101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4004

 

Introduced 1/8/2020, by Rep. Rita Mayfield

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-168

    Amends the Property Tax Code. With respect to the homestead exemption for persons with disabilities, provides that the property is exempt from taxation if the person with a disability is 55 years of age or older at any point during the taxable year.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4004LRB101 15456 HLH 64789 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
5Section 15-168 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. For taxable year 2020 and thereafter, if
14the person with a disability is 55 years of age or older at any
15point during the taxable year, then the property is exempt from
16taxation under this Code. The person with a disability shall
17receive the homestead exemption upon meeting the following
18requirements:
19        (1) The property must be occupied as the primary
20    residence by the person with a disability.
21        (2) The person with a disability must be liable for
22    paying the real estate taxes on the property.
23        (3) The person with a disability must be an owner of

 

 

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1    record of the property or have a legal or equitable
2    interest in the property as evidenced by a written
3    instrument. In the case of a leasehold interest in
4    property, the lease must be for a single family residence.
5    A person who has a disability during the taxable year is
6eligible to apply for this homestead exemption during that
7taxable year. Application must be made during the application
8period in effect for the county of residence. If a homestead
9exemption has been granted under this Section and the person
10awarded the exemption subsequently becomes a resident of a
11facility licensed under the Nursing Home Care Act, the
12Specialized Mental Health Rehabilitation Act of 2013, the ID/DD
13Community Care Act, or the MC/DD Act, 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, advanced practice registered nurse, or physician
13assistant designated by the Department, and his status as a
14person with a disability determined using the same standards as
15used by the Social Security Administration. The costs of any
16required examination shall be borne by the claimant.
17    (c) For land improved with (i) an apartment building owned
18and operated as a cooperative or (ii) a life care facility as
19defined under Section 2 of the Life Care Facilities Act that is
20considered to be a cooperative, the maximum reduction from the
21value of the property, as equalized or assessed by the
22Department, shall be multiplied by the number of apartments or
23units occupied by a person with a disability. The person with a
24disability shall receive the homestead exemption upon meeting
25the following requirements:
26        (1) The property must be occupied as the primary

 

 

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

 

 

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1verification of eligibility for the exemption shall be mailed
2to the taxpayer.
3    In counties with fewer than 3,000,000 inhabitants, the
4chief county assessment officer shall provide to each person
5granted a homestead exemption under this Section a form to
6designate any other person to receive a duplicate of any notice
7of delinquency in the payment of taxes assessed and levied
8under this Code on the person's qualifying property. The
9duplicate notice shall be in addition to the notice required to
10be provided to the person receiving the exemption and shall be
11given in the manner required by this Code. The person filing
12the request for the duplicate notice shall pay an
13administrative fee of $5 to the chief county assessment
14officer. The assessment officer shall then file the executed
15designation with the county collector, who shall issue the
16duplicate notices as indicated by the designation. A
17designation may be rescinded by the person with a disability in
18the manner required by the chief county assessment officer.
19    (e) A taxpayer who claims an exemption under Section 15-165
20or 15-169 may not claim an exemption under this Section.
21(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
2299-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-513, eff.
231-1-18.)