Sen. Toi W. Hutchinson
Filed: 4/16/2015
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1 | AMENDMENT TO SENATE BILL 505
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2 | AMENDMENT NO. ______. Amend Senate Bill 505 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 changing | ||||||
5 | Sections 15-165, 15-167, 15-168, 15-169, 15-170, 15-172, | ||||||
6 | 15-173, 15-175, and 15-180 and by adding Sections 15-162 and | ||||||
7 | 15-163 as follows: | ||||||
8 | (35 ILCS 200/15-162 new) | ||||||
9 | Sec. 15-162. Homestead exemptions; definitions. | ||||||
10 | For the purposes of Article 15, the following terms have | ||||||
11 | the following meanings, except as otherwise provided: | ||||||
12 | (a) "Homestead property" means: | ||||||
13 | (1) property that is occupied as a principal dwelling | ||||||
14 | place by its owner who is liable for the payment of | ||||||
15 | property taxes; | ||||||
16 | (2) a leasehold interest in property on which a |
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1 | detached single-family residence is situated, which is | ||||||
2 | occupied as a principal dwelling place by a person who has | ||||||
3 | an ownership interest therein, legal or equitable or as a | ||||||
4 | lessee, and on which the person is liable for the payment | ||||||
5 | of property taxes; | ||||||
6 | (3) a unit in an apartment building owned and operated | ||||||
7 | as a cooperative, that is occupied as a principal dwelling | ||||||
8 | place by a person who is liable, by contract with the owner | ||||||
9 | or owners of record, for paying property taxes on the | ||||||
10 | property and is an owner of record of a legal or equitable | ||||||
11 | interest in the cooperative apartment building, other than | ||||||
12 | a leasehold interest; or | ||||||
13 | (4) a unit within a building which is a life care | ||||||
14 | facility operated as a cooperative, occupied by a person | ||||||
15 | who is liable, by contract with the owner or owners of | ||||||
16 | record, for paying property taxes on the property and is an | ||||||
17 | owner of record of a legal or equitable interest in the | ||||||
18 | cooperative apartment building, other than a leasehold | ||||||
19 | interest. | ||||||
20 | (b) "Homestead owner" means any of the following: | ||||||
21 | (1) A person who owns and occupies residential property | ||||||
22 | as a principal dwelling place and who is liable for the | ||||||
23 | payment of property taxes as of January 1 of a taxable | ||||||
24 | year. | ||||||
25 | (2) A person who possesses a leasehold interest in | ||||||
26 | property on which a detached single-family residence is |
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1 | situated, occupies that detached single-family residence | ||||||
2 | as a principal dwelling place, has an ownership interest | ||||||
3 | therein, legal or equitable or as a lessee, and is liable | ||||||
4 | for the payment of property taxes on that property. | ||||||
5 | (3) A person who is liable, by contract with the owner | ||||||
6 | or owners of record, for paying property taxes on a unit in | ||||||
7 | an apartment building owned and operated as a cooperative, | ||||||
8 | occupies the unit as a principal dwelling place, and is an | ||||||
9 | owner of record of a legal or equitable interest in the | ||||||
10 | cooperative apartment building, other than a leasehold | ||||||
11 | interest. | ||||||
12 | (4) A person who is liable, by contract with the owner | ||||||
13 | or owners of record, for paying property taxes on a unit | ||||||
14 | within a building which is a life care facility, occupies | ||||||
15 | the unit as a principal dwelling place, and is an owner of | ||||||
16 | record of a legal or equitable interest in the cooperative | ||||||
17 | apartment building, other than a leasehold interest. | ||||||
18 | (c) "Life care facility" means a facility, as defined under | ||||||
19 | Section 2 of the Life Care Facilities Act, with which the | ||||||
20 | homestead owner has a life care contract as defined in that | ||||||
21 | Act. | ||||||
22 | (d) "State-licensed care facility" means a facility | ||||||
23 | licensed under the Assisted Living and Shared Housing Act, the | ||||||
24 | Nursing Home Care Act, the Specialized Mental Health | ||||||
25 | Rehabilitation Act of 2013, or the ID/DD Community Care Act. | ||||||
26 | (e) "Veterans care facility" means a facility operated by |
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1 | the United States Department of Veterans Affairs. | ||||||
2 | (35 ILCS 200/15-163 new) | ||||||
3 | Sec. 15-163. Homestead exemptions; general provisions. | ||||||
4 | (a) Unless otherwise provided, an initial application for | ||||||
5 | any homestead exemption must be made to the Chief County | ||||||
6 | Assessment Officer during the application period in effect for | ||||||
7 | the county in which the property is located. The Chief County | ||||||
8 | Assessment Officer may determine the eligibility of | ||||||
9 | residential property to receive the homestead exemption by | ||||||
10 | application, visual inspection, questionnaire, or other | ||||||
11 | reasonable methods. The determination must be made in | ||||||
12 | accordance with guidelines established by the Department. | ||||||
13 | (b) Unless otherwise provided, a county board may, by | ||||||
14 | resolution, provide that if a person has been granted a | ||||||
15 | homestead exemption, the person qualifying need not reapply for | ||||||
16 | the exemption. | ||||||
17 | (c) In counties with fewer than 3,000,000 inhabitants, if | ||||||
18 | the Chief County Assessment Officer requires an annual | ||||||
19 | application for verification of eligibility for a homestead | ||||||
20 | exemption, the application shall be mailed to the taxpayer. | ||||||
21 | (d) If a homestead exemption is granted to a property that | ||||||
22 | is operated as a cooperative or as a life care facility | ||||||
23 | operated as a cooperative, the cooperative association or | ||||||
24 | management firm shall credit the savings resulting from the | ||||||
25 | exemption to the apportioned tax liability of the homestead |
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1 | owner. The Chief County Assessment Officer may request | ||||||
2 | reasonable proof that the association or firm has properly | ||||||
3 | credited the exemption. A person who willfully refuses to | ||||||
4 | credit an exemption to the qualified person is guilty of a | ||||||
5 | Class B misdemeanor. | ||||||
6 | (e) In counties with fewer than 3,000,000 inhabitants, the | ||||||
7 | Chief County Assessment Officer shall provide to each person | ||||||
8 | granted a homestead exemption under Sections 15-168, 15-169, | ||||||
9 | 15-170, and 15-172 a form to designate any other person to | ||||||
10 | receive a duplicate of any notice of delinquency in the payment | ||||||
11 | of taxes assessed and levied under this Code on the person's | ||||||
12 | qualifying property. The duplicate notice shall be in addition | ||||||
13 | to the notice required to be provided to the person receiving | ||||||
14 | the exemption and shall be given in the manner required by this | ||||||
15 | Code. The person filing the request for the duplicate notice | ||||||
16 | shall pay an administrative fee of $5 to the Chief County | ||||||
17 | Assessment Officer. The Chief County Assessment Officer shall | ||||||
18 | then file the executed designation with the county collector, | ||||||
19 | who shall issue the duplicate notices as indicated by the | ||||||
20 | designation. A designation may be rescinded by the person in | ||||||
21 | the manner required by the Chief County Assessment Officer. | ||||||
22 | (f) The Chief County Assessment Officer may, when | ||||||
23 | considering whether to grant an exemption based on a homestead | ||||||
24 | owner's eligibility pursuant to paragraph (2) of subsection (b) | ||||||
25 | of Section 15-162, require the following conditions to be met: | ||||||
26 | (1) that a notarized application for the exemption, |
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1 | signed by both the owner and the lessee of the property, | ||||||
2 | must be submitted each year during the application period | ||||||
3 | in effect for the county in which the property is located; | ||||||
4 | (2) that a copy of the lease must be filed with the | ||||||
5 | Chief County Assessment Officer by the owner of the | ||||||
6 | property at the time the notarized application is | ||||||
7 | submitted; | ||||||
8 | (3) that the lease must expressly state that the lessee | ||||||
9 | is liable for the payment of property taxes; and | ||||||
10 | (4) that the lease must include the following language | ||||||
11 | in substantially the following form: "Lessee shall be | ||||||
12 | liable for the payment of real estate taxes with respect to | ||||||
13 | the residence in accordance with the terms and conditions | ||||||
14 | of Section 15-162(b)(2) of the Property Tax Code (35 ILCS | ||||||
15 | 200/15-162(b)(2)). The permanent real estate index number | ||||||
16 | for the premises is (insert number), and, according to the | ||||||
17 | most recent property tax bill, the current amount of real | ||||||
18 | estate taxes associated with the premises is (insert | ||||||
19 | amount) per year. The parties agree that the monthly rent | ||||||
20 | set forth above shall be increased or decreased pro rata | ||||||
21 | (effective January 1 of each calendar year) to reflect any | ||||||
22 | increase or decrease in real estate taxes. Lessee shall be | ||||||
23 | deemed to be satisfying Lessee's liability for the above | ||||||
24 | mentioned real estate taxes with the monthly rent payments | ||||||
25 | as set forth above (or increased or decreased as set forth | ||||||
26 | herein).". |
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1 | In addition, if there is a change in lessee, or if the | ||||||
2 | lessee vacates the property, then the Chief County Assessment | ||||||
3 | Officer may require the owner of the property to notify the | ||||||
4 | Chief County Assessment Officer of that change. | ||||||
5 | This subsection (f) does not apply to leasehold interests | ||||||
6 | in property owned by a municipality. | ||||||
7 | (g) When a homestead exemption has been granted under this | ||||||
8 | Article 15 and the person qualifying subsequently becomes a | ||||||
9 | resident of a State-licensed care facility or veterans care | ||||||
10 | facility, the exemption shall continue so long as the residence | ||||||
11 | continues to be occupied by the qualifying person's spouse, or | ||||||
12 | if the residence remains unoccupied but is still owned by the | ||||||
13 | person qualified for the homestead exemption. | ||||||
14 | (h) Any taxpayer whose application for a homestead | ||||||
15 | exemption is denied by the Chief County Assessment Officer may | ||||||
16 | appeal that denial to the county board of review. The decision | ||||||
17 | of the board of review shall be final. | ||||||
18 | (i) Notwithstanding any other provision, if a property is | ||||||
19 | transferred or otherwise ceases to be homestead property after | ||||||
20 | the first date of eligibility within a taxable year, the | ||||||
21 | exemption shall remain with the property until the end of that | ||||||
22 | taxable year.
