Illinois General Assembly - Full Text of HB3322
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Full Text of HB3322  102nd General Assembly

HB3322 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3322

 

Introduced 2/19/2021, by Rep. David A. Welter

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 805/8.28
35 ILCS 200/9-275
35 ILCS 200/15-10
35 ILCS 200/15-172
35 ILCS 200/15-175

    Amends the Property Tax Code. Provides that the Senior Citizens Assessment Freeze Homestead Exemption also applies to persons who are quadriplegic; defines "person who is quadriplegic". Amends the State Mandates Act to make conforming changes. Effective immediately.


LRB102 14055 HLH 19407 b

 

 

A BILL FOR

 

HB3322LRB102 14055 HLH 19407 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 State Mandates Act is amended by changing
5Section 8.28 as follows:
 
6    (30 ILCS 805/8.28)
7    Sec. 8.28. Exempt mandate.
8    (a) Notwithstanding Sections 6 and 8 of this Act, no
9reimbursement by the State is required for the implementation
10of any mandate created by Public Act 93-654, 93-677, 93-679,
1193-689, 93-734, 93-753, 93-910, 93-917, 93-1036, 93-1038,
1293-1079, or 93-1090.
13    (b) Notwithstanding Sections 6 and 8 of this Act, no
14reimbursement by the State is required for the implementation
15of any mandate created by the Senior Citizens and Persons who
16are Quadriplegic Assessment Freeze Homestead Exemption under
17Section 15-172 of the Property Tax Code, the General Homestead
18Exemption under Section 15-175 of the Property Tax Code, the
19alternative General Homestead Exemption under Section 15-176
20of the Property Tax Code, the Homestead Improvements Exemption
21under Section 15-180 of the Property Tax Code, and by Public
22Act 93-715.
23(Source: P.A. 95-331, eff. 8-21-07.)
 

 

 

HB3322- 2 -LRB102 14055 HLH 19407 b

1    Section 10. The Property Tax Code is amended by changing
2Sections 9-275, 15-10, 15-172, and 15-175 as follows:
 
3    (35 ILCS 200/9-275)
4    Sec. 9-275. Erroneous homestead exemptions.
5    (a) For purposes of this Section:
6    "Erroneous homestead exemption" means a homestead
7exemption that was granted for real property in a taxable year
8if the property was not eligible for that exemption in that
9taxable year. If the taxpayer receives an erroneous homestead
10exemption under a single Section of this Code for the same
11property in multiple years, that exemption is considered a
12single erroneous homestead exemption for purposes of this
13Section. However, if the taxpayer receives erroneous homestead
14exemptions under multiple Sections of this Code for the same
15property, or if the taxpayer receives erroneous homestead
16exemptions under the same Section of this Code for multiple
17properties, then each of those exemptions is considered a
18separate erroneous homestead exemption for purposes of this
19Section.
20    "Homestead exemption" means an exemption under Section
2115-165 (veterans with disabilities), 15-167 (returning
22veterans), 15-168 (persons with disabilities), 15-169
23(standard homestead for veterans with disabilities), 15-170
24(senior citizens), 15-172 (senior citizens and persons who are

 

 

HB3322- 3 -LRB102 14055 HLH 19407 b

1quadriplegic assessment freeze), 15-175 (general homestead),
215-176 (alternative general homestead), or 15-177 (long-time
3occupant).
4    "Erroneous exemption principal amount" means the total
5difference between the property taxes actually billed to a
6property index number and the amount of property taxes that
7would have been billed but for the erroneous exemption or
8exemptions.
9    "Taxpayer" means the property owner or leasehold owner
10that erroneously received a homestead exemption upon property.
11    (b) Notwithstanding any other provision of law, in
12counties with 3,000,000 or more inhabitants, the chief county
13assessment officer shall include the following information
14with each assessment notice sent in a general assessment year:
15(1) a list of each homestead exemption available under Article
1615 of this Code and a description of the eligibility criteria
17for that exemption, including the number of assessment years
18of automatic renewal remaining on a current senior citizens
19homestead exemption if such an exemption has been applied to
20the property; (2) a list of each homestead exemption applied
21to the property in the current assessment year; (3)
22information regarding penalties and interest that may be
23incurred under this Section if the taxpayer received an
24erroneous homestead exemption in a previous taxable year; and
25(4) notice of the 60-day grace period available under this
26subsection. If, within 60 days after receiving his or her

 

 

HB3322- 4 -LRB102 14055 HLH 19407 b

1assessment notice, the taxpayer notifies the chief county
2assessment officer that he or she received an erroneous
3homestead exemption in a previous taxable year, and if the
4taxpayer pays the erroneous exemption principal amount, plus
5interest as provided in subsection (f), then the taxpayer
6shall not be liable for the penalties provided in subsection
7(f) with respect to that exemption.
8    (c) In counties with 3,000,000 or more inhabitants, when
9the chief county assessment officer determines that one or
10more erroneous homestead exemptions was applied to the
11property, the erroneous exemption principal amount, together
12with all applicable interest and penalties as provided in
13subsections (f) and (j), shall constitute a lien in the name of
14the People of Cook County on the property receiving the
15erroneous homestead exemption. Upon becoming aware of the
16existence of one or more erroneous homestead exemptions, the
17chief county assessment officer shall cause to be served, by
18both regular mail and certified mail, a notice of discovery as
19set forth in subsection (c-5). The chief county assessment
20officer in a county with 3,000,000 or more inhabitants may
21cause a lien to be recorded against property that (1) is
22located in the county and (2) received one or more erroneous
23homestead exemptions if, upon determination of the chief
24county assessment officer, the taxpayer received: (A) one or 2
25erroneous homestead exemptions for real property, including at
26least one erroneous homestead exemption granted for the

