Illinois General Assembly - Full Text of SB1975
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Full Text of SB1975  102nd General Assembly

SB1975ham002 102ND GENERAL ASSEMBLY

Rep. Michelle Mussman

Filed: 3/11/2022

 

 


 

 


 
10200SB1975ham002LRB102 09948 HLH 37489 a

1
AMENDMENT TO SENATE BILL 1975

2    AMENDMENT NO. ______. Amend Senate Bill 1975 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 9-275, 15-10, 15-168, and 15-172 as follows:
 
6    (35 ILCS 200/9-275)
7    Sec. 9-275. Erroneous homestead exemptions.
8    (a) For purposes of this Section:
9    "Erroneous homestead exemption" means a homestead
10exemption that was granted for real property in a taxable year
11if the property was not eligible for that exemption in that
12taxable year. If the taxpayer receives an erroneous homestead
13exemption under a single Section of this Code for the same
14property in multiple years, that exemption is considered a
15single erroneous homestead exemption for purposes of this
16Section. However, if the taxpayer receives erroneous homestead

 

 

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1exemptions under multiple Sections of this Code for the same
2property, or if the taxpayer receives erroneous homestead
3exemptions under the same Section of this Code for multiple
4properties, then each of those exemptions is considered a
5separate erroneous homestead exemption for purposes of this
6Section.
7    "Homestead exemption" means an exemption under Section
815-165 (veterans with disabilities), 15-167 (returning
9veterans), 15-168 (persons with disabilities), 15-169
10(standard homestead for veterans with disabilities), 15-170
11(senior citizens), 15-172 (low-income senior citizens
12assessment freeze), 15-175 (general homestead), 15-176
13(alternative general homestead), or 15-177 (long-time
14occupant).
15    "Erroneous exemption principal amount" means the total
16difference between the property taxes actually billed to a
17property index number and the amount of property taxes that
18would have been billed but for the erroneous exemption or
19exemptions.
20    "Taxpayer" means the property owner or leasehold owner
21that erroneously received a homestead exemption upon property.
22    (b) Notwithstanding any other provision of law, in
23counties with 3,000,000 or more inhabitants, the chief county
24assessment officer shall include the following information
25with each assessment notice sent in a general assessment year:
26(1) a list of each homestead exemption available under Article

 

 

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115 of this Code and a description of the eligibility criteria
2for that exemption, including the number of assessment years
3of automatic renewal remaining on a current senior citizens
4homestead exemption if such an exemption has been applied to
5the property; (2) a list of each homestead exemption applied
6to the property in the current assessment year; (3)
7information regarding penalties and interest that may be
8incurred under this Section if the taxpayer received an
9erroneous homestead exemption in a previous taxable year; and
10(4) notice of the 60-day grace period available under this
11subsection. If, within 60 days after receiving his or her
12assessment notice, the taxpayer notifies the chief county
13assessment officer that he or she received an erroneous
14homestead exemption in a previous taxable year, and if the
15taxpayer pays the erroneous exemption principal amount, plus
16interest as provided in subsection (f), then the taxpayer
17shall not be liable for the penalties provided in subsection
18(f) with respect to that exemption.
19    (c) In counties with 3,000,000 or more inhabitants, when
20the chief county assessment officer determines that one or
21more erroneous homestead exemptions was applied to the
22property, the erroneous exemption principal amount, together
23with all applicable interest and penalties as provided in
24subsections (f) and (j), shall constitute a lien in the name of
25the People of Cook County on the property receiving the
26erroneous homestead exemption. Upon becoming aware of the

 

 

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1existence of one or more erroneous homestead exemptions, the
2chief county assessment officer shall cause to be served, by
3both regular mail and certified mail, a notice of discovery as
4set forth in subsection (c-5). The chief county assessment
5officer in a county with 3,000,000 or more inhabitants may
6cause a lien to be recorded against property that (1) is
7located in the county and (2) received one or more erroneous
8homestead exemptions if, upon determination of the chief
9county assessment officer, the taxpayer received: (A) one or 2
10erroneous homestead exemptions for real property, including at
11least one erroneous homestead exemption granted for the
12property against which the lien is sought, during any of the 3
13collection years immediately prior to the current collection
14year in which the notice of discovery is served; or (B) 3 or
15more erroneous homestead exemptions for real property,
16including at least one erroneous homestead exemption granted
17for the property against which the lien is sought, during any
18of the 6 collection years immediately prior to the current
19collection year in which the notice of discovery is served.
20Prior to recording the lien against the property, the chief
21county assessment officer shall cause to be served, by both
22regular mail and certified mail, return receipt requested, on
23the person to whom the most recent tax bill was mailed and the
24owner of record, a notice of intent to record a lien against
25the property. The chief county assessment officer shall cause
26the notice of intent to record a lien to be served within 3

 

 

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1years from the date on which the notice of discovery was
2served.
3    (c-5) The notice of discovery described in subsection (c)
4shall: (1) identify, by property index number, the property
5for which the chief county assessment officer has knowledge
6indicating the existence of an erroneous homestead exemption;
7(2) set forth the taxpayer's liability for principal,
8interest, penalties, and administrative costs including, but
9not limited to, recording fees described in subsection (f);
10(3) inform the taxpayer that he or she will be served with a
11notice of intent to record a lien within 3 years from the date
12of service of the notice of discovery; (4) inform the taxpayer
13that he or she may pay the outstanding amount, plus interest,
14penalties, and administrative costs at any time prior to being
15served with the notice of intent to record a lien or within 30
16days after the notice of intent to record a lien is served; and
17(5) inform the taxpayer that, if the taxpayer provided notice
18to the chief county assessment officer as provided in
19subsection (d-1) of Section 15-175 of this Code, upon
20submission by the taxpayer of evidence of timely notice and
21receipt thereof by the chief county assessment officer, the
22chief county assessment officer will withdraw the notice of
23discovery and reissue a notice of discovery in compliance with
24this Section in which the taxpayer is not liable for interest
25and penalties for the current tax year in which the notice was
26received.

