99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2934

 

Introduced 2/18/2016, by Sen. David Koehler

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-168
35 ILCS 200/15-169
35 ILCS 200/15-170
35 ILCS 200/15-172

    Amends the Property Tax Code. Provides that, subject to certain conditions, the homestead exemption for persons with disabilities, the homestead exemption for veterans with disabilities, the senior citizens homestead exemption, and the senior citizens assessment freeze homestead exemption apply even if the person granted the exemption becomes a resident of a Supportive Living Program facility. Effective immediately.


LRB099 17720 HLH 42080 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2934LRB099 17720 HLH 42080 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 15-168, 15-169, 15-170, and 15-172 as follows:
 
6    (35 ILCS 200/15-168)
7    Sec. 15-168. Homestead exemption for persons with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities in the amount
11of $2,000, except as provided in subsection (c), to be deducted
12from the property's value as equalized or assessed by the
13Department of Revenue. The person with a disability shall
14receive the homestead exemption upon meeting the following
15requirements:
16        (1) The property must be occupied as the primary
17    residence by the person with a disability.
18        (2) The person with a disability must be liable for
19    paying the real estate taxes on the property.
20        (3) The person with a disability must be an owner of
21    record of the property or have a legal or equitable
22    interest in the property as evidenced by a written
23    instrument. In the case of a leasehold interest in

 

 

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1    property, the lease must be for a single family residence.
2    A person who has a disability during the taxable year is
3eligible to apply for this homestead exemption during that
4taxable year. Application must be made during the application
5period in effect for the county of residence. If a homestead
6exemption has been granted under this Section and the person
7awarded the exemption subsequently becomes a resident of a
8facility licensed under the Nursing Home Care Act, the
9Specialized Mental Health Rehabilitation Act of 2013, the ID/DD
10Community Care Act, or the MC/DD Act, or becomes a resident of
11a Supportive Living Program facility as certified by a
12Supportive Living Program Certification by the Department of
13Healthcare and Family Services, then the exemption shall
14continue (i) so long as the residence continues to be occupied
15by the qualifying person's spouse or (ii) if the residence
16remains unoccupied but is still owned by the person qualified
17for the homestead exemption.
18    (b) For the purposes of this Section, "person with a
19disability" means a person unable to engage in any substantial
20gainful activity by reason of a medically determinable physical
21or mental impairment which can be expected to result in death
22or has lasted or can be expected to last for a continuous
23period of not less than 12 months. Persons with disabilities
24filing claims under this Act shall submit proof of disability
25in such form and manner as the Department shall by rule and
26regulation prescribe. Proof that a claimant is eligible to

 

 

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1receive disability benefits under the Federal Social Security
2Act shall constitute proof of disability for purposes of this
3Act. Issuance of an Illinois Person with a Disability
4Identification Card stating that the claimant is under a Class
52 disability, as defined in Section 4A of the Illinois
6Identification Card Act, shall constitute proof that the person
7named thereon is a person with a disability for purposes of
8this Act. A person with a disability not covered under the
9Federal Social Security Act and not presenting an Illinois
10Person with a Disability Identification Card stating that the
11claimant is under a Class 2 disability shall be examined by a
12physician designated by the Department, and his status as a
13person with a disability determined using the same standards as
14used by the Social Security Administration. The costs of any
15required examination shall be borne by the claimant.
16    (c) For land improved with (i) an apartment building owned
17and operated as a cooperative or (ii) a life care facility as
18defined under Section 2 of the Life Care Facilities Act that is
19considered to be a cooperative, the maximum reduction from the
20value of the property, as equalized or assessed by the
21Department, shall be multiplied by the number of apartments or
22units occupied by a person with a disability. The person with a
23disability shall receive the homestead exemption upon meeting
24the following requirements:
25        (1) The property must be occupied as the primary
26    residence by the person with a disability.

