Rep. John D. Anthony

Filed: 3/29/2016

 

 


 

 


 
09900HB6237ham001LRB099 18239 HLH 46322 a

1
AMENDMENT TO HOUSE BILL 6237

2    AMENDMENT NO. ______. Amend House Bill 6237 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 15-170 as follows:
 
6    (35 ILCS 200/15-170)
7    Sec. 15-170. Senior Citizens Homestead Exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a

 

 

09900HB6237ham001- 2 -LRB099 18239 HLH 46322 a

1leasehold interest of land on which a single family residence
2is located, which is occupied as a residence by a person 65
3years or older who has an ownership interest therein, legal,
4equitable or as a lessee, and on which he or she is liable for
5the payment of property taxes. Before taxable year 2004, the
6maximum reduction shall be $2,500 in counties with 3,000,000 or
7more inhabitants and $2,000 in all other counties. For taxable
8years 2004 through 2005, the maximum reduction shall be $3,000
9in all counties. For taxable years 2006 and 2007, the maximum
10reduction shall be $3,500. For taxable years 2008 through 2011,
11the maximum reduction is $4,000 in all counties. For taxable
12year 2012, the maximum reduction is $5,000 in counties with
133,000,000 or more inhabitants and $4,000 in all other counties.
14For taxable years 2013 and thereafter, the maximum reduction is
15$5,000 in all counties.
16    For land improved with an apartment building owned and
17operated as a cooperative, the maximum reduction from the value
18of the property, as equalized by the Department, shall be
19multiplied by the number of apartments or units occupied by a
20person 65 years of age or older who is liable, by contract with
21the owner or owners of record, for paying property taxes on the
22property and is an owner of record of a legal or equitable
23interest in the cooperative apartment building, other than a
24leasehold interest. For land improved with a life care
25facility, the maximum reduction from the value of the property,
26as equalized by the Department, shall be multiplied by the

 

 

09900HB6237ham001- 3 -LRB099 18239 HLH 46322 a

1number of apartments or units occupied by persons 65 years of
2age or older, irrespective of any legal, equitable, or
3leasehold interest in the facility, who are liable, under a
4contract with the owner or owners of record of the facility,
5for paying property taxes on the property. In a cooperative or
6a life care facility where a homestead exemption has been
7granted, the cooperative association or the management firm of
8the cooperative or facility shall credit the savings resulting
9from that exemption only to the apportioned tax liability of
10the owner or resident who qualified for the exemption. Any
11person who willfully refuses to so credit the savings shall be
12guilty of a Class B misdemeanor. Under this Section and
13Sections 15-175, 15-176, and 15-177, "life care facility" means
14a facility, as defined in Section 2 of the Life Care Facilities
15Act, with which the applicant for the homestead exemption has a
16life care contract as defined in that Act.
17    When a homestead exemption has been granted under this
18Section and the person qualifying subsequently becomes a
19resident of a facility licensed under the Assisted Living and
20Shared Housing Act, the Nursing Home Care Act, the Specialized
21Mental Health Rehabilitation Act of 2013, the ID/DD Community
22Care Act, or the MC/DD Act, the exemption shall continue so
23long as the residence continues to be occupied by the
24qualifying person's spouse if the spouse is 65 years of age or
25older, or if the residence remains unoccupied but is still
26owned by the person qualified for the homestead exemption.

 

 

09900HB6237ham001- 4 -LRB099 18239 HLH 46322 a

1    A person who will be 65 years of age during the current
2assessment year shall be eligible to apply for the homestead
3exemption during that assessment year. Application shall be
4made during the application period in effect for the county of
5his residence.
6    Beginning with assessment year 2003, for taxes payable in
72004, property that is first occupied as a residence after
8January 1 of any assessment year by a person who is eligible
9for the senior citizens homestead exemption under this Section
10must be granted a pro-rata exemption for the assessment year.
11The amount of the pro-rata exemption is the exemption allowed
12in the county under this Section divided by 365 and multiplied
13by the number of days during the assessment year the property
14is occupied as a residence by a person eligible for the
15exemption under this Section. The chief county assessment
16officer must adopt reasonable procedures to establish
17eligibility for this pro-rata exemption.
18    The assessor or chief county assessment officer may
19determine the eligibility of a life care facility to receive
20the benefits provided by this Section, by affidavit,
21application, visual inspection, questionnaire or other
22reasonable methods in order to insure that the tax savings
23resulting from the exemption are credited by the management
24firm to the apportioned tax liability of each qualifying
25resident. The assessor may request reasonable proof that the
26management firm has so credited the exemption.

 

 

09900HB6237ham001- 5 -LRB099 18239 HLH 46322 a

1    The chief county assessment officer of each county with
2less than 3,000,000 inhabitants shall provide to each person
3allowed a homestead exemption under this Section a form to
4designate any other person to receive a duplicate of any notice
5of delinquency in the payment of taxes assessed and levied
6under this Code on the property of the person receiving the
7exemption. The duplicate notice shall be in addition to the
8notice required to be provided to the person receiving the
9exemption, and shall be given in the manner required by this
10Code. The person filing the request for the duplicate notice
11shall pay a fee of $5 to cover administrative costs to the
12supervisor of assessments, who shall then file the executed
13designation with the county collector. Notwithstanding any
14other provision of this Code to the contrary, the filing of
15such an executed designation requires the county collector to
16provide duplicate notices as indicated by the designation. A
17designation may be rescinded by the person who executed such
18designation at any time, in the manner and form required by the
19chief county assessment officer.
20    The assessor or chief county assessment officer may
21determine the eligibility of residential property to receive
22the homestead exemption provided by this Section by
23application, visual inspection, questionnaire or other
24reasonable methods. The determination shall be made in
25accordance with guidelines established by the Department.
26    In counties with 3,000,000 or more inhabitants, beginning

 

 

09900HB6237ham001- 6 -LRB099 18239 HLH 46322 a

1in taxable year 2010, each taxpayer who has been granted an
2exemption under this Section must reapply on an annual basis.
3The chief county assessment officer shall mail the application
4to the taxpayer. In counties with less than 3,000,000
5inhabitants, the county board may by resolution provide that if
6a person has been granted a homestead exemption under this
7Section, the person qualifying need not reapply for the
8exemption.
9    In counties with less than 3,000,000 inhabitants, if the
10assessor or chief county assessment officer requires annual
11application for verification of eligibility for an exemption
12once granted under this Section, the application shall be
13mailed to the taxpayer.
14    In counties with less than 3,000,000 inhabitants,
15beginning in taxable year 2017, the assessor or chief county
16assessment officer shall allow applicants to apply and reapply
17for the exemption electronically.
18    The assessor or chief county assessment officer shall
19notify each person who qualifies for an exemption under this
20Section that the person may also qualify for deferral of real
21estate taxes under the Senior Citizens Real Estate Tax Deferral
22Act. The notice shall set forth the qualifications needed for
23deferral of real estate taxes, the address and telephone number
24of county collector, and a statement that applications for
25deferral of real estate taxes may be obtained from the county
26collector.

 

 

09900HB6237ham001- 7 -LRB099 18239 HLH 46322 a

1    Notwithstanding Sections 6 and 8 of the State Mandates Act,
2no reimbursement by the State is required for the
3implementation of any mandate created by this Section.
4(Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756,
5eff. 7-16-14; 99-180, eff. 7-29-15.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.".