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23 | (35 ILCS 200/15-165)
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24 | Sec. 15-165. Disabled veterans adapted housing homestead | ||||||
25 | exemption . |
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1 | (a) Definitions. As used in this Section, in addition to | ||||||
2 | the definitions found in Section 15-162: | ||||||
3 | "Charitable organization" means any benevolent, | ||||||
4 | philanthropic, patriotic,
or eleemosynary entity that solicits | ||||||
5 | and
collects funds for charitable purposes and includes each | ||||||
6 | local, county, or
area division of that charitable | ||||||
7 | organization. | ||||||
8 | "Disabled veteran" means a person who has served in the | ||||||
9 | Armed Forces of the United States and whose disability is of | ||||||
10 | such a nature that the Federal Government has authorized | ||||||
11 | payment for purchase or construction of Specially Adapted | ||||||
12 | Housing as set forth in the United States Code, Title 38, | ||||||
13 | Chapter 21, Section 2101. | ||||||
14 | "Eligible homestead property" means homestead property | ||||||
15 | that is occupied by a homestead owner who is Property up to an | ||||||
16 | assessed value of $100,000,
owned and used exclusively by a | ||||||
17 | disabled veteran, or the spouse or unmarried
surviving spouse | ||||||
18 | of the disabled veteran , as a home, is exempt. As used in this
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19 | Section, a disabled veteran means a person who has served in | ||||||
20 | the Armed Forces
of the United States and whose disability is | ||||||
21 | of such a nature that the Federal
Government has authorized | ||||||
22 | payment for purchase or construction of Specially
Adapted | ||||||
23 | Housing as set forth in the United States Code, Title 38, | ||||||
24 | Chapter 21,
Section 2101 .
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25 | "Unmarried surviving spouse" means the surviving spouse of | ||||||
26 | the veteran at any time after the death of the veteran during |
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1 | which such surviving spouse is not married. | ||||||
2 | (b) Eligibility. The exemption under this Section applies | ||||||
3 | to eligible homestead property up to an assessed value of | ||||||
4 | $100,000. | ||||||
5 | The exemption applies to housing where Federal funds have | ||||||
6 | been used to
purchase or construct special adaptations to suit | ||||||
7 | the veteran's disability.
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8 | The exemption also applies to housing that is specially | ||||||
9 | adapted to suit the
veteran's disability, and purchased | ||||||
10 | entirely or in part by the proceeds of a
sale, casualty loss | ||||||
11 | reimbursement, or other transfer of a home for which the
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12 | Federal Government had previously authorized payment for | ||||||
13 | purchase or
construction as Specially Adapted Housing.
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14 | However, the entire proceeds of the sale, casualty loss | ||||||
15 | reimbursement, or
other transfer of that housing shall be | ||||||
16 | applied to the acquisition of
subsequent specially adapted | ||||||
17 | housing to the extent that the proceeds equal the
purchase | ||||||
18 | price of the subsequently acquired housing.
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19 | Beginning with the 2015 tax year, the exemption also | ||||||
20 | applies to housing that is specifically constructed or adapted | ||||||
21 | to suit a qualifying veteran's disability if the housing or | ||||||
22 | adaptations are donated by a charitable organization, the | ||||||
23 | veteran has been approved to receive funds for the purchase or | ||||||
24 | construction of Specially Adapted Housing under Title 38, | ||||||
25 | Chapter 21, Section 2101 of the United States Code, and the | ||||||
26 | home has been inspected and certified by a licensed home |
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1 | inspector to be in compliance with applicable standards set | ||||||
2 | forth in U.S. Department of Veterans Affairs, Veterans Benefits | ||||||
3 | Administration Pamphlet 26-13 Handbook for Design of Specially | ||||||
4 | Adapted Housing. | ||||||
5 | (c) Amount. Eligible homestead property up to an assessed | ||||||
6 | value of $100,000 is exempt. | ||||||
7 | For purposes of this Section, "charitable organization" | ||||||
8 | means any benevolent, philanthropic, patriotic,
or | ||||||
9 | eleemosynary entity that solicits and
collects funds for | ||||||
10 | charitable purposes and includes each local, county, or
area | ||||||
11 | division of that charitable organization. | ||||||
12 | For purposes of this Section, "unmarried surviving spouse" | ||||||
13 | means the
surviving spouse of the veteran at any time after the | ||||||
14 | death of the veteran
during which such surviving spouse is not | ||||||
15 | married.
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16 | (d) Additional provisions. This exemption must be | ||||||
17 | reestablished on an annual basis by
certification from the | ||||||
18 | Illinois Department of Veterans' Affairs to the
Department, | ||||||
19 | which shall forward a copy of the certification to local
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20 | assessing officials.
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21 | (e) A taxpayer who claims an exemption under Section 15-168 | ||||||
22 | or 15-169 may not claim an exemption under this Section.
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23 | (Source: P.A. 98-1145, eff. 12-30-14.)
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24 | (35 ILCS 200/15-167) | ||||||
25 | Sec. 15-167. Returning Veterans' Homestead Exemption. |
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1 | (a) Definitions. As used in this Section, in addition to | ||||||
2 | the definitions found in Section 15-162, Beginning with taxable | ||||||
3 | year 2007, a homestead exemption, limited to a reduction set | ||||||
4 | forth under subsection (b), from the property's value, as | ||||||
5 | equalized or assessed by the Department, is granted for | ||||||
6 | property that is owned and occupied as the principal residence | ||||||
7 | of a veteran returning from an armed conflict involving the | ||||||
8 | armed forces of the United States who is liable for paying real | ||||||
9 | estate taxes on the property and is an owner of record of the | ||||||
10 | property or has a legal or equitable interest therein as | ||||||
11 | evidenced by a written instrument, except for a leasehold | ||||||
12 | interest, other than a leasehold interest of land on which a | ||||||
13 | single family residence is located, which is occupied as the | ||||||
14 | principal residence of a veteran returning from an armed | ||||||
15 | conflict involving the armed forces of the United States who | ||||||
16 | has an ownership interest therein, legal, equitable or as a | ||||||
17 | lessee, and on which he or she is liable for the payment of | ||||||
18 | property taxes. For purposes of the exemption under this | ||||||
19 | Section, "veteran" means an Illinois resident who has served as | ||||||
20 | a member of the United States Armed Forces, a member of the | ||||||
21 | Illinois National Guard, or a member of the United States | ||||||
22 | Reserve Forces. | ||||||
23 | (b) Eligibility. A homestead exemption is granted for | ||||||
24 | homestead property that is occupied by a homestead owner who is | ||||||
25 | a veteran returning from an armed conflict involving the armed | ||||||
26 | forces of the United States. |
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1 | (b-5) Amount. In all counties, the reduction is $5,000 for | ||||||
2 | the taxable year in which the veteran returns from active duty | ||||||
3 | in an armed conflict involving the armed forces of the United | ||||||
4 | States; however, if the veteran first acquires his or her | ||||||
5 | principal residence during the taxable year in which he or she | ||||||
6 | returns, but after January 1 of that year, and if the property | ||||||
7 | is owned and occupied by the veteran as a principal residence | ||||||
8 | on January 1 of the next taxable year, he or she may apply the | ||||||
9 | exemption for the next taxable year, and only the next taxable | ||||||
10 | year, after he or she returns. Beginning in taxable year 2010, | ||||||
11 | the reduction shall also be allowed for the taxable year after | ||||||
12 | the taxable year in which the veteran returns from active duty | ||||||
13 | in an armed conflict involving the armed forces of the United | ||||||
14 | States. For land improved with an apartment building owned and | ||||||
15 | operated as a cooperative, the maximum reduction from the value | ||||||
16 | of the property, as equalized by the Department, must be | ||||||
17 | multiplied by the number of apartments or units occupied by a | ||||||
18 | veteran returning from an armed conflict involving the armed | ||||||
19 | forces of the United States who is liable, by contract with the | ||||||
20 | owner or owners of record, for paying property taxes on the | ||||||
21 | property and is an owner of record of a legal or equitable | ||||||
22 | interest in the cooperative apartment building, other than a | ||||||
23 | leasehold interest. In a cooperative where a homestead | ||||||
24 | exemption has been granted, the cooperative association or the | ||||||
25 | management firm of the cooperative or facility shall credit the | ||||||
26 | savings resulting from that exemption only to the apportioned |
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1 | tax liability of the owner or resident who qualified for the | ||||||
2 | exemption. Any person who willfully refuses to so credit the | ||||||
3 | savings is guilty of a Class B misdemeanor. | ||||||
4 | (c) (Blank). Application must be made during the | ||||||
5 | application period in effect for the county of his or her | ||||||
6 | residence. The assessor or chief county assessment officer may | ||||||
7 | determine the eligibility of residential property to receive | ||||||
8 | the homestead exemption provided by this Section by | ||||||
9 | application, visual inspection, questionnaire, or other | ||||||
10 | reasonable methods. The determination must be made in | ||||||
11 | accordance with guidelines established by the Department. | ||||||
12 | (d) Additional provisions. The exemption under this | ||||||
13 | Section is in addition to any other homestead exemption | ||||||
14 | provided in this Article 15. Notwithstanding Sections 6 and 8 | ||||||
15 | of the State Mandates Act, no reimbursement by the State is | ||||||
16 | required for the implementation of any mandate created by this | ||||||
17 | Section.
