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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 | Sections 15-170, 15-172, and 20-15 as follows:
| ||||||||||||||||||||||||||||
6 | (35 ILCS 200/15-170)
| ||||||||||||||||||||||||||||
7 | Sec. 15-170. Senior Citizens Homestead Exemption. An | ||||||||||||||||||||||||||||
8 | annual homestead
exemption limited, except as described here | ||||||||||||||||||||||||||||
9 | with relation to cooperatives or
life care facilities, to a
| ||||||||||||||||||||||||||||
10 | maximum reduction set forth below from the property's value, as | ||||||||||||||||||||||||||||
11 | equalized or
assessed by the Department, is granted for | ||||||||||||||||||||||||||||
12 | property that is occupied as a
residence by a person 65 years | ||||||||||||||||||||||||||||
13 | of age or older who is liable for paying real
estate taxes on | ||||||||||||||||||||||||||||
14 | the property and is an owner of record of the property or has a
| ||||||||||||||||||||||||||||
15 | legal or equitable interest therein as evidenced by a written | ||||||||||||||||||||||||||||
16 | instrument,
except for a leasehold interest, other than a | ||||||||||||||||||||||||||||
17 | leasehold interest of land on
which a single family residence | ||||||||||||||||||||||||||||
18 | is located, which is occupied as a residence by
a person 65 | ||||||||||||||||||||||||||||
19 | years or older who has an ownership interest therein, legal,
| ||||||||||||||||||||||||||||
20 | equitable or as a lessee, and on which he or she is liable for | ||||||||||||||||||||||||||||
21 | the payment
of property taxes. Before taxable year 2004, the | ||||||||||||||||||||||||||||
22 | maximum reduction shall be $2,500 in counties with
3,000,000 or | ||||||||||||||||||||||||||||
23 | more inhabitants and $2,000 in all other counties. For taxable |
| |||||||
| |||||||
1 | years 2004 through 2005, the maximum reduction shall be $3,000 | ||||||
2 | in all counties. For taxable years 2006 and thereafter , the | ||||||
3 | maximum reduction shall be $3,500 in all counties. For taxable | ||||||
4 | year 2007 the maximum reduction is $5,000. For taxable year | ||||||
5 | 2008 and thereafter,
the maximum reduction is the maximum | ||||||
6 | reduction in the previous taxable year increased an amount | ||||||
7 | equal to the
annual rate of increase of the Consumer Price | ||||||
8 | Index for All
Urban Consumers for all items published by the | ||||||
9 | United States
Department of Labor Bureau of Labor Statistics | ||||||
10 | for the previous
calendar year.
| ||||||
11 | For land
improved with an apartment building owned and | ||||||
12 | operated as a cooperative, the maximum reduction from the value | ||||||
13 | of the property, as
equalized
by the Department, shall be | ||||||
14 | multiplied by the number of apartments or units
occupied by a | ||||||
15 | person 65 years of age or older who is liable, by contract with
| ||||||
16 | the owner or owners of record, for paying property taxes on the | ||||||
17 | property and
is an owner of record of a legal or equitable | ||||||
18 | interest in the cooperative
apartment building, other than a | ||||||
19 | leasehold interest. For land improved with
a life care | ||||||
20 | facility, the maximum reduction from the value of the property, | ||||||
21 | as
equalized by the Department, shall be multiplied by the | ||||||
22 | number of apartments or
units occupied by persons 65 years of | ||||||
23 | age or older, irrespective of any legal,
equitable, or | ||||||
24 | leasehold interest in the facility, who are liable, under a
| ||||||
25 | contract with the owner or owners of record of the facility, | ||||||
26 | for paying
property taxes on the property. In a
cooperative or |
| |||||||
| |||||||
1 | a life care facility where a
homestead exemption has been | ||||||
2 | granted, the cooperative association or the
management firm of | ||||||
3 | the cooperative or facility shall credit the savings
resulting | ||||||
4 | from that exemption only to
the apportioned tax liability of | ||||||
5 | the owner or resident who qualified for
the exemption.