 

 

HB3322- 5 -LRB102 14055 HLH 19407 b

1property against which the lien is sought, during any of the 3
2collection years immediately prior to the current collection
3year in which the notice of discovery is served; or (B) 3 or
4more erroneous homestead exemptions for real property,
5including at least one erroneous homestead exemption granted
6for the property against which the lien is sought, during any
7of the 6 collection years immediately prior to the current
8collection year in which the notice of discovery is served.
9Prior to recording the lien against the property, the chief
10county assessment officer shall cause to be served, by both
11regular mail and certified mail, return receipt requested, on
12the person to whom the most recent tax bill was mailed and the
13owner of record, a notice of intent to record a lien against
14the property. The chief county assessment officer shall cause
15the notice of intent to record a lien to be served within 3
16years from the date on which the notice of discovery was
17served.
18    (c-5) The notice of discovery described in subsection (c)
19shall: (1) identify, by property index number, the property
20for which the chief county assessment officer has knowledge
21indicating the existence of an erroneous homestead exemption;
22(2) set forth the taxpayer's liability for principal,
23interest, penalties, and administrative costs including, but
24not limited to, recording fees described in subsection (f);
25(3) inform the taxpayer that he or she will be served with a
26notice of intent to record a lien within 3 years from the date

 

 

HB3322- 6 -LRB102 14055 HLH 19407 b

1of service of the notice of discovery; (4) inform the taxpayer
2that he or she may pay the outstanding amount, plus interest,
3penalties, and administrative costs at any time prior to being
4served with the notice of intent to record a lien or within 30
5days after the notice of intent to record a lien is served; and
6(5) inform the taxpayer that, if the taxpayer provided notice
7to the chief county assessment officer as provided in
8subsection (d-1) of Section 15-175 of this Code, upon
9submission by the taxpayer of evidence of timely notice and
10receipt thereof by the chief county assessment officer, the
11chief county assessment officer will withdraw the notice of
12discovery and reissue a notice of discovery in compliance with
13this Section in which the taxpayer is not liable for interest
14and penalties for the current tax year in which the notice was
15received.
16    For the purposes of this subsection (c-5):
17    "Collection year" means the year in which the first and
18second installment of the current tax year is billed.
19    "Current tax year" means the year prior to the collection
20year.
21    (d) The notice of intent to record a lien described in
22subsection (c) shall: (1) identify, by property index number,
23the property against which the lien is being sought; (2)
24identify each specific homestead exemption that was
25erroneously granted and the year or years in which each
26exemption was granted; (3) set forth the erroneous exemption

 

 

HB3322- 7 -LRB102 14055 HLH 19407 b

1principal amount due and the interest amount and any penalty
2and administrative costs due; (4) inform the taxpayer that he
3or she may request a hearing within 30 days after service and
4may appeal the hearing officer's ruling to the circuit court;
5(5) inform the taxpayer that he or she may pay the erroneous
6exemption principal amount, plus interest and penalties,
7within 30 days after service; and (6) inform the taxpayer
8that, if the lien is recorded against the property, the amount
9of the lien will be adjusted to include the applicable
10recording fee and that fees for recording a release of the lien
11shall be incurred by the taxpayer. A lien shall not be filed
12pursuant to this Section if the taxpayer pays the erroneous
13exemption principal amount, plus penalties and interest,
14within 30 days of service of the notice of intent to record a
15lien.
16    (e) The notice of intent to record a lien shall also
17include a form that the taxpayer may return to the chief county
18assessment officer to request a hearing. The taxpayer may
19request a hearing by returning the form within 30 days after
20service. The hearing shall be held within 90 days after the
21taxpayer is served. The chief county assessment officer shall
22promulgate rules of service and procedure for the hearing. The
23chief county assessment officer must generally follow rules of
24evidence and practices that prevail in the county circuit
25courts, but, because of the nature of these proceedings, the
26chief county assessment officer is not bound by those rules in

 

 

HB3322- 8 -LRB102 14055 HLH 19407 b

1all particulars. The chief county assessment officer shall
2appoint a hearing officer to oversee the hearing. The taxpayer
3shall be allowed to present evidence to the hearing officer at
4the hearing. After taking into consideration all the relevant
5testimony and evidence, the hearing officer shall make an
6administrative decision on whether the taxpayer was
7erroneously granted a homestead exemption for the taxable year
8in question. The taxpayer may appeal the hearing officer's
9ruling to the circuit court of the county where the property is
10located as a final administrative decision under the
11Administrative Review Law.
12    (f) A lien against the property imposed under this Section
13shall be filed with the county recorder of deeds, but may not
14be filed sooner than 60 days after the notice of intent to
15record a lien was delivered to the taxpayer if the taxpayer
16does not request a hearing, or until the conclusion of the
17hearing and all appeals if the taxpayer does request a
18hearing. If a lien is filed pursuant to this Section and the
19taxpayer received one or 2 erroneous homestead exemptions
20during any of the 3 collection years immediately prior to the
21current collection year in which the notice of discovery is
22served, then the erroneous exemption principal amount, plus
2310% interest per annum or portion thereof from the date the
24erroneous exemption principal amount would have become due if
25properly included in the tax bill, shall be charged against
26the property by the chief county assessment officer. However,

