State of Illinois
2009 and 2010


Introduced 9/16/2010___________, by


35 ILCS 200/15-170

    Amends the Property Tax Code. Removes a requirement that taxpayers in a county with 3,000,000 inhabitants must reapply for the Senior Citizens Homestead Exemption on an annual basis.

LRB096 23289 HLH 42639 b






SB3948LRB096 23289 HLH 42639 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 15-170 as follows:
6    (35 ILCS 200/15-170)
7    Sec. 15-170. Senior Citizens Homestead Exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a
17leasehold interest of land on which a single family residence
18is located, which is occupied as a residence by a person 65
19years or older who has an ownership interest therein, legal,
20equitable or as a lessee, and on which he or she is liable for
21the payment of property taxes. Before taxable year 2004, the
22maximum reduction shall be $2,500 in counties with 3,000,000 or
23more inhabitants and $2,000 in all other counties. For taxable



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1years 2004 through 2005, the maximum reduction shall be $3,000
2in all counties. For taxable years 2006 and 2007, the maximum
3reduction shall be $3,500 and, for taxable years 2008 and
4thereafter, the maximum reduction is $4,000 in all counties.
5    For land improved with an apartment building owned and
6operated as a cooperative, the maximum reduction from the value
7of the property, as equalized by the Department, shall be
8multiplied by the number of apartments or units occupied by a
9person 65 years of age or older who is liable, by contract with
10the owner or owners of record, for paying property taxes on the
11property and is an owner of record of a legal or equitable
12interest in the cooperative apartment building, other than a
13leasehold interest. For land improved with a life care
14facility, the maximum reduction from the value of the property,
15as equalized by the Department, shall be multiplied by the
16number of apartments or units occupied by persons 65 years of
17age or older, irrespective of any legal, equitable, or
18leasehold interest in the facility, who are liable, under a
19contract with the owner or owners of record of the facility,
20for paying property taxes on the property. In a cooperative or
21a life care facility where a homestead exemption has been
22granted, the cooperative association or the management firm of
23the cooperative or facility shall credit the savings resulting
24from that exemption only to the apportioned tax liability of
25the owner or resident who qualified for the exemption. Any
26person who willfully refuses to so credit the savings shall be



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1guilty of a Class B misdemeanor. Under this Section and
2Sections 15-175, 15-176, and 15-177, "life care facility" means
3a facility, as defined in Section 2 of the Life Care Facilities
4Act, with which the applicant for the homestead exemption has a
5life care contract as defined in that Act.
6    When a homestead exemption has been granted under this
7Section and the person qualifying subsequently becomes a
8resident of a facility licensed under the Assisted Living and
9Shared Housing Act, the Nursing Home Care Act, or the MR/DD
10Community Care Act, the exemption shall continue so long as the
11residence continues to be occupied by the qualifying person's
12spouse if the spouse is 65 years of age or older, or if the
13residence remains unoccupied but is still owned by the person
14qualified for the homestead exemption.
15    A person who will be 65 years of age during the current
16assessment year shall be eligible to apply for the homestead
17exemption during that assessment year. Application shall be
18made during the application period in effect for the county of
19his residence.
20    Beginning with assessment year 2003, for taxes payable in
212004, property that is first occupied as a residence after
22January 1 of any assessment year by a person who is eligible
23for the senior citizens homestead exemption under this Section
24must be granted a pro-rata exemption for the assessment year.
25The amount of the pro-rata exemption is the exemption allowed
26in the county under this Section divided by 365 and multiplied



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1by the number of days during the assessment year the property
2is occupied as a residence by a person eligible for the
3exemption under this Section. The chief county assessment
4officer must adopt reasonable procedures to establish
5eligibility for this pro-rata exemption.
6    The assessor or chief county assessment officer may
7determine the eligibility of a life care facility to receive
8the benefits provided by this Section, by affidavit,
9application, visual inspection, questionnaire or other
10reasonable methods in order to insure that the tax savings
11resulting from the exemption are credited by the management
12firm to the apportioned tax liability of each qualifying
13resident. The assessor may request reasonable proof that the
14management firm has so credited the exemption.
15    The chief county assessment officer of each county with
16less than 3,000,000 inhabitants shall provide to each person
17allowed a homestead exemption under this Section a form to
18designate any other person to receive a duplicate of any notice
19of delinquency in the payment of taxes assessed and levied
20under this Code on the property of the person receiving the
21exemption. The duplicate notice shall be in addition to the
22notice required to be provided to the person receiving the
23exemption, and shall be given in the manner required by this
24Code. The person filing the request for the duplicate notice
25shall pay a fee of $5 to cover administrative costs to the
26supervisor of assessments, who shall then file the executed



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1designation with the county collector. Notwithstanding any
2other provision of this Code to the contrary, the filing of
3such an executed designation requires the county collector to
4provide duplicate notices as indicated by the designation. A
5designation may be rescinded by the person who executed such
6designation at any time, in the manner and form required by the
7chief county assessment officer.
8    The assessor or chief county assessment officer may
9determine the eligibility of residential property to receive
10the homestead exemption provided by this Section by
11application, visual inspection, questionnaire or other
12reasonable methods. The determination shall be made in
13accordance with guidelines established by the Department.
14    In counties with 3,000,000 or more inhabitants, beginning
15in taxable year 2010, each taxpayer who has been granted an
16exemption under this Section must reapply on an annual basis.
17The chief county assessment officer shall mail the application
18to the taxpayer. In counties with less than 3,000,000
19inhabitants, the county board may by resolution provide that if
20a person has been granted a homestead exemption under this
21Section, the person qualifying need not reapply for the
23    In counties with less than 3,000,000 inhabitants, if the
24assessor or chief county assessment officer requires annual
25application for verification of eligibility for an exemption
26once granted under this Section, the application shall be



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1mailed to the taxpayer.
2    The assessor or chief county assessment officer shall
3notify each person who qualifies for an exemption under this
4Section that the person may also qualify for deferral of real
5estate taxes under the Senior Citizens Real Estate Tax Deferral
6Act. The notice shall set forth the qualifications needed for
7deferral of real estate taxes, the address and telephone number
8of county collector, and a statement that applications for
9deferral of real estate taxes may be obtained from the county
11    Notwithstanding Sections 6 and 8 of the State Mandates Act,
12no reimbursement by the State is required for the
13implementation of any mandate created by this Section.
14(Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08;
1596-339, eff. 7-1-10; 96-355, eff. 1-1-10; 96-1000, eff. 7-2-10;
1696-1418, eff. 8-2-10.)