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18 | (Source: P.A. 96-1288, eff. 7-26-10; 96-1418, eff. 8-2-10; | ||||||
19 | 97-333, eff. 8-12-11.) | ||||||
20 | (35 ILCS 200/15-168) | ||||||
21 | Sec. 15-168. Disabled persons' homestead exemption. | ||||||
22 | (a) Definitions. As used in this Section, in addition to | ||||||
23 | the definitions found in Section 15-162, "disabled person" | ||||||
24 | means a person unable to engage in any substantial gainful | ||||||
25 | activity by reason of a medically determinable physical or |
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1 | mental impairment which can be expected to result in death or | ||||||
2 | has lasted or can be expected to last for a continuous period | ||||||
3 | of not less than 12 months. Disabled persons filing claims | ||||||
4 | under this Section shall submit proof of disability in such | ||||||
5 | form and manner as the Department shall by rule and regulation | ||||||
6 | prescribe. Any one or more of the following shall constitute | ||||||
7 | proof of disability for purposes of this Act: | ||||||
8 | (1) proof that a claimant is eligible to receive | ||||||
9 | disability benefits under the federal Social Security Act; | ||||||
10 | (2) issuance of an Illinois Person with a Disability | ||||||
11 | Identification Card stating that the claimant is under a | ||||||
12 | Class 2 or 2A disability, as defined in Section 4A of the | ||||||
13 | Illinois Identification Card Act; or | ||||||
14 | (3) a disabled person not covered under the federal | ||||||
15 | Social Security Act and not presenting an Illinois Person | ||||||
16 | with a Disability Identification Card stating that the | ||||||
17 | claimant is under a Class 2 or 2A disability shall be | ||||||
18 | examined by a physician licensed to practice in the State | ||||||
19 | of Illinois, and his status as a disabled person shall be | ||||||
20 | determined using the same standards as used by the Social | ||||||
21 | Security Administration. The costs of any required | ||||||
22 | examination shall be borne by the claimant. | ||||||
23 | (b) Eligibility. An Beginning with taxable year 2007, an
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24 | annual homestead exemption is granted to homestead property | ||||||
25 | occupied by homestead owners who are also disabled persons in
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26 | the amount of $2,000, except as provided in subsection (c), to
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1 | be deducted from the property's value as equalized or assessed
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2 | by the Department of Revenue. The disabled person shall receive
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3 | the homestead exemption upon meeting the following
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4 | requirements: | ||||||
5 | (1) The property must be occupied as the primary | ||||||
6 | residence by the disabled person. | ||||||
7 | (2) The disabled person must be liable for paying the
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8 | real estate taxes on the property. | ||||||
9 | (3) The disabled person must be an owner of record of
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10 | the property or have a legal or equitable interest in the
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11 | property as evidenced by a written instrument. In the case
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12 | of a leasehold interest in property, the lease must be for
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13 | a single family residence . | ||||||
14 | A person who is disabled during the taxable year
is | ||||||
15 | eligible to receive apply for this homestead exemption during | ||||||
16 | that
taxable year. Application must be made during the
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17 | application period in effect for the county of residence. If a
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18 | homestead exemption has been granted under this Section and the
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19 | person awarded the exemption subsequently becomes a resident of
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20 | a facility licensed under the Nursing Home Care Act, the | ||||||
21 | Specialized Mental Health Rehabilitation Act of 2013, or the | ||||||
22 | ID/DD Community Care Act, then the
exemption shall continue (i) | ||||||
23 | so long as the residence continues
to be occupied by the | ||||||
24 | qualifying person's spouse or (ii) if the
residence remains | ||||||
25 | unoccupied but is still owned by the person
qualified for the | ||||||
26 | homestead exemption. |
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1 | (b) For the purposes of this Section, "disabled person"
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2 | means a person unable to engage in any substantial gainful | ||||||
3 | activity by reason of a medically determinable physical or | ||||||
4 | mental impairment which can be expected to result in death or | ||||||
5 | has lasted or can be expected to last for a continuous period | ||||||
6 | of not less than 12 months. Disabled persons filing claims | ||||||
7 | under this Act shall submit proof of disability in such form | ||||||
8 | and manner as the Department shall by rule and regulation | ||||||
9 | prescribe. Proof that a claimant is eligible to receive | ||||||
10 | disability benefits under the Federal Social Security Act shall | ||||||
11 | constitute proof of disability for purposes of this Act. | ||||||
12 | Issuance of an Illinois Person with a Disability Identification | ||||||
13 | Card stating that the claimant is under a Class 2 disability, | ||||||
14 | as defined in Section 4A of the Illinois Identification Card | ||||||
15 | Act, shall constitute proof that the person named thereon is a | ||||||
16 | disabled person for purposes of this Act. A disabled person not | ||||||
17 | covered under the Federal Social Security Act and not | ||||||
18 | presenting an Illinois Person with a Disability Identification | ||||||
19 | Card stating that the claimant is under a Class 2 disability | ||||||
20 | shall be examined by a physician designated by the Department, | ||||||
21 | and his status as a disabled person determined using the same | ||||||
22 | standards as used by the Social Security Administration. The | ||||||
23 | costs of any required examination shall be borne by the | ||||||
24 | claimant. | ||||||
25 | (c) Amount. The annual exemption amount is $2,000, to be | ||||||
26 | deducted from the property's value as equalized or assessed by |
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1 | the Department; except that, for For land improved with (i) an | ||||||
2 | apartment building owned
and operated as a cooperative or (ii) | ||||||
3 | a life care facility as
defined under Section 2 of the Life | ||||||
4 | Care Facilities Act that is
considered to be a cooperative, the | ||||||
5 | maximum reduction from the
value of the property, as equalized | ||||||
6 | or assessed by the
Department, shall be multiplied by the | ||||||
7 | number of apartments or
units occupied by a disabled person. | ||||||
8 | The disabled person shall
receive the homestead exemption upon | ||||||
9 | meeting the following
requirements: | ||||||
10 | (1) The property must be occupied as the primary | ||||||
11 | residence by the
disabled person. | ||||||
12 | (2) The disabled person must be liable by contract with
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13 | the owner or owners of record for paying the apportioned
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14 | property taxes on the property of the cooperative or life
| ||||||
15 | care facility. In the case of a life care facility, the
| ||||||
16 | disabled person must be liable for paying the apportioned
| ||||||
17 | property taxes under a life care contract as defined in | ||||||
18 | Section 2 of the Life Care Facilities Act. | ||||||
19 | (3) The disabled person must be an owner of record of a
| ||||||
20 | legal or equitable interest in the cooperative apartment
| ||||||
21 | building. A leasehold interest does not meet this
| ||||||
22 | requirement. | ||||||
23 | If a homestead exemption is granted under this subsection, the
| ||||||
24 | cooperative association or management firm shall credit the
| ||||||
25 | savings resulting from the exemption to the apportioned tax
| ||||||
26 | liability of the qualifying disabled person. The chief county
|
| |||||||
| |||||||
1 | assessment officer may request reasonable proof that the
| ||||||
2 | association or firm has properly credited the exemption. A
| ||||||
3 | person who willfully refuses to credit an exemption to the
| ||||||
4 | qualified disabled person is guilty of a Class B misdemeanor. | ||||||
5 | (d) (Blank). The chief county assessment officer shall | ||||||
6 | determine the
eligibility of property to receive the homestead | ||||||
7 | exemption
according to guidelines established by the | ||||||
8 | Department. After a
person has received an exemption under this | ||||||
9 | Section, an annual
verification of eligibility for the | ||||||
10 | exemption shall be mailed
to the taxpayer. | ||||||
11 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
12 | chief county assessment officer shall provide to each
person | ||||||
13 | granted a homestead exemption under this Section a form
to | ||||||
14 | designate any other person to receive a duplicate of any
notice | ||||||
15 | of delinquency in the payment of taxes assessed and
levied | ||||||
16 | under this Code on the person's qualifying property. The
| ||||||
17 | duplicate notice shall be in addition to the notice required to
| ||||||
18 | be provided to the person receiving the exemption and shall be | ||||||
19 | given in the manner required by this Code. The person filing
| ||||||
20 | the request for the duplicate notice shall pay an
| ||||||
21 | administrative fee of $5 to the chief county assessment
| ||||||
22 | officer. The assessment officer shall then file the executed
| ||||||
23 | designation with the county collector, who shall issue the
| ||||||
24 | duplicate notices as indicated by the designation. A
| ||||||
25 | designation may be rescinded by the disabled person in the
| ||||||
26 | manner required by the chief county assessment officer. |
| |||||||
| |||||||
1 | (e) Additional provisions. A taxpayer who claims an | ||||||
2 | exemption under Section 15-165 or 15-169 may not claim an | ||||||
3 | exemption under this Section.
| ||||||
4 | (Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-813, | ||||||
5 | eff. 7-13-12; 97-1064, eff. 1-1-13; 98-104, eff. 7-22-13.) | ||||||
6 | (35 ILCS 200/15-169) | ||||||
7 | Sec. 15-169. Disabled veterans standard homestead | ||||||
8 | exemption. | ||||||
9 | (a) Definitions. As used in this Section, in addition to | ||||||
10 | the definitions found in Section 15-162: | ||||||
11 | "Qualified residence" means homestead property, but less | ||||||
12 | any portion of that property that is used for commercial | ||||||
13 | purposes, with an equalized assessed value of less than | ||||||
14 | $250,000. Property rented for more than 6 months is presumed to | ||||||
15 | be used for commercial purposes. | ||||||
16 | "Veteran" means an Illinois resident who has served as a | ||||||
17 | member of the United States Armed Forces on active duty or | ||||||
18 | State active duty, a member of the Illinois National Guard, or | ||||||
19 | a member of the United States Reserve Forces and who has | ||||||
20 | received an honorable discharge. | ||||||
21 | (a-5) Eligibility. An Beginning with taxable year 2007, an | ||||||
22 | annual homestead exemption, limited to the amounts set forth in | ||||||
23 | subsection (b), is granted for homestead property that is used | ||||||
24 | as a qualified residence by a homestead owner who is a disabled | ||||||
25 | veteran. |
| |||||||
| |||||||
1 | (b) Amount. The amount of the exemption under this Section | ||||||
2 | is as follows: | ||||||
3 | (1) for veterans with a service-connected disability | ||||||
4 | of at least (i) 75% for exemptions granted in taxable years | ||||||
5 | 2007 through 2009 and (ii) 70% for exemptions granted in | ||||||
6 | taxable year 2010 and each taxable year thereafter , as | ||||||
7 | certified by the United States Department of Veterans | ||||||
8 | Affairs, the annual exemption is $5,000; and | ||||||
9 | (2) for veterans with a service-connected disability | ||||||
10 | of at least 50%, but less than (i) 75% for exemptions | ||||||
11 | granted in taxable years 2007 through 2009 and (ii) 70% for | ||||||
12 | exemptions granted in taxable year 2010 and each taxable | ||||||
13 | year thereafter , as certified by the United States | ||||||
14 | Department of Veterans Affairs, the annual exemption is | ||||||
15 | $2,500. | ||||||
16 | (b-5) (Blank). If a homestead exemption is granted under | ||||||
17 | this Section and the person awarded the exemption subsequently | ||||||
18 | becomes a resident of a facility licensed under the Nursing | ||||||
19 | Home Care Act or a facility operated by the United States | ||||||
