Illinois General Assembly - Full Text of HB3912
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Full Text of HB3912  102nd General Assembly

HB3912 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3912

 

Introduced 2/22/2021, by Rep. Tom Weber

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169
35 ILCS 200/15-172

    Amends the Property Tax Code. Provides that, upon a resolution passed by the county board, if a person has been granted the homestead exemption for veterans with disabilities or the senior citizens assessment freeze homestead exemption, then the person qualifying need not reapply for the exemption. Provides that the resolution may contain any criteria deemed necessary to ensure that the qualification requirements for the exemption allowed under this Section are met by the applicant or can be reasonably believed to be met by the applicant in any subsequent tax year or years. Effective immediately.


LRB102 14234 HLH 19586 b

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

 

 

A BILL FOR

 

HB3912LRB102 14234 HLH 19586 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 15-169 and 15-172 as follows:
 
6    (35 ILCS 200/15-169)
7    Sec. 15-169. Homestead exemption for veterans with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b)
11and (b-3), is granted for property that is used as a qualified
12residence by a veteran with a disability.
13    (b) For taxable years prior to 2015, the amount of the
14exemption under this Section is as follows:
15        (1) for veterans with a service-connected disability
16    of at least (i) 75% for exemptions granted in taxable
17    years 2007 through 2009 and (ii) 70% for exemptions
18    granted in taxable year 2010 and each taxable year
19    thereafter, as certified by the United States Department
20    of Veterans Affairs, the annual exemption is $5,000; and
21        (2) for veterans with a service-connected disability
22    of at least 50%, but less than (i) 75% for exemptions
23    granted in taxable years 2007 through 2009 and (ii) 70%

 

 

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1    for exemptions granted in taxable year 2010 and each
2    taxable year thereafter, as certified by the United States
3    Department of Veterans Affairs, the annual exemption is
4    $2,500.
5    (b-3) For taxable years 2015 and thereafter:
6        (1) if the veteran has a service connected disability
7    of 30% or more but less than 50%, as certified by the
8    United States Department of Veterans Affairs, then the
9    annual exemption is $2,500;
10        (2) if the veteran has a service connected disability
11    of 50% or more but less than 70%, as certified by the
12    United States Department of Veterans Affairs, then the
13    annual exemption is $5,000; and
14        (3) if the veteran has a service connected disability
15    of 70% or more, as certified by the United States
16    Department of Veterans Affairs, then the property is
17    exempt from taxation under this Code.
18    (b-5) If a homestead exemption is granted under this
19Section and the person awarded the exemption subsequently
20becomes a resident of a facility licensed under the Nursing
21Home Care Act or a facility operated by the United States
22Department of Veterans Affairs, then the exemption shall
23continue (i) so long as the residence continues to be occupied
24by the qualifying person's spouse or (ii) if the residence
25remains unoccupied but is still owned by the person who
26qualified for the homestead exemption.

 

 

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1    (c) The tax exemption under this Section carries over to
2the benefit of the veteran's surviving spouse as long as the
3spouse holds the legal or beneficial title to the homestead,
4permanently resides thereon, and does not remarry. If the
5surviving spouse sells the property, an exemption not to
6exceed the amount granted from the most recent ad valorem tax
7roll may be transferred to his or her new residence as long as
8it is used as his or her primary residence and he or she does
9not remarry.
10    (c-1) Beginning with taxable year 2015, nothing in this
11Section shall require the veteran to have qualified for or
12obtained the exemption before death if the veteran was killed
13in the line of duty.
14    (d) The exemption under this Section applies for taxable
15year 2007 and thereafter. A taxpayer who claims an exemption
16under Section 15-165 or 15-168 may not claim an exemption
17under this Section.
18    (e) Each taxpayer who has been granted an exemption under
19this Section must reapply on an annual basis. Application must
20be made during the application period in effect for the county
21of his or her residence. The assessor or chief county
22assessment officer may determine the eligibility of
23residential property to receive the homestead exemption
24provided by this Section by application, visual inspection,
25questionnaire, or other reasonable methods. The determination
26must be made in accordance with guidelines established by the

 

 

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1Department.
2    (e-1) If the person qualifying for the exemption does not
3occupy the qualified residence as of January 1 of the taxable
4year, the exemption granted under this Section shall be
5prorated on a monthly basis. The prorated exemption shall
6apply beginning with the first complete month in which the
7person occupies the qualified residence.
8    (e-5) Notwithstanding any other provision of law, each
9chief county assessment officer may approve this exemption for
10the 2020 taxable year, without application, for any property
11that was approved for this exemption for the 2019 taxable
12year, provided that:
13        (1) the county board has declared a local disaster as
14    provided in the Illinois Emergency Management Agency Act
15    related to the COVID-19 public health emergency;
16        (2) the owner of record of the property as of January
17    1, 2020 is the same as the owner of record of the property
18    as of January 1, 2019;
19        (3) the exemption for the 2019 taxable year has not
20    been determined to be an erroneous exemption as defined by
21    this Code; and
22        (4) the applicant for the 2019 taxable year has not
23    asked for the exemption to be removed for the 2019 or 2020
24    taxable years.
25    Nothing in this subsection shall preclude a veteran whose
26service connected disability rating has changed since the 2019

