "Section 5. The Property Tax Code is amended  by adding 
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Section 21-28 as follows:
 
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    (35 ILCS 200/21-28  new)
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    Sec. 21-28. Voiding of tax bills for qualified low-income 
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senior citizen supportive living facility property.
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    (a) Taxes on qualified low-income senior citizen 
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supportive living facility property that have been prepared and 
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mailed pursuant to Section 9-260(b) of this Code for the years 
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2001 through 2007 and include a payment due date of August 1, 
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2009 shall become null and void upon written request to the 
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county collector by the person or entity to whom the taxes were 
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mailed.  The request shall describe the property by permanent 
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index number and address.  Upon receipt of the request, the 
 


 






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county collector shall transmit a copy of the request to the 
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county clerk and the county assessor.  The county collector and 
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county clerk shall void the unpaid taxes on the records in 
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their respective offices by entering the following statement 
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upon their records for the property: "Taxes due and unpaid on 
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this property (give property index number and address of the 
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property) are waived and null and void under Section 21-28 of 
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the Property Tax Code.  The tax bills of this property are 
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hereby voided and liens for the taxes are extinguished".
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    (b) As used in this Section:
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        "Qualified low-income senior citizen supportive living 
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    facility property" means a parcel of property that for 
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    taxable years 2001 through 2007:
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            (1) was situated in a municipality containing 
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        1,000,000 or more inhabitants;
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            (2) was owned by a 501(c)(3) tax exempt 
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        not-for-profit organization or a limited liability 
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        company, organized under the laws of the State of 
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        Illinois, of which the managing member was a 501(c)(3) 
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        tax-exempt
not-for-profit organization;
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            (3) contained an existing improvement that was 
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        uninhabitable and unfit for occupancy or was 
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        rehabilitated as a structure approved as a supportive 
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        living facility under the Illinois Department of 
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        Public Aid Medicaid Waiver program; and
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            (4) when occupied, was occupied solely by 
 


 






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        individuals age 65 or older with income at or below 60%  
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        of the area median gross income as determined by the 
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        United States Department of Housing and Urban 
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        Development.
 
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    Section 99. Effective date. This Act takes effect upon 
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becoming law.".