Full Text of SB0109 97th General Assembly
SB0109eng 97TH GENERAL ASSEMBLY |
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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 15-165, 15-167, 15-169, and 15-175 as follows:
| 6 | | (35 ILCS 200/15-165)
| 7 | | Sec. 15-165. Disabled veterans. Property up to an assessed | 8 | | value of $70,000,
owned and used exclusively by a disabled | 9 | | veteran, or the spouse or unmarried
surviving spouse of the | 10 | | veteran, as a home, is exempt. As used in this
Section, a | 11 | | disabled veteran means a person who has served in the Armed | 12 | | Forces
of the United States and whose disability is of such a | 13 | | nature that the Federal
Government has authorized payment for | 14 | | purchase or construction of Specially
Adapted Housing as set | 15 | | forth in the United States Code, Title 38, Chapter 21,
Section | 16 | | 2101.
| 17 | | The exemption applies to housing where Federal funds have | 18 | | been used to
purchase or construct special adaptations to suit | 19 | | the veteran's disability.
| 20 | | The exemption also applies to housing that is specially | 21 | | adapted to suit the
veteran's disability, and purchased | 22 | | entirely or in part by the proceeds of a
sale, casualty loss | 23 | | reimbursement, or other transfer of a home for which the
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| 1 | | Federal Government had previously authorized payment for | 2 | | purchase or
construction as Specially Adapted Housing.
| 3 | | However, the entire proceeds of the sale, casualty loss | 4 | | reimbursement, or
other transfer of that housing shall be | 5 | | applied to the acquisition of
subsequent specially adapted | 6 | | housing to the extent that the proceeds equal the
purchase | 7 | | price of the subsequently acquired housing.
| 8 | | Beginning with assessment year 2011, for taxes payable in | 9 | | 2012,
property
that is first occupied as a residence after | 10 | | January 1 of any assessment year by
a person who is eligible | 11 | | for the homestead exemption under this
Section must be granted | 12 | | a pro-rata exemption for the assessment year. The
amount of the | 13 | | pro-rata exemption is the exemption
allowed in the county under | 14 | | this Section divided by 365 and multiplied by the
number of | 15 | | days during the assessment year the property is occupied as a
| 16 | | residence by a
person eligible for the exemption under this | 17 | | Section. The chief county
assessment officer must adopt | 18 | | reasonable procedures to establish eligibility
for this | 19 | | pro-rata exemption. | 20 | | In a cooperative or a life care facility where a homestead | 21 | | exemption has been granted, the cooperative association or the | 22 | | management firm of the cooperative or facility shall credit the | 23 | | savings resulting from that exemption only to the apportioned | 24 | | tax liability of the owner or resident who qualified for the | 25 | | exemption. Any person who willfully refuses to so credit the | 26 | | savings shall be guilty of a Class B misdemeanor. |
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| 1 | | A person who becomes eligible during the taxable year is | 2 | | eligible to apply for this homestead exemption during that | 3 | | taxable year. Application must be made during the application | 4 | | period in effect for the county of his or her residence. | 5 | | If a homestead exemption has been granted under this | 6 | | Section and the person awarded the exemption subsequently | 7 | | becomes a resident of a facility licensed under the Nursing | 8 | | Home Care Act or the MR/DD Community Care Act, then the | 9 | | exemption shall continue (i) so long as the residence continues | 10 | | to be occupied by the qualifying person's spouse or (ii) if the | 11 | | residence remains unoccupied but is still owned by the person | 12 | | qualified for the homestead exemption. | 13 | | For purposes of this Section, "unmarried surviving spouse" | 14 | | means the
surviving spouse of the veteran at any time after the | 15 | | death of the veteran
during which such surviving spouse is not | 16 | | married.
| 17 | | This exemption must be reestablished on an annual basis by
| 18 | | certification from the Illinois Department of Veterans' | 19 | | Affairs to the
Department, which shall forward a copy of the | 20 | | certification to local
assessing officials.