20 | Department of Veterans Affairs, then the exemption shall | ||||||
21 | continue (i) so long as the residence continues to be occupied | ||||||
22 | by the qualifying person's spouse or (ii) if the residence | ||||||
23 | remains unoccupied but is still owned by the person who | ||||||
24 | qualified for the homestead exemption. | ||||||
25 | (c) Additional provisions. | ||||||
26 | (1) The tax exemption under this Section carries over |
| |||||||
| |||||||
1 | to the benefit of the veteran's
surviving spouse as long as | ||||||
2 | the spouse holds the legal or
beneficial title to the | ||||||
3 | homestead, permanently resides
thereon, and does not | ||||||
4 | remarry. If the surviving spouse sells
the property, an | ||||||
5 | exemption not to exceed the amount granted
from the most | ||||||
6 | recent ad valorem tax roll may be transferred to
his or her | ||||||
7 | new residence as long as it is used as his or her
primary | ||||||
8 | residence and he or she does not remarry. | ||||||
9 | (c-1) Beginning with taxable year 2015, nothing in this | ||||||
10 | Section shall require the veteran to have qualified for or | ||||||
11 | obtained the exemption before death if the veteran was killed | ||||||
12 | in the line of duty. | ||||||
13 | (2) (d) The exemption under this Section applies for | ||||||
14 | taxable year 2007 and thereafter. A taxpayer who claims an | ||||||
15 | exemption under Section 15-165 or 15-168 may not claim an | ||||||
16 | exemption under this Section. | ||||||
17 | (3) (e) Each taxpayer who has been granted an exemption | ||||||
18 | under this Section must reapply on an annual basis. | ||||||
19 | Application must be made during the application period
in | ||||||
20 | effect for the county of his or her residence. | ||||||
21 | (c-1) Beginning with taxable year 2015, nothing in this | ||||||
22 | Section shall require the veteran to have qualified for or | ||||||
23 | obtained the exemption before death if the veteran was killed | ||||||
24 | in the line of duty. The assessor
or chief county assessment | ||||||
25 | officer may determine the
eligibility of residential property | ||||||
26 | to receive the homestead
exemption provided by this Section by |
| |||||||
| |||||||
1 | application, visual
inspection, questionnaire, or other | ||||||
2 | reasonable methods. The
determination must be made in | ||||||
3 | accordance with guidelines
established by the Department. | ||||||
4 | (f) For the purposes of this Section: | ||||||
5 | "Qualified residence" means real
property, but less any | ||||||
6 | portion of that property that is used for
commercial purposes, | ||||||
7 | with an equalized assessed value of less than $250,000 that is | ||||||
8 | the disabled veteran's primary residence. Property rented for | ||||||
9 | more than 6 months is
presumed to be used for commercial | ||||||
10 | purposes. | ||||||
11 | "Veteran" means an Illinois resident who has served as a
| ||||||
12 | member of the United States Armed Forces on active duty or
| ||||||
13 | State active duty, a member of the Illinois National Guard, or
| ||||||
14 | a member of the United States Reserve Forces and who has | ||||||
15 | received an honorable discharge. | ||||||
16 | (Source: P.A. 97-333, eff. 8-12-11; 98-1145, eff. 12-30-14.) | ||||||
17 | (35 ILCS 200/15-170) | ||||||
18 | Sec. 15-170. Senior Citizens Homestead Exemption. | ||||||
19 | (a) Definitions. The definitions found in Section 15-162 | ||||||
20 | shall apply to this Section. | ||||||
21 | (b) Eligibility. An annual homestead
exemption limited, | ||||||
22 | except as described here with relation to cooperatives or
life | ||||||
23 | care facilities, to a
maximum reduction set forth below from | ||||||
24 | the property's value, as equalized or
assessed by the | ||||||
25 | Department, is granted for homestead property that is occupied |
| |||||||
| |||||||
1 | by a homestead owner as a
residence by a person who will be 65 | ||||||
2 | years of age or older by December 31 of the taxable year who is | ||||||
3 | liable for paying real
estate taxes on the property and is an | ||||||
4 | owner of record of the property or has a
legal or equitable | ||||||
5 | interest therein as evidenced by a written instrument,
except | ||||||
6 | for a leasehold interest, other than a leasehold interest of | ||||||
7 | land on
which a single family residence is located, which is | ||||||
8 | occupied as a residence by
a person 65 years or older who has | ||||||
9 | an ownership interest therein, legal,
equitable or as a lessee, | ||||||
10 | and on which he or she is liable for the payment
of property | ||||||
11 | taxes. | ||||||
12 | (c) Amount. Before taxable year 2004, the maximum reduction | ||||||
13 | shall be $2,500 in counties with
3,000,000 or more inhabitants | ||||||
14 | and $2,000 in all other counties. For taxable years 2004 | ||||||
15 | through 2005, the maximum reduction shall be $3,000 in all | ||||||
16 | counties. For taxable years 2006 and 2007, the maximum | ||||||
17 | reduction shall be $3,500. For taxable years 2008 through 2011, | ||||||
18 | the maximum reduction is $4,000 in all counties.
For taxable | ||||||
19 | year 2012, the maximum reduction is $5,000 in counties with
| ||||||
20 | 3,000,000 or more inhabitants and $4,000 in all other counties. | ||||||
21 | For taxable years 2013 and thereafter, the maximum reduction is | ||||||
22 | $5,000 in all counties. | ||||||
23 | For land
improved with an apartment building owned and | ||||||
24 | operated as a cooperative, the maximum reduction from the value | ||||||
25 | of the property, as
equalized
by the Department, shall be | ||||||
26 | multiplied by the number of apartments or units
occupied by a |
| |||||||
| |||||||
1 | person 65 years of age or older who is liable, by contract with
| ||||||
2 | the owner or owners of record, for paying property taxes on the | ||||||
3 | property and
is an owner of record of a legal or equitable | ||||||
4 | interest in the cooperative
apartment building, other than a | ||||||
5 | leasehold interest. For land improved with
a life care | ||||||
6 | facility, the maximum reduction from the value of the property, | ||||||
7 | as
equalized by the Department, shall be multiplied by the | ||||||
8 | number of apartments or
units occupied by persons 65 years of | ||||||
9 | age or older, irrespective of any legal,
equitable, or | ||||||
10 | leasehold interest in the facility, who are liable, under a
| ||||||
11 | contract with the owner or owners of record of the facility, | ||||||
12 | for paying
property taxes on the property. In a
cooperative or | ||||||
13 | a life care facility where a
homestead exemption has been | ||||||
14 | granted, the cooperative association or the
management firm of | ||||||
15 | the 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 be | ||||||
19 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
20 | Sections 15-175, 15-176, and 15-177, "life care
facility" means | ||||||
21 | a facility, as defined in Section 2 of the Life Care Facilities
| ||||||
22 | Act, with which the applicant for the homestead exemption has a | ||||||
23 | life 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 Assisted Living and |
| |||||||
| |||||||
1 | Shared Housing Act, the Nursing Home Care Act, the Specialized | ||||||
2 | Mental Health Rehabilitation Act of 2013, or the ID/DD | ||||||
3 | Community Care Act, the exemption shall continue so long as the | ||||||
4 | residence
continues to be occupied by the qualifying person's | ||||||
5 | spouse if the spouse is 65
years of age or older, or if the | ||||||
6 | residence remains unoccupied but is still
owned by the person | ||||||
7 | qualified for the homestead exemption. | ||||||
8 | A person who will be 65 years of age
during the current | ||||||
9 | assessment year
shall
be eligible to apply for the homestead | ||||||
10 | exemption during that assessment
year.
Application shall be | ||||||
11 | made during the application period in effect for the
county of | ||||||
12 | his residence. | ||||||
13 | Property Beginning with assessment year 2003, for taxes | ||||||
14 | payable in 2004,
property
that is first occupied as a residence | ||||||
15 | after January 1 of any assessment year by
a person who is | ||||||
16 | eligible for the senior citizens homestead exemption under this
| ||||||
17 | Section must be granted a pro-rata exemption for the assessment | ||||||
18 | year. The
amount of the pro-rata exemption is the exemption
| ||||||
19 | allowed in the county under this Section divided by 365 and | ||||||
20 | multiplied by the
number of days during the assessment year the | ||||||
21 | property is occupied as a
residence by a
person eligible for | ||||||
22 | the exemption under this Section. The chief county
assessment | ||||||
23 | officer must adopt reasonable procedures to establish | ||||||
24 | eligibility
for this pro-rata exemption. | ||||||
25 | (d) Additional provisions. The assessor or chief county | ||||||
26 | assessment officer may determine the eligibility
of a life care |
| |||||||
| |||||||
1 | facility to receive the benefits provided by this Section, by
| ||||||
2 | affidavit, application, visual inspection, questionnaire or | ||||||
3 | other reasonable
methods in order to insure that the tax | ||||||
4 | savings resulting from the exemption
are credited by the | ||||||
5 | management firm to the apportioned tax liability of each
| ||||||
6 | qualifying resident. The assessor may request reasonable proof | ||||||
7 | that the
management firm has so credited the exemption. | ||||||
8 | The chief county assessment officer of each county with | ||||||
9 | less than 3,000,000
inhabitants shall provide to each person | ||||||
10 | allowed a homestead exemption under
this Section a form to | ||||||
11 | designate any other person to receive a
duplicate of any notice | ||||||
12 | of delinquency in the payment of taxes assessed and
levied | ||||||
13 | under this Code on the property of the person receiving the | ||||||
14 | exemption.
The duplicate notice shall be in addition to the | ||||||
15 | notice required to be
provided to the person receiving the | ||||||
16 | exemption, and shall be given in the
manner required by this | ||||||
17 | Code. The person filing the request for the duplicate
notice | ||||||
18 | shall pay a fee of $5 to cover administrative costs to the | ||||||
19 | supervisor of
assessments, who shall then file the executed | ||||||
20 | designation with the county
collector. Notwithstanding any | ||||||
21 | other provision of this Code to the contrary,
the filing of | ||||||
22 | such an executed designation requires the county collector to
| ||||||
23 | provide duplicate notices as indicated by the designation. A | ||||||
24 | designation may
be rescinded by the person who executed such | ||||||
25 | designation at any time, in the
manner and form required by the | ||||||
26 | chief county assessment officer. |
| |||||||
| |||||||
1 | The assessor or chief county assessment officer may | ||||||
2 | determine the
eligibility of residential property to receive | ||||||
3 | the homestead exemption provided
by this Section by | ||||||
4 | application, visual inspection, questionnaire or other
| ||||||
5 | reasonable methods. The determination shall be made in | ||||||
6 | accordance with
guidelines established by the Department. | ||||||
7 | (1) In counties with 3,000,000 or more inhabitants, | ||||||
8 | beginning in taxable year 2010, each taxpayer who has been | ||||||
9 | granted an exemption under this Section must reapply on an | ||||||
10 | annual basis. The chief county assessment officer shall | ||||||
11 | mail the application to the taxpayer. In counties with less | ||||||
12 | than 3,000,000 inhabitants, the county board may by
| ||||||
13 | resolution provide that if a person has been granted a | ||||||
14 | homestead exemption
under this Section, the person | ||||||
15 | qualifying need not reapply for the exemption. | ||||||
16 | In counties with less than 3,000,000 inhabitants, if the | ||||||
17 | assessor or chief
county assessment officer requires annual | ||||||
18 | application for verification of
eligibility for an exemption | ||||||
19 | once granted under this Section, the application
shall be | ||||||
20 | mailed to the taxpayer. | ||||||
21 | (2) The assessor or chief county assessment officer | ||||||
22 | shall notify each person
who qualifies for an exemption | ||||||
23 | under this Section that the person may also
qualify for | ||||||
24 | deferral of real estate taxes under the Senior Citizens | ||||||
25 | Real Estate
Tax Deferral Act. The notice shall set forth | ||||||
26 | the qualifications needed for
deferral of real estate |
| |||||||
| |||||||
1 | taxes, the address and telephone number of
county | ||||||
2 | collector, and a
statement that applications for deferral | ||||||
3 | of real estate taxes may be obtained
from the county | ||||||
4 | collector. | ||||||
5 | (3) Notwithstanding Sections 6 and 8 of the State | ||||||
6 | Mandates Act, no
reimbursement by the State is required for | ||||||
7 | the implementation of any mandate
created by this Section. | ||||||
8 | (Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-813, | ||||||
9 | eff. 7-13-12; 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756, | ||||||
10 | eff. 7-16-14.)
