Illinois General Assembly - Full Text of HB2966
Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Full Text of HB2966  102nd General Assembly

HB2966 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB2966

 

Introduced 2/19/2021, by Rep. Amy Elik

 

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

    Amends the Property Tax Code. Provides that, for taxable years 2021 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 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.


LRB102 15505 HLH 20868 b

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

 

 

A BILL FOR

 

HB2966LRB102 15505 HLH 20868 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
21which he or she is liable for the payment of property taxes.
22Before taxable year 2004, the maximum reduction shall be
23$2,500 in counties with 3,000,000 or more inhabitants and

 

 

HB2966- 2 -LRB102 15505 HLH 20868 b

1$2,000 in all other counties. For taxable years 2004 through
22005, the maximum reduction shall be $3,000 in all counties.
3For taxable years 2006 and 2007, the maximum reduction shall
4be $3,500. For taxable years 2008 through 2011, the maximum
5reduction is $4,000 in all counties. For taxable year 2012,
6the maximum reduction is $5,000 in counties with 3,000,000 or
7more inhabitants and $4,000 in all other counties. For taxable
8years 2013 through 2016, the maximum reduction is $5,000 in
9all counties. For taxable years 2017 through 2020 and
10thereafter, the maximum reduction is $8,000 in counties with
113,000,000 or more inhabitants and $5,000 in all other
12counties. For taxable years 2021 and thereafter, the maximum
13reduction is $8,000 in all counties.
14    (b) For land improved with an apartment building owned and
15operated as a cooperative, the maximum reduction from the
16value of the property, as equalized by the Department, shall
17be multiplied by the number of apartments or units occupied by
18a person 65 years of age or older who is liable, by contract
19with the owner or owners of record, for paying property taxes
20on the property and is an owner of record of a legal or
21equitable interest in the cooperative apartment building,
22other than a leasehold interest. For land improved with a life
23care facility, the maximum reduction from the value of the
24property, as equalized by the Department, shall be multiplied
25by the number of apartments or units occupied by persons 65
26years of age or older, irrespective of any legal, equitable,

 

 

HB2966- 3 -LRB102 15505 HLH 20868 b

1or leasehold 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"
12means a facility, as defined in Section 2 of the Life Care
13Facilities Act, with which the applicant for the homestead
14exemption has a life 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

 

 

HB2966- 4 -LRB102 15505 HLH 20868 b

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
26with less than 3,000,000 inhabitants shall provide to each

 

 

HB2966- 5 -LRB102 15505 HLH 20868 b

1person allowed a homestead exemption under this Section a form
2to designate any other person to receive a duplicate of any
3notice of delinquency in the payment of taxes assessed and
4levied under this Code on the property of the person receiving
5the exemption. The duplicate notice shall be in addition to
6the notice 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
26taxable year 2024, each taxpayer who has been granted an

 

 

HB2966- 6 -LRB102 15505 HLH 20868 b

1exemption under 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
15of a county with 3,000,000 or more inhabitants shall enter
16into an intergovernmental agreement with the county clerk of
17that county 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
22Public Health shall provide that information to the chief
23county assessment officer. The Department of Public Health
24shall supply this information no less frequently than every
25calendar quarter. Information concerning the death of a
26taxpayer may be shared with the county treasurer. The chief

 

 

HB2966- 7 -LRB102 15505 HLH 20868 b

1county assessment officer shall also enter into a data
2exchange agreement with the Social Security Administration or
3its agent to obtain access to the information regarding deaths
4in possession of the Social Security Administration. The chief
5county assessment officer shall, subject to the notice
6requirements under subsection (m) of Section 9-275, terminate
7the exemption under this Section if the information obtained
8indicates that the property is no longer qualified for the
9exemption. In counties with 3,000,000 or more inhabitants, the
10assessor and the county recorder of deeds shall establish
11policies and practices for the regular exchange of information
12for the purpose of alerting the assessor whenever the transfer
13of ownership of any property receiving an exemption under this
14Section has occurred. When such a transfer occurs, the
15assessor shall mail a notice to the new owner of the property
16(i) informing the new owner that the exemption will remain in
17place through the year of the transfer, after which it will be
18canceled, and (ii) providing information pertaining to the
19rules for reapplying for the exemption if the owner qualifies.
20In counties with 3,000,000 or more inhabitants, the chief
21county assessment official shall conduct audits of all
22exemptions granted under this Section no later than December
2331, 2022 and no later than December 31, 2024. The audit shall
24be designed to ascertain whether any senior homestead
25exemptions have been granted erroneously. If it is determined
26that a senior homestead exemption has been erroneously applied