Any | ||||||
6 | person who willfully refuses to so credit the savings shall be | ||||||
7 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
8 | Sections 15-175 and 15-176, "life care
facility" means a | ||||||
9 | facility as defined in Section 2 of the Life Care Facilities
| ||||||
10 | Act, with which the applicant for the homestead exemption has a | ||||||
11 | life care
contract as defined in that Act.
| ||||||
12 | When a homestead exemption has been granted under this | ||||||
13 | Section and the person
qualifying subsequently becomes a | ||||||
14 | resident of a facility licensed under the
Nursing Home Care | ||||||
15 | Act, the exemption shall continue so long as the residence
| ||||||
16 | continues to be occupied by the qualifying person's spouse if | ||||||
17 | the spouse is 65
years of age or older, or if the residence | ||||||
18 | remains unoccupied but is still
owned by the person qualified | ||||||
19 | for the homestead exemption.
| ||||||
20 | A person who will be 65 years of age
during the current | ||||||
21 | assessment year
shall
be eligible to apply for the homestead | ||||||
22 | exemption during that assessment
year.
Application shall be | ||||||
23 | made during the application period in effect for the
county of | ||||||
24 | his residence.
| ||||||
25 | Beginning with assessment year 2003, for taxes payable in | ||||||
26 | 2004,
property
that is first occupied as a residence after |
| |||||||
| |||||||
1 | January 1 of any assessment year by
a person who is eligible | ||||||
2 | for the senior citizens homestead exemption under this
Section | ||||||
3 | must be granted a pro-rata exemption for the assessment year. | ||||||
4 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
5 | in the county under this Section divided by 365 and multiplied | ||||||
6 | by the
number of days during the assessment year the property | ||||||
7 | is occupied as a
residence by a
person eligible for the | ||||||
8 | exemption under this Section. The chief county
assessment | ||||||
9 | officer must adopt reasonable procedures to establish | ||||||
10 | eligibility
for this pro-rata exemption.
| ||||||
11 | The assessor or chief county assessment officer may | ||||||
12 | determine the eligibility
of a life care facility to receive | ||||||
13 | the benefits provided by this Section, by
affidavit, | ||||||
14 | application, visual inspection, questionnaire or other | ||||||
15 | reasonable
methods in order to insure that the tax savings | ||||||
16 | resulting from the exemption
are credited by the management | ||||||
17 | firm to the apportioned tax liability of each
qualifying | ||||||
18 | resident. The assessor may request reasonable proof that the
| ||||||
19 | management firm has so credited the exemption.
| ||||||
20 | The chief county assessment officer of each county with | ||||||
21 | less than 3,000,000
inhabitants shall provide to each person | ||||||
22 | allowed a homestead exemption under
this Section a form to | ||||||
23 | designate any other person to receive a
duplicate of any notice | ||||||
24 | of delinquency in the payment of taxes assessed and
levied | ||||||
25 | under this Code on the property of the person receiving the | ||||||
26 | exemption.
The duplicate notice shall be in addition to the |
| |||||||
| |||||||
1 | notice required to be
provided to the person receiving the | ||||||
2 | exemption, and shall be given in the
manner required by this | ||||||
3 | Code. The person filing the request for the duplicate
notice | ||||||
4 | shall pay a fee of $5 to cover administrative costs to the | ||||||
5 | supervisor of
assessments, who shall then file the executed | ||||||
6 | designation with the county
collector. Notwithstanding any | ||||||
7 | other provision of this Code to the contrary,
the filing of | ||||||
8 | such an executed designation requires the county collector to
| ||||||
9 | provide duplicate notices as indicated by the designation. A | ||||||
10 | designation may
be rescinded by the person who executed such | ||||||
11 | designation at any time, in the
manner and form required by the | ||||||
12 | chief county assessment officer.
| ||||||
13 | The assessor or chief county assessment officer may | ||||||
14 | determine the
eligibility of residential property to receive | ||||||
15 | the homestead exemption provided
by this Section by | ||||||
16 | application, visual inspection, questionnaire or other
| ||||||
17 | reasonable methods. The determination shall be made in | ||||||
18 | accordance with
guidelines established by the Department.
| ||||||
19 | In counties with less than 3,000,000 inhabitants, the | ||||||
20 | county board may by
resolution provide that if a person has | ||||||
21 | been granted a homestead exemption
under this Section, the | ||||||
22 | person qualifying need not reapply for the exemption.
| ||||||
23 | In counties with less than 3,000,000 inhabitants, if the | ||||||
24 | assessor or chief
county assessment officer requires annual | ||||||
25 | application for verification of
eligibility for an exemption | ||||||
26 | once granted under this Section, the application
shall be |
| |||||||
| |||||||
1 | mailed to the taxpayer.