| ||||||
11 | (35 ILCS 200/15-172)
| ||||||
12 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
13 | Exemption.
| ||||||
14 | (a) Definitions. As used in this Section, in addition to | ||||||
15 | the definitions found in Section 15-162: This Section may be | ||||||
16 | cited as the Senior Citizens Assessment
Freeze Homestead | ||||||
17 | Exemption.
| ||||||
18 | (b) As used in this Section:
| ||||||
19 | "Applicant" means an individual who has filed an | ||||||
20 | application under this
Section.
| ||||||
21 | "Base amount" means the base year equalized assessed value | ||||||
22 | of the residence
plus the first year's equalized assessed value | ||||||
23 | of any added improvements which
increased the assessed value of | ||||||
24 | the residence after the base year.
| ||||||
25 | "Base year" means the taxable year prior to the taxable |
| |||||||
| |||||||
1 | year for which the
applicant first qualifies and applies for | ||||||
2 | the exemption provided that in the
prior taxable year the | ||||||
3 | property was improved with a permanent structure that
was | ||||||
4 | occupied as a residence by the applicant who was liable for | ||||||
5 | paying real
property taxes on the property and who was either | ||||||
6 | (i) an owner of record of the
property or had legal or | ||||||
7 | equitable interest in the property as evidenced by a
written | ||||||
8 | instrument or (ii) had a legal or equitable interest as a | ||||||
9 | lessee in the
parcel of property that was single family | ||||||
10 | residence.
If in any subsequent taxable year for which the | ||||||
11 | applicant applies and
qualifies for the exemption the equalized | ||||||
12 | assessed value of the residence is
less than the equalized | ||||||
13 | assessed value in the existing base year
(provided that such | ||||||
14 | equalized assessed value is not
based
on an
assessed value that | ||||||
15 | results from a temporary irregularity in the property that
| ||||||
16 | reduces the
assessed value for one or more taxable years), then | ||||||
17 | that
subsequent taxable year shall become the base year until a | ||||||
18 | new base year is
established under the terms of this paragraph. | ||||||
19 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
20 | shall review (i) all taxable years for which
the
applicant | ||||||
21 | applied and qualified for the exemption and (ii) the existing | ||||||
22 | base
year.
The assessment officer shall select as the new base | ||||||
23 | year the year with the
lowest equalized assessed value.
An | ||||||
24 | equalized assessed value that is based on an assessed value | ||||||
25 | that results
from a
temporary irregularity in the property that | ||||||
26 | reduces the assessed value for one
or more
taxable years shall |
| |||||||
| |||||||
1 | not be considered the lowest equalized assessed value.
The | ||||||
2 | selected year shall be the base year for
taxable year 1999 and | ||||||
3 | thereafter until a new base year is established under the
terms | ||||||
4 | of this paragraph.
| ||||||
5 | "Chief County Assessment Officer" means the County | ||||||
6 | Assessor or Supervisor of
Assessments of the county in which | ||||||
7 | the property is located.
| ||||||
8 | "Equalized assessed value" means the assessed value as | ||||||
9 | equalized by the
Illinois Department of Revenue.
| ||||||
10 | "Household" means the applicant, the spouse of the | ||||||
11 | applicant, and all persons
using the residence of the applicant | ||||||
12 | as their principal place of residence.
| ||||||
13 | "Household income" means the combined income of the members | ||||||
14 | of a household
for the calendar year preceding the taxable | ||||||
15 | year.
| ||||||
16 | "Income" has the same meaning as provided in Section 3.07 | ||||||
17 | of the Senior
Citizens and Disabled Persons Property Tax Relief
| ||||||
18 | Act, except that, beginning in assessment year 2001, "income" | ||||||
19 | does not
include veteran's benefits.
| ||||||
20 | "Internal Revenue Code of 1986" means the United States | ||||||
21 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
22 | relating to federal income taxes in effect
for the year | ||||||
23 | preceding the taxable year.
| ||||||
24 | "Life care facility that qualifies as a cooperative" means | ||||||
25 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
26 | Act.
|
| |||||||
| |||||||
1 | "Maximum income limitation" means $55,000. : | ||||||
2 | (1) $35,000 prior
to taxable year 1999; | ||||||
3 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
4 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
5 | (4) $50,000 in taxable years 2006 and 2007; and | ||||||
6 | (5) $55,000 in taxable year 2008 and thereafter.
| ||||||
7 | "Residence" means the principal dwelling place and | ||||||
8 | appurtenant structures
used for residential purposes in this | ||||||
9 | State occupied on January 1 of the
taxable year by a household | ||||||
10 | and so much of the surrounding land, constituting
the parcel | ||||||
11 | upon which the dwelling place is situated, as is used for
| ||||||
12 | residential purposes. If the Chief County Assessment Officer | ||||||
13 | has established a
specific legal description for a portion of | ||||||
14 | property constituting the
residence, then that portion of | ||||||
15 | property shall be deemed the residence for the
purposes of this | ||||||
16 | Section.
| ||||||
17 | "Taxable year" means the calendar year during which ad | ||||||
18 | valorem property taxes
payable in the next succeeding year are | ||||||
19 | levied.
| ||||||
20 | (b) Eligibility. A (c) Beginning in taxable year 1994, a | ||||||
21 | senior citizens assessment freeze
homestead exemption is | ||||||
22 | granted for homestead real property that is improved with a
| ||||||
23 | permanent structure that is occupied as a residence by a | ||||||
24 | homestead owner an applicant who (i) is
65 years of age or | ||||||
25 | older by December 31 of during the taxable year and , (ii) has | ||||||
26 | a household income that does not exceed the maximum income |
| |||||||
| |||||||
1 | limitation , (iii) is liable for paying real property taxes on
| ||||||
2 | the
property, and (iv) is an owner of record of the property or | ||||||
3 | has a legal or
equitable interest in the property as evidenced | ||||||
4 | by a written instrument. This
homestead exemption shall also | ||||||
5 | apply to a leasehold interest in a parcel of
property improved | ||||||
6 | with a permanent structure that is a single family residence
| ||||||
7 | that is occupied as a residence by a person who (i) is 65 years | ||||||
8 | of age or older
during the taxable year, (ii) has a household | ||||||
9 | income that does not exceed the maximum income limitation,
| ||||||
10 | (iii)
has a legal or equitable ownership interest in the | ||||||
11 | property as lessee, and (iv)
is liable for the payment of real | ||||||
12 | property taxes on that property .
| ||||||
13 | (c) Amount. In all counties of 3,000,000 or more | ||||||
14 | inhabitants , the amount of the exemption for all taxable years | ||||||
15 | is the equalized assessed value of the
residence in the taxable | ||||||
16 | year for which application is made minus the base
amount. In | ||||||
17 | all other counties, the amount of the exemption is as follows: | ||||||
18 | (i) through taxable year 2005 and for taxable year 2007 and | ||||||
19 | thereafter, the amount of this exemption shall be the equalized | ||||||
20 | assessed value of the
residence in the taxable year for which | ||||||
21 | application is made minus the base
amount; and (ii) for
taxable | ||||||
22 | year 2006, the amount of the exemption is as follows:
| ||||||
23 | (1) For an applicant who has a household income of | ||||||
24 | $45,000 or less, the amount of the exemption is the | ||||||
25 | equalized assessed value of the
residence in the taxable | ||||||
26 | year for which application is made minus the base
amount. |
| |||||||
| |||||||
1 | (2) For an applicant who has a household income | ||||||
2 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
3 | the exemption is (i) the equalized assessed value of the
| ||||||
4 | residence in the taxable year for which application is made | ||||||
5 | minus the base
amount (ii) multiplied by 0.8. | ||||||
6 | (3) For an applicant who has a household income | ||||||
7 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
8 | the exemption is (i) the equalized assessed value of the
| ||||||
9 | residence in the taxable year for which application is made | ||||||
10 | minus the base
amount (ii) multiplied by 0.6. | ||||||
11 | (4) For an applicant who has a household income | ||||||
12 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
13 | the exemption is (i) the equalized assessed value of the
| ||||||
14 | residence in the taxable year for which application is made | ||||||
15 | minus the base
amount (ii) multiplied by 0.4. | ||||||
16 | (5) For an applicant who has a household income | ||||||
17 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
18 | the exemption is (i) the equalized assessed value of the
| ||||||
19 | residence in the taxable year for which application is made | ||||||
20 | minus the base
amount (ii) multiplied by 0.2. | ||||||
21 | When the applicant is a surviving spouse of an applicant | ||||||
22 | for a prior year for
the same residence for which an exemption | ||||||
23 | under this Section has been granted,
the base year and base | ||||||
24 | amount for that residence are the same as for the
applicant for | ||||||
25 | the prior year.
| ||||||
26 | Each year at the time the assessment books are certified to |
| |||||||
| |||||||
1 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
2 | give to the County Clerk a list
of the assessed values of | ||||||
3 | improvements on each parcel qualifying for this
exemption that | ||||||
4 | were added after the base year for this parcel and that
| ||||||
5 | increased the assessed value of the property.
| ||||||
6 | In the case of land improved with an apartment building | ||||||
7 | owned and operated as
a cooperative or a building that is a | ||||||
8 | life care facility that qualifies as a
cooperative, the maximum | ||||||
9 | reduction from the equalized assessed value of the
property is | ||||||
10 | limited to the sum of the reductions calculated for each unit
| ||||||
11 | occupied as a residence by a person or persons (i) 65 years of | ||||||
12 | age or older, (ii) with a
household income that does not exceed | ||||||
13 | the maximum income limitation, (iii) who is liable, by contract | ||||||
14 | with the
owner
or owners of record, for paying real property | ||||||
15 | taxes on the property, and (iv) who is
an owner of record of a | ||||||
16 | legal or equitable interest in the cooperative
apartment | ||||||
17 | building, other than a leasehold interest. In the instance of a
| ||||||
18 | cooperative where a homestead exemption has been granted under | ||||||
19 | this Section,
the cooperative association or its management | ||||||
20 | firm shall credit the savings
resulting from that exemption | ||||||
21 | only to the apportioned tax liability of the
owner who | ||||||
22 | qualified for the exemption. Any person who willfully refuses | ||||||
23 | to
credit that savings to an owner who qualifies for the | ||||||
24 | exemption is guilty of a
Class B misdemeanor.
