Illinois General Assembly - Full Text of HB5438
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Full Text of HB5438  101st General Assembly

HB5438 101ST GENERAL ASSEMBLY

  
  

 


 
101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB5438

 

Introduced , by Rep. Grant Wehrli - Deanne M. Mazzochi - Amy Grant, Lindsay Parkhurst and Tom Weber

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-170
35 ILCS 200/15-172

    Amends the Property Tax Code. Provides that, for taxable years 2020 and thereafter, the maximum reduction under the senior citizens homestead exemption is $9,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.


LRB101 18945 HLH 68404 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5438LRB101 18945 HLH 68404 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 15-170 and 15-172 as follows:
 
6    (35 ILCS 200/15-170)
7    Sec. 15-170. Senior citizens homestead exemption.
8    (a) An annual homestead exemption limited, except as
9described here with relation to cooperatives or life care
10facilities, to a maximum reduction set forth below from the
11property's value, as equalized or assessed by the Department,
12is granted for property that is occupied as a residence by a
13person 65 years of age or older who is liable for paying real
14estate taxes on the property and is an owner of record of the
15property or has a legal or equitable interest therein as
16evidenced by a written instrument, except for a leasehold
17interest, other than a leasehold interest of land on which a
18single family residence is located, which is occupied as a
19residence by a person 65 years or older who has an ownership
20interest therein, legal, equitable or as a lessee, and on which
21he or she is liable for the payment of property taxes. Before
22taxable year 2004, the maximum reduction shall be $2,500 in
23counties with 3,000,000 or more inhabitants and $2,000 in all

 

 

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1other counties. For taxable years 2004 through 2005, the
2maximum reduction shall be $3,000 in all counties. For taxable
3years 2006 and 2007, the maximum reduction shall be $3,500. For
4taxable years 2008 through 2011, the maximum reduction is
5$4,000 in all counties. For taxable year 2012, the maximum
6reduction is $5,000 in counties with 3,000,000 or more
7inhabitants and $4,000 in all other counties. For taxable years
82013 through 2016, the maximum reduction is $5,000 in all
9counties. For taxable years 2017 through 2019 and thereafter,
10the maximum reduction is $8,000 in counties with 3,000,000 or
11more inhabitants and $5,000 in all other counties. For taxable
12years 2020 and thereafter, the maximum reduction is $9,000 in
13all counties.
14    (b) For land improved with an apartment building owned and
15operated as a cooperative, the maximum reduction from the value
16of the property, as equalized by the Department, shall be
17multiplied by the number of apartments or units occupied by a
18person 65 years of age or older who is liable, by contract with
19the owner or owners of record, for paying property taxes on the
20property and is an owner of record of a legal or equitable
21interest in the cooperative apartment building, other than a
22leasehold interest. For land improved with a life care
23facility, the maximum reduction from the value of the property,
24as equalized by the Department, shall be multiplied by the
25number of apartments or units occupied by persons 65 years of
26age or older, irrespective of any legal, equitable, or

 

 

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1leasehold interest in the facility, who are liable, under a
2contract with the owner or owners of record of the facility,
3for paying property taxes on the property. In a cooperative or
4a life care facility where a homestead exemption has been
5granted, the cooperative association or the management firm of
6the cooperative or facility shall credit the savings resulting
7from that exemption only to the apportioned tax liability of
8the owner or resident who qualified for the exemption. Any
9person who willfully refuses to so credit the savings shall be
10guilty of a Class B misdemeanor. Under this Section and
11Sections 15-175, 15-176, and 15-177, "life care facility" means
12a facility, as defined in Section 2 of the Life Care Facilities
13Act, with which the applicant for the homestead exemption has a
14life care contract as defined in that Act.
15    (c) When a homestead exemption has been granted under this
16Section and the person qualifying subsequently becomes a
17resident of a facility licensed under the Assisted Living and
18Shared Housing Act, the Nursing Home Care Act, the Specialized
19Mental Health Rehabilitation Act of 2013, the ID/DD Community
20Care Act, or the MC/DD Act, the exemption shall continue so
21long as the residence continues to be occupied by the
22qualifying person's spouse if the spouse is 65 years of age or
23older, or if the residence remains unoccupied but is still
24owned by the person qualified for the homestead exemption.
25    (d) A person who will be 65 years of age during the current
26assessment year shall be eligible to apply for the homestead

 

 