| ||||||
2 | The assessor or chief county assessment officer shall | ||||||
3 | notify each person
who qualifies for an exemption under this | ||||||
4 | Section that the person may also
qualify for deferral of real | ||||||
5 | estate taxes under the Senior Citizens Real Estate
Tax Deferral | ||||||
6 | Act. The notice shall set forth the qualifications needed for
| ||||||
7 | deferral of real estate taxes, the address and telephone number | ||||||
8 | of
county collector, and a
statement that applications for | ||||||
9 | deferral of real estate taxes may be obtained
from the county | ||||||
10 | collector.
| ||||||
11 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
12 | no
reimbursement by the State is required for the | ||||||
13 | implementation of any mandate
created by this Section.
| ||||||
14 | (Source: P.A. 93-511, eff. 8-11-03; 93-715, eff. 7-12-04; | ||||||
15 | 94-794, eff. 5-22-06.)
| ||||||
16 | (35 ILCS 200/15-172)
| ||||||
17 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
18 | Exemption.
| ||||||
19 | (a) This Section may be cited as the Senior Citizens | ||||||
20 | Assessment
Freeze Homestead Exemption.
| ||||||
21 | (b) As used in this Section:
| ||||||
22 | "Applicant" means an individual who has filed an | ||||||
23 | application under this
Section.
| ||||||
24 | "Base amount" means the base year equalized assessed value | ||||||
25 | of the residence
plus the first year's equalized assessed value |
| |||||||
| |||||||
1 | of any added improvements which
increased the assessed value of | ||||||
2 | the residence after the base year.
| ||||||
3 | "Base year" means the taxable year prior to the taxable | ||||||
4 | year for which the
applicant first qualifies and applies for | ||||||
5 | the exemption provided that in the
prior taxable year the | ||||||
6 | property was improved with a permanent structure that
was | ||||||
7 | occupied as a residence by the applicant who was liable for | ||||||
8 | paying real
property taxes on the property and who was either | ||||||
9 | (i) an owner of record of the
property or had legal or | ||||||
10 | equitable interest in the property as evidenced by a
written | ||||||
11 | instrument or (ii) had a legal or equitable interest as a | ||||||
12 | lessee in the
parcel of property that was single family | ||||||
13 | residence.
If in any subsequent taxable year for which the | ||||||
14 | applicant applies and
qualifies for the exemption the equalized | ||||||
15 | assessed value of the residence is
less than the equalized | ||||||
16 | assessed value in the existing base year
(provided that such | ||||||
17 | equalized assessed value is not
based
on an
assessed value that | ||||||
18 | results from a temporary irregularity in the property that
| ||||||
19 | reduces the
assessed value for one or more taxable years), then | ||||||
20 | that
subsequent taxable year shall become the base year until a | ||||||
21 | new base year is
established under the terms of this paragraph. | ||||||
22 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
23 | shall review (i) all taxable years for which
the
applicant | ||||||
24 | applied and qualified for the exemption and (ii) the existing | ||||||
25 | base
year.
The assessment officer shall select as the new base | ||||||
26 | year the year with the
lowest equalized assessed value.
An |
| |||||||
| |||||||
1 | equalized assessed value that is based on an assessed value | ||||||
2 | that results
from a
temporary irregularity in the property that | ||||||
3 | reduces the assessed value for one
or more
taxable years shall | ||||||
4 | not be considered the lowest equalized assessed value.
The | ||||||
5 | selected year shall be the base year for
taxable year 1999 and | ||||||
6 | thereafter until a new base year is established under the
terms | ||||||
7 | of this paragraph.
| ||||||
8 | "Chief County Assessment Officer" means the County | ||||||
9 | Assessor or Supervisor of
Assessments of the county in which | ||||||
10 | the property is located.
| ||||||
11 | "Equalized assessed value" means the assessed value as | ||||||
12 | equalized by the
Illinois Department of Revenue.
| ||||||
13 | "Household" means the applicant, the spouse of the | ||||||
14 | applicant, and all persons
using the residence of the applicant | ||||||
15 | as their principal place of residence.
| ||||||
16 | "Household income" means the combined income of the members | ||||||
17 | of a household
for the calendar year preceding the taxable | ||||||
18 | year.
| ||||||
19 | "Income" has the same meaning as provided in Section 3.07 | ||||||
20 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
21 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
22 | assessment year 2001, "income" does not
include veteran's | ||||||
23 | benefits.
| ||||||
24 | "Internal Revenue Code of 1986" means the United States | ||||||
25 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
26 | relating to federal income taxes in effect
for the year |
| |||||||
| |||||||
1 | preceding the taxable year.