| 21 | | A taxpayer who claims an exemption under Section 15-168 or | 22 | | 15-169 may not claim an exemption under this Section.
| 23 | | (Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
| 24 | | (35 ILCS 200/15-167) | 25 | | Sec. 15-167. Returning Veterans' Homestead Exemption. |
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| 1 | | (a) Beginning with taxable year 2007, a homestead | 2 | | exemption, limited to a reduction set forth under subsection | 3 | | (b), from the property's value, as equalized or assessed by the | 4 | | Department, is granted for property that is owned and occupied | 5 | | as the principal residence of a veteran returning from an armed | 6 | | conflict involving the armed forces of the United States who is | 7 | | liable for paying real estate taxes on the property and is an | 8 | | owner of record of the property or has a legal or equitable | 9 | | interest therein as evidenced by a written instrument, except | 10 | | for a leasehold interest, other than a leasehold interest of | 11 | | land on which a single family residence is located, which is | 12 | | occupied as the principal residence of a veteran returning from | 13 | | an armed conflict involving the armed forces of the United | 14 | | States who has an ownership interest therein, legal, equitable | 15 | | or as a lessee, and on which he or she is liable for the payment | 16 | | of property taxes. For purposes of the exemption under this | 17 | | Section, "veteran" means an Illinois resident who has served as | 18 | | a member of the United States Armed Forces, a member of the | 19 | | Illinois National Guard, or a member of the United States | 20 | | Reserve Forces. | 21 | | (b) In all counties, the reduction is $5,000 for the | 22 | | taxable year in which the veteran returns from active duty in | 23 | | an armed conflict involving the armed forces of the United | 24 | | States; however, if the veteran first acquires his or her | 25 | | principal residence during the taxable year in which he or she | 26 | | returns, but after January 1 of that year, and if the property |
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| 1 | | is owned and occupied by the veteran as a principal residence | 2 | | on January 1 of the next taxable year, he or she may apply the | 3 | | exemption for the next taxable year , and only the next taxable | 4 | | year, after he or she returns. Beginning in taxable year 2010, | 5 | | the reduction shall also be allowed for the taxable year after | 6 | | the taxable year in which the veteran returns from active duty | 7 | | in an armed conflict involving the armed forces of the United | 8 | | States. For land improved with an apartment building owned and | 9 | | operated as a cooperative, the maximum reduction from the value | 10 | | of the property, as equalized by the Department, must be | 11 | | multiplied by the number of apartments or units occupied by a | 12 | | veteran returning from an armed conflict involving the armed | 13 | | forces of the United States who is liable, by contract with the | 14 | | owner or owners of record, for paying property taxes on the | 15 | | property and is an owner of record of a legal or equitable | 16 | | interest in the cooperative apartment building, other than a | 17 | | leasehold interest. In a cooperative where a homestead | 18 | | exemption has been granted, the cooperative association or the | 19 | | management firm of the cooperative or facility shall credit the | 20 | | savings resulting from that exemption only to the apportioned | 21 | | tax liability of the owner or resident who qualified for the | 22 | | exemption. Any person who willfully refuses to so credit the | 23 | | savings is guilty of a Class B misdemeanor. | 24 | | Beginning with assessment year 2011, for taxes payable in | 25 | | 2012,
property
that is first occupied as a residence after | 26 | | January 1 of any assessment year by
a person who is eligible |
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| 1 | | for the homestead exemption under this
Section must be granted | 2 | | a pro-rata exemption for the assessment year. The
amount of the | 3 | | pro-rata exemption is the exemption
allowed in the county under | 4 | | this Section divided by 365 and multiplied by the
number of | 5 | | days during the assessment year the property is occupied as a
| 6 | | residence by a
person eligible for the exemption under this | 7 | | Section. The chief county
