Full Text of HB4239 97th General Assembly
HB4239ham005 97TH GENERAL ASSEMBLY | Rep. Michael J. Zalewski Filed: 5/24/2012
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| 1 | | AMENDMENT TO HOUSE BILL 4239
| 2 | | AMENDMENT NO. ______. Amend House Bill 4239 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 15-175 and 21-205 as follows:
| 6 | | (35 ILCS 200/15-175)
| 7 | | Sec. 15-175. General homestead exemption. | 8 | | (a) Except as provided in Sections 15-176 and 15-177, | 9 | | homestead
property is
entitled to an annual homestead exemption | 10 | | limited, except as described here
with relation to | 11 | | cooperatives, to a reduction in the equalized assessed value
of | 12 | | homestead property equal to the increase in equalized assessed | 13 | | value for the
current assessment year above the equalized | 14 | | assessed value of the property for
1977, up to the maximum | 15 | | reduction set forth below. If however, the 1977
equalized | 16 | | assessed value upon which taxes were paid is subsequently |
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| 1 | | determined
by local assessing officials, the Property Tax | 2 | | Appeal Board, or a court to have
been excessive, the equalized | 3 | | assessed value which should have been placed on
the property | 4 | | for 1977 shall be used to determine the amount of the | 5 | | exemption.
| 6 | | (b) Except as provided in Section 15-176, the maximum | 7 | | reduction before taxable year 2004 shall be
$4,500 in counties | 8 | | with 3,000,000 or more
inhabitants
and $3,500 in all other | 9 | | counties. Except as provided in Sections 15-176 and 15-177, for | 10 | | taxable years 2004 through 2007, the maximum reduction shall be | 11 | | $5,000, for taxable year 2008, the maximum reduction is $5,500, | 12 | | and, for taxable years 2009 and thereafter, the maximum | 13 | | reduction is $6,000 in all counties. If a county has elected to | 14 | | subject itself to the provisions of Section 15-176 as provided | 15 | | in subsection (k) of that Section, then, for the first taxable | 16 | | year only after the provisions of Section 15-176 no longer | 17 | | apply, for owners who, for the taxable year, have not been | 18 | | granted a senior citizens assessment freeze homestead | 19 | | exemption under Section 15-172 or a long-time occupant | 20 | | homestead exemption under Section 15-177, there shall be an | 21 | | additional exemption of $5,000 for owners with a household | 22 | | income of $30,000 or less.
| 23 | | (c) In counties with fewer than 3,000,000 inhabitants, if, | 24 | | based on the most
recent assessment, the equalized assessed | 25 | | value of
the homestead property for the current assessment year | 26 | | is greater than the
equalized assessed value of the property |
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| 1 | | for 1977, the owner of the property
shall automatically receive | 2 | | the exemption granted under this Section in an
amount equal to | 3 | | the increase over the 1977 assessment up to the maximum
| 4 | | reduction set forth in this Section.
| 5 | | (d) If in any assessment year beginning with the 2000 | 6 | | assessment year,
homestead property has a pro-rata valuation | 7 | | under
Section 9-180 resulting in an increase in the assessed | 8 | | valuation, a reduction
in equalized assessed valuation equal to | 9 | | the increase in equalized assessed
value of the property for | 10 | | the year of the pro-rata valuation above the
equalized assessed | 11 | | value of the property for 1977 shall be applied to the
property | 12 | | on a proportionate basis for the period the property qualified | 13 | | as
homestead property during the assessment year. The maximum | 14 | | proportionate
homestead exemption shall not exceed the maximum | 15 | | homestead exemption allowed in
the county under this Section | 16 | | divided by 365 and multiplied by the number of
days the | 17 | | property qualified as homestead property.
