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Full Text of SB1975  102nd General Assembly

SB1975ham003 102ND GENERAL ASSEMBLY

Rep. Stephanie A. Kifowit

Filed: 4/5/2022

 

 


 

 


 
10200SB1975ham003LRB102 09948 HLH 38808 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 Department of Revenue Law of the Civil
5Administrative Code of Illinois is amended by adding Sections
62505-805 as follows:
 
7    (20 ILCS 2505/2505-805 new)
8    Sec. 2505-805. Veterans property tax study. The Department
9shall conduct a study of the impact of the homestead exemption
10for veterans with disabilities on the property tax base for
11St. Clair County, Lake County, Will County, Madison County,
12Rock Island County, and DuPage County. The study shall be
13completed no later than June 30, 2023. A report of the
14Department's findings shall be submitted to the Governor and
15the General Assembly as soon as possible after the study is
16complete.
 

 

 

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1    Section 10. The Property Tax Code is amended by changing
2Sections 9-275, 15-10, 15-168, 15-169, 15-170, 15-172, 15-175,
3and 18-185 and by adding Section 18-190.7 as follows:
 
4    (35 ILCS 200/9-275)
5    Sec. 9-275. Erroneous homestead exemptions.
6    (a) For purposes of this Section:
7    "Erroneous homestead exemption" means a homestead
8exemption that was granted for real property in a taxable year
9if the property was not eligible for that exemption in that
10taxable year. If the taxpayer receives an erroneous homestead
11exemption under a single Section of this Code for the same
12property in multiple years, that exemption is considered a
13single erroneous homestead exemption for purposes of this
14Section. However, if the taxpayer receives erroneous homestead
15exemptions under multiple Sections of this Code for the same
16property, or if the taxpayer receives erroneous homestead
17exemptions under the same Section of this Code for multiple
18properties, then each of those exemptions is considered a
19separate erroneous homestead exemption for purposes of this
20Section.
21    "Homestead exemption" means an exemption under Section
2215-165 (veterans with disabilities), 15-167 (returning
23veterans), 15-168 (persons with disabilities), 15-169
24(standard homestead for veterans with disabilities), 15-170

 

 

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1(senior citizens), 15-172 (low-income senior citizens
2assessment freeze), 15-175 (general homestead), 15-176
3(alternative general homestead), or 15-177 (long-time
4occupant).
5    "Erroneous exemption principal amount" means the total
6difference between the property taxes actually billed to a
7property index number and the amount of property taxes that
8would have been billed but for the erroneous exemption or
9exemptions.
10    "Taxpayer" means the property owner or leasehold owner
11that erroneously received a homestead exemption upon property.
12    (b) Notwithstanding any other provision of law, in
13counties with 3,000,000 or more inhabitants, the chief county
14assessment officer shall include the following information
15with each assessment notice sent in a general assessment year:
16(1) a list of each homestead exemption available under Article
1715 of this Code and a description of the eligibility criteria
18for that exemption, including the number of assessment years
19of automatic renewal remaining on a current senior citizens
20homestead exemption if such an exemption has been applied to
21the property; (2) a list of each homestead exemption applied
22to the property in the current assessment year; (3)
23information regarding penalties and interest that may be
24incurred under this Section if the taxpayer received an
25erroneous homestead exemption in a previous taxable year; and
26(4) notice of the 60-day grace period available under this

 

 

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1subsection. If, within 60 days after receiving his or her
2assessment notice, the taxpayer notifies the chief county
3assessment officer that he or she received an erroneous
4homestead exemption in a previous taxable year, and if the
5taxpayer pays the erroneous exemption principal amount, plus
6interest as provided in subsection (f), then the taxpayer
7shall not be liable for the penalties provided in subsection
8(f) with respect to that exemption.
9    (c) In counties with 3,000,000 or more inhabitants, when
10the chief county assessment officer determines that one or
11more erroneous homestead exemptions was applied to the
12property, the erroneous exemption principal amount, together
13with all applicable interest and penalties as provided in
14subsections (f) and (j), shall constitute a lien in the name of
15the People of Cook County on the property receiving the
16erroneous homestead exemption. Upon becoming aware of the
17existence of one or more erroneous homestead exemptions, the
18chief county assessment officer shall cause to be served, by
19both regular mail and certified mail, a notice of discovery as
20set forth in subsection (c-5). The chief county assessment
21officer in a county with 3,000,000 or more inhabitants may
22cause a lien to be recorded against property that (1) is
23located in the county and (2) received one or more erroneous
24homestead exemptions if, upon determination of the chief
25county assessment officer, the taxpayer received: (A) one or 2
26erroneous homestead exemptions for real property, including at