assessment officer must adopt | 8 | | reasonable procedures to establish eligibility
for this | 9 | | pro-rata exemption. | 10 | | In a cooperative or a life care facility where a homestead | 11 | | exemption has been granted, the cooperative association or the | 12 | | management firm of the cooperative or facility shall credit the | 13 | | savings resulting from that exemption only to the apportioned | 14 | | tax liability of the owner or resident who qualified for the | 15 | | exemption. Any person who willfully refuses to so credit the | 16 | | savings shall be guilty of a Class B misdemeanor. | 17 | | (c) A person who becomes eligible during the taxable year | 18 | | is eligible to apply for this homestead exemption during that | 19 | | taxable year. Application must be made during the application | 20 | | period in effect for the county of his or her residence. The | 21 | | assessor or chief county assessment officer may determine the | 22 | | eligibility of residential property to receive the homestead | 23 | | exemption provided by this Section by application, visual | 24 | | inspection, questionnaire, or other reasonable methods. The | 25 | | determination must be made in accordance with guidelines | 26 | | established by the Department. |
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| 1 | | (c-5) If a homestead exemption has been granted under this | 2 | | Section and the person awarded the exemption is or becomes a | 3 | | resident of a facility licensed under the Nursing Home Care Act | 4 | | or the MR/DD Community Care Act during any taxable year in | 5 | | which an exemption under this Section is awarded, then the | 6 | | exemption shall remain in effect for that taxable year if (i) | 7 | | the residence continues to be occupied by the qualifying | 8 | | person's spouse or (ii) the residence remains unoccupied but is | 9 | | still owned by the person qualified for the homestead | 10 | | exemption. | 11 | | (d) The exemption under this Section is in addition to any | 12 | | other homestead exemption provided in this Article 15. | 13 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, no | 14 | | reimbursement by the State is required for the implementation | 15 | | of any mandate created by this Section.
| 16 | | (Source: P.A. 95-644, eff. 10-12-07; 96-1288, eff. 7-26-10; | 17 | | 96-1418, eff. 8-2-10; revised 9-2-10.) | 18 | | (35 ILCS 200/15-169) | 19 | | Sec. 15-169. Disabled veterans standard homestead | 20 | | exemption. | 21 | | (a) Beginning with taxable year 2007, an annual homestead | 22 | | exemption, limited to the amounts set forth in subsection (b), | 23 | | is granted for property that is used as a qualified residence | 24 | | by a disabled veteran. | 25 | | (b) The amount of the exemption under this Section is as |
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| 1 | | follows: | 2 | | (1) for veterans with a service-connected disability | 3 | | of at least (i) 75% for exemptions granted in taxable years | 4 | | 2007 through 2009 and (ii) 70% for exemptions granted in | 5 | | taxable year 2010 and each taxable year thereafter, as | 6 | | certified by the United States Department of Veterans | 7 | | Affairs, the annual exemption is $5,000; and | 8 | | (2) for veterans with a service-connected disability | 9 | | of at least 50%, but less than (i) 75% for exemptions | 10 | | granted in taxable years 2007 through 2009 and (ii) 70% for | 11 | | exemptions granted in taxable year 2010 and each taxable | 12 | | year thereafter, as certified by the United States | 13 | | Department of Veterans Affairs, the annual exemption is | 14 | | $2,500. | 15 | | (b-5) If a homestead exemption is granted under this | 16 | | Section and the person awarded the exemption subsequently | 17 | | becomes a resident of a facility licensed under the Nursing | 18 | | Home Care Act , the MR/DD Community Care Act, or a facility | 19 | | operated by the United States Department of Veterans Affairs, | 20 | | then the exemption shall continue (i) so long as the residence | 21 | | continues to be occupied by the qualifying person's spouse or | 22 | | (ii) if the residence remains unoccupied but is still owned by | 23 | | the person who qualified for the homestead exemption. | 24 | | (c) The tax exemption under this Section carries over to | 25 | | the benefit of the veteran's
surviving spouse as long as the | 26 | | spouse holds the legal or
beneficial title to the homestead, |
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| 1 | | permanently resides