 

 

HB3322- 9 -LRB102 14055 HLH 19407 b

1if a lien is filed pursuant to this Section and the taxpayer
2received 3 or more erroneous homestead exemptions during any
3of the 6 collection years immediately prior to the current
4collection year in which the notice of discovery is served,
5the erroneous exemption principal amount, plus a penalty of
650% of the total amount of the erroneous exemption principal
7amount for that property and 10% interest per annum or portion
8thereof from the date the erroneous exemption principal amount
9would have become due if properly included in the tax bill,
10shall be charged against the property by the chief county
11assessment officer. If a lien is filed pursuant to this
12Section, the taxpayer shall not be liable for interest that
13accrues between the date the notice of discovery is served and
14the date the lien is filed. Before recording the lien with the
15county recorder of deeds, the chief county assessment officer
16shall adjust the amount of the lien to add administrative
17costs, including but not limited to the applicable recording
18fee, to the total lien amount.
19    (g) If a person received an erroneous homestead exemption
20under Section 15-170 and: (1) the person was the spouse,
21child, grandchild, brother, sister, niece, or nephew of the
22previous taxpayer; and (2) the person received the property by
23bequest or inheritance; then the person is not liable for the
24penalties imposed under this Section for any year or years
25during which the chief county assessment officer did not
26require an annual application for the exemption or, in a

 

 

HB3322- 10 -LRB102 14055 HLH 19407 b

1county with 3,000,000 or more inhabitants, an application for
2renewal of a multi-year exemption pursuant to subsection (i)
3of Section 15-170, as the case may be. However, that person is
4responsible for any interest owed under subsection (f).
5    (h) If the erroneous homestead exemption was granted as a
6result of a clerical error or omission on the part of the chief
7county assessment officer, and if the taxpayer has paid the
8tax bills as received for the year in which the error occurred,
9then the interest and penalties authorized by this Section
10with respect to that homestead exemption shall not be
11chargeable to the taxpayer. However, nothing in this Section
12shall prevent the collection of the erroneous exemption
13principal amount due and owing.
14    (i) A lien under this Section is not valid as to (1) any
15bona fide purchaser for value without notice of the erroneous
16homestead exemption whose rights in and to the underlying
17parcel arose after the erroneous homestead exemption was
18granted but before the filing of the notice of lien; or (2) any
19mortgagee, judgment creditor, or other lienor whose rights in
20and to the underlying parcel arose before the filing of the
21notice of lien. A title insurance policy for the property that
22is issued by a title company licensed to do business in the
23State showing that the property is free and clear of any liens
24imposed under this Section shall be prima facie evidence that
25the taxpayer is without notice of the erroneous homestead
26exemption. Nothing in this Section shall be deemed to impair

 

 

HB3322- 11 -LRB102 14055 HLH 19407 b

1the rights of subsequent creditors and subsequent purchasers
2under Section 30 of the Conveyances Act.
3    (j) When a lien is filed against the property pursuant to
4this Section, the chief county assessment officer shall mail a
5copy of the lien to the person to whom the most recent tax bill
6was mailed and to the owner of record, and the outstanding
7liability created by such a lien is due and payable within 30
8days after the mailing of the lien by the chief county
9assessment officer. This liability is deemed delinquent and
10shall bear interest beginning on the day after the due date at
11a rate of 1.5% per month or portion thereof. Payment shall be
12made to the county treasurer. Upon receipt of the full amount
13due, as determined by the chief county assessment officer, the
14county treasurer shall distribute the amount paid as provided
15in subsection (k). Upon presentment by the taxpayer to the
16chief county assessment officer of proof of payment of the
17total liability, the chief county assessment officer shall
18provide in reasonable form a release of the lien. The release
19of the lien provided shall clearly inform the taxpayer that it
20is the responsibility of the taxpayer to record the lien
21release form with the county recorder of deeds and to pay any
22applicable recording fees.
23    (k) The county treasurer shall pay collected erroneous
24exemption principal amounts, pro rata, to the taxing
25districts, or their legal successors, that levied upon the
26subject property in the taxable year or years for which the

 

 

HB3322- 12 -LRB102 14055 HLH 19407 b

1erroneous homestead exemptions were granted, except as set
2forth in this Section. The county treasurer shall deposit
3collected penalties and interest into a special fund
4established by the county treasurer to offset the costs of
5administration of the provisions of this Section by the chief
6county assessment officer's office, as appropriated by the
7county board. If the costs of administration of this Section
8exceed the amount of interest and penalties collected in the
9special fund, the chief county assessor shall be reimbursed by
10each taxing district or their legal successors for those
11costs. Such costs shall be paid out of the funds collected by
12the county treasurer on behalf of each taxing district
13pursuant to this Section.
14    (l) The chief county assessment officer in a county with
153,000,000 or more inhabitants shall establish an amnesty
16period for all taxpayers owing any tax due to an erroneous
17homestead exemption granted in a tax year prior to the 2013 tax
18year. The amnesty period shall begin on the effective date of
19this amendatory Act of the 98th General Assembly and shall run
20through December 31, 2013. If, during the amnesty period, the
21taxpayer pays the entire arrearage of taxes due for tax years
22prior to 2013, the county clerk shall abate and not seek to
23collect any interest or penalties that may be applicable and
24shall not seek civil or criminal prosecution for any taxpayer
25for tax years prior to 2013. Failure to pay all such taxes due
26during the amnesty period established under this Section shall

