Full Text of HB1372 103rd General Assembly
HB1372 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB1372 Introduced 1/31/2023, by Rep. David Friess SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Adds physical therapists to the list of health care providers who may examine a claimant for the homestead exemption for persons with disabilities. Provides that the chief county assessment officer in any county may renew the homestead exemption for persons with disabilities without reapplication, subject to specified restrictions. Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 15-168 as follows: | 6 | | (35 ILCS 200/15-168) | 7 | | Sec. 15-168. Homestead exemption for persons with | 8 | | disabilities. | 9 | | (a) Beginning with taxable year 2007, an
annual homestead | 10 | | exemption is granted to persons with disabilities in
the | 11 | | amount of $2,000, except as provided in subsection (c), to
be | 12 | | deducted from the property's value as equalized or assessed
by | 13 | | the Department of Revenue. The person with a disability shall | 14 | | receive
the homestead exemption upon meeting the following
| 15 | | requirements: | 16 | | (1) The property must be occupied as the primary | 17 | | residence by the person with a disability. | 18 | | (2) The person with a disability must be liable for | 19 | | paying the
real estate taxes on the property. | 20 | | (3) The person with a disability must be an owner of | 21 | | record of
the property or have a legal or equitable | 22 | | interest in the
property as evidenced by a written | 23 | | instrument. In the case
of a leasehold interest in |
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| 1 | | property, the lease must be for
a single family residence. | 2 | | A person who has a disability during the taxable year
is | 3 | | eligible to apply for this homestead exemption during that
| 4 | | taxable year. Application must be made during the
application | 5 | | period in effect for the county of residence. If a
homestead | 6 | | exemption has been granted under this Section and the
person | 7 | | awarded the exemption subsequently becomes a resident of
a | 8 | | facility licensed under the Nursing Home Care Act, the | 9 | | Specialized Mental Health Rehabilitation Act of 2013, the | 10 | | ID/DD Community Care Act, or the MC/DD Act, then the
exemption | 11 | | shall continue (i) so long as the residence continues
to be | 12 | | occupied by the qualifying person's spouse or (ii) if the
| 13 | | residence remains unoccupied but is still owned by the person
| 14 | | qualified for the homestead exemption. | 15 | | (b) For the purposes of this Section, "person with a | 16 | | disability"
means a person unable to engage in any substantial | 17 | | gainful activity by reason of a medically determinable | 18 | | physical or mental impairment which can be expected to result | 19 | | in death or has lasted or can be expected to last for a | 20 | | continuous period of not less than 12 months. Persons with | 21 | | disabilities filing claims under this Act shall submit proof | 22 | | of disability in such form and manner as the Department shall | 23 | | by rule and regulation prescribe. Proof that a claimant is | 24 | | eligible to receive disability benefits under the Federal | 25 | | Social Security Act shall constitute proof of disability for | 26 | | purposes of this Act. Issuance of an Illinois Person with a |
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| 1 | | Disability Identification Card stating that the claimant is | 2 | | under a Class 2 disability, as defined in Section 4A of the | 3 | | Illinois Identification Card Act, shall constitute proof that | 4 | | the person named thereon is a person with a disability for | 5 | | purposes of this Act. A person with a disability not covered | 6 | | under the Federal Social Security Act and not presenting an | 7 | | Illinois Person with a Disability Identification Card stating | 8 | | that the claimant is under a Class 2 disability shall be | 9 | | examined by a health care provider physician, optometrist (if | 10 | | the person qualifies because of a visual disability), advanced | 11 | | practice registered nurse, or physician assistant designated | 12 | | by the Department, and his status as a person with a disability | 13 | | determined using the same standards as used by the Social | 14 | | Security Administration. The costs of any required examination | 15 | | shall be borne by the claimant. | 16 | | As used in this Section, "health care provider" means a | 17 | | physician, an optometrist (if the person qualifies because of | 18 | | a visual disability), an advanced practice registered nurse, a | 19 | | physical therapist, or a physician assistant. | 20 | | (c) For land improved with (i) an apartment building owned
| 21 | | and operated as a cooperative or (ii) a life care facility as
| 22 | | defined under Section 2 of the Life Care Facilities Act that is
| 23 | | considered to be a cooperative, the maximum reduction from the
| 24 | | value of the property, as equalized or assessed by the
| 25 | | Department, shall be multiplied by the number of apartments or
| 26 | | units occupied by a person with a disability. The person with a |
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| 1 | | disability shall
receive the homestead exemption upon meeting | 2 | | the following
requirements: | 3 | | (1) The property must be occupied as the primary | 4 | | residence by the
person with a disability. | 5 | | (2) The person with a disability must be liable by | 6 | | contract with
the owner or owners of record for paying the | 7 | | apportioned
property taxes on the property of the | 8 | | cooperative or life
care facility. In the case of a life | 9 | | care facility, the
person with a disability must be liable | 10 | | for paying the apportioned
property taxes under a life | 11 | | care contract as defined in Section 2 of the Life Care | 12 | | Facilities Act. | 13 | | (3) The person with a disability must be an owner of | 14 | | record of a
legal or equitable interest in the cooperative | 15 | | apartment
building. A leasehold interest does not meet | 16 | | this
requirement.