 

 

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1        (2) The person with a disability must be liable by
2    contract with the owner or owners of record for paying the
3    apportioned property taxes on the property of the
4    cooperative or life care facility. In the case of a life
5    care facility, the person with a disability must be liable
6    for paying the apportioned property taxes under a life care
7    contract as defined in Section 2 of the Life Care
8    Facilities Act.
9        (3) The person with a disability must be an owner of
10    record of a legal or equitable interest in the cooperative
11    apartment building. A leasehold interest does not meet this
12    requirement.
13If a homestead exemption is granted under this subsection, the
14cooperative association or management firm shall credit the
15savings resulting from the exemption to the apportioned tax
16liability of the qualifying person with a disability. The chief
17county assessment officer may request reasonable proof that the
18association or firm has properly credited the exemption. A
19person who willfully refuses to credit an exemption to the
20qualified person with a disability is guilty of a Class B
21misdemeanor.
22    (d) The chief county assessment officer shall determine the
23eligibility of property to receive the homestead exemption
24according to guidelines established by the Department. After a
25person has received an exemption under this Section, an annual
26verification of eligibility for the exemption shall be mailed

 

 

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1to the taxpayer.
2    In counties with fewer than 3,000,000 inhabitants, the
3chief county assessment officer shall provide to each person
4granted a homestead exemption under this Section a form to
5designate any other person to receive a duplicate of any notice
6of delinquency in the payment of taxes assessed and levied
7under this Code on the person's qualifying property. The
8duplicate notice shall be in addition to the notice required to
9be provided to the person receiving the exemption and shall be
10given in the manner required by this Code. The person filing
11the request for the duplicate notice shall pay an
12administrative fee of $5 to the chief county assessment
13officer. The assessment officer shall then file the executed
14designation with the county collector, who shall issue the
15duplicate notices as indicated by the designation. A
16designation may be rescinded by the person with a disability in
17the manner required by the chief county assessment officer.
18    (e) A taxpayer who claims an exemption under Section 15-165
19or 15-169 may not claim an exemption under this Section.
20(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
2199-180, eff. 7-29-15; revised 10-20-15.)
 
22    (35 ILCS 200/15-169)
23    Sec. 15-169. Homestead exemption for veterans with
24disabilities.
25    (a) Beginning with taxable year 2007, an annual homestead

 

 

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1exemption, limited to the amounts set forth in subsections (b)
2and (b-3), is granted for property that is used as a qualified
3residence by a veteran with a disability.
4    (b) For taxable years prior to 2015, the amount of the
5exemption under this Section is as follows:
6        (1) for veterans with a service-connected disability
7    of at least (i) 75% for exemptions granted in taxable years
8    2007 through 2009 and (ii) 70% for exemptions granted in
9    taxable year 2010 and each taxable year thereafter, as
10    certified by the United States Department of Veterans
11    Affairs, the annual exemption is $5,000; and
12        (2) for veterans with a service-connected disability
13    of at least 50%, but less than (i) 75% for exemptions
14    granted in taxable years 2007 through 2009 and (ii) 70% for
15    exemptions granted in taxable year 2010 and each taxable
16    year thereafter, as certified by the United States
17    Department of Veterans Affairs, the annual exemption is
18    $2,500.
19    (b-3) For taxable years 2015 and thereafter:
20        (1) if the veteran has a service connected disability
21    of 30% or more but less than 50%, as certified by the
22    United States Department of Veterans Affairs, then the
23    annual exemption is $2,500;
24        (2) if the veteran has a service connected disability
25    of 50% or more but less than 70%, as certified by the
26    United States Department of Veterans Affairs, then the

 

 

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1    annual exemption is $5,000; and
2        (3) if the veteran has a service connected disability
3    of 70% or more, as certified by the United States
4    Department of Veterans Affairs, then the property is exempt
5    from taxation under this Code.
6    (b-5) If a homestead exemption is granted under this
7Section and the person awarded the exemption subsequently
8becomes a resident of a facility licensed under the Nursing
9Home Care Act or a facility operated by the United States
10Department of Veterans Affairs, or becomes a resident of a
11Supportive Living Program facility as certified by a Supportive
12Living Program Certification by the Department of Healthcare
13and Family Services, then the exemption shall continue (i) so
14long as the residence continues to be occupied by the
15qualifying person's spouse or (ii) if the residence remains
16unoccupied but is still owned by the person who qualified for
17the homestead exemption.
18    (c) The tax exemption under this Section carries over to
19the benefit of the veteran's surviving spouse as long as the
20spouse holds the legal or beneficial title to the homestead,
21permanently resides thereon, and does not remarry. If the
22surviving spouse sells the property, an exemption not to exceed
23the amount granted from the most recent ad valorem tax roll may
24be transferred to his or her new residence as long as it is
25used as his or her primary residence and he or she does not
26remarry.