| ||||||
2 | "Life care facility that qualifies as a cooperative" means | ||||||
3 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
4 | Act.
| ||||||
5 | "Maximum income limitation" means: | ||||||
6 | (1) $35,000 prior
to taxable year 1999; | ||||||
7 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
8 | (3) $45,000 in taxable year, 2004 and 2005; | ||||||
9 | (4) $50,000 in taxable year 2006; and | ||||||
10 | (5) in taxable year 2007 and thereafter, an amount | ||||||
11 | equal to the maximum income limitation for the immediately | ||||||
12 | prior taxable year increased by the percentage increase | ||||||
13 | during the immediately prior taxable year in the Consumer | ||||||
14 | Price Index for All Urban
Consumers for all items published | ||||||
15 | by the United States Department of Labor Bureau of Labor | ||||||
16 | Statistics.
| ||||||
17 | "Maximum income limitation for a long-time occupant" | ||||||
18 | means:
| ||||||
19 | (1) $75,000 in taxable year 2006; and | ||||||
20 | (2) in taxable year 2007 and thereafter, an amount | ||||||
21 | equal to the limitation for the immediately prior taxable | ||||||
22 | year increased by the percentage increase during the | ||||||
23 | immediately prior taxable year in the Consumer Price Index | ||||||
24 | for All Urban
Consumers for all items published by the | ||||||
25 | United States Department of Labor Bureau of Labor | ||||||
26 | Statistics.
|
| |||||||
| |||||||
1 | "Qualified senior taxpayer" means: | ||||||
2 | (1) an applicant who (i) is
65 years of age or older | ||||||
3 | during the taxable year, (ii) has a household income that | ||||||
4 | does not exceed the maximum income limitation, and (iii) is | ||||||
5 | liable for paying real property taxes on
the
property; or | ||||||
6 | (2) an applicant who (i) is
65 years of age or older | ||||||
7 | during the taxable year, (ii) has a household income that | ||||||
8 | does not exceed the maximum income limitation for a | ||||||
9 | long-time occupant, (iii) has occupied the property as a | ||||||
10 | residence for at least the 5 consecutive years immediately | ||||||
11 | preceding the current taxable year, (iv) is liable for | ||||||
12 | paying real property taxes on
the
property, and (v) is an | ||||||
13 | owner of record of the property or has a legal or
equitable | ||||||
14 | interest in the property as evidenced by a written | ||||||
15 | instrument.
| ||||||
16 | "Residence" means the principal dwelling place and | ||||||
17 | appurtenant structures
used for residential purposes in this | ||||||
18 | State occupied on January 1 of the
taxable year by a household | ||||||
19 | and so much of the surrounding land, constituting
the parcel | ||||||
20 | upon which the dwelling place is situated, as is used for
| ||||||
21 | residential purposes. If the Chief County Assessment Officer | ||||||
22 | has established a
specific legal description for a portion of | ||||||
23 | property constituting the
residence, then that portion of | ||||||
24 | property shall be deemed the residence for the
purposes of this | ||||||
25 | Section.
| ||||||
26 | "Taxable year" means the calendar year during which ad |
| |||||||
| |||||||
1 | valorem property taxes
payable in the next succeeding year are | ||||||
2 | levied.
| ||||||
3 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
4 | assessment freeze
homestead exemption is granted for real | ||||||
5 | property that is improved with a
permanent structure that is | ||||||
6 | occupied as a residence by a qualified senior taxpayer who is | ||||||
7 | an owner of record of the property or has a legal or
equitable | ||||||
8 | interest in the property as evidenced by a written instrument.
| ||||||
9 | an applicant who (i) is
65 years of age or older during the | ||||||
10 | taxable year, (ii) has a household income
of $35,000 or less | ||||||
11 | prior to taxable year 1999,
$40,000 or less in taxable years | ||||||
12 | 1999 through 2003, $45,000 or less in taxable year 2004 and | ||||||
13 | 2005, and $50,000 or less in taxable year 2006 and thereafter, | ||||||
14 | (iii) is liable for paying real property taxes on
the
property, | ||||||
15 | and (iv) is an owner of record of the property or has a legal or
| ||||||
16 | equitable interest in the property as evidenced by a written | ||||||
17 | instrument. This
homestead exemption shall also apply to a | ||||||
18 | leasehold interest in a parcel of
property improved with a | ||||||
19 | permanent structure that is a single family residence
that is | ||||||
20 | occupied as a residence by a qualified senior taxpayer who has | ||||||
21 | a legal or equitable ownership interest in the property as | ||||||
22 | lessee.
