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1 | AN ACT concerning revenue. | |||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly: | |||||||||||||||||||
4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||
5 | Section 15-170 as follows: | |||||||||||||||||||
6 | (35 ILCS 200/15-170) | |||||||||||||||||||
7 | Sec. 15-170. Senior citizens homestead exemption. | |||||||||||||||||||
8 | (a) An annual homestead exemption limited, except as | |||||||||||||||||||
9 | described here with relation to cooperatives or life care | |||||||||||||||||||
10 | facilities, to a maximum reduction set forth below from the | |||||||||||||||||||
11 | property's value, as equalized or assessed by the Department, | |||||||||||||||||||
12 | is granted for property that is occupied as a residence by a | |||||||||||||||||||
13 | person 65 years of age or older who is liable for paying real | |||||||||||||||||||
14 | estate taxes on the property and is an owner of record of the | |||||||||||||||||||
15 | property or has a legal or equitable interest therein as | |||||||||||||||||||
16 | evidenced by a written instrument, except for a leasehold | |||||||||||||||||||
17 | interest, other than a leasehold interest of land on which a | |||||||||||||||||||
18 | single family residence is located, which is occupied as a | |||||||||||||||||||
19 | residence by a person 65 years or older who has an ownership | |||||||||||||||||||
20 | interest therein, legal, equitable or as a lessee, and on | |||||||||||||||||||
21 | which he or she is liable for the payment of property taxes. | |||||||||||||||||||
22 | Before taxable year 2004, the maximum reduction shall be | |||||||||||||||||||
23 | $2,500 in counties with 3,000,000 or more inhabitants and |
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1 | $2,000 in all other counties. For taxable years 2004 through | ||||||
2 | 2005, the maximum reduction shall be $3,000 in all counties. | ||||||
3 | For taxable years 2006 and 2007, the maximum reduction shall | ||||||
4 | be $3,500. For taxable years 2008 through 2011, the maximum | ||||||
5 | reduction is $4,000 in all counties. For taxable year 2012, | ||||||
6 | the maximum reduction is $5,000 in counties with 3,000,000 or | ||||||
7 | more inhabitants and $4,000 in all other counties. For taxable | ||||||
8 | years 2013 through 2016, the maximum reduction is $5,000 in | ||||||
9 | all counties. For taxable years 2017 through 2022, the maximum | ||||||
10 | reduction is $8,000 in counties with 3,000,000 or more | ||||||
11 | inhabitants and $5,000 in all other counties. For taxable | ||||||
12 | years 2023 through 2024 and thereafter , the maximum reduction | ||||||
13 | is $8,000 in counties with 3,000,000 or more inhabitants and | ||||||
14 | counties that are contiguous to a county of 3,000,000 or more | ||||||
15 | inhabitants and $5,000 in all other counties. For taxable | ||||||
16 | years 2025 and thereafter, property that qualifies for a | ||||||
17 | homestead exemption under this Section is exempt from taxation | ||||||
18 | under this Code. | ||||||
19 | (b) For land improved with an apartment building owned and | ||||||
20 | operated as a cooperative, the maximum reduction from the | ||||||
21 | value of the property, as equalized by the Department, shall | ||||||
22 | be multiplied by the number of apartments or units occupied by | ||||||
23 | a person 65 years of age or older who is liable, by contract | ||||||
24 | with the owner or owners of record, for paying property taxes | ||||||
25 | on the property and is an owner of record of a legal or | ||||||
26 | equitable interest in the cooperative apartment building, |
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1 | other than a leasehold interest. For land improved with a life | ||||||
2 | care facility, the maximum reduction from the value of the | ||||||
3 | property, as equalized by the Department, shall be multiplied | ||||||
4 | by the number of apartments or units occupied by persons 65 | ||||||
5 | years of age or older, irrespective of any legal, equitable, | ||||||
6 | or leasehold interest in the facility, who are liable, under a | ||||||
7 | contract with the owner or owners of record of the facility, | ||||||
8 | for paying property taxes on the property. In a cooperative or | ||||||
9 | a life care facility where a homestead exemption has been | ||||||
10 | granted, the cooperative association or the management firm of | ||||||
11 | the cooperative or facility shall credit the savings resulting | ||||||
12 | from that exemption only to the apportioned tax liability of | ||||||
13 | the owner or resident who qualified for the exemption. Any | ||||||
14 | person who willfully refuses to so credit the savings shall be | ||||||
15 | guilty of a Class B misdemeanor. Under this Section and | ||||||
16 | Sections 15-175, 15-176, and 15-177, "life care facility" | ||||||
17 | means a facility, as defined in Section 2 of the Life Care | ||||||
18 | Facilities Act, with which the applicant for the homestead | ||||||
19 | exemption has a life care contract as defined in that Act. | ||||||
20 | (c) When a homestead exemption has been granted under this | ||||||
21 | Section and the person qualifying subsequently becomes a | ||||||
22 | resident of a facility licensed under the Assisted Living and | ||||||
23 | Shared Housing Act, the Nursing Home Care Act, the Specialized | ||||||