thereon, and does not remarry. If the | 2 | | surviving spouse sells
the property, an exemption not to exceed | 3 | | the amount granted
from the most recent ad valorem tax roll may | 4 | | be transferred to
his or her new residence as long as it is | 5 | | used as his or her
primary residence and he or she does not | 6 | | remarry. | 7 | | (d) The exemption under this Section applies for taxable | 8 | | year 2007 and thereafter. A taxpayer who claims an exemption | 9 | | under Section 15-165 or 15-168 may not claim an exemption under | 10 | | this Section. | 11 | | (e) Each taxpayer who has been granted an exemption under | 12 | | this Section must reapply on an annual basis. A person who | 13 | | becomes eligible during the taxable year is eligible to apply | 14 | | for this homestead exemption during that taxable year. | 15 | | Application must be made during the application period
in | 16 | | effect for the county of his or her residence. The assessor
or | 17 | | chief county assessment officer may determine the
eligibility | 18 | | of residential property to receive the homestead
exemption | 19 | | provided by this Section by application, visual
inspection, | 20 | | questionnaire, or other reasonable methods. The
determination | 21 | | must be made in accordance with guidelines
established by the | 22 | | Department. | 23 | | Beginning with assessment year 2011, for taxes payable in | 24 | | 2012,
property
that is first occupied as a residence after | 25 | | January 1 of any assessment year by
a person who is eligible | 26 | | for the homestead exemption under this
Section must be granted |
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| 1 | | a pro-rata exemption for the assessment year. The
amount of the | 2 | | pro-rata exemption is the exemption
allowed in the county under | 3 | | this Section divided by 365 and multiplied by the
number of | 4 | | days during the assessment year the property is occupied as a
| 5 | | residence by a
person eligible for the exemption under this | 6 | | Section. The chief county
assessment officer must adopt | 7 | | reasonable procedures to establish eligibility
for this | 8 | | pro-rata exemption. | 9 | | In a cooperative or a life care facility where a homestead | 10 | | exemption has been granted, the cooperative association or the | 11 | | management firm of the cooperative or facility shall credit the | 12 | | savings resulting from that exemption only to the apportioned | 13 | | tax liability of the owner or resident who qualified for the | 14 | | exemption. Any person who willfully refuses to so credit the | 15 | | savings shall be guilty of a Class B misdemeanor. | 16 | | (f) For the purposes of this Section: | 17 | | "Qualified residence" means real
property, but less any | 18 | | portion of that property that is used for
commercial purposes, | 19 | | with an equalized assessed value of less than $250,000 that is | 20 | | the disabled veteran's primary residence. Property rented for | 21 | | more than 6 months is
presumed to be used for commercial | 22 | | purposes. | 23 | | "Veteran" means an Illinois resident who has served as a
| 24 | | member of the United States Armed Forces on active duty or
| 25 | | State active duty, a member of the Illinois National Guard, or
| 26 | | a member of the United States Reserve Forces and who has |
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| 1 | | received an honorable discharge. | 2 | | (Source: P.A. 95-644, eff. 10-12-07; 96-1298, eff. 1-1-11; | 3 | | 96-1418, eff. 8-2-10; revised 9-2-10.)
| 4 | | (35 ILCS 200/15-175)
| 5 | | Sec. 15-175. General homestead exemption. Except as | 6 | | provided in Sections 15-176 and 15-177, homestead
property is
| 7 | | entitled to an annual homestead exemption limited, except as | 8 | | described here
with relation to cooperatives, to a reduction in | 9 | | the equalized assessed value
of homestead property equal to the | 10 | | increase in equalized assessed value for the
current assessment | 11 | | year above the equalized assessed value of the property for
| 12 | | 1977, up to the maximum reduction set forth below. If however, | 13 | | the 1977
equalized assessed value upon which taxes were paid is | 14 | | subsequently determined
by local assessing officials, the | 15 | | Property Tax Appeal Board, or a court to have
been excessive, | 16 | | the equalized assessed value which should have been placed on
| 17 | | the property for 1977 shall be used to determine the amount of | 18 | | the exemption.