| ||||||
25 | When a homestead exemption has been granted under this | ||||||
26 | Section and an
applicant then becomes a resident of a facility |
| |||||||
| |||||||
1 | licensed under the Assisted Living and Shared Housing Act, the | ||||||
2 | Nursing Home
Care Act, the Specialized Mental Health | ||||||
3 | Rehabilitation Act of 2013, or the ID/DD Community Care Act, | ||||||
4 | the exemption shall be granted in subsequent years so long as | ||||||
5 | the
residence (i) continues to be occupied by the qualified | ||||||
6 | applicant's spouse or
(ii) if remaining unoccupied, is still | ||||||
7 | owned by the qualified applicant for the
homestead exemption.
| ||||||
8 | (d) Additional provisions. | ||||||
9 | (1) When Beginning January 1, 1997, when an individual | ||||||
10 | dies who would have qualified
for an exemption under this | ||||||
11 | Section, and the surviving spouse does not
independently | ||||||
12 | qualify for this exemption because of age, the exemption | ||||||
13 | under
this Section shall be granted to the surviving spouse | ||||||
14 | for the taxable year
preceding and the taxable
year of the | ||||||
15 | death, provided that, except for age, the surviving spouse | ||||||
16 | meets
all
other qualifications for the granting of this | ||||||
17 | exemption for those years.
| ||||||
18 | (2) When married persons maintain separate residences, | ||||||
19 | the exemption provided for
in this Section may be claimed | ||||||
20 | by only one of such persons and for only one
residence.
| ||||||
21 | For taxable year 1994 only, in counties having less than | ||||||
22 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
23 | submit an application by
February 15, 1995 to the Chief County | ||||||
24 | Assessment Officer
of the county in which the property is | ||||||
25 | located. | ||||||
26 | (3) In counties having 3,000,000
or more inhabitants, |
| |||||||
| |||||||
1 | for taxable year 1994 and all subsequent taxable years, to
| ||||||
2 | receive the exemption, a person
may submit an application | ||||||
3 | to the Chief County
Assessment Officer of the county in | ||||||
4 | which the property is located during such
period as may be | ||||||
5 | specified by the Chief County Assessment Officer. | ||||||
6 | (4) The Chief
County Assessment Officer in counties of | ||||||
7 | 3,000,000 or more inhabitants shall
annually give notice of | ||||||
8 | the application period by mail or by publication. | ||||||
9 | (5) In
counties having less than 3,000,000 | ||||||
10 | inhabitants, beginning with taxable year
1995 and | ||||||
11 | thereafter, to receive the exemption, a person
shall
submit | ||||||
12 | an
application by July 1 of each taxable year to the Chief | ||||||
13 | County Assessment
Officer of the county in which the | ||||||
14 | property is located. | ||||||
15 | (6) A county may, by
ordinance, establish a date for | ||||||
16 | submission of applications that is
different than
July 1.
| ||||||
17 | (7) The applicant shall submit with the
application an | ||||||
18 | affidavit of the applicant's total household income, age,
| ||||||
19 | marital status (and if married the name and address of the | ||||||
20 | applicant's spouse,
if known), and principal dwelling | ||||||
21 | place of members of the household on January
1 of the | ||||||
22 | taxable year. | ||||||
23 | (8) The Department shall establish, by rule, a method | ||||||
24 | for
verifying the accuracy of affidavits filed by | ||||||
25 | applicants under this Section, and the Chief County | ||||||
26 | Assessment Officer may conduct audits of any taxpayer |
| |||||||
| |||||||
1 | claiming an exemption under this Section to verify that the | ||||||
2 | taxpayer is eligible to receive the exemption. | ||||||
3 | (9) Each application shall contain or be verified by a | ||||||
4 | notarized written declaration that it is made under the | ||||||
5 | penalties of perjury. A taxpayer's signing a fraudulent | ||||||
6 | application under this Act is perjury, as defined in | ||||||
7 | Section 32-2 of the Criminal Code of 2012.
| ||||||
8 | (10) The applications shall be clearly marked as | ||||||
9 | applications for the Senior
Citizens Assessment Freeze | ||||||
10 | Homestead Exemption and must contain a notice that any | ||||||
11 | taxpayer who receives the exemption is subject to an audit | ||||||
12 | by the Chief County Assessment Officer.
| ||||||
13 | Notwithstanding any other provision to the contrary, in | ||||||
14 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
15 | applicant fails
to file the application required by this | ||||||
16 | Section in a timely manner and this
failure to file is due to a | ||||||
17 | mental or physical condition sufficiently severe so
as to | ||||||
18 | render the applicant incapable of filing the application in a | ||||||
19 | timely
manner, the Chief County Assessment Officer may extend | ||||||
20 | the filing deadline for
a period of 30 days after the applicant | ||||||
21 | regains the capability to file the
application, but in no case | ||||||
22 | may the filing deadline be extended beyond 3
months of the | ||||||
23 | original filing deadline. In order to receive the extension
| ||||||
24 | provided in this paragraph, the applicant shall provide the | ||||||
25 | Chief County
Assessment Officer with a signed statement from | ||||||
26 | the applicant's physician
stating the nature and extent of the |
| |||||||
| |||||||
1 | condition, that, in the
physician's opinion, the condition was | ||||||
2 | so severe that it rendered the applicant
incapable of filing | ||||||
3 | the application in a timely manner, and the date on which
the | ||||||
4 | applicant regained the capability to file the application.
| ||||||
5 | Beginning January 1, 1998, notwithstanding any other | ||||||
6 | provision to the
contrary, in counties having fewer than | ||||||
7 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
8 | application required by this Section in a timely manner and
| ||||||
9 | this failure to file is due to a mental or physical condition | ||||||
10 | sufficiently
severe so as to render the applicant incapable of | ||||||
11 | filing the application in a
timely manner, the Chief County | ||||||
12 | Assessment Officer may extend the filing
deadline for a period | ||||||
13 | of 3 months. In order to receive the extension provided
in this | ||||||
14 | paragraph, the applicant shall provide the Chief County | ||||||
15 | Assessment
Officer with a signed statement from the applicant's | ||||||
16 | physician stating the
nature and extent of the condition, and | ||||||
17 | that, in the physician's opinion, the
condition was so severe | ||||||
18 | that it rendered the applicant incapable of filing the
| ||||||
19 | application in a timely manner.
| ||||||
20 | In counties having less than 3,000,000 inhabitants, if an | ||||||
21 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
22 | denial occurred due to an
error on the part of an assessment
| ||||||
23 | official, or his or her agent or employee, then beginning in | ||||||
24 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
25 | determining the amount of the exemption,
shall be 1993 rather | ||||||
26 | than 1994. In addition, in taxable year 1997, the
applicant's |
| |||||||
| |||||||
1 | exemption shall also include an amount equal to (i) the amount | ||||||
2 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
3 | as a result of using
1994, rather than 1993, as the base year, | ||||||
4 | (ii) the amount of any exemption
denied to the applicant in | ||||||
5 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
6 | as the base year, and (iii) the amount of the exemption | ||||||
7 | erroneously
denied for taxable year 1994.
| ||||||
8 | For purposes of this Section, a person who will be 65 years | ||||||
9 | of age during the
current taxable year shall be eligible to | ||||||
10 | apply for the homestead exemption
during that taxable year. | ||||||
11 | Application shall be made during the application
period in | ||||||
12 | effect for the county of his or her residence.
| ||||||
13 | The Chief County Assessment Officer may determine the | ||||||
14 | eligibility of a life
care facility that qualifies as a | ||||||
15 | cooperative to receive the benefits
provided by this Section by | ||||||
16 | use of an affidavit, application, visual
inspection, | ||||||
17 | questionnaire, or other reasonable method in order to insure | ||||||
18 | that
the tax savings resulting from the exemption are credited | ||||||
19 | by the management
firm to the apportioned tax liability of each | ||||||
20 | qualifying resident. The Chief
County Assessment Officer may | ||||||
21 | request reasonable proof that the management firm
has so | ||||||
22 | credited that exemption.
| ||||||
23 | (11) Except as provided in this Section, all | ||||||
24 | information received by the chief
county assessment | ||||||
25 | officer or the Department from applications filed under | ||||||
26 | this
Section, or from any investigation conducted under the |
| |||||||
| |||||||
1 | provisions of this
Section, shall be confidential, except | ||||||
2 | for official purposes or
pursuant to official procedures | ||||||
3 | for collection of any State or local tax or
enforcement of | ||||||
4 | any civil or criminal penalty or sanction imposed by this | ||||||
5 | Act or
by any statute or ordinance imposing a State or | ||||||
6 | local tax. Any person who
divulges any such information in | ||||||
7 | any manner, except in accordance with a proper
judicial | ||||||
8 | order, is guilty of a Class A misdemeanor.
| ||||||
9 | (12) Nothing contained in this Section shall prevent | ||||||
10 | the Director or chief county
assessment officer from | ||||||
11 | publishing or making available reasonable statistics
| ||||||
12 | concerning the operation of the exemption contained in this | ||||||
13 | Section in which
the contents of claims are grouped into | ||||||
14 | aggregates in such a way that
information contained in any | ||||||
15 | individual claim shall not be disclosed.
| ||||||
16 | (13) (d) Each Chief County Assessment Officer shall | ||||||
17 | annually publish a notice
of availability of the exemption | ||||||
18 | provided under this Section. The notice
shall be published | ||||||
19 | at least 60 days but no more than 75 days prior to the date
| ||||||
20 | on which the application must be submitted to the Chief | ||||||
21 | County Assessment
Officer of the county in which the | ||||||
22 | property is located. The notice shall
appear in a newspaper | ||||||
23 | of general circulation in the county.
| ||||||
24 | (14) Notwithstanding Sections 6 and 8 of the State | ||||||
25 | Mandates Act, no reimbursement by the State is required for | ||||||
26 | the implementation of any mandate created by this Section.