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1exemption during that assessment year. Application shall be
2made during the application period in effect for the county of
3his residence.
4    (e) Beginning with assessment year 2003, for taxes payable
5in 2004, property that is first occupied as a residence after
6January 1 of any assessment year by a person who is eligible
7for the senior citizens homestead exemption under this Section
8must be granted a pro-rata exemption for the assessment year.
9The amount of the pro-rata exemption is the exemption allowed
10in the county under this Section divided by 365 and multiplied
11by the number of days during the assessment year the property
12is occupied as a residence by a person eligible for the
13exemption under this Section. The chief county assessment
14officer must adopt reasonable procedures to establish
15eligibility for this pro-rata exemption.
16    (f) The assessor or chief county assessment officer may
17determine the eligibility of a life care facility to receive
18the benefits provided by this Section, by affidavit,
19application, visual inspection, questionnaire or other
20reasonable methods in order to insure that the tax savings
21resulting from the exemption are credited by the management
22firm to the apportioned tax liability of each qualifying
23resident. The assessor may request reasonable proof that the
24management firm has so credited the exemption.
25    (g) The chief county assessment officer of each county with
26less than 3,000,000 inhabitants shall provide to each person

 

 

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1allowed a homestead exemption under this Section a form to
2designate any other person to receive a duplicate of any notice
3of delinquency in the payment of taxes assessed and levied
4under this Code on the property of the person receiving the
5exemption. The duplicate notice shall be in addition to the
6notice required to be provided to the person receiving the
7exemption, and shall be given in the manner required by this
8Code. The person filing the request for the duplicate notice
9shall pay a fee of $5 to cover administrative costs to the
10supervisor of assessments, who shall then file the executed
11designation with the county collector. Notwithstanding any
12other provision of this Code to the contrary, the filing of
13such an executed designation requires the county collector to
14provide duplicate notices as indicated by the designation. A
15designation may be rescinded by the person who executed such
16designation at any time, in the manner and form required by the
17chief county assessment officer.
18    (h) The assessor or chief county assessment officer may
19determine the eligibility of residential property to receive
20the homestead exemption provided by this Section by
21application, visual inspection, questionnaire or other
22reasonable methods. The determination shall be made in
23accordance with guidelines established by the Department.
24    (i) In counties with 3,000,000 or more inhabitants, for
25taxable years 2010 through 2018, and beginning again in taxable
26year 2024, each taxpayer who has been granted an exemption

 

 

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1under this Section must reapply on an annual basis.
2    If a reapplication is required, then the chief county
3assessment officer shall mail the application to the taxpayer
4at least 60 days prior to the last day of the application
5period for the county.
6    For taxable years 2019 through 2023, in counties with
73,000,000 or more inhabitants, a taxpayer who has been granted
8an exemption under this Section need not reapply. However, if
9the property ceases to be qualified for the exemption under
10this Section in any year for which a reapplication is not
11required under this Section, then the owner of record of the
12property shall notify the chief county assessment officer that
13the property is no longer qualified. In addition, for taxable
14years 2019 through 2023, the chief county assessment officer of
15a county with 3,000,000 or more inhabitants shall enter into an
16intergovernmental agreement with the county clerk of that
17county and the Department of Public Health, as well as any
18other appropriate governmental agency, to obtain information
19that documents the death of a taxpayer who has been granted an
20exemption under this Section. Notwithstanding any other
21provision of law, the county clerk and the Department of Public
22Health shall provide that information to the chief county
23assessment officer. The Department of Public Health shall
24supply this information no less frequently than every calendar
25quarter. Information concerning the death of a taxpayer may be
26shared with the county treasurer. The chief county assessment

 

 

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1officer shall also enter into a data exchange agreement with
2the Social Security Administration or its agent to obtain
3access to the information regarding deaths in possession of the
4Social Security Administration. The chief county assessment
5officer shall, subject to the notice requirements under
6subsection (m) of Section 9-275, terminate the exemption under
7this Section if the information obtained indicates that the
8property is no longer qualified for the exemption. In counties
9with 3,000,000 or more inhabitants, the assessor and the county
10recorder of deeds shall establish policies and practices for
11the regular exchange of information for the purpose of alerting
12the assessor whenever the transfer of ownership of any property
13receiving an exemption under this Section has occurred. When
14such a transfer occurs, the assessor shall mail a notice to the
15new owner of the property (i) informing the new owner that the
16exemption will remain in place through the year of the
17transfer, after which it will be canceled, and (ii) providing
18information pertaining to the rules for reapplying for the
19exemption if the owner qualifies. In counties with 3,000,000 or
20more inhabitants, the chief county assessment official shall
21conduct audits of all exemptions granted under this Section no
22later than December 31, 2022 and no later than December 31,
232024. The audit shall be designed to ascertain whether any
24senior homestead exemptions have been granted erroneously. If
25it is determined that a senior homestead exemption has been
26erroneously applied to a property, the chief county assessment

