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| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB1061 Introduced 1/12/2023, by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: |
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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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| | A BILL FOR |
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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 changing |
5 | | Section 15-168 as follows: |
6 | | (35 ILCS 200/15-168) |
7 | | Sec. 15-168. Homestead exemption for persons with |
8 | | disabilities. |
9 | | (a) Beginning with taxable year 2007, an
annual homestead |
10 | | exemption is granted to persons with disabilities in
the |
11 | | amount of $2,000, except as provided in subsection (c), to
be |
12 | | deducted from the property's value as equalized or assessed
by |
13 | | the Department of Revenue. For taxable year 2023 and |
14 | | thereafter, if the person with a disability is 55 years of age |
15 | | or older at any point during the taxable year, then the |
16 | | property is exempt from taxation under this Code. The person |
17 | | with a disability shall receive
the homestead exemption upon |
18 | | meeting the following
requirements: |
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 |
6 | | eligible to apply for this homestead exemption during that
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7 | | taxable year. Application must be made during the
application |
8 | | period in effect for the county of residence. If a
homestead |
9 | | exemption has been granted under this Section and the
person |
10 | | awarded the exemption subsequently becomes a resident of
a |
11 | | facility licensed under the Nursing Home Care Act, the |
12 | | Specialized Mental Health Rehabilitation Act of 2013, the |
13 | | ID/DD Community Care Act, or the MC/DD Act, then the
exemption |
14 | | shall continue (i) so long as the residence continues
to be |
15 | | occupied by the qualifying person's spouse or (ii) if the
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16 | | residence remains unoccupied but is still owned by the person
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17 | | qualified for the homestead exemption. |
18 | | (b) For the purposes of this Section, "person with a |
19 | | disability"
means a person unable to engage in any substantial |
20 | | gainful activity by reason of a medically determinable |
21 | | physical or mental impairment which can be expected to result |
22 | | in death or has lasted or can be expected to last for a |
23 | | continuous period of not less than 12 months. Persons with |
24 | | disabilities filing claims under this Act shall submit proof |
25 | | of disability in such form and manner as the Department shall |
26 | | by rule and regulation prescribe. Proof that a claimant is |
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1 | | eligible to receive disability benefits under the Federal |
2 | | Social Security Act shall constitute proof of disability for |
3 | | purposes of this Act. Issuance of an Illinois Person with a |
4 | | Disability Identification Card stating that the claimant is |
5 | | under a Class 2 disability, as defined in Section 4A of the |
6 | | Illinois Identification Card Act, shall constitute proof that |
7 | | the person named thereon is a person with a disability for |
8 | | purposes of this Act. A person with a disability not covered |
9 | | under the Federal Social Security Act and not presenting an |
10 | | Illinois Person with a Disability Identification Card stating |
11 | | that the claimant is under a Class 2 disability shall be |
12 | | examined by a physician, optometrist (if the person qualifies |
13 | | because of a visual disability), advanced practice registered |
14 | | nurse, or physician assistant designated by the Department, |
15 | | and his status as a person with a disability determined using |
16 | | the same standards as used by the Social Security |
17 | | Administration. The costs of any required examination shall be |
18 | | borne by the claimant. |
19 | | (c) For land improved with (i) an apartment building owned
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20 | | and operated as a cooperative or (ii) a life care facility as
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21 | | defined under Section 2 of the Life Care Facilities Act that is
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22 | | considered to be a cooperative, the maximum reduction from the
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23 | | value of the property, as equalized or assessed by the
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24 | | Department, shall be multiplied by the number of apartments or
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25 | | units occupied by a person with a disability. The person with a |
26 | | disability shall
receive the homestead exemption upon meeting |
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1 | | the following
requirements: |
2 | | (1) The property must be occupied as the primary |
3 | | residence by the
person with a disability. |
4 | | (2) The person with a disability must be liable by |
5 | | contract with
the owner or owners of record for paying the |
6 | | apportioned
property taxes on the property of the |
7 | | cooperative or life
care facility. In the case of a life |
8 | | care facility, the
person with a disability must be liable |
9 | | for paying the apportioned
property taxes under a life |
10 | | care contract as defined in Section 2 of the Life Care |
11 | | Facilities Act. |
12 | | (3) The person with a disability must be an owner of |
13 | | record of a
legal or equitable interest in the cooperative |
14 | | apartment
building. A leasehold interest does not meet |
15 | | this
requirement.