 

 

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1least one erroneous homestead exemption granted for the
2property against which the lien is sought, during any of the 3
3collection years immediately prior to the current collection
4year in which the notice of discovery is served; or (B) 3 or
5more erroneous homestead exemptions for real property,
6including at least one erroneous homestead exemption granted
7for the property against which the lien is sought, during any
8of the 6 collection years immediately prior to the current
9collection year in which the notice of discovery is served.
10Prior to recording the lien against the property, the chief
11county assessment officer shall cause to be served, by both
12regular mail and certified mail, return receipt requested, on
13the person to whom the most recent tax bill was mailed and the
14owner of record, a notice of intent to record a lien against
15the property. The chief county assessment officer shall cause
16the notice of intent to record a lien to be served within 3
17years from the date on which the notice of discovery was
18served.
19    (c-5) The notice of discovery described in subsection (c)
20shall: (1) identify, by property index number, the property
21for which the chief county assessment officer has knowledge
22indicating the existence of an erroneous homestead exemption;
23(2) set forth the taxpayer's liability for principal,
24interest, penalties, and administrative costs including, but
25not limited to, recording fees described in subsection (f);
26(3) inform the taxpayer that he or she will be served with a

 

 

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1notice of intent to record a lien within 3 years from the date
2of service of the notice of discovery; (4) inform the taxpayer
3that he or she may pay the outstanding amount, plus interest,
4penalties, and administrative costs at any time prior to being
5served with the notice of intent to record a lien or within 30
6days after the notice of intent to record a lien is served; and
7(5) inform the taxpayer that, if the taxpayer provided notice
8to the chief county assessment officer as provided in
9subsection (d-1) of Section 15-175 of this Code, upon
10submission by the taxpayer of evidence of timely notice and
11receipt thereof by the chief county assessment officer, the
12chief county assessment officer will withdraw the notice of
13discovery and reissue a notice of discovery in compliance with
14this Section in which the taxpayer is not liable for interest
15and penalties for the current tax year in which the notice was
16received.
17    For the purposes of this subsection (c-5):
18    "Collection year" means the year in which the first and
19second installment of the current tax year is billed.
20    "Current tax year" means the year prior to the collection
21year.
22    (d) The notice of intent to record a lien described in
23subsection (c) shall: (1) identify, by property index number,
24the property against which the lien is being sought; (2)
25identify each specific homestead exemption that was
26erroneously granted and the year or years in which each

 

 

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1exemption was granted; (3) set forth the erroneous exemption
2principal amount due and the interest amount and any penalty
3and administrative costs due; (4) inform the taxpayer that he
4or she may request a hearing within 30 days after service and
5may appeal the hearing officer's ruling to the circuit court;
6(5) inform the taxpayer that he or she may pay the erroneous
7exemption principal amount, plus interest and penalties,
8within 30 days after service; and (6) inform the taxpayer
9that, if the lien is recorded against the property, the amount
10of the lien will be adjusted to include the applicable
11recording fee and that fees for recording a release of the lien
12shall be incurred by the taxpayer. A lien shall not be filed
13pursuant to this Section if the taxpayer pays the erroneous
14exemption principal amount, plus penalties and interest,
15within 30 days of service of the notice of intent to record a
16lien.
17    (e) The notice of intent to record a lien shall also
18include a form that the taxpayer may return to the chief county
19assessment officer to request a hearing. The taxpayer may
20request a hearing by returning the form within 30 days after
21service. The hearing shall be held within 90 days after the
22taxpayer is served. The chief county assessment officer shall
23promulgate rules of service and procedure for the hearing. The
24chief county assessment officer must generally follow rules of
25evidence and practices that prevail in the county circuit
26courts, but, because of the nature of these proceedings, the

 

 

