093_HB3105

 
                                     LRB093 10063 SJM 10314 b

 1        AN ACT concerning taxes.

 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    Sections 15-170 and 15-172 and by adding  Section  15-173  as
 6    follows:

 7        (35 ILCS 200/15-170)
 8        Sec.   15-170.    Senior  Citizens  Homestead  Exemption.
 9    Beginning with taxable year  2003,  the  provisions  of  this
10    Section are superseded by Section 15-173 and no longer apply.
11        An   annual   homestead   exemption  limited,  except  as
12    described here with relation to  cooperatives  or  life  care
13    facilities,  to  a maximum reduction set forth below from the
14    property's  value,  as   equalized   or   assessed   by   the
15    Department,  is  granted  for property that is  occupied as a
16    residence by a person 65 years of age or older who is  liable
17    for  paying real estate taxes on the property and is an owner
18    of record of  the  property  or  has  a  legal  or  equitable
19    interest therein as evidenced by a written instrument, except
20    for  a leasehold interest, other than a leasehold interest of
21    land on which a single family residence is located, which  is
22    occupied as a residence by a person 65 years or older who has
23    an  ownership  interest  therein,  legal,  equitable  or as a
24    lessee, and on which he or she is liable for the  payment  of
25    property  taxes.  The  maximum  reduction  shall be $2,500 in
26    counties with 3,000,000 or more inhabitants and $2,000 in all
27    other counties.  For land improved with an apartment building
28    owned and operated as a cooperative,  the  maximum  reduction
29    from   the  value  of  the  property,  as  equalized  by  the
30    Department, shall be multiplied by the number  of  apartments
31    or units occupied by a person 65 years of age or older who is
 
                            -2-      LRB093 10063 SJM 10314 b
 1    liable,  by contract with the owner or owners of  record, for
 2    paying property taxes on the property  and  is  an  owner  of
 3    record  of  a  legal or equitable interest in the cooperative
 4    apartment building, other than  a  leasehold  interest.   For
 5    land   improved  with  a  life  care  facility,  the  maximum
 6    reduction from the value of the property, as equalized by the
 7    Department, shall be multiplied by the number  of  apartments
 8    or  units  occupied  by  persons  65  years  of age or older,
 9    irrespective of any legal, equitable, or  leasehold  interest
10    in  the  facility,  who are liable, under a contract with the
11    owner or  owners  of  record  of  the  facility,  for  paying
12    property  taxes  on the property.  In a cooperative or a life
13    care facility where a homestead  exemption has been  granted,
14    the  cooperative  association  or  the management firm of the
15    cooperative or facility shall credit  the  savings  resulting
16    from  that exemption only to the apportioned tax liability of
17    the owner or resident who qualified for  the  exemption.  Any
18    person  who  willfully refuses to so credit the savings shall
19    be guilty of a Class B misdemeanor. Under  this  Section  and
20    Section  15-175,  "life  care  facility"  means a facility as
21    defined in Section 2 of the Life Care  Facilities  Act,  with
22    which  the  applicant  for the homestead exemption has a life
23    care contract as defined in that Act.
24        When a homestead exemption has been  granted  under  this
25    Section  and  the  person  qualifying  subsequently becomes a
26    resident of a facility licensed under the Nursing  Home  Care
27    Act,  the  exemption  shall continue so long as the residence
28    continues to be occupied by the qualifying person's spouse if
29    the spouse is 65 years of age or older, or if  the  residence
30    remains unoccupied but is still owned by the person qualified
31    for the homestead exemption.
32        A  person  who will be 65 years of age during the current
33    assessment year shall be eligible to apply for the  homestead
34    exemption  during  that assessment year. Application shall be
 