 

 

HB3322- 13 -LRB102 14055 HLH 19407 b

1invalidate the amnesty period for that taxpayer.
2    The chief county assessment officer in a county with
33,000,000 or more inhabitants shall (i) mail notice of the
4amnesty period with the tax bills for the second installment
5of taxes for the 2012 assessment year and (ii) as soon as
6possible after the effective date of this amendatory Act of
7the 98th General Assembly, publish notice of the amnesty
8period in a newspaper of general circulation in the county.
9Notices shall include information on the amnesty period, its
10purpose, and the method by which to make payment.
11    Taxpayers who are a party to any criminal investigation or
12to any civil or criminal litigation that is pending in any
13circuit court or appellate court, or in the Supreme Court of
14this State, for nonpayment, delinquency, or fraud in relation
15to any property tax imposed by any taxing district located in
16the State on the effective date of this amendatory Act of the
1798th General Assembly may not take advantage of the amnesty
18period.
19    A taxpayer who has claimed 3 or more homestead exemptions
20in error shall not be eligible for the amnesty period
21established under this subsection.
22    (m) Notwithstanding any other provision of law, for
23taxable years 2019 through 2023, in counties with 3,000,000 or
24more inhabitants, the chief county assessment officer shall,
25if he or she learns that a taxpayer who has been granted a
26senior citizens homestead exemption has died during the period

 

 

HB3322- 14 -LRB102 14055 HLH 19407 b

1to which the exemption applies, send a notice to the address on
2record for the owner of record of the property notifying the
3owner that the exemption will be terminated unless, within 90
4days after the notice is sent, the chief county assessment
5officer is provided with a basis to continue the exemption.
6The notice shall be sent by first-class mail, in an envelope
7that bears on its front, in boldface red lettering that is at
8least one inch in size, the words "Notice of Exemption
9Termination"; however, if the taxpayer elects to receive the
10notice by email and provides an email address, then the notice
11shall be sent by email.
12(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
 
13    (35 ILCS 200/15-10)
14    Sec. 15-10. Exempt property; procedures for certification.
15    (a) All property granted an exemption by the Department
16pursuant to the requirements of Section 15-5 and described in
17the Sections following Section 15-30 and preceding Section
1816-5, to the extent therein limited, is exempt from taxation.
19In order to maintain that exempt status, the titleholder or
20the owner of the beneficial interest of any property that is
21exempt must file with the chief county assessment officer, on
22or before January 31 of each year (May 31 in the case of
23property exempted by Section 15-170), an affidavit stating
24whether there has been any change in the ownership or use of
25the property, the status of the owner-resident, the

 

 

HB3322- 15 -LRB102 14055 HLH 19407 b

1satisfaction by a relevant hospital entity of the condition
2for an exemption under Section 15-86, or that a veteran with a
3disability who qualifies under Section 15-165 owned and used
4the property as of January 1 of that year. The nature of any
5change shall be stated in the affidavit. Failure to file an
6affidavit shall, in the discretion of the assessment officer,
7constitute cause to terminate the exemption of that property,
8notwithstanding any other provision of this Code. Owners of 5
9or more such exempt parcels within a county may file a single
10annual affidavit in lieu of an affidavit for each parcel. The
11assessment officer, upon request, shall furnish an affidavit
12form to the owners, in which the owner may state whether there
13has been any change in the ownership or use of the property or
14status of the owner or resident as of January 1 of that year.
15The owner of 5 or more exempt parcels shall list all the
16properties giving the same information for each parcel as
17required of owners who file individual affidavits.
18    (b) However, titleholders or owners of the beneficial
19interest in any property exempted under any of the following
20provisions are not required to submit an annual filing under
21this Section:
22        (1) Section 15-45 (burial grounds) in counties of less
23    than 3,000,000 inhabitants and owned by a not-for-profit
24    organization.
25        (2) Section 15-40.
26        (3) Section 15-50 (United States property).

 

 

HB3322- 16 -LRB102 14055 HLH 19407 b

1    (c) If there is a change in use or ownership, however,
2notice must be filed pursuant to Section 15-20.
3    (d) An application for homestead exemptions shall be filed
4as provided in Section 15-170 (senior citizens homestead
5exemption), Section 15-172 (senior citizens and persons who
6are quadriplegic assessment freeze homestead exemption), and
7Sections 15-175 (general homestead exemption), 15-176 (general
8alternative homestead exemption), and 15-177 (long-time
9occupant homestead exemption), respectively.
10    (e) For purposes of determining satisfaction of the
11condition for an exemption under Section 15-86:
12        (1) The "year for which exemption is sought" is the
13    year prior to the year in which the affidavit is due.
14        (2) The "hospital year" is the fiscal year of the
15    relevant hospital entity, or the fiscal year of one of the
16    hospitals in the hospital system if the relevant hospital
17    entity is a hospital system with members with different
18    fiscal years, that ends in the year prior to the year in
19    which the affidavit is due. However, if that fiscal year
20    ends 3 months or less before the date on which the
21    affidavit is due, the relevant hospital entity shall file
22    an interim affidavit based on the currently available
23    information, and shall file a supplemental affidavit
24    within 90 days of date on which the application was due, if
25    the information in the relevant hospital entity's audited
26    financial statements changes the interim affidavit's

 

 

HB3322- 17 -LRB102 14055 HLH 19407 b

1    statement concerning the entity's compliance with the
2    calculation required by Section 15-86.
3        (3) The affidavit shall be accompanied by an exhibit
4    prepared by the relevant hospital entity showing (A) the
5    value of the relevant hospital entity's services and
6    activities, if any, under items (1) through (7) of
7    subsection (e) of Section 15-86, stated separately for
8    each item, and (B) the value relating to the relevant
9    hospital entity's estimated property tax liability under
10    paragraphs (A), (B), and (C) of item (1) of subsection (g)
11    of Section 15-86; under paragraphs (A), (B), and (C) of
12    item (2) of subsection (g) of Section 15-86; and under
13    item (3) of subsection (g) of Section 15-86.
14(Source: P.A. 99-143, eff. 7-27-15.)
 