a person who (i) is 65 years of age or older
during the | ||||||
23 | taxable year, (ii) has a household income of $35,000 or less | ||||||
24 | prior
to taxable year 1999, $40,000 or less in taxable years | ||||||
25 | 1999 through 2003, $45,000 or less in taxable year 2004 and | ||||||
26 | 2005, and $50,000 or less in taxable year 2006 and thereafter,
|
| |||||||
| |||||||
1 | (iii)
has a legal or equitable ownership interest in the | ||||||
2 | property as lessee, and (iv)
is liable for the payment of real | ||||||
3 | property taxes on that property.
| ||||||
4 | Through taxable year 2005 and for taxable year 2007 and | ||||||
5 | thereafter , the amount of this exemption shall be the equalized | ||||||
6 | assessed value of the
residence in the taxable year for which | ||||||
7 | application is made minus the base
amount. For taxable year | ||||||
8 | 2006 and thereafter , the amount of the exemption is as follows:
| ||||||
9 | (1) For an applicant who has a household income of | ||||||
10 | $45,000 or less, the amount of the exemption is the | ||||||
11 | equalized assessed value of the
residence in the taxable | ||||||
12 | year for which application is made minus the base
amount. | ||||||
13 | (2) For an applicant who has a household income | ||||||
14 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
15 | the exemption is (i) the equalized assessed value of the
| ||||||
16 | residence in the taxable year for which application is made | ||||||
17 | minus the base
amount (ii) multiplied by 0.8. | ||||||
18 | (3) For an applicant who has a household income | ||||||
19 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
20 | the exemption is (i) the equalized assessed value of the
| ||||||
21 | residence in the taxable year for which application is made | ||||||
22 | minus the base
amount (ii) multiplied by 0.6. | ||||||
23 | (4) For an applicant who has a household income | ||||||
24 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
25 | the exemption is (i) the equalized assessed value of the
| ||||||
26 | residence in the taxable year for which application is made |
| |||||||
| |||||||
1 | minus the base
amount (ii) multiplied by 0.4. | ||||||
2 | (5) For an applicant who has a household income | ||||||
3 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
4 | the exemption is (i) the equalized assessed value of the
| ||||||
5 | residence in the taxable year for which application is made | ||||||
6 | minus the base
amount (ii) multiplied by 0.2.
| ||||||
7 | When the applicant is a surviving spouse of an applicant | ||||||
8 | for a prior year for
the same residence for which an exemption | ||||||
9 | under this Section has been granted,
the base year and base | ||||||
10 | amount for that residence are the same as for the
applicant for | ||||||
11 | the prior year.
| ||||||
12 | Each year at the time the assessment books are certified to | ||||||
13 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
14 | give to the County Clerk a list
of the assessed values of | ||||||
15 | improvements on each parcel qualifying for this
exemption that | ||||||
16 | were added after the base year for this parcel and that
| ||||||
17 | increased the assessed value of the property.
| ||||||
18 | In the case of land improved with an apartment building | ||||||
19 | owned and operated as
a cooperative or a building that is a | ||||||
20 | life care facility that qualifies as a
cooperative, the maximum | ||||||
21 | reduction from the equalized assessed value of the
property is | ||||||
22 | limited to the sum of the reductions calculated for each unit
| ||||||
23 | occupied as a residence by a qualified senior taxpayer who is
| ||||||
24 | an owner of record of a legal or equitable interest in the | ||||||
25 | cooperative
apartment building, other than a leasehold | ||||||
26 | interest.
a person or persons (i) 65 years of age or older, |
| |||||||
| |||||||
1 | (ii) with a
household income of $35,000 or less prior to | ||||||
2 | taxable year 1999, $40,000 or
less in taxable years 1999 | ||||||
3 | through 2003, $45,000 or less in taxable year 2004 and 2005, | ||||||
4 | and $50,000 or less in taxable year 2006 and thereafter, (iii) | ||||||
5 | who is liable, by contract with the
owner
or owners of record, | ||||||
6 | for paying real property taxes on the property, and (iv) who is
| ||||||
7 | an owner of record of a legal or equitable interest in the | ||||||
8 | cooperative
apartment building, other than a leasehold | ||||||
9 | interest. In the instance of a
cooperative where a homestead | ||||||
10 | exemption has been granted under this Section,
the cooperative | ||||||
11 | association or its management firm shall credit the savings
| ||||||
12 | resulting from that exemption only to the apportioned tax | ||||||
13 | liability of the
owner who qualified for the exemption. Any | ||||||
14 | person who willfully refuses to
credit that savings to an owner | ||||||
15 | who qualifies for the exemption is guilty of a
Class B | ||||||
16 | misdemeanor.