                            -3-      LRB093 10063 SJM 10314 b
 1    made during the application period in effect for  the  county
 2    of his residence.
 3        The  assessor  or  chief  county  assessment  officer may
 4    determine the eligibility of a life care facility to  receive
 5    the   benefits   provided  by  this  Section,  by  affidavit,
 6    application,  visual  inspection,  questionnaire   or   other
 7    reasonable  methods  in  order to insure that the tax savings
 8    resulting from the exemption are credited by  the  management
 9    firm  to  the  apportioned  tax  liability of each qualifying
10    resident.  The assessor may request reasonable proof that the
11    management firm has so credited the exemption.
12        The chief county assessment officer of each  county  with
13    less  than 3,000,000 inhabitants shall provide to each person
14    allowed a homestead exemption under this Section  a  form  to
15    designate  any  other  person  to  receive a duplicate of any
16    notice of delinquency in the payment of  taxes  assessed  and
17    levied  under  this  Code  on  the  property  of  the  person
18    receiving  the  exemption.  The duplicate notice  shall be in
19    addition to the notice required to be provided to the  person
20    receiving  the  exemption,  and  shall be given in the manner
21    required by this Code.  The person filing the request for the
22    duplicate  notice  shall  pay  a   fee   of   $5   to   cover
23    administrative  costs  to  the supervisor of assessments, who
24    shall then file the  executed  designation  with  the  county
25    collector.   Notwithstanding any other provision of this Code
26    to the contrary, the filing of such an  executed  designation
27    requires the county collector to provide duplicate notices as
28    indicated by the designation.  A designation may be rescinded
29    by  the  person who executed such designation at any time, in
30    the manner and form required by the chief  county  assessment
31    officer.
32        The  assessor  or  chief  county  assessment  officer may
33    determine the eligibility of residential property to  receive
34    the   homestead   exemption   provided  by  this  Section  by
 
                            -4-      LRB093 10063 SJM 10314 b
 1    application,  visual  inspection,  questionnaire   or   other
 2    reasonable  methods.   The  determination  shall  be  made in
 3    accordance with guidelines established by the Department.
 4        In counties with less  than  3,000,000  inhabitants,  the
 5    county  board  may by resolution provide that if a person has
 6    been granted a homestead exemption under  this  Section,  the
 7    person qualifying need not reapply for the exemption.
 8        In  counties with less than 3,000,000 inhabitants, if the
 9    assessor or chief county assessment officer  requires  annual
10    application  for verification of eligibility for an exemption
11    once granted under this Section,  the  application  shall  be
12    mailed to the taxpayer.
13        The  assessor  or  chief  county assessment officer shall
14    notify each person who qualifies for an exemption under  this
15    Section that the person may also qualify for deferral of real
16    estate  taxes  under  the  Senior  Citizens  Real  Estate Tax
17    Deferral Act.  The notice shall set forth the  qualifications
18    needed  for  deferral  of  real estate taxes, the address and
19    telephone number of county collector, and  a  statement  that
20    applications  for  deferral  of  real  estate  taxes  may  be
21    obtained from the county collector.
22    (Source: P.A. 92-196, eff. 1-1-02.)

23        (35 ILCS 200/15-172)
24        Sec.  15-172. Senior Citizens Assessment Freeze Homestead
25    Exemption. Beginning with taxable year 2003,  the  provisions
26    of  this  Section  are  superseded  by  Section 15-173 and no
27    longer apply.
28        (a)  This Section may be cited  as  the  Senior  Citizens
29    Assessment Freeze Homestead Exemption.
30        (b)  As used in this Section:
31        "Applicant"   means   an  individual  who  has  filed  an
32    application under this Section.
33        "Base amount" means  the  base  year  equalized  assessed
 
                            -5-      LRB093 10063 SJM 10314 b
 1    value  of  the  residence  plus  the  first  year's equalized
 2    assessed value of any added improvements which increased  the
 3    assessed value of the residence after the base year.
 4        "Base  year"  means the taxable year prior to the taxable
 5    year for which the applicant first qualifies and applies  for
 6    the  exemption  provided  that  in the prior taxable year the
 7    property was improved with a  permanent  structure  that  was
 8    occupied  as  a residence by the applicant who was liable for
 9    paying real property taxes on the property and who was either
10    (i) an owner of record  of  the  property  or  had  legal  or
11    equitable  interest in the property as evidenced by a written
12    instrument or (ii) had a legal or  equitable  interest  as  a
13    lessee  in  the  parcel  of  property  that was single family
14    residence. If in any subsequent taxable year  for  which  the
15    applicant   applies  and  qualifies  for  the  exemption  the
16    equalized assessed value of the residence is  less  than  the
17    equalized  assessed value in the existing base year (provided
18    that such  equalized  assessed  value  is  not  based  on  an
19    assessed  value that results from a temporary irregularity in
20    the property that reduces the assessed value for one or  more
21    taxable  years),  then  that  subsequent  taxable  year shall
22    become the base year until a new  base  year  is  established
23    under  the  terms  of  this paragraph.  For taxable year 1999
24    only, the Chief County Assessment Officer  shall  review  (i)
25    all  taxable  years  for  which  the  applicant  applied  and
26    qualified for the exemption and (ii) the existing base year.
27    The  assessment officer shall select as the new base year the
28    year with the lowest equalized assessed value.  An  equalized
29    assessed  value  that  is  based  on  an  assessed value that
30    results from a temporary irregularity in  the  property  that
31    reduces  the  assessed  value  for  one or more taxable years
32    shall not be considered the lowest equalized assessed  value.
33    The  selected  year  shall  be the base year for taxable year
34    1999 and thereafter until a  new  base  year  is  established
 
