SB1975 EngrossedLRB102 09948 HLH 15266 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
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities in the
11amount of $2,000, except as provided in subsection (c), to be
12deducted from the property's value as equalized or assessed by
13the Department of Revenue. The person with a disability shall
14receive the homestead exemption upon meeting the following
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
10ID/DD Community Care Act, or the MC/DD Act, then the exemption
11shall continue (i) so long as the residence continues to be
12occupied by the qualifying person's spouse or (ii) if the
13residence remains unoccupied but is still owned by the person
14qualified for the homestead exemption.
15    (b) For the purposes of this Section, "person with a
16disability" means a person unable to engage in any substantial
17gainful activity by reason of a medically determinable
18physical or mental impairment which can be expected to result
19in death or has lasted or can be expected to last for a
20continuous period of not less than 12 months. Persons with
21disabilities filing claims under this Act shall submit proof
22of disability in such form and manner as the Department shall
23by rule and regulation prescribe. Proof that a claimant is
24eligible to receive disability benefits under the Federal
25Social Security Act shall constitute proof of disability for
26purposes of this Act. Issuance of an Illinois Person with a



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1Disability Identification Card stating that the claimant is
2under a Class 2 disability, as defined in Section 4A of the
3Illinois Identification Card Act, shall constitute proof that
4the person named thereon is a person with a disability for
5purposes of this Act. A person with a disability not covered
6under the Federal Social Security Act and not presenting an
7Illinois Person with a Disability Identification Card stating
8that the claimant is under a Class 2 disability shall be
9examined by a physician, optometrist (if the person qualifies
10because of a visual disability), advanced practice registered
11nurse, or physician assistant designated by the Department,
12and his status as a person with a disability determined using
13the same standards as used by the Social Security
14Administration. The costs of any required examination shall be
15borne 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
7    care 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
12    this 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
17chief county assessment officer may request reasonable proof
18that the association or firm has properly credited the
19exemption. A person who willfully refuses to credit an
20exemption to the qualified person with a disability is guilty
21of a Class B misdemeanor.
22    (d) The chief county assessment officer shall determine
23the eligibility 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
6notice of delinquency in the payment of taxes assessed and
7levied under this Code on the person's qualifying property.
8The duplicate notice shall be in addition to the notice
9required to be provided to the person receiving the exemption
10and shall be given in the manner required by this Code. The
11person filing the request for the duplicate notice shall pay
12an administrative 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
17in the manner required by the chief county assessment officer.
18    (d-5) Notwithstanding any other provision of law, each
19chief county assessment officer may approve this exemption for
20the 2020 taxable year, without application, for any property
21that was approved for this exemption for the 2019 taxable
22year, provided that:
23        (1) the county board has declared a local disaster as
24    provided in the Illinois Emergency Management Agency Act
25    related to the COVID-19 public health emergency;
26        (2) the owner of record of the property as of January



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1    1, 2020 is the same as the owner of record of the property
2    as of January 1, 2019;
3        (3) the exemption for the 2019 taxable year has not
4    been determined to be an erroneous exemption as defined by
5    this Code; and
6        (4) the applicant for the 2019 taxable year has not
7    asked for the exemption to be removed for the 2019 or 2020
8    taxable years.
9    (d-7) For taxable years 2021 through 2026, in any county
10of more than 3,000,000 residents, and in any other county
11where the county board has authorized such action by ordinance
12or resolution, a chief county assessment officer may renew
13this exemption for any person who applied for the exemption
14and presented proof of eligibility, as described in subsection
15(b) above, without an annual application as required under
16subsection (d) above. A chief county assessment officer shall
17not automatically renew an exemption under this subsection
18(d-7) if: the physician, advanced practice registered nurse,
19optometrist, or physician assistant who examined the claimant
20determined that the disability is not expected to continue for
2112 months or more; the exemption has been deemed erroneous
22since the last application; or the claimant has reported their
23ineligibility to receive the exemption. A chief county
24assessment officer who automatically renews an exemption under
25this subsection shall notify a person of a subsequent
26determination not to automatically renew that person's



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1exemption and shall provide that person with an application to
2renew the exemption.
3    (e) A taxpayer who claims an exemption under Section
415-165 or 15-169 may not claim an exemption under this
6(Source: P.A. 100-513, eff. 1-1-18; 101-635, eff. 6-5-20.)