 

 

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1    (c-1) Beginning with taxable year 2015, nothing in this
2Section shall require the veteran to have qualified for or
3obtained the exemption before death if the veteran was killed
4in the line of duty.
5    (d) The exemption under this Section applies for taxable
6year 2007 and thereafter. A taxpayer who claims an exemption
7under Section 15-165 or 15-168 may not claim an exemption under
8this Section.
9    (e) Each taxpayer who has been granted an exemption under
10this Section must reapply on an annual basis. Application must
11be made during the application period in effect for the county
12of his or her residence. The assessor or chief county
13assessment officer may determine the eligibility of
14residential property to receive the homestead exemption
15provided by this Section by application, visual inspection,
16questionnaire, or other reasonable methods. The determination
17must be made in accordance with guidelines established by the
18Department.
19    (f) For the purposes of this Section:
20    "Qualified residence" means real property, but less any
21portion of that property that is used for commercial purposes,
22with an equalized assessed value of less than $250,000 that is
23the primary residence of a veteran with a disability. Property
24rented for more than 6 months is presumed to be used for
25commercial purposes.
26    "Veteran" means an Illinois resident who has served as a

 

 

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1member of the United States Armed Forces on active duty or
2State active duty, a member of the Illinois National Guard, or
3a member of the United States Reserve Forces and who has
4received an honorable discharge.
5(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15;
699-375, eff. 8-17-15; revised 10-9-15.)
 
7    (35 ILCS 200/15-170)
8    Sec. 15-170. Senior Citizens Homestead Exemption. An
9annual homestead exemption limited, except as described here
10with relation to cooperatives or life care facilities, to a
11maximum reduction set forth below from the property's value, as
12equalized or assessed by the Department, is granted for
13property that is occupied as a residence by a person 65 years
14of age or older who is liable for paying real estate taxes on
15the property and is an owner of record of the property or has a
16legal or equitable interest therein as evidenced by a written
17instrument, except for a leasehold interest, other than a
18leasehold interest of land on which a single family residence
19is located, which is occupied as a residence by a person 65
20years or older who has an ownership interest therein, legal,
21equitable or as a lessee, and on which he or she is liable for
22the payment of property taxes. Before taxable year 2004, the
23maximum reduction shall be $2,500 in counties with 3,000,000 or
24more inhabitants and $2,000 in all other counties. For taxable
25years 2004 through 2005, the maximum reduction shall be $3,000

 

 

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1in all counties. For taxable years 2006 and 2007, the maximum
2reduction shall be $3,500. For taxable years 2008 through 2011,
3the maximum reduction is $4,000 in all counties. For taxable
4year 2012, the maximum reduction is $5,000 in counties with
53,000,000 or more inhabitants and $4,000 in all other counties.
6For taxable years 2013 and thereafter, the maximum reduction is
7$5,000 in all counties.
8    For land improved with an apartment building owned and
9operated as a cooperative, the maximum reduction from the value
10of the property, as equalized by the Department, shall be
11multiplied by the number of apartments or units occupied by a
12person 65 years of age or older who is liable, by contract with
13the owner or owners of record, for paying property taxes on the
14property and is an owner of record of a legal or equitable
15interest in the cooperative apartment building, other than a
16leasehold interest. For land improved with a life care
17facility, the maximum reduction from the value of the property,
18as equalized by the Department, shall be multiplied by the
19number of apartments or units occupied by persons 65 years of
20age or older, irrespective of any legal, equitable, or
21leasehold interest in the facility, who are liable, under a
22contract with the owner or owners of record of the facility,
23for paying property taxes on the property. In a cooperative or
24a life care facility where a homestead exemption has been
25granted, the cooperative association or the management firm of
26the cooperative or facility shall credit the savings resulting