                            -6-      LRB093 10063 SJM 10314 b
 1    under the terms of this paragraph.
 2        "Chief   County  Assessment  Officer"  means  the  County
 3    Assessor or Supervisor of Assessments of the county in  which
 4    the property is located.
 5        "Equalized  assessed  value"  means the assessed value as
 6    equalized by the Illinois Department of Revenue.
 7        "Household"  means  the  applicant,  the  spouse  of  the
 8    applicant,  and  all  persons  using  the  residence  of  the
 9    applicant as their principal place of residence.
10        "Household income"  means  the  combined  income  of  the
11    members  of  a  household for the calendar year preceding the
12    taxable year.
13        "Income" has the same meaning as provided in Section 3.07
14    of the Senior Citizens  and  Disabled  Persons  Property  Tax
15    Relief   and  Pharmaceutical  Assistance  Act,  except  that,
16    beginning in assessment year 2001, "income" does not  include
17    veteran's benefits.
18        "Internal  Revenue  Code of 1986" means the United States
19    Internal Revenue Code of 1986 or any successor  law  or  laws
20    relating  to  federal  income  taxes  in  effect for the year
21    preceding the taxable year.
22        "Life care facility  that  qualifies  as  a  cooperative"
23    means  a  facility  as  defined in Section 2 of the Life Care
24    Facilities Act.
25        "Residence"  means  the  principal  dwelling  place   and
26    appurtenant  structures used for residential purposes in this
27    State occupied  on  January  1  of  the  taxable  year  by  a
28    household  and  so much of the surrounding land, constituting
29    the parcel upon which the dwelling place is situated,  as  is
30    used for residential purposes. If the Chief County Assessment
31    Officer  has  established  a specific legal description for a
32    portion of property constituting  the  residence,  then  that
33    portion  of  property  shall  be deemed the residence for the
34    purposes of this Section.
 
                            -7-      LRB093 10063 SJM 10314 b
 1        "Taxable year" means the calendar year  during  which  ad
 2    valorem  property  taxes  payable in the next succeeding year
 3    are levied.
 4        (c)  Beginning in taxable year 1994,  a  senior  citizens
 5    assessment  freeze  homestead  exemption  is granted for real
 6    property that is improved with a permanent structure that  is
 7    occupied  as  a residence by an applicant who (i) is 65 years
 8    of age or older during the taxable year, (ii) has a household
 9    income of $35,000 or less  prior  to  taxable  year  1999  or
10    $40,000 or less in taxable year 1999 and thereafter, (iii) is
11    liable  for  paying  real property taxes on the property, and
12    (iv) is an owner of record of the property or has a legal  or
13    equitable  interest in the property as evidenced by a written
14    instrument. This homestead exemption shall also  apply  to  a
15    leasehold  interest  in  a parcel of property improved with a
16    permanent structure that is a single family residence that is
17    occupied as a residence by a person who (i) is  65  years  of
18    age  or  older  during the taxable year, (ii) has a household
19    income of $35,000 or less  prior  to  taxable  year  1999  or
20    $40,000  or  less  in taxable year 1999 and thereafter, (iii)
21    has a legal or equitable ownership interest in  the  property
22    as  lessee,  and  (iv)  is  liable  for  the  payment of real
23    property taxes on that property.
24        The amount of  this  exemption  shall  be  the  equalized
25    assessed value of the residence in the taxable year for which
26    application is made minus the base amount.
27        When  the applicant is a surviving spouse of an applicant
28    for a  prior  year  for  the  same  residence  for  which  an
29    exemption  under this Section has been granted, the base year
30    and base amount for that residence are the same  as  for  the
31    applicant for the prior year.
32        Each  year at the time the assessment books are certified
33    to the County Clerk, the Board of Review or Board of  Appeals
34    shall  give to the County Clerk a list of the assessed values
 
