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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 15-170 as follows:
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6 | (35 ILCS 200/15-170)
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7 | (Text of Section before amendment by P.A. 96-339 ) | ||||||||||||||||||||||||
8 | Sec. 15-170. Senior Citizens Homestead Exemption. An | ||||||||||||||||||||||||
9 | annual homestead
exemption limited, except as described here | ||||||||||||||||||||||||
10 | with relation to cooperatives or
life care facilities, to a
| ||||||||||||||||||||||||
11 | maximum reduction set forth below from the property's value, as | ||||||||||||||||||||||||
12 | equalized or
assessed by the Department, is granted for | ||||||||||||||||||||||||
13 | property that is occupied as a
residence by a person 65 years | ||||||||||||||||||||||||
14 | of age or older who is liable for paying real
estate taxes on | ||||||||||||||||||||||||
15 | the property and is an owner of record of the property or has a
| ||||||||||||||||||||||||
16 | legal or equitable interest therein as evidenced by a written | ||||||||||||||||||||||||
17 | instrument,
except for a leasehold interest, other than a | ||||||||||||||||||||||||
18 | leasehold interest of land on
which a single family residence | ||||||||||||||||||||||||
19 | is located, which is occupied as a residence by
a person 65 | ||||||||||||||||||||||||
20 | years or older who has an ownership interest therein, legal,
| ||||||||||||||||||||||||
21 | equitable or as a lessee, and on which he or she is liable for | ||||||||||||||||||||||||
22 | the payment
of property taxes. Before taxable year 2004, the | ||||||||||||||||||||||||
23 | maximum reduction shall be $2,500 in counties with
3,000,000 or |
| |||||||
| |||||||
1 | more inhabitants and $2,000 in all other counties. For taxable | ||||||
2 | years 2004 through 2005, the maximum reduction shall be $3,000 | ||||||
3 | in all counties. For taxable years 2006 and 2007, the maximum | ||||||
4 | reduction shall be $3,500 in all counties. For and, for taxable | ||||||
5 | years 2008 and 2009 thereafter , the maximum reduction is $4,000 | ||||||
6 | in all counties.
For taxable year 2010, the maximum reduction | ||||||
7 | is $7,000 in all counties. For taxable years 2011 and | ||||||
8 | thereafter, the maximum reduction is the maximum reduction for | ||||||
9 | the prior taxable year increased by the annual rate of | ||||||
10 | increase, for the previous
calendar year, of the Consumer Price | ||||||
11 | Index for All Urban
Consumers for all items, published by the | ||||||
12 | United States
Bureau of Labor Statistics. | ||||||
13 | For land
improved with an apartment building owned and | ||||||
14 | operated as a cooperative, the maximum reduction from the value | ||||||
15 | of the property, as
equalized
by the Department, shall be | ||||||
16 | multiplied by the number of apartments or units
occupied by a | ||||||
17 | person 65 years of age or older who is liable, by contract with
| ||||||
18 | the owner or owners of record, for paying property taxes on the | ||||||
19 | property and
is an owner of record of a legal or equitable | ||||||
20 | interest in the cooperative
apartment building, other than a | ||||||
21 | leasehold interest. For land improved with
a life care | ||||||
22 | facility, the maximum reduction from the value of the property, | ||||||
23 | as
equalized by the Department, shall be multiplied by the | ||||||
24 | number of apartments or
units occupied by persons 65 years of | ||||||
25 | age or older, irrespective of any legal,
equitable, or | ||||||
26 | leasehold interest in the facility, who are liable, under a
|
| |||||||
| |||||||
1 | contract with the owner or owners of record of the facility, | ||||||
2 | for paying
property taxes on the property. In a
cooperative or | ||||||
3 | a life care facility where a
homestead exemption has been | ||||||
4 | granted, the cooperative association or the
management firm of | ||||||
5 | the cooperative or facility shall credit the savings
resulting | ||||||
6 | from that exemption only to
the apportioned tax liability of | ||||||
7 | the owner or resident who qualified for
the exemption.