 

 

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1    For the purposes of this subsection (c-5):
2    "Collection year" means the year in which the first and
3second installment of the current tax year is billed.
4    "Current tax year" means the year prior to the collection
5year.
6    (d) The notice of intent to record a lien described in
7subsection (c) shall: (1) identify, by property index number,
8the property against which the lien is being sought; (2)
9identify each specific homestead exemption that was
10erroneously granted and the year or years in which each
11exemption was granted; (3) set forth the erroneous exemption
12principal amount due and the interest amount and any penalty
13and administrative costs due; (4) inform the taxpayer that he
14or she may request a hearing within 30 days after service and
15may appeal the hearing officer's ruling to the circuit court;
16(5) inform the taxpayer that he or she may pay the erroneous
17exemption principal amount, plus interest and penalties,
18within 30 days after service; and (6) inform the taxpayer
19that, if the lien is recorded against the property, the amount
20of the lien will be adjusted to include the applicable
21recording fee and that fees for recording a release of the lien
22shall be incurred by the taxpayer. A lien shall not be filed
23pursuant to this Section if the taxpayer pays the erroneous
24exemption principal amount, plus penalties and interest,
25within 30 days of service of the notice of intent to record a
26lien.

 

 

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1    (e) The notice of intent to record a lien shall also
2include a form that the taxpayer may return to the chief county
3assessment officer to request a hearing. The taxpayer may
4request a hearing by returning the form within 30 days after
5service. The hearing shall be held within 90 days after the
6taxpayer is served. The chief county assessment officer shall
7promulgate rules of service and procedure for the hearing. The
8chief county assessment officer must generally follow rules of
9evidence and practices that prevail in the county circuit
10courts, but, because of the nature of these proceedings, the
11chief county assessment officer is not bound by those rules in
12all particulars. The chief county assessment officer shall
13appoint a hearing officer to oversee the hearing. The taxpayer
14shall be allowed to present evidence to the hearing officer at
15the hearing. After taking into consideration all the relevant
16testimony and evidence, the hearing officer shall make an
17administrative decision on whether the taxpayer was
18erroneously granted a homestead exemption for the taxable year
19in question. The taxpayer may appeal the hearing officer's
20ruling to the circuit court of the county where the property is
21located as a final administrative decision under the
22Administrative Review Law.
23    (f) A lien against the property imposed under this Section
24shall be filed with the county recorder of deeds, but may not
25be filed sooner than 60 days after the notice of intent to
26record a lien was delivered to the taxpayer if the taxpayer

 

 

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1does not request a hearing, or until the conclusion of the
2hearing and all appeals if the taxpayer does request a
3hearing. If a lien is filed pursuant to this Section and the
4taxpayer received one or 2 erroneous homestead exemptions
5during any of the 3 collection years immediately prior to the
6current collection year in which the notice of discovery is
7served, then the erroneous exemption principal amount, plus
810% interest per annum or portion thereof from the date the
9erroneous exemption principal amount would have become due if
10properly included in the tax bill, shall be charged against
11the property by the chief county assessment officer. However,
12if a lien is filed pursuant to this Section and the taxpayer
13received 3 or more erroneous homestead exemptions during any
14of the 6 collection years immediately prior to the current
15collection year in which the notice of discovery is served,
16the erroneous exemption principal amount, plus a penalty of
1750% of the total amount of the erroneous exemption principal
18amount for that property and 10% interest per annum or portion
19thereof from the date the erroneous exemption principal amount
20would have become due if properly included in the tax bill,
21shall be charged against the property by the chief county
22assessment officer. If a lien is filed pursuant to this
23Section, the taxpayer shall not be liable for interest that
24accrues between the date the notice of discovery is served and
25the date the lien is filed. Before recording the lien with the
26county recorder of deeds, the chief county assessment officer

 

 

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1shall adjust the amount of the lien to add administrative
2costs, including but not limited to the applicable recording
3fee, to the total lien amount.
4    (g) If a person received an erroneous homestead exemption
5under Section 15-170 and: (1) the person was the spouse,
6child, grandchild, brother, sister, niece, or nephew of the
7previous taxpayer; and (2) the person received the property by
8bequest or inheritance; then the person is not liable for the
9penalties imposed under this Section for any year or years
10during which the chief county assessment officer did not
11require an annual application for the exemption or, in a
12county with 3,000,000 or more inhabitants, an application for
13renewal of a multi-year exemption pursuant to subsection (i)
14of Section 15-170, as the case may be. However, that person is
15responsible for any interest owed under subsection (f).
16    (h) If the erroneous homestead exemption was granted as a
17result of a clerical error or omission on the part of the chief
18county assessment officer, and if the taxpayer has paid the
19tax bills as received for the year in which the error occurred,
20then the interest and penalties authorized by this Section
21with respect to that homestead exemption shall not be
22chargeable to the taxpayer. However, nothing in this Section
23shall prevent the collection of the erroneous exemption
24principal amount due and owing.
25    (i) A lien under this Section is not valid as to (1) any
26bona fide purchaser for value without notice of the erroneous

 

 