 

 

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1from that exemption only to the apportioned tax liability of
2the owner or resident who qualified for the exemption. Any
3person who willfully refuses to so credit the savings shall be
4guilty of a Class B misdemeanor. Under this Section and
5Sections 15-175, 15-176, and 15-177, "life care facility" means
6a facility, as defined in Section 2 of the Life Care Facilities
7Act, with which the applicant for the homestead exemption has a
8life care contract as defined in that Act.
9    When a homestead exemption has been granted under this
10Section and the person qualifying subsequently becomes a
11resident of a facility licensed under the Assisted Living and
12Shared Housing Act, the Nursing Home Care Act, the Specialized
13Mental Health Rehabilitation Act of 2013, the ID/DD Community
14Care Act, or the MC/DD Act, or becomes a resident of a
15Supportive Living Program facility as certified by a Supportive
16Living Program Certification by the Department of Healthcare
17and Family Services, the exemption shall continue so long as
18the residence continues to be occupied by the qualifying
19person's spouse if the spouse is 65 years of age or older, or
20if the residence remains unoccupied but is still owned by the
21person qualified for the homestead exemption.
22    A person who will be 65 years of age during the current
23assessment year shall be eligible to apply for the homestead
24exemption during that assessment year. Application shall be
25made during the application period in effect for the county of
26his residence.

 

 

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1    Beginning with assessment year 2003, for taxes payable in
22004, property that is first occupied as a residence after
3January 1 of any assessment year by a person who is eligible
4for the senior citizens homestead exemption under this Section
5must be granted a pro-rata exemption for the assessment year.
6The amount of the pro-rata exemption is the exemption allowed
7in the county under this Section divided by 365 and multiplied
8by the number of days during the assessment year the property
9is occupied as a residence by a person eligible for the
10exemption under this Section. The chief county assessment
11officer must adopt reasonable procedures to establish
12eligibility for this pro-rata exemption.
13    The assessor or chief county assessment officer may
14determine the eligibility of a life care facility to receive
15the benefits provided by this Section, by affidavit,
16application, visual inspection, questionnaire or other
17reasonable methods in order to insure that the tax savings
18resulting from the exemption are credited by the management
19firm to the apportioned tax liability of each qualifying
20resident. The assessor may request reasonable proof that the
21management firm has so credited the exemption.
22    The chief county assessment officer of each county with
23less than 3,000,000 inhabitants shall provide to each person
24allowed a homestead exemption under this Section a form to
25designate any other person to receive a duplicate of any notice
26of delinquency in the payment of taxes assessed and levied

 

 

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1under this Code on the property of the person receiving the
2exemption. The duplicate notice shall be in addition to the
3notice required to be provided to the person receiving the
4exemption, and shall be given in the manner required by this
5Code. The person filing the request for the duplicate notice
6shall pay a fee of $5 to cover administrative costs to the
7supervisor of assessments, who shall then file the executed
8designation with the county collector. Notwithstanding any
9other provision of this Code to the contrary, the filing of
10such an executed designation requires the county collector to
11provide duplicate notices as indicated by the designation. A
12designation may be rescinded by the person who executed such
13designation at any time, in the manner and form required by the
14chief county assessment officer.
15    The assessor or chief county assessment officer may
16determine the eligibility of residential property to receive
17the homestead exemption provided by this Section by
18application, visual inspection, questionnaire or other
19reasonable methods. The determination shall be made in
20accordance with guidelines established by the Department.
21    In counties with 3,000,000 or more inhabitants, beginning
22in taxable year 2010, each taxpayer who has been granted an
23exemption under this Section must reapply on an annual basis.
24The chief county assessment officer shall mail the application
25to the taxpayer. In counties with less than 3,000,000
26inhabitants, the county board may by resolution provide that if

 

 