                            -8-      LRB093 10063 SJM 10314 b
 1    of improvements on each parcel qualifying for this  exemption
 2    that  were added after the base year for this parcel and that
 3    increased the assessed value of the property.
 4        In the case of land improved with an  apartment  building
 5    owned  and  operated as a cooperative or a building that is a
 6    life care facility  that  qualifies  as  a  cooperative,  the
 7    maximum  reduction  from  the equalized assessed value of the
 8    property is limited to the sum of the  reductions  calculated
 9    for  each unit occupied as a residence by a person or persons
10    65 years of age or older with a household income  of  $35,000
11    or  less  prior  to  taxable  year 1999 or $40,000 or less in
12    taxable year 1999 and thereafter who is liable,  by  contract
13    with  the owner or owners of record, for paying real property
14    taxes on the property and who is an  owner  of  record  of  a
15    legal  or  equitable  interest  in  the cooperative apartment
16    building, other than a leasehold interest. In the instance of
17    a cooperative where a homestead exemption  has  been  granted
18    under  this  Section,  the  cooperative  association  or  its
19    management  firm shall credit the savings resulting from that
20    exemption only to the apportioned tax liability of the  owner
21    who  qualified  for  the exemption.  Any person who willfully
22    refuses to credit that savings to an owner who qualifies  for
23    the exemption is guilty of a Class B misdemeanor.
24        When  a  homestead  exemption has been granted under this
25    Section and  an  applicant  then  becomes  a  resident  of  a
26    facility  licensed  under  the  Nursing  Home  Care  Act, the
27    exemption shall be granted in subsequent years so long as the
28    residence (i) continues  to  be  occupied  by  the  qualified
29    applicant's  spouse or (ii) if remaining unoccupied, is still
30    owned by the qualified applicant for the homestead exemption.
31        Beginning January 1, 1997, when an  individual  dies  who
32    would have qualified for an exemption under this Section, and
33    the  surviving spouse does not independently qualify for this
34    exemption because of age, the exemption  under  this  Section
 
                            -9-      LRB093 10063 SJM 10314 b
 1    shall be granted to the surviving spouse for the taxable year
 2    preceding  and  the taxable year of the death, provided that,
 3    except  for  age,  the  surviving  spouse  meets  all   other
 4    qualifications  for  the granting of this exemption for those
 5    years.
 6        When married persons maintain  separate  residences,  the
 7    exemption provided for in this Section may be claimed by only
 8    one of such persons and for only one residence.
 9        For  taxable year 1994 only, in counties having less than
10    3,000,000 inhabitants, to receive  the  exemption,  a  person
11    shall submit an application by February 15, 1995 to the Chief
12    County Assessment Officer of the county in which the property
13    is   located.    In   counties   having   3,000,000  or  more
14    inhabitants, for taxable year 1994 and all subsequent taxable
15    years, to receive the  exemption,  a  person  may  submit  an
16    application  to  the  Chief  County Assessment Officer of the
17    county in which the property is located during such period as
18    may be specified by the Chief County Assessment Officer.  The
19    Chief County Assessment Officer in counties of  3,000,000  or
20    more   inhabitants   shall   annually   give  notice  of  the
21    application period by mail or by  publication.   In  counties
22    having   less  than  3,000,000  inhabitants,  beginning  with
23    taxable year 1995 and thereafter, to receive the exemption, a
24    person shall submit an application by July 1 of each  taxable
25    year  to the Chief County Assessment Officer of the county in
26    which the property is located.  A county may,  by  ordinance,
27    establish  a  date  for  submission  of  applications that is
28    different than July 1. The applicant shall  submit  with  the
29    application  an  affidavit of the applicant's total household
30    income, age, marital status (and  if  married  the  name  and
31    address  of  the applicant's spouse, if known), and principal
32    dwelling place of members of the household on  January  1  of
33    the  taxable year. The Department shall establish, by rule, a
34    method for verifying the  accuracy  of  affidavits  filed  by
 