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1chief county assessment officer is not bound by those rules in
2all particulars. The chief county assessment officer shall
3appoint a hearing officer to oversee the hearing. The taxpayer
4shall be allowed to present evidence to the hearing officer at
5the hearing. After taking into consideration all the relevant
6testimony and evidence, the hearing officer shall make an
7administrative decision on whether the taxpayer was
8erroneously granted a homestead exemption for the taxable year
9in question. The taxpayer may appeal the hearing officer's
10ruling to the circuit court of the county where the property is
11located as a final administrative decision under the
12Administrative Review Law.
13    (f) A lien against the property imposed under this Section
14shall be filed with the county recorder of deeds, but may not
15be filed sooner than 60 days after the notice of intent to
16record a lien was delivered to the taxpayer if the taxpayer
17does not request a hearing, or until the conclusion of the
18hearing and all appeals if the taxpayer does request a
19hearing. If a lien is filed pursuant to this Section and the
20taxpayer received one or 2 erroneous homestead exemptions
21during any of the 3 collection years immediately prior to the
22current collection year in which the notice of discovery is
23served, then the erroneous exemption principal amount, plus
2410% interest per annum or portion thereof from the date the
25erroneous exemption principal amount would have become due if
26properly included in the tax bill, shall be charged against

 

 

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1the property by the chief county assessment officer. However,
2if a lien is filed pursuant to this Section and the taxpayer
3received 3 or more erroneous homestead exemptions during any
4of the 6 collection years immediately prior to the current
5collection year in which the notice of discovery is served,
6the erroneous exemption principal amount, plus a penalty of
750% of the total amount of the erroneous exemption principal
8amount for that property and 10% interest per annum or portion
9thereof from the date the erroneous exemption principal amount
10would have become due if properly included in the tax bill,
11shall be charged against the property by the chief county
12assessment officer. If a lien is filed pursuant to this
13Section, the taxpayer shall not be liable for interest that
14accrues between the date the notice of discovery is served and
15the date the lien is filed. Before recording the lien with the
16county recorder of deeds, the chief county assessment officer
17shall adjust the amount of the lien to add administrative
18costs, including but not limited to the applicable recording
19fee, to the total lien amount.
20    (g) If a person received an erroneous homestead exemption
21under Section 15-170 and: (1) the person was the spouse,
22child, grandchild, brother, sister, niece, or nephew of the
23previous taxpayer; and (2) the person received the property by
24bequest or inheritance; then the person is not liable for the
25penalties imposed under this Section for any year or years
26during which the chief county assessment officer did not

 

 

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1require an annual application for the exemption or, in a
2county with 3,000,000 or more inhabitants, an application for
3renewal of a multi-year exemption pursuant to subsection (i)
4of Section 15-170, as the case may be. However, that person is
5responsible for any interest owed under subsection (f).
6    (h) If the erroneous homestead exemption was granted as a
7result of a clerical error or omission on the part of the chief
8county assessment officer, and if the taxpayer has paid the
9tax bills as received for the year in which the error occurred,
10then the interest and penalties authorized by this Section
11with respect to that homestead exemption shall not be
12chargeable to the taxpayer. However, nothing in this Section
13shall prevent the collection of the erroneous exemption
14principal amount due and owing.
15    (i) A lien under this Section is not valid as to (1) any
16bona fide purchaser for value without notice of the erroneous
17homestead exemption whose rights in and to the underlying
18parcel arose after the erroneous homestead exemption was
19granted but before the filing of the notice of lien; or (2) any
20mortgagee, judgment creditor, or other lienor whose rights in
21and to the underlying parcel arose before the filing of the
22notice of lien. A title insurance policy for the property that
23is issued by a title company licensed to do business in the
24State showing that the property is free and clear of any liens
25imposed under this Section shall be prima facie evidence that
26the taxpayer is without notice of the erroneous homestead

 

 

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1exemption. Nothing in this Section shall be deemed to impair
2the rights of subsequent creditors and subsequent purchasers
3under Section 30 of the Conveyances Act.
4    (j) When a lien is filed against the property pursuant to
5this Section, the chief county assessment officer shall mail a
6copy of the lien to the person to whom the most recent tax bill
7was mailed and to the owner of record, and the outstanding
8liability created by such a lien is due and payable within 30
9days after the mailing of the lien by the chief county
10assessment officer. This liability is deemed delinquent and
11shall bear interest beginning on the day after the due date at
12a rate of 1.5% per month or portion thereof. Payment shall be
13made to the county treasurer. Upon receipt of the full amount
14due, as determined by the chief county assessment officer, the
15county treasurer shall distribute the amount paid as provided
16in subsection (k). Upon presentment by the taxpayer to the
17chief county assessment officer of proof of payment of the
18total liability, the chief county assessment officer shall
19provide in reasonable form a release of the lien. The release
20of the lien provided shall clearly inform the taxpayer that it
21is the responsibility of the taxpayer to record the lien
22release form with the county recorder of deeds and to pay any
23applicable recording fees.
24    (k) The county treasurer shall pay collected erroneous
25exemption principal amounts, pro rata, to the taxing
26districts, or their legal successors, that levied upon the

