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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||
4 | Section 10. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||||||
5 | Sections 14-20, 15-10, and 20-178 and by adding Section 15-173 | ||||||||||||||||||||||||||||||||
6 | as follows:
| ||||||||||||||||||||||||||||||||
7 | (35 ILCS 200/14-20)
| ||||||||||||||||||||||||||||||||
8 | Sec. 14-20. Certificate of error; counties of less than | ||||||||||||||||||||||||||||||||
9 | 3,000,000. In any
county with less than 3,000,000 inhabitants, | ||||||||||||||||||||||||||||||||
10 | if, at any time before judgment or
order of sale is entered in | ||||||||||||||||||||||||||||||||
11 | any proceeding to collect or to enjoin the
collection of taxes | ||||||||||||||||||||||||||||||||
12 | based upon any assessment of any property, the chief county
| ||||||||||||||||||||||||||||||||
13 | assessment officer discovers an error or mistake in the | ||||||||||||||||||||||||||||||||
14 | assessment (other than
errors of judgment as to the valuation | ||||||||||||||||||||||||||||||||
15 | of the property), he or she shall issue
to the person | ||||||||||||||||||||||||||||||||
16 | erroneously assessed a certificate setting forth the nature of
| ||||||||||||||||||||||||||||||||
17 | the error and the cause or causes of the error.
In any county | ||||||||||||||||||||||||||||||||
18 | with less than 3,000,000 inhabitants, if an owner fails to
file
| ||||||||||||||||||||||||||||||||
19 | an application for the Senior Citizens Assessment Freeze | ||||||||||||||||||||||||||||||||
20 | Homestead Exemption
provided in Section 15-172 or the disabled | ||||||||||||||||||||||||||||||||
21 | veterans homestead exemption provided in Section 15-173 during | ||||||||||||||||||||||||||||||||
22 | the previous assessment year and qualifies
for the exemption, | ||||||||||||||||||||||||||||||||
23 | the Chief County Assessment Officer pursuant to this
Section,
|
| |||||||
| |||||||
1 | or the Board of Review pursuant to Section 16-75, shall issue a
| ||||||
2 | certificate of error setting forth the correct taxable | ||||||
3 | valuation of the
property.
The certificate, when properly
| ||||||
4 | endorsed by the majority of the board of review, showing their | ||||||
5 | concurrence, and
not otherwise, may be used in evidence in any | ||||||
6 | court of competent jurisdiction,
and when so introduced in | ||||||
7 | evidence, shall become a part of the court record and
shall not | ||||||
8 | be removed from the files except on an order of the court.
| ||||||
9 | (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
| ||||||
10 | (35 ILCS 200/15-10)
| ||||||
11 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
12 | All property
granted an exemption by the Department pursuant to | ||||||
13 | the requirements of
Section 15-5 and
described in the Sections | ||||||
14 | following Section 15-30 and preceding Section 16-5,
to the | ||||||
15 | extent therein limited, is exempt from taxation.
In order to | ||||||
16 | maintain that exempt status, the titleholder or the owner of | ||||||
17 | the
beneficial interest of any property
that
is exempt must | ||||||
18 | file with the chief county assessment
officer, on or before | ||||||
19 | January 31 of each year (May 31 in the case of property
| ||||||
20 | exempted by Section 15-170), an affidavit stating whether there | ||||||
21 | has been any
change in the ownership or use of the property or | ||||||
22 | the status of the
owner-resident, or that a disabled veteran | ||||||
23 | who qualifies under Section 15-165
owned and used the property | ||||||
24 | as of January 1 of that year.
The nature of any
change shall be | ||||||
25 | stated in the affidavit. Failure to file an affidavit shall,
in |
| |||||||
| |||||||
1 | the discretion of the assessment officer, constitute cause to | ||||||
2 | terminate the
exemption of that property, notwithstanding any | ||||||
3 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
4 | parcels within a county may file a single
annual affidavit in | ||||||
5 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
6 | upon request, shall furnish an affidavit form to the owners, in | ||||||
7 | which
the owner may state whether there has been any change in | ||||||
8 | the ownership or use
of the property or status of the owner or | ||||||
9 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
10 | exempt parcels shall list all the properties
giving the same | ||||||
11 | information for each parcel as required of owners who file
| ||||||
12 | individual affidavits.
| ||||||
13 | However, titleholders or owners of the beneficial interest | ||||||
14 | in any property
exempted under any of the following provisions | ||||||
15 | are not required to
submit an annual filing under this Section:
| ||||||
16 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
17 | than 3,000,000
inhabitants and owned by a not-for-profit
| ||||||
18 | organization.