 

 

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1officer shall make use of the appropriate provisions of Section
29-275 in relation to the property that received the erroneous
3homestead exemption.
4    (j) In counties with less than 3,000,000 inhabitants, the
5county board may by resolution provide that if a person has
6been granted a homestead exemption under this Section, the
7person qualifying need not reapply for the exemption.
8    In counties with less than 3,000,000 inhabitants, if the
9assessor or chief county assessment officer requires annual
10application for verification of eligibility for an exemption
11once granted under this Section, the application shall be
12mailed to the taxpayer.
13    (l) The assessor or chief county assessment officer shall
14notify each person who qualifies for an exemption under this
15Section that the person may also qualify for deferral of real
16estate taxes under the Senior Citizens Real Estate Tax Deferral
17Act. The notice shall set forth the qualifications needed for
18deferral of real estate taxes, the address and telephone number
19of county collector, and a statement that applications for
20deferral of real estate taxes may be obtained from the county
21collector.
22    (m) Notwithstanding Sections 6 and 8 of the State Mandates
23Act, no reimbursement by the State is required for the
24implementation of any mandate created by this Section.
25(Source: P.A. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19;
26101-622, eff. 1-14-20.)
 

 

 

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1    (35 ILCS 200/15-172)
2    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
3Exemption.
4    (a) This Section may be cited as the Senior Citizens
5Assessment Freeze Homestead Exemption.
6    (b) As used in this Section:
7    "Applicant" means an individual who has filed an
8application under this Section.
9    "Base amount" means the base year equalized assessed value
10of the residence plus the first year's equalized assessed value
11of any added improvements which increased the assessed value of
12the residence after the base year.
13    "Base year" means the taxable year prior to the taxable
14year for which the applicant first qualifies and applies for
15the exemption provided that in the prior taxable year the
16property was improved with a permanent structure that was
17occupied as a residence by the applicant who was liable for
18paying real property taxes on the property and who was either
19(i) an owner of record of the property or had legal or
20equitable interest in the property as evidenced by a written
21instrument or (ii) had a legal or equitable interest as a
22lessee in the parcel of property that was single family
23residence. If in any subsequent taxable year for which the
24applicant applies and qualifies for the exemption the equalized
25assessed value of the residence is less than the equalized

 

 

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1assessed value in the existing base year (provided that such
2equalized assessed value is not based on an assessed value that
3results from a temporary irregularity in the property that
4reduces the assessed value for one or more taxable years), then
5that subsequent taxable year shall become the base year until a
6new base year is established under the terms of this paragraph.
7For taxable year 1999 only, the Chief County Assessment Officer
8shall review (i) all taxable years for which the applicant
9applied and qualified for the exemption and (ii) the existing
10base year. The assessment officer shall select as the new base
11year the year with the lowest equalized assessed value. An
12equalized assessed value that is based on an assessed value
13that results from a temporary irregularity in the property that
14reduces the assessed value for one or more taxable years shall
15not be considered the lowest equalized assessed value. The
16selected year shall be the base year for taxable year 1999 and
17thereafter until a new base year is established under the terms
18of this paragraph.
19    "Chief County Assessment Officer" means the County
20Assessor or Supervisor of Assessments of the county in which
21the property is located.
22    "Equalized assessed value" means the assessed value as
23equalized by the Illinois Department of Revenue.
24    "Household" means the applicant, the spouse of the
25applicant, and all persons using the residence of the applicant
26as their principal place of residence.

 

 

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1    "Household income" means the combined income of the members
2of a household for the calendar year preceding the taxable
3year.
4    "Income" has the same meaning as provided in Section 3.07
5of the Senior Citizens and Persons with Disabilities Property
6Tax Relief Act, except that, beginning in assessment year 2001,
7"income" does not include veteran's benefits.
8    "Internal Revenue Code of 1986" means the United States
9Internal Revenue Code of 1986 or any successor law or laws
10relating to federal income taxes in effect for the year
11preceding the taxable year.
12    "Life care facility that qualifies as a cooperative" means
13a facility as defined in Section 2 of the Life Care Facilities
14Act.
15    "Maximum income limitation" means:
16        (1) $35,000 prior to taxable year 1999;
17        (2) $40,000 in taxable years 1999 through 2003;
18        (3) $45,000 in taxable years 2004 through 2005;
19        (4) $50,000 in taxable years 2006 and 2007;
20        (5) $55,000 in taxable years 2008 through 2016;
21        (6) for taxable year 2017, (i) $65,000 for qualified
22    property located in a county with 3,000,000 or more
23    inhabitants and (ii) $55,000 for qualified property
24    located in a county with fewer than 3,000,000 inhabitants;
25    and
26        (7) for taxable years 2018 and 2019 thereafter, $65,000