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1homestead exemption whose rights in and to the underlying
2parcel arose after the erroneous homestead exemption was
3granted but before the filing of the notice of lien; or (2) any
4mortgagee, judgment creditor, or other lienor whose rights in
5and to the underlying parcel arose before the filing of the
6notice of lien. A title insurance policy for the property that
7is issued by a title company licensed to do business in the
8State showing that the property is free and clear of any liens
9imposed under this Section shall be prima facie evidence that
10the taxpayer is without notice of the erroneous homestead
11exemption. Nothing in this Section shall be deemed to impair
12the rights of subsequent creditors and subsequent purchasers
13under Section 30 of the Conveyances Act.
14    (j) When a lien is filed against the property pursuant to
15this Section, the chief county assessment officer shall mail a
16copy of the lien to the person to whom the most recent tax bill
17was mailed and to the owner of record, and the outstanding
18liability created by such a lien is due and payable within 30
19days after the mailing of the lien by the chief county
20assessment officer. This liability is deemed delinquent and
21shall bear interest beginning on the day after the due date at
22a rate of 1.5% per month or portion thereof. Payment shall be
23made to the county treasurer. Upon receipt of the full amount
24due, as determined by the chief county assessment officer, the
25county treasurer shall distribute the amount paid as provided
26in subsection (k). Upon presentment by the taxpayer to the

 

 

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1chief county assessment officer of proof of payment of the
2total liability, the chief county assessment officer shall
3provide in reasonable form a release of the lien. The release
4of the lien provided shall clearly inform the taxpayer that it
5is the responsibility of the taxpayer to record the lien
6release form with the county recorder of deeds and to pay any
7applicable recording fees.
8    (k) The county treasurer shall pay collected erroneous
9exemption principal amounts, pro rata, to the taxing
10districts, or their legal successors, that levied upon the
11subject property in the taxable year or years for which the
12erroneous homestead exemptions were granted, except as set
13forth in this Section. The county treasurer shall deposit
14collected penalties and interest into a special fund
15established by the county treasurer to offset the costs of
16administration of the provisions of this Section by the chief
17county assessment officer's office, as appropriated by the
18county board. If the costs of administration of this Section
19exceed the amount of interest and penalties collected in the
20special fund, the chief county assessor shall be reimbursed by
21each taxing district or their legal successors for those
22costs. Such costs shall be paid out of the funds collected by
23the county treasurer on behalf of each taxing district
24pursuant to this Section.
25    (l) The chief county assessment officer in a county with
263,000,000 or more inhabitants shall establish an amnesty

 

 

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1period for all taxpayers owing any tax due to an erroneous
2homestead exemption granted in a tax year prior to the 2013 tax
3year. The amnesty period shall begin on the effective date of
4this amendatory Act of the 98th General Assembly and shall run
5through December 31, 2013. If, during the amnesty period, the
6taxpayer pays the entire arrearage of taxes due for tax years
7prior to 2013, the county clerk shall abate and not seek to
8collect any interest or penalties that may be applicable and
9shall not seek civil or criminal prosecution for any taxpayer
10for tax years prior to 2013. Failure to pay all such taxes due
11during the amnesty period established under this Section shall
12invalidate the amnesty period for that taxpayer.
13    The chief county assessment officer in a county with
143,000,000 or more inhabitants shall (i) mail notice of the
15amnesty period with the tax bills for the second installment
16of taxes for the 2012 assessment year and (ii) as soon as
17possible after the effective date of this amendatory Act of
18the 98th General Assembly, publish notice of the amnesty
19period in a newspaper of general circulation in the county.
20Notices shall include information on the amnesty period, its
21purpose, and the method by which to make payment.
22    Taxpayers who are a party to any criminal investigation or
23to any civil or criminal litigation that is pending in any
24circuit court or appellate court, or in the Supreme Court of
25this State, for nonpayment, delinquency, or fraud in relation
26to any property tax imposed by any taxing district located in

 

 

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1the State on the effective date of this amendatory Act of the
298th General Assembly may not take advantage of the amnesty
3period.
4    A taxpayer who has claimed 3 or more homestead exemptions
5in error shall not be eligible for the amnesty period
6established under this subsection.
7    (m) Notwithstanding any other provision of law, for
8taxable years 2019 through 2023, in counties with 3,000,000 or
9more inhabitants, the chief county assessment officer shall,
10if he or she learns that a taxpayer who has been granted a
11senior citizens homestead exemption has died during the period
12to which the exemption applies, send a notice to the address on
13record for the owner of record of the property notifying the
14owner that the exemption will be terminated unless, within 90
15days after the notice is sent, the chief county assessment
16officer is provided with a basis to continue the exemption.
17The notice shall be sent by first-class mail, in an envelope
18that bears on its front, in boldface red lettering that is at
19least one inch in size, the words "Notice of Exemption
20Termination"; however, if the taxpayer elects to receive the
21notice by email and provides an email address, then the notice
22shall be sent by email.
23(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
 
24    (35 ILCS 200/15-10)
25    Sec. 15-10. Exempt property; procedures for certification.

 

 

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1    (a) All property granted an exemption by the Department
2pursuant to the requirements of Section 15-5 and described in
3the Sections following Section 15-30 and preceding Section
416-5, to the extent therein limited, is exempt from taxation.
5In order to maintain that exempt status, the titleholder or
6the owner of the beneficial interest of any property that is
7exempt must file with the chief county assessment officer, on
8or before January 31 of each year (May 31 in the case of
9property exempted by Section 15-170), an affidavit stating
10whether there has been any change in the ownership or use of
11the property, the status of the owner-resident, the
12satisfaction by a relevant hospital entity of the condition
13for an exemption under Section 15-86, or that a veteran with a
14disability who qualifies under Section 15-165 owned and used
15the property as of January 1 of that year. The nature of any
16change shall be stated in the affidavit. Failure to file an
17affidavit shall, in the discretion of the assessment officer,
18constitute cause to terminate the exemption of that property,
19notwithstanding any other provision of this Code. Owners of 5
20or more such exempt parcels within a county may file a single
21annual affidavit in lieu of an affidavit for each parcel. The
22assessment officer, upon request, shall furnish an affidavit
23form to the owners, in which the owner may state whether there
24has been any change in the ownership or use of the property or
25status of the owner or resident as of January 1 of that year.
26The owner of 5 or more exempt parcels shall list all the