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1a person has been granted a homestead exemption under this
2Section, the person qualifying need not reapply for the
3exemption.
4    In counties with less than 3,000,000 inhabitants, if the
5assessor or chief county assessment officer requires annual
6application for verification of eligibility for an exemption
7once granted under this Section, the application shall be
8mailed to the taxpayer.
9    The assessor or chief county assessment officer shall
10notify each person who qualifies for an exemption under this
11Section that the person may also qualify for deferral of real
12estate taxes under the Senior Citizens Real Estate Tax Deferral
13Act. The notice shall set forth the qualifications needed for
14deferral of real estate taxes, the address and telephone number
15of county collector, and a statement that applications for
16deferral of real estate taxes may be obtained from the county
17collector.
18    Notwithstanding Sections 6 and 8 of the State Mandates Act,
19no reimbursement by the State is required for the
20implementation of any mandate created by this Section.
21(Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756,
22eff. 7-16-14; 99-180, eff. 7-29-15.)
 
23    (35 ILCS 200/15-172)
24    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
25Exemption.

 

 

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1    (a) This Section may be cited as the Senior Citizens
2Assessment Freeze Homestead Exemption.
3    (b) As used in this Section:
4    "Applicant" means an individual who has filed an
5application under this Section.
6    "Base amount" means the base year equalized assessed value
7of the residence plus the first year's equalized assessed value
8of any added improvements which increased the assessed value of
9the residence after the base year.
10    "Base year" means the taxable year prior to the taxable
11year for which the applicant first qualifies and applies for
12the exemption provided that in the prior taxable year the
13property was improved with a permanent structure that was
14occupied as a residence by the applicant who was liable for
15paying real property taxes on the property and who was either
16(i) an owner of record of the property or had legal or
17equitable interest in the property as evidenced by a written
18instrument or (ii) had a legal or equitable interest as a
19lessee in the parcel of property that was single family
20residence. If in any subsequent taxable year for which the
21applicant applies and qualifies for the exemption the equalized
22assessed value of the residence is less than the equalized
23assessed value in the existing base year (provided that such
24equalized assessed value is not based on an assessed value that
25results from a temporary irregularity in the property that
26reduces the assessed value for one or more taxable years), then

 

 

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1that subsequent taxable year shall become the base year until a
2new base year is established under the terms of this paragraph.
3For taxable year 1999 only, the Chief County Assessment Officer
4shall review (i) all taxable years for which the applicant
5applied and qualified for the exemption and (ii) the existing
6base year. The assessment officer shall select as the new base
7year the year with the lowest equalized assessed value. An
8equalized assessed value that is based on an assessed value
9that results from a temporary irregularity in the property that
10reduces the assessed value for one or more taxable years shall
11not be considered the lowest equalized assessed value. The
12selected year shall be the base year for taxable year 1999 and
13thereafter until a new base year is established under the terms
14of this paragraph.
15    "Chief County Assessment Officer" means the County
16Assessor or Supervisor of Assessments of the county in which
17the property is located.
18    "Equalized assessed value" means the assessed value as
19equalized by the Illinois Department of Revenue.
20    "Household" means the applicant, the spouse of the
21applicant, and all persons using the residence of the applicant
22as their principal place of residence.
23    "Household income" means the combined income of the members
24of a household for the calendar year preceding the taxable
25year.
26    "Income" has the same meaning as provided in Section 3.07

 

 

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1of the Senior Citizens and Persons with Disabilities Property
2Tax Relief Act, except that, beginning in assessment year 2001,
3"income" does not include veteran's benefits.
4    "Internal Revenue Code of 1986" means the United States
5Internal Revenue Code of 1986 or any successor law or laws
6relating to federal income taxes in effect for the year
7preceding the taxable year.
8    "Life care facility that qualifies as a cooperative" means
9a facility as defined in Section 2 of the Life Care Facilities
10Act.
11    "Maximum income limitation" means:
12        (1) $35,000 prior to taxable year 1999;
13        (2) $40,000 in taxable years 1999 through 2003;
14        (3) $45,000 in taxable years 2004 through 2005;
15        (4) $50,000 in taxable years 2006 and 2007; and
16        (5) $55,000 in taxable year 2008 and thereafter.
17    "Residence" means the principal dwelling place and
18appurtenant structures used for residential purposes in this
19State occupied on January 1 of the taxable year by a household
20and so much of the surrounding land, constituting the parcel
21upon which the dwelling place is situated, as is used for
22residential purposes. If the Chief County Assessment Officer
23has established a specific legal description for a portion of
24property constituting the residence, then that portion of
25property shall be deemed the residence for the purposes of this
26Section.