 

 

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1exemption was granted from applying for the exemption based on
2the subsequent service connected disability rating.
3    (e-10) In counties with less than 3,000,000 inhabitants,
4beginning in tax year 2021 and for each year thereafter, the
5county board may, by resolution, provide that if a person has
6been granted a homestead exemption under this Section, the
7person qualifying need not reapply for the exemption. The
8resolution may contain any criteria deemed necessary to ensure
9that the qualification requirements for the exemption allowed
10under this Section are met by the applicant or can be
11reasonably believed to be met by the applicant in any
12subsequent tax year or years.
13    (f) For the purposes of this Section:
14    "Qualified residence" means real property, but less any
15portion of that property that is used for commercial purposes,
16with an equalized assessed value of less than $250,000 that is
17the primary residence of a veteran with a disability. Property
18rented for more than 6 months is presumed to be used for
19commercial purposes.
20    "Veteran" means an Illinois resident who has served as a
21member of the United States Armed Forces on active duty or
22State active duty, a member of the Illinois National Guard, or
23a member of the United States Reserve Forces and who has
24received an honorable discharge.
25(Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
 

 

 

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1    (35 ILCS 200/15-172)
2    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
3Exemption.
4    (a) This Section may be cited as the Senior Citizens
5Assessment Freeze Homestead Exemption.
6    (b) As used in this Section:
7    "Applicant" means an individual who has filed an
8application under this Section.
9    "Base amount" means the base year equalized assessed value
10of the residence plus the first year's equalized assessed
11value of any added improvements which increased the assessed
12value of the residence after the base year.
13    "Base year" means the taxable year prior to the taxable
14year for which the applicant first qualifies and applies for
15the exemption provided that in the prior taxable year the
16property was improved with a permanent structure that was
17occupied as a residence by the applicant who was liable for
18paying real property taxes on the property and who was either
19(i) an owner of record of the property or had legal or
20equitable interest in the property as evidenced by a written
21instrument or (ii) had a legal or equitable interest as a
22lessee in the parcel of property that was single family
23residence. If in any subsequent taxable year for which the
24applicant applies and qualifies for the exemption the
25equalized assessed value of the residence is less than the
26equalized assessed value in the existing base year (provided

 

 

HB3912- 7 -LRB102 14234 HLH 19586 b

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

 

 

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1    "Household income" means the combined income of the
2members of a household for the calendar year preceding the
3taxable year.
4    "Income" has the same meaning as provided in Section 3.07
5of the Senior Citizens and Persons with Disabilities Property
6Tax Relief Act, except that, beginning in assessment year
72001, "income" does not include veteran's benefits.
8    "Internal Revenue Code of 1986" means the United States
9Internal Revenue Code of 1986 or any successor law or laws
10relating to federal income taxes in effect for the year
11preceding the taxable year.
12    "Life care facility that qualifies as a cooperative" means
13a facility as defined in Section 2 of the Life Care Facilities
14Act.
15    "Maximum income limitation" means:
16        (1) $35,000 prior to taxable year 1999;
17        (2) $40,000 in taxable years 1999 through 2003;
18        (3) $45,000 in taxable years 2004 through 2005;
19        (4) $50,000 in taxable years 2006 and 2007;
20        (5) $55,000 in taxable years 2008 through 2016;
21        (6) for taxable year 2017, (i) $65,000 for qualified
22    property located in a county with 3,000,000 or more
23    inhabitants and (ii) $55,000 for qualified property
24    located in a county with fewer than 3,000,000 inhabitants;
25    and
26        (7) for taxable years 2018 and thereafter, $65,000 for

 

 

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

 

 

HB3912- 10 -LRB102 14234 HLH 19586 b

1occupied as a residence by a person who (i) is 65 years of age
2or older during the taxable year, (ii) has a household income
3that does not exceed the maximum income limitation, (iii) has
4a legal or equitable ownership interest in the property as
5lessee, and (iv) is liable for the payment of real property
6taxes on that property.
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.

 

 

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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.

 

 

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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) 65 years of age or older, (ii) with a household income that
8does not exceed the maximum income limitation, (iii) who is
9liable, by contract with the owner or owners of record, for
10paying real property taxes on the property, and (iv) who is an
11owner of record of a legal or equitable interest in the
12cooperative apartment building, other than a leasehold
13interest. In the instance of a cooperative where a homestead
14exemption has been granted under this Section, the cooperative
15association or its management firm shall credit the savings
16resulting from that exemption only to the apportioned tax
17liability of the owner who qualified for the exemption. Any
18person who willfully refuses to credit that savings to an
19owner who qualifies for the exemption is guilty of a Class B
20misdemeanor.
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

 

 

