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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 adding | ||||||||||||||||||||||||
5 | Section 15-87 as follows: | ||||||||||||||||||||||||
6 | (35 ILCS 200/15-87 new) | ||||||||||||||||||||||||
7 | Sec. 15-87. Hospice residence exemption. | ||||||||||||||||||||||||
8 | (a) Property on which a hospice residence is located shall | ||||||||||||||||||||||||
9 | be issued a charitable exemption under this Section if the | ||||||||||||||||||||||||
10 | value of services or activities listed in subsection (b) for | ||||||||||||||||||||||||
11 | the taxable year equals or exceeds the estimated property tax | ||||||||||||||||||||||||
12 | liability for the property for the year for which exemption is | ||||||||||||||||||||||||
13 | sought. For purposes of making the calculations required by | ||||||||||||||||||||||||
14 | this Section, if the hospice provider owns more than one | ||||||||||||||||||||||||
15 | hospice residence, the value of the services or activities | ||||||||||||||||||||||||
16 | listed in subsection (b) shall be calculated on the basis of | ||||||||||||||||||||||||
17 | only those services and activities relating to the subject | ||||||||||||||||||||||||
18 | property, and the relevant hospice's estimated property tax | ||||||||||||||||||||||||
19 | liability shall be calculated only with respect to the | ||||||||||||||||||||||||
20 | properties comprising that hospice residence. | ||||||||||||||||||||||||
21 | Notwithstanding any other provisions of this Code, any | ||||||||||||||||||||||||
22 | parcel or portion thereof, that is owned by a for-profit | ||||||||||||||||||||||||
23 | entity, or that is leased, licensed, or operated by a |
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1 | for-profit entity regardless of whether a hospice program is | ||||||
2 | provided on that parcel shall not qualify for exemption. If a | ||||||
3 | parcel has both exempt and non-exempt uses, an exemption may be | ||||||
4 | granted for the qualifying portion of that parcel. In the case | ||||||
5 | of parking lots and common areas serving both exempt and | ||||||
6 | non-exempt uses those parcels or portions thereof may qualify | ||||||
7 | for an exemption in proportion to the amount of qualifying use. | ||||||
8 | (b) The following services and activities shall be | ||||||
9 | considered for purposes of making the calculations required by | ||||||
10 | subsection (a): | ||||||
11 | (1) Charity care. Free or discounted services provided | ||||||
12 | to low-income and underserved individuals either without | ||||||
13 | charge or at a reduced rate pursuant to the hospice | ||||||
14 | provider's financial assistance policy. | ||||||
15 | (2) Subsidy of State or local governments. Direct or | ||||||
16 | indirect financial or in-kind subsidies of State or local | ||||||
17 | governments by the hospice provider that pay for or | ||||||
18 | subsidize activities or programs related to health care for | ||||||
19 | low-income or underserved individuals. | ||||||
20 | (3) Dual-eligible subsidy. The amount of subsidy | ||||||
21 | provided to government by treating dual-eligible | ||||||
22 | Medicare/Medicaid patients. | ||||||
23 | (4) Relief of the burden of government related to the | ||||||
24 | care of low-income individuals. Except to the extent | ||||||
25 | otherwise taken into account in this subsection, the | ||||||
26 | portion of unreimbursed costs of the hospice provider |
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1 | attributable to providing, paying for, or subsidizing | ||||||
2 | goods, activities, or services that relieve the burden of | ||||||
3 | government related to care for low-income individuals. | ||||||
4 | (5) Any other activity by the hospice provider that the | ||||||
5 | Department determines relieves the burden of government or | ||||||
6 | addresses the health of low-income or underserved | ||||||
7 | individuals. | ||||||
8 | (c) Each hospice provider applying for an exemption under | ||||||
9 | this Section shall use an application form provided by the | ||||||
10 | Department. The application form shall specify the records | ||||||
11 | required in support of the application and those records shall | ||||||
12 | be submitted to the Department with the application form. Each | ||||||
13 | application or affidavit shall contain a verification by the | ||||||
14 | Chief Executive Officer of the hospice provider under oath or | ||||||
15 | affirmation stating that each statement in the application or | ||||||
16 | affidavit and each document submitted with the application or | ||||||
17 | affidavit is true and correct. | ||||||
18 | (d) For the purposes of this Section: | ||||||
19 | "Hospice residence" has the meaning ascribed to that | ||||||
20 | term in the Hospice Program Licensing Act. | ||||||
21 | "Hospice provider" means a licensed public agency or | ||||||
22 | private organization, or a subdivision of either of those, | ||||||
23 | that is primarily engaged in providing care to terminally | ||||||
24 | ill individuals through a program of home care or inpatient | ||||||
25 | care, or both home care and inpatient care, utilizing a | ||||||
26 | medically directed interdisciplinary hospice care team of |
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1 | professionals or volunteers, or both professionals and | ||||||
2 | volunteers. | ||||||
3 | (e) Nothing in this Section shall be construed to limit the | ||||||
4 | ability of otherwise eligible taxpayers to obtain or maintain | ||||||
5 | property tax exemptions pursuant to a provision of this Code | ||||||
6 | other than this Section.
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7 | Section 99. Effective date. This Act takes effect upon | ||||||
8 | becoming law.
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