| ||||||
19 | (2) Section 15-40.
| ||||||
20 | (3) Section 15-50 (United States property).
| ||||||
21 | If there is a change in use or ownership, however, notice | ||||||
22 | must be filed
pursuant to Section 15-20.
| ||||||
23 | An application for homestead exemptions shall be filed as | ||||||
24 | provided in
Section 15-170 (senior citizens homestead | ||||||
25 | exemption), Section 15-172 (senior
citizens assessment freeze | ||||||
26 | homestead exemption), Section 15-173 (disabled veterans |
| |||||||
| |||||||
1 | assessment freeze homestead exemption), and Sections
15-175 | ||||||
2 | (general homestead exemption), 15-176
(general alternative
| ||||||
3 | homestead exemption), and 15-177 (long-time occupant homestead | ||||||
4 | exemption), respectively.
| ||||||
5 | (Source: P.A. 95-644, eff. 10-12-07.)
| ||||||
6 | (35 ILCS 200/15-173 new) | ||||||
7 | Sec. 15-173. Disabled veterans assessment freeze homestead | ||||||
8 | exemption. | ||||||
9 | (a) This Section may be cited as the disabled veterans | ||||||
10 | assessment
freeze homestead exemption.
| ||||||
11 | (b) As used in this Section:
| ||||||
12 | "Applicant" means an individual who has filed an | ||||||
13 | application under this
Section.
| ||||||
14 | "Base amount" means the base year equalized assessed value | ||||||
15 | of the residence
plus the first year's equalized assessed value | ||||||
16 | of any added improvements that
increased the assessed value of | ||||||
17 | the residence after the base year.
| ||||||
18 | "Base year" means the taxable year prior to the taxable | ||||||
19 | year for which the
applicant first qualifies and applies for | ||||||
20 | the exemption provided that in the
prior taxable year the | ||||||
21 | property was improved with a permanent structure that
was | ||||||
22 | occupied as a residence by the applicant who was liable for | ||||||
23 | paying real
property taxes on the property and who was either | ||||||
24 | (i) an owner of record of the
property or had legal or | ||||||
25 | equitable interest in the property as evidenced by a
written |
| |||||||
| |||||||
1 | instrument or (ii) had a legal or equitable interest as a | ||||||
2 | lessee in the
parcel of property that was single family | ||||||
3 | residence.
If in any subsequent taxable year for which the | ||||||
4 | applicant applies and
qualifies for the exemption the equalized | ||||||
5 | assessed value of the residence is
less than the equalized | ||||||
6 | assessed value in the existing base year
(provided that such | ||||||
7 | equalized assessed value is not
based
on an
assessed value that | ||||||
8 | results from a temporary irregularity in the property that
| ||||||
9 | reduces the
assessed value for one or more taxable years), then | ||||||
10 | that
subsequent taxable year shall become the base year until a | ||||||
11 | new base year is
established under the terms of this paragraph.
| ||||||
12 | "Chief county assessment officer" means the county | ||||||
13 | assessor or supervisor of
assessments of the county in which | ||||||
14 | the property is located.
| ||||||
15 | "Disabled veteran" means a person who has served in the | ||||||
16 | armed forces of the
United States, the reserves of the armed | ||||||
17 | forces of the United States, or the Illinois National Guard and | ||||||
18 | (i) who was found
100% disabled under 38 U.S.C., Chapter 11 | ||||||
19 | (Disabled Veterans Benefits) or (ii)
who was found disabled | ||||||
20 | under 42 U.S.C.,
Chapter 7, Subchapter II (Federal Old-Age, | ||||||
21 | Survivors, and Disability Insurance
Benefits) or 42 U.S.C., | ||||||
22 | Chapter 7, Subchapter
XVI (Supplemental Security Income for | ||||||
23 | Aged, Blind, and Disabled). | ||||||
24 | "Equalized assessed value" means the assessed value as | ||||||
25 | equalized by the
Illinois Department of Revenue.
| ||||||
26 | "Household" means the applicant, the spouse of the |
| |||||||
| |||||||
1 | applicant, and all persons
using the residence of the applicant | ||||||
2 | as their principal place of residence.
| ||||||
3 | "Household income" means the combined income of the members | ||||||
4 | of a household
for the calendar year preceding the taxable | ||||||
5 | year.
| ||||||
6 | "Income" has the same meaning as provided in Section 3.07 | ||||||
7 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
8 | and Pharmaceutical Assistance
Act, except that "income" does | ||||||
9 | not
include veteran's benefits.