Any | ||||||
8 | person who willfully refuses to so credit the savings shall be | ||||||
9 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
10 | Sections 15-175, 15-176, and 15-177, "life care
facility" means | ||||||
11 | a facility, as defined in Section 2 of the Life Care Facilities
| ||||||
12 | Act, with which the applicant for the homestead exemption has a | ||||||
13 | life care
contract as defined in that Act.
| ||||||
14 | When a homestead exemption has been granted under this | ||||||
15 | Section and the person
qualifying subsequently becomes a | ||||||
16 | resident of a facility licensed under the
Assisted Living and | ||||||
17 | Shared Housing Act or the Nursing Home Care Act, the exemption | ||||||
18 | shall continue so long as the residence
continues to be | ||||||
19 | occupied by the qualifying person's spouse if the spouse is 65
| ||||||
20 | years of age or older, or if the residence remains unoccupied | ||||||
21 | but is still
owned by the person qualified for the homestead | ||||||
22 | exemption.
| ||||||
23 | A person who will be 65 years of age
during the current | ||||||
24 | assessment year
shall
be eligible to apply for the homestead | ||||||
25 | exemption during that assessment
year.
Application shall be | ||||||
26 | made during the application period in effect for the
county of |
| |||||||
| |||||||
1 | his residence.
| ||||||
2 | Beginning with assessment year 2003, for taxes payable in | ||||||
3 | 2004,
property
that is first occupied as a residence after | ||||||
4 | January 1 of any assessment year by
a person who is eligible | ||||||
5 | for the senior citizens homestead exemption under this
Section | ||||||
6 | must be granted a pro-rata exemption for the assessment year. | ||||||
7 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
8 | in the county under this Section divided by 365 and multiplied | ||||||
9 | by the
number of days during the assessment year the property | ||||||
10 | is occupied as a
residence by a
person eligible for the | ||||||
11 | exemption under this Section. The chief county
assessment | ||||||
12 | officer must adopt reasonable procedures to establish | ||||||
13 | eligibility
for this pro-rata exemption.
| ||||||
14 | The assessor or chief county assessment officer may | ||||||
15 | determine the eligibility
of a life care facility to receive | ||||||
16 | the benefits provided by this Section, by
affidavit, | ||||||
17 | application, visual inspection, questionnaire or other | ||||||
18 | reasonable
methods in order to insure that the tax savings | ||||||
19 | resulting from the exemption
are credited by the management | ||||||
20 | firm to the apportioned tax liability of each
qualifying | ||||||
21 | resident. The assessor may request reasonable proof that the
| ||||||
22 | management firm has so credited the exemption.
| ||||||
23 | The chief county assessment officer of each county with | ||||||
24 | less than 3,000,000
inhabitants shall provide to each person | ||||||
25 | allowed a homestead exemption under
this Section a form to | ||||||
26 | designate any other person to receive a
duplicate of any notice |
| |||||||
| |||||||
1 | of delinquency in the payment of taxes assessed and
levied | ||||||
2 | under this Code on the property of the person receiving the | ||||||
3 | exemption.
The duplicate notice shall be in addition to the | ||||||
4 | notice required to be
provided to the person receiving the | ||||||
5 | exemption, and shall be given in the
manner required by this | ||||||
6 | Code. The person filing the request for the duplicate
notice | ||||||
7 | shall pay a fee of $5 to cover administrative costs to the | ||||||
8 | supervisor of
assessments, who shall then file the executed | ||||||
9 | designation with the county
collector. Notwithstanding any | ||||||
10 | other provision of this Code to the contrary,
the filing of | ||||||
11 | such an executed designation requires the county collector to
| ||||||
12 | provide duplicate notices as indicated by the designation. A | ||||||
13 | designation may
be rescinded by the person who executed such | ||||||
14 | designation at any time, in the
manner and form required by the | ||||||
15 | chief county assessment officer.