 

 

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1    for all qualified property; and .
2        (8) for taxable years 2020 and thereafter, $75,000 for
3    all qualified property.
4    "Residence" means the principal dwelling place and
5appurtenant structures used for residential purposes in this
6State occupied on January 1 of the taxable year by a household
7and so much of the surrounding land, constituting the parcel
8upon which the dwelling place is situated, as is used for
9residential purposes. If the Chief County Assessment Officer
10has established a specific legal description for a portion of
11property constituting the residence, then that portion of
12property shall be deemed the residence for the purposes of this
13Section.
14    "Taxable year" means the calendar year during which ad
15valorem property taxes payable in the next succeeding year are
16levied.
17    (c) Beginning in taxable year 1994, a senior citizens
18assessment freeze homestead exemption is granted for real
19property that is improved with a permanent structure that is
20occupied as a residence by an applicant who (i) is 65 years of
21age or older during the taxable year, (ii) has a household
22income that does not exceed the maximum income limitation,
23(iii) is liable for paying real property taxes on the property,
24and (iv) is an owner of record of the property or has a legal or
25equitable interest in the property as evidenced by a written
26instrument. This homestead exemption shall also apply to a

 

 

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1leasehold interest in a parcel of property improved with a
2permanent structure that is a single family residence that is
3occupied as a residence by a person who (i) is 65 years of age
4or older during the taxable year, (ii) has a household income
5that does not exceed the maximum income limitation, (iii) has a
6legal or equitable ownership interest in the property as
7lessee, and (iv) is liable for the payment of real property
8taxes on that property.
9    In counties of 3,000,000 or more inhabitants, the amount of
10the exemption for all taxable years is the equalized assessed
11value of the residence in the taxable year for which
12application is made minus the base amount. In all other
13counties, the amount of the exemption is as follows: (i)
14through taxable year 2005 and for taxable year 2007 and
15thereafter, the amount of this exemption shall be the equalized
16assessed value of the residence in the taxable year for which
17application is made minus the base amount; and (ii) for taxable
18year 2006, the amount of the exemption is as follows:
19        (1) For an applicant who has a household income of
20    $45,000 or less, the amount of the exemption is the
21    equalized assessed value of the residence in the taxable
22    year for which application is made minus the base amount.
23        (2) For an applicant who has a household income
24    exceeding $45,000 but not exceeding $46,250, the amount of
25    the exemption is (i) the equalized assessed value of the
26    residence in the taxable year for which application is made

 

 

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1    minus the base amount (ii) multiplied by 0.8.
2        (3) For an applicant who has a household income
3    exceeding $46,250 but not exceeding $47,500, the amount of
4    the exemption is (i) the equalized assessed value of the
5    residence in the taxable year for which application is made
6    minus the base amount (ii) multiplied by 0.6.
7        (4) For an applicant who has a household income
8    exceeding $47,500 but not exceeding $48,750, the amount of
9    the exemption is (i) the equalized assessed value of the
10    residence in the taxable year for which application is made
11    minus the base amount (ii) multiplied by 0.4.
12        (5) For an applicant who has a household income
13    exceeding $48,750 but not exceeding $50,000, the amount of
14    the exemption is (i) the equalized assessed value of the
15    residence in the taxable year for which application is made
16    minus the base amount (ii) multiplied by 0.2.
17    When the applicant is a surviving spouse of an applicant
18for a prior year for the same residence for which an exemption
19under this Section has been granted, the base year and base
20amount for that residence are the same as for the applicant for
21the prior year.
22    Each year at the time the assessment books are certified to
23the County Clerk, the Board of Review or Board of Appeals shall
24give to the County Clerk a list of the assessed values of
25improvements on each parcel qualifying for this exemption that
26were added after the base year for this parcel and that

 

 