| 19 | | Except as provided in Section 15-176, the maximum reduction | 20 | | before taxable year 2004 shall be
$4,500 in counties with | 21 | | 3,000,000 or more
inhabitants
and $3,500 in all other counties. | 22 | | Except as provided in Sections 15-176 and 15-177, for taxable | 23 | | years 2004 through 2007, the maximum reduction shall be $5,000, | 24 | | for taxable year 2008, the maximum reduction is $5,500, and, | 25 | | for taxable years 2009 and thereafter, the maximum reduction is |
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| 1 | | $6,000 in all counties. If a county has elected to subject | 2 | | itself to the provisions of Section 15-176 as provided in | 3 | | subsection (k) of that Section, then, for the first taxable | 4 | | year only after the provisions of Section 15-176 no longer | 5 | | apply, for owners who, for the taxable year, have not been | 6 | | granted a senior citizens assessment freeze homestead | 7 | | exemption under Section 15-172 or a long-time occupant | 8 | | homestead exemption under Section 15-177, there shall be an | 9 | | additional exemption of $5,000 for owners with a household | 10 | | income of $30,000 or less.
| 11 | | In counties with fewer than 3,000,000 inhabitants, if, | 12 | | based on the most
recent assessment, the equalized assessed | 13 | | value of
the homestead property for the current assessment year | 14 | | is greater than the
equalized assessed value of the property | 15 | | for 1977, the owner of the property
shall automatically receive | 16 | | the exemption granted under this Section in an
amount equal to | 17 | | the increase over the 1977 assessment up to the maximum
| 18 | | reduction set forth in this Section.
| 19 | | If in any assessment year beginning with the 2000 | 20 | | assessment year,
homestead property has a pro-rata valuation | 21 | | under
Section 9-180 resulting in an increase in the assessed | 22 | | valuation, a reduction
in equalized assessed valuation equal to | 23 | | the increase in equalized assessed
value of the property for | 24 | | the year of the pro-rata valuation above the
equalized assessed | 25 | | value of the property for 1977 shall be applied to the
property | 26 | | on a proportionate basis for the period the property qualified |
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| 1 | | as
homestead property during the assessment year. The maximum | 2 | | proportionate
homestead exemption shall not exceed the maximum | 3 | | homestead exemption allowed in
the county under this Section | 4 | | divided by 365 and multiplied by the number of
days the | 5 | | property qualified as homestead property.
| 6 | | Beginning with assessment year 2011, for taxes payable in | 7 | | 2012,
property
that is first occupied as a residence after | 8 | | January 1 of any assessment year by
a person who is eligible | 9 | | for the homestead exemption under this
Section must be granted | 10 | | a pro-rata exemption for the assessment year. The
amount of the | 11 | | pro-rata exemption is the exemption
allowed in the county under | 12 | | this Section divided by 365 and multiplied by the
number of | 13 | | days during the assessment year the property is occupied as a
| 14 | | residence by a
person eligible for the exemption under this | 15 | | Section. The chief county
assessment officer must adopt | 16 | | reasonable procedures to establish eligibility
for this | 17 | | pro-rata exemption. | 18 | | If a homestead exemption has been granted under this | 19 | | Section and the person awarded the exemption subsequently | 20 | | becomes a resident of a facility licensed under the Nursing | 21 | | Home Care Act or the MR/DD Community Care Act, then the | 22 | | exemption shall continue (i) so long as the residence continues | 23 | | to be occupied by the qualifying person's spouse or (ii) if the | 24 | | residence remains unoccupied but is still owned by the person | 25 | | qualified for the homestead exemption. | 26 | | "Homestead property" under this Section includes |
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| 1 | | residential property that is
occupied by its owner or owners as | 2 | | his or their principal dwelling place, or
that is a leasehold | 3 | | interest on which a single family residence is situated,
which | 4 | | is occupied as a residence by a person who has an ownership | 5 | | interest
therein, legal or equitable or as a lessee, and on | 6 | | which the person is
liable for the payment of property taxes. | 7 | | For land improved with
an apartment building owned and operated | 8 | | as a cooperative or a building which
is a life care facility as | 9 | | defined in Section 15-170 and considered to
be a cooperative | 10 | | under Section 15-170, the maximum reduction from the equalized
| 11 | | assessed value shall be limited to the increase in the value | 12 | | above the
equalized assessed value of the property for 1977, up | 13 | | to
the maximum reduction set forth above, multiplied by the | 14 | | number of apartments
or units occupied by a person or persons | 15 | | who is liable, by contract with the
owner or owners of record, | 16 | | for paying property taxes on the property and is an
owner of | 17 | | record of a legal or equitable interest in the cooperative
| 18 | | apartment building, other than a leasehold interest. For | 19 | | purposes of this
Section, the term "life care facility" has the | 20 | | meaning stated in Section
15-170.