HB3912- 13 -LRB102 14234 HLH 19586 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, when an individual dies who
6would have qualified for an exemption under this Section, and
7the surviving spouse does not independently qualify for this
8exemption because of age, the exemption under this Section
9shall be granted to the surviving spouse for the taxable year
10preceding and the taxable year of the death, provided that,
11except for age, the surviving spouse meets all other
12qualifications for the granting of this exemption for those
13years.
14    When married persons maintain separate residences, the
15exemption provided for in this Section may be claimed by only
16one of such persons and for only one residence.
17    For taxable year 1994 only, in counties having less than
183,000,000 inhabitants, to receive the exemption, a person
19shall submit an application by February 15, 1995 to the Chief
20County Assessment Officer of the county in which the property
21is located. In counties having 3,000,000 or more inhabitants,
22for taxable year 1994 and all subsequent taxable years, to
23receive the exemption, a person may submit an application to
24the Chief County Assessment Officer of the county in which the
25property is located during such period as may be specified by
26the Chief County Assessment Officer. The Chief County

 

 

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1Assessment Officer in counties of 3,000,000 or more
2inhabitants shall annually give notice of the application
3period by mail or by publication. In counties having less than
43,000,000 inhabitants, beginning with taxable year 1995 and
5thereafter, to receive the exemption, a person shall submit an
6application by July 1 of each taxable year to the Chief County
7Assessment Officer of the county in which the property is
8located. A county may, by ordinance, establish a date for
9submission of applications that is different than July 1. The
10applicant shall submit with the application an affidavit of
11the applicant's total household income, age, marital status
12(and if married the name and address of the applicant's
13spouse, if known), and principal dwelling place of members of
14the household on January 1 of the taxable year. The Department
15shall establish, by rule, a method for verifying the accuracy
16of affidavits filed by applicants under this Section, and the
17Chief County Assessment Officer may conduct audits of any
18taxpayer claiming an exemption under this Section to verify
19that the taxpayer is eligible to receive the exemption. Each
20application shall contain or be verified by a written
21declaration that it is made under the penalties of perjury. A
22taxpayer's signing a fraudulent application under this Act is
23perjury, as defined in Section 32-2 of the Criminal Code of
242012. The applications shall be clearly marked as applications
25for the Senior Citizens Assessment Freeze Homestead Exemption
26and must contain a notice that any taxpayer who receives the

 

 

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1exemption is subject to an audit by the Chief County
2Assessment Officer.
3    Notwithstanding any other provision to the contrary, in
4counties having fewer than 3,000,000 inhabitants, if an
5applicant fails to file the application required by this
6Section in a timely manner and this failure to file is due to a
7mental or physical condition sufficiently severe so as to
8render the applicant incapable of filing the application in a
9timely manner, the Chief County Assessment Officer may extend
10the filing deadline for a period of 30 days after the applicant
11regains the capability to file the application, but in no case
12may the filing deadline be extended beyond 3 months of the
13original filing deadline. In order to receive the extension
14provided in this paragraph, the applicant shall provide the
15Chief County Assessment Officer with a signed statement from
16the applicant's physician, advanced practice registered nurse,
17or physician assistant stating the nature and extent of the
18condition, that, in the physician's, advanced practice
19registered nurse's, or physician assistant's opinion, the
20condition was so severe that it rendered the applicant
21incapable of filing the application in a timely manner, and
22the date on which the applicant regained the capability to
23file the application.
24    Beginning January 1, 1998, notwithstanding any other
25provision to the contrary, in counties having fewer than
263,000,000 inhabitants, if an applicant fails to file the

 

 

HB3912- 16 -LRB102 14234 HLH 19586 b

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

 

 

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

 

 

HB3912- 18 -LRB102 14234 HLH 19586 b

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

 

 

HB3912- 19 -LRB102 14234 HLH 19586 b

1    been determined to be an erroneous exemption as defined by
2    this Code; and
3        (4) the applicant for the 2019 taxable year has not
4    asked for the exemption to be removed for the 2019 or 2020
5    taxable years.
6    Nothing in this subsection shall preclude or impair the
7authority of a chief county assessment officer to conduct
8audits of any taxpayer claiming an exemption under this
9Section to verify that the taxpayer is eligible to receive the
10exemption as provided elsewhere in this Section.
11    (d) Each Chief County Assessment Officer shall annually
12publish a notice of availability of the exemption provided
13under this Section. The notice shall be published at least 60
14days but no more than 75 days prior to the date on which the
15application must be submitted to the Chief County Assessment
16Officer of the county in which the property is located. The
17notice shall appear in a newspaper of general circulation in
18the county.
19    (d-5) In counties with less than 3,000,000 inhabitants,
20beginning in tax year 2021 and for each year thereafter, the
21county board may, by resolution, provide that if a person has
22been granted a homestead exemption under this Section, the
23person qualifying need not reapply for the exemption. The
24resolution may contain any criteria deemed necessary to ensure
25that the qualification requirements for the exemption allowed
26under this Section are met by the applicant or can be

 

 

HB3912- 20 -LRB102 14234 HLH 19586 b

1reasonably believed to be met by the applicant in any
2subsequent tax year or years.
3    Notwithstanding Sections 6 and 8 of the State Mandates
4Act, no reimbursement by the State is required for the
5implementation of any mandate created by this Section.
6(Source: P.A. 100-401, eff. 8-25-17; 100-513, eff. 1-1-18;
7100-863, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.