Illinois General Assembly - Full Text of SB1975
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Full Text of SB1975  102nd General Assembly

SB1975enr 102ND GENERAL ASSEMBLY

  
  
  

 


 
SB1975 EnrolledLRB102 09948 HLH 15266 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 Department of Revenue Law of the Civil
5Administrative Code of Illinois is amended by adding Sections
62505-805 as follows:
 
7    (20 ILCS 2505/2505-805 new)
8    Sec. 2505-805. Veterans property tax study. The Department
9shall conduct a study of the impact of the homestead exemption
10for veterans with disabilities on the property tax base for
11St. Clair County, Lake County, Will County, Madison County,
12Rock Island County, and DuPage County. The study shall be
13completed no later than June 30, 2023. A report of the
14Department's findings shall be submitted to the Governor and
15the General Assembly as soon as possible after the study is
16complete.
 
17    Section 10. The Property Tax Code is amended by changing
18Sections 9-275, 15-10, 15-168, 15-169, 15-170, 15-172, 15-175,
19and 18-185 and by adding Section 18-190.7 as follows:
 
20    (35 ILCS 200/9-275)
21    Sec. 9-275. Erroneous homestead exemptions.

 

 

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1    (a) For purposes of this Section:
2    "Erroneous homestead exemption" means a homestead
3exemption that was granted for real property in a taxable year
4if the property was not eligible for that exemption in that
5taxable year. If the taxpayer receives an erroneous homestead
6exemption under a single Section of this Code for the same
7property in multiple years, that exemption is considered a
8single erroneous homestead exemption for purposes of this
9Section. However, if the taxpayer receives erroneous homestead
10exemptions under multiple Sections of this Code for the same
11property, or if the taxpayer receives erroneous homestead
12exemptions under the same Section of this Code for multiple
13properties, then each of those exemptions is considered a
14separate erroneous homestead exemption for purposes of this
15Section.
16    "Homestead exemption" means an exemption under Section
1715-165 (veterans with disabilities), 15-167 (returning
18veterans), 15-168 (persons with disabilities), 15-169
19(standard homestead for veterans with disabilities), 15-170
20(senior citizens), 15-172 (low-income senior citizens
21assessment freeze), 15-175 (general homestead), 15-176
22(alternative general homestead), or 15-177 (long-time
23occupant).
24    "Erroneous exemption principal amount" means the total
25difference between the property taxes actually billed to a
26property index number and the amount of property taxes that

 

 

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1would have been billed but for the erroneous exemption or
2exemptions.
3    "Taxpayer" means the property owner or leasehold owner
4that erroneously received a homestead exemption upon property.
5    (b) Notwithstanding any other provision of law, in
6counties with 3,000,000 or more inhabitants, the chief county
7assessment officer shall include the following information
8with each assessment notice sent in a general assessment year:
9(1) a list of each homestead exemption available under Article
1015 of this Code and a description of the eligibility criteria
11for that exemption, including the number of assessment years
12of automatic renewal remaining on a current senior citizens
13homestead exemption if such an exemption has been applied to
14the property; (2) a list of each homestead exemption applied
15to the property in the current assessment year; (3)
16information regarding penalties and interest that may be
17incurred under this Section if the taxpayer received an
18erroneous homestead exemption in a previous taxable year; and
19(4) notice of the 60-day grace period available under this
20subsection. If, within 60 days after receiving his or her
21assessment notice, the taxpayer notifies the chief county
22assessment officer that he or she received an erroneous
23homestead exemption in a previous taxable year, and if the
24taxpayer pays the erroneous exemption principal amount, plus
25interest as provided in subsection (f), then the taxpayer
26shall not be liable for the penalties provided in subsection

 

 

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1(f) with respect to that exemption.
2    (c) In counties with 3,000,000 or more inhabitants, when
3the chief county assessment officer determines that one or
4more erroneous homestead exemptions was applied to the
5property, the erroneous exemption principal amount, together
6with all applicable interest and penalties as provided in
7subsections (f) and (j), shall constitute a lien in the name of
8the People of Cook County on the property receiving the
9erroneous homestead exemption. Upon becoming aware of the
10existence of one or more erroneous homestead exemptions, the
11chief county assessment officer shall cause to be served, by
12both regular mail and certified mail, a notice of discovery as
13set forth in subsection (c-5). The chief county assessment
14officer in a county with 3,000,000 or more inhabitants may
15cause a lien to be recorded against property that (1) is
16located in the county and (2) received one or more erroneous
17homestead exemptions if, upon determination of the chief
18county assessment officer, the taxpayer received: (A) one or 2
19erroneous homestead exemptions for real property, including at
20least one erroneous homestead exemption granted for the
21property against which the lien is sought, during any of the 3
22collection years immediately prior to the current collection
23year in which the notice of discovery is served; or (B) 3 or
24more erroneous homestead exemptions for real property,
25including at least one erroneous homestead exemption granted
26for the property against which the lien is sought, during any

 

 

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1of the 6 collection years immediately prior to the current
2collection year in which the notice of discovery is served.
3Prior to recording the lien against the property, the chief
4county assessment officer shall cause to be served, by both
5regular mail and certified mail, return receipt requested, on
6the person to whom the most recent tax bill was mailed and the
7owner of record, a notice of intent to record a lien against
8the property. The chief county assessment officer shall cause
9the notice of intent to record a lien to be served within 3
10years from the date on which the notice of discovery was
11served.
12    (c-5) The notice of discovery described in subsection (c)
13shall: (1) identify, by property index number, the property
14for which the chief county assessment officer has knowledge
15indicating the existence of an erroneous homestead exemption;
16(2) set forth the taxpayer's liability for principal,
17interest, penalties, and administrative costs including, but
18not limited to, recording fees described in subsection (f);
19(3) inform the taxpayer that he or she will be served with a
20notice of intent to record a lien within 3 years from the date
21of service of the notice of discovery; (4) inform the taxpayer
22that he or she may pay the outstanding amount, plus interest,
23penalties, and administrative costs at any time prior to being
24served with the notice of intent to record a lien or within 30
25days after the notice of intent to record a lien is served; and
26(5) inform the taxpayer that, if the taxpayer provided notice

 

 

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

 

 

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1within 30 days after service; and (6) inform the taxpayer
2that, if the lien is recorded against the property, the amount
3of the lien will be adjusted to include the applicable
4recording fee and that fees for recording a release of the lien
5shall be incurred by the taxpayer. A lien shall not be filed
6pursuant to this Section if the taxpayer pays the erroneous
7exemption principal amount, plus penalties and interest,
8within 30 days of service of the notice of intent to record a
9lien.
10    (e) The notice of intent to record a lien shall also
11include a form that the taxpayer may return to the chief county
12assessment officer to request a hearing. The taxpayer may
13request a hearing by returning the form within 30 days after
14service. The hearing shall be held within 90 days after the
15taxpayer is served. The chief county assessment officer shall
16promulgate rules of service and procedure for the hearing. The
17chief county assessment officer must generally follow rules of
18evidence and practices that prevail in the county circuit
19courts, but, because of the nature of these proceedings, the
20chief county assessment officer is not bound by those rules in
21all particulars. The chief county assessment officer shall
22appoint a hearing officer to oversee the hearing. The taxpayer
23shall be allowed to present evidence to the hearing officer at
24the hearing. After taking into consideration all the relevant
25testimony and evidence, the hearing officer shall make an
26administrative decision on whether the taxpayer was

 

 

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1erroneously granted a homestead exemption for the taxable year
2in question. The taxpayer may appeal the hearing officer's
3ruling to the circuit court of the county where the property is
4located as a final administrative decision under the
5Administrative Review Law.
6    (f) A lien against the property imposed under this Section
7shall be filed with the county recorder of deeds, but may not
8be filed sooner than 60 days after the notice of intent to
9record a lien was delivered to the taxpayer if the taxpayer
10does not request a hearing, or until the conclusion of the
11hearing and all appeals if the taxpayer does request a
12hearing. If a lien is filed pursuant to this Section and the
13taxpayer received one or 2 erroneous homestead exemptions
14during any of the 3 collection years immediately prior to the
15current collection year in which the notice of discovery is
16served, then the erroneous exemption principal amount, plus
1710% interest per annum or portion thereof from the date the
18erroneous exemption principal amount would have become due if
19properly included in the tax bill, shall be charged against
20the property by the chief county assessment officer. However,
21if a lien is filed pursuant to this Section and the taxpayer
22received 3 or more erroneous homestead exemptions during any
23of the 6 collection years immediately prior to the current
24collection year in which the notice of discovery is served,
25the erroneous exemption principal amount, plus a penalty of
2650% of the total amount of the erroneous exemption principal

 

 

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1amount for that property and 10% interest per annum or portion
2thereof from the date the erroneous exemption principal amount
3would have become due if properly included in the tax bill,
4shall be charged against the property by the chief county
5assessment officer. If a lien is filed pursuant to this
6Section, the taxpayer shall not be liable for interest that
7accrues between the date the notice of discovery is served and
8the date the lien is filed. Before recording the lien with the
9county recorder of deeds, the chief county assessment officer
10shall adjust the amount of the lien to add administrative
11costs, including but not limited to the applicable recording
12fee, to the total lien amount.
13    (g) If a person received an erroneous homestead exemption
14under Section 15-170 and: (1) the person was the spouse,
15child, grandchild, brother, sister, niece, or nephew of the
16previous taxpayer; and (2) the person received the property by
17bequest or inheritance; then the person is not liable for the
18penalties imposed under this Section for any year or years
19during which the chief county assessment officer did not
20require an annual application for the exemption or, in a
21county with 3,000,000 or more inhabitants, an application for
22renewal of a multi-year exemption pursuant to subsection (i)
23of Section 15-170, as the case may be. However, that person is
24responsible for any interest owed under subsection (f).
25    (h) If the erroneous homestead exemption was granted as a
26result of a clerical error or omission on the part of the chief

 

 

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1county assessment officer, and if the taxpayer has paid the
2tax bills as received for the year in which the error occurred,
3then the interest and penalties authorized by this Section
4with respect to that homestead exemption shall not be
5chargeable to the taxpayer. However, nothing in this Section
6shall prevent the collection of the erroneous exemption
7principal amount due and owing.
8    (i) A lien under this Section is not valid as to (1) any
9bona fide purchaser for value without notice of the erroneous
10homestead exemption whose rights in and to the underlying
11parcel arose after the erroneous homestead exemption was
12granted but before the filing of the notice of lien; or (2) any
13mortgagee, judgment creditor, or other lienor whose rights in
14and to the underlying parcel arose before the filing of the
15notice of lien. A title insurance policy for the property that
16is issued by a title company licensed to do business in the
17State showing that the property is free and clear of any liens
18imposed under this Section shall be prima facie evidence that
19the taxpayer is without notice of the erroneous homestead
20exemption. Nothing in this Section shall be deemed to impair
21the rights of subsequent creditors and subsequent purchasers
22under Section 30 of the Conveyances Act.
23    (j) When a lien is filed against the property pursuant to
24this Section, the chief county assessment officer shall mail a
25copy of the lien to the person to whom the most recent tax bill
26was mailed and to the owner of record, and the outstanding

 

 

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1liability created by such a lien is due and payable within 30
2days after the mailing of the lien by the chief county
3assessment officer. This liability is deemed delinquent and
4shall bear interest beginning on the day after the due date at
5a rate of 1.5% per month or portion thereof. Payment shall be
6made to the county treasurer. Upon receipt of the full amount
7due, as determined by the chief county assessment officer, the
8county treasurer shall distribute the amount paid as provided
9in subsection (k). Upon presentment by the taxpayer to the
10chief county assessment officer of proof of payment of the
11total liability, the chief county assessment officer shall
12provide in reasonable form a release of the lien. The release
13of the lien provided shall clearly inform the taxpayer that it
14is the responsibility of the taxpayer to record the lien
15release form with the county recorder of deeds and to pay any
16applicable recording fees.
17    (k) The county treasurer shall pay collected erroneous
18exemption principal amounts, pro rata, to the taxing
19districts, or their legal successors, that levied upon the
20subject property in the taxable year or years for which the
21erroneous homestead exemptions were granted, except as set
22forth in this Section. The county treasurer shall deposit
23collected penalties and interest into a special fund
24established by the county treasurer to offset the costs of
25administration of the provisions of this Section by the chief
26county assessment officer's office, as appropriated by the

 

 