 

 

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1subject property in the taxable year or years for which the
2erroneous homestead exemptions were granted, except as set
3forth in this Section. The county treasurer shall deposit
4collected penalties and interest into a special fund
5established by the county treasurer to offset the costs of
6administration of the provisions of this Section by the chief
7county assessment officer's office, as appropriated by the
8county board. If the costs of administration of this Section
9exceed the amount of interest and penalties collected in the
10special fund, the chief county assessor shall be reimbursed by
11each taxing district or their legal successors for those
12costs. Such costs shall be paid out of the funds collected by
13the county treasurer on behalf of each taxing district
14pursuant to this Section.
15    (l) The chief county assessment officer in a county with
163,000,000 or more inhabitants shall establish an amnesty
17period for all taxpayers owing any tax due to an erroneous
18homestead exemption granted in a tax year prior to the 2013 tax
19year. The amnesty period shall begin on the effective date of
20this amendatory Act of the 98th General Assembly and shall run
21through December 31, 2013. If, during the amnesty period, the
22taxpayer pays the entire arrearage of taxes due for tax years
23prior to 2013, the county clerk shall abate and not seek to
24collect any interest or penalties that may be applicable and
25shall not seek civil or criminal prosecution for any taxpayer
26for tax years prior to 2013. Failure to pay all such taxes due

 

 

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1during the amnesty period established under this Section shall
2invalidate the amnesty period for that taxpayer.
3    The chief county assessment officer in a county with
43,000,000 or more inhabitants shall (i) mail notice of the
5amnesty period with the tax bills for the second installment
6of taxes for the 2012 assessment year and (ii) as soon as
7possible after the effective date of this amendatory Act of
8the 98th General Assembly, publish notice of the amnesty
9period in a newspaper of general circulation in the county.
10Notices shall include information on the amnesty period, its
11purpose, and the method by which to make payment.
12    Taxpayers who are a party to any criminal investigation or
13to any civil or criminal litigation that is pending in any
14circuit court or appellate court, or in the Supreme Court of
15this State, for nonpayment, delinquency, or fraud in relation
16to any property tax imposed by any taxing district located in
17the State on the effective date of this amendatory Act of the
1898th General Assembly may not take advantage of the amnesty
19period.
20    A taxpayer who has claimed 3 or more homestead exemptions
21in error shall not be eligible for the amnesty period
22established under this subsection.
23    (m) Notwithstanding any other provision of law, for
24taxable years 2019 through 2023, in counties with 3,000,000 or
25more inhabitants, the chief county assessment officer shall,
26if he or she learns that a taxpayer who has been granted a

 

 

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1senior citizens homestead exemption has died during the period
2to which the exemption applies, send a notice to the address on
3record for the owner of record of the property notifying the
4owner that the exemption will be terminated unless, within 90
5days after the notice is sent, the chief county assessment
6officer is provided with a basis to continue the exemption.
7The notice shall be sent by first-class mail, in an envelope
8that bears on its front, in boldface red lettering that is at
9least one inch in size, the words "Notice of Exemption
10Termination"; however, if the taxpayer elects to receive the
11notice by email and provides an email address, then the notice
12shall be sent by email.
13(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
 
14    (35 ILCS 200/15-10)
15    Sec. 15-10. Exempt property; procedures for certification.
16    (a) All property granted an exemption by the Department
17pursuant to the requirements of Section 15-5 and described in
18the Sections following Section 15-30 and preceding Section
1916-5, to the extent therein limited, is exempt from taxation.
20In order to maintain that exempt status, the titleholder or
21the owner of the beneficial interest of any property that is
22exempt must file with the chief county assessment officer, on
23or before January 31 of each year (May 31 in the case of
24property exempted by Section 15-170), an affidavit stating
25whether there has been any change in the ownership or use of

 

 