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1increased the assessed value of the property.
2    In the case of land improved with an apartment building
3owned and operated as a cooperative or a building that is a
4life care facility that qualifies as a cooperative, the maximum
5reduction from the equalized assessed value of the property is
6limited to the sum of the reductions calculated for each unit
7occupied as a residence by a person or persons (i) 65 years of
8age or older, (ii) with a household income that does not exceed
9the maximum income limitation, (iii) who is liable, by contract
10with the owner or owners of record, for paying real property
11taxes on the property, and (iv) who is an owner of record of a
12legal or equitable interest in the cooperative apartment
13building, other than a leasehold interest. In the instance of a
14cooperative where a homestead exemption has been granted under
15this Section, the cooperative association or its management
16firm shall credit the savings resulting from that exemption
17only to the apportioned tax liability of the owner who
18qualified for the exemption. Any person who willfully refuses
19to credit that savings to an owner who qualifies for the
20exemption is guilty of a Class B misdemeanor.
21    When a homestead exemption has been granted under this
22Section and an applicant then becomes a resident of a facility
23licensed under the Assisted Living and Shared Housing Act, the
24Nursing Home Care Act, the Specialized Mental Health
25Rehabilitation Act of 2013, the ID/DD Community Care Act, or
26the MC/DD Act, the exemption shall be granted in subsequent

 

 

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1years so long as the residence (i) continues to be occupied by
2the qualified applicant's spouse or (ii) if remaining
3unoccupied, is still owned by the qualified applicant for the
4homestead exemption.
5    Beginning January 1, 1997, when an individual dies who
6would have qualified for an exemption under this Section, and
7the surviving spouse does not independently qualify for this
8exemption because of age, the exemption under this Section
9shall be granted to the surviving spouse for the taxable year
10preceding and the taxable year of the death, provided that,
11except for age, the surviving spouse meets all other
12qualifications for the granting of this exemption for those
13years.
14    When married persons maintain separate residences, the
15exemption provided for in this Section may be claimed by only
16one of such persons and for only one residence.
17    For taxable year 1994 only, in counties having less than
183,000,000 inhabitants, to receive the exemption, a person shall
19submit an application by February 15, 1995 to the Chief County
20Assessment Officer of the county in which the property is
21located. In counties having 3,000,000 or more inhabitants, for
22taxable year 1994 and all subsequent taxable years, to receive
23the exemption, a person may submit an application to the Chief
24County Assessment Officer of the county in which the property
25is located during such period as may be specified by the Chief
26County Assessment Officer. The Chief County Assessment Officer

 

 

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1in counties of 3,000,000 or more inhabitants shall annually
2give notice of the application period by mail or by
3publication. In counties having less than 3,000,000
4inhabitants, beginning with taxable year 1995 and thereafter,
5to receive the exemption, a person shall submit an application
6by July 1 of each taxable year to the Chief County Assessment
7Officer of the county in which the property is located. A
8county may, by ordinance, establish a date for submission of
9applications that is different than July 1. The applicant shall
10submit with the application an affidavit of the applicant's
11total household income, age, marital status (and if married the
12name and address of the applicant's spouse, if known), and
13principal dwelling place of members of the household on January
141 of the taxable year. The Department shall establish, by rule,
15a method for verifying the accuracy of affidavits filed by
16applicants under this Section, and the Chief County Assessment
17Officer may conduct audits of any taxpayer claiming an
18exemption under this Section to verify that the taxpayer is
19eligible to receive the exemption. Each application shall
20contain or be verified by a written declaration that it is made
21under the penalties of perjury. A taxpayer's signing a
22fraudulent application under this Act is perjury, as defined in
23Section 32-2 of the Criminal Code of 2012. The applications
24shall be clearly marked as applications for the Senior Citizens
25Assessment Freeze Homestead Exemption and must contain a notice
26that any taxpayer who receives the exemption is subject to an

 

 

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1audit by the Chief County Assessment Officer.
2    Notwithstanding any other provision to the contrary, in
3counties having fewer than 3,000,000 inhabitants, if an
4applicant fails to file the application required by this
5Section in a timely manner and this failure to file is due to a
6mental or physical condition sufficiently severe so as to
7render the applicant incapable of filing the application in a
8timely manner, the Chief County Assessment Officer may extend
9the filing deadline for a period of 30 days after the applicant
10regains the capability to file the application, but in no case
11may the filing deadline be extended beyond 3 months of the
12original filing deadline. In order to receive the extension
13provided in this paragraph, the applicant shall provide the
14Chief County Assessment Officer with a signed statement from
15the applicant's physician, advanced practice registered nurse,
16or physician assistant stating the nature and extent of the
17condition, that, in the physician's, advanced practice
18registered nurse's, or physician assistant's opinion, the
19condition was so severe that it rendered the applicant
20incapable of filing the application in a timely manner, and the
21date on which the applicant regained the capability to file the
22application.
23    Beginning January 1, 1998, notwithstanding any other
24provision to the contrary, in counties having fewer than
253,000,000 inhabitants, if an applicant fails to file the
26application required by this Section in a timely manner and