|
| |||||||
| |||||||
1 | (Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-689, | ||||||
2 | eff. 6-14-12; 97-813, eff. 7-13-12; 97-1150, eff. 1-25-13; | ||||||
3 | 98-104, eff. 7-22-13.) | ||||||
4 | (35 ILCS 200/15-173) | ||||||
5 | Sec. 15-173. Natural Disaster Homestead Exemption. | ||||||
6 | (a) Definitions. As used in this Section, in addition to | ||||||
7 | the definitions found in Section 15-162: This Section may be | ||||||
8 | cited as the Natural Disaster Homestead Exemption. | ||||||
9 | (b) As used in this Section: | ||||||
10 | "Base amount" means the base year equalized assessed value | ||||||
11 | of the residence. | ||||||
12 | "Base year" means the taxable year prior to the taxable | ||||||
13 | year in which the natural disaster occurred. | ||||||
14 | "Chief county assessment officer" means the County | ||||||
15 | Assessor or Supervisor of
Assessments of the county in which | ||||||
16 | the property is located. | ||||||
17 | "Equalized assessed value" means the assessed value as | ||||||
18 | equalized by the
Illinois Department of Revenue. | ||||||
19 | "Homestead property" has the meaning ascribed to that term | ||||||
20 | in Section 15-175 of this Code. | ||||||
21 | "Natural disaster" means an occurrence of widespread or | ||||||
22 | severe damage or loss of property
resulting from any | ||||||
23 | catastrophic cause including but not limited to fire, flood, | ||||||
24 | earthquake, wind, storm, or extended period of severe inclement | ||||||
25 | weather. In the case of a residential
structure affected by |
| |||||||
| |||||||
1 | flooding, the structure shall not be eligible for this
| ||||||
2 | homestead improvement exemption unless it is located within a | ||||||
3 | local
jurisdiction which is participating in the National Flood | ||||||
4 | Insurance Program. A proclamation of disaster by the President | ||||||
5 | of the United States or Governor of the State of Illinois is | ||||||
6 | not a prerequisite to the classification of an occurrence as a | ||||||
7 | natural disaster under this Section. | ||||||
8 | (b) Eligibility. (c) A
homestead exemption shall be granted | ||||||
9 | by the chief county assessment officer for homestead properties | ||||||
10 | containing a residential structure that has been
rebuilt | ||||||
11 | following a natural disaster occurring in taxable year 2012 or | ||||||
12 | any taxable year thereafter. | ||||||
13 | (c) Amount. The amount of the exemption is the equalized | ||||||
14 | assessed value of the residence in the first taxable year for | ||||||
15 | which the taxpayer applies for an exemption under this Section | ||||||
16 | minus the base amount. To be eligible for an exemption
under | ||||||
17 | this Section: (i) the residential structure must
be rebuilt | ||||||
18 | within 2 years after the date of the natural disaster; and (ii) | ||||||
19 | the square footage of the rebuilt residential structure may not | ||||||
20 | be more than 110% of the square footage of the original | ||||||
21 | residential structure as it existed immediately prior to the | ||||||
22 | natural disaster. The taxpayer's initial application for an | ||||||
23 | exemption under this Section must be made no later than the | ||||||
24 | first taxable year after the residential structure is rebuilt. | ||||||
25 | The exemption shall continue at the same annual amount until | ||||||
26 | the taxable year in which the property is sold or transferred. |
| |||||||
| |||||||
1 | (d) Additional provisions. | ||||||
2 | (1) To receive the exemption, the taxpayer shall submit | ||||||
3 | an application to the chief county assessment officer of | ||||||
4 | the county in which the property is located by July 1 of | ||||||
5 | each taxable year. A county may, by resolution, establish a | ||||||
6 | date for submission of applications that is different than | ||||||
7 | July 1. The chief county assessment officer may require | ||||||
8 | additional
documentation to be provided by the applicant. | ||||||
9 | The applications shall be clearly marked as applications | ||||||
10 | for the Natural Disaster Homestead Exemption. | ||||||
11 | (2) (e) Property is not eligible for an exemption under | ||||||
12 | this Section and Section 15-180 for the same natural | ||||||
13 | disaster or catastrophic event. The property may, however, | ||||||
14 | remain eligible for an additional exemption under Section | ||||||
15 | 15-180 for any separate event occurring after the property | ||||||
16 | qualified for an exemption under this Section. | ||||||
17 | (3) (f) The exemption under this Section carries over | ||||||
18 | to the benefit of the surviving spouse as long as the | ||||||
19 | spouse holds the legal or beneficial title to the homestead | ||||||
20 | and permanently resides thereon. | ||||||
21 | (4) (g) Notwithstanding Sections 6 and 8 of the State | ||||||
22 | Mandates Act, no reimbursement by the State is required for | ||||||
23 | the implementation of any mandate created by this Section.
| ||||||
24 | (Source: P.A. 97-716, eff. 6-29-12.)
| ||||||
25 | (35 ILCS 200/15-175)
|
| |||||||
| |||||||
1 | Sec. 15-175. General homestead exemption. | ||||||
2 | (a) Definitions. As used in this Section, in addition to | ||||||
3 | the definitions found in Section 15-162: | ||||||
4 | "Household", as used in this Section, means the owner, the | ||||||
5 | spouse of the owner, and all persons using the residence of the | ||||||
6 | owner as their principal place of residence. | ||||||
7 | "Household income", as used in this Section, means the | ||||||
8 | combined income of the members of a household for the calendar | ||||||
9 | year preceding the taxable year. | ||||||
10 | "Income", as used in this Section, has the same meaning as | ||||||
11 | provided in Section 3.07 of the Senior Citizens and Disabled | ||||||
12 | Persons Property Tax Relief Act, except that "income" does not | ||||||
13 | include veteran's benefits. | ||||||
14 | (b) Eligibility. Except as provided in Sections 15-176 and | ||||||
15 | 15-177, homestead
property is
entitled to an annual homestead | ||||||
16 | exemption limited, except as described here
with relation to | ||||||
17 | cooperatives, to a reduction in the equalized assessed value
of | ||||||
18 | homestead property equal to the increase in equalized assessed | ||||||
19 | value for the
current assessment year above the equalized | ||||||
20 | assessed value of the property for
1977, up to the maximum | ||||||
21 | reduction set forth below. If however, the 1977
equalized | ||||||
22 | assessed value upon which taxes were paid is subsequently | ||||||
23 | determined
by local assessing officials, the Property Tax | ||||||
24 | Appeal Board, or a court to have
been excessive, the equalized | ||||||
25 | assessed value which should have been placed on
the property | ||||||
26 | for 1977 shall be used to determine the amount of the |
| |||||||
| |||||||
1 | exemption.
| ||||||
2 | (c) Amount. (b) | ||||||
3 | (1) Except as provided in Section 15-176, the maximum | ||||||
4 | reduction before taxable year 2004 shall be
$4,500 in | ||||||
5 | counties with 3,000,000 or more
inhabitants
and $3,500 in | ||||||
6 | all other counties. Except as provided in Sections 15-176 | ||||||
7 | and 15-177, for taxable years 2004 through 2007, the | ||||||
8 | maximum reduction shall be $5,000, for taxable year 2008, | ||||||
9 | the maximum reduction is $5,500, and, for taxable years | ||||||
10 | 2009 through 2011, the maximum reduction is $6,000 in all | ||||||
11 | counties. For taxable years 2012 and thereafter, the | ||||||
12 | maximum reduction is $7,000 in counties with 3,000,000 or | ||||||
13 | more
inhabitants
and $6,000 in all other counties. If a | ||||||
14 | county has elected to subject itself to the provisions of | ||||||
15 | Section 15-176 as provided in subsection (k) of that | ||||||
16 | Section, then, for the first taxable year only after the | ||||||
17 | provisions of Section 15-176 no longer apply, for owners | ||||||
18 | who, for the taxable year, have not been granted a senior | ||||||
19 | citizens assessment freeze homestead exemption under | ||||||
20 | Section 15-172 or a long-time occupant homestead exemption | ||||||
21 | under Section 15-177, there shall be an additional | ||||||
22 | exemption of $5,000 for owners with a household income of | ||||||
23 | $30,000 or less.
| ||||||
24 | (2) (c) In counties with fewer than 3,000,000 | ||||||
25 | inhabitants, if, based on the most
recent assessment, the | ||||||
26 | equalized assessed value of
the homestead property for the |
| |||||||
| |||||||
1 | current assessment year is greater than the
equalized | ||||||
2 | assessed value of the property for 1977, the owner of the | ||||||
3 | property
shall automatically receive the exemption granted | ||||||
4 | under this Section in an
amount equal to the increase over | ||||||
5 | the 1977 assessment up to the maximum
reduction set forth | ||||||
6 | in this Section.
| ||||||
7 | (d) Additional provisions. | ||||||
8 | (1) If in any assessment year beginning with the 2000 | ||||||
9 | assessment year ,
homestead property has a pro-rata | ||||||
10 | valuation under
Section 9-180 resulting in an increase in | ||||||
11 | the assessed valuation, a reduction
in equalized assessed | ||||||
12 | valuation equal to the increase in equalized assessed
value | ||||||
13 | of the property for the year of the pro-rata valuation | ||||||
14 | above the
equalized assessed value of the property for 1977 | ||||||
15 | shall be applied to the
property on a proportionate basis | ||||||
16 | for the period the property qualified as
homestead property | ||||||
17 | during the assessment year. The maximum proportionate
| ||||||
18 | homestead exemption shall not exceed the maximum homestead | ||||||
19 | exemption allowed in
the county under this Section divided | ||||||
20 | by 365 and multiplied by the number of
days the property | ||||||
21 | qualified as homestead property.
