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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 specified in subsection (a-5) of $2,000, except as | |||||||||||||||||||
12 | provided in subsection (c), to
be deducted from the property's | |||||||||||||||||||
13 | value as equalized or assessed
by the Department of Revenue . | |||||||||||||||||||
14 | The person with a disability shall receive
the homestead | |||||||||||||||||||
15 | exemption upon meeting the following
requirements: | |||||||||||||||||||
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-5) Except as provided in subsection (c), the homestead | ||||||
3 | exemption under this Section shall be in the following amount, | ||||||
4 | which shall be deducted from the property's value as equalized | ||||||
5 | or assessed
by the Department of Revenue: | ||||||
6 | (1) for taxable years prior to taxable year 2023, | ||||||
7 | $2,000; and | ||||||
8 | (2) beginning in taxable year 2023, $8,000. | ||||||
9 | (a-10) A person who has a disability during the taxable | ||||||
10 | year
is eligible to apply for this homestead exemption during | ||||||
11 | that
taxable year. Application must be made during the
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12 | application period in effect for the county of residence. If a
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13 | homestead exemption has been granted under this Section and | ||||||
14 | the
person awarded the exemption subsequently becomes a | ||||||
15 | resident of
a facility licensed under the Nursing Home Care | ||||||
16 | Act, the Specialized Mental Health Rehabilitation Act of 2013, | ||||||
17 | the ID/DD Community Care Act, or the MC/DD Act, then the
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18 | exemption shall continue (i) so long as the residence | ||||||
19 | continues
to be occupied by the qualifying person's spouse or | ||||||
20 | (ii) if the
residence remains unoccupied but is still owned by | ||||||
21 | the person
qualified for the homestead exemption. | ||||||
22 | (b) For the purposes of this Section, "person with a | ||||||
23 | disability"
means a person unable to engage in any substantial | ||||||
24 | gainful activity by reason of a medically determinable | ||||||
25 | physical or mental impairment which can be expected to result | ||||||
26 | in death or has lasted or can be expected to last for a |
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1 | continuous period of not less than 12 months. Persons with | ||||||
2 | disabilities filing claims under this Act shall submit proof | ||||||
3 | of disability in such form and manner as the Department shall | ||||||
4 | by rule and regulation prescribe. Proof that a claimant is | ||||||
5 | eligible to receive disability benefits under the Federal | ||||||
6 | Social Security Act shall constitute proof of disability for | ||||||
7 | purposes of this Act. Issuance of an Illinois Person with a | ||||||
8 | Disability Identification Card stating that the claimant is | ||||||
9 | under a Class 2 disability, as defined in Section 4A of the | ||||||
10 | Illinois Identification Card Act, shall constitute proof that | ||||||
11 | the person named thereon is a person with a disability for | ||||||
12 | purposes of this Act. A person with a disability not covered | ||||||
13 | under the Federal Social Security Act and not presenting an | ||||||
14 | Illinois Person with a Disability Identification Card stating | ||||||
15 | that the claimant is under a Class 2 disability shall be | ||||||
16 | examined by a physician, optometrist (if the person qualifies | ||||||
17 | because of a visual disability), advanced practice registered | ||||||
18 | nurse, or physician assistant designated by the Department, | ||||||
19 | and his status as a person with a disability determined using | ||||||
20 | the same standards as used by the Social Security | ||||||
21 | Administration. The costs of any required examination shall be | ||||||
22 | borne by the claimant. | ||||||
23 | (c) For land improved with (i) an apartment building owned
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24 | and operated as a cooperative or (ii) a life care facility as
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25 | defined under Section 2 of the Life Care Facilities Act that is
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26 | considered to be a cooperative, the maximum reduction from the
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1 | value of the property, as equalized or assessed by the
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2 | Department, shall be multiplied by the number of apartments or
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3 | units occupied by a person with a disability. The person with a | ||||||
4 | disability shall
receive the homestead exemption upon meeting | ||||||
5 | the following
requirements: | ||||||
6 | (1) The property must be occupied as the primary | ||||||
7 | residence by the
person with a disability. | ||||||
8 | (2) The person with a disability must be liable by | ||||||
9 | contract with
the owner or owners of record for paying the | ||||||
10 | apportioned
property taxes on the property of the | ||||||
11 | cooperative or life
care facility. In the case of a life | ||||||
12 | care facility, the
person with a disability must be liable | ||||||
13 | for paying the apportioned
property taxes under a life | ||||||
14 | care contract as defined in Section 2 of the Life Care | ||||||
15 | Facilities Act. | ||||||
16 | (3) The person with a disability must be an owner of | ||||||
17 | record of a
legal or equitable interest in the cooperative | ||||||
18 | apartment
building. A leasehold interest does not meet | ||||||
19 | this
requirement.