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1county board. If the costs of administration of this Section
2exceed the amount of interest and penalties collected in the
3special fund, the chief county assessor shall be reimbursed by
4each taxing district or their legal successors for those
5costs. Such costs shall be paid out of the funds collected by
6the county treasurer on behalf of each taxing district
7pursuant to this Section.
8    (l) The chief county assessment officer in a county with
93,000,000 or more inhabitants shall establish an amnesty
10period for all taxpayers owing any tax due to an erroneous
11homestead exemption granted in a tax year prior to the 2013 tax
12year. The amnesty period shall begin on the effective date of
13this amendatory Act of the 98th General Assembly and shall run
14through December 31, 2013. If, during the amnesty period, the
15taxpayer pays the entire arrearage of taxes due for tax years
16prior to 2013, the county clerk shall abate and not seek to
17collect any interest or penalties that may be applicable and
18shall not seek civil or criminal prosecution for any taxpayer
19for tax years prior to 2013. Failure to pay all such taxes due
20during the amnesty period established under this Section shall
21invalidate the amnesty period for that taxpayer.
22    The chief county assessment officer in a county with
233,000,000 or more inhabitants shall (i) mail notice of the
24amnesty period with the tax bills for the second installment
25of taxes for the 2012 assessment year and (ii) as soon as
26possible after the effective date of this amendatory Act of

 

 

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1the 98th General Assembly, publish notice of the amnesty
2period in a newspaper of general circulation in the county.
3Notices shall include information on the amnesty period, its
4purpose, and the method by which to make payment.
5    Taxpayers who are a party to any criminal investigation or
6to any civil or criminal litigation that is pending in any
7circuit court or appellate court, or in the Supreme Court of
8this State, for nonpayment, delinquency, or fraud in relation
9to any property tax imposed by any taxing district located in
10the State on the effective date of this amendatory Act of the
1198th General Assembly may not take advantage of the amnesty
12period.
13    A taxpayer who has claimed 3 or more homestead exemptions
14in error shall not be eligible for the amnesty period
15established under this subsection.
16    (m) Notwithstanding any other provision of law, for
17taxable years 2019 through 2023, in counties with 3,000,000 or
18more inhabitants, the chief county assessment officer shall,
19if he or she learns that a taxpayer who has been granted a
20senior citizens homestead exemption has died during the period
21to which the exemption applies, send a notice to the address on
22record for the owner of record of the property notifying the
23owner that the exemption will be terminated unless, within 90
24days after the notice is sent, the chief county assessment
25officer is provided with a basis to continue the exemption.
26The notice shall be sent by first-class mail, in an envelope

 

 

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1that bears on its front, in boldface red lettering that is at
2least one inch in size, the words "Notice of Exemption
3Termination"; however, if the taxpayer elects to receive the
4notice by email and provides an email address, then the notice
5shall be sent by email.
6(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
 
7    (35 ILCS 200/15-10)
8    Sec. 15-10. Exempt property; procedures for certification.
9    (a) All property granted an exemption by the Department
10pursuant to the requirements of Section 15-5 and described in
11the Sections following Section 15-30 and preceding Section
1216-5, to the extent therein limited, is exempt from taxation.
13In order to maintain that exempt status, the titleholder or
14the owner of the beneficial interest of any property that is
15exempt must file with the chief county assessment officer, on
16or before January 31 of each year (May 31 in the case of
17property exempted by Section 15-170), an affidavit stating
18whether there has been any change in the ownership or use of
19the property, the status of the owner-resident, the
20satisfaction by a relevant hospital entity of the condition
21for an exemption under Section 15-86, or that a veteran with a
22disability who qualifies under Section 15-165 owned and used
23the property as of January 1 of that year. The nature of any
24change shall be stated in the affidavit. Failure to file an
25affidavit shall, in the discretion of the assessment officer,

 

 

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1constitute cause to terminate the exemption of that property,
2notwithstanding any other provision of this Code. Owners of 5
3or more such exempt parcels within a county may file a single
4annual affidavit in lieu of an affidavit for each parcel. The
5assessment officer, upon request, shall furnish an affidavit
6form to the owners, in which the owner may state whether there
7has been any change in the ownership or use of the property or
8status of the owner or resident as of January 1 of that year.
9The owner of 5 or more exempt parcels shall list all the
10properties giving the same information for each parcel as
11required of owners who file individual affidavits.
12    (b) However, titleholders or owners of the beneficial
13interest in any property exempted under any of the following
14provisions are not required to submit an annual filing under
15this Section:
16        (1) Section 15-45 (burial grounds) in counties of less
17    than 3,000,000 inhabitants and owned by a not-for-profit
18    organization.
19        (2) Section 15-40.
20        (3) Section 15-50 (United States property).
21    (c) If there is a change in use or ownership, however,
22notice must be filed pursuant to Section 15-20.
23    (d) An application for homestead exemptions shall be filed
24as provided in Section 15-170 (senior citizens homestead
25exemption), Section 15-172 (low-income senior citizens
26assessment freeze homestead exemption), and Sections 15-175

 

 

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1(general homestead exemption), 15-176 (general alternative
2homestead exemption), and 15-177 (long-time occupant homestead
3exemption), respectively.
4    (e) For purposes of determining satisfaction of the
5condition for an exemption under Section 15-86:
6        (1) The "year for which exemption is sought" is the
7    year prior to the year in which the affidavit is due.
8        (2) The "hospital year" is the fiscal year of the
9    relevant hospital entity, or the fiscal year of one of the
10    hospitals in the hospital system if the relevant hospital
11    entity is a hospital system with members with different
12    fiscal years, that ends in the year prior to the year in
13    which the affidavit is due. However, if that fiscal year
14    ends 3 months or less before the date on which the
15    affidavit is due, the relevant hospital entity shall file
16    an interim affidavit based on the currently available
17    information, and shall file a supplemental affidavit
18    within 90 days of date on which the application was due, if
19    the information in the relevant hospital entity's audited
20    financial statements changes the interim affidavit's
21    statement concerning the entity's compliance with the
22    calculation required by Section 15-86.
23        (3) The affidavit shall be accompanied by an exhibit
24    prepared by the relevant hospital entity showing (A) the
25    value of the relevant hospital entity's services and
26    activities, if any, under items (1) through (7) of

 

 

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1    subsection (e) of Section 15-86, stated separately for
2    each item, and (B) the value relating to the relevant
3    hospital entity's estimated property tax liability under
4    paragraphs (A), (B), and (C) of item (1) of subsection (g)
5    of Section 15-86; under paragraphs (A), (B), and (C) of
6    item (2) of subsection (g) of Section 15-86; and under
7    item (3) of subsection (g) of Section 15-86.
8(Source: P.A. 99-143, eff. 7-27-15.)
 
9    (35 ILCS 200/15-168)
10    Sec. 15-168. Homestead exemption for persons with
11disabilities.
12    (a) Beginning with taxable year 2007, an annual homestead
13exemption is granted to persons with disabilities in the
14amount of $2,000, except as provided in subsection (c), to be
15deducted from the property's value as equalized or assessed by
16the Department of Revenue. The person with a disability shall
17receive the homestead exemption upon meeting the following
18requirements:
19        (1) The property must be occupied as the primary
20    residence by the person with a disability.
21        (2) The person with a disability must be liable for
22    paying the real estate taxes on the property.
23        (3) The person with a disability must be an owner of
24    record of the property or have a legal or equitable
25    interest in the property as evidenced by a written

 

 

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1    instrument. In the case of a leasehold interest in
2    property, the lease must be for a single family residence.
3    A person who has a disability during the taxable year is
4eligible to apply for this homestead exemption during that
5taxable year. Application must be made during the application
6period in effect for the county of residence. If a homestead
7exemption has been granted under this Section and the person
8awarded the exemption subsequently becomes a resident of a
9facility licensed under the Nursing Home Care Act, the
10Specialized Mental Health Rehabilitation Act of 2013, the
11ID/DD Community Care Act, or the MC/DD Act, then the exemption
12shall continue (i) so long as the residence continues to be
13occupied by the qualifying person's spouse or (ii) if the
14residence remains unoccupied but is still owned by the person
15qualified for the homestead exemption.
16    (b) For the purposes of this Section, "person with a
17disability" means a person unable to engage in any substantial
18gainful activity by reason of a medically determinable
19physical or mental impairment which can be expected to result
20in death or has lasted or can be expected to last for a
21continuous period of not less than 12 months. Persons with
22disabilities filing claims under this Act shall submit proof
23of disability in such form and manner as the Department shall
24by rule and regulation prescribe. Proof that a claimant is
25eligible to receive disability benefits under the Federal
26Social Security Act shall constitute proof of disability for

 

 

SB1975 Enrolled- 19 -LRB102 09948 HLH 15266 b

1purposes of this Act. Issuance of an Illinois Person with a
2Disability Identification Card stating that the claimant is
3under a Class 2 disability, as defined in Section 4A of the
4Illinois Identification Card Act, shall constitute proof that
5the person named thereon is a person with a disability for
6purposes of this Act. A person with a disability not covered
7under the Federal Social Security Act and not presenting an
8Illinois Person with a Disability Identification Card stating
9that the claimant is under a Class 2 disability shall be
10examined by a physician, optometrist (if the person qualifies
11because of a visual disability), advanced practice registered
12nurse, or physician assistant designated by the Department,
13and his status as a person with a disability determined using
14the same standards as used by the Social Security
15Administration. The costs of any required examination shall be
16borne by the claimant.
17    (c) For land improved with (i) an apartment building owned
18and operated as a cooperative or (ii) a life care facility as
19defined under Section 2 of the Life Care Facilities Act that is
20considered to be a cooperative, the maximum reduction from the
21value of the property, as equalized or assessed by the
22Department, shall be multiplied by the number of apartments or
23units occupied by a person with a disability. The person with a
24disability shall receive the homestead exemption upon meeting
25the following requirements:
26        (1) The property must be occupied as the primary

 

 

SB1975 Enrolled- 20 -LRB102 09948 HLH 15266 b

1    residence by the person with a disability.
2        (2) The person with a disability must be liable by
3    contract with the owner or owners of record for paying the
4    apportioned property taxes on the property of the
5    cooperative or life care facility. In the case of a life
6    care facility, the person with a disability must be liable
7    for paying the apportioned property taxes under a life
8    care contract as defined in Section 2 of the Life Care
9    Facilities Act.
10        (3) The person with a disability must be an owner of
11    record of a legal or equitable interest in the cooperative
12    apartment building. A leasehold interest does not meet
13    this requirement.
14If a homestead exemption is granted under this subsection, the
15cooperative association or management firm shall credit the
16savings resulting from the exemption to the apportioned tax
17liability of the qualifying person with a disability. The
18chief county assessment officer may request reasonable proof
19that the association or firm has properly credited the
20exemption. A person who willfully refuses to credit an
21exemption to the qualified person with a disability is guilty
22of a Class B misdemeanor.
23    (d) The chief county assessment officer shall determine
24the eligibility of property to receive the homestead exemption
25according to guidelines established by the Department. After a
26person has received an exemption under this Section, an annual

 

 

SB1975 Enrolled- 21 -LRB102 09948 HLH 15266 b

1verification of eligibility for the exemption shall be mailed
2to the taxpayer.
3    In counties with fewer than 3,000,000 inhabitants, the
4chief county assessment officer shall provide to each person
5granted a homestead exemption under this Section a form to
6designate any other person to receive a duplicate of any
7notice of delinquency in the payment of taxes assessed and
8levied under this Code on the person's qualifying property.
9The duplicate notice shall be in addition to the notice
10required to be provided to the person receiving the exemption
11and shall be given in the manner required by this Code. The
12person filing the request for the duplicate notice shall pay
13an administrative fee of $5 to the chief county assessment
14officer. The assessment officer shall then file the executed
15designation with the county collector, who shall issue the
16duplicate notices as indicated by the designation. A
17designation may be rescinded by the person with a disability
18in the manner required by the chief county assessment officer.
19    (d-5) Notwithstanding any other provision of law, each
20chief county assessment officer may approve this exemption for
21the 2020 taxable year, without application, for any property
22that was approved for this exemption for the 2019 taxable
23year, provided that:
24        (1) the county board has declared a local disaster as
25    provided in the Illinois Emergency Management Agency Act
26    related to the COVID-19 public health emergency;

 

 

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1        (2) the owner of record of the property as of January
2    1, 2020 is the same as the owner of record of the property
3    as of January 1, 2019;
4        (3) the exemption for the 2019 taxable year has not
5    been determined to be an erroneous exemption as defined by
6    this Code; and
7        (4) the applicant for the 2019 taxable year has not
8    asked for the exemption to be removed for the 2019 or 2020
9    taxable years.
10    (d-10) Notwithstanding any other provision of law, each
11chief county assessment officer may approve this exemption for
12the 2021 taxable year, without application, for any property
13that was approved for this exemption for the 2020 taxable
14year, if:
15        (1) the county board has declared a local disaster as
16    provided in the Illinois Emergency Management Agency Act
17    related to the COVID-19 public health emergency;
18        (2) the owner of record of the property as of January
19    1, 2021 is the same as the owner of record of the property
20    as of January 1, 2020;
21        (3) the exemption for the 2020 taxable year has not
22    been determined to be an erroneous exemption as defined by
23    this Code; and
24        (4) the taxpayer for the 2020 taxable year has not
25    asked for the exemption to be removed for the 2020 or 2021
26    taxable years.