15    (35 ILCS 200/15-172)
16    Sec. 15-172. Senior Citizens and Persons who are
17Quadriplegic Assessment Freeze Homestead Exemption.
18    (a) This Section may be cited as the Senior Citizens and
19Persons who are Quadriplegic Assessment Freeze Homestead
20Exemption.
21    (b) As used in this Section:
22    "Applicant" means an individual who has filed an
23application under this Section.
24    "Base amount" means the base year equalized assessed value
25of the residence plus the first year's equalized assessed

 

 

HB3322- 18 -LRB102 14055 HLH 19407 b

1value of any added improvements which increased the assessed
2value of the residence after the base year.
3    "Base year" means the taxable year prior to the taxable
4year for which the applicant first qualifies and applies for
5the exemption provided that in the prior taxable year the
6property was improved with a permanent structure that was
7occupied as a residence by the applicant who was liable for
8paying real property taxes on the property and who was either
9(i) an owner of record of the property or had legal or
10equitable interest in the property as evidenced by a written
11instrument or (ii) had a legal or equitable interest as a
12lessee in the parcel of property that was single family
13residence. If in any subsequent taxable year for which the
14applicant applies and qualifies for the exemption the
15equalized assessed value of the residence is less than the
16equalized assessed value in the existing base year (provided
17that such equalized assessed value is not based on an assessed
18value that results from a temporary irregularity in the
19property that reduces the assessed value for one or more
20taxable years), then that subsequent taxable year shall become
21the base year until a new base year is established under the
22terms of this paragraph. For taxable year 1999 only, the Chief
23County Assessment Officer shall review (i) all taxable years
24for which the applicant applied and qualified for the
25exemption and (ii) the existing base year. The assessment
26officer shall select as the new base year the year with the

 

 

HB3322- 19 -LRB102 14055 HLH 19407 b

1lowest equalized assessed value. An equalized assessed value
2that is based on an assessed value that results from a
3temporary irregularity in the property that reduces the
4assessed value for one or more taxable years shall not be
5considered the lowest equalized assessed value. The selected
6year shall be the base year for taxable year 1999 and
7thereafter until a new base year is established under the
8terms of this paragraph.
9    "Chief County Assessment Officer" means the County
10Assessor or Supervisor of Assessments of the county in which
11the property is located.
12    "Equalized assessed value" means the assessed value as
13equalized by the Illinois Department of Revenue.
14    "Household" means the applicant, the spouse of the
15applicant, and all persons using the residence of the
16applicant as their principal place of residence.
17    "Household income" means the combined income of the
18members of a household for the calendar year preceding the
19taxable year.
20    "Income" has the same meaning as provided in Section 3.07
21of the Senior Citizens and Persons with Disabilities Property
22Tax Relief Act, except that, beginning in assessment year
232001, "income" does not include veteran's benefits.
24    "Internal Revenue Code of 1986" means the United States
25Internal Revenue Code of 1986 or any successor law or laws
26relating to federal income taxes in effect for the year

 

 

HB3322- 20 -LRB102 14055 HLH 19407 b

1preceding the taxable year.
2    "Life care facility that qualifies as a cooperative" means
3a facility as defined in Section 2 of the Life Care Facilities
4Act.
5    "Maximum income limitation" means:
6        (1) $35,000 prior to taxable year 1999;
7        (2) $40,000 in taxable years 1999 through 2003;
8        (3) $45,000 in taxable years 2004 through 2005;
9        (4) $50,000 in taxable years 2006 and 2007;
10        (5) $55,000 in taxable years 2008 through 2016;
11        (6) for taxable year 2017, (i) $65,000 for qualified
12    property located in a county with 3,000,000 or more
13    inhabitants and (ii) $55,000 for qualified property
14    located in a county with fewer than 3,000,000 inhabitants;
15    and
16        (7) for taxable years 2018 and thereafter, $65,000 for
17    all qualified property.
18    "Person who is quadriplegic" means a person affected with
19partial or complete paralysis of both the arms and legs,
20especially as a result of a spinal cord injury or disease in
21the region of the neck. Persons applying for the exemption
22under this Section as a person who is quadriplegic must submit
23proof of the disability in the manner prescribed by the chief
24county assessment officer.
25    "Residence" means the principal dwelling place and
26appurtenant structures used for residential purposes in this

 

 

HB3322- 21 -LRB102 14055 HLH 19407 b

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

 

 

HB3322- 22 -LRB102 14055 HLH 19407 b

1or older or is a person who is quadriplegic during the taxable
2year, (ii) has a household income that does not exceed the
3maximum income limitation, (iii) has a legal or equitable
4ownership interest in the property as lessee, and (iv) is
5liable for the payment of real property taxes on that
6property.
7    In counties of 3,000,000 or more inhabitants, the amount
8of the exemption for all taxable years is the equalized
9assessed value of the residence in the taxable year for which
10application is made minus the base amount. In all other
11counties, the amount of the exemption is as follows: (i)
12through taxable year 2005 and for taxable year 2007 and
13thereafter, the amount of this exemption shall be the
14equalized assessed value of the residence in the taxable year
15for which application is made minus the base amount; and (ii)
16for taxable year 2006, the amount of the exemption is as
17follows:
18        (1) For an applicant who has a household income of
19    $45,000 or less, the amount of the exemption is the
20    equalized assessed value of the residence in the taxable
21    year for which application is made minus the base amount.
22        (2) For an applicant who has a household income
23    exceeding $45,000 but not exceeding $46,250, the amount of
24    the exemption is (i) the equalized assessed value of the
25    residence in the taxable year for which application is
26    made minus the base amount (ii) multiplied by 0.8.