 

 

HB2966- 8 -LRB102 15505 HLH 20868 b

1to a property, the chief county assessment officer shall make
2use of the appropriate provisions of Section 9-275 in relation
3to the property that received the erroneous homestead
4exemption.
5    (j) In counties with less than 3,000,000 inhabitants, the
6county board may by resolution provide that if a person has
7been granted a homestead exemption under this Section, the
8person qualifying need not reapply for the exemption.
9    In counties with less than 3,000,000 inhabitants, if the
10assessor or chief county assessment officer requires annual
11application for verification of eligibility for an exemption
12once granted under this Section, the application shall be
13mailed to the taxpayer.
14    (l) The assessor or chief county assessment officer shall
15notify each person who qualifies for an exemption under this
16Section that the person may also qualify for deferral of real
17estate taxes under the Senior Citizens Real Estate Tax
18Deferral Act. The notice shall set forth the qualifications
19needed for deferral of real estate taxes, the address and
20telephone number of county collector, and a statement that
21applications for deferral of real estate taxes may be obtained
22from the county collector.
23    (m) Notwithstanding Sections 6 and 8 of the State Mandates
24Act, no reimbursement by the State is required for the
25implementation of any mandate created by this Section.
26(Source: P.A. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19;

 

 

HB2966- 9 -LRB102 15505 HLH 20868 b

1101-622, eff. 1-14-20.)
 
2    (35 ILCS 200/15-172)
3    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
4Exemption.
5    (a) This Section may be cited as the Senior Citizens
6Assessment Freeze Homestead Exemption.
7    (b) As used in this Section:
8    "Applicant" means an individual who has filed an
9application under this Section.
10    "Base amount" means the base year equalized assessed value
11of the residence plus the first year's equalized assessed
12value of any added improvements which increased the assessed
13value of the residence after the base year.
14    "Base year" means the taxable year prior to the taxable
15year for which the applicant first qualifies and applies for
16the exemption provided that in the prior taxable year the
17property was improved with a permanent structure that was
18occupied as a residence by the applicant who was liable for
19paying real property taxes on the property and who was either
20(i) an owner of record of the property or had legal or
21equitable interest in the property as evidenced by a written
22instrument or (ii) had a legal or equitable interest as a
23lessee in the parcel of property that was single family
24residence. If in any subsequent taxable year for which the
25applicant applies and qualifies for the exemption the

 

 

HB2966- 10 -LRB102 15505 HLH 20868 b

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

 

 

HB2966- 11 -LRB102 15505 HLH 20868 b

1applicant, and all persons using the residence of the
2applicant as their principal place of residence.
3    "Household income" means the combined income of the
4members of a household for the calendar year preceding the
5taxable year.
6    "Income" has the same meaning as provided in Section 3.07
7of the Senior Citizens and Persons with Disabilities Property
8Tax Relief Act, except that, beginning in assessment year
92001, "income" does not include veteran's benefits.
10    "Internal Revenue Code of 1986" means the United States
11Internal Revenue Code of 1986 or any successor law or laws
12relating to federal income taxes in effect for the year
13preceding the taxable year.
14    "Life care facility that qualifies as a cooperative" means
15a facility as defined in Section 2 of the Life Care Facilities
16Act.
17    "Maximum income limitation" means:
18        (1) $35,000 prior to taxable year 1999;
19        (2) $40,000 in taxable years 1999 through 2003;
20        (3) $45,000 in taxable years 2004 through 2005;
21        (4) $50,000 in taxable years 2006 and 2007;
22        (5) $55,000 in taxable years 2008 through 2016;
23        (6) for taxable year 2017, (i) $65,000 for qualified
24    property located in a county with 3,000,000 or more
25    inhabitants and (ii) $55,000 for qualified property
26    located in a county with fewer than 3,000,000 inhabitants;