| ||||||
17 | When a homestead exemption has been granted under this | ||||||
18 | Section and an
applicant then becomes a resident of a facility | ||||||
19 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
20 | be granted in subsequent years so long as the
residence (i) | ||||||
21 | continues to be occupied by the qualified applicant's spouse or
| ||||||
22 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
23 | applicant for the
homestead exemption.
| ||||||
24 | Beginning January 1, 1997, when an individual dies who | ||||||
25 | would have qualified
for an exemption under this Section, and | ||||||
26 | the surviving spouse does not
independently qualify for this |
| |||||||
| |||||||
1 | exemption because of age, the exemption under
this Section | ||||||
2 | shall be granted to the surviving spouse for the taxable year
| ||||||
3 | preceding and the taxable
year of the death, provided that, | ||||||
4 | except for age, the surviving spouse meets
all
other | ||||||
5 | qualifications for the granting of this exemption for those | ||||||
6 | years.
| ||||||
7 | When married persons maintain separate residences, the | ||||||
8 | exemption provided for
in this Section may be claimed by only | ||||||
9 | one of such persons and for only one
residence.
| ||||||
10 | For taxable year 1994 only, in counties having less than | ||||||
11 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
12 | submit an application by
February 15, 1995 to the Chief County | ||||||
13 | Assessment Officer
of the county in which the property is | ||||||
14 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
15 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
16 | the exemption, a person
may submit an application to the Chief | ||||||
17 | County
Assessment Officer of the county in which the property | ||||||
18 | is located during such
period as may be specified by the Chief | ||||||
19 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
20 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
21 | give notice of the application period by mail or by | ||||||
22 | publication. In
counties having less than 3,000,000 | ||||||
23 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
24 | to receive the exemption, a person
shall
submit an
application | ||||||
25 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
26 | Officer of the county in which the property is located. A |
| |||||||
| |||||||
1 | county may, by
ordinance, establish a date for submission of | ||||||
2 | applications that is
different than
July 1.
The applicant shall | ||||||
3 | submit with the
application an affidavit of the applicant's | ||||||
4 | total household income, age,
marital status (and if married the | ||||||
5 | name and address of the applicant's spouse,
if known), and | ||||||
6 | principal dwelling place of members of the household on January
| ||||||
7 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
8 | a method for
verifying the accuracy of affidavits filed by | ||||||
9 | applicants under this Section.
The applications shall be | ||||||
10 | clearly marked as applications for the Senior
Citizens | ||||||
11 | Assessment Freeze Homestead Exemption.
| ||||||
12 | Notwithstanding any other provision to the contrary, in | ||||||
13 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
14 | applicant fails
to file the application required by this | ||||||
15 | Section in a timely manner and this
failure to file is due to a | ||||||
16 | mental or physical condition sufficiently severe so
as to | ||||||
17 | render the applicant incapable of filing the application in a | ||||||
18 | timely
manner, the Chief County Assessment Officer may extend | ||||||
19 | the filing deadline for
a period of 30 days after the applicant | ||||||
20 | regains the capability to file the
application, but in no case | ||||||
21 | may the filing deadline be extended beyond 3
months of the | ||||||
22 | original filing deadline. In order to receive the extension
| ||||||
23 | provided in this paragraph, the applicant shall provide the | ||||||
24 | Chief County
Assessment Officer with a signed statement from | ||||||
25 | the applicant's physician
stating the nature and extent of the | ||||||
26 | condition, that, in the
physician's opinion, the condition was |
| |||||||
| |||||||
1 | so severe that it rendered the applicant
incapable of filing | ||||||
2 | the application in a timely manner, and the date on which
the | ||||||
3 | applicant regained the capability to file the application.