 

 

HB3322- 23 -LRB102 14055 HLH 19407 b

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

 

 

HB3322- 24 -LRB102 14055 HLH 19407 b

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

 

 

HB3322- 25 -LRB102 14055 HLH 19407 b

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 for senior citizens and January
61, 2021 for persons who are quadriplegic, when an individual
7dies who would have qualified for an exemption under this
8Section, and the surviving spouse does not independently
9qualify for this exemption because of age or non-disability,
10the exemption under this Section shall be granted to the
11surviving spouse for the taxable year preceding and the
12taxable year of the death, provided that, except for age or
13non-disability, the surviving spouse meets all other
14qualifications for the granting of this exemption for those
15years.
16    When married persons maintain separate residences, the
17exemption provided for in this Section may be claimed by only
18one of such persons and for only one residence.
19    For taxable year 1994 only, in counties having less than
203,000,000 inhabitants, to receive the exemption, a person
21shall submit an application by February 15, 1995 to the Chief
22County Assessment Officer of the county in which the property
23is located. In counties having 3,000,000 or more inhabitants,
24for taxable year 1994 and all subsequent taxable years, to
25receive the exemption, a person may submit an application to
26the Chief County Assessment Officer of the county in which the

 

 

HB3322- 26 -LRB102 14055 HLH 19407 b

1property is located during such period as may be specified by
2the Chief County Assessment Officer. The Chief County
3Assessment Officer in counties of 3,000,000 or more
4inhabitants shall annually give notice of the application
5period by mail or by publication. In counties having less than
63,000,000 inhabitants, beginning with taxable year 1995 and
7thereafter, to receive the exemption, a person shall submit an
8application by July 1 of each taxable year to the Chief County
9Assessment Officer of the county in which the property is
10located. A county may, by ordinance, establish a date for
11submission of applications that is different than July 1. The
12applicant shall submit with the application an affidavit of
13the applicant's total household income, age, marital status
14(and if married the name and address of the applicant's
15spouse, if known), disability (if applying for the exemption
16as a person who is quadriplegic), and principal dwelling place
17of members of the household on January 1 of the taxable year.
18The Department shall establish, by rule, a method for
19verifying the accuracy of affidavits filed by applicants under
20this Section, and the Chief County Assessment Officer may
21conduct audits of any taxpayer claiming an exemption under
22this Section to verify that the taxpayer is eligible to
23receive the exemption. Each application shall contain or be
24verified by a written declaration that it is made under the
25penalties of perjury. A taxpayer's signing a fraudulent
26application under this Act is perjury, as defined in Section

 

 

HB3322- 27 -LRB102 14055 HLH 19407 b

132-2 of the Criminal Code of 2012. The applications shall be
2clearly marked as applications for the Senior Citizens and
3Persons who are Quadriplegic Assessment Freeze Homestead
4Exemption and must contain a notice that any taxpayer who
5receives the exemption is subject to an audit by the Chief
6County Assessment 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

 

 

HB3322- 28 -LRB102 14055 HLH 19407 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

 

 

HB3322- 29 -LRB102 14055 HLH 19407 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 or a person who is quadriplegic during the current
9taxable year shall be eligible to apply for the homestead
10exemption during that taxable year. Application shall be made
11during the application period in effect for the county of his
12or her residence.
13    The Chief County Assessment Officer may determine the
14eligibility of a life care facility that qualifies as a
15cooperative to receive the benefits provided by this Section
16by use of an affidavit, application, visual inspection,
17questionnaire, or other reasonable method in order to insure
18that the tax savings resulting from the exemption are credited
19by the management firm to the apportioned tax liability of
20each qualifying resident. The Chief County Assessment Officer
21may request reasonable proof that the management firm has so
22credited that exemption.
23    Except as provided in this Section, all information
24received by the chief county assessment officer or the
25Department from applications filed under this Section, or from
26any investigation conducted under the provisions of this

 

 

HB3322- 30 -LRB102 14055 HLH 19407 b

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

 

 

HB3322- 31 -LRB102 14055 HLH 19407 b

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

 

 