 

 

HB2966- 12 -LRB102 15505 HLH 20868 b

1    and
2        (7) for taxable years 2018 through 2020 and
3    thereafter, $65,000 for all qualified property; and .
4        (8) for taxable years 2021 and thereafter, $75,000 for
5    all qualified property.
6    "Residence" means the principal dwelling place and
7appurtenant structures used for residential purposes in this
8State occupied on January 1 of the taxable year by a household
9and so much of the surrounding land, constituting the parcel
10upon which the dwelling place is situated, as is used for
11residential purposes. If the Chief County Assessment Officer
12has established a specific legal description for a portion of
13property constituting the residence, then that portion of
14property shall be deemed the residence for the purposes of
15this Section.
16    "Taxable year" means the calendar year during which ad
17valorem property taxes payable in the next succeeding year are
18levied.
19    (c) Beginning in taxable year 1994, a senior citizens
20assessment freeze homestead exemption is granted for real
21property that is improved with a permanent structure that is
22occupied as a residence by an applicant who (i) is 65 years of
23age or older during the taxable year, (ii) has a household
24income that does not exceed the maximum income limitation,
25(iii) is liable for paying real property taxes on the
26property, and (iv) is an owner of record of the property or has

 

 

HB2966- 13 -LRB102 15505 HLH 20868 b

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

 

 

HB2966- 14 -LRB102 15505 HLH 20868 b

1    exceeding $45,000 but not exceeding $46,250, the amount of
2    the exemption is (i) the equalized assessed value of the
3    residence in the taxable year for which application is
4    made minus the base amount (ii) multiplied by 0.8.
5        (3) For an applicant who has a household income
6    exceeding $46,250 but not exceeding $47,500, the amount of
7    the exemption is (i) the equalized assessed value of the
8    residence in the taxable year for which application is
9    made minus the base amount (ii) multiplied by 0.6.
10        (4) For an applicant who has a household income
11    exceeding $47,500 but not exceeding $48,750, the amount of
12    the exemption is (i) the equalized assessed value of the
13    residence in the taxable year for which application is
14    made minus the base amount (ii) multiplied by 0.4.
15        (5) For an applicant who has a household income
16    exceeding $48,750 but not exceeding $50,000, the amount of
17    the exemption is (i) the equalized assessed value of the
18    residence in the taxable year for which application is
19    made minus the base amount (ii) multiplied by 0.2.
20    When the applicant is a surviving spouse of an applicant
21for a prior year for the same residence for which an exemption
22under this Section has been granted, the base year and base
23amount for that residence are the same as for the applicant for
24the prior year.
25    Each year at the time the assessment books are certified
26to the County Clerk, the Board of Review or Board of Appeals

 

 

HB2966- 15 -LRB102 15505 HLH 20868 b

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

 

 

HB2966- 16 -LRB102 15505 HLH 20868 b

1licensed under the Assisted Living and Shared Housing Act, the
2Nursing Home Care Act, the Specialized Mental Health
3Rehabilitation Act of 2013, the ID/DD Community Care Act, or
4the MC/DD Act, the exemption shall be granted in subsequent
5years so long as the residence (i) continues to be occupied by
6the qualified applicant's spouse or (ii) if remaining
7unoccupied, is still owned by the qualified applicant for the
8homestead exemption.
9    Beginning January 1, 1997, when an individual dies who
10would have qualified for an exemption under this Section, and
11the surviving spouse does not independently qualify for this
12exemption because of age, the exemption under this Section
13shall be granted to the surviving spouse for the taxable year
14preceding and the taxable year of the death, provided that,
15except for age, the surviving spouse meets all other
16qualifications for the granting of this exemption for those
17years.
18    When married persons maintain separate residences, the
19exemption provided for in this Section may be claimed by only
20one of such persons and for only one residence.
21    For taxable year 1994 only, in counties having less than
223,000,000 inhabitants, to receive the exemption, a person
23shall submit an application by February 15, 1995 to the Chief
24County Assessment Officer of the county in which the property
25is located. In counties having 3,000,000 or more inhabitants,
26for taxable year 1994 and all subsequent taxable years, to