 

 

SB1975 Enrolled- 23 -LRB102 09948 HLH 15266 b

1    (d-15) For taxable years 2022 through 2027, in any county
2of more than 3,000,000 residents, and in any other county
3where the county board has authorized such action by ordinance
4or resolution, a chief county assessment officer may renew
5this exemption for any person who applied for the exemption
6and presented proof of eligibility, as described in subsection
7(b) above, without an annual application as required under
8subsection (d) above. A chief county assessment officer shall
9not automatically renew an exemption under this subsection if:
10the physician, advanced practice registered nurse,
11optometrist, or physician assistant who examined the claimant
12determined that the disability is not expected to continue for
1312 months or more; the exemption has been deemed erroneous
14since the last application; or the claimant has reported their
15ineligibility to receive the exemption. A chief county
16assessment officer who automatically renews an exemption under
17this subsection shall notify a person of a subsequent
18determination not to automatically renew that person's
19exemption and shall provide that person with an application to
20renew the exemption.
21    (e) A taxpayer who claims an exemption under Section
2215-165 or 15-169 may not claim an exemption under this
23Section.
24(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
25    (35 ILCS 200/15-169)

 

 

SB1975 Enrolled- 24 -LRB102 09948 HLH 15266 b

1    Sec. 15-169. Homestead exemption for veterans with
2disabilities.
3    (a) Beginning with taxable year 2007, an annual homestead
4exemption, limited to the amounts set forth in subsections (b)
5and (b-3), is granted for property that is used as a qualified
6residence by a veteran with a disability.
7    (b) For taxable years prior to 2015, the amount of the
8exemption under this Section is as follows:
9        (1) for veterans with a service-connected disability
10    of at least (i) 75% for exemptions granted in taxable
11    years 2007 through 2009 and (ii) 70% for exemptions
12    granted in taxable year 2010 and each taxable year
13    thereafter, as certified by the United States Department
14    of Veterans Affairs, the annual exemption is $5,000; and
15        (2) for veterans with a service-connected disability
16    of at least 50%, but less than (i) 75% for exemptions
17    granted in taxable years 2007 through 2009 and (ii) 70%
18    for exemptions granted in taxable year 2010 and each
19    taxable year thereafter, as certified by the United States
20    Department of Veterans Affairs, the annual exemption is
21    $2,500.
22    (b-3) For taxable years 2015 and thereafter:
23        (1) if the veteran has a service connected disability
24    of 30% or more but less than 50%, as certified by the
25    United States Department of Veterans Affairs, then the
26    annual exemption is $2,500;

 

 

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1        (2) if the veteran has a service connected disability
2    of 50% or more but less than 70%, as certified by the
3    United States Department of Veterans Affairs, then the
4    annual exemption is $5,000; and
5        (3) if the veteran has a service connected disability
6    of 70% or more, as certified by the United States
7    Department of Veterans Affairs, then the property is
8    exempt from taxation under this Code; and .
9        (4) for taxable year 2023 and thereafter, if the
10    taxpayer is the surviving spouse of a veteran whose death
11    was determined to be service-connected and who is
12    certified by the United States Department of Veterans
13    Affairs as a recipient of dependency and indemnity
14    compensation under federal law, then the property is also
15    exempt from taxation under this Code.
16    (b-5) If a homestead exemption is granted under this
17Section and the person awarded the exemption subsequently
18becomes a resident of a facility licensed under the Nursing
19Home Care Act or a facility operated by the United States
20Department of Veterans Affairs, then the exemption shall
21continue (i) so long as the residence continues to be occupied
22by the qualifying person's spouse or (ii) if the residence
23remains unoccupied but is still owned by the person who
24qualified for the homestead exemption.
25    (c) The tax exemption under this Section carries over to
26the benefit of the veteran's surviving spouse as long as the

 

 

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1spouse holds the legal or beneficial title to the homestead,
2permanently resides thereon, and does not remarry. If the
3surviving spouse sells the property, an exemption not to
4exceed the amount granted from the most recent ad valorem tax
5roll may be transferred to his or her new residence as long as
6it is used as his or her primary residence and he or she does
7not remarry.
8    As used in this subsection (c):
9        (1) for taxable years prior to 2015, "surviving
10    spouse" means the surviving spouse of a veteran who
11    obtained an exemption under this Section prior to his or
12    her death;
13        (2) for taxable years 2015 through 2022, "surviving
14    spouse" means (i) the surviving spouse of a veteran who
15    obtained an exemption under this Section prior to his or
16    her death and (ii) the surviving spouse of a veteran who
17    was killed in the line of duty at any time prior to the
18    expiration of the application period in effect for the
19    exemption for the taxable year for which the exemption is
20    sought; and
21        (3) for taxable year 2023 and thereafter, "surviving
22    spouse" means: (i) the surviving spouse of a veteran who
23    obtained the exemption under this Section prior to his or
24    her death; (ii) the surviving spouse of a veteran who was
25    killed in the line of duty at any time prior to the
26    expiration of the application period in effect for the

 

 

SB1975 Enrolled- 27 -LRB102 09948 HLH 15266 b

1    exemption for the taxable year for which the exemption is
2    sought; (iii) the surviving spouse of a veteran who did
3    not obtain an exemption under this Section before death,
4    but who would have qualified for the exemption under this
5    Section in the taxable year for which the exemption is
6    sought if he or she had survived, and whose surviving
7    spouse has been a resident of Illinois from the time of the
8    veteran's death through the taxable year for which the
9    exemption is sought; and (iv) the surviving spouse of a
10    veteran whose death was determined to be
11    service-connected, but who would not otherwise qualify
12    under items (i), (ii), or (iii), if the spouse (A) is
13    certified by the United States Department of Veterans
14    Affairs as a recipient of dependency and indemnity
15    compensation under federal law at any time prior to the
16    expiration of the application period in effect for the
17    exemption for the taxable year for which the exemption is
18    sought and (B) remains eligible for that dependency and
19    indemnity compensation as of January 1 of the taxable year
20    for which the exemption is sought.
21    (c-1) Beginning with taxable year 2015, nothing in this
22Section shall require the veteran to have qualified for or
23obtained the exemption before death if the veteran was killed
24in the line of duty.
25    (d) The exemption under this Section applies for taxable
26year 2007 and thereafter. A taxpayer who claims an exemption

 

 

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1under Section 15-165 or 15-168 may not claim an exemption
2under this Section.
3    (e) Except as otherwise provided in this subsection (e),
4each Each taxpayer who has been granted an exemption under
5this Section must reapply on an annual basis. Application must
6be made during the application period in effect for the county
7of his or her residence. The assessor or chief county
8assessment officer may determine the eligibility of
9residential property to receive the homestead exemption
10provided by this Section by application, visual inspection,
11questionnaire, or other reasonable methods. The determination
12must be made in accordance with guidelines established by the
13Department.
14    On and after the effective date of this amendatory Act of
15the 102nd General Assembly, if a veteran has a combined
16service connected disability rating of 100% and is deemed to
17be permanently and totally disabled, as certified by the
18United States Department of Veterans Affairs, the taxpayer who
19has been granted an exemption under this Section shall no
20longer be required to reapply for the exemption on an annual
21basis, and the exemption shall be in effect for as long as the
22exemption would otherwise be permitted under this Section.
23    (e-1) If the person qualifying for the exemption does not
24occupy the qualified residence as of January 1 of the taxable
25year, the exemption granted under this Section shall be
26prorated on a monthly basis. The prorated exemption shall

 

 

SB1975 Enrolled- 29 -LRB102 09948 HLH 15266 b

1apply beginning with the first complete month in which the
2person occupies the qualified residence.
3    (e-5) Notwithstanding any other provision of law, each
4chief county assessment officer may approve this exemption for
5the 2020 taxable year, without application, for any property
6that was approved for this exemption for the 2019 taxable
7year, provided that:
8        (1) the county board has declared a local disaster as
9    provided in the Illinois Emergency Management Agency Act
10    related to the COVID-19 public health emergency;
11        (2) the owner of record of the property as of January
12    1, 2020 is the same as the owner of record of the property
13    as of January 1, 2019;
14        (3) the exemption for the 2019 taxable year has not
15    been determined to be an erroneous exemption as defined by
16    this Code; and
17        (4) the applicant for the 2019 taxable year has not
18    asked for the exemption to be removed for the 2019 or 2020
19    taxable years.
20    Nothing in this subsection shall preclude a veteran whose
21service connected disability rating has changed since the 2019
22exemption was granted from applying for the exemption based on
23the subsequent service connected disability rating.
24    (e-10) Notwithstanding any other provision of law, each
25chief county assessment officer may approve this exemption for
26the 2021 taxable year, without application, for any property

 

 

SB1975 Enrolled- 30 -LRB102 09948 HLH 15266 b

1that was approved for this exemption for the 2020 taxable
2year, if:
3        (1) the county board has declared a local disaster as
4    provided in the Illinois Emergency Management Agency Act
5    related to the COVID-19 public health emergency;
6        (2) the owner of record of the property as of January
7    1, 2021 is the same as the owner of record of the property
8    as of January 1, 2020;
9        (3) the exemption for the 2020 taxable year has not
10    been determined to be an erroneous exemption as defined by
11    this Code; and
12        (4) the taxpayer for the 2020 taxable year has not
13    asked for the exemption to be removed for the 2020 or 2021
14    taxable years.
15    Nothing in this subsection shall preclude a veteran whose
16service connected disability rating has changed since the 2020
17exemption was granted from applying for the exemption based on
18the subsequent service connected disability rating.
19    (f) For the purposes of this Section:
20    "Qualified residence" means real property, but less any
21portion of that property that is used for commercial purposes,
22with an equalized assessed value of less than $250,000 that is
23the primary residence of a veteran with a disability. Property
24rented for more than 6 months is presumed to be used for
25commercial purposes.
26    "Veteran" means an Illinois resident who has served as a

 

 

SB1975 Enrolled- 31 -LRB102 09948 HLH 15266 b

1member of the United States Armed Forces on active duty or
2State active duty, a member of the Illinois National Guard, or
3a member of the United States Reserve Forces and who has
4received an honorable discharge.
5(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
6    (35 ILCS 200/15-170)
7    Sec. 15-170. Senior citizens homestead exemption.
8    (a) An annual homestead exemption limited, except as
9described here with relation to cooperatives or life care
10facilities, to a maximum reduction set forth below from the
11property's value, as equalized or assessed by the Department,
12is granted for property that is occupied as a residence by a
13person 65 years of age or older who is liable for paying real
14estate taxes on the property and is an owner of record of the
15property or has a legal or equitable interest therein as
16evidenced by a written instrument, except for a leasehold
17interest, other than a leasehold interest of land on which a
18single family residence is located, which is occupied as a
19residence by a person 65 years or older who has an ownership
20interest therein, legal, equitable or as a lessee, and on
21which he or she is liable for the payment of property taxes.
22Before taxable year 2004, the maximum reduction shall be
23$2,500 in counties with 3,000,000 or more inhabitants and
24$2,000 in all other counties. For taxable years 2004 through
252005, the maximum reduction shall be $3,000 in all counties.

 

 

SB1975 Enrolled- 32 -LRB102 09948 HLH 15266 b

1For taxable years 2006 and 2007, the maximum reduction shall
2be $3,500. For taxable years 2008 through 2011, the maximum
3reduction is $4,000 in all counties. For taxable year 2012,
4the maximum reduction is $5,000 in counties with 3,000,000 or
5more inhabitants and $4,000 in all other counties. For taxable
6years 2013 through 2016, the maximum reduction is $5,000 in
7all counties. For taxable years 2017 through 2022 and
8thereafter, the maximum reduction is $8,000 in counties with
93,000,000 or more inhabitants and $5,000 in all other
10counties. For taxable years 2023 and thereafter, the maximum
11reduction is $8,000 in counties with 3,000,000 or more
12inhabitants and counties that are contiguous to a county of
133,000,000 or more inhabitants and $5,000 in all other
14counties.
15    (b) For land improved with an apartment building owned and
16operated as a cooperative, the maximum reduction from the
17value of the property, as equalized by the Department, shall
18be multiplied by the number of apartments or units occupied by
19a person 65 years of age or older who is liable, by contract
20with the owner or owners of record, for paying property taxes
21on the property and is an owner of record of a legal or
22equitable interest in the cooperative apartment building,
23other than a leasehold interest. For land improved with a life
24care facility, the maximum reduction from the value of the
25property, as equalized by the Department, shall be multiplied
26by the number of apartments or units occupied by persons 65

 

 

SB1975 Enrolled- 33 -LRB102 09948 HLH 15266 b

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

 

 

SB1975 Enrolled- 34 -LRB102 09948 HLH 15266 b

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

 

 

SB1975 Enrolled- 35 -LRB102 09948 HLH 15266 b

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

 

 