| 17 | | If a homestead exemption is granted under this subsection, the
| 18 | | cooperative association or management firm shall credit the
| 19 | | savings resulting from the exemption to the apportioned tax
| 20 | | liability of the qualifying person with a disability. The | 21 | | chief county
assessment officer may request reasonable proof | 22 | | that the
association or firm has properly credited the | 23 | | exemption. A
person who willfully refuses to credit an | 24 | | exemption to the
qualified person with a disability is guilty | 25 | | of a Class B misdemeanor.
| 26 | | (d) The chief county assessment officer shall determine |
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| 1 | | the
eligibility of property to receive the homestead exemption
| 2 | | according to guidelines established by the Department. After a
| 3 | | person has received an exemption under this Section, an annual
| 4 | | verification of eligibility for the exemption shall be mailed
| 5 | | to the taxpayer. | 6 | | In counties with fewer than 3,000,000 inhabitants, the | 7 | | chief county assessment officer shall provide to each
person | 8 | | granted a homestead exemption under this Section a form
to | 9 | | designate any other person to receive a duplicate of any
| 10 | | notice of delinquency in the payment of taxes assessed and
| 11 | | levied under this Code on the person's qualifying property. | 12 | | The
duplicate notice shall be in addition to the notice | 13 | | required to
be provided to the person receiving the exemption | 14 | | and shall be given in the manner required by this Code. The | 15 | | person filing
the request for the duplicate notice shall pay | 16 | | an
administrative fee of $5 to the chief county assessment
| 17 | | officer. The assessment officer shall then file the executed
| 18 | | designation with the county collector, who shall issue the
| 19 | | duplicate notices as indicated by the designation. A
| 20 | | designation may be rescinded by the person with a disability | 21 | | in the
manner required by the chief county assessment officer. | 22 | | (d-5) Notwithstanding any other provision of law, each | 23 | | chief county assessment officer may approve this exemption for | 24 | | the 2020 taxable year, without application, for any property | 25 | | that was approved for this exemption for the 2019 taxable | 26 | | year, provided that: |
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| 1 | | (1) the county board has declared a local disaster as | 2 | | provided in the Illinois Emergency Management Agency Act | 3 | | related to the COVID-19 public health emergency; | 4 | | (2) the owner of record of the property as of January | 5 | | 1, 2020 is the same as the owner of record of the property | 6 | | as of January 1, 2019; | 7 | | (3) the exemption for the 2019 taxable year has not | 8 | | been determined to be an erroneous exemption as defined by | 9 | | this Code; and | 10 | | (4) the applicant for the 2019 taxable year has not | 11 | | asked for the exemption to be removed for the 2019 or 2020 | 12 | | taxable years. | 13 | | (d-10) Notwithstanding any other provision of law, each | 14 | | chief county assessment officer may approve this exemption for | 15 | | the 2021 taxable year, without application, for any property | 16 | | that was approved for this exemption for the 2020 taxable | 17 | | year, if: | 18 | | (1) the county board has declared a local disaster as | 19 | | provided in the Illinois Emergency Management Agency Act | 20 | | related to the COVID-19 public health emergency; | 21 | | (2) the owner of record of the property as of January | 22 | | 1, 2021 is the same as the owner of record of the property | 23 | | as of January 1, 2020; | 24 | | (3) the exemption for the 2020 taxable year has not | 25 | | been determined to be an erroneous exemption as defined by | 26 | | this Code; and |
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| 1 | | (4) the taxpayer for the 2020 taxable year has not | 2 | | asked for the exemption to be removed for the 2020 or 2021 | 3 | | taxable years. | 4 | | (d-15) A For taxable years 2022 through 2027, in any | 5 | | county of more than 3,000,000 residents, and in any other | 6 | | county where the county board has authorized such action by | 7 | | ordinance or resolution, a chief county assessment officer may | 8 | | renew this exemption for any person who applied for the | 9 | | exemption and presented proof of eligibility, as described in | 10 | | subsection (b) above , without an annual application as | 11 | | required under subsection (d) above . A chief county assessment | 12 | | officer shall not automatically renew an exemption under this | 13 | | subsection if: the health care provider physician, advanced | 14 | | practice registered nurse, optometrist, or physician assistant | 15 | | who examined the claimant determined that the disability is | 16 | | not expected to continue for 12 months or more; the exemption | 17 | | has been deemed erroneous since the last
application; or the | 18 | | claimant has reported their ineligibility to receive the | 19 | | exemption. A chief county assessment officer who automatically | 20 | | renews an exemption under this subsection shall notify a | 21 | | person of a subsequent determination not to automatically | 22 | | renew that person's exemption and shall provide that person | 23 | | with an application to renew the exemption. | 24 | | (e) A taxpayer who claims an exemption under Section | 25 | | 15-165 or 15-169 may not claim an exemption under this | 26 | | Section.
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| 1 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | 2 | | 102-895, eff. 5-23-22; revised 9-7-22.)
| 3 | | Section 99. Effective date. This Act takes effect upon | 4 | | becoming law.
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