 

 

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1properties giving the same information for each parcel as
2required of owners who file individual affidavits.
3    (b) However, titleholders or owners of the beneficial
4interest in any property exempted under any of the following
5provisions are not required to submit an annual filing under
6this Section:
7        (1) Section 15-45 (burial grounds) in counties of less
8    than 3,000,000 inhabitants and owned by a not-for-profit
9    organization.
10        (2) Section 15-40.
11        (3) Section 15-50 (United States property).
12    (c) If there is a change in use or ownership, however,
13notice must be filed pursuant to Section 15-20.
14    (d) An application for homestead exemptions shall be filed
15as provided in Section 15-170 (senior citizens homestead
16exemption), Section 15-172 (low-income senior citizens
17assessment freeze homestead exemption), and Sections 15-175
18(general homestead exemption), 15-176 (general alternative
19homestead exemption), and 15-177 (long-time occupant homestead
20exemption), respectively.
21    (e) For purposes of determining satisfaction of the
22condition for an exemption under Section 15-86:
23        (1) The "year for which exemption is sought" is the
24    year prior to the year in which the affidavit is due.
25        (2) The "hospital year" is the fiscal year of the
26    relevant hospital entity, or the fiscal year of one of the

 

 

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1    hospitals in the hospital system if the relevant hospital
2    entity is a hospital system with members with different
3    fiscal years, that ends in the year prior to the year in
4    which the affidavit is due. However, if that fiscal year
5    ends 3 months or less before the date on which the
6    affidavit is due, the relevant hospital entity shall file
7    an interim affidavit based on the currently available
8    information, and shall file a supplemental affidavit
9    within 90 days of date on which the application was due, if
10    the information in the relevant hospital entity's audited
11    financial statements changes the interim affidavit's
12    statement concerning the entity's compliance with the
13    calculation required by Section 15-86.
14        (3) The affidavit shall be accompanied by an exhibit
15    prepared by the relevant hospital entity showing (A) the
16    value of the relevant hospital entity's services and
17    activities, if any, under items (1) through (7) of
18    subsection (e) of Section 15-86, stated separately for
19    each item, and (B) the value relating to the relevant
20    hospital entity's estimated property tax liability under
21    paragraphs (A), (B), and (C) of item (1) of subsection (g)
22    of Section 15-86; under paragraphs (A), (B), and (C) of
23    item (2) of subsection (g) of Section 15-86; and under
24    item (3) of subsection (g) of Section 15-86.
25(Source: P.A. 99-143, eff. 7-27-15.)
 

 

 

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1    (35 ILCS 200/15-168)
2    Sec. 15-168. Homestead exemption for persons with
3disabilities.
4    (a) Beginning with taxable year 2007, an annual homestead
5exemption is granted to persons with disabilities in the
6amount of $2,000, except as provided in subsection (c), to be
7deducted from the property's value as equalized or assessed by
8the Department of Revenue. The person with a disability shall
9receive the homestead exemption upon meeting the following
10requirements:
11        (1) The property must be occupied as the primary
12    residence by the person with a disability.
13        (2) The person with a disability must be liable for
14    paying the real estate taxes on the property.
15        (3) The person with a disability must be an owner of
16    record of the property or have a legal or equitable
17    interest in the property as evidenced by a written
18    instrument. In the case of a leasehold interest in
19    property, the lease must be for a single family residence.
20    A person who has a disability during the taxable year is
21eligible to apply for this homestead exemption during that
22taxable year. Application must be made during the application
23period in effect for the county of residence. If a homestead
24exemption has been granted under this Section and the person
25awarded the exemption subsequently becomes a resident of a
26facility licensed under the Nursing Home Care Act, the

 

 

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1Specialized Mental Health Rehabilitation Act of 2013, the
2ID/DD Community Care Act, or the MC/DD Act, then the exemption
3shall continue (i) so long as the residence continues to be
4occupied by the qualifying person's spouse or (ii) if the
5residence remains unoccupied but is still owned by the person
6qualified for the homestead exemption.
7    (b) For the purposes of this Section, "person with a
8disability" means a person unable to engage in any substantial
9gainful activity by reason of a medically determinable
10physical or mental impairment which can be expected to result
11in death or has lasted or can be expected to last for a
12continuous period of not less than 12 months. Persons with
13disabilities filing claims under this Act shall submit proof
14of disability in such form and manner as the Department shall
15by rule and regulation prescribe. Proof that a claimant is
16eligible to receive disability benefits under the Federal
17Social Security Act shall constitute proof of disability for
18purposes of this Act. Issuance of an Illinois Person with a
19Disability Identification Card stating that the claimant is
20under a Class 2 disability, as defined in Section 4A of the
21Illinois Identification Card Act, shall constitute proof that
22the person named thereon is a person with a disability for
23purposes of this Act. A person with a disability not covered
24under the Federal Social Security Act and not presenting an
25Illinois Person with a Disability Identification Card stating
26that the claimant is under a Class 2 disability shall be

 

 

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1examined by a physician, optometrist (if the person qualifies
2because of a visual disability), advanced practice registered
3nurse, or physician assistant designated by the Department,
4and his status as a person with a disability determined using
5the same standards as used by the Social Security
6Administration. The costs of any required examination shall be
7borne by the claimant.
8    (c) For land improved with (i) an apartment building owned
9and operated as a cooperative or (ii) a life care facility as
10defined under Section 2 of the Life Care Facilities Act that is
11considered to be a cooperative, the maximum reduction from the
12value of the property, as equalized or assessed by the
13Department, shall be multiplied by the number of apartments or
14units occupied by a person with a disability. The person with a
15disability shall receive the homestead exemption upon meeting
16the following requirements:
17        (1) The property must be occupied as the primary
18    residence by the person with a disability.
19        (2) The person with a disability must be liable by
20    contract with the owner or owners of record for paying the
21    apportioned property taxes on the property of the
22    cooperative or life care facility. In the case of a life
23    care facility, the person with a disability must be liable
24    for paying the apportioned property taxes under a life
25    care contract as defined in Section 2 of the Life Care
26    Facilities Act.