| 18 | | (e) An exemption shall not be granted under this Section | 19 | | for leasehold interests in property unless all of the following | 20 | | conditions are met: | 21 | | (1) a notarized application, signed by the owner of the | 22 | | property and the lessee of the property, for the exemption | 23 | | is submitted each year during the application period in | 24 | | effect for the county in which the property is located; | 25 | | (2) a copy of the lease is filed with the chief county | 26 | | assessment officer by the owner of the property at the time |
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| 1 | | the notarized application is submitted; | 2 | | (3) the lease expressly states that the lessee is | 3 | | liable for the payment of property taxes; and | 4 | | (4) the lease includes the following language in | 5 | | substantially the following form: | 6 | | "Lessee shall be liable for the payment of real | 7 | | estate taxes with respect to the residence in | 8 | | accordance with the terms and conditions of 35 ILCS | 9 | | 200/15-175. The permanent real estate index number for | 10 | | the premises is (insert number), and, according to the | 11 | | most recent property tax bill, the current amount of | 12 | | real estate taxes associated with the premises is | 13 | | (insert amount) per year. The parties agree that the | 14 | | monthly rent set forth above shall be increased or | 15 | | decreased pro rata (effective January 1 of each | 16 | | calendar year) to reflect any increase or decrease in | 17 | | real estate taxes. Lessee shall be deemed to be | 18 | | satisfying Lessee's liability for the above mentioned | 19 | | real estate taxes with the monthly rent payments as set | 20 | | forth above (or increased or decreased as set forth | 21 | | herein)." | 22 | | If there is a change in lessee, or if the lessee vacates | 23 | | the property, then the owner of the property shall notify the | 24 | | chief county assessment officer within 30 days after the | 25 | | effective date of that change. | 26 | | The requirements of this subsection (e) do not apply to |
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| 1 | | leasehold interests in property owned by a municipality. | 2 | | This subsection (e) is a limitation under subsection (i) of | 3 | | Section 6 of Article VII of the Illinois Constitution on the | 4 | | concurrent exercise by home rule units of powers and functions | 5 | | exercised by the State. | 6 | | (f) "Homestead property" under this Section includes | 7 | | residential property that is
occupied by its owner or owners as | 8 | | his or their principal dwelling place, or
that is a leasehold | 9 | | interest on which a single family residence is situated,
which | 10 | | is occupied as a residence by a person who has an ownership | 11 | | interest
therein, legal or equitable or as a lessee, and on | 12 | | which the person is
liable for the payment of property taxes. | 13 | | For land improved with
an apartment building owned and operated | 14 | | as a cooperative or a building which
is a life care facility as | 15 | | defined in Section 15-170 and considered to
be a cooperative | 16 | | under Section 15-170, the maximum reduction from the equalized
| 17 | | assessed value shall be limited to the increase in the value | 18 | | above the
equalized assessed value of the property for 1977, up | 19 | | to
the maximum reduction set forth above, multiplied by the | 20 | | number of apartments
or units occupied by a person or persons | 21 | | who is liable, by contract with the
owner or owners of record, | 22 | | for paying property taxes on the property and is an
owner of | 23 | | record of a legal or equitable interest in the cooperative
| 24 | | apartment building, other than a leasehold interest. For | 25 | | purposes of this
Section, the term "life care facility" has the | 26 | | meaning stated in Section
15-170.
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| 1 | | "Household", as used in this Section,
means the owner, the | 2 | | spouse of the owner, and all persons using
the
residence of the | 3 | | owner as their principal place of residence.
| 4 | | "Household income", as used in this Section,
means the | 5 | | combined income of the members of a household
for the calendar | 6 | | year preceding the taxable year.
| 7 | | "Income", as used in this Section,
has the same meaning as | 8 | | provided in Section 3.07 of the Senior
Citizens
and Disabled | 9 | | Persons Property Tax Relief and Pharmaceutical Assistance Act,
| 10 | | except that
"income" does not include veteran's benefits.
| 11 | | (g) In a cooperative where a homestead exemption has been | 12 | | granted, the
cooperative association or its management firm | 13 | | shall credit the savings
resulting from that exemption only to | 14 | | the apportioned tax liability of the
owner who qualified for | 15 | | the exemption. Any person who willfully refuses to so
credit | 16 | | the savings shall be guilty of a Class B misdemeanor.
| 17 | | (h) Where married persons maintain and reside in separate | 18 | | residences qualifying
as homestead property, each residence | 19 | | shall receive 50% of the total reduction
in equalized assessed | 20 | | valuation provided by this Section.
| 21 | | (i) In all counties, the assessor
or chief county | 22 | | assessment officer may determine the
eligibility of | 23 | | residential property to receive the homestead exemption and the | 24 | | amount of the exemption by
application, visual inspection, | 25 | | questionnaire or other reasonable methods. The
determination | 26 | | shall be made in accordance with guidelines established by the
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| 1 | | Department, provided that the taxpayer applying for an | 2 | | additional general exemption under this Section shall submit to | 3 | | the chief county assessment officer an application with an | 4 | | affidavit of the applicant's total household income, age, | 5 | | marital status (and, if married, the name and address of the | 6 | | applicant's spouse, if known), and principal dwelling place of | 7 | | members of the household on January 1 of the taxable year. The | 8 | | Department shall issue guidelines establishing a method for | 9 | | verifying the accuracy of the affidavits filed by applicants | 10 | | under this paragraph. The applications shall be clearly marked | 11 | | as applications for the Additional General Homestead | 12 | | Exemption.
| 13 | | (j) In counties with fewer than 3,000,000 inhabitants, in | 14 | | the event of a sale
of
homestead property the homestead | 15 | | exemption shall remain in effect for the
remainder of the | 16 | | assessment year of the sale. The assessor or chief county
| 17 | | assessment officer may require the new
owner of the property to | 18 | | apply for the homestead exemption for the following
assessment | 19 | | year.
| 20 | | (k) Notwithstanding Sections 6 and 8 of the State Mandates | 21 | | Act, no reimbursement by the State is required for the | 22 | | implementation of any mandate created by this Section.