                            -10-     LRB093 10063 SJM 10314 b
 1    applicants  under  this  Section.  The  applications shall be
 2    clearly  marked  as  applications  for  the  Senior  Citizens
 3    Assessment Freeze Homestead Exemption.
 4        Notwithstanding any other provision to the  contrary,  in
 5    counties  having  fewer  than  3,000,000  inhabitants,  if an
 6    applicant fails to file  the  application  required  by  this
 7    Section in a timely manner and this failure to file is due to
 8    a  mental  or physical condition sufficiently severe so as to
 9    render the applicant incapable of filing the application in a
10    timely manner, the Chief County Assessment Officer may extend
11    the filing deadline  for  a  period  of  30  days  after  the
12    applicant regains the capability to file the application, but
13    in  no  case  may  the  filing  deadline be extended beyond 3
14    months of the original filing deadline.  In order to  receive
15    the extension provided in this paragraph, the applicant shall
16    provide  the  Chief  County  Assessment Officer with a signed
17    statement from the applicant's physician stating  the  nature
18    and  extent  of  the  condition,  that,  in  the  physician's
19    opinion,  the  condition  was  so severe that it rendered the
20    applicant incapable of filing the  application  in  a  timely
21    manner,  and  the  date  on  which the applicant regained the
22    capability to file the application.
23        Beginning January  1,  1998,  notwithstanding  any  other
24    provision  to  the  contrary,  in  counties having fewer than
25    3,000,000 inhabitants, if an  applicant  fails  to  file  the
26    application  required  by this Section in a timely manner and
27    this failure to file is due to a mental or physical condition
28    sufficiently severe so as to render the  applicant  incapable
29    of  filing  the  application  in  a  timely manner, the Chief
30    County Assessment Officer may extend the filing deadline  for
31    a  period  of  3  months.   In order to receive the extension
32    provided in this paragraph, the applicant shall  provide  the
33    Chief  County Assessment Officer with a signed statement from
34    the applicant's physician stating the nature  and  extent  of
 
                            -11-     LRB093 10063 SJM 10314 b
 1    the  condition,  and  that,  in  the physician's opinion, the
 2    condition was  so  severe  that  it  rendered  the  applicant
 3    incapable of filing the application in a timely manner.
 4        In counties having less than 3,000,000 inhabitants, if an
 5    applicant  was  denied  an exemption in taxable year 1994 and
 6    the denial occurred due  to  an  error  on  the  part  of  an
 7    assessment  official,  or  his or her agent or employee, then
 8    beginning in taxable year 1997 the applicant's base year, for
 9    purposes of determining the amount of the exemption, shall be
10    1993 rather than 1994. In addition, in taxable year 1997, the
11    applicant's exemption shall also include an amount  equal  to
12    (i)  the  amount  of any exemption denied to the applicant in
13    taxable year 1995 as a result  of  using  1994,  rather  than
14    1993,  as  the  base  year,  (ii) the amount of any exemption
15    denied to the applicant in taxable year 1996 as a  result  of
16    using 1994, rather than 1993, as the base year, and (iii) the
17    amount  of  the exemption erroneously denied for taxable year
18    1994.
19        For purposes of this Section, a person  who  will  be  65
20    years  of  age  during  the  current  taxable  year  shall be
21    eligible to apply for the  homestead  exemption  during  that
22    taxable   year.    Application   shall  be  made  during  the
23    application period in effect for the county  of  his  or  her
24    residence.
25        The  Chief  County  Assessment  Officer may determine the
26    eligibility of a life  care  facility  that  qualifies  as  a
27    cooperative  to receive the benefits provided by this Section
28    by use  of  an  affidavit,  application,  visual  inspection,
29    questionnaire,  or other reasonable method in order to insure
30    that  the  tax  savings  resulting  from  the  exemption  are
31    credited by  the  management  firm  to  the  apportioned  tax
32    liability  of  each  qualifying  resident.   The Chief County
33    Assessment Officer may  request  reasonable  proof  that  the
34    management firm has so credited that exemption.
 