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16 | | If a homestead exemption is granted under this subsection, the
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17 | | cooperative association or management firm shall credit the
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18 | | savings resulting from the exemption to the apportioned tax
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19 | | liability of the qualifying person with a disability. The |
20 | | chief county
assessment officer may request reasonable proof |
21 | | that the
association or firm has properly credited the |
22 | | exemption. A
person who willfully refuses to credit an |
23 | | exemption to the
qualified person with a disability is guilty |
24 | | of a Class B misdemeanor.
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25 | | (d) The chief county assessment officer shall determine |
26 | | the
eligibility of property to receive the homestead exemption
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1 | | according to guidelines established by the Department. After a
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2 | | person has received an exemption under this Section, an annual
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3 | | verification of eligibility for the exemption shall be mailed
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4 | | to the taxpayer. |
5 | | In counties with fewer than 3,000,000 inhabitants, the |
6 | | chief county assessment officer shall provide to each
person |
7 | | granted a homestead exemption under this Section a form
to |
8 | | designate any other person to receive a duplicate of any
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9 | | notice of delinquency in the payment of taxes assessed and
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10 | | levied under this Code on the person's qualifying property. |
11 | | The
duplicate notice shall be in addition to the notice |
12 | | required to
be provided to the person receiving the exemption |
13 | | and shall be given in the manner required by this Code. The |
14 | | person filing
the request for the duplicate notice shall pay |
15 | | an
administrative fee of $5 to the chief county assessment
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16 | | officer. The assessment officer shall then file the executed
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17 | | designation with the county collector, who shall issue the
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18 | | duplicate notices as indicated by the designation. A
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19 | | designation may be rescinded by the person with a disability |
20 | | in the
manner required by the chief county assessment officer. |
21 | | (d-5) Notwithstanding any other provision of law, each |
22 | | chief county assessment officer may approve this exemption for |
23 | | the 2020 taxable year, without application, for any property |
24 | | that was approved for this exemption for the 2019 taxable |
25 | | year, provided that: |
26 | | (1) the county board has declared a local disaster as |
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1 | | provided in the Illinois Emergency Management Agency Act |
2 | | related to the COVID-19 public health emergency; |
3 | | (2) the owner of record of the property as of January |
4 | | 1, 2020 is the same as the owner of record of the property |
5 | | as of January 1, 2019; |
6 | | (3) the exemption for the 2019 taxable year has not |
7 | | been determined to be an erroneous exemption as defined by |
8 | | this Code; and |
9 | | (4) the applicant for the 2019 taxable year has not |
10 | | asked for the exemption to be removed for the 2019 or 2020 |
11 | | taxable years. |
12 | | (d-10) Notwithstanding any other provision of law, each |
13 | | chief county assessment officer may approve this exemption for |
14 | | the 2021 taxable year, without application, for any property |
15 | | that was approved for this exemption for the 2020 taxable |
16 | | year, if: |
17 | | (1) the county board has declared a local disaster as |
18 | | provided in the Illinois Emergency Management Agency Act |
19 | | related to the COVID-19 public health emergency; |
20 | | (2) the owner of record of the property as of January |
21 | | 1, 2021 is the same as the owner of record of the property |
22 | | as of January 1, 2020; |
23 | | (3) the exemption for the 2020 taxable year has not |
24 | | been determined to be an erroneous exemption as defined by |
25 | | this Code; and |
26 | | (4) the taxpayer for the 2020 taxable year has not |
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1 | | asked for the exemption to be removed for the 2020 or 2021 |
2 | | taxable years. |
3 | | (d-15) For taxable years 2022 through 2027, in any county |
4 | | of more than 3,000,000 residents, and in any other county |
5 | | where the county board has authorized such action by ordinance |
6 | | or resolution, a chief county assessment officer may renew |
7 | | this exemption for any person who applied for the exemption |
8 | | and presented proof of eligibility, as described in subsection |
9 | | (b) above, without an annual application as required under |
10 | | subsection (d) above. A chief county assessment officer shall |
11 | | not automatically renew an exemption under this subsection if: |
12 | | the physician, advanced practice registered nurse, |
13 | | optometrist, or physician assistant who examined the claimant |
14 | | determined that the disability is not expected to continue for |
15 | | 12 months or more; the exemption has been deemed erroneous |
16 | | since the last
application; or the claimant has reported their |
17 | | ineligibility to receive the exemption. A chief county |
18 | | assessment officer who automatically renews an exemption under |
19 | | this subsection shall notify a person of a subsequent |
20 | | determination not to automatically renew that person's |
21 | | exemption and shall provide that person with an application to |
22 | | renew the exemption. |
23 | | (e) A taxpayer who claims an exemption under Section |
24 | | 15-165 or 15-169 may not claim an exemption under this |
25 | | Section.
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26 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; |