24 | Mental Health Rehabilitation Act of 2013, the ID/DD Community | ||||||
25 | Care Act, or the MC/DD Act, the exemption shall continue so | ||||||
26 | long as the residence continues to be occupied by the |
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1 | qualifying person's spouse if the spouse is 65 years of age or | ||||||
2 | older, or if the residence remains unoccupied but is still | ||||||
3 | owned by the person qualified for the homestead exemption. | ||||||
4 | (d) A person who will be 65 years of age during the current | ||||||
5 | assessment year shall be eligible to apply for the homestead | ||||||
6 | exemption during that assessment year. Application shall be | ||||||
7 | made during the application period in effect for the county of | ||||||
8 | his residence. | ||||||
9 | (e) Beginning with assessment year 2003, for taxes payable | ||||||
10 | in 2004, property that is first occupied as a residence after | ||||||
11 | January 1 of any assessment year by a person who is eligible | ||||||
12 | for the senior citizens homestead exemption under this Section | ||||||
13 | must be granted a pro-rata exemption for the assessment year. | ||||||
14 | The amount of the pro-rata exemption is the exemption allowed | ||||||
15 | in the county under this Section divided by 365 and multiplied | ||||||
16 | by the number of days during the assessment year the property | ||||||
17 | is occupied as a residence by a person eligible for the | ||||||
18 | exemption under this Section. The chief county assessment | ||||||
19 | officer must adopt reasonable procedures to establish | ||||||
20 | eligibility for this pro-rata exemption. | ||||||
21 | (f) The assessor or chief county assessment officer may | ||||||
22 | determine the eligibility of a life care facility to receive | ||||||
23 | the benefits provided by this Section, by affidavit, | ||||||
24 | application, visual inspection, questionnaire or other | ||||||
25 | reasonable methods in order to ensure that the tax savings | ||||||
26 | resulting from the exemption are credited by the management |
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1 | firm to the apportioned tax liability of each qualifying | ||||||
2 | resident. The assessor may request reasonable proof that the | ||||||
3 | management firm has so credited the exemption. | ||||||
4 | (g) The chief county assessment officer of each county | ||||||
5 | with less than 3,000,000 inhabitants shall provide to each | ||||||
6 | person allowed a homestead exemption under this Section a form | ||||||
7 | to designate any other person to receive a duplicate of any | ||||||
8 | notice of delinquency in the payment of taxes assessed and | ||||||
9 | levied under this Code on the property of the person receiving | ||||||
10 | the exemption. The duplicate notice shall be in addition to | ||||||
11 | the notice required to be provided to the person receiving the | ||||||
12 | exemption, and shall be given in the manner required by this | ||||||
13 | Code. The person filing the request for the duplicate notice | ||||||
14 | shall pay a fee of $5 to cover administrative costs to the | ||||||
15 | supervisor of assessments, who shall then file the executed | ||||||
16 | designation with the county collector. Notwithstanding any | ||||||
17 | other provision of this Code to the contrary, the filing of | ||||||
18 | such an executed designation requires the county collector to | ||||||
19 | provide duplicate notices as indicated by the designation. A | ||||||
20 | designation may be rescinded by the person who executed such | ||||||
21 | designation at any time, in the manner and form required by the | ||||||
22 | chief county assessment officer. | ||||||
23 | (h) The assessor or chief county assessment officer may | ||||||
24 | determine the eligibility of residential property to receive | ||||||
25 | the homestead exemption provided by this Section by | ||||||
26 | application, visual inspection, questionnaire or other |
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1 | reasonable methods. The determination shall be made in | ||||||
2 | accordance with guidelines established by the Department. | ||||||
3 | (i) In counties with 3,000,000 or more inhabitants, for | ||||||
4 | taxable years 2010 through 2018, each taxpayer who has been | ||||||
5 | granted an exemption under this Section must reapply on an | ||||||
6 | annual basis. | ||||||
7 | If a reapplication is required, then the chief county | ||||||
8 | assessment officer shall mail the application to the taxpayer | ||||||
9 | at least 60 days prior to the last day of the application | ||||||
10 | period for the county. | ||||||
11 | For taxable years 2019 and thereafter, in counties with | ||||||
12 | 3,000,000 or more inhabitants, a taxpayer who has been granted | ||||||
13 | an exemption under this Section need not reapply. However, if | ||||||
14 | the property ceases to be qualified for the exemption under | ||||||
15 | this Section in any year for which a reapplication is not | ||||||
16 | required under this Section, then the owner of record of the | ||||||
17 | property shall notify the chief county assessment officer that | ||||||
18 | the property is no longer qualified. In addition, for taxable | ||||||
19 | years 2019 and thereafter, the chief county assessment officer | ||||||