SB1975 Enrolled- 36 -LRB102 09948 HLH 15266 b

1taxable year 2024, each taxpayer who has been granted an
2exemption under this Section must reapply on an annual basis.
3    If a reapplication is required, then the chief county
4assessment officer shall mail the application to the taxpayer
5at least 60 days prior to the last day of the application
6period for the county.
7    For taxable years 2019 through 2023, in counties with
83,000,000 or more inhabitants, a taxpayer who has been granted
9an exemption under this Section need not reapply. However, if
10the property ceases to be qualified for the exemption under
11this Section in any year for which a reapplication is not
12required under this Section, then the owner of record of the
13property shall notify the chief county assessment officer that
14the property is no longer qualified. In addition, for taxable
15years 2019 through 2023, the chief county assessment officer
16of a county with 3,000,000 or more inhabitants shall enter
17into an intergovernmental agreement with the county clerk of
18that county and the Department of Public Health, as well as any
19other appropriate governmental agency, to obtain information
20that documents the death of a taxpayer who has been granted an
21exemption under this Section. Notwithstanding any other
22provision of law, the county clerk and the Department of
23Public Health shall provide that information to the chief
24county assessment officer. The Department of Public Health
25shall supply this information no less frequently than every
26calendar quarter. Information concerning the death of a

 

 

SB1975 Enrolled- 37 -LRB102 09948 HLH 15266 b

1taxpayer may be shared with the county treasurer. The chief
2county assessment officer shall also enter into a data
3exchange agreement with the Social Security Administration or
4its agent to obtain access to the information regarding deaths
5in possession of the Social Security Administration. The chief
6county assessment officer shall, subject to the notice
7requirements under subsection (m) of Section 9-275, terminate
8the exemption under this Section if the information obtained
9indicates that the property is no longer qualified for the
10exemption. In counties with 3,000,000 or more inhabitants, the
11assessor and the county recorder of deeds shall establish
12policies and practices for the regular exchange of information
13for the purpose of alerting the assessor whenever the transfer
14of ownership of any property receiving an exemption under this
15Section has occurred. When such a transfer occurs, the
16assessor shall mail a notice to the new owner of the property
17(i) informing the new owner that the exemption will remain in
18place through the year of the transfer, after which it will be
19canceled, and (ii) providing information pertaining to the
20rules for reapplying for the exemption if the owner qualifies.
21In counties with 3,000,000 or more inhabitants, the chief
22county assessment official shall conduct audits of all
23exemptions granted under this Section no later than December
2431, 2022 and no later than December 31, 2024. The audit shall
25be designed to ascertain whether any senior homestead
26exemptions have been granted erroneously. If it is determined

 

 

SB1975 Enrolled- 38 -LRB102 09948 HLH 15266 b

1that a senior homestead exemption has been erroneously applied
2to a property, the chief county assessment officer shall make
3use of the appropriate provisions of Section 9-275 in relation
4to the property that received the erroneous homestead
5exemption.
6    (j) In counties with less than 3,000,000 inhabitants, the
7county board may by resolution provide that if a person has
8been granted a homestead exemption under this Section, the
9person qualifying need not reapply for the exemption.
10    In counties with less than 3,000,000 inhabitants, if the
11assessor or chief county assessment officer requires annual
12application for verification of eligibility for an exemption
13once granted under this Section, the application shall be
14mailed to the taxpayer.
15    (l) The assessor or chief county assessment officer shall
16notify each person who qualifies for an exemption under this
17Section that the person may also qualify for deferral of real
18estate taxes under the Senior Citizens Real Estate Tax
19Deferral Act. The notice shall set forth the qualifications
20needed for deferral of real estate taxes, the address and
21telephone number of county collector, and a statement that
22applications for deferral of real estate taxes may be obtained
23from the county collector.
24    (m) 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.

 

 

SB1975 Enrolled- 39 -LRB102 09948 HLH 15266 b

1(Source: P.A. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19;
2101-622, eff. 1-14-20.)
 
3    (35 ILCS 200/15-172)
4    Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
5Homestead Exemption.
6    (a) This Section may be cited as the Low-Income Senior
7Citizens Assessment Freeze Homestead Exemption.
8    (b) As used in this Section:
9    "Applicant" means an individual who has filed an
10application under this Section.
11    "Base amount" means the base year equalized assessed value
12of the residence plus the first year's equalized assessed
13value of any added improvements which increased the assessed
14value of the residence after the base year.
15    "Base year" means the taxable year prior to the taxable
16year for which the applicant first qualifies and applies for
17the exemption provided that in the prior taxable year the
18property was improved with a permanent structure that was
19occupied as a residence by the applicant who was liable for
20paying real property taxes on the property and who was either
21(i) an owner of record of the property or had legal or
22equitable interest in the property as evidenced by a written
23instrument or (ii) had a legal or equitable interest as a
24lessee in the parcel of property that was single family
25residence. If in any subsequent taxable year for which the

 

 

SB1975 Enrolled- 40 -LRB102 09948 HLH 15266 b

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

 

 

SB1975 Enrolled- 41 -LRB102 09948 HLH 15266 b

1    "Household" means the applicant, the spouse of the
2applicant, and all persons using the residence of the
3applicant as their principal place of residence.
4    "Household income" means the combined income of the
5members of a household for the calendar year preceding the
6taxable year.
7    "Income" has the same meaning as provided in Section 3.07
8of the Senior Citizens and Persons with Disabilities Property
9Tax Relief Act, except that, beginning in assessment year
102001, "income" does not include veteran's benefits.
11    "Internal Revenue Code of 1986" means the United States
12Internal Revenue Code of 1986 or any successor law or laws
13relating to federal income taxes in effect for the year
14preceding the taxable year.
15    "Life care facility that qualifies as a cooperative" means
16a facility as defined in Section 2 of the Life Care Facilities
17Act.
18    "Maximum income limitation" means:
19        (1) $35,000 prior to taxable year 1999;
20        (2) $40,000 in taxable years 1999 through 2003;
21        (3) $45,000 in taxable years 2004 through 2005;
22        (4) $50,000 in taxable years 2006 and 2007;
23        (5) $55,000 in taxable years 2008 through 2016;
24        (6) for taxable year 2017, (i) $65,000 for qualified
25    property located in a county with 3,000,000 or more
26    inhabitants and (ii) $55,000 for qualified property

 

 

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1    located in a county with fewer than 3,000,000 inhabitants;
2    and
3        (7) for taxable years 2018 and thereafter, $65,000 for
4    all qualified property.
5    As an alternative income valuation, a homeowner who is
6enrolled in any of the following programs may be presumed to
7have household income that does not exceed the maximum income
8limitation for that tax year as required by this Section: Aid
9to the Aged, Blind or Disabled (AABD) Program or the
10Supplemental Nutrition Assistance Program (SNAP), both of
11which are administered by the Department of Human Services;
12the Low Income Home Energy Assistance Program (LIHEAP), which
13is administered by the Department of Commerce and Economic
14Opportunity; The Benefit Access program, which is administered
15by the Department on Aging; and the Senior Citizens Real
16Estate Tax Deferral Program.
17    A chief county assessment officer may indicate that he or
18she has verified an applicant's income eligibility for this
19exemption but may not report which program or programs, if
20any, enroll the applicant. Release of personal information
21submitted pursuant to this Section shall be deemed an
22unwarranted invasion of personal privacy under the Freedom of
23Information Act.
24    "Residence" means the principal dwelling place and
25appurtenant structures used for residential purposes in this
26State occupied on January 1 of the taxable year by a household

 

 

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

 

 

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1lessee, and (iv) is liable for the payment of real property
2taxes on that property.
3    In counties of 3,000,000 or more inhabitants, the amount
4of the exemption for all taxable years is the equalized
5assessed value of the residence in the taxable year for which
6application is made minus the base amount. In all other
7counties, the amount of the exemption is as follows: (i)
8through taxable year 2005 and for taxable year 2007 and
9thereafter, the amount of this exemption shall be the
10equalized assessed value of the residence in the taxable year
11for which application is made minus the base amount; and (ii)
12for taxable year 2006, the amount of the exemption is as
13follows:
14        (1) For an applicant who has a household income of
15    $45,000 or less, the amount of the exemption is the
16    equalized assessed value of the residence in the taxable
17    year for which application is made minus the base amount.
18        (2) For an applicant who has a household income
19    exceeding $45,000 but not exceeding $46,250, the amount of
20    the exemption is (i) the equalized assessed value of the
21    residence in the taxable year for which application is
22    made minus the base amount (ii) multiplied by 0.8.
23        (3) For an applicant who has a household income
24    exceeding $46,250 but not exceeding $47,500, the amount of
25    the exemption is (i) the equalized assessed value of the
26    residence in the taxable year for which application is

 

 

SB1975 Enrolled- 45 -LRB102 09948 HLH 15266 b

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

 

 

SB1975 Enrolled- 46 -LRB102 09948 HLH 15266 b

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

 

 

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1    Beginning January 1, 1997, when an individual dies who
2would have qualified for an exemption under this Section, and
3the surviving spouse does not independently qualify for this
4exemption because of age, the exemption under this Section
5shall be granted to the surviving spouse for the taxable year
6preceding and the taxable year of the death, provided that,
7except for age, the surviving spouse meets all other
8qualifications for the granting of this exemption for those
9years.
10    When married persons maintain separate residences, the
11exemption provided for in this Section may be claimed by only
12one of such persons and for only one residence.
13    For taxable year 1994 only, in counties having less than
143,000,000 inhabitants, to receive the exemption, a person
15shall submit an application by February 15, 1995 to the Chief
16County Assessment Officer of the county in which the property
17is located. In counties having 3,000,000 or more inhabitants,
18for taxable year 1994 and all subsequent taxable years, to
19receive the exemption, a person may submit an application to
20the Chief County Assessment Officer of the county in which the
21property is located during such period as may be specified by
22the Chief County Assessment Officer. The Chief County
23Assessment Officer in counties of 3,000,000 or more
24inhabitants shall annually give notice of the application
25period by mail or by publication. In counties having less than
263,000,000 inhabitants, beginning with taxable year 1995 and

 

 

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1thereafter, to receive the exemption, a person shall submit an
2application by July 1 of each taxable year to the Chief County
3Assessment Officer of the county in which the property is
4located. A county may, by ordinance, establish a date for
5submission of applications that is different than July 1. The
6applicant shall submit with the application an affidavit of
7the applicant's total household income, age, marital status
8(and if married the name and address of the applicant's
9spouse, if known), and principal dwelling place of members of
10the household on January 1 of the taxable year. The Department
11shall establish, by rule, a method for verifying the accuracy
12of affidavits filed by applicants under this Section, and the
13Chief County Assessment Officer may conduct audits of any
14taxpayer claiming an exemption under this Section to verify
15that the taxpayer is eligible to receive the exemption. Each
16application shall contain or be verified by a written
17declaration that it is made under the penalties of perjury. A
18taxpayer's signing a fraudulent application under this Act is
19perjury, as defined in Section 32-2 of the Criminal Code of
202012. The applications shall be clearly marked as applications
21for the Low-Income Senior Citizens Assessment Freeze Homestead
22Exemption and must contain a notice that any taxpayer who
23receives the exemption is subject to an audit by the Chief
24County Assessment Officer.
25    Notwithstanding any other provision to the contrary, in
26counties having fewer than 3,000,000 inhabitants, if an

 

 

SB1975 Enrolled- 49 -LRB102 09948 HLH 15266 b

1applicant fails to file the application required by this
2Section in a timely manner and this failure to file is due to a
3mental or physical condition sufficiently severe so as to
4render the applicant incapable of filing the application in a
5timely manner, the Chief County Assessment Officer may extend
6the filing deadline for a period of 30 days after the applicant
7regains the capability to file the application, but in no case
8may the filing deadline be extended beyond 3 months of the
9original filing deadline. In order to receive the extension
10provided in this paragraph, the applicant shall provide the
11Chief County Assessment Officer with a signed statement from
12the applicant's physician, advanced practice registered nurse,
13or physician assistant stating the nature and extent of the
14condition, that, in the physician's, advanced practice
15registered nurse's, or physician assistant's opinion, the
16condition was so severe that it rendered the applicant
17incapable of filing the application in a timely manner, and
18the date on which the applicant regained the capability to
19file the application.
20    Beginning January 1, 1998, notwithstanding any other
21provision to the contrary, in counties having fewer than
223,000,000 inhabitants, if an applicant fails to file the
23application required by this Section in a timely manner and
24this failure to file is due to a mental or physical condition
25sufficiently severe so as to render the applicant incapable of
26filing the application in a timely manner, the Chief County

 

 

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1Assessment Officer may extend the filing deadline for a period
2of 3 months. In order to receive the extension provided in this
3paragraph, the applicant shall provide the Chief County
4Assessment Officer with a signed statement from the
5applicant's physician, advanced practice registered nurse, or
6physician assistant stating the nature and extent of the
7condition, and that, in the physician's, advanced practice
8registered nurse's, or physician assistant's opinion, the
9condition was so severe that it rendered the applicant
10incapable of filing the application in a timely manner.
11    In counties having less than 3,000,000 inhabitants, if an
12applicant was denied an exemption in taxable year 1994 and the
13denial occurred due to an error on the part of an assessment
14official, or his or her agent or employee, then beginning in
15taxable year 1997 the applicant's base year, for purposes of
16determining the amount of the exemption, shall be 1993 rather
17than 1994. In addition, in taxable year 1997, the applicant's
18exemption shall also include an amount equal to (i) the amount
19of any exemption denied to the applicant in taxable year 1995
20as a result of using 1994, rather than 1993, as the base year,
21(ii) the amount of any exemption denied to the applicant in
22taxable year 1996 as a result of using 1994, rather than 1993,
23as the base year, and (iii) the amount of the exemption
24erroneously denied for taxable year 1994.
25    For purposes of this Section, a person who will be 65 years
26of age during the current taxable year shall be eligible to