| ||||||
16 | The assessor or chief county assessment officer may | ||||||
17 | determine the
eligibility of residential property to receive | ||||||
18 | the homestead exemption provided
by this Section by | ||||||
19 | application, visual inspection, questionnaire or other
| ||||||
20 | reasonable methods. The determination shall be made in | ||||||
21 | accordance with
guidelines established by the Department.
| ||||||
22 | In counties with less than 3,000,000 inhabitants, the | ||||||
23 | county board may by
resolution provide that if a person has | ||||||
24 | been granted a homestead exemption
under this Section, the | ||||||
25 | person qualifying need not reapply for the exemption.
| ||||||
26 | In counties with less than 3,000,000 inhabitants, if the |
| |||||||
| |||||||
1 | assessor or chief
county assessment officer requires annual | ||||||
2 | application for verification of
eligibility for an exemption | ||||||
3 | once granted under this Section, the application
shall be | ||||||
4 | mailed to the taxpayer.
| ||||||
5 | The assessor or chief county assessment officer shall | ||||||
6 | notify each person
who qualifies for an exemption under this | ||||||
7 | Section that the person may also
qualify for deferral of real | ||||||
8 | estate taxes under the Senior Citizens Real Estate
Tax Deferral | ||||||
9 | Act. The notice shall set forth the qualifications needed for
| ||||||
10 | deferral of real estate taxes, the address and telephone number | ||||||
11 | of
county collector, and a
statement that applications for | ||||||
12 | deferral of real estate taxes may be obtained
from the county | ||||||
13 | collector.
| ||||||
14 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
15 | no
reimbursement by the State is required for the | ||||||
16 | implementation of any mandate
created by this Section.
| ||||||
17 | (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | ||||||
18 | 96-355, eff. 1-1-10.)
| ||||||
19 | (Text of Section after amendment by P.A. 96-339 ) | ||||||
20 | Sec. 15-170. Senior Citizens Homestead Exemption. An | ||||||
21 | annual homestead
exemption limited, except as described here | ||||||
22 | with relation to cooperatives or
life care facilities, to a
| ||||||
23 | maximum reduction set forth below from the property's value, as | ||||||
24 | equalized or
assessed by the Department, is granted for | ||||||
25 | property that is occupied as a
residence by a person 65 years |
| |||||||
| |||||||
1 | of age or older who is liable for paying real
estate taxes on | ||||||
2 | the property and is an owner of record of the property or has a
| ||||||
3 | legal or equitable interest therein as evidenced by a written | ||||||
4 | instrument,
except for a leasehold interest, other than a | ||||||
5 | leasehold interest of land on
which a single family residence | ||||||
6 | is located, which is occupied as a residence by
a person 65 | ||||||
7 | years or older who has an ownership interest therein, legal,
| ||||||
8 | equitable or as a lessee, and on which he or she is liable for | ||||||
9 | the payment
of property taxes. Before taxable year 2004, the | ||||||
10 | maximum reduction shall be $2,500 in counties with
3,000,000 or | ||||||
11 | more inhabitants and $2,000 in all other counties. For taxable | ||||||
12 | years 2004 through 2005, the maximum reduction shall be $3,000 | ||||||
13 | in all counties. For taxable years 2006 and 2007, the maximum | ||||||
14 | reduction shall be $3,500 in all counties. For and, for taxable | ||||||
15 | years 2008 and 2009 thereafter , the maximum reduction is $4,000 | ||||||
16 | in all counties.