 

 

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1        (3) The person with a disability must be an owner of
2    record of a legal or equitable interest in the cooperative
3    apartment building. A leasehold interest does not meet
4    this requirement.
5If a homestead exemption is granted under this subsection, the
6cooperative association or management firm shall credit the
7savings resulting from the exemption to the apportioned tax
8liability of the qualifying person with a disability. The
9chief county assessment officer may request reasonable proof
10that the association or firm has properly credited the
11exemption. A person who willfully refuses to credit an
12exemption to the qualified person with a disability is guilty
13of a Class B misdemeanor.
14    (d) The chief county assessment officer shall determine
15the eligibility of property to receive the homestead exemption
16according to guidelines established by the Department. After a
17person has received an exemption under this Section, an annual
18verification of eligibility for the exemption shall be mailed
19to the taxpayer.
20    In counties with fewer than 3,000,000 inhabitants, the
21chief county assessment officer shall provide to each person
22granted a homestead exemption under this Section a form to
23designate any other person to receive a duplicate of any
24notice of delinquency in the payment of taxes assessed and
25levied under this Code on the person's qualifying property.
26The duplicate notice shall be in addition to the notice

 

 

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1required to be provided to the person receiving the exemption
2and shall be given in the manner required by this Code. The
3person filing the request for the duplicate notice shall pay
4an administrative fee of $5 to the chief county assessment
5officer. The assessment officer shall then file the executed
6designation with the county collector, who shall issue the
7duplicate notices as indicated by the designation. A
8designation may be rescinded by the person with a disability
9in the manner required by the chief county assessment officer.
10    (d-5) Notwithstanding any other provision of law, each
11chief county assessment officer may approve this exemption for
12the 2020 taxable year, without application, for any property
13that was approved for this exemption for the 2019 taxable
14year, provided that:
15        (1) the county board has declared a local disaster as
16    provided in the Illinois Emergency Management Agency Act
17    related to the COVID-19 public health emergency;
18        (2) the owner of record of the property as of January
19    1, 2020 is the same as the owner of record of the property
20    as of January 1, 2019;
21        (3) the exemption for the 2019 taxable year has not
22    been determined to be an erroneous exemption as defined by
23    this Code; and
24        (4) the applicant for the 2019 taxable year has not
25    asked for the exemption to be removed for the 2019 or 2020
26    taxable years.

 

 

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1    (d-10) Notwithstanding any other provision of law, each
2chief county assessment officer may approve this exemption for
3the 2021 taxable year, without application, for any property
4that was approved for this exemption for the 2020 taxable
5year, if:
6        (1) the county board has declared a local disaster as
7    provided in the Illinois Emergency Management Agency Act
8    related to the COVID-19 public health emergency;
9        (2) the owner of record of the property as of January
10    1, 2021 is the same as the owner of record of the property
11    as of January 1, 2020;
12        (3) the exemption for the 2020 taxable year has not
13    been determined to be an erroneous exemption as defined by
14    this Code; and
15        (4) the taxpayer for the 2020 taxable year has not
16    asked for the exemption to be removed for the 2020 or 2021
17    taxable years.
18    (d-15) For taxable years 2022 through 2027, in any county
19of more than 3,000,000 residents, and in any other county
20where the county board has authorized such action by ordinance
21or resolution, a chief county assessment officer may renew
22this exemption for any person who applied for the exemption
23and presented proof of eligibility, as described in subsection
24(b) above, without an annual application as required under
25subsection (d) above. A chief county assessment officer shall
26not automatically renew an exemption under this subsection if:

 

 

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1the physician, advanced practice registered nurse,
2optometrist, or physician assistant who examined the claimant
3determined that the disability is not expected to continue for
412 months or more; the exemption has been deemed erroneous
5since the last application; or the claimant has reported their
6ineligibility to receive the exemption. A chief county
7assessment officer who automatically renews an exemption under
8this subsection shall notify a person of a subsequent
9determination not to automatically renew that person's
10exemption and shall provide that person with an application to
11renew the exemption.
12    (e) A taxpayer who claims an exemption under Section
1315-165 or 15-169 may not claim an exemption under this
14Section.
15(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
16    (35 ILCS 200/15-172)
17    Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
18Homestead Exemption.
19    (a) This Section may be cited as the Low-Income Senior
20Citizens Assessment Freeze Homestead Exemption.
21    (b) As used in this Section:
22    "Applicant" means an individual who has filed an
23application under this Section.
24    "Base amount" means the base year equalized assessed value
25of the residence plus the first year's equalized assessed

 

 

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1value of any added improvements which increased the assessed
2value of the residence after the base year.
3    "Base year" means the taxable year prior to the taxable
4year for which the applicant first qualifies and applies for
5the exemption provided that in the prior taxable year the
6property was improved with a permanent structure that was
7occupied as a residence by the applicant who was liable for
8paying real property taxes on the property and who was either
9(i) an owner of record of the property or had legal or
10equitable interest in the property as evidenced by a written
11instrument or (ii) had a legal or equitable interest as a
12lessee in the parcel of property that was single family
13residence. If in any subsequent taxable year for which the
14applicant applies and qualifies for the exemption the
15equalized assessed value of the residence is less than the
16equalized assessed value in the existing base year (provided
17that such equalized assessed value is not based on an assessed
18value that results from a temporary irregularity in the
19property that reduces the assessed value for one or more
20taxable years), then that subsequent taxable year shall become
21the base year until a new base year is established under the
22terms of this paragraph. For taxable year 1999 only, the Chief
23County Assessment Officer shall review (i) all taxable years
24for which the applicant applied and qualified for the
25exemption and (ii) the existing base year. The assessment
26officer shall select as the new base year the year with the