 

 

SB1975 Enrolled- 51 -LRB102 09948 HLH 15266 b

1apply for the homestead exemption during that taxable year.
2Application shall be made during the application period in
3effect for the county of his or her residence.
4    The Chief County Assessment Officer may determine the
5eligibility of a life care facility that qualifies as a
6cooperative to receive the benefits provided by this Section
7by use of an affidavit, application, visual inspection,
8questionnaire, or other reasonable method in order to insure
9that the tax savings resulting from the exemption are credited
10by the management firm to the apportioned tax liability of
11each qualifying resident. The Chief County Assessment Officer
12may request reasonable proof that the management firm has so
13credited that exemption.
14    Except as provided in this Section, all information
15received by the chief county assessment officer or the
16Department from applications filed under this Section, or from
17any investigation conducted under the provisions of this
18Section, shall be confidential, except for official purposes
19or pursuant to official procedures for collection of any State
20or local tax or enforcement of any civil or criminal penalty or
21sanction imposed by this Act or by any statute or ordinance
22imposing a State or local tax. Any person who divulges any such
23information in any manner, except in accordance with a proper
24judicial order, is guilty of a Class A misdemeanor.
25    Nothing contained in this Section shall prevent the
26Director or chief county assessment officer from publishing or

 

 

SB1975 Enrolled- 52 -LRB102 09948 HLH 15266 b

1making available reasonable statistics concerning the
2operation of the exemption contained in this Section in which
3the contents of claims are grouped into aggregates in such a
4way that information contained in any individual claim shall
5not be disclosed.
6    Notwithstanding any other provision of law, for taxable
7year 2017 and thereafter, in counties of 3,000,000 or more
8inhabitants, the amount of the exemption shall be the greater
9of (i) the amount of the exemption otherwise calculated under
10this Section or (ii) $2,000.
11    (c-5) Notwithstanding any other provision of law, each
12chief county assessment officer may approve this exemption for
13the 2020 taxable year, without application, for any property
14that was approved for this exemption for the 2019 taxable
15year, provided that:
16        (1) the county board has declared a local disaster as
17    provided in the Illinois Emergency Management Agency Act
18    related to the COVID-19 public health emergency;
19        (2) the owner of record of the property as of January
20    1, 2020 is the same as the owner of record of the property
21    as of January 1, 2019;
22        (3) the exemption for the 2019 taxable year has not
23    been determined to be an erroneous exemption as defined by
24    this Code; and
25        (4) the applicant for the 2019 taxable year has not
26    asked for the exemption to be removed for the 2019 or 2020

 

 

SB1975 Enrolled- 53 -LRB102 09948 HLH 15266 b

1    taxable years.
2    Nothing in this subsection shall preclude or impair the
3authority of a chief county assessment officer to conduct
4audits of any taxpayer claiming an exemption under this
5Section to verify that the taxpayer is eligible to receive the
6exemption as provided elsewhere in this Section.
7    (c-10) Notwithstanding any other provision of law, each
8chief county assessment officer may approve this exemption for
9the 2021 taxable year, without application, for any property
10that was approved for this exemption for the 2020 taxable
11year, if:
12        (1) the county board has declared a local disaster as
13    provided in the Illinois Emergency Management Agency Act
14    related to the COVID-19 public health emergency;
15        (2) the owner of record of the property as of January
16    1, 2021 is the same as the owner of record of the property
17    as of January 1, 2020;
18        (3) the exemption for the 2020 taxable year has not
19    been determined to be an erroneous exemption as defined by
20    this Code; and
21        (4) the taxpayer for the 2020 taxable year has not
22    asked for the exemption to be removed for the 2020 or 2021
23    taxable years.
24    Nothing in this subsection shall preclude or impair the
25authority of a chief county assessment officer to conduct
26audits of any taxpayer claiming an exemption under this

 

 

SB1975 Enrolled- 54 -LRB102 09948 HLH 15266 b

1Section to verify that the taxpayer is eligible to receive the
2exemption as provided elsewhere in this Section.
3    (d) Each Chief County Assessment Officer shall annually
4publish a notice of availability of the exemption provided
5under this Section. The notice shall be published at least 60
6days but no more than 75 days prior to the date on which the
7application must be submitted to the Chief County Assessment
8Officer of the county in which the property is located. The
9notice shall appear in a newspaper of general circulation in
10the county.
11    Notwithstanding Sections 6 and 8 of the State Mandates
12Act, no reimbursement by the State is required for the
13implementation of any mandate created by this Section.
14(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
15    (35 ILCS 200/15-175)
16    Sec. 15-175. General homestead exemption.
17    (a) Except as provided in Sections 15-176 and 15-177,
18homestead property is entitled to an annual homestead
19exemption limited, except as described here with relation to
20cooperatives or life care facilities, to a reduction in the
21equalized assessed value of homestead property equal to the
22increase in equalized assessed value for the current
23assessment year above the equalized assessed value of the
24property for 1977, up to the maximum reduction set forth
25below. If however, the 1977 equalized assessed value upon

 

 

SB1975 Enrolled- 55 -LRB102 09948 HLH 15266 b

1which taxes were paid is subsequently determined by local
2assessing officials, the Property Tax Appeal Board, or a court
3to have been excessive, the equalized assessed value which
4should have been placed on the property for 1977 shall be used
5to determine the amount of the exemption.
6    (b) Except as provided in Section 15-176, the maximum
7reduction before taxable year 2004 shall be $4,500 in counties
8with 3,000,000 or more inhabitants and $3,500 in all other
9counties. Except as provided in Sections 15-176 and 15-177,
10for taxable years 2004 through 2007, the maximum reduction
11shall be $5,000, for taxable year 2008, the maximum reduction
12is $5,500, and, for taxable years 2009 through 2011, the
13maximum reduction is $6,000 in all counties. For taxable years
142012 through 2016, the maximum reduction is $7,000 in counties
15with 3,000,000 or more inhabitants and $6,000 in all other
16counties. For taxable years 2017 through 2022 and thereafter,
17the maximum reduction is $10,000 in counties with 3,000,000 or
18more inhabitants and $6,000 in all other counties. For taxable
19years 2023 and thereafter, the maximum reduction is $10,000 in
20counties with 3,000,000 or more inhabitants, $8,000 in
21counties that are contiguous to a county of 3,000,000 or more
22inhabitants, and $6,000 in all other counties. If a county has
23elected to subject itself to the provisions of Section 15-176
24as provided in subsection (k) of that Section, then, for the
25first taxable year only after the provisions of Section 15-176
26no longer apply, for owners who, for the taxable year, have not

 

 

SB1975 Enrolled- 56 -LRB102 09948 HLH 15266 b

1been granted a senior citizens assessment freeze homestead
2exemption under Section 15-172 or a long-time occupant
3homestead exemption under Section 15-177, there shall be an
4additional exemption of $5,000 for owners with a household
5income of $30,000 or less.
6    (c) In counties with fewer than 3,000,000 inhabitants, if,
7based on the most recent assessment, the equalized assessed
8value of the homestead property for the current assessment
9year is greater than the equalized assessed value of the
10property for 1977, the owner of the property shall
11automatically receive the exemption granted under this Section
12in an amount equal to the increase over the 1977 assessment up
13to the maximum reduction set forth in this Section.
14    (d) If in any assessment year beginning with the 2000
15assessment year, homestead property has a pro-rata valuation
16under Section 9-180 resulting in an increase in the assessed
17valuation, a reduction in equalized assessed valuation equal
18to the increase in equalized assessed value of the property
19for the year of the pro-rata valuation above the equalized
20assessed value of the property for 1977 shall be applied to the
21property on a proportionate basis for the period the property
22qualified as homestead property during the assessment year.
23The maximum proportionate homestead exemption shall not exceed
24the maximum homestead exemption allowed in the county under
25this Section divided by 365 and multiplied by the number of
26days the property qualified as homestead property.

 

 

SB1975 Enrolled- 57 -LRB102 09948 HLH 15266 b

1    (d-1) In counties with 3,000,000 or more inhabitants,
2where the chief county assessment officer provides a notice of
3discovery, if a property is not occupied by its owner as a
4principal residence as of January 1 of the current tax year,
5then the property owner shall notify the chief county
6assessment officer of that fact on a form prescribed by the
7chief county assessment officer. That notice must be received
8by the chief county assessment officer on or before March 1 of
9the collection year. If mailed, the form shall be sent by
10certified mail, return receipt requested. If the form is
11provided in person, the chief county assessment officer shall
12provide a date stamped copy of the notice. Failure to provide
13timely notice pursuant to this subsection (d-1) shall result
14in the exemption being treated as an erroneous exemption. Upon
15timely receipt of the notice for the current tax year, no
16exemption shall be applied to the property for the current tax
17year. If the exemption is not removed upon timely receipt of
18the notice by the chief assessment officer, then the error is
19considered granted as a result of a clerical error or omission
20on the part of the chief county assessment officer as
21described in subsection (h) of Section 9-275, and the property
22owner shall not be liable for the payment of interest and
23penalties due to the erroneous exemption for the current tax
24year for which the notice was filed after the date that notice
25was timely received pursuant to this subsection. Notice
26provided under this subsection shall not constitute a defense

 

 

SB1975 Enrolled- 58 -LRB102 09948 HLH 15266 b

1or amnesty for prior year erroneous exemptions.
2    For the purposes of this subsection (d-1):
3    "Collection year" means the year in which the first and
4second installment of the current tax year is billed.
5    "Current tax year" means the year prior to the collection
6year.
7    (e) The chief county assessment officer may, when
8considering whether to grant a leasehold exemption under this
9Section, require the following conditions to be met:
10        (1) that a notarized application for the exemption,
11    signed by both the owner and the lessee of the property,
12    must be submitted each year during the application period
13    in effect for the county in which the property is located;
14        (2) that a copy of the lease must be filed with the
15    chief county assessment officer by the owner of the
16    property at the time the notarized application is
17    submitted;
18        (3) that the lease must expressly state that the
19    lessee is liable for the payment of property taxes; and
20        (4) that the lease must include the following language
21    in substantially the following form:
22            "Lessee shall be liable for the payment of real
23        estate taxes with respect to the residence in
24        accordance with the terms and conditions of Section
25        15-175 of the Property Tax Code (35 ILCS 200/15-175).
26        The permanent real estate index number for the

 

 

SB1975 Enrolled- 59 -LRB102 09948 HLH 15266 b

1        premises is (insert number), and, according to the
2        most recent property tax bill, the current amount of
3        real estate taxes associated with the premises is
4        (insert amount) per year. The parties agree that the
5        monthly rent set forth above shall be increased or
6        decreased pro rata (effective January 1 of each
7        calendar year) to reflect any increase or decrease in
8        real estate taxes. Lessee shall be deemed to be
9        satisfying Lessee's liability for the above mentioned
10        real estate taxes with the monthly rent payments as
11        set forth above (or increased or decreased as set
12        forth herein).".
13    In addition, if there is a change in lessee, or if the
14lessee vacates the property, then the chief county assessment
15officer may require the owner of the property to notify the
16chief county assessment officer of that change.
17    This subsection (e) does not apply to leasehold interests
18in property owned by a municipality.
19    (f) "Homestead property" under this Section includes
20residential property that is occupied by its owner or owners
21as his or their principal dwelling place, or that is a
22leasehold interest on which a single family residence is
23situated, which is occupied as a residence by a person who has
24an ownership interest therein, legal or equitable or as a
25lessee, and on which the person is liable for the payment of
26property taxes. For land improved with an apartment building

 

 

SB1975 Enrolled- 60 -LRB102 09948 HLH 15266 b

1owned and operated as a cooperative, the maximum reduction
2from the equalized assessed value shall be limited to the
3increase in the value above the equalized assessed value of
4the property for 1977, up to the maximum reduction set forth
5above, multiplied by the number of apartments or units
6occupied by a person or persons who is liable, by contract with
7the owner or owners of record, for paying property taxes on the
8property and is an owner of record of a legal or equitable
9interest in the cooperative apartment building, other than a
10leasehold interest. For land improved with a life care
11facility, the maximum reduction from the value of the
12property, as equalized by the Department, shall be multiplied
13by the number of apartments or units occupied by a person or
14persons, irrespective of any legal, equitable, or leasehold
15interest in the facility, who are liable, under a life care
16contract with the owner or owners of record of the facility,
17for paying property taxes on the property. For purposes of
18this Section, the term "life care facility" has the meaning
19stated in Section 15-170.
20    "Household", as used in this Section, means the owner, the
21spouse of the owner, and all persons using the residence of the
22owner as their principal place of residence.
23    "Household income", as used in this Section, means the
24combined income of the members of a household for the calendar
25year preceding the taxable year.
26    "Income", as used in this Section, has the same meaning as