HB3322- 32 -LRB102 14055 HLH 19407 b

1(Source: P.A. 100-401, eff. 8-25-17; 100-513, eff. 1-1-18;
2100-863, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
3    (35 ILCS 200/15-175)
4    Sec. 15-175. General homestead exemption.
5    (a) Except as provided in Sections 15-176 and 15-177,
6homestead property is entitled to an annual homestead
7exemption limited, except as described here with relation to
8cooperatives or life care facilities, to a reduction in the
9equalized assessed value of homestead property equal to the
10increase in equalized assessed value for the current
11assessment year above the equalized assessed value of the
12property for 1977, up to the maximum reduction set forth
13below. If however, the 1977 equalized assessed value upon
14which taxes were paid is subsequently determined by local
15assessing officials, the Property Tax Appeal Board, or a court
16to have been excessive, the equalized assessed value which
17should have been placed on the property for 1977 shall be used
18to determine the amount of the exemption.
19    (b) Except as provided in Section 15-176, the maximum
20reduction before taxable year 2004 shall be $4,500 in counties
21with 3,000,000 or more inhabitants and $3,500 in all other
22counties. Except as provided in Sections 15-176 and 15-177,
23for taxable years 2004 through 2007, the maximum reduction
24shall be $5,000, for taxable year 2008, the maximum reduction
25is $5,500, and, for taxable years 2009 through 2011, the

 

 

HB3322- 33 -LRB102 14055 HLH 19407 b

1maximum reduction is $6,000 in all counties. For taxable years
22012 through 2016, the maximum reduction is $7,000 in counties
3with 3,000,000 or more inhabitants and $6,000 in all other
4counties. For taxable years 2017 and thereafter, the maximum
5reduction is $10,000 in counties with 3,000,000 or more
6inhabitants and $6,000 in all other counties. If a county has
7elected to subject itself to the provisions of Section 15-176
8as provided in subsection (k) of that Section, then, for the
9first taxable year only after the provisions of Section 15-176
10no longer apply, for owners who, for the taxable year, have not
11been granted a senior citizens and persons who are
12quadriplegic assessment freeze homestead exemption under
13Section 15-172 or a long-time occupant homestead exemption
14under Section 15-177, there shall be an additional exemption
15of $5,000 for owners with a household income of $30,000 or
16less.
17    (c) In counties with fewer than 3,000,000 inhabitants, if,
18based on the most recent assessment, the equalized assessed
19value of the homestead property for the current assessment
20year is greater than the equalized assessed value of the
21property for 1977, the owner of the property shall
22automatically receive the exemption granted under this Section
23in an amount equal to the increase over the 1977 assessment up
24to the maximum reduction set forth in this Section.
25    (d) If in any assessment year beginning with the 2000
26assessment year, homestead property has a pro-rata valuation

 

 

HB3322- 34 -LRB102 14055 HLH 19407 b

1under Section 9-180 resulting in an increase in the assessed
2valuation, a reduction in equalized assessed valuation equal
3to the increase in equalized assessed value of the property
4for the year of the pro-rata valuation above the equalized
5assessed value of the property for 1977 shall be applied to the
6property on a proportionate basis for the period the property
7qualified as homestead property during the assessment year.
8The maximum proportionate homestead exemption shall not exceed
9the maximum homestead exemption allowed in the county under
10this Section divided by 365 and multiplied by the number of
11days the property qualified as homestead property.
12    (d-1) In counties with 3,000,000 or more inhabitants,
13where the chief county assessment officer provides a notice of
14discovery, if a property is not occupied by its owner as a
15principal residence as of January 1 of the current tax year,
16then the property owner shall notify the chief county
17assessment officer of that fact on a form prescribed by the
18chief county assessment officer. That notice must be received
19by the chief county assessment officer on or before March 1 of
20the collection year. If mailed, the form shall be sent by
21certified mail, return receipt requested. If the form is
22provided in person, the chief county assessment officer shall
23provide a date stamped copy of the notice. Failure to provide
24timely notice pursuant to this subsection (d-1) shall result
25in the exemption being treated as an erroneous exemption. Upon
26timely receipt of the notice for the current tax year, no

 

 

HB3322- 35 -LRB102 14055 HLH 19407 b

1exemption shall be applied to the property for the current tax
2year. If the exemption is not removed upon timely receipt of
3the notice by the chief assessment officer, then the error is
4considered granted as a result of a clerical error or omission
5on the part of the chief county assessment officer as
6described in subsection (h) of Section 9-275, and the property
7owner shall not be liable for the payment of interest and
8penalties due to the erroneous exemption for the current tax
9year for which the notice was filed after the date that notice
10was timely received pursuant to this subsection. Notice
11provided under this subsection shall not constitute a defense
12or amnesty for prior year erroneous exemptions.
13    For the purposes of this subsection (d-1):
14    "Collection year" means the year in which the first and
15second installment of the current tax year is billed.
16    "Current tax year" means the year prior to the collection
17year.
18    (e) The chief county assessment officer may, when
19considering whether to grant a leasehold exemption under this
20Section, require the following conditions to be met:
21        (1) that a notarized application for the exemption,
22    signed by both the owner and the lessee of the property,
23    must be submitted each year during the application period
24    in effect for the county in which the property is located;
25        (2) that a copy of the lease must be filed with the
26    chief county assessment officer by the owner of the

 

 

HB3322- 36 -LRB102 14055 HLH 19407 b

1    property at the time the notarized application is
2    submitted;
3        (3) that the lease must expressly state that the
4    lessee is liable for the payment of property taxes; and
5        (4) that the lease must include the following language
6    in substantially the following form:
7            "Lessee shall be liable for the payment of real
8        estate taxes with respect to the residence in
9        accordance with the terms and conditions of Section
10        15-175 of the Property Tax Code (35 ILCS 200/15-175).
11        The permanent real estate index number for the
12        premises is (insert number), and, according to the
13        most recent property tax bill, the current amount of
14        real estate taxes associated with the premises is
15        (insert amount) per year. The parties agree that the
16        monthly rent set forth above shall be increased or
17        decreased pro rata (effective January 1 of each
18        calendar year) to reflect any increase or decrease in
19        real estate taxes. Lessee shall be deemed to be
20        satisfying Lessee's liability for the above mentioned
21        real estate taxes with the monthly rent payments as
22        set forth above (or increased or decreased as set
23        forth herein).".
24    In addition, if there is a change in lessee, or if the
25lessee vacates the property, then the chief county assessment
26officer may require the owner of the property to notify the