                            -12-     LRB093 10063 SJM 10314 b
 1        Except  as  provided  in  this  Section,  all information
 2    received by  the  chief  county  assessment  officer  or  the
 3    Department  from  applications  filed  under this Section, or
 4    from any investigation conducted under the provisions of this
 5    Section, shall be confidential, except for official  purposes
 6    or  pursuant  to  official  procedures  for collection of any
 7    State or local tax or enforcement of any  civil  or  criminal
 8    penalty  or sanction imposed by this Act or by any statute or
 9    ordinance imposing a State  or  local  tax.  Any  person  who
10    divulges  any  such  information  in  any  manner,  except in
11    accordance with a proper judicial order, is guilty of a Class
12    A misdemeanor.
13        Nothing contained  in  this  Section  shall  prevent  the
14    Director  or  chief county assessment officer from publishing
15    or making  available  reasonable  statistics  concerning  the
16    operation of the exemption contained in this Section in which
17    the  contents of claims are grouped into aggregates in such a
18    way that information contained in any individual claim  shall
19    not be disclosed.
20        (d)  Each  Chief County Assessment Officer shall annually
21    publish a notice of availability of  the  exemption  provided
22    under  this  Section.  The notice shall be published at least
23    60 days but no more than 75 days prior to the date  on  which
24    the  application  must  be  submitted  to  the  Chief  County
25    Assessment  Officer  of  the  county in which the property is
26    located.  The notice shall appear in a newspaper  of  general
27    circulation in the county.
28    (Source:  P.A.  90-14,  eff.  7-1-97;  90-204,  eff. 7-25-97;
29    90-523, eff. 11-13-97;  90-524,  eff.  1-1-98;  90-531,  eff.
30    1-1-98;  90-655,  eff.  7-30-98;  91-45, eff. 6-30-99; 91-56,
31    eff. 6-30-99; 91-819, eff. 6-13-00.)

32        (35 ILCS 200/15-173 new)
33        Sec.  15-173.  Senior  Citizens  Tax   Freeze   Homestead
 
                            -13-     LRB093 10063 SJM 10314 b
 1    Exemption.
 2        (a)  This Section may be cited as the Senior Citizens Tax
 3    Freeze Homestead Exemption.
 4        (b)  As used in this Section:
 5        "Applicant"   means   an  individual  who  has  filed  an
 6    application under this Section.
 7        "Base amount" means the base year property tax  bill  for
 8    the  residence plus any increase in the property tax bill due
 9    to any added improvements that increased the  assessed  value
10    of the residence after the base year.
11        "Base  year"  means the taxable year prior to the taxable
12    year for which the applicant first qualifies and applies  for
13    the exemption under this Section or Section 15-172, whichever
14    is  earlier,  provided  that  in  the  prior taxable year the
15    property was improved with a  permanent  structure  that  was
16    occupied  as  a residence by the applicant who was liable for
17    paying real property taxes on the property and who was either
18    (i) an owner of record  of  the  property  or  had  legal  or
19    equitable  interest in the property as evidenced by a written
20    instrument or (ii) had a legal or  equitable  interest  as  a
21    lessee  in  the  parcel  of  property  that was single family
22    residence. If in any subsequent taxable year  for  which  the
23    applicant   applies  and  qualifies  for  the  exemption  the
24    property tax bill for the residence would be  less  than  the
25    property  tax  bill  in the existing base year (provided that
26    the reduced property tax bill is not  based  on  an  assessed
27    value  that  results  from  a  temporary  irregularity in the
28    property that reduces the assessed  value  for  one  or  more
29    taxable  years),  then  that  subsequent  taxable  year shall
30    become the base year until a new  base  year  is  established
31    under the terms of this paragraph.
32        "Chief   County  Assessment  Officer"  means  the  County
33    Assessor or Supervisor of Assessments of the county in  which
34    the property is located.
 
                            -14-     LRB093 10063 SJM 10314 b
 1        "Equalized  assessed  value"  means the assessed value as
 2    equalized by the Illinois Department of Revenue.
 3        "Household"  means  the  applicant,  the  spouse  of  the
 4    applicant,  and  all  persons  using  the  residence  of  the
 5    applicant as their principal place of residence.
 6        "Life care facility  that  qualifies  as  a  cooperative"
 7    means  a  facility  as  defined in Section 2 of the Life Care
 8    Facilities Act.
 9        "Residence"  means  the  principal  dwelling  place   and
10    appurtenant  structures used for residential purposes in this
11    State occupied  on  January  1  of  the  taxable  year  by  a
12    household  and  so much of the surrounding land, constituting
13    the parcel upon which the dwelling place is situated,  as  is
14    used for residential purposes. If the Chief County Assessment
15    Officer  has  established  a specific legal description for a
16    portion of property constituting  the  residence,  then  that
17    portion  of  property  shall  be deemed the residence for the
18    purposes of this Section.
19        "Taxable year" means the calendar year  during  which  ad
20    valorem  property  taxes  payable in the next succeeding year
21    are levied.
22        (c)  Beginning in taxable year 2003,  a  senior  citizens
23    tax  freeze  homestead exemption is granted for real property
24    that is improved with a permanent structure that is  occupied
25    as  a residence by an applicant who (i) is 65 years of age or
26    older during the taxable year, (ii) is liable for paying real
27    property taxes on the property, and  (iii)  is  an  owner  of
28    record  of  the property or has a legal or equitable interest
29    in the property as evidenced by a  written  instrument.  This
30    homestead  exemption shall also apply to a leasehold interest
31    in a parcel of property improved with a  permanent  structure
32    that  is  a  single  family  residence  that is occupied as a
33    residence by a person who (i) is 65 years  of  age  or  older
34    during  the  taxable  year,  (ii)  has  a  legal or equitable
 