 

 

HB2966- 17 -LRB102 15505 HLH 20868 b

1receive the exemption, a person may submit an application to
2the Chief County Assessment Officer of the county in which the
3property is located during such period as may be specified by
4the Chief County Assessment Officer. The Chief County
5Assessment Officer in counties of 3,000,000 or more
6inhabitants shall annually give notice of the application
7period by mail or by publication. In counties having less than
83,000,000 inhabitants, beginning with taxable year 1995 and
9thereafter, to receive the exemption, a person shall submit an
10application by July 1 of each taxable year to the Chief County
11Assessment Officer of the county in which the property is
12located. A county may, by ordinance, establish a date for
13submission of applications that is different than July 1. The
14applicant shall submit with the application an affidavit of
15the applicant's total household income, age, marital status
16(and if married the name and address of the applicant's
17spouse, if known), and principal dwelling place of members of
18the household on January 1 of the taxable year. The Department
19shall establish, by rule, a method for verifying the accuracy
20of affidavits filed by applicants under this Section, and the
21Chief County Assessment Officer may conduct audits of any
22taxpayer claiming an exemption under this Section to verify
23that the taxpayer is eligible to receive the exemption. Each
24application shall contain or be verified by a written
25declaration that it is made under the penalties of perjury. A
26taxpayer's signing a fraudulent application under this Act is

 

 

HB2966- 18 -LRB102 15505 HLH 20868 b

1perjury, as defined in Section 32-2 of the Criminal Code of
22012. The applications shall be clearly marked as applications
3for the Senior Citizens Assessment Freeze Homestead Exemption
4and must contain a notice that any taxpayer who receives the
5exemption is subject to an audit by the Chief County
6Assessment Officer.
7    Notwithstanding any other provision to the contrary, in
8counties having fewer than 3,000,000 inhabitants, if an
9applicant fails to file the application required by this
10Section in a timely manner and this failure to file is due to a
11mental or physical condition sufficiently severe so as to
12render the applicant incapable of filing the application in a
13timely manner, the Chief County Assessment Officer may extend
14the filing deadline for a period of 30 days after the applicant
15regains the capability to file the application, but in no case
16may the filing deadline be extended beyond 3 months of the
17original filing deadline. In order to receive the extension
18provided in this paragraph, the applicant shall provide the
19Chief County Assessment Officer with a signed statement from
20the applicant's physician, advanced practice registered nurse,
21or physician assistant stating the nature and extent of the
22condition, that, in the physician's, advanced practice
23registered nurse's, or physician assistant's opinion, the
24condition was so severe that it rendered the applicant
25incapable of filing the application in a timely manner, and
26the date on which the applicant regained the capability to

 

 

HB2966- 19 -LRB102 15505 HLH 20868 b

1file the application.
2    Beginning January 1, 1998, notwithstanding any other
3provision to the contrary, in counties having fewer than
43,000,000 inhabitants, if an applicant fails to file the
5application required by this Section in a timely manner and
6this failure to file is due to a mental or physical condition
7sufficiently severe so as to render the applicant incapable of
8filing the application in a timely manner, the Chief County
9Assessment Officer may extend the filing deadline for a period
10of 3 months. In order to receive the extension provided in this
11paragraph, the applicant shall provide the Chief County
12Assessment Officer with a signed statement from the
13applicant's physician, advanced practice registered nurse, or
14physician assistant stating the nature and extent of the
15condition, and that, in the physician's, advanced practice
16registered nurse's, or physician assistant's opinion, the
17condition was so severe that it rendered the applicant
18incapable of filing the application in a timely manner.
19    In counties having less than 3,000,000 inhabitants, if an
20applicant was denied an exemption in taxable year 1994 and the
21denial occurred due to an error on the part of an assessment
22official, or his or her agent or employee, then beginning in
23taxable year 1997 the applicant's base year, for purposes of
24determining the amount of the exemption, shall be 1993 rather
25than 1994. In addition, in taxable year 1997, the applicant's
26exemption shall also include an amount equal to (i) the amount