| ||||||
4 | Beginning January 1, 1998, notwithstanding any other | ||||||
5 | provision to the
contrary, in counties having fewer than | ||||||
6 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
7 | application required by this Section in a timely manner and
| ||||||
8 | this failure to file is due to a mental or physical condition | ||||||
9 | sufficiently
severe so as to render the applicant incapable of | ||||||
10 | filing the application in a
timely manner, the Chief County | ||||||
11 | Assessment Officer may extend the filing
deadline for a period | ||||||
12 | of 3 months. In order to receive the extension provided
in this | ||||||
13 | paragraph, the applicant shall provide the Chief County | ||||||
14 | Assessment
Officer with a signed statement from the applicant's | ||||||
15 | physician stating the
nature and extent of the condition, and | ||||||
16 | that, in the physician's opinion, the
condition was so severe | ||||||
17 | that it rendered the applicant incapable of filing the
| ||||||
18 | application in a timely manner.
| ||||||
19 | In counties having less than 3,000,000 inhabitants, if an | ||||||
20 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
21 | denial occurred due to an
error on the part of an assessment
| ||||||
22 | official, or his or her agent or employee, then beginning in | ||||||
23 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
24 | determining the amount of the exemption,
shall be 1993 rather | ||||||
25 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
26 | exemption shall also include an amount equal to (i) the amount |
| |||||||
| |||||||
1 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
2 | as a result of using
1994, rather than 1993, as the base year, | ||||||
3 | (ii) the amount of any exemption
denied to the applicant in | ||||||
4 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
5 | as the base year, and (iii) the amount of the exemption | ||||||
6 | erroneously
denied for taxable year 1994.
| ||||||
7 | For purposes of this Section, a person who will be 65 years | ||||||
8 | of age during the
current taxable year shall be eligible to | ||||||
9 | apply for the homestead exemption
during that taxable year. | ||||||
10 | Application shall be made during the application
period in | ||||||
11 | effect for the county of his or her residence.
| ||||||
12 | The Chief County Assessment Officer may determine the | ||||||
13 | eligibility of a life
care facility that qualifies as a | ||||||
14 | cooperative to receive the benefits
provided by this Section by | ||||||
15 | use of an affidavit, application, visual
inspection, | ||||||
16 | questionnaire, or other reasonable method in order to insure | ||||||
17 | that
the tax savings resulting from the exemption are credited | ||||||
18 | by the management
firm to the apportioned tax liability of each | ||||||
19 | qualifying resident. The Chief
County Assessment Officer may | ||||||
20 | request reasonable proof that the management firm
has so | ||||||
21 | credited that exemption.
| ||||||
22 | Except as provided in this Section, all information | ||||||
23 | received by the chief
county assessment officer or the | ||||||
24 | Department from applications filed under this
Section, or from | ||||||
25 | any investigation conducted under the provisions of this
| ||||||
26 | Section, shall be confidential, except for official purposes or
|
| |||||||
| |||||||
1 | pursuant to official procedures for collection of any State or | ||||||
2 | local tax or
enforcement of any civil or criminal penalty or | ||||||
3 | sanction imposed by this Act or
by any statute or ordinance | ||||||
4 | imposing a State or local tax. Any person who
divulges any such | ||||||
5 | information in any manner, except in accordance with a proper
| ||||||
6 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
7 | Nothing contained in this Section shall prevent the | ||||||
8 | Director or chief county
assessment officer from publishing or | ||||||
9 | making available reasonable statistics
concerning the | ||||||
10 | operation of the exemption contained in this Section in which
| ||||||
11 | the contents of claims are grouped into aggregates in such a | ||||||
12 | way that
information contained in any individual claim shall | ||||||
13 | not be disclosed.
| ||||||
14 | (d) Each Chief County Assessment Officer shall annually | ||||||
15 | publish a notice
of availability of the exemption provided | ||||||
16 | under this Section. The notice
shall be published at least 60 | ||||||
17 | days but no more than 75 days prior to the date
on which the | ||||||
18 | application must be submitted to the Chief County Assessment
| ||||||
19 | Officer of the county in which the property is located. The | ||||||
20 | notice shall
appear in a newspaper of general circulation in | ||||||
21 | the county.
| ||||||
22 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
23 | no reimbursement by the State is required for the | ||||||
24 | implementation of any mandate created by this Section.
| ||||||
25 | (Source: P.A. 93-715, eff. 7-12-04; 94-794, eff. 5-22-06.)