20 | of a county with 3,000,000 or more inhabitants shall enter | ||||||
21 | into an intergovernmental agreement with the county clerk of | ||||||
22 | that county and the Department of Public Health, as well as any | ||||||
23 | other appropriate governmental agency, to obtain information | ||||||
24 | that documents the death of a taxpayer who has been granted an | ||||||
25 | exemption under this Section. Notwithstanding any other | ||||||
26 | provision of law, the county clerk and the Department of |
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1 | Public Health shall provide that information to the chief | ||||||
2 | county assessment officer. The Department of Public Health | ||||||
3 | shall supply this information no less frequently than every | ||||||
4 | calendar quarter. Information concerning the death of a | ||||||
5 | taxpayer may be shared with the county treasurer. The chief | ||||||
6 | county assessment officer shall also enter into a data | ||||||
7 | exchange agreement with the Social Security Administration or | ||||||
8 | its agent to obtain access to the information regarding deaths | ||||||
9 | in possession of the Social Security Administration. The chief | ||||||
10 | county assessment officer shall, subject to the notice | ||||||
11 | requirements under subsection (m) of Section 9-275, terminate | ||||||
12 | the exemption under this Section if the information obtained | ||||||
13 | indicates that the property is no longer qualified for the | ||||||
14 | exemption. In counties with 3,000,000 or more inhabitants, the | ||||||
15 | assessor and the county clerk shall establish policies and | ||||||
16 | practices for the regular exchange of information for the | ||||||
17 | purpose of alerting the assessor whenever the transfer of | ||||||
18 | ownership of any property receiving an exemption under this | ||||||
19 | Section has occurred. When such a transfer occurs, the | ||||||
20 | assessor shall mail a notice to the new owner of the property | ||||||
21 | (i) informing the new owner that the exemption will remain in | ||||||
22 | place through the year of the transfer, after which it will be | ||||||
23 | canceled, and (ii) providing information pertaining to the | ||||||
24 | rules for reapplying for the exemption if the owner qualifies. | ||||||
25 | In counties with 3,000,000 or more inhabitants, the chief | ||||||
26 | county assessment official shall conduct, by no later than |
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1 | December 31 of the first year of each reassessment cycle, as | ||||||
2 | determined by Section 9-220, a review of all exemptions | ||||||
3 | granted under this Section for the preceding reassessment | ||||||
4 | cycle under this Section. The review shall be designed to | ||||||
5 | ascertain whether any senior homestead exemptions have been | ||||||
6 | granted erroneously. If it is determined that a senior | ||||||
7 | homestead exemption has been erroneously applied to a | ||||||
8 | property, the chief county assessment officer shall make use | ||||||
9 | of the appropriate provisions of Section 9-275 in relation to | ||||||
10 | the property that received the erroneous homestead exemption. | ||||||
11 | (j) In counties with less than 3,000,000 inhabitants, the | ||||||
12 | county board may by resolution provide that if a person has | ||||||
13 | been granted a homestead exemption under this Section, the | ||||||
14 | person qualifying need not reapply for the exemption. In | ||||||
15 | counties in which the county board passes such a resolution, | ||||||
16 | the chief county assessment official shall, prior to the | ||||||
17 | submission of the final abstract for the first year of each | ||||||
18 | reassessment cycle, as determined by Section 9-215, review all | ||||||
19 | exemptions granted for the preceding reassessment cycle under | ||||||
20 | this Section. The review shall be designed to ascertain | ||||||
21 | whether any senior homestead exemptions have been granted | ||||||
22 | erroneously. | ||||||
23 | In counties with less than 3,000,000 inhabitants, if the | ||||||
24 | assessor or chief county assessment officer requires annual | ||||||
25 | application for verification of eligibility for an exemption | ||||||
26 | once granted under this Section, the application shall be |
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1 | mailed to the taxpayer. | ||||||
2 | (l) The assessor or chief county assessment officer shall | ||||||
3 | notify each person who qualifies for an exemption under this | ||||||
4 | Section that the person may also qualify for deferral of real | ||||||
5 | estate taxes under the Senior Citizens Real Estate Tax | ||||||
6 | Deferral Act. The notice shall set forth the qualifications | ||||||
7 | needed for deferral of real estate taxes, the address and | ||||||
8 | telephone number of county collector, and a statement that | ||||||
9 | applications for deferral of real estate taxes may be obtained | ||||||
10 | from the county collector. | ||||||
11 | (m) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
12 | Act, no reimbursement by the State is required for the | ||||||
13 | implementation of any mandate created by this Section. | ||||||
14 | (Source: P.A. 102-895, eff. 5-23-22; 103-592, eff. 1-1-25 .) | ||||||
15 | Section 99. Effective date. This Act takes effect upon | ||||||
16 | becoming law. |