                            -15-     LRB093 10063 SJM 10314 b
 1    ownership interest in the property as lessee,  and  (iii)  is
 2    liable  for  the  payment  of  real  property  taxes  on that
 3    property.
 4        The amount of this exemption shall be what  the  property
 5    tax  bill  for the residence would be in the taxable year for
 6    which application is made minus the base amount.
 7        When the applicant is a surviving spouse of an  applicant
 8    for  a  prior  year  for  the  same  residence  for  which an
 9    exemption under this Section has been granted, the base  year
10    and  base  amount  for that residence are the same as for the
11    applicant for the prior year.
12        Each year at the time the assessment books are  certified
13    to  the County Clerk, the Board of Review or Board of Appeals
14    shall give to the County Clerk a list of the assessed  values
15    of  improvements on each parcel qualifying for this exemption
16    that were added after the base year for this parcel and  that
17    increased the assessed value of the property.
18        In  the  case of land improved with an apartment building
19    owned and operated as a cooperative or a building that  is  a
20    life  care  facility  that  qualifies  as  a cooperative, the
21    maximum reduction in the property tax bill for  the  property
22    is  limited  to the sum of the reductions calculated for each
23    unit occupied as a residence by a person or persons 65  years
24    of  age or older who is liable, by contract with the owner or
25    owners of record, for  paying  real  property  taxes  on  the
26    property  and  who  is  an  owner  of  record  of  a legal or
27    equitable interest in  the  cooperative  apartment  building,
28    other  than  a  leasehold  interest.  In  the  instance  of a
29    cooperative where a  homestead  exemption  has  been  granted
30    under  this  Section,  the  cooperative  association  or  its
31    management  firm shall credit the savings resulting from that
32    exemption only to the apportioned tax liability of the  owner
33    who  qualified  for  the exemption.  Any person who willfully
34    refuses to credit that savings to an owner who qualifies  for
 
                            -16-     LRB093 10063 SJM 10314 b
 1    the exemption is guilty of a Class B misdemeanor.
 2        When  a  homestead  exemption has been granted under this
 3    Section and  an  applicant  then  becomes  a  resident  of  a
 4    facility  licensed  under  the  Nursing  Home  Care  Act, the
 5    exemption shall be granted in subsequent years so long as the
 6    residence (i) continues  to  be  occupied  by  the  qualified
 7    applicant's  spouse or (ii) if remaining unoccupied, is still
 8    owned by the qualified applicant for the homestead exemption.
 9        When an individual dies who would have qualified  for  an
10    exemption  under  this Section, and the surviving spouse does
11    not independently qualify for this exemption because of  age,
12    the  exemption  under  this  Section  shall be granted to the
13    surviving spouse for  the  taxable  year  preceding  and  the
14    taxable year of the death, provided that, except for age, the
15    surviving spouse meets all qualifications for the granting of
16    this exemption for those years.
17        When  married  persons  maintain separate residences, the
18    exemption provided for in this Section may be claimed by only
19    one of such persons and for only one residence.
20        In counties having  3,000,000  or  more  inhabitants,  to
21    receive  the exemption, a person may submit an application to
22    the Chief County Assessment Officer of the  county  in  which
23    the  property  is  located  during  such  period  as  may  be
24    specified  by the Chief County Assessment Officer.  The Chief
25    County Assessment Officer in counties of  3,000,000  or  more
26    inhabitants  shall  annually  give  notice of the application
27    period by mail or by publication.  In  counties  having  less
28    than  3,000,000  inhabitants,  to  receive  the  exemption, a
29    person shall submit an application by July 1 of each  taxable
30    year  to the Chief County Assessment Officer of the county in
31    which the property is located.  A county may,  by  ordinance,
32    establish  a  date  for  submission  of  applications that is
33    different than July 1. The applicant shall  submit  with  the
34    application  an  affidavit  of  the  applicant's age, marital
 