| ||||||
10 | "Internal Revenue Code of 1986" means the United States | ||||||
11 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
12 | relating to federal income taxes in effect
for the year | ||||||
13 | preceding the taxable year.
| ||||||
14 | "Life care facility that qualifies as a cooperative" means | ||||||
15 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
16 | Act.
| ||||||
17 | "Residence" means the principal dwelling place and | ||||||
18 | appurtenant structures
used for residential purposes in this | ||||||
19 | State occupied on January 1 of the
taxable year by a household | ||||||
20 | and so much of the surrounding land, constituting
the parcel | ||||||
21 | upon which the dwelling place is situated, as is used for
| ||||||
22 | residential purposes. If the chief county assessment officer | ||||||
23 | has established a
specific legal description for a portion of | ||||||
24 | property constituting the
residence, then that portion of | ||||||
25 | property shall be deemed the residence for the
purposes of this | ||||||
26 | Section.
|
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| |||||||
1 | "Taxable year" means the calendar year during which ad | ||||||
2 | valorem property taxes
payable in the next succeeding year are | ||||||
3 | levied.
| ||||||
4 | (c) Beginning in taxable year 2009, a disabled veterans | ||||||
5 | assessment freeze
homestead exemption is granted for real | ||||||
6 | property that is improved with a
permanent structure that is | ||||||
7 | occupied as a residence by an applicant who (i) is
a disabled | ||||||
8 | veteran during the taxable year, (ii) has a household income
of | ||||||
9 | $40,000 or less, (iii) is liable for paying real property taxes | ||||||
10 | on
the
property, and (iv) is an owner of record of the property | ||||||
11 | or has a legal or
equitable interest in the property as | ||||||
12 | evidenced by a written instrument. This
homestead exemption | ||||||
13 | shall also apply to a leasehold interest in a parcel of
| ||||||
14 | property improved with a permanent structure that is a single | ||||||
15 | family residence
that is occupied as a residence by a person | ||||||
16 | who (i) is a disabled veteran
during the taxable year, (ii) has | ||||||
17 | a household income of $40,000 or less,
(iii)
has a legal or | ||||||
18 | equitable ownership interest in the property as lessee, and | ||||||
19 | (iv)
is liable for the payment of real property taxes on that | ||||||
20 | property.
| ||||||
21 | The amount of this exemption shall be the equalized | ||||||
22 | assessed value of the
residence in the taxable year for which | ||||||
23 | application is made minus the base
amount.
| ||||||
24 | When the applicant is a surviving spouse of an applicant | ||||||
25 | for a prior year for
the same residence for which an exemption | ||||||
26 | under this Section has been granted,
the base year and base |
| |||||||
| |||||||
1 | amount for that residence are the same as for the
applicant for | ||||||
2 | the prior year.
| ||||||
3 | Each year at the time the assessment books are certified to | ||||||
4 | the county clerk, the board of review shall give to the county | ||||||
5 | clerk a list
of the assessed values of improvements on each | ||||||
6 | parcel qualifying for this
exemption that were added after the | ||||||
7 | base year for this parcel and that
increased the assessed value | ||||||
8 | of the property.
| ||||||
9 | In the case of land improved with an apartment building | ||||||
10 | owned and operated as
a cooperative or a building that is a | ||||||
11 | life care facility that qualifies as a
cooperative, the maximum | ||||||
12 | reduction from the equalized assessed value of the
property is | ||||||
13 | limited to the sum of the reductions calculated for each unit
| ||||||
14 | occupied as a residence by a disabled veteran with a
household | ||||||
15 | income of $40,000 or
less who is liable, by contract with the
| ||||||
16 | owner
or owners of record, for paying real property taxes on | ||||||
17 | the property and who is
an owner of record of a legal or | ||||||
18 | equitable interest in the cooperative
apartment building, | ||||||
19 | other than a leasehold interest. In the instance of a
| ||||||
20 | cooperative where a homestead exemption has been granted under | ||||||
21 | this Section,
the cooperative association or its management | ||||||
22 | firm shall credit the savings
resulting from that exemption | ||||||
23 | only to the apportioned tax liability of the
owner who | ||||||
24 | qualified for the exemption. Any person who willfully refuses | ||||||
25 | to
credit that savings to an owner who qualifies for the | ||||||
26 | exemption is guilty of a
Class B misdemeanor.
