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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, | ||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||
4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||
5 | Sections 14-20 and
15-172 as follows:
| ||||||||||||||||||||||||||||
6 | (35 ILCS 200/14-20)
| ||||||||||||||||||||||||||||
7 | Sec. 14-20. Certificate of error; counties of less than | ||||||||||||||||||||||||||||
8 | 3,000,000. In any
county with less than 3,000,000 inhabitants, | ||||||||||||||||||||||||||||
9 | if, at any time before judgment or
order of sale is entered in | ||||||||||||||||||||||||||||
10 | any proceeding to collect or to enjoin the
collection of taxes | ||||||||||||||||||||||||||||
11 | based upon any assessment of any property, the chief county
| ||||||||||||||||||||||||||||
12 | assessment officer discovers an error or mistake in the | ||||||||||||||||||||||||||||
13 | assessment (other than
errors of judgment as to the valuation | ||||||||||||||||||||||||||||
14 | of the property), he or she shall issue
to the person | ||||||||||||||||||||||||||||
15 | erroneously assessed a certificate setting forth the nature of
| ||||||||||||||||||||||||||||
16 | the error and the cause or causes of the error.
In any county | ||||||||||||||||||||||||||||
17 | with less than 3,000,000 inhabitants, if an owner fails to
file
| ||||||||||||||||||||||||||||
18 | an application for the Senior Citizens and Disabled Persons
| ||||||||||||||||||||||||||||
19 | Assessment
Freeze Homestead Exemption
provided in Section | ||||||||||||||||||||||||||||
20 | 15-172 during the previous assessment year and qualifies
for | ||||||||||||||||||||||||||||
21 | the exemption, the Chief County Assessment Officer pursuant to | ||||||||||||||||||||||||||||
22 | this
Section,
or the Board of Review pursuant to Section 16-75, | ||||||||||||||||||||||||||||
23 | shall issue a
certificate of error setting forth the correct | ||||||||||||||||||||||||||||
24 | taxable valuation of the
property.
The certificate, when | ||||||||||||||||||||||||||||
25 | properly
endorsed by the majority of the board of review, | ||||||||||||||||||||||||||||
26 | showing their concurrence, and
not otherwise, may be used in | ||||||||||||||||||||||||||||
27 | evidence in any court of competent jurisdiction,
and when so | ||||||||||||||||||||||||||||
28 | introduced in evidence, shall become a part of the court record | ||||||||||||||||||||||||||||
29 | and
shall not be removed from the files except on an order of | ||||||||||||||||||||||||||||
30 | the court.
| ||||||||||||||||||||||||||||
31 | (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
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| |||||||
1 | (35 ILCS 200/15-172)
| ||||||
2 | Sec. 15-172. Senior Citizens and Disabled Persons
| ||||||
3 | Assessment Freeze Homestead Exemption.
| ||||||
4 | (a) This Section may be cited as the Senior Citizens and | ||||||
5 | Disabled Persons Assessment
Freeze Homestead Exemption.
| ||||||
6 | (b) As used in this Section:
| ||||||
7 | "Applicant" means an individual who has filed an | ||||||
8 | application under this
Section.
| ||||||
9 | "Base amount" means the base year equalized assessed value | ||||||
10 | of the residence
plus the first year's equalized assessed value | ||||||
11 | of any added improvements which
increased the assessed value of | ||||||
12 | the residence after the base year.
| ||||||
13 | "Base year" means the taxable year prior to the taxable | ||||||
14 | year for which the
applicant first qualifies and applies for | ||||||
15 | the exemption provided that in the
prior taxable year the | ||||||
16 | property was improved with a permanent structure that
was | ||||||
17 | occupied as a residence by the applicant who was liable for | ||||||
18 | paying real
property taxes on the property and who was either | ||||||
19 | (i) an owner of record of the
property or had legal or | ||||||
20 | equitable interest in the property as evidenced by a
written | ||||||
21 | instrument or (ii) had a legal or equitable interest as a | ||||||
22 | lessee in the
parcel of property that was single family | ||||||
23 | residence.