 

 

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1    "Taxable year" means the calendar year during which ad
2valorem property taxes payable in the next succeeding year are
3levied.
4    (c) Beginning in taxable year 1994, a senior citizens
5assessment freeze homestead exemption is granted for real
6property that is improved with a permanent structure that is
7occupied as a residence by an applicant who (i) is 65 years of
8age or older during the taxable year, (ii) has a household
9income that does not exceed the maximum income limitation,
10(iii) is liable for paying real property taxes on the property,
11and (iv) is an owner of record of the property or has a legal or
12equitable interest in the property as evidenced by a written
13instrument. This homestead exemption shall also apply to a
14leasehold interest in a parcel of property improved with a
15permanent structure that is a single family residence that is
16occupied as a residence by a person who (i) is 65 years of age
17or older during the taxable year, (ii) has a household income
18that does not exceed the maximum income limitation, (iii) has a
19legal or equitable ownership interest in the property as
20lessee, and (iv) is liable for the payment of real property
21taxes on that property.
22    In counties of 3,000,000 or more inhabitants, the amount of
23the exemption for all taxable years is the equalized assessed
24value of the residence in the taxable year for which
25application is made minus the base amount. In all other
26counties, the amount of the exemption is as follows: (i)

 

 

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1through taxable year 2005 and for taxable year 2007 and
2thereafter, the amount of this exemption shall be the equalized
3assessed value of the residence in the taxable year for which
4application is made minus the base amount; and (ii) for taxable
5year 2006, the amount of the exemption is as follows:
6        (1) For an applicant who has a household income of
7    $45,000 or less, the amount of the exemption is the
8    equalized assessed value of the residence in the taxable
9    year for which application is made minus the base amount.
10        (2) For an applicant who has a household income
11    exceeding $45,000 but not exceeding $46,250, the amount of
12    the exemption is (i) the equalized assessed value of the
13    residence in the taxable year for which application is made
14    minus the base amount (ii) multiplied by 0.8.
15        (3) For an applicant who has a household income
16    exceeding $46,250 but not exceeding $47,500, the amount of
17    the exemption is (i) the equalized assessed value of the
18    residence in the taxable year for which application is made
19    minus the base amount (ii) multiplied by 0.6.
20        (4) For an applicant who has a household income
21    exceeding $47,500 but not exceeding $48,750, the amount of
22    the exemption is (i) the equalized assessed value of the
23    residence in the taxable year for which application is made
24    minus the base amount (ii) multiplied by 0.4.
25        (5) For an applicant who has a household income
26    exceeding $48,750 but not exceeding $50,000, the amount of

 

 

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1    the exemption is (i) the equalized assessed value of the
2    residence in the taxable year for which application is made
3    minus the base amount (ii) multiplied by 0.2.
4    When the applicant is a surviving spouse of an applicant
5for a prior year for the same residence for which an exemption
6under this Section has been granted, the base year and base
7amount for that residence are the same as for the applicant for
8the prior year.
9    Each year at the time the assessment books are certified to
10the County Clerk, the Board of Review or Board of Appeals shall
11give to the County Clerk a list of the assessed values of
12improvements on each parcel qualifying for this exemption that
13were added after the base year for this parcel and that
14increased the assessed value of the property.
15    In the case of land improved with an apartment building
16owned and operated as a cooperative or a building that is a
17life care facility that qualifies as a cooperative, the maximum
18reduction from the equalized assessed value of the property is
19limited to the sum of the reductions calculated for each unit
20occupied as a residence by a person or persons (i) 65 years of
21age or older, (ii) with a household income that does not exceed
22the maximum income limitation, (iii) who is liable, by contract
23with the owner or owners of record, for paying real property
24taxes on the property, and (iv) who is an owner of record of a
25legal or equitable interest in the cooperative apartment
26building, other than a leasehold interest. In the instance of a