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| |||||||
1 | When a homestead exemption has been granted under this | ||||||
2 | Section and an
applicant then becomes a resident of a facility | ||||||
3 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
4 | be granted in subsequent years so long as the
residence (i) | ||||||
5 | continues to be occupied by the qualified applicant's spouse or
| ||||||
6 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
7 | applicant for the
homestead exemption.
| ||||||
8 | If an individual dies who would have qualified
for an | ||||||
9 | exemption under this Section, and the surviving spouse does not
| ||||||
10 | independently qualify for this exemption because the surviving | ||||||
11 | spouse is not a disabled veteran, the exemption under
this | ||||||
12 | Section shall be granted to the surviving spouse for the | ||||||
13 | taxable year
preceding and the taxable
year of the death, | ||||||
14 | provided that, except for not being a disabled veteran, the | ||||||
15 | surviving spouse meets
all
other qualifications for the | ||||||
16 | granting of this exemption for those years.
| ||||||
17 | When married persons maintain separate residences, the | ||||||
18 | exemption provided for
in this Section may be claimed by only | ||||||
19 | one of such persons and for only one
residence.
| ||||||
20 | In counties having 3,000,000
or more inhabitants, 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 inhabitants | ||||||
26 | shall
annually give notice of the application period by mail or |
| |||||||
| |||||||
1 | by publication. In
counties having less than 3,000,000 | ||||||
2 | inhabitants, to receive the exemption, a person shall submit an
| ||||||
3 | application by July 1 of each taxable year to the chief county | ||||||
4 | assessment
officer of the county in which the property is | ||||||
5 | located. A county may, by
ordinance, establish a date for | ||||||
6 | submission of applications that is
different than
July 1.
The | ||||||
7 | applicant shall submit with the
application an affidavit of the | ||||||
8 | applicant's total household income, disabled veteran status,
| ||||||
9 | marital status (and if married the name and address of the | ||||||
10 | applicant's spouse,
if known), and principal dwelling place of | ||||||
11 | members of the household on January
1 of the taxable year. The | ||||||
12 | Department shall establish, by rule, a method for
verifying the | ||||||
13 | accuracy of affidavits filed by applicants under this Section.
| ||||||
14 | The applications shall be clearly marked as applications for | ||||||
15 | the disabled veterans assessment freeze homestead exemption.
| ||||||
16 | Notwithstanding any other provision to the contrary, in | ||||||
17 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
18 | applicant fails
to file the application required by this | ||||||
19 | Section in a timely manner and this
failure to file is due to a | ||||||
20 | mental or physical condition sufficiently severe so
as to | ||||||
21 | render the applicant incapable of filing the application in a | ||||||
22 | timely
manner, the chief county assessment officer may extend | ||||||
23 | the filing deadline for
a period of 30 days after the applicant | ||||||
24 | regains the capability to file the
application, but in no case | ||||||
25 | may the filing deadline be extended beyond 3
months after the | ||||||
26 | original filing deadline. In order to receive the extension
|
| |||||||
| |||||||
1 | provided in this paragraph, the applicant shall provide the | ||||||
2 | chief county
assessment officer with a signed statement from | ||||||
3 | the applicant's physician
stating the nature and extent of the | ||||||
4 | condition, that, in the
physician's opinion, the condition was | ||||||
5 | so severe that it rendered the applicant
incapable of filing | ||||||
6 | the application in a timely manner, and the date on which
the | ||||||
7 | applicant regained the capability to file the application.
| ||||||
8 | Notwithstanding any other provision to the
contrary, in | ||||||
9 | counties having fewer than 3,000,000 inhabitants, if an | ||||||
10 | applicant
fails to file the application required by this | ||||||
11 | Section in a timely manner and
this failure to file is due to a | ||||||
12 | mental or physical condition sufficiently
severe so as to | ||||||
13 | render the applicant incapable of filing the application in a
| ||||||
14 | timely manner, the chief county assessment officer may extend | ||||||
15 | the filing
deadline for a period of 3 months. In order to | ||||||
16 | receive the extension provided
in this paragraph, the applicant | ||||||
17 | shall provide the chief county assessment
officer with a signed | ||||||
18 | statement from the applicant's physician stating the
nature and | ||||||
19 | extent of the condition, and that, in the physician's opinion, | ||||||
20 | the
condition was so severe that it rendered the applicant | ||||||
21 | incapable of filing the
application in a timely manner.
| ||||||
22 | For purposes of this Section, a person who becomes a | ||||||
23 | disabled veteran during the
current taxable year shall be | ||||||
24 | eligible to apply for the homestead exemption
during that | ||||||
25 | taxable year. Application shall be made during the application
| ||||||
26 | period in effect for the county of his or her residence.