 

 

SB1975 Enrolled- 61 -LRB102 09948 HLH 15266 b

1provided in Section 3.07 of the Senior Citizens and Persons
2with Disabilities Property Tax Relief Act, except that
3"income" does not include veteran's benefits.
4    (g) In a cooperative or life care facility where a
5homestead exemption has been granted, the cooperative
6association or the management of the cooperative or life care
7facility shall credit the savings resulting from that
8exemption only to the apportioned tax liability of the owner
9or resident who qualified for the exemption. Any person who
10willfully refuses to so credit the savings shall be guilty of a
11Class B misdemeanor.
12    (h) Where married persons maintain and reside in separate
13residences qualifying as homestead property, each residence
14shall receive 50% of the total reduction in equalized assessed
15valuation provided by this Section.
16    (i) In all counties, the assessor or chief county
17assessment officer may determine the eligibility of
18residential property to receive the homestead exemption and
19the amount of the exemption by application, visual inspection,
20questionnaire or other reasonable methods. The determination
21shall be made in accordance with guidelines established by the
22Department, provided that the taxpayer applying for an
23additional general exemption under this Section shall submit
24to the chief county assessment officer an application with an
25affidavit of the applicant's total household income, age,
26marital status (and, if married, the name and address of the

 

 

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1applicant's spouse, if known), and principal dwelling place of
2members of the household on January 1 of the taxable year. The
3Department shall issue guidelines establishing a method for
4verifying the accuracy of the affidavits filed by applicants
5under this paragraph. The applications shall be clearly marked
6as applications for the Additional General Homestead
7Exemption.
8    (i-5) This subsection (i-5) applies to counties with
93,000,000 or more inhabitants. In the event of a sale of
10homestead property, the homestead exemption shall remain in
11effect for the remainder of the assessment year of the sale.
12Upon receipt of a transfer declaration transmitted by the
13recorder pursuant to Section 31-30 of the Real Estate Transfer
14Tax Law for property receiving an exemption under this
15Section, the assessor shall mail a notice and forms to the new
16owner of the property providing information pertaining to the
17rules and applicable filing periods for applying or reapplying
18for homestead exemptions under this Code for which the
19property may be eligible. If the new owner fails to apply or
20reapply for a homestead exemption during the applicable filing
21period or the property no longer qualifies for an existing
22homestead exemption, the assessor shall cancel such exemption
23for any ensuing assessment year.
24    (j) In counties with fewer than 3,000,000 inhabitants, in
25the event of a sale of homestead property the homestead
26exemption shall remain in effect for the remainder of the

 

 

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1assessment year of the sale. The assessor or chief county
2assessment officer may require the new owner of the property
3to apply for the homestead exemption for the following
4assessment year.
5    (k) Notwithstanding Sections 6 and 8 of the State Mandates
6Act, no reimbursement by the State is required for the
7implementation of any mandate created by this Section.
8    (l) The changes made to this Section by this amendatory
9Act of the 100th General Assembly are effective for the 2018
10tax year and thereafter.
11(Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15;
1299-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff.
138-25-17; 100-1077, eff. 1-1-19.)
 
14    (35 ILCS 200/18-185)
15    Sec. 18-185. Short title; definitions. This Division 5
16may be cited as the Property Tax Extension Limitation Law. As
17used in this Division 5:
18    "Consumer Price Index" means the Consumer Price Index for
19All Urban Consumers for all items published by the United
20States Department of Labor.
21    "Extension limitation" means (a) the lesser of 5% or the
22percentage increase in the Consumer Price Index during the
2312-month calendar year preceding the levy year or (b) the rate
24of increase approved by voters under Section 18-205.
25    "Affected county" means a county of 3,000,000 or more

 

 

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1inhabitants or a county contiguous to a county of 3,000,000 or
2more inhabitants.
3    "Taxing district" has the same meaning provided in Section
41-150, except as otherwise provided in this Section. For the
51991 through 1994 levy years only, "taxing district" includes
6only each non-home rule taxing district having the majority of
7its 1990 equalized assessed value within any county or
8counties contiguous to a county with 3,000,000 or more
9inhabitants. Beginning with the 1995 levy year, "taxing
10district" includes only each non-home rule taxing district
11subject to this Law before the 1995 levy year and each non-home
12rule taxing district not subject to this Law before the 1995
13levy year having the majority of its 1994 equalized assessed
14value in an affected county or counties. Beginning with the
15levy year in which this Law becomes applicable to a taxing
16district as provided in Section 18-213, "taxing district" also
17includes those taxing districts made subject to this Law as
18provided in Section 18-213.
19    "Aggregate extension" for taxing districts to which this
20Law applied before the 1995 levy year means the annual
21corporate extension for the taxing district and those special
22purpose extensions that are made annually for the taxing
23district, excluding special purpose extensions: (a) made for
24the taxing district to pay interest or principal on general
25obligation bonds that were approved by referendum; (b) made
26for any taxing district to pay interest or principal on

 

 

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1general obligation bonds issued before October 1, 1991; (c)
2made for any taxing district to pay interest or principal on
3bonds issued to refund or continue to refund those bonds
4issued before October 1, 1991; (d) made for any taxing
5district to pay interest or principal on bonds issued to
6refund or continue to refund bonds issued after October 1,
71991 that were approved by referendum; (e) made for any taxing
8district to pay interest or principal on revenue bonds issued
9before October 1, 1991 for payment of which a property tax levy
10or the full faith and credit of the unit of local government is
11pledged; however, a tax for the payment of interest or
12principal on those bonds shall be made only after the
13governing body of the unit of local government finds that all
14other sources for payment are insufficient to make those
15payments; (f) made for payments under a building commission
16lease when the lease payments are for the retirement of bonds
17issued by the commission before October 1, 1991, to pay for the
18building project; (g) made for payments due under installment
19contracts entered into before October 1, 1991; (h) made for
20payments of principal and interest on bonds issued under the
21Metropolitan Water Reclamation District Act to finance
22construction projects initiated before October 1, 1991; (i)
23made for payments of principal and interest on limited bonds,
24as defined in Section 3 of the Local Government Debt Reform
25Act, in an amount not to exceed the debt service extension base
26less the amount in items (b), (c), (e), and (h) of this

 

 

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1definition for non-referendum obligations, except obligations
2initially issued pursuant to referendum; (j) made for payments
3of principal and interest on bonds issued under Section 15 of
4the Local Government Debt Reform Act; (k) made by a school
5district that participates in the Special Education District
6of Lake County, created by special education joint agreement
7under Section 10-22.31 of the School Code, for payment of the
8school district's share of the amounts required to be
9contributed by the Special Education District of Lake County
10to the Illinois Municipal Retirement Fund under Article 7 of
11the Illinois Pension Code; the amount of any extension under
12this item (k) shall be certified by the school district to the
13county clerk; (l) made to fund expenses of providing joint
14recreational programs for persons with disabilities under
15Section 5-8 of the Park District Code or Section 11-95-14 of
16the Illinois Municipal Code; (m) made for temporary relocation
17loan repayment purposes pursuant to Sections 2-3.77 and
1817-2.2d of the School Code; (n) made for payment of principal
19and interest on any bonds issued under the authority of
20Section 17-2.2d of the School Code; (o) made for contributions
21to a firefighter's pension fund created under Article 4 of the
22Illinois Pension Code, to the extent of the amount certified
23under item (5) of Section 4-134 of the Illinois Pension Code;
24and (p) made for road purposes in the first year after a
25township assumes the rights, powers, duties, assets, property,
26liabilities, obligations, and responsibilities of a road

 

 

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1district abolished under the provisions of Section 6-133 of
2the Illinois Highway Code.
3    "Aggregate extension" for the taxing districts to which
4this Law did not apply before the 1995 levy year (except taxing
5districts subject to this Law in accordance with Section
618-213) means the annual corporate extension for the taxing
7district and those special purpose extensions that are made
8annually for the taxing district, excluding special purpose
9extensions: (a) made for the taxing district to pay interest
10or principal on general obligation bonds that were approved by
11referendum; (b) made for any taxing district to pay interest
12or principal on general obligation bonds issued before March
131, 1995; (c) made for any taxing district to pay interest or
14principal on bonds issued to refund or continue to refund
15those bonds issued before March 1, 1995; (d) made for any
16taxing district to pay interest or principal on bonds issued
17to refund or continue to refund bonds issued after March 1,
181995 that were approved by referendum; (e) made for any taxing
19district to pay interest or principal on revenue bonds issued
20before March 1, 1995 for payment of which a property tax levy
21or the full faith and credit of the unit of local government is
22pledged; however, a tax for the payment of interest or
23principal on those bonds shall be made only after the
24governing body of the unit of local government finds that all
25other sources for payment are insufficient to make those
26payments; (f) made for payments under a building commission

 

 

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1lease when the lease payments are for the retirement of bonds
2issued by the commission before March 1, 1995 to pay for the
3building project; (g) made for payments due under installment
4contracts entered into before March 1, 1995; (h) made for
5payments of principal and interest on bonds issued under the
6Metropolitan Water Reclamation District Act to finance
7construction projects initiated before October 1, 1991; (h-4)
8made for stormwater management purposes by the Metropolitan
9Water Reclamation District of Greater Chicago under Section 12
10of the Metropolitan Water Reclamation District Act; (i) made
11for payments of principal and interest on limited bonds, as
12defined in Section 3 of the Local Government Debt Reform Act,
13in an amount not to exceed the debt service extension base less
14the amount in items (b), (c), and (e) of this definition for
15non-referendum obligations, except obligations initially
16issued pursuant to referendum and bonds described in
17subsection (h) of this definition; (j) made for payments of
18principal and interest on bonds issued under Section 15 of the
19Local Government Debt Reform Act; (k) made for payments of
20principal and interest on bonds authorized by Public Act
2188-503 and issued under Section 20a of the Chicago Park
22District Act for aquarium or museum projects and bonds issued
23under Section 20a of the Chicago Park District Act for the
24purpose of making contributions to the pension fund
25established under Article 12 of the Illinois Pension Code; (l)
26made for payments of principal and interest on bonds

 

 

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1authorized by Public Act 87-1191 or 93-601 and (i) issued
2pursuant to Section 21.2 of the Cook County Forest Preserve
3District Act, (ii) issued under Section 42 of the Cook County
4Forest Preserve District Act for zoological park projects, or
5(iii) issued under Section 44.1 of the Cook County Forest
6Preserve District Act for botanical gardens projects; (m) made
7pursuant to Section 34-53.5 of the School Code, whether levied
8annually or not; (n) made to fund expenses of providing joint
9recreational programs for persons with disabilities under
10Section 5-8 of the Park District Code or Section 11-95-14 of
11the Illinois Municipal Code; (o) made by the Chicago Park
12District for recreational programs for persons with
13disabilities under subsection (c) of Section 7.06 of the
14Chicago Park District Act; (p) made for contributions to a
15firefighter's pension fund created under Article 4 of the
16Illinois Pension Code, to the extent of the amount certified
17under item (5) of Section 4-134 of the Illinois Pension Code;
18(q) made by Ford Heights School District 169 under Section
1917-9.02 of the School Code; and (r) made for the purpose of
20making employer contributions to the Public School Teachers'
21Pension and Retirement Fund of Chicago under Section 34-53 of
22the School Code.
23    "Aggregate extension" for all taxing districts to which
24this Law applies in accordance with Section 18-213, except for
25those taxing districts subject to paragraph (2) of subsection
26(e) of Section 18-213, means the annual corporate extension

 

 

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1for the taxing district and those special purpose extensions
2that are made annually for the taxing district, excluding
3special purpose extensions: (a) made for the taxing district
4to pay interest or principal on general obligation bonds that
5were approved by referendum; (b) made for any taxing district
6to pay interest or principal on general obligation bonds
7issued before the date on which the referendum making this Law
8applicable to the taxing district is held; (c) made for any
9taxing district to pay interest or principal on bonds issued
10to refund or continue to refund those bonds issued before the
11date on which the referendum making this Law applicable to the
12taxing district is held; (d) made for any taxing district to
13pay interest or principal on bonds issued to refund or
14continue to refund bonds issued after the date on which the
15referendum making this Law applicable to the taxing district
16is held if the bonds were approved by referendum after the date
17on which the referendum making this Law applicable to the
18taxing district is held; (e) made for any taxing district to
19pay interest or principal on revenue bonds issued before the
20date on which the referendum making this Law applicable to the
21taxing district is held for payment of which a property tax
22levy or the full faith and credit of the unit of local
23government is pledged; however, a tax for the payment of
24interest or principal on those bonds shall be made only after
25the governing body of the unit of local government finds that
26all other sources for payment are insufficient to make those

 

 