If in any subsequent taxable year for which the | ||||||
24 | applicant applies and
qualifies for the exemption the equalized | ||||||
25 | assessed value of the residence is
less than the equalized | ||||||
26 | assessed value in the existing base year
(provided that such | ||||||
27 | equalized assessed value is not
based
on an
assessed value that | ||||||
28 | results from a temporary irregularity in the property that
| ||||||
29 | reduces the
assessed value for one or more taxable years), then | ||||||
30 | that
subsequent taxable year shall become the base year until a | ||||||
31 | new base year is
established under the terms of this paragraph. | ||||||
32 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
33 | shall review (i) all taxable years for which
the
applicant | ||||||
34 | applied and qualified for the exemption and (ii) the existing | ||||||
35 | base
year.
The assessment officer shall select as the new base | ||||||
36 | year the year with the
lowest equalized assessed value.
An |
| |||||||
| |||||||
1 | equalized assessed value that is based on an assessed value | ||||||
2 | that results
from a
temporary irregularity in the property that | ||||||
3 | reduces the assessed value for one
or more
taxable years shall | ||||||
4 | not be considered the lowest equalized assessed value.
The | ||||||
5 | selected year shall be the base year for
taxable year 1999 and | ||||||
6 | thereafter until a new base year is established under the
terms | ||||||
7 | of this paragraph.
| ||||||
8 | "Chief County Assessment Officer" means the County | ||||||
9 | Assessor or Supervisor of
Assessments of the county in which | ||||||
10 | the property is located.
| ||||||
11 | "Disabled person" means a person unable to
engage in any | ||||||
12 | substantial gainful activity by reason of a medically
| ||||||
13 | determinable physical
or mental impairment that (i) can be | ||||||
14 | expected to result in death or (ii) has
lasted or can be
| ||||||
15 | expected to last for a continuous period of not less than 12 | ||||||
16 | months. Disabled
persons
applying for the exemption under this | ||||||
17 | Section must submit proof of the
disability in the
manner | ||||||
18 | prescribed by the chief county assessment officer. Proof that | ||||||
19 | an
applicant is
eligible to receive disability benefits under | ||||||
20 | the federal Social Security Act
constitutes
proof of disability | ||||||
21 | for purposes of this Section. Issuance of an Illinois
Disabled | ||||||
22 | Person
Identification Card to the applicant stating that the | ||||||
23 | possessor is under a
Class 2 disability,
as defined in Section | ||||||
24 | 4A of the Illinois Identification Card Act, constitutes
proof | ||||||
25 | that the
person is a disabled person for purposes of this | ||||||
26 | Section.
| ||||||
27 | "Equalized assessed value" means the assessed value as | ||||||
28 | equalized by the
Illinois Department of Revenue.
| ||||||
29 | "Household" means the applicant, the spouse of the | ||||||
30 | applicant, and all persons
using the residence of the applicant | ||||||
31 | as their principal place of residence.
| ||||||
32 | "Household income" means the combined income of the members | ||||||
33 | of a household
for the calendar year preceding the taxable | ||||||
34 | year.
| ||||||
35 | "Income" has the same meaning as provided in Section 3.07 | ||||||
36 | of the Senior
Citizens and Disabled Persons Property Tax Relief |
| |||||||
| |||||||
1 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
2 | assessment year 2001, "income" does not
include veteran's | ||||||
3 | benefits.
| ||||||
4 | "Internal Revenue Code of 1986" means the United States | ||||||
5 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
6 | relating to federal income taxes in effect
for the year | ||||||
7 | preceding the taxable year.
| ||||||
8 | "Life care facility that qualifies as a cooperative" means | ||||||
9 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
10 | Act.
| ||||||
11 | "Residence" means the principal dwelling place and | ||||||
12 | appurtenant structures
used for residential purposes in this | ||||||
13 | State occupied on January 1 of the
taxable year by a household | ||||||
14 | and so much of the surrounding land, constituting
the parcel | ||||||
15 | upon which the dwelling place is situated, as is used for
| ||||||
16 | residential purposes. If the Chief County Assessment Officer | ||||||
17 | has established a
specific legal description for a portion of | ||||||
18 | property constituting the
residence, then that portion of | ||||||
19 | property shall be deemed the residence for the
purposes of this | ||||||
20 | Section.
| ||||||
21 | "Taxable year" means the calendar year during which ad | ||||||
22 | valorem property taxes
payable in the next succeeding year are | ||||||
23 | levied.