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20 | If a homestead exemption is granted under this subsection, the
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21 | cooperative association or management firm shall credit the
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22 | savings resulting from the exemption to the apportioned tax
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23 | liability of the qualifying person with a disability. The | ||||||
24 | chief county
assessment officer may request reasonable proof | ||||||
25 | that the
association or firm has properly credited the | ||||||
26 | exemption. A
person who willfully refuses to credit an |
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1 | exemption to the
qualified person with a disability is guilty | ||||||
2 | of a Class B misdemeanor.
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3 | (d) The chief county assessment officer shall determine | ||||||
4 | the
eligibility of property to receive the homestead exemption
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5 | according to guidelines established by the Department. After a
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6 | person has received an exemption under this Section, an annual
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7 | verification of eligibility for the exemption shall be mailed
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8 | to the taxpayer. | ||||||
9 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
10 | chief county assessment officer shall provide to each
person | ||||||
11 | granted a homestead exemption under this Section a form
to | ||||||
12 | designate any other person to receive a duplicate of any
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13 | notice of delinquency in the payment of taxes assessed and
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14 | levied under this Code on the person's qualifying property. | ||||||
15 | The
duplicate notice shall be in addition to the notice | ||||||
16 | required to
be provided to the person receiving the exemption | ||||||
17 | and shall be given in the manner required by this Code. The | ||||||
18 | person filing
the request for the duplicate notice shall pay | ||||||
19 | an
administrative fee of $5 to the chief county assessment
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20 | officer. The assessment officer shall then file the executed
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21 | designation with the county collector, who shall issue the
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22 | duplicate notices as indicated by the designation. A
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23 | designation may be rescinded by the person with a disability | ||||||
24 | in the
manner required by the chief county assessment officer. | ||||||
25 | (d-5) Notwithstanding any other provision of law, each | ||||||
26 | chief county assessment officer may approve this exemption for |
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1 | the 2020 taxable year, without application, for any property | ||||||
2 | that was approved for this exemption for the 2019 taxable | ||||||
3 | year, provided that: | ||||||
4 | (1) the county board has declared a local disaster as | ||||||
5 | provided in the Illinois Emergency Management Agency Act | ||||||
6 | related to the COVID-19 public health emergency; | ||||||
7 | (2) the owner of record of the property as of January | ||||||
8 | 1, 2020 is the same as the owner of record of the property | ||||||
9 | as of January 1, 2019; | ||||||
10 | (3) the exemption for the 2019 taxable year has not | ||||||
11 | been determined to be an erroneous exemption as defined by | ||||||
12 | this Code; and | ||||||
13 | (4) the applicant for the 2019 taxable year has not | ||||||
14 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
15 | taxable years. | ||||||
16 | (d-10) Notwithstanding any other provision of law, each | ||||||
17 | chief county assessment officer may approve this exemption for | ||||||
18 | the 2021 taxable year, without application, for any property | ||||||
19 | that was approved for this exemption for the 2020 taxable | ||||||
20 | year, if: | ||||||
21 | (1) the county board has declared a local disaster as | ||||||
22 | provided in the Illinois Emergency Management Agency Act | ||||||
23 | related to the COVID-19 public health emergency; | ||||||
24 | (2) the owner of record of the property as of January | ||||||
25 | 1, 2021 is the same as the owner of record of the property | ||||||
26 | as of January 1, 2020; |
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1 | (3) the exemption for the 2020 taxable year has not | ||||||
2 | been determined to be an erroneous exemption as defined by | ||||||
3 | this Code; and | ||||||
4 | (4) the taxpayer for the 2020 taxable year has not | ||||||
5 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
6 | taxable years. | ||||||
7 | (d-15) For taxable years 2022 through 2027, in any county | ||||||
8 | of more than 3,000,000 residents, and in any other county | ||||||
9 | where the county board has authorized such action by ordinance | ||||||
10 | or resolution, a chief county assessment officer may renew | ||||||
11 | this exemption for any person who applied for the exemption | ||||||
12 | and presented proof of eligibility, as described in subsection | ||||||
13 | (b) above , without an annual application as required under | ||||||
14 | subsection (d) above . A chief county assessment officer shall | ||||||
15 | not automatically renew an exemption under this subsection if: | ||||||
16 | the physician, advanced practice registered nurse, | ||||||
17 | optometrist, or physician assistant who examined the claimant | ||||||
18 | determined that the disability is not expected to continue for | ||||||
19 | 12 months or more; the exemption has been deemed erroneous | ||||||
20 | since the last
application; or the claimant has reported their | ||||||
21 | ineligibility to receive the exemption. A chief county | ||||||
22 | assessment officer who automatically renews an exemption under | ||||||
23 | this subsection shall notify a person of a subsequent | ||||||
24 | determination not to automatically renew that person's | ||||||
25 | exemption and shall provide that person with an application to | ||||||
26 | renew the exemption. |
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1 | (e) A taxpayer who claims an exemption under Section | ||||||
2 | 15-165 or 15-169 may not claim an exemption under this | ||||||
3 | Section.
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4 | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | ||||||
5 | 102-895, eff. 5-23-22; revised 9-7-22.)
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.
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