 

 

HB3322- 37 -LRB102 14055 HLH 19407 b

1chief county assessment officer of that change.
2    This subsection (e) does not apply to leasehold interests
3in property owned by a municipality.
4    (f) "Homestead property" under this Section includes
5residential property that is occupied by its owner or owners
6as his or their principal dwelling place, or that is a
7leasehold interest on which a single family residence is
8situated, which is occupied as a residence by a person who has
9an ownership interest therein, legal or equitable or as a
10lessee, and on which the person is liable for the payment of
11property taxes. For land improved with an apartment building
12owned and operated as a cooperative, the maximum reduction
13from the equalized assessed value shall be limited to the
14increase in the value above the equalized assessed value of
15the property for 1977, up to the maximum reduction set forth
16above, multiplied by the number of apartments or units
17occupied by a person or persons who is liable, by contract with
18the owner or owners of record, for paying property taxes on the
19property and is an owner of record of a legal or equitable
20interest in the cooperative apartment building, other than a
21leasehold interest. For land improved with a life care
22facility, the maximum reduction from the value of the
23property, as equalized by the Department, shall be multiplied
24by the number of apartments or units occupied by a person or
25persons, irrespective of any legal, equitable, or leasehold
26interest in the facility, who are liable, under a life care

 

 

HB3322- 38 -LRB102 14055 HLH 19407 b

1contract with the owner or owners of record of the facility,
2for paying property taxes on the property. For purposes of
3this Section, the term "life care facility" has the meaning
4stated in Section 15-170.
5    "Household", as used in this Section, means the owner, the
6spouse of the owner, and all persons using the residence of the
7owner as their principal place of residence.
8    "Household income", as used in this Section, means the
9combined income of the members of a household for the calendar
10year preceding the taxable year.
11    "Income", as used in this Section, has the same meaning as
12provided in Section 3.07 of the Senior Citizens and Persons
13with Disabilities Property Tax Relief Act, except that
14"income" does not include veteran's benefits.
15    (g) In a cooperative or life care facility where a
16homestead exemption has been granted, the cooperative
17association or the management of the cooperative or life care
18facility shall credit the savings resulting from that
19exemption only to the apportioned tax liability of the owner
20or resident who qualified for the exemption. Any person who
21willfully refuses to so credit the savings shall be guilty of a
22Class B misdemeanor.
23    (h) Where married persons maintain and reside in separate
24residences qualifying as homestead property, each residence
25shall receive 50% of the total reduction in equalized assessed
26valuation provided by this Section.

 

 

HB3322- 39 -LRB102 14055 HLH 19407 b

1    (i) In all counties, the assessor or chief county
2assessment officer may determine the eligibility of
3residential property to receive the homestead exemption and
4the amount of the exemption by application, visual inspection,
5questionnaire or other reasonable methods. The determination
6shall be made in accordance with guidelines established by the
7Department, provided that the taxpayer applying for an
8additional general exemption under this Section shall submit
9to the chief county assessment officer an application with an
10affidavit of the applicant's total household income, age,
11marital status (and, if married, the name and address of the
12applicant's spouse, if known), and principal dwelling place of
13members of the household on January 1 of the taxable year. The
14Department shall issue guidelines establishing a method for
15verifying the accuracy of the affidavits filed by applicants
16under this paragraph. The applications shall be clearly marked
17as applications for the Additional General Homestead
18Exemption.
19    (i-5) This subsection (i-5) applies to counties with
203,000,000 or more inhabitants. In the event of a sale of
21homestead property, the homestead exemption shall remain in
22effect for the remainder of the assessment year of the sale.
23Upon receipt of a transfer declaration transmitted by the
24recorder pursuant to Section 31-30 of the Real Estate Transfer
25Tax Law for property receiving an exemption under this
26Section, the assessor shall mail a notice and forms to the new

 

 

HB3322- 40 -LRB102 14055 HLH 19407 b

1owner of the property providing information pertaining to the
2rules and applicable filing periods for applying or reapplying
3for homestead exemptions under this Code for which the
4property may be eligible. If the new owner fails to apply or
5reapply for a homestead exemption during the applicable filing
6period or the property no longer qualifies for an existing
7homestead exemption, the assessor shall cancel such exemption
8for any ensuing assessment year.
9    (j) In counties with fewer than 3,000,000 inhabitants, in
10the event of a sale of homestead property the homestead
11exemption shall remain in effect for the remainder of the
12assessment year of the sale. The assessor or chief county
13assessment officer may require the new owner of the property
14to apply for the homestead exemption for the following
15assessment year.
16    (k) Notwithstanding Sections 6 and 8 of the State Mandates
17Act, no reimbursement by the State is required for the
18implementation of any mandate created by this Section.
19    (l) The changes made to this Section by this amendatory
20Act of the 100th General Assembly are effective for the 2018
21tax year and thereafter.
22(Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15;
2399-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff.
248-25-17; 100-1077, eff. 1-1-19.)
 
25    Section 99. Effective date. This Act takes effect upon
26becoming law.