| 23 | | (Source: P.A. 95-644, eff. 10-12-07.)
| 24 | | (35 ILCS 200/21-205)
| 25 | | (Text of Section before amendment by P.A. 97-557 )
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| 1 | | Sec. 21-205. Tax sale procedures. The collector, in person | 2 | | or by deputy,
shall attend, on the day and in the place | 3 | | specified in the notice for the sale
of property for taxes, and | 4 | | shall, between 9:00 a.m. and 4:00 p.m., or later at
the | 5 | | collector's discretion, proceed to offer for sale, separately | 6 | | and in
consecutive order, all property in the list on which the | 7 | | taxes, special
assessments, interest or costs have not been | 8 | | paid. However, in any county with
3,000,000 or more | 9 | | inhabitants, the offer for sale shall be made between 8:00
a.m. | 10 | | and 8:00 p.m. The collector's office shall be kept open during | 11 | | all hours
in which the sale is in progress. The sale shall be | 12 | | continued from day to day,
until all property in the delinquent | 13 | | list has been offered for sale. However,
any city, village or | 14 | | incorporated town interested in the collection of any tax
or | 15 | | special assessment, may, in default of bidders, withdraw from | 16 | | collection the
special assessment levied against any property | 17 | | by the corporate authorities of
the city, village or | 18 | | incorporated town. In case of a withdrawal, there shall be
no | 19 | | sale of that property on account of the delinquent special | 20 | | assessment
thereon.
| 21 | | In every sale of property pursuant to the provisions of | 22 | | this Code, the collector may employ any automated means that | 23 | | the collector deems appropriate, provided that bidders are | 24 | | required to personally attend the sale. The changes made by | 25 | | this amendatory Act of the 94th General Assembly are | 26 | | declarative of existing law.
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| 1 | | (Source: P.A. 94-922, eff. 1-1-07.)
| 2 | | (Text of Section after amendment by P.A. 97-557 )
| 3 | | Sec. 21-205. Tax sale procedures. The collector, in person | 4 | | or by deputy,
shall attend, on the day and in the place | 5 | | specified in the notice for the sale
of property for taxes, and | 6 | | shall, between 9:00 a.m. and 4:00 p.m., or later at
the | 7 | | collector's discretion, proceed to offer for sale, separately | 8 | | and in
consecutive order, all property in the list on which the | 9 | | taxes, special
assessments, interest or costs have not been | 10 | | paid. However, in any county with
3,000,000 or more | 11 | | inhabitants, the offer for sale shall be made between 8:00
a.m. | 12 | | and 8:00 p.m. The collector's office shall be kept open during | 13 | | all hours
in which the sale is in progress. The sale shall be | 14 | | continued from day to day,
until all property in the delinquent | 15 | | list has been offered for sale. However,
any city, village or | 16 | | incorporated town interested in the collection of any tax
or | 17 | | special assessment, may, in default of bidders, withdraw from | 18 | | collection the
special assessment levied against any property | 19 | | by the corporate authorities of
the city, village or | 20 | | incorporated town. In case of a withdrawal, there shall be
no | 21 | | sale of that property on account of the delinquent special | 22 | | assessment
thereon.
| 23 | | Until January 1, 2013 the effective date of this amendatory | 24 | | Act of the 97th General Assembly , in every sale of property | 25 | | pursuant to the provisions of this Code, the collector may |
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| 1 | | employ any automated means that the collector deems | 2 | | appropriate. Beginning on January 1, 2013 the effective date of | 3 | | this amendatory Act of the 97th General Assembly , either (i) | 4 | | the collector shall employ an automated bidding system that is | 5 | | programmed to accept the lowest redemption price bid by an | 6 | | eligible tax purchaser, subject to the penalty percentage | 7 | | limitation set forth in Section 21-215, or (ii) all tax sales | 8 | | shall be digitally recorded with video and audio. All bidders | 9 | | are required to personally attend the sale and, if automated | 10 | | means are used, all hardware and software used with respect to | 11 | | those automated means must be certified by the Department and | 12 | | re-certified by the Department every 5 years. If the tax sales | 13 | | are digitally recorded and no automated bidding system is used, | 14 | | then the recordings shall be maintained by the collector for a | 15 | | period of at least 3 years from the date of the tax sale. The | 16 | | changes made by this amendatory Act of the 94th General | 17 | | Assembly are declarative of existing law.
| 18 | | (Source: P.A. 97-557, eff. 7-1-12.)
| 19 | | Section 95. No acceleration or delay. Where this Act makes | 20 | | changes in a statute that is represented in this Act by text | 21 | | that is not yet or no longer in effect (for example, a Section | 22 | | represented by multiple versions), the use of that text does | 23 | | not accelerate or delay the taking effect of (i) the changes | 24 | | made by this Act or (ii) provisions derived from any other | 25 | | Public Act.
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.".
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