|
| |||||||
| |||||||
1 | The chief county assessment officer may determine the | ||||||
2 | eligibility of a life
care facility that qualifies as a | ||||||
3 | cooperative to receive the benefits
provided by this Section by | ||||||
4 | use of an affidavit, application, visual
inspection, | ||||||
5 | questionnaire, or other reasonable method in order to ensure | ||||||
6 | that
the tax savings resulting from the exemption are credited | ||||||
7 | by the management
firm to the apportioned tax liability of each | ||||||
8 | qualifying resident. The chief
county assessment officer may | ||||||
9 | request reasonable proof that the management firm
has so | ||||||
10 | credited that exemption.
| ||||||
11 | Except as provided in this Section, all information | ||||||
12 | received by the chief
county assessment officer or the | ||||||
13 | Department from applications filed under this
Section, or from | ||||||
14 | any investigation conducted under the provisions of this
| ||||||
15 | Section, shall be confidential, except for official purposes or
| ||||||
16 | pursuant to official procedures for collection of any State or | ||||||
17 | local tax or
enforcement of any civil or criminal penalty or | ||||||
18 | sanction imposed by this Act or
by any statute or ordinance | ||||||
19 | imposing a State or local tax. Any person who
divulges any such | ||||||
20 | information in any manner, except in accordance with a proper
| ||||||
21 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
22 | Nothing contained in this Section shall prevent the | ||||||
23 | Director or chief county
assessment officer from publishing or | ||||||
24 | making available reasonable statistics
concerning the | ||||||
25 | operation of the exemption contained in this Section in which
| ||||||
26 | the contents of claims are grouped into aggregates in such a |
| |||||||
| |||||||
1 | way that
information contained in any individual claim shall | ||||||
2 | not be disclosed.
| ||||||
3 | (d) Each chief county assessment officer shall annually | ||||||
4 | publish a notice
of availability of the exemption provided | ||||||
5 | under this Section. The notice
shall be published at least 60 | ||||||
6 | days but no more than 75 days prior to the date
on which the | ||||||
7 | application must be submitted to the chief county assessment
| ||||||
8 | officer of the county in which the property is located. The | ||||||
9 | notice shall
appear in a newspaper of general circulation in | ||||||
10 | the county.
| ||||||
11 | Notwithstanding Sections 6 and 8 of the State Mandates
Act, | ||||||
12 | no reimbursement by the State is required for the | ||||||
13 | implementation of
any mandate created by this Section.
| ||||||
14 | (35 ILCS 200/20-178)
| ||||||
15 | Sec. 20-178. Certificate of error; refund; interest. When | ||||||
16 | the county
collector
makes any refunds
due on certificates of | ||||||
17 | error issued under Sections 14-15 through 14-25
that have been | ||||||
18 | either
certified or adjudicated, the county collector shall pay | ||||||
19 | the taxpayer interest
on the amount of the refund
at the rate | ||||||
20 | of 0.5% per month.
| ||||||
21 | No interest shall be due under this Section for any time | ||||||
22 | prior to 60 days
after
the effective date of
this amendatory | ||||||
23 | Act of the 91st General Assembly. For certificates of error
| ||||||
24 | issued prior to
the
effective date of this amendatory
Act of | ||||||
25 | the 91st General Assembly, the county collector shall
pay the |
| |||||||
| |||||||
1 | taxpayer interest from 60 days after the effective date of this
| ||||||
2 | amendatory Act of the 91st General Assembly
until the date the | ||||||
3 | refund is
paid. For certificates of error issued on or after | ||||||
4 | the effective date of this
amendatory Act of the 91st General | ||||||
5 | Assembly,
interest shall be paid from 60
days after the | ||||||
6 | certificate of error is issued by the chief county assessment
| ||||||
7 | officer to the
date the refund is made.
To cover the cost of | ||||||
8 | interest, the county collector shall proportionately
reduce | ||||||
9 | the distribution of
taxes collected for each taxing district in | ||||||
10 | which the property is situated.
| ||||||
11 | This Section shall not apply to any certificate of error | ||||||
12 | granting a homestead
exemption under
Section 15-170, 15-172,
| ||||||
13 | 15-173, 15-175, 15-176, or 15-177.
| ||||||
14 | (Source: P.A. 95-644, eff. 10-12-07.)
| ||||||
15 | Section 90. The State Mandates Act is amended by adding | ||||||
16 | Section 8.33 as follows: | ||||||
17 | (30 ILCS 805/8.33 new) | ||||||
18 | Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
19 | of this Act, no reimbursement by the State is required for the | ||||||
20 | implementation of any mandate created by this amendatory Act of | ||||||
21 | the 96th General Assembly.
| ||||||
22 | Section 99. Effective date. This Act takes effect upon | ||||||
23 | becoming law.
|