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1payments; (f) made for payments under a building commission
2lease when the lease payments are for the retirement of bonds
3issued by the commission before the date on which the
4referendum making this Law applicable to the taxing district
5is held to pay for the building project; (g) made for payments
6due under installment contracts entered into before the date
7on which the referendum making this Law applicable to the
8taxing district is held; (h) made for payments of principal
9and interest on limited bonds, as defined in Section 3 of the
10Local Government Debt Reform Act, in an amount not to exceed
11the debt service extension base less the amount in items (b),
12(c), and (e) of this definition for non-referendum
13obligations, except obligations initially issued pursuant to
14referendum; (i) made for payments of principal and interest on
15bonds issued under Section 15 of the Local Government Debt
16Reform Act; (j) made for a qualified airport authority to pay
17interest or principal on general obligation bonds issued for
18the purpose of paying obligations due under, or financing
19airport facilities required to be acquired, constructed,
20installed or equipped pursuant to, contracts entered into
21before March 1, 1996 (but not including any amendments to such
22a contract taking effect on or after that date); (k) made to
23fund expenses of providing joint recreational programs for
24persons with disabilities under Section 5-8 of the Park
25District Code or Section 11-95-14 of the Illinois Municipal
26Code; (l) made for contributions to a firefighter's pension

 

 

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1fund created under Article 4 of the Illinois Pension Code, to
2the extent of the amount certified under item (5) of Section
34-134 of the Illinois Pension Code; and (m) made for the taxing
4district to pay interest or principal on general obligation
5bonds issued pursuant to Section 19-3.10 of the School Code.
6    "Aggregate extension" for all taxing districts to which
7this Law applies in accordance with paragraph (2) of
8subsection (e) of Section 18-213 means the annual corporate
9extension for the taxing district and those special purpose
10extensions that are made annually for the taxing district,
11excluding special purpose extensions: (a) made for the taxing
12district to pay interest or principal on general obligation
13bonds that were approved by referendum; (b) made for any
14taxing district to pay interest or principal on general
15obligation bonds issued before March 7, 1997 (the effective
16date of Public Act 89-718); (c) made for any taxing district to
17pay interest or principal on bonds issued to refund or
18continue to refund those bonds issued before March 7, 1997
19(the effective date of Public Act 89-718); (d) made for any
20taxing district to pay interest or principal on bonds issued
21to refund or continue to refund bonds issued after March 7,
221997 (the effective date of Public Act 89-718) if the bonds
23were approved by referendum after March 7, 1997 (the effective
24date of Public Act 89-718); (e) made for any taxing district to
25pay interest or principal on revenue bonds issued before March
267, 1997 (the effective date of Public Act 89-718) for payment

 

 

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1of which a property tax levy or the full faith and credit of
2the unit of local government is pledged; however, a tax for the
3payment of interest or principal on those bonds shall be made
4only after the governing body of the unit of local government
5finds that all other sources for payment are insufficient to
6make those payments; (f) made for payments under a building
7commission lease when the lease payments are for the
8retirement of bonds issued by the commission before March 7,
91997 (the effective date of Public Act 89-718) to pay for the
10building project; (g) made for payments due under installment
11contracts entered into before March 7, 1997 (the effective
12date of Public Act 89-718); (h) made for payments of principal
13and interest on limited bonds, as defined in Section 3 of the
14Local Government Debt Reform Act, in an amount not to exceed
15the debt service extension base less the amount in items (b),
16(c), and (e) of this definition for non-referendum
17obligations, except obligations initially issued pursuant to
18referendum; (i) made for payments of principal and interest on
19bonds issued under Section 15 of the Local Government Debt
20Reform Act; (j) made for a qualified airport authority to pay
21interest or principal on general obligation bonds issued for
22the purpose of paying obligations due under, or financing
23airport facilities required to be acquired, constructed,
24installed or equipped pursuant to, contracts entered into
25before March 1, 1996 (but not including any amendments to such
26a contract taking effect on or after that date); (k) made to

 

 

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1fund expenses of providing joint recreational programs for
2persons with disabilities under Section 5-8 of the Park
3District Code or Section 11-95-14 of the Illinois Municipal
4Code; and (l) made for contributions to a firefighter's
5pension fund created under Article 4 of the Illinois Pension
6Code, to the extent of the amount certified under item (5) of
7Section 4-134 of the Illinois Pension Code.
8    "Debt service extension base" means an amount equal to
9that portion of the extension for a taxing district for the
101994 levy year, or for those taxing districts subject to this
11Law in accordance with Section 18-213, except for those
12subject to paragraph (2) of subsection (e) of Section 18-213,
13for the levy year in which the referendum making this Law
14applicable to the taxing district is held, or for those taxing
15districts subject to this Law in accordance with paragraph (2)
16of subsection (e) of Section 18-213 for the 1996 levy year,
17constituting an extension for payment of principal and
18interest on bonds issued by the taxing district without
19referendum, but not including excluded non-referendum bonds.
20For park districts (i) that were first subject to this Law in
211991 or 1995 and (ii) whose extension for the 1994 levy year
22for the payment of principal and interest on bonds issued by
23the park district without referendum (but not including
24excluded non-referendum bonds) was less than 51% of the amount
25for the 1991 levy year constituting an extension for payment
26of principal and interest on bonds issued by the park district

 

 

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1without referendum (but not including excluded non-referendum
2bonds), "debt service extension base" means an amount equal to
3that portion of the extension for the 1991 levy year
4constituting an extension for payment of principal and
5interest on bonds issued by the park district without
6referendum (but not including excluded non-referendum bonds).
7A debt service extension base established or increased at any
8time pursuant to any provision of this Law, except Section
918-212, shall be increased each year commencing with the later
10of (i) the 2009 levy year or (ii) the first levy year in which
11this Law becomes applicable to the taxing district, by the
12lesser of 5% or the percentage increase in the Consumer Price
13Index during the 12-month calendar year preceding the levy
14year. The debt service extension base may be established or
15increased as provided under Section 18-212. "Excluded
16non-referendum bonds" means (i) bonds authorized by Public Act
1788-503 and issued under Section 20a of the Chicago Park
18District Act for aquarium and museum projects; (ii) bonds
19issued under Section 15 of the Local Government Debt Reform
20Act; or (iii) refunding obligations issued to refund or to
21continue to refund obligations initially issued pursuant to
22referendum.
23    "Special purpose extensions" include, but are not limited
24to, extensions for levies made on an annual basis for
25unemployment and workers' compensation, self-insurance,
26contributions to pension plans, and extensions made pursuant

 

 

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1to Section 6-601 of the Illinois Highway Code for a road
2district's permanent road fund whether levied annually or not.
3The extension for a special service area is not included in the
4aggregate extension.
5    "Aggregate extension base" means the taxing district's
6last preceding aggregate extension as adjusted under Sections
718-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
8levy year 2022, for taxing districts that are specified in
9Section 18-190.7, the taxing district's aggregate extension
10base shall be calculated as provided in Section 18-190.7. An
11adjustment under Section 18-135 shall be made for the 2007
12levy year and all subsequent levy years whenever one or more
13counties within which a taxing district is located (i) used
14estimated valuations or rates when extending taxes in the
15taxing district for the last preceding levy year that resulted
16in the over or under extension of taxes, or (ii) increased or
17decreased the tax extension for the last preceding levy year
18as required by Section 18-135(c). Whenever an adjustment is
19required under Section 18-135, the aggregate extension base of
20the taxing district shall be equal to the amount that the
21aggregate extension of the taxing district would have been for
22the last preceding levy year if either or both (i) actual,
23rather than estimated, valuations or rates had been used to
24calculate the extension of taxes for the last levy year, or
25(ii) the tax extension for the last preceding levy year had not
26been adjusted as required by subsection (c) of Section 18-135.

 

 

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1    Notwithstanding any other provision of law, for levy year
22012, the aggregate extension base for West Northfield School
3District No. 31 in Cook County shall be $12,654,592.
4    Notwithstanding any other provision of law, for levy year
52022, the aggregate extension base of a home equity assurance
6program that levied at least $1,000,000 in property taxes in
7levy year 2019 or 2020 under the Home Equity Assurance Act
8shall be the amount that the program's aggregate extension
9base for levy year 2021 would have been if the program had
10levied a property tax for levy year 2021.
11    "Levy year" has the same meaning as "year" under Section
121-155.
13    "New property" means (i) the assessed value, after final
14board of review or board of appeals action, of new
15improvements or additions to existing improvements on any
16parcel of real property that increase the assessed value of
17that real property during the levy year multiplied by the
18equalization factor issued by the Department under Section
1917-30, (ii) the assessed value, after final board of review or
20board of appeals action, of real property not exempt from real
21estate taxation, which real property was exempt from real
22estate taxation for any portion of the immediately preceding
23levy year, multiplied by the equalization factor issued by the
24Department under Section 17-30, including the assessed value,
25upon final stabilization of occupancy after new construction
26is complete, of any real property located within the

 

 

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1boundaries of an otherwise or previously exempt military
2reservation that is intended for residential use and owned by
3or leased to a private corporation or other entity, (iii) in
4counties that classify in accordance with Section 4 of Article
5IX of the Illinois Constitution, an incentive property's
6additional assessed value resulting from a scheduled increase
7in the level of assessment as applied to the first year final
8board of review market value, and (iv) any increase in
9assessed value due to oil or gas production from an oil or gas
10well required to be permitted under the Hydraulic Fracturing
11Regulatory Act that was not produced in or accounted for
12during the previous levy year. In addition, the county clerk
13in a county containing a population of 3,000,000 or more shall
14include in the 1997 recovered tax increment value for any
15school district, any recovered tax increment value that was
16applicable to the 1995 tax year calculations.
17    "Qualified airport authority" means an airport authority
18organized under the Airport Authorities Act and located in a
19county bordering on the State of Wisconsin and having a
20population in excess of 200,000 and not greater than 500,000.
21    "Recovered tax increment value" means, except as otherwise
22provided in this paragraph, the amount of the current year's
23equalized assessed value, in the first year after a
24municipality terminates the designation of an area as a
25redevelopment project area previously established under the
26Tax Increment Allocation Redevelopment Act in the Illinois

 

 

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1Municipal Code, previously established under the Industrial
2Jobs Recovery Law in the Illinois Municipal Code, previously
3established under the Economic Development Project Area Tax
4Increment Act of 1995, or previously established under the
5Economic Development Area Tax Increment Allocation Act, of
6each taxable lot, block, tract, or parcel of real property in
7the redevelopment project area over and above the initial
8equalized assessed value of each property in the redevelopment
9project area. For the taxes which are extended for the 1997
10levy year, the recovered tax increment value for a non-home
11rule taxing district that first became subject to this Law for
12the 1995 levy year because a majority of its 1994 equalized
13assessed value was in an affected county or counties shall be
14increased if a municipality terminated the designation of an
15area in 1993 as a redevelopment project area previously
16established under the Tax Increment Allocation Redevelopment
17Act in the Illinois Municipal Code, previously established
18under the Industrial Jobs Recovery Law in the Illinois
19Municipal Code, or previously established under the Economic
20Development Area Tax Increment Allocation Act, by an amount
21equal to the 1994 equalized assessed value of each taxable
22lot, block, tract, or parcel of real property in the
23redevelopment project area over and above the initial
24equalized assessed value of each property in the redevelopment
25project area. In the first year after a municipality removes a
26taxable lot, block, tract, or parcel of real property from a

 

 

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1redevelopment project area established under the Tax Increment
2Allocation Redevelopment Act in the Illinois Municipal Code,
3the Industrial Jobs Recovery Law in the Illinois Municipal
4Code, or the Economic Development Area Tax Increment
5Allocation Act, "recovered tax increment value" means the
6amount of the current year's equalized assessed value of each
7taxable lot, block, tract, or parcel of real property removed
8from the redevelopment project area over and above the initial
9equalized assessed value of that real property before removal
10from the redevelopment project area.
11    Except as otherwise provided in this Section, "limiting
12rate" means a fraction the numerator of which is the last
13preceding aggregate extension base times an amount equal to
14one plus the extension limitation defined in this Section and
15the denominator of which is the current year's equalized
16assessed value of all real property in the territory under the
17jurisdiction of the taxing district during the prior levy
18year. For those taxing districts that reduced their aggregate
19extension for the last preceding levy year, except for school
20districts that reduced their extension for educational
21purposes pursuant to Section 18-206, the highest aggregate
22extension in any of the last 3 preceding levy years shall be
23used for the purpose of computing the limiting rate. The
24denominator shall not include new property or the recovered
25tax increment value. If a new rate, a rate decrease, or a
26limiting rate increase has been approved at an election held

 

 

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1after March 21, 2006, then (i) the otherwise applicable
2limiting rate shall be increased by the amount of the new rate
3or shall be reduced by the amount of the rate decrease, as the
4case may be, or (ii) in the case of a limiting rate increase,
5the limiting rate shall be equal to the rate set forth in the
6proposition approved by the voters for each of the years
7specified in the proposition, after which the limiting rate of
8the taxing district shall be calculated as otherwise provided.
9In the case of a taxing district that obtained referendum
10approval for an increased limiting rate on March 20, 2012, the
11limiting rate for tax year 2012 shall be the rate that
12generates the approximate total amount of taxes extendable for
13that tax year, as set forth in the proposition approved by the
14voters; this rate shall be the final rate applied by the county
15clerk for the aggregate of all capped funds of the district for
16tax year 2012.
17(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
18102-519, eff. 8-20-21; 102-558, eff. 8-20-21; revised
1910-5-21.)
 