 

 

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1lowest equalized assessed value. An equalized assessed value
2that is based on an assessed value that results from a
3temporary irregularity in the property that reduces the
4assessed value for one or more taxable years shall not be
5considered the lowest equalized assessed value. The selected
6year shall be the base year for taxable year 1999 and
7thereafter until a new base year is established under the
8terms of this paragraph.
9    "Chief County Assessment Officer" means the County
10Assessor or Supervisor of Assessments of the county in which
11the property is located.
12    "Equalized assessed value" means the assessed value as
13equalized by the Illinois Department of Revenue.
14    "Household" means the applicant, the spouse of the
15applicant, and all persons using the residence of the
16applicant as their principal place of residence.
17    "Household income" means the combined income of the
18members of a household for the calendar year preceding the
19taxable year.
20    "Income" has the same meaning as provided in Section 3.07
21of the Senior Citizens and Persons with Disabilities Property
22Tax Relief Act, except that, beginning in assessment year
232001, "income" does not include veteran's benefits.
24    "Internal Revenue Code of 1986" means the United States
25Internal Revenue Code of 1986 or any successor law or laws
26relating to federal income taxes in effect for the year

 

 

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1preceding the taxable year.
2    "Life care facility that qualifies as a cooperative" means
3a facility as defined in Section 2 of the Life Care Facilities
4Act.
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 years 2004 through 2005;
9        (4) $50,000 in taxable years 2006 and 2007;
10        (5) $55,000 in taxable years 2008 through 2016;
11        (6) for taxable year 2017, (i) $65,000 for qualified
12    property located in a county with 3,000,000 or more
13    inhabitants and (ii) $55,000 for qualified property
14    located in a county with fewer than 3,000,000 inhabitants;
15    and
16        (7) for taxable years 2018 and thereafter, $65,000 for
17    all qualified property.
18    As an alternative income valuation, a homeowner who is
19enrolled in any of the following programs may be presumed to
20have household income that does not exceed the maximum income
21limitation for that tax year as required by this Section: Aid
22to the Aged, Blind or Disabled (AABD) Program or the
23Supplemental Nutrition Assistance Program (SNAP), both of
24which are administered by the Department of Human Services; or
25the Low Income Home Energy Assistance Program (LIHEAP), which
26is administered by the Department of Commerce and Economic

 

 

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1Opportunity.
2    A chief county assessment officer may indicate that he or
3she has verified an applicant's income eligibility for this
4exemption but may not report which program or programs, if
5any, enroll the applicant. Release of personal information
6submitted pursuant to this Section shall be deemed an
7unwarranted invasion of personal privacy under the Freedom of
8Information Act.
9    "Residence" means the principal dwelling place and
10appurtenant structures used for residential purposes in this
11State occupied on January 1 of the taxable year by a household
12and so much of the surrounding land, constituting the parcel
13upon which the dwelling place is situated, as is used for
14residential purposes. If the Chief County Assessment Officer
15has established a specific legal description for a portion of
16property constituting the residence, then that portion of
17property shall be deemed the residence for the purposes of
18this Section.
19    "Taxable year" means the calendar year during which ad
20valorem property taxes payable in the next succeeding year are
21levied.
22    (c) Beginning in taxable year 1994, a low-income senior
23citizens assessment freeze homestead exemption is granted for
24real property that is improved with a permanent structure that
25is occupied as a residence by an applicant who (i) is 65 years
26of age or older during the taxable year, (ii) has a household

 

 

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1income that does not exceed the maximum income limitation,
2(iii) is liable for paying real property taxes on the
3property, and (iv) is an owner of record of the property or has
4a legal or equitable interest in the property as evidenced by a
5written instrument. This homestead exemption shall also apply
6to a leasehold interest in a parcel of property improved with a
7permanent structure that is a single family residence that is
8occupied as a residence by a person who (i) is 65 years of age
9or older during the taxable year, (ii) has a household income
10that does not exceed the maximum income limitation, (iii) has
11a legal or equitable ownership interest in the property as
12lessee, and (iv) is liable for the payment of real property
13taxes on that property.
14    In counties of 3,000,000 or more inhabitants, the amount
15of the exemption for all taxable years is the equalized
16assessed value of the residence in the taxable year for which
17application is made minus the base amount. In all other
18counties, the amount of the exemption is as follows: (i)
19through taxable year 2005 and for taxable year 2007 and
20thereafter, the amount of this exemption shall be the
21equalized assessed value of the residence in the taxable year
22for which application is made minus the base amount; and (ii)
23for taxable year 2006, the amount of the exemption is as
24follows:
25        (1) For an applicant who has a household income of
26    $45,000 or less, the amount of the exemption is the

 

 

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1    equalized assessed value of the residence in the taxable
2    year for which application is made minus the base amount.
3        (2) For an applicant who has a household income
4    exceeding $45,000 but not exceeding $46,250, the amount of
5    the exemption is (i) the equalized assessed value of the
6    residence in the taxable year for which application is
7    made minus the base amount (ii) multiplied by 0.8.
8        (3) For an applicant who has a household income
9    exceeding $46,250 but not exceeding $47,500, the amount of
10    the exemption is (i) the equalized assessed value of the
11    residence in the taxable year for which application is
12    made minus the base amount (ii) multiplied by 0.6.
13        (4) For an applicant who has a household income
14    exceeding $47,500 but not exceeding $48,750, the amount of
15    the exemption is (i) the equalized assessed value of the
16    residence in the taxable year for which application is
17    made minus the base amount (ii) multiplied by 0.4.
18        (5) For an applicant who has a household income
19    exceeding $48,750 but not exceeding $50,000, the amount of
20    the exemption is (i) the equalized assessed value of the
21    residence in the taxable year for which application is
22    made minus the base amount (ii) multiplied by 0.2.
23    When the applicant is a surviving spouse of an applicant
24for a prior year for the same residence for which an exemption
25under this Section has been granted, the base year and base
26amount for that residence are the same as for the applicant for