| ||||||
22 | (e) The chief county assessment officer may, when | ||||||
23 | considering whether to grant a leasehold exemption under this | ||||||
24 | Section, require the following conditions to be met: | ||||||
25 | (1) that a notarized application for the exemption, | ||||||
26 | signed by both the owner and the lessee of the property, |
| |||||||
| |||||||
1 | must be submitted each year during the application period | ||||||
2 | in effect for the county in which the property is located; | ||||||
3 | (2) that a copy of the lease must be filed with the | ||||||
4 | chief county assessment officer by the owner of the | ||||||
5 | property at the time the notarized application is | ||||||
6 | submitted; | ||||||
7 | (3) that the lease must expressly state that the lessee | ||||||
8 | is liable for the payment of property taxes; and | ||||||
9 | (4) that the lease must include the following language | ||||||
10 | in substantially the following form: | ||||||
11 | "Lessee shall be liable for the payment of real | ||||||
12 | estate taxes with respect to the residence in | ||||||
13 | accordance with the terms and conditions of Section | ||||||
14 | 15-175 of the Property Tax Code (35 ILCS 200/15-175). | ||||||
15 | The permanent real estate index number for the premises | ||||||
16 | is (insert number), and, according to the most recent | ||||||
17 | property tax bill, the current amount of real estate | ||||||
18 | taxes associated with the premises is (insert amount) | ||||||
19 | per year. The parties agree that the monthly rent set | ||||||
20 | forth above shall be increased or decreased pro rata | ||||||
21 | (effective January 1 of each calendar year) to reflect | ||||||
22 | any increase or decrease in real estate taxes. Lessee | ||||||
23 | shall be deemed to be satisfying Lessee's liability for | ||||||
24 | the above mentioned real estate taxes with the monthly | ||||||
25 | rent payments as set forth above (or increased or | ||||||
26 | decreased as set forth herein).". |
| |||||||
| |||||||
1 | In addition, if there is a change in lessee, or if the | ||||||
2 | lessee vacates the property, then the chief county assessment | ||||||
3 | officer may require the owner of the property to notify the | ||||||
4 | chief county assessment officer of that change. | ||||||
5 | This subsection (e) does not apply to leasehold interests | ||||||
6 | in property owned by a municipality. | ||||||
7 | (f) "Homestead property" under this Section includes | ||||||
8 | residential property that is
occupied by its owner or owners as | ||||||
9 | his or their principal dwelling place, or
that is a leasehold | ||||||
10 | interest on which a single family residence is situated,
which | ||||||
11 | is occupied as a residence by a person who has an ownership | ||||||
12 | interest
therein, legal or equitable or as a lessee, and on | ||||||
13 | which the person is
liable for the payment of property taxes. | ||||||
14 | For land improved with
an apartment building owned and operated | ||||||
15 | as a cooperative or a building which
is a life care facility as | ||||||
16 | defined in Section 15-170 and considered to
be a cooperative | ||||||
17 | under Section 15-170, the maximum reduction from the equalized
| ||||||
18 | assessed value shall be limited to the increase in the value | ||||||
19 | above the
equalized assessed value of the property for 1977, up | ||||||
20 | to
the maximum reduction set forth above, multiplied by the | ||||||
21 | number of apartments
or units occupied by a person or persons | ||||||
22 | who is liable, by contract with the
owner or owners of record, | ||||||
23 | for paying property taxes on the property and is an
owner of | ||||||
24 | record of a legal or equitable interest in the cooperative
| ||||||
25 | apartment building, other than a leasehold interest. For | ||||||
26 | purposes of this
Section, the term "life care facility" has the |
| |||||||
| |||||||
1 | meaning stated in Section
15-170.
| ||||||
2 | "Household", as used in this Section,
means the owner, the | ||||||
3 | spouse of the owner, and all persons using
the
residence of the | ||||||
4 | owner as their principal place of residence.
| ||||||
5 | "Household income", as used in this Section,
means the | ||||||
6 | combined income of the members of a household
for the calendar | ||||||
7 | year preceding the taxable year.
| ||||||
8 | "Income", as used in this Section,
has the same meaning as | ||||||
9 | provided in Section 3.07 of the Senior
Citizens
and Disabled | ||||||
10 | Persons Property Tax Relief Act,
except that
"income" does not | ||||||
11 | include veteran's benefits.
| ||||||
12 | (g) In a cooperative where a homestead exemption has been | ||||||
13 | granted, the
cooperative association or its management firm | ||||||
14 | shall credit the savings
resulting from that exemption only to | ||||||
15 | the apportioned tax liability of the
owner who qualified for | ||||||
16 | the exemption. Any person who willfully refuses to so
credit | ||||||
17 | the savings shall be guilty of a Class B misdemeanor.
| ||||||
18 | (2) (h) Where married persons maintain and reside in | ||||||
19 | separate residences qualifying
as homestead property, each | ||||||
20 | residence shall receive 50% of the total reduction
in | ||||||
21 | equalized assessed valuation provided by this Section.
| ||||||
22 | (3) (i) In all counties which have elected to be | ||||||
23 | subject to the provisions of section 15-176 as provided in | ||||||
24 | subsection (k) of that Section , the assessor
or chief | ||||||
25 | county assessment officer may determine the
eligibility of | ||||||
26 | residential property to receive the homestead exemption |
| |||||||
| |||||||
1 | and the amount of the exemption by
application, visual | ||||||
2 | inspection, questionnaire or other reasonable methods. The
| ||||||
3 | determination shall be made in accordance with guidelines | ||||||
4 | established by the
Department, provided that the taxpayer | ||||||
5 | applying for an additional general exemption under this | ||||||
6 | Section shall submit to the chief county assessment officer | ||||||
7 | an application with an affidavit of the applicant's total | ||||||
8 | household income, age, marital status (and, if married, the | ||||||
9 | name and address of the applicant's spouse, if known), and | ||||||
10 | principal dwelling place of members of the household on | ||||||
11 | January 1 of the taxable year. The Department shall issue | ||||||
12 | guidelines establishing a method for verifying the | ||||||
13 | accuracy of the affidavits filed by applicants under this | ||||||
14 | paragraph. The applications shall be clearly marked as | ||||||
15 | applications for the Additional General Homestead | ||||||
16 | Exemption.
| ||||||
17 | (j) In counties with fewer than 3,000,000 inhabitants, in | ||||||
18 | the event of a sale
of
homestead property the homestead | ||||||
19 | exemption shall remain in effect for the
remainder of the | ||||||
20 | assessment year of the sale. The assessor or chief county
| ||||||
21 | assessment officer may require the new
owner of the property to | ||||||
22 | apply for the homestead exemption for the following
assessment | ||||||
23 | year.
| ||||||
24 | (4) (k) Notwithstanding Sections 6 and 8 of the State | ||||||
25 | Mandates Act, no reimbursement by the State is required for | ||||||
26 | the implementation of any mandate created by this Section.
|
| |||||||
| |||||||
1 | (Source: P.A. 97-689, eff. 6-14-12; 97-1125, eff. 8-28-12; | ||||||
2 | 98-7, eff. 4-23-13; 98-463, eff. 8-16-13.)
| ||||||
3 | (35 ILCS 200/15-180)
| ||||||
4 | Sec. 15-180. Homestead improvement exemption improvements . | ||||||
5 | (a) Definitions. As used in this Section, in addition to | ||||||
6 | the definitions found in Section 15-162, a "catastrophic event" | ||||||
7 | may include an occurrence of widespread or severe damage or | ||||||
8 | loss of property resulting from any catastrophic cause | ||||||
9 | including but not limited to fire, including arson (provided | ||||||
10 | the fire was not caused by the willful action of an owner or | ||||||
11 | resident of the property), flood, earthquake, wind, storm, | ||||||
12 | explosion, or extended periods of severe inclement weather. In | ||||||
13 | the case of a residential structure affected by flooding, the | ||||||
14 | structure shall not be eligible for this homestead improvement | ||||||
15 | exemption unless it is located within a local jurisdiction | ||||||
16 | which is participating in the National Flood Insurance Program. | ||||||
17 | A proclamation of disaster by the President of the United | ||||||
18 | States or Governor of the State of Illinois is not a | ||||||
19 | prerequisite to the classification of an occurrence as a | ||||||
20 | catastrophic event under this Section. | ||||||
21 | (b) Eligibility. Homestead properties that have been
| ||||||
22 | improved and residential structures on homestead property that | ||||||
23 | have been
rebuilt following a catastrophic event are entitled | ||||||
24 | to a homestead improvement
exemption, limited to $30,000 per | ||||||
25 | year through December 31, 1997,
$45,000 beginning January 1, |
| |||||||
| |||||||
1 | 1998 and through December 31, 2003, and $75,000
per year for | ||||||
2 | that homestead property beginning
January 1, 2004
and | ||||||
3 | thereafter, in fair cash value, when that
property
is owned by | ||||||
4 | a homestead owner and used exclusively for a residential | ||||||
5 | purpose and upon demonstration
that a proposed increase in | ||||||
6 | assessed value is attributable solely to a new
improvement of | ||||||
7 | an existing structure or the rebuilding of a residential
| ||||||
8 | structure following a catastrophic event. To be eligible for an | ||||||
9 | exemption
under this Section after a catastrophic event, the | ||||||
10 | residential structure must
be rebuilt within 2 years after the | ||||||
11 | catastrophic event. The exemption for
rebuilt structures under | ||||||
12 | this Section applies to the increase in value of the
rebuilt | ||||||
13 | structure over the value of the structure before the | ||||||
14 | catastrophic
event. | ||||||
15 | (c) Amount. The amount of the exemption shall be limited to | ||||||
16 | the fair cash value
added by the new improvement or rebuilding | ||||||
17 | and shall continue
for 4 years from
the date the improvement or | ||||||
18 | rebuilding is completed and occupied, or until the
next | ||||||
19 | following general assessment of that property, whichever is | ||||||
20 | later.
The exemption is limited to $75,000 per year for that | ||||||
21 | homestead property in fair cash value.
| ||||||
22 | A proclamation of disaster by the President of the United | ||||||
23 | States or Governor
of the State of Illinois is not a | ||||||
24 | prerequisite to the classification of an
occurrence as a | ||||||
25 | catastrophic event under this Section. A "catastrophic event"
| ||||||
26 | may include an occurrence of widespread or severe damage or |
| |||||||
| |||||||
1 | loss of property
resulting from any catastrophic cause | ||||||
2 | including but not limited to fire,
including arson (provided | ||||||
3 | the fire was not caused by the willful action of an
owner or | ||||||
4 | resident of the property), flood, earthquake, wind, storm, | ||||||
5 | explosion,
or extended periods of severe inclement weather. In | ||||||
6 | the case of a residential
structure affected by flooding, the | ||||||
7 | structure shall not be eligible for this
homestead improvement | ||||||
8 | exemption unless it is located within a local
jurisdiction | ||||||
9 | which is participating in the National Flood Insurance Program.
| ||||||
10 | (d) Additional provisions. | ||||||
11 | (1) In counties of less than 3,000,000 inhabitants, in | ||||||
12 | addition to the notice
requirement under Section 12-30, a | ||||||
13 | supervisor of assessments, county assessor,
or township or | ||||||
14 | multi-township assessor responsible for adding an | ||||||
15 | assessable
improvement to a residential property's | ||||||
16 | assessment shall either notify a
taxpayer whose assessment | ||||||
17 | has been changed since the last preceding assessment
that | ||||||
18 | he or she may be eligible for the exemption provided under | ||||||
19 | this Section or
shall grant the exemption automatically.
| ||||||
20 | (2) In Beginning January 1, 1999, in counties of | ||||||
21 | 3,000,000 or more inhabitants,
an application for a
| ||||||
22 | homestead
improvement exemption for a residential | ||||||
23 | structure that has been rebuilt
following a catastrophic | ||||||
24 | event must be submitted to the Chief County Assessment
| ||||||
25 | Officer with a valuation complaint and a copy of the | ||||||
26 | building permit to rebuild
the structure. The Chief County |
| |||||||
| |||||||
1 | Assessment Officer may require additional
documentation | ||||||
2 | which must be provided by the applicant.
| ||||||
3 | (3) Notwithstanding Sections 6 and 8 of the State | ||||||
4 | Mandates Act, no reimbursement by the State is required for | ||||||
5 | the implementation of any mandate created by this Section.
| ||||||
6 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
7 | Section 99. Effective date. This Act takes effect January | ||||||
8 | 1, 2016.".
|