For taxable year 2010, the maximum reduction | ||||||
17 | is $7,000 in all counties. For taxable years 2011 and | ||||||
18 | thereafter, the maximum reduction is the maximum reduction for | ||||||
19 | the prior taxable year increased by the annual rate of | ||||||
20 | increase, for the previous
calendar year, of the Consumer Price | ||||||
21 | Index for All Urban
Consumers for all items, published by the | ||||||
22 | United States
Bureau of Labor Statistics. | ||||||
23 | For land
improved with an apartment building owned and | ||||||
24 | operated as a cooperative, the maximum reduction from the value | ||||||
25 | of the property, as
equalized
by the Department, shall be | ||||||
26 | multiplied by the number of apartments or units
occupied by a |
| |||||||
| |||||||
1 | person 65 years of age or older who is liable, by contract with
| ||||||
2 | the owner or owners of record, for paying property taxes on the | ||||||
3 | property and
is an owner of record of a legal or equitable | ||||||
4 | interest in the cooperative
apartment building, other than a | ||||||
5 | leasehold interest. For land improved with
a life care | ||||||
6 | facility, the maximum reduction from the value of the property, | ||||||
7 | as
equalized by the Department, shall be multiplied by the | ||||||
8 | number of apartments or
units occupied by persons 65 years of | ||||||
9 | age or older, irrespective of any legal,
equitable, or | ||||||
10 | leasehold interest in the facility, who are liable, under a
| ||||||
11 | contract with the owner or owners of record of the facility, | ||||||
12 | for paying
property taxes on the property. In a
cooperative or | ||||||
13 | a life care facility where a
homestead exemption has been | ||||||
14 | granted, the cooperative association or the
management firm of | ||||||
15 | the cooperative or facility shall credit the savings
resulting | ||||||
16 | from that exemption only to
the apportioned tax liability of | ||||||
17 | the owner or resident who qualified for
the exemption.
Any | ||||||
18 | person who willfully refuses to so credit the savings shall be | ||||||
19 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
20 | Sections 15-175, 15-176, and 15-177, "life care
facility" means | ||||||
21 | a facility, as defined in Section 2 of the Life Care Facilities
| ||||||
22 | Act, with which the applicant for the homestead exemption has a | ||||||
23 | life care
contract as defined in that Act.
| ||||||
24 | When a homestead exemption has been granted under this | ||||||
25 | Section and the person
qualifying subsequently becomes a | ||||||
26 | resident of a facility licensed under the Assisted Living and |
| |||||||
| |||||||
1 | Shared Housing Act ,
or the Nursing Home Care Act , or the MR/DD | ||||||
2 | Community Care Act, the exemption shall continue so long as the | ||||||
3 | residence
continues to be occupied by the qualifying person's | ||||||
4 | spouse if the spouse is 65
years of age or older, or if the | ||||||
5 | residence remains unoccupied but is still
owned by the person | ||||||
6 | qualified for the homestead exemption.
| ||||||
7 | A person who will be 65 years of age
during the current | ||||||
8 | assessment year
shall
be eligible to apply for the homestead | ||||||
9 | exemption during that assessment
year.
Application shall be | ||||||
10 | made during the application period in effect for the
county of | ||||||
11 | his residence.
| ||||||
12 | Beginning with assessment year 2003, for taxes payable in | ||||||
13 | 2004,
property
that is first occupied as a residence after | ||||||
14 | January 1 of any assessment year by
a person who is eligible | ||||||
15 | for the senior citizens homestead exemption under this
Section | ||||||
16 | must be granted a pro-rata exemption for the assessment year. | ||||||
17 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
18 | in the county under this Section divided by 365 and multiplied | ||||||
19 | by the
number of days during the assessment year the property | ||||||
20 | is occupied as a
residence by a
person eligible for the | ||||||
21 | exemption under this Section. The chief county
assessment | ||||||
22 | officer must adopt reasonable procedures to establish | ||||||
23 | eligibility
for this pro-rata exemption.
| ||||||
24 | The assessor or chief county assessment officer may | ||||||
25 | determine the eligibility
of a life care facility to receive | ||||||
26 | the benefits provided by this Section, by
affidavit, |
| |||||||
| |||||||
1 | application, visual inspection, questionnaire or other | ||||||
2 | reasonable
methods in order to insure that the tax savings | ||||||
3 | resulting from the exemption
are credited by the management | ||||||
4 | firm to the apportioned tax liability of each
qualifying | ||||||
5 | resident. The assessor may request reasonable proof that the
| ||||||
6 | management firm has so credited the exemption.