| ||||||
24 | (c) Beginning in (1) taxable year 1994, for
a senior | ||||||
25 | citizens and (2) taxable year 2006, for disabled persons, an
| ||||||
26 | assessment freeze
homestead exemption is granted for real | ||||||
27 | property that is improved with a
permanent structure that is | ||||||
28 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
29 | age or older , or a disabled person, during the taxable year, | ||||||
30 | (ii) has a household income
of $35,000 or less prior to taxable | ||||||
31 | year 1999,
$40,000 or less in taxable years 1999 through 2003, | ||||||
32 | and $45,000 or less in taxable year 2004 and thereafter, (iii) | ||||||
33 | is liable for paying real property taxes on
the
property, and | ||||||
34 | (iv) is an owner of record of the property or has a legal or
| ||||||
35 | equitable interest in the property as evidenced by a written | ||||||
36 | instrument. This
homestead exemption shall also apply to a |
| |||||||
| |||||||
1 | leasehold interest in a parcel of
property improved with a | ||||||
2 | permanent structure that is a single family residence
that is | ||||||
3 | occupied as a residence by a person who (i) is 65 years of age | ||||||
4 | or older , or a disabled person,
during the taxable year, (ii) | ||||||
5 | has a household income of $35,000 or less prior
to taxable year | ||||||
6 | 1999, $40,000 or less in taxable years 1999 through 2003, and | ||||||
7 | $45,000 or less in taxable year 2004 and thereafter,
(iii)
has | ||||||
8 | a legal or equitable ownership interest in the property as | ||||||
9 | lessee, and (iv)
is liable for the payment of real property | ||||||
10 | taxes on that property.
| ||||||
11 |
The amount of this exemption shall be the equalized | ||||||
12 | assessed value of the
residence in the taxable year for which | ||||||
13 | application is made minus the base
amount.
| ||||||
14 | When the applicant is a surviving spouse of an applicant | ||||||
15 | for a prior year for
the same residence for which an exemption | ||||||
16 | under this Section has been granted,
the base year and base | ||||||
17 | amount for that residence are the same as for the
applicant for | ||||||
18 | the prior year.
| ||||||
19 | Each year at the time the assessment books are certified to | ||||||
20 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
21 | give to the County Clerk a list
of the assessed values of | ||||||
22 | improvements on each parcel qualifying for this
exemption that | ||||||
23 | were added after the base year for this parcel and that
| ||||||
24 | increased the assessed value of the property.
| ||||||
25 | In the case of land improved with an apartment building | ||||||
26 | owned and operated as
a cooperative or a building that is a | ||||||
27 | life care facility that qualifies as a
cooperative, the maximum | ||||||
28 | reduction from the equalized assessed value of the
property is | ||||||
29 | limited to the sum of the reductions calculated for each unit
| ||||||
30 | occupied as a residence by a person or persons (i) 65 years of | ||||||
31 | age or older, or a disabled person, (ii) with a
household | ||||||
32 | income of $35,000 or less prior to taxable year 1999, $40,000 | ||||||
33 | or
less in taxable years 1999 through 2003, and $45,000 or less | ||||||
34 | in taxable year 2004 and thereafter, (iii) who is liable, by | ||||||
35 | contract with the
owner
or owners of record, for paying real | ||||||
36 | property taxes on the property, and (iv) who is
an owner of |
| |||||||
| |||||||
1 | record of a legal or equitable interest in the cooperative
| ||||||
2 | apartment building, other than a leasehold interest. In the | ||||||
3 | instance of a
cooperative where a homestead exemption has been | ||||||
4 | granted under this Section,
the cooperative association or its | ||||||
5 | management firm shall credit the savings
resulting from that | ||||||
6 | exemption only to the apportioned tax liability of the
owner | ||||||
7 | who qualified for the exemption. Any person who willfully | ||||||
8 | refuses to
credit that savings to an owner who qualifies for | ||||||
9 | the exemption is guilty of a
Class B misdemeanor.
| ||||||
10 | When a homestead exemption has been granted under this | ||||||
11 | Section and an
applicant then becomes a resident of a facility | ||||||
12 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
13 | be granted in subsequent years so long as the
residence (i) | ||||||
14 | continues to be occupied by the qualified applicant's spouse or
| ||||||
15 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
16 | applicant for the
homestead exemption.