20    (35 ILCS 200/18-190.7 new)
21    Sec. 18-190.7. Alternative aggregate extension base for
22certain taxing districts; recapture.
23    (a) This Section applies to the following taxing districts
24that are subject to this Division 5:
25        (1) school districts that have a designation of

 

 

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1    recognition or review according to the State Board of
2    Education's School District Financial Profile System as of
3    the first day of the levy year for which the taxing
4    district seeks to increase its aggregate extension under
5    this Section;
6        (2) park districts;
7        (3) library districts; and
8        (4) community college districts.
9    (b) Subject to the limitations of subsection (c),
10beginning in levy year 2022, a taxing district specified in
11subsection (a) may recapture certain levy amounts that are
12otherwise unavailable to the taxing district as a result of
13the taxing district not extending the maximum amount permitted
14under this Division 5 in a previous levy year. For that
15purpose, the taxing district's aggregate extension base shall
16be the greater of: (1) the taxing district's aggregate
17extension limit; or (2) the taxing district's last preceding
18aggregate extension, as adjusted under Sections 18-135,
1918-215, 18-230, 18-206, and 18-233.
20    (c) Notwithstanding the provisions of this Section, the
21aggregate extension of a taxing district that uses an
22aggregate extension limit under this Section for a particular
23levy year may not exceed the taxing district's aggregate
24extension for the immediately preceding levy year by more than
255% unless the increase is approved by the voters under Section
2618-205; however, if a taxing district is unable to recapture

 

 

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1the entire unrealized levy amount in a single levy year due to
2the limitations of this subsection (c), the taxing district
3may increase its aggregate extension in each immediately
4succeeding levy year until the entire levy amount is
5recaptured, except that the increase in each succeeding levy
6year may not exceed the greater of (i) 5% or (ii) the increase
7approved by the voters under Section 18-205.
8    In order to be eligible for recapture under this Section,
9the taxing district must certify to the county clerk that the
10taxing district did not extend the maximum amount permitted
11under this Division 5 for a particular levy year. That
12certification must be made not more than 60 days after the
13taxing district files its levy ordinance or resolution with
14the county clerk for the levy year for which the taxing
15district did not extend the maximum amount permitted under
16this Division 5.
17    (d) As used in this Section, "aggregate extension limit"
18means the taxing district's last preceding aggregate extension
19if the district had utilized the maximum limiting rate
20permitted without referendum for each of the 3 immediately
21preceding levy years, as adjusted under Section 18-135,
2218-215, 18-230, 18-206, and 18-233.
 
23    Section 15. The School Code is amended by changing Section
2417-2A and by adding Section 17-1.3 as follows:
 

 

 

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1    (105 ILCS 5/17-1.3 new)
2    Sec. 17-1.3. Disclosure of cash balance. Notwithstanding
3any other provision of law, each school district shall
4disclose to the public, at the public hearing at which the
5district certifies its budget and levy for the taxable year,
6the cash reserve balance of all funds held by the district
7related to its operational levy and, if applicable, any
8obligations secured by those funds.
 
9    (105 ILCS 5/17-2A)  (from Ch. 122, par. 17-2A)
10    Sec. 17-2A. Interfund transfers.
11    (a) The school board of any district having a population
12of less than 500,000 inhabitants may, by proper resolution
13following a public hearing set by the school board or the
14president of the school board (that is preceded (i) by at least
15one published notice over the name of the clerk or secretary of
16the board, occurring at least 7 days and not more than 30 days
17prior to the hearing, in a newspaper of general circulation
18within the school district and (ii) by posted notice over the
19name of the clerk or secretary of the board, at least 48 hours
20before the hearing, at the principal office of the school
21board or at the building where the hearing is to be held if a
22principal office does not exist, with both notices setting
23forth the time, date, place, and subject matter of the
24hearing), transfer money from (1) the Educational Fund to the
25Operations and Maintenance Fund or the Transportation Fund,

 

 

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1(2) the Operations and Maintenance Fund to the Educational
2Fund or the Transportation Fund, (3) the Transportation Fund
3to the Educational Fund or the Operations and Maintenance
4Fund, or (4) the Tort Immunity Fund to the Operations and
5Maintenance Fund of said district, provided that, except
6during the period from July 1, 2003 through June 30, 2024, such
7transfer is made solely for the purpose of meeting one-time,
8non-recurring expenses. Except during the period from July 1,
92003 through June 30, 2026 June 30, 2024 and except as
10otherwise provided in subsection (b) of this Section, any
11other permanent interfund transfers authorized by any
12provision or judicial interpretation of this Code for which
13the transferee fund is not precisely and specifically set
14forth in the provision of this Code authorizing such transfer
15shall be made to the fund of the school district most in need
16of the funds being transferred, as determined by resolution of
17the school board.
18    (b) (Blank).
19    (c) Notwithstanding subsection (a) of this Section or any
20other provision of this Code to the contrary, the school board
21of any school district (i) that is subject to the Property Tax
22Extension Limitation Law, (ii) that is an elementary district
23servicing students in grades K through 8, (iii) whose
24territory is in one county, (iv) that is eligible for Section
257002 Federal Impact Aid, and (v) that has no more than $81,000
26in funds remaining from refinancing bonds that were refinanced

 

 

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1a minimum of 5 years prior to January 20, 2017 (the effective
2date of Public Act 99-926) may make a one-time transfer of the
3funds remaining from the refinancing bonds to the Operations
4and Maintenance Fund of the district by proper resolution
5following a public hearing set by the school board or the
6president of the school board, with notice as provided in
7subsection (a) of this Section, so long as the district meets
8the qualifications set forth in this subsection (c) on January
920, 2017 (the effective date of Public Act 99-926).
10    (d) Notwithstanding subsection (a) of this Section or any
11other provision of this Code to the contrary, the school board
12of any school district (i) that is subject to the Property Tax
13Extension Limitation Law, (ii) that is a community unit school
14district servicing students in grades K through 12, (iii)
15whose territory is in one county, (iv) that owns property
16designated by the United States as a Superfund site pursuant
17to the federal Comprehensive Environmental Response,
18Compensation and Liability Act of 1980 (42 U.S.C. 9601 et
19seq.), and (v) that has an excess accumulation of funds in its
20bond fund, including funds accumulated prior to July 1, 2000,
21may make a one-time transfer of those excess funds accumulated
22prior to July 1, 2000 to the Operations and Maintenance Fund of
23the district by proper resolution following a public hearing
24set by the school board or the president of the school board,
25with notice as provided in subsection (a) of this Section, so
26long as the district meets the qualifications set forth in

 

 

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1this subsection (d) on August 4, 2017 (the effective date of
2Public Act 100-32).
3(Source: P.A. 101-643, eff. 6-18-20; 102-671, eff. 11-30-21.)
 
4    Section 20. The Senior Citizens Real Estate Tax Deferral
5Act is amended by changing Section 3 as follows:
 
6    (320 ILCS 30/3)  (from Ch. 67 1/2, par. 453)
7    Sec. 3. A taxpayer may, on or before March 1 of each year,
8apply to the county collector of the county where his
9qualifying property is located, or to the official designated
10by a unit of local government to collect special assessments
11on the qualifying property, as the case may be, for a deferral
12of all or a part of real estate taxes payable during that year
13for the preceding year in the case of real estate taxes other
14than special assessments, or for a deferral of any
15installments payable during that year in the case of special
16assessments, on all or part of his qualifying property. The
17application shall be on a form prescribed by the Department
18and furnished by the collector, (a) showing that the applicant
19will be 65 years of age or older by June 1 of the year for
20which a tax deferral is claimed, (b) describing the property
21and verifying that the property is qualifying property as
22defined in Section 2, (c) certifying that the taxpayer has
23owned and occupied as his residence such property or other
24qualifying property in the State for at least the last 3 years

 

 

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1except for any periods during which the taxpayer may have
2temporarily resided in a nursing or sheltered care home, and
3(d) specifying whether the deferral is for all or a part of the
4taxes, and, if for a part, the amount of deferral applied for.
5As to qualifying property not having a separate assessed
6valuation, the taxpayer shall also file with the county
7collector a written appraisal of the property prepared by a
8qualified real estate appraiser together with a certificate
9signed by the appraiser stating that he has personally
10examined the property and setting forth the value of the land
11and the value of the buildings thereon occupied by the
12taxpayer as his residence.
13    The collector shall grant the tax deferral provided such
14deferral does not exceed funds available in the Senior
15Citizens Real Estate Deferred Tax Revolving Fund and provided
16that the owner or owners of such real property have entered
17into a tax deferral and recovery agreement with the collector
18on behalf of the county or other unit of local government,
19which agreement expressly states:
20    (1) That the total amount of taxes deferred under this
21Act, plus interest, for the year for which a tax deferral is
22claimed as well as for those previous years for which taxes are
23not delinquent and for which such deferral has been claimed
24may not exceed 80% of the taxpayer's equity interest in the
25property for which taxes are to be deferred and that, if the
26total deferred taxes plus interest equals 80% of the

 

 

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1taxpayer's equity interest in the property, the taxpayer shall
2thereafter pay the annual interest due on such deferred taxes
3plus interest so that total deferred taxes plus interest will
4not exceed such 80% of the taxpayer's equity interest in the
5property. Effective as of the January 1, 2011 assessment year
6or tax year 2012 and through the 2021 tax year, and beginning
7again with the 2026 tax year, the total amount of any such
8deferral shall not exceed $5,000 per taxpayer in each tax
9year. For the 2022 tax year through the 2025 tax year, the
10total amount of any such deferral shall not exceed $7,500 per
11taxpayer in each tax year.
12    (2) That any real estate taxes deferred under this Act and
13any interest accrued thereon at the rate of 6% per year are a
14lien on the real estate and improvements thereon until paid.
15If the taxes deferred are for a tax year prior to 2023, then
16interest shall accrue at the rate of 6% per year. If the taxes
17deferred are for the 2023 tax year or any tax year thereafter,
18then interest shall accrue at the rate of 3% per year. No sale
19or transfer of such real property may be legally closed and
20recorded until the taxes which would otherwise have been due
21on the property, plus accrued interest, have been paid unless
22the collector certifies in writing that an arrangement for
23prompt payment of the amount due has been made with his office.
24The same shall apply if the property is to be made the subject
25of a contract of sale.
26    (3) That upon the death of the taxpayer claiming the

 

 

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1deferral the heirs-at-law, assignees or legatees shall have
2first priority to the real property upon which taxes have been
3deferred by paying in full the total taxes which would
4otherwise have been due, plus interest. However, if such
5heir-at-law, assignee, or legatee is a surviving spouse, the
6tax deferred status of the property shall be continued during
7the life of that surviving spouse if the spouse is 55 years of
8age or older within 6 months of the date of death of the
9taxpayer and enters into a tax deferral and recovery agreement
10before the time when deferred taxes become due under this
11Section. Any additional taxes deferred, plus interest, on the
12real property under a tax deferral and recovery agreement
13signed by a surviving spouse shall be added to the taxes and
14interest which would otherwise have been due, and the payment
15of which has been postponed during the life of such surviving
16spouse, in determining the 80% equity requirement provided by
17this Section.
18    (4) That if the taxes due, plus interest, are not paid by
19the heir-at-law, assignee or legatee or if payment is not
20postponed during the life of a surviving spouse, the deferred
21taxes and interest shall be recovered from the estate of the
22taxpayer within one year of the date of his death. In addition,
23deferred real estate taxes and any interest accrued thereon
24are due within 90 days after any tax deferred property ceases
25to be qualifying property as defined in Section 2.
26    If payment is not made when required by this Section,

 

 

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1foreclosure proceedings may be instituted under the Property
2Tax Code.
3    (5) That any joint owner has given written prior approval
4for such agreement, which written approval shall be made a
5part of such agreement.
6    (6) That a guardian for a person under legal disability
7appointed for a taxpayer who otherwise qualifies under this
8Act may act for the taxpayer in complying with this Act.
9    (7) That a taxpayer or his agent has provided to the
10satisfaction of the collector, sufficient evidence that the
11qualifying property on which the taxes are to be deferred is
12insured against fire or casualty loss for at least the total
13amount of taxes which have been deferred.
14    If the taxes to be deferred are special assessments, the
15unit of local government making the assessments shall forward
16a copy of the agreement entered into pursuant to this Section
17and the bills for such assessments to the county collector of
18the county in which the qualifying property is located.
19(Source: P.A. 102-644, eff. 8-27-21.)
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.