|
| |||||||
| |||||||
1 | (35 ILCS 200/20-15)
| ||||||
2 | Sec. 20-15. Information on bill or separate statement. | ||||||
3 | There shall be
printed on each bill, or on a separate slip | ||||||
4 | which shall be mailed with the
bill:
| ||||||
5 | (a) a statement itemizing the rate at which taxes have | ||||||
6 | been extended for
each of the taxing districts in the | ||||||
7 | county in whose district the property is
located, and in | ||||||
8 | those counties utilizing
electronic data processing | ||||||
9 | equipment the dollar amount of tax due from the
person | ||||||
10 | assessed allocable to each of those taxing districts, | ||||||
11 | including a
separate statement of the dollar amount of tax | ||||||
12 | due which is allocable to a tax
levied under the Illinois | ||||||
13 | Local Library Act or to any other tax levied by a
| ||||||
14 | municipality or township for public library purposes,
| ||||||
15 | (b) a separate statement for each of the taxing | ||||||
16 | districts of the dollar
amount of tax due which is | ||||||
17 | allocable to a tax levied under the Illinois Pension
Code | ||||||
18 | or to any other tax levied by a municipality or township | ||||||
19 | for public
pension or retirement purposes,
| ||||||
20 | (c) the total tax rate,
| ||||||
21 | (d) the total amount of tax due, and
| ||||||
22 | (e) the amount by which the total tax and the tax | ||||||
23 | allocable to each taxing
district differs from the | ||||||
24 | taxpayer's last prior tax bill.
| ||||||
25 | The county treasurer shall ensure that only those taxing | ||||||
26 | districts in
which a parcel of property is located shall be |
| |||||||
| |||||||
1 | listed on the bill for that
property.
| ||||||
2 | In all counties the statement shall also provide:
| ||||||
3 | (1) the property index number or other suitable | ||||||
4 | description,
| ||||||
5 | (2) the assessment of the property,
| ||||||
6 | (3) the equalization factors imposed by the county and | ||||||
7 | by the Department,
and
| ||||||
8 | (4) the equalized assessment resulting from the | ||||||
9 | application of the
equalization factors to the basic | ||||||
10 | assessment.
| ||||||
11 | In all counties which do not classify property for purposes | ||||||
12 | of taxation, for
property on which a single family residence is | ||||||
13 | situated the statement shall
also include a statement to | ||||||
14 | reflect the fair cash value determined for the
property. In all | ||||||
15 | counties which classify property for purposes of taxation in
| ||||||
16 | accordance with Section 4 of Article IX of the Illinois | ||||||
17 | Constitution, for
parcels of residential property in the lowest | ||||||
18 | assessment classification the
statement shall also include a | ||||||
19 | statement to reflect the fair cash value
determined for the | ||||||
20 | property.
| ||||||
21 | In all counties, the statement shall include information | ||||||
22 | that certain
taxpayers may be eligible for the Senior Citizens | ||||||
23 | and Disabled Persons Property
Tax Relief and Pharmaceutical | ||||||
24 | Assistance Act and that applications are
available from the | ||||||
25 | Illinois Department of Revenue.
| ||||||
26 | In counties which use the estimated or accelerated billing |
| |||||||
| |||||||
1 | methods, these
statements shall only be provided with the final | ||||||
2 | installment of taxes due. The
provisions of this Section create | ||||||
3 | a mandatory statutory duty. They are not
merely directory or | ||||||
4 | discretionary. The failure or neglect of the collector to
mail | ||||||
5 | the bill, or the failure of the taxpayer to receive the bill, | ||||||
6 | shall not
affect the validity of any tax, or the liability for | ||||||
7 | the payment of any tax. | ||||||
8 | In all counties, each bill must include a statement, | ||||||
9 | printed in at least 10-point type and drafted by the | ||||||
10 | Department, that informs taxpayers who are senior citizens or | ||||||
11 | individuals with a disability of property tax benefits that are | ||||||
12 | or may be available to them, including, but not limited to, the | ||||||
13 | exemptions set forth under Sections 15-165, 15-170, and 15-172 | ||||||
14 | of this Code, the incentives set forth under the Senior | ||||||
15 | Citizens and Disabled Persons Property Tax Relief and | ||||||
16 | Pharmaceutical Assistance Act, and the deferrals set forth | ||||||
17 | under the Senior Citizens Real Estate Tax Deferral Act. The | ||||||
18 | statement must also contain an explanation of any application | ||||||
19 | requirements for these property tax benefits.
| ||||||
20 | (Source: P.A. 91-699, eff. 1-1-01.)
| ||||||
21 | Section 99. Effective date. This Act takes effect upon | ||||||
22 | becoming law.
|