| ||||||
17 | Beginning January 1, 1997 for senior citizens and January | ||||||
18 | 1, 2007 for disabled persons , when an individual dies who would | ||||||
19 | have qualified
for an exemption under this Section, and the | ||||||
20 | surviving spouse does not
independently qualify for this | ||||||
21 | exemption because of age or nondisability , the exemption under
| ||||||
22 | this Section shall be granted to the surviving spouse for the | ||||||
23 | taxable year
preceding and the taxable
year of the death, | ||||||
24 | provided that, except for age or nondisability , the surviving | ||||||
25 | spouse meets
all
other qualifications for the granting of this | ||||||
26 | exemption for those years.
| ||||||
27 | When married persons maintain separate residences, the | ||||||
28 | exemption provided for
in this Section may be claimed by only | ||||||
29 | one of such persons and for only one
residence.
| ||||||
30 | For taxable year 1994 only, in counties having less than | ||||||
31 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
32 | submit an application by
February 15, 1995 to the Chief County | ||||||
33 | Assessment Officer
of the county in which the property is | ||||||
34 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
35 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
36 | the exemption, a person
may submit an application to the Chief |
| |||||||
| |||||||
1 | County
Assessment Officer of the county in which the property | ||||||
2 | is located during such
period as may be specified by the Chief | ||||||
3 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
4 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
5 | give notice of the application period by mail or by | ||||||
6 | publication. In
counties having less than 3,000,000 | ||||||
7 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
8 | to receive the exemption, a person
shall
submit an
application | ||||||
9 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
10 | Officer of the county in which the property is located. A | ||||||
11 | county may, by
ordinance, establish a date for submission of | ||||||
12 | applications that is
different than
July 1.
The applicant shall | ||||||
13 | submit with the
application an affidavit of the applicant's | ||||||
14 | total household income, age,
marital status (and if married the | ||||||
15 | name and address of the applicant's spouse,
if known), | ||||||
16 | disability (if applying for the exemption as a disabled | ||||||
17 | person), and principal dwelling place of members of the | ||||||
18 | household on January
1 of the taxable year. The Department | ||||||
19 | shall establish, by rule, a method for
verifying the accuracy | ||||||
20 | of affidavits filed by applicants under this Section.
The | ||||||
21 | applications shall be clearly marked as applications for the | ||||||
22 | Senior
Citizens and Disabled Persons Assessment Freeze | ||||||
23 | Homestead Exemption.
| ||||||
24 | Notwithstanding any other provision to the contrary, in | ||||||
25 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
26 | applicant fails
to file the application required by this | ||||||
27 | Section in a timely manner and this
failure to file is due to a | ||||||
28 | mental or physical condition sufficiently severe so
as to | ||||||
29 | render the applicant incapable of filing the application in a | ||||||
30 | timely
manner, the Chief County Assessment Officer may extend | ||||||
31 | the filing deadline for
a period of 30 days after the applicant | ||||||
32 | regains the capability to file the
application, but in no case | ||||||
33 | may the filing deadline be extended beyond 3
months of the | ||||||
34 | original filing deadline. In order to receive the extension
| ||||||
35 | provided in this paragraph, the applicant shall provide the | ||||||
36 | Chief County
Assessment Officer with a signed statement from |
| |||||||
| |||||||
1 | the applicant's physician
stating the nature and extent of the | ||||||
2 | condition, that, in the
physician's opinion, the condition was | ||||||
3 | so severe that it rendered the applicant
incapable of filing | ||||||
4 | the application in a timely manner, and the date on which
the | ||||||
5 | applicant regained the capability to file the application.
| ||||||
6 | Beginning January 1, 1998, notwithstanding any other | ||||||
7 | provision to the
contrary, in counties having fewer than | ||||||
8 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
9 | application required by this Section in a timely manner and
| ||||||
10 | this failure to file is due to a mental or physical condition | ||||||
11 | sufficiently
severe so as to render the applicant incapable of | ||||||
12 | filing the application in a
timely manner, the Chief County | ||||||
13 | Assessment Officer may extend the filing
deadline for a period | ||||||
14 | of 3 months. In order to receive the extension provided
in this | ||||||
15 | paragraph, the applicant shall provide the Chief County | ||||||
16 | Assessment
Officer with a signed statement from the applicant's | ||||||
17 | physician stating the
nature and extent of the condition, and | ||||||
18 | that, in the physician's opinion, the
condition was so severe | ||||||
19 | that it rendered the applicant incapable of filing the
| ||||||
20 | application in a timely manner.