                            -17-     LRB093 10063 SJM 10314 b
 1    status  (and  if  married  the  name  and  address   of   the
 2    applicant's  spouse,  if known), and principal dwelling place
 3    of members of the household on January 1 of the taxable year.
 4    The  Department  shall  establish,  by  rule,  a  method  for
 5    verifying the accuracy  of  affidavits  filed  by  applicants
 6    under  this Section. The applications shall be clearly marked
 7    as applications for the Senior Citizens Tax Freeze  Homestead
 8    Exemption.
 9        Notwithstanding  any  other provision to the contrary, in
10    counties having  fewer  than  3,000,000  inhabitants,  if  an
11    applicant  fails  to  file  the  application required by this
12    Section in a timely manner and this failure to file is due to
13    a mental or physical condition sufficiently severe so  as  to
14    render the applicant incapable of filing the application in a
15    timely manner, the Chief County Assessment Officer may extend
16    the  filing  deadline  for a period of 3 months.  In order to
17    receive  the  extension  provided  in  this  paragraph,   the
18    applicant  shall  provide the Chief County Assessment Officer
19    with  a  signed  statement  from  the  applicant's  physician
20    stating the nature and extent of the condition, and that,  in
21    the  physician's opinion, the condition was so severe that it
22    rendered the applicant incapable of filing the application in
23    a timely manner.
24        For purposes of this Section, a person  who  will  be  65
25    years  of  age  during  the  current  taxable  year  shall be
26    eligible to apply for  the  homestead  exemption  under  this
27    Section  during that taxable year.  Application shall be made
28    during the application period in effect for the county of his
29    or her residence.
30        The Chief County Assessment  Officer  may  determine  the
31    eligibility  of  a  life  care  facility  that qualifies as a
32    cooperative to receive the benefits provided by this  Section
33    by  use  of  an  affidavit,  application,  visual inspection,
34    questionnaire, or other reasonable method in order to  insure
 
                            -18-     LRB093 10063 SJM 10314 b
 1    that  the  tax  savings  resulting  from  the  exemption  are
 2    credited  by  the  management  firm  to  the  apportioned tax
 3    liability of each  qualifying  resident.   The  Chief  County
 4    Assessment  Officer  may  request  reasonable  proof that the
 5    management firm has so credited that exemption.
 6        Except as  provided  in  this  Section,  all  information
 7    received  by  the  chief  county  assessment  officer  or the
 8    Department from applications filed  under  this  Section,  or
 9    from any investigation conducted under the provisions of this
10    Section,  shall be confidential, except for official purposes
11    or pursuant to official  procedures  for  collection  of  any
12    State  or  local  tax or enforcement of any civil or criminal
13    penalty or sanction imposed by this Act or by any statute  or
14    ordinance  imposing  a  State  or  local  tax. Any person who
15    divulges any  such  information  in  any  manner,  except  in
16    accordance with a proper judicial order, is guilty of a Class
17    A misdemeanor.
18        Nothing  contained  in  this  Section  shall  prevent the
19    Director or chief county assessment officer  from  publishing
20    or  making  available  reasonable  statistics  concerning the
21    operation of the exemption contained in this Section in which
22    the contents of claims are grouped into aggregates in such  a
23    way  that information contained in any individual claim shall
24    not be disclosed.
25        (d)  Each Chief County Assessment Officer shall  annually
26    publish  a  notice  of availability of the exemption provided
27    under this Section.  The notice shall be published  at  least
28    60  days  but no more than 75 days prior to the date on which
29    the  application  must  be  submitted  to  the  Chief  County
30    Assessment Officer of the county in  which  the  property  is
31    located.   The  notice shall appear in a newspaper of general
32    circulation in the county.
33        (e)  Notwithstanding  Sections  6  and  8  of  the  State
34    Mandates Act, no reimbursement by the State is  required  for
 
                            -19-     LRB093 10063 SJM 10314 b
 1    the implementation of any mandate created by this Section.

 2        Section  90.  The State Mandates Act is amended by adding
 3    Section 8.27 as follows:

 4        (30 ILCS 805/8.27 new)
 5        Sec. 8.27. Exempt mandate.   Notwithstanding  Sections  6
 6    and  8 of this Act, no reimbursement by the State is required
 7    for the implementation of any mandate created by  the  Senior
 8    Citizens  Tax Freeze Homestead Exemption under Section 15-173
 9    of the Property Tax Code.

10        Section 99.  Effective date.  This Act takes effect  upon
11    becoming law.