 

 

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1cooperative where a homestead exemption has been granted under
2this Section, the cooperative association or its management
3firm shall credit the savings resulting from that exemption
4only to the apportioned tax liability of the owner who
5qualified for the exemption. Any person who willfully refuses
6to credit that savings to an owner who qualifies for the
7exemption is guilty of a Class B misdemeanor.
8    When a homestead exemption has been granted under this
9Section and an applicant then becomes a resident of a facility
10licensed under the Assisted Living and Shared Housing Act, the
11Nursing Home Care Act, the Specialized Mental Health
12Rehabilitation Act of 2013, the ID/DD Community Care Act, or
13the MC/DD Act, or becomes a resident of a Supportive Living
14Program facility as certified by a Supportive Living Program
15Certification by the Department of Healthcare and Family
16Services, the exemption shall be granted in subsequent years so
17long as the residence (i) continues to be occupied by the
18qualified applicant's spouse or (ii) if remaining unoccupied,
19is still owned by the qualified applicant for the homestead
20exemption.
21    Beginning January 1, 1997, when an individual dies who
22would have qualified for an exemption under this Section, and
23the surviving spouse does not independently qualify for this
24exemption because of age, the exemption under this Section
25shall be granted to the surviving spouse for the taxable year
26preceding and the taxable year of the death, provided that,

 

 

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1except for age, the surviving spouse meets all other
2qualifications for the granting of this exemption for those
3years.
4    When married persons maintain separate residences, the
5exemption provided for in this Section may be claimed by only
6one of such persons and for only one residence.
7    For taxable year 1994 only, in counties having less than
83,000,000 inhabitants, to receive the exemption, a person shall
9submit an application by February 15, 1995 to the Chief County
10Assessment Officer of the county in which the property is
11located. In counties having 3,000,000 or more inhabitants, for
12taxable year 1994 and all subsequent taxable years, to receive
13the exemption, a person may submit an application to the Chief
14County Assessment Officer of the county in which the property
15is located during such period as may be specified by the Chief
16County Assessment Officer. The Chief County Assessment Officer
17in counties of 3,000,000 or more inhabitants shall annually
18give notice of the application period by mail or by
19publication. In counties having less than 3,000,000
20inhabitants, beginning with taxable year 1995 and thereafter,
21to receive the exemption, a person shall submit an application
22by July 1 of each taxable year to the Chief County Assessment
23Officer of the county in which the property is located. A
24county may, by ordinance, establish a date for submission of
25applications that is different than July 1. The applicant shall
26submit with the application an affidavit of the applicant's

 

 

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1total household income, age, marital status (and if married the
2name and address of the applicant's spouse, if known), and
3principal dwelling place of members of the household on January
41 of the taxable year. The Department shall establish, by rule,
5a method for verifying the accuracy of affidavits filed by
6applicants under this Section, and the Chief County Assessment
7Officer may conduct audits of any taxpayer claiming an
8exemption under this Section to verify that the taxpayer is
9eligible to receive the exemption. Each application shall
10contain or be verified by a written declaration that it is made
11under the penalties of perjury. A taxpayer's signing a
12fraudulent application under this Act is perjury, as defined in
13Section 32-2 of the Criminal Code of 2012. The applications
14shall be clearly marked as applications for the Senior Citizens
15Assessment Freeze Homestead Exemption and must contain a notice
16that any taxpayer who receives the exemption is subject to an
17audit by the Chief County Assessment Officer.
18    Notwithstanding any other provision to the contrary, in
19counties having fewer than 3,000,000 inhabitants, if an
20applicant fails to file the application required by this
21Section in a timely manner and this failure to file is due to a
22mental or physical condition sufficiently severe so as to
23render the applicant incapable of filing the application in a
24timely manner, the Chief County Assessment Officer may extend
25the filing deadline for a period of 30 days after the applicant
26regains the capability to file the application, but in no case

