Illinois General Assembly - Full Text of HB0431
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Full Text of HB0431  100th General Assembly



State of Illinois
2017 and 2018


Introduced , by Rep. Avery Bourne


35 ILCS 200/15-170

    Amends the Property Tax Code. Provides that, in counties with less than 3,000,000 inhabitants, if a person has been granted a senior citizens homestead exemption, that person need not reapply for the exemption (now, the county board may provide that persons who are granted the exemption need not reapply). Effective immediately.

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HB0431LRB100 04710 HLH 14716 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. For taxable years 2008 through 2011,
4the maximum reduction is $4,000 in all counties. For taxable
5year 2012, the maximum reduction is $5,000 in counties with
63,000,000 or more inhabitants and $4,000 in all other counties.
7For taxable years 2013 and thereafter, the maximum reduction is
8$5,000 in all counties.
9    For land improved with an apartment building owned and
10operated as a cooperative, the maximum reduction from the value
11of the property, as equalized by the Department, shall be
12multiplied by the number of apartments or units occupied by a
13person 65 years of age or older who is liable, by contract with
14the owner or owners of record, for paying property taxes on the
15property and is an owner of record of a legal or equitable
16interest in the cooperative apartment building, other than a
17leasehold interest. For land improved with a life care
18facility, the maximum reduction from the value of the property,
19as equalized by the Department, shall be multiplied by the
20number of apartments or units occupied by persons 65 years of
21age or older, irrespective of any legal, equitable, or
22leasehold interest in the facility, who are liable, under a
23contract with the owner or owners of record of the facility,
24for paying property taxes on the property. In a cooperative or
25a life care facility where a homestead exemption has been
26granted, the cooperative association or the management firm of



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1the cooperative or facility shall credit the savings resulting
2from that exemption only to the apportioned tax liability of
3the owner or resident who qualified for the exemption. Any
4person who willfully refuses to so credit the savings shall be
5guilty of a Class B misdemeanor. Under this Section and
6Sections 15-175, 15-176, and 15-177, "life care facility" means
7a facility, as defined in Section 2 of the Life Care Facilities
8Act, with which the applicant for the homestead exemption has a
9life care contract as defined in that Act.
10    When a homestead exemption has been granted under this
11Section and the person qualifying subsequently becomes a
12resident of a facility licensed under the Assisted Living and
13Shared Housing Act, the Nursing Home Care Act, the Specialized
14Mental Health Rehabilitation Act of 2013, the ID/DD Community
15Care Act, or the MC/DD Act, the exemption shall continue so
16long as the residence continues to be occupied by the
17qualifying person's spouse if the spouse is 65 years of age or
18older, or if the residence remains unoccupied but is still
19owned by the person qualified for the homestead exemption.
20    A person who will be 65 years of age during the current
21assessment year shall be eligible to apply for the homestead
22exemption during that assessment year. Application shall be
23made during the application period in effect for the county of
24his residence.
25    Beginning with assessment year 2003, for taxes payable in
262004, property that is first occupied as a residence after



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1January 1 of any assessment year by a person who is eligible
2for the senior citizens homestead exemption under this Section
3must be granted a pro-rata exemption for the assessment year.
4The amount of the pro-rata exemption is the exemption allowed
5in the county under this Section divided by 365 and multiplied
6by the number of days during the assessment year the property
7is occupied as a residence by a person eligible for the
8exemption under this Section. The chief county assessment
9officer must adopt reasonable procedures to establish
10eligibility for this pro-rata exemption.
11    The assessor or chief county assessment officer may
12determine the eligibility of a life care facility to receive
13the benefits provided by this Section, by affidavit,
14application, visual inspection, questionnaire or other
15reasonable methods in order to insure that the tax savings
16resulting from the exemption are credited by the management
17firm to the apportioned tax liability of each qualifying
18resident. The assessor may request reasonable proof that the
19management firm has so credited the exemption.
20    The chief county assessment officer of each county with
21less than 3,000,000 inhabitants shall provide to each person
22allowed a homestead exemption under this Section a form to
23designate any other person to receive a duplicate of any notice
24of delinquency in the payment of taxes assessed and levied
25under this Code on the property of the person receiving the
26exemption. The duplicate notice shall be in addition to the



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1notice required to be provided to the person receiving the
2exemption, and shall be given in the manner required by this
3Code. The person filing the request for the duplicate notice
4shall pay a fee of $5 to cover administrative costs to the
5supervisor of assessments, who shall then file the executed
6designation with the county collector. Notwithstanding any
7other provision of this Code to the contrary, the filing of
8such an executed designation requires the county collector to
9provide duplicate notices as indicated by the designation. A
10designation may be rescinded by the person who executed such
11designation at any time, in the manner and form required by the
12chief county assessment officer.
13    The assessor or chief county assessment officer may
14determine the eligibility of residential property to receive
15the homestead exemption provided by this Section by
16application, visual inspection, questionnaire or other
17reasonable methods. The determination shall be made in
18accordance with guidelines established by the Department.
19    In counties with 3,000,000 or more inhabitants, beginning
20in taxable year 2010, each taxpayer who has been granted an
21exemption under this Section must reapply on an annual basis.
22The chief county assessment officer shall mail the application
23to the taxpayer. In counties with less than 3,000,000
24inhabitants, the county board may by resolution provide that if
25a person has been granted a homestead exemption under this
26Section, the person previously granted a homestead exemption



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1under this Section qualifying need not reapply for the
3    In counties with less than 3,000,000 inhabitants, if the
4assessor or chief county assessment officer requires annual
5application for verification of eligibility for an exemption
6once granted under this Section, the application shall be
7mailed to the taxpayer.
8    The assessor or chief county assessment officer shall
9notify each person who qualifies for an exemption under this
10Section that the person may also qualify for deferral of real
11estate taxes under the Senior Citizens Real Estate Tax Deferral
12Act. The notice shall set forth the qualifications needed for
13deferral of real estate taxes, the address and telephone number
14of county collector, and a statement that applications for
15deferral of real estate taxes may be obtained from the county
17    Notwithstanding Sections 6 and 8 of the State Mandates Act,
18no reimbursement by the State is required for the
19implementation of any mandate created by this Section.
20(Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756,
21eff. 7-16-14; 99-180, eff. 7-29-15.)
22    Section 99. Effective date. This Act takes effect upon
23becoming law.