Rep. Jay Hoffman
Filed: 3/20/2014
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| 1 | AMENDMENT TO HOUSE BILL 3273
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| 2 | AMENDMENT NO. ______. Amend House Bill 3273 by replacing | ||||||
| 3 | everything after the enacting clause with the following:
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| 4 | "Section 5. The Property Tax Code is amended by adding | ||||||
| 5 | Section 15-87 as follows: | ||||||
| 6 | (35 ILCS 200/15-87 new) | ||||||
| 7 | Sec. 15-87. Hospice residence exemption. | ||||||
| 8 | (a) Property on which a hospice residence is located shall | ||||||
| 9 | be issued a charitable exemption under this Section if the | ||||||
| 10 | value of services or activities listed in subsection (b) for | ||||||
| 11 | the taxable year equals or exceeds the estimated property tax | ||||||
| 12 | liability for the property for the year for which exemption is | ||||||
| 13 | sought. For purposes of making the calculations required by | ||||||
| 14 | this Section, if the hospice provider owns more than one | ||||||
| 15 | hospice residence, the value of the services or activities | ||||||
| 16 | listed in subsection (b) shall be calculated on the basis of | ||||||
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| 1 | only those services and activities relating to the subject | ||||||
| 2 | property, and the relevant hospice's estimated property tax | ||||||
| 3 | liability shall be calculated only with respect to the | ||||||
| 4 | properties comprising that hospice residence. | ||||||
| 5 | Notwithstanding any other provisions of this Code, any | ||||||
| 6 | parcel or portion thereof, that is owned by a for-profit | ||||||
| 7 | entity, or that is leased, licensed or operated by a for-profit | ||||||
| 8 | entity regardless of whether a hospice program is provided on | ||||||
| 9 | that parcel shall not qualify for exemption. If a parcel has | ||||||
| 10 | both exempt and non-exempt uses, an exemption may be granted | ||||||
| 11 | for the qualifying portion of that parcel. In the case of | ||||||
| 12 | parking lots and common areas serving both exempt and | ||||||
| 13 | non-exempt uses those parcels or portions thereof may qualify | ||||||
| 14 | for an exemption in proportion to the amount of qualifying use. | ||||||
| 15 | (b) The following services and activities shall be | ||||||
| 16 | considered for purposes of making the calculations required by | ||||||
| 17 | subsection (a): | ||||||
| 18 | (1) Charity care. Free or discounted services provided | ||||||
| 19 | to low-income and underserved individuals either without | ||||||
| 20 | charge or at a reduced rate pursuant to the hospice | ||||||
| 21 | provider's financial assistance policy. | ||||||
| 22 | (2) Subsidy of State or local governments. Direct or | ||||||
| 23 | indirect financial or in-kind subsidies of State or local | ||||||
| 24 | governments by the hospice provider that pay for or | ||||||
| 25 | subsidize activities or programs related to health care for | ||||||
| 26 | low-income or underserved individuals. | ||||||
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| 1 | (3) Dual-eligible subsidy. The amount of subsidy | ||||||
| 2 | provided to government by treating dual-eligible | ||||||
| 3 | Medicare/Medicaid patients. | ||||||
| 4 | (4) Relief of the burden of government related to the | ||||||
| 5 | care of low-income individuals. Except to the extent | ||||||
| 6 | otherwise taken into account in this subsection, the | ||||||
| 7 | portion of unreimbursed costs of the hospice provider | ||||||
| 8 | attributable to providing, paying for, or subsidizing | ||||||
| 9 | goods, activities, or services that relieve the burden of | ||||||
| 10 | government related to care for low-income individuals. | ||||||
| 11 | (5) Any other activity by the hospice provider that the | ||||||
| 12 | Department determines relieves the burden of government or | ||||||
| 13 | addresses the health of low-income or underserved | ||||||
| 14 | individuals. | ||||||
| 15 | (c) Each hospice provider applying for an exemption under | ||||||
| 16 | this Section shall use an application form provided by the | ||||||
| 17 | Department. The application form shall specify the records | ||||||
| 18 | required in support of the application and those records shall | ||||||
| 19 | be submitted to the Department with the application form. Each | ||||||
| 20 | application or affidavit shall contain a verification by the | ||||||
| 21 | Chief Executive Officer of the hospice provider under oath or | ||||||
| 22 | affirmation stating that each statement in the application or | ||||||
| 23 | affidavit and each document submitted with the application or | ||||||
| 24 | affidavit is true and correct. | ||||||
| 25 | (d) For the purposes of this Section: | ||||||
| 26 | "Hospice residence" has the meaning ascribed to that | ||||||
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| 1 | term in the Hospice Program Licensing Act. | ||||||
| 2 | "Hospice provider" means a licensed public agency or | ||||||
| 3 | private organization, or a subdivision of either of those, | ||||||
| 4 | that is primarily engaged in providing care to terminally | ||||||
| 5 | ill individuals through a program of home care or inpatient | ||||||
| 6 | care, or both home care and inpatient care, utilizing a | ||||||
| 7 | medically directed interdisciplinary hospice care team of | ||||||
| 8 | professionals or volunteers, or both professionals and | ||||||
| 9 | volunteers. | ||||||
| 10 | (e) Nothing in this Section shall be construed to limit the | ||||||
| 11 | ability of otherwise eligible taxpayers to obtain or maintain | ||||||
| 12 | property tax exemptions pursuant to a provision of this Code | ||||||
| 13 | other than this Section.
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| 14 | Section 99. Effective date. This Act takes effect upon | ||||||
| 15 | becoming law.".
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