 

 

HB2966- 20 -LRB102 15505 HLH 20868 b

1of any exemption denied to the applicant in taxable year 1995
2as a result of using 1994, rather than 1993, as the base year,
3(ii) the amount of any exemption denied to the applicant in
4taxable year 1996 as a result of using 1994, rather than 1993,
5as the base year, and (iii) the amount of the exemption
6erroneously denied for taxable year 1994.
7    For purposes of this Section, a person who will be 65 years
8of age during the current taxable year shall be eligible to
9apply for the homestead exemption during that taxable year.
10Application shall be made during the application period in
11effect for the county of his or her residence.
12    The Chief County Assessment Officer may determine the
13eligibility of a life care facility that qualifies as a
14cooperative to receive the benefits provided by this Section
15by use of an affidavit, application, visual inspection,
16questionnaire, or other reasonable method in order to insure
17that the tax savings resulting from the exemption are credited
18by the management firm to the apportioned tax liability of
19each qualifying resident. The Chief County Assessment Officer
20may request reasonable proof that the management firm has so
21credited that exemption.
22    Except as provided in this Section, all information
23received by the chief county assessment officer or the
24Department from applications filed under this Section, or from
25any investigation conducted under the provisions of this
26Section, shall be confidential, except for official purposes

 

 

HB2966- 21 -LRB102 15505 HLH 20868 b

1or pursuant to official procedures for collection of any State
2or local tax or enforcement of any civil or criminal penalty or
3sanction imposed by this Act or by any statute or ordinance
4imposing a State or local tax. Any person who divulges any such
5information in any manner, except in accordance with a proper
6judicial order, is guilty of a Class A misdemeanor.
7    Nothing contained in this Section shall prevent the
8Director or chief county assessment officer from publishing or
9making available reasonable statistics concerning the
10operation of the exemption contained in this Section in which
11the contents of claims are grouped into aggregates in such a
12way that information contained in any individual claim shall
13not be disclosed.
14    Notwithstanding any other provision of law, for taxable
15year 2017 and thereafter, in counties of 3,000,000 or more
16inhabitants, the amount of the exemption shall be the greater
17of (i) the amount of the exemption otherwise calculated under
18this Section or (ii) $2,000.
19    (c-5) Notwithstanding any other provision of law, each
20chief county assessment officer may approve this exemption for
21the 2020 taxable year, without application, for any property
22that was approved for this exemption for the 2019 taxable
23year, provided that:
24        (1) the county board has declared a local disaster as
25    provided in the Illinois Emergency Management Agency Act
26    related to the COVID-19 public health emergency;

 

 

HB2966- 22 -LRB102 15505 HLH 20868 b

1        (2) the owner of record of the property as of January
2    1, 2020 is the same as the owner of record of the property
3    as of January 1, 2019;
4        (3) the exemption for the 2019 taxable year has not
5    been determined to be an erroneous exemption as defined by
6    this Code; and
7        (4) the applicant for the 2019 taxable year has not
8    asked for the exemption to be removed for the 2019 or 2020
9    taxable years.
10    Nothing in this subsection shall preclude or impair the
11authority of a chief county assessment officer to conduct
12audits of any taxpayer claiming an exemption under this
13Section to verify that the taxpayer is eligible to receive the
14exemption as provided elsewhere in this Section.
15    (d) Each Chief County Assessment Officer shall annually
16publish a notice of availability of the exemption provided
17under this Section. The notice shall be published at least 60
18days but no more than 75 days prior to the date on which the
19application must be submitted to the Chief County Assessment
20Officer of the county in which the property is located. The
21notice shall appear in a newspaper of general circulation in
22the county.
23    Notwithstanding Sections 6 and 8 of the State Mandates
24Act, no reimbursement by the State is required for the
25implementation of any mandate created by this Section.
26(Source: P.A. 100-401, eff. 8-25-17; 100-513, eff. 1-1-18;

 

 

HB2966- 23 -LRB102 15505 HLH 20868 b

1100-863, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
2    Section 99. Effective date. This Act takes effect upon
3becoming law.