| 21 | | "Household", as used in this Section,
means the owner, the | 22 | | spouse of the owner, and all persons using
the
residence of the | 23 | | owner as their principal place of residence.
| 24 | | "Household income", as used in this Section,
means the | 25 | | combined income of the members of a household
for the calendar | 26 | | year preceding the taxable year.
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| 1 | | "Income", as used in this Section,
has the same meaning as | 2 | | provided in Section 3.07 of the Senior
Citizens
and Disabled | 3 | | Persons Property Tax Relief and Pharmaceutical Assistance Act,
| 4 | | except that
"income" does not include veteran's benefits.
| 5 | | In a cooperative where a homestead exemption has been | 6 | | granted, the
cooperative association or its management firm | 7 | | shall credit the savings
resulting from that exemption only to | 8 | | the apportioned tax liability of the
owner who qualified for | 9 | | the exemption. Any person who willfully refuses to so
credit | 10 | | the savings shall be guilty of a Class B misdemeanor.
| 11 | | Where married persons maintain and reside in separate | 12 | | residences qualifying
as homestead property, each residence | 13 | | shall receive 50% of the total reduction
in equalized assessed | 14 | | valuation provided by this Section.
| 15 | | A person who becomes eligible during the taxable year is | 16 | | eligible to apply for this homestead exemption during that | 17 | | taxable year. Application must be made during the application | 18 | | period in effect for the county of his or her residence. | 19 | | In all counties, the assessor
or chief county assessment | 20 | | officer may determine the
eligibility of residential property | 21 | | to receive the homestead exemption and the amount of the | 22 | | exemption by
application, visual inspection, questionnaire or | 23 | | other reasonable methods. The
determination shall be made in | 24 | | accordance with guidelines established by the
Department, | 25 | | provided that the taxpayer applying for an additional general | 26 | | exemption under this Section shall submit to the chief county |
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| 1 | | assessment officer an application with an affidavit of the | 2 | | applicant's total household income, age, marital status (and, | 3 | | if married, the name and address of the applicant's spouse, if | 4 | | known), and principal dwelling place of members of the | 5 | | household on January 1 of the taxable year. The Department | 6 | | shall issue guidelines establishing a method for verifying the | 7 | | accuracy of the affidavits filed by applicants under this | 8 | | paragraph. The applications shall be clearly marked as | 9 | | applications for the Additional General Homestead Exemption.
| 10 | | In counties with fewer than 3,000,000 inhabitants, in the | 11 | | event of a sale
of
homestead property the homestead exemption | 12 | | shall remain in effect for the
remainder of the assessment year | 13 | | of the sale. The assessor or chief county
assessment officer | 14 | | may require the new
owner of the property to apply for the | 15 | | homestead exemption for the following
assessment year.
| 16 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, | 17 | | no reimbursement by the State is required for the | 18 | | implementation of any mandate created by this Section.
| 19 | | (Source: P.A. 95-644, eff. 10-12-07.)
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law.
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