 

 

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1the prior year.
2    Each year at the time the assessment books are certified
3to the County Clerk, the Board of Review or Board of Appeals
4shall give to the County Clerk a list of the assessed values of
5improvements on each parcel qualifying for this exemption that
6were added after the base year for this parcel and that
7increased the assessed value of the property.
8    In the case of land improved with an apartment building
9owned and operated as a cooperative or a building that is a
10life care facility that qualifies as a cooperative, the
11maximum reduction from the equalized assessed value of the
12property is limited to the sum of the reductions calculated
13for each unit occupied as a residence by a person or persons
14(i) 65 years of age or older, (ii) with a household income that
15does not exceed the maximum income limitation, (iii) who is
16liable, by contract with the owner or owners of record, for
17paying real property taxes on the property, and (iv) who is an
18owner of record of a legal or equitable interest in the
19cooperative apartment building, other than a leasehold
20interest. In the instance of a cooperative where a homestead
21exemption has been granted under this Section, the cooperative
22association or its management firm shall credit the savings
23resulting from that exemption only to the apportioned tax
24liability of the owner who qualified for the exemption. Any
25person who willfully refuses to credit that savings to an
26owner who qualifies for the exemption is guilty of a Class B

 

 

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1misdemeanor.
2    When a homestead exemption has been granted under this
3Section and an applicant then becomes a resident of a facility
4licensed under the Assisted Living and Shared Housing Act, the
5Nursing Home Care Act, the Specialized Mental Health
6Rehabilitation Act of 2013, the ID/DD Community Care Act, or
7the MC/DD Act, the exemption shall be granted in subsequent
8years so long as the residence (i) continues to be occupied by
9the qualified applicant's spouse or (ii) if remaining
10unoccupied, is still owned by the qualified applicant for the
11homestead exemption.
12    Beginning January 1, 1997, when an individual dies who
13would have qualified for an exemption under this Section, and
14the surviving spouse does not independently qualify for this
15exemption because of age, the exemption under this Section
16shall be granted to the surviving spouse for the taxable year
17preceding and the taxable year of the death, provided that,
18except for age, the surviving spouse meets all other
19qualifications for the granting of this exemption for those
20years.
21    When married persons maintain separate residences, the
22exemption provided for in this Section may be claimed by only
23one of such persons and for only one residence.
24    For taxable year 1994 only, in counties having less than
253,000,000 inhabitants, to receive the exemption, a person
26shall submit an application by February 15, 1995 to the Chief

 

 

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1County Assessment Officer of the county in which the property
2is located. In counties having 3,000,000 or more inhabitants,
3for taxable year 1994 and all subsequent taxable years, to
4receive the exemption, a person may submit an application to
5the Chief County Assessment Officer of the county in which the
6property is located during such period as may be specified by
7the Chief County Assessment Officer. The Chief County
8Assessment Officer in counties of 3,000,000 or more
9inhabitants shall annually give notice of the application
10period by mail or by publication. In counties having less than
113,000,000 inhabitants, beginning with taxable year 1995 and
12thereafter, to receive the exemption, a person shall submit an
13application by July 1 of each taxable year to the Chief County
14Assessment Officer of the county in which the property is
15located. A county may, by ordinance, establish a date for
16submission of applications that is different than July 1. The
17applicant shall submit with the application an affidavit of
18the applicant's total household income, age, marital status
19(and if married the name and address of the applicant's
20spouse, if known), and principal dwelling place of members of
21the household on January 1 of the taxable year. The Department
22shall establish, by rule, a method for verifying the accuracy
23of affidavits filed by applicants under this Section, and the
24Chief County Assessment Officer may conduct audits of any
25taxpayer claiming an exemption under this Section to verify
26that the taxpayer is eligible to receive the exemption. Each

 

 

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1application shall contain or be verified by a written
2declaration that it is made under the penalties of perjury. A
3taxpayer's signing a fraudulent application under this Act is
4perjury, as defined in Section 32-2 of the Criminal Code of
52012. The applications shall be clearly marked as applications
6for the Low-Income Senior Citizens Assessment Freeze Homestead
7Exemption and must contain a notice that any taxpayer who
8receives the exemption is subject to an audit by the Chief
9County Assessment Officer.
10    Notwithstanding any other provision to the contrary, in
11counties having fewer than 3,000,000 inhabitants, if an
12applicant fails to file the application required by this
13Section in a timely manner and this failure to file is due to a
14mental or physical condition sufficiently severe so as to
15render the applicant incapable of filing the application in a
16timely manner, the Chief County Assessment Officer may extend
17the filing deadline for a period of 30 days after the applicant
18regains the capability to file the application, but in no case
19may the filing deadline be extended beyond 3 months of the
20original filing deadline. In order to receive the extension
21provided in this paragraph, the applicant shall provide the
22Chief County Assessment Officer with a signed statement from
23the applicant's physician, advanced practice registered nurse,
24or physician assistant stating the nature and extent of the
25condition, that, in the physician's, advanced practice
26registered nurse's, or physician assistant's opinion, the

 

 