| ||||||
7 | The chief county assessment officer of each county with | ||||||
8 | less than 3,000,000
inhabitants shall provide to each person | ||||||
9 | allowed a homestead exemption under
this Section a form to | ||||||
10 | designate any other person to receive a
duplicate of any notice | ||||||
11 | of delinquency in the payment of taxes assessed and
levied | ||||||
12 | under this Code on the property of the person receiving the | ||||||
13 | exemption.
The duplicate notice shall be in addition to the | ||||||
14 | notice required to be
provided to the person receiving the | ||||||
15 | exemption, and shall be given in the
manner required by this | ||||||
16 | Code. The person filing the request for the duplicate
notice | ||||||
17 | shall pay a fee of $5 to cover administrative costs to the | ||||||
18 | supervisor of
assessments, who shall then file the executed | ||||||
19 | designation with the county
collector. Notwithstanding any | ||||||
20 | other provision of this Code to the contrary,
the filing of | ||||||
21 | such an executed designation requires the county collector to
| ||||||
22 | provide duplicate notices as indicated by the designation. A | ||||||
23 | designation may
be rescinded by the person who executed such | ||||||
24 | designation at any time, in the
manner and form required by the | ||||||
25 | chief county assessment officer.
| ||||||
26 | The assessor or chief county assessment officer may |
| |||||||
| |||||||
1 | determine the
eligibility of residential property to receive | ||||||
2 | the homestead exemption provided
by this Section by | ||||||
3 | application, visual inspection, questionnaire or other
| ||||||
4 | reasonable methods. The determination shall be made in | ||||||
5 | accordance with
guidelines established by the Department.
| ||||||
6 | In counties with less than 3,000,000 inhabitants, the | ||||||
7 | county board may by
resolution provide that if a person has | ||||||
8 | been granted a homestead exemption
under this Section, the | ||||||
9 | person qualifying need not reapply for the exemption.
| ||||||
10 | In counties with less than 3,000,000 inhabitants, if the | ||||||
11 | assessor or chief
county assessment officer requires annual | ||||||
12 | application for verification of
eligibility for an exemption | ||||||
13 | once granted under this Section, the application
shall be | ||||||
14 | mailed to the taxpayer.
| ||||||
15 | The assessor or chief county assessment officer shall | ||||||
16 | notify each person
who qualifies for an exemption under this | ||||||
17 | Section that the person may also
qualify for deferral of real | ||||||
18 | estate taxes under the Senior Citizens Real Estate
Tax Deferral | ||||||
19 | Act. The notice shall set forth the qualifications needed for
| ||||||
20 | deferral of real estate taxes, the address and telephone number | ||||||
21 | of
county collector, and a
statement that applications for | ||||||
22 | deferral of real estate taxes may be obtained
from the county | ||||||
23 | collector.
| ||||||
24 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
25 | no
reimbursement by the State is required for the | ||||||
26 | implementation of any mandate
created by this Section.
|
| |||||||
| |||||||
1 | (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | ||||||
2 | 96-339, eff. 7-1-10; 96-355, eff. 1-1-10; revised 9-25-09.) | ||||||
3 | Section 95. No acceleration or delay. Where this Act makes | ||||||
4 | changes in a statute that is represented in this Act by text | ||||||
5 | that is not yet or no longer in effect (for example, a Section | ||||||
6 | represented by multiple versions), the use of that text does | ||||||
7 | not accelerate or delay the taking effect of (i) the changes | ||||||
8 | made by this Act or (ii) provisions derived from any other | ||||||
9 | Public Act.
| ||||||
10 | Section 99. Effective date. This Act takes effect upon | ||||||
11 | becoming law.
|