 

 

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1this failure to file is due to a mental or physical condition
2sufficiently severe so as to render the applicant incapable of
3filing the application in a timely manner, the Chief County
4Assessment Officer may extend the filing deadline for a period
5of 3 months. In order to receive the extension provided in this
6paragraph, the applicant shall provide the Chief County
7Assessment Officer with a signed statement from the applicant's
8physician, advanced practice registered nurse, or physician
9assistant stating the nature and extent of the condition, and
10that, in the physician's, advanced practice registered
11nurse's, or physician assistant's opinion, the condition was so
12severe that it rendered the applicant incapable of filing the
13application in a timely manner.
14    In counties having less than 3,000,000 inhabitants, if an
15applicant was denied an exemption in taxable year 1994 and the
16denial occurred due to an error on the part of an assessment
17official, or his or her agent or employee, then beginning in
18taxable year 1997 the applicant's base year, for purposes of
19determining the amount of the exemption, shall be 1993 rather
20than 1994. In addition, in taxable year 1997, the applicant's
21exemption shall also include an amount equal to (i) the amount
22of any exemption denied to the applicant in taxable year 1995
23as a result of using 1994, rather than 1993, as the base year,
24(ii) the amount of any exemption denied to the applicant in
25taxable year 1996 as a result of using 1994, rather than 1993,
26as the base year, and (iii) the amount of the exemption

 

 

HB5438- 20 -LRB101 18945 HLH 68404 b

1erroneously denied for taxable year 1994.
2    For purposes of this Section, a person who will be 65 years
3of age during the current taxable year shall be eligible to
4apply for the homestead exemption during that taxable year.
5Application shall be made during the application period in
6effect for the county of his or her residence.
7    The Chief County Assessment Officer may determine the
8eligibility of a life care facility that qualifies as a
9cooperative to receive the benefits provided by this Section by
10use of an affidavit, application, visual inspection,
11questionnaire, or other reasonable method in order to insure
12that the tax savings resulting from the exemption are credited
13by the management firm to the apportioned tax liability of each
14qualifying resident. The Chief County Assessment Officer may
15request reasonable proof that the management firm has so
16credited that exemption.
17    Except as provided in this Section, all information
18received by the chief county assessment officer or the
19Department from applications filed under this Section, or from
20any investigation conducted under the provisions of this
21Section, shall be confidential, except for official purposes or
22pursuant to official procedures for collection of any State or
23local tax or enforcement of any civil or criminal penalty or
24sanction imposed by this Act or by any statute or ordinance
25imposing a State or local tax. Any person who divulges any such
26information in any manner, except in accordance with a proper

 

 

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1judicial order, is guilty of a Class A misdemeanor.
2    Nothing contained in this Section shall prevent the
3Director or chief county assessment officer from publishing or
4making available reasonable statistics concerning the
5operation of the exemption contained in this Section in which
6the contents of claims are grouped into aggregates in such a
7way that information contained in any individual claim shall
8not be disclosed.
9    Notwithstanding any other provision of law, for taxable
10year 2017 and thereafter, in counties of 3,000,000 or more
11inhabitants, the amount of the exemption shall be the greater
12of (i) the amount of the exemption otherwise calculated under
13this Section or (ii) $2,000.
14    (d) Each Chief County Assessment Officer shall annually
15publish a notice of availability of the exemption provided
16under this Section. The notice shall be published at least 60
17days but no more than 75 days prior to the date on which the
18application must be submitted to the Chief County Assessment
19Officer of the county in which the property is located. The
20notice shall appear in a newspaper of general circulation in
21the county.
22    Notwithstanding Sections 6 and 8 of the State Mandates Act,
23no reimbursement by the State is required for the
24implementation of any mandate created by this Section.
25(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
2699-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-401, eff.

 

 

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18-25-17; 100-513, eff. 1-1-18; 100-863, eff. 8-14-18.)
 
2    Section 99. Effective date. This Act takes effect upon
3becoming law.