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1condition was so severe that it rendered the applicant
2incapable of filing the application in a timely manner, and
3the date on which the applicant regained the capability to
4file the application.
5    Beginning January 1, 1998, notwithstanding any other
6provision to the contrary, in counties having fewer than
73,000,000 inhabitants, if an applicant fails to file the
8application required by this Section in a timely manner and
9this failure to file is due to a mental or physical condition
10sufficiently severe so as to render the applicant incapable of
11filing the application in a timely manner, the Chief County
12Assessment Officer may extend the filing deadline for a period
13of 3 months. In order to receive the extension provided in this
14paragraph, the applicant shall provide the Chief County
15Assessment Officer with a signed statement from the
16applicant's physician, advanced practice registered nurse, or
17physician assistant stating the nature and extent of the
18condition, and that, in the physician's, advanced practice
19registered nurse's, or physician assistant's opinion, the
20condition was so severe that it rendered the applicant
21incapable of filing the application in a timely manner.
22    In counties having less than 3,000,000 inhabitants, if an
23applicant was denied an exemption in taxable year 1994 and the
24denial occurred due to an error on the part of an assessment
25official, or his or her agent or employee, then beginning in
26taxable year 1997 the applicant's base year, for purposes of

 

 

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1determining the amount of the exemption, shall be 1993 rather
2than 1994. In addition, in taxable year 1997, the applicant's
3exemption shall also include an amount equal to (i) the amount
4of any exemption denied to the applicant in taxable year 1995
5as a result of using 1994, rather than 1993, as the base year,
6(ii) the amount of any exemption denied to the applicant in
7taxable year 1996 as a result of using 1994, rather than 1993,
8as the base year, and (iii) the amount of the exemption
9erroneously denied for taxable year 1994.
10    For purposes of this Section, a person who will be 65 years
11of age during the current taxable year shall be eligible to
12apply for the homestead exemption during that taxable year.
13Application shall be made during the application period in
14effect for the county of his or her residence.
15    The Chief County Assessment Officer may determine the
16eligibility of a life care facility that qualifies as a
17cooperative to receive the benefits provided by this Section
18by use of an affidavit, application, visual inspection,
19questionnaire, or other reasonable method in order to insure
20that the tax savings resulting from the exemption are credited
21by the management firm to the apportioned tax liability of
22each qualifying resident. The Chief County Assessment Officer
23may request reasonable proof that the management firm has so
24credited that exemption.
25    Except as provided in this Section, all information
26received by the chief county assessment officer or the

 

 

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1Department from applications filed under this Section, or from
2any investigation conducted under the provisions of this
3Section, shall be confidential, except for official purposes
4or pursuant to official procedures for collection of any State
5or local tax or enforcement of any civil or criminal penalty or
6sanction imposed by this Act or by any statute or ordinance
7imposing a State or local tax. Any person who divulges any such
8information in any manner, except in accordance with a proper
9judicial order, is guilty of a Class A misdemeanor.
10    Nothing contained in this Section shall prevent the
11Director or chief county assessment officer from publishing or
12making available reasonable statistics concerning the
13operation of the exemption contained in this Section in which
14the contents of claims are grouped into aggregates in such a
15way that information contained in any individual claim shall
16not be disclosed.
17    Notwithstanding any other provision of law, for taxable
18year 2017 and thereafter, in counties of 3,000,000 or more
19inhabitants, the amount of the exemption shall be the greater
20of (i) the amount of the exemption otherwise calculated under
21this Section or (ii) $2,000.
22    (c-5) Notwithstanding any other provision of law, each
23chief county assessment officer may approve this exemption for
24the 2020 taxable year, without application, for any property
25that was approved for this exemption for the 2019 taxable
26year, provided that:

 

 

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1        (1) the county board has declared a local disaster as
2    provided in the Illinois Emergency Management Agency Act
3    related to the COVID-19 public health emergency;
4        (2) the owner of record of the property as of January
5    1, 2020 is the same as the owner of record of the property
6    as of January 1, 2019;
7        (3) the exemption for the 2019 taxable year has not
8    been determined to be an erroneous exemption as defined by
9    this Code; and
10        (4) the applicant for the 2019 taxable year has not
11    asked for the exemption to be removed for the 2019 or 2020
12    taxable years.
13    Nothing in this subsection shall preclude or impair the
14authority of a chief county assessment officer to conduct
15audits of any taxpayer claiming an exemption under this
16Section to verify that the taxpayer is eligible to receive the
17exemption as provided elsewhere in this Section.
18    (c-10) Notwithstanding any other provision of law, each
19chief county assessment officer may approve this exemption for
20the 2021 taxable year, without application, for any property
21that was approved for this exemption for the 2020 taxable
22year, if:
23        (1) the county board has declared a local disaster as
24    provided in the Illinois Emergency Management Agency Act
25    related to the COVID-19 public health emergency;
26        (2) the owner of record of the property as of January

 

 

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1    1, 2021 is the same as the owner of record of the property
2    as of January 1, 2020;
3        (3) the exemption for the 2020 taxable year has not
4    been determined to be an erroneous exemption as defined by
5    this Code; and
6        (4) the taxpayer for the 2020 taxable year has not
7    asked for the exemption to be removed for the 2020 or 2021
8    taxable years.
9    Nothing in this subsection shall preclude or impair the
10authority of a chief county assessment officer to conduct
11audits of any taxpayer claiming an exemption under this
12Section to verify that the taxpayer is eligible to receive the
13exemption as provided elsewhere in this Section.
14    (d) Each Chief County Assessment Officer shall annually
15publish a notice of availability of the exemption provided
16under this Section. The notice shall be published at least 60
17days but no more than 75 days prior to the date on which the
18application must be submitted to the Chief County Assessment
19Officer of the county in which the property is located. The
20notice shall appear in a newspaper of general circulation in
21the county.
22    Notwithstanding Sections 6 and 8 of the State Mandates
23Act, no reimbursement by the State is required for the
24implementation of any mandate created by this Section.
25(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 

 

 

10200SB1975ham002- 39 -LRB102 09948 HLH 37489 a

1    Section 99. Effective date. This Act takes effect upon
2becoming law.".