| ||||||
21 | In counties having less than 3,000,000 inhabitants, if an | ||||||
22 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
23 | denial occurred due to an
error on the part of an assessment
| ||||||
24 | official, or his or her agent or employee, then beginning in | ||||||
25 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
26 | determining the amount of the exemption,
shall be 1993 rather | ||||||
27 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
28 | exemption shall also include an amount equal to (i) the amount | ||||||
29 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
30 | as a result of using
1994, rather than 1993, as the base year, | ||||||
31 | (ii) the amount of any exemption
denied to the applicant in | ||||||
32 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
33 | as the base year, and (iii) the amount of the exemption | ||||||
34 | erroneously
denied for taxable year 1994.
| ||||||
35 | For purposes of this Section, a person who will be 65 years | ||||||
36 | of age or is a disabled person during the
current taxable year |
| |||||||
| |||||||
1 | shall be eligible to apply for the homestead exemption
during | ||||||
2 | that taxable year. Application shall be made during the | ||||||
3 | application
period in effect for the county of his or her | ||||||
4 | residence.
| ||||||
5 | The Chief County Assessment Officer may determine the | ||||||
6 | eligibility of a life
care facility that qualifies as a | ||||||
7 | cooperative to receive the benefits
provided by this Section by | ||||||
8 | use of an affidavit, application, visual
inspection, | ||||||
9 | questionnaire, or other reasonable method in order to insure | ||||||
10 | that
the tax savings resulting from the exemption are credited | ||||||
11 | by the management
firm to the apportioned tax liability of each | ||||||
12 | qualifying resident. The Chief
County Assessment Officer may | ||||||
13 | request reasonable proof that the management firm
has so | ||||||
14 | credited that exemption.
| ||||||
15 | Except as provided in this Section, all information | ||||||
16 | received by the chief
county assessment officer or the | ||||||
17 | Department from applications filed under this
Section, or from | ||||||
18 | any investigation conducted under the provisions of this
| ||||||
19 | Section, shall be confidential, except for official purposes or
| ||||||
20 | pursuant to official procedures for collection of any State or | ||||||
21 | local tax or
enforcement of any civil or criminal penalty or | ||||||
22 | sanction imposed by this Act or
by any statute or ordinance | ||||||
23 | imposing a State or local tax. Any person who
divulges any such | ||||||
24 | information in any manner, except in accordance with a proper
| ||||||
25 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
26 | Nothing contained in this Section shall prevent the | ||||||
27 | Director or chief county
assessment officer from publishing or | ||||||
28 | making available reasonable statistics
concerning the | ||||||
29 | operation of the exemption contained in this Section in which
| ||||||
30 | the contents of claims are grouped into aggregates in such a | ||||||
31 | way that
information contained in any individual claim shall | ||||||
32 | not be disclosed.
| ||||||
33 | (d) Each Chief County Assessment Officer shall annually | ||||||
34 | publish a notice
of availability of the exemption provided | ||||||
35 | under this Section. The notice
shall be published at least 60 | ||||||
36 | days but no more than 75 days prior to the date
on which the |
| |||||||
| |||||||
1 | application must be submitted to the Chief County Assessment
| ||||||
2 | Officer of the county in which the property is located. The | ||||||
3 | notice shall
appear in a newspaper of general circulation in | ||||||
4 | the county.
| ||||||
5 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
6 | no reimbursement by the State is required for the | ||||||
7 | implementation of any mandate created by this Section.
| ||||||
8 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
9 | Section 90. The State Mandates Act is amended by adding | ||||||
10 | Section 8.30 as
follows:
| ||||||
11 | (30 ILCS 805/8.30 new)
| ||||||
12 | Sec. 8.30. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
13 | of this
Act, no reimbursement by the State is required for the | ||||||
14 | implementation of
any mandate created by the Senior Citizens | ||||||
15 | and Disabled Persons Assessment
Freeze Homestead Exemption | ||||||
16 | under Section 15-172 of the Property Tax Code.
| ||||||
17 | Section 99. Effective date. This Act takes effect upon | ||||||
18 | becoming law. |