 

 

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1may the filing deadline be extended beyond 3 months of the
2original filing deadline. In order to receive the extension
3provided in this paragraph, the applicant shall provide the
4Chief County Assessment Officer with a signed statement from
5the applicant's physician stating the nature and extent of the
6condition, that, in the physician's opinion, the condition was
7so severe that it rendered the applicant incapable of filing
8the application in a timely manner, and the date on which the
9applicant regained the capability to file the application.
10    Beginning January 1, 1998, notwithstanding any other
11provision to the contrary, in counties having fewer than
123,000,000 inhabitants, if an applicant fails to file the
13application required by this Section in a timely manner and
14this failure to file is due to a mental or physical condition
15sufficiently severe so as to render the applicant incapable of
16filing the application in a timely manner, the Chief County
17Assessment Officer may extend the filing deadline for a period
18of 3 months. In order to receive the extension provided in this
19paragraph, the applicant shall provide the Chief County
20Assessment Officer with a signed statement from the applicant's
21physician stating the nature and extent of the condition, and
22that, in the physician's opinion, the condition was so severe
23that it rendered the applicant incapable of filing the
24application in a timely manner.
25    In counties having less than 3,000,000 inhabitants, if an
26applicant was denied an exemption in taxable year 1994 and the

 

 

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1denial occurred due to an error on the part of an assessment
2official, or his or her agent or employee, then beginning in
3taxable year 1997 the applicant's base year, for purposes of
4determining the amount of the exemption, shall be 1993 rather
5than 1994. In addition, in taxable year 1997, the applicant's
6exemption shall also include an amount equal to (i) the amount
7of any exemption denied to the applicant in taxable year 1995
8as a result of using 1994, rather than 1993, as the base year,
9(ii) the amount of any exemption denied to the applicant in
10taxable year 1996 as a result of using 1994, rather than 1993,
11as the base year, and (iii) the amount of the exemption
12erroneously denied for taxable year 1994.
13    For purposes of this Section, a person who will be 65 years
14of age during the current taxable year shall be eligible to
15apply for the homestead exemption during that taxable year.
16Application shall be made during the application period in
17effect for the county of his or her residence.
18    The Chief County Assessment Officer may determine the
19eligibility of a life care facility that qualifies as a
20cooperative to receive the benefits provided by this Section by
21use of an affidavit, application, visual inspection,
22questionnaire, or other reasonable method in order to insure
23that the tax savings resulting from the exemption are credited
24by the management firm to the apportioned tax liability of each
25qualifying resident. The Chief County Assessment Officer may
26request reasonable proof that the management firm has so

 

 

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1credited that exemption.
2    Except as provided in this Section, all information
3received by the chief county assessment officer or the
4Department from applications filed under this Section, or from
5any investigation conducted under the provisions of this
6Section, shall be confidential, except for official purposes or
7pursuant to official procedures for collection of any State or
8local tax or enforcement of any civil or criminal penalty or
9sanction imposed by this Act or by any statute or ordinance
10imposing a State or local tax. Any person who divulges any such
11information in any manner, except in accordance with a proper
12judicial order, is guilty of a Class A misdemeanor.
13    Nothing contained in this Section shall prevent the
14Director or chief county assessment officer from publishing or
15making available reasonable statistics concerning the
16operation of the exemption contained in this Section in which
17the contents of claims are grouped into aggregates in such a
18way that information contained in any individual claim shall
19not be disclosed.
20    (d) Each Chief County Assessment Officer shall annually
21publish a notice of availability of the exemption provided
22under this Section. The notice shall be published at least 60
23days but no more than 75 days prior to the date on which the
24application must be submitted to the Chief County Assessment
25Officer of the county in which the property is located. The
26notice shall appear in a newspaper of general circulation in

 

 

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1the county.
2    Notwithstanding Sections 6 and 8 of the State Mandates Act,
3no reimbursement by the State is required for the
4implementation of any mandate created by this Section.
5(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
699-180, eff. 7-29-15; revised 10-21-15.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.