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1the property, the status of the owner-resident, the
2satisfaction by a relevant hospital entity of the condition
3for an exemption under Section 15-86, or that a veteran with a
4disability who qualifies under Section 15-165 owned and used
5the property as of January 1 of that year. The nature of any
6change shall be stated in the affidavit. Failure to file an
7affidavit shall, in the discretion of the assessment officer,
8constitute cause to terminate the exemption of that property,
9notwithstanding any other provision of this Code. Owners of 5
10or more such exempt parcels within a county may file a single
11annual affidavit in lieu of an affidavit for each parcel. The
12assessment officer, upon request, shall furnish an affidavit
13form to the owners, in which the owner may state whether there
14has been any change in the ownership or use of the property or
15status of the owner or resident as of January 1 of that year.
16The owner of 5 or more exempt parcels shall list all the
17properties giving the same information for each parcel as
18required of owners who file individual affidavits.
19    (b) However, titleholders or owners of the beneficial
20interest in any property exempted under any of the following
21provisions are not required to submit an annual filing under
22this Section:
23        (1) Section 15-45 (burial grounds) in counties of less
24    than 3,000,000 inhabitants and owned by a not-for-profit
25    organization.
26        (2) Section 15-40.

 

 

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1        (3) Section 15-50 (United States property).
2    (c) If there is a change in use or ownership, however,
3notice must be filed pursuant to Section 15-20.
4    (d) An application for homestead exemptions shall be filed
5as provided in Section 15-170 (senior citizens homestead
6exemption), Section 15-172 (low-income senior citizens
7assessment freeze homestead exemption), and Sections 15-175
8(general homestead exemption), 15-176 (general alternative
9homestead exemption), and 15-177 (long-time occupant homestead
10exemption), respectively.
11    (e) For purposes of determining satisfaction of the
12condition for an exemption under Section 15-86:
13        (1) The "year for which exemption is sought" is the
14    year prior to the year in which the affidavit is due.
15        (2) The "hospital year" is the fiscal year of the
16    relevant hospital entity, or the fiscal year of one of the
17    hospitals in the hospital system if the relevant hospital
18    entity is a hospital system with members with different
19    fiscal years, that ends in the year prior to the year in
20    which the affidavit is due. However, if that fiscal year
21    ends 3 months or less before the date on which the
22    affidavit is due, the relevant hospital entity shall file
23    an interim affidavit based on the currently available
24    information, and shall file a supplemental affidavit
25    within 90 days of date on which the application was due, if
26    the information in the relevant hospital entity's audited

 

 

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1    financial statements changes the interim affidavit's
2    statement concerning the entity's compliance with the
3    calculation required by Section 15-86.
4        (3) The affidavit shall be accompanied by an exhibit
5    prepared by the relevant hospital entity showing (A) the
6    value of the relevant hospital entity's services and
7    activities, if any, under items (1) through (7) of
8    subsection (e) of Section 15-86, stated separately for
9    each item, and (B) the value relating to the relevant
10    hospital entity's estimated property tax liability under
11    paragraphs (A), (B), and (C) of item (1) of subsection (g)
12    of Section 15-86; under paragraphs (A), (B), and (C) of
13    item (2) of subsection (g) of Section 15-86; and under
14    item (3) of subsection (g) of Section 15-86.
15(Source: P.A. 99-143, eff. 7-27-15.)
 
16    (35 ILCS 200/15-168)
17    Sec. 15-168. Homestead exemption for persons with
18disabilities.
19    (a) Beginning with taxable year 2007, an annual homestead
20exemption is granted to persons with disabilities in the
21amount of $2,000, except as provided in subsection (c), to be
22deducted from the property's value as equalized or assessed by
23the Department of Revenue. The person with a disability shall
24receive the homestead exemption upon meeting the following
25requirements:

 

 

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1        (1) The property must be occupied as the primary
2    residence by the person with a disability.
3        (2) The person with a disability must be liable for
4    paying the real estate taxes on the property.
5        (3) The person with a disability must be an owner of
6    record of the property or have a legal or equitable
7    interest in the property as evidenced by a written
8    instrument. In the case of a leasehold interest in
9    property, the lease must be for a single family residence.
10    A person who has a disability during the taxable year is
11eligible to apply for this homestead exemption during that
12taxable year. Application must be made during the application
13period in effect for the county of residence. If a homestead
14exemption has been granted under this Section and the person
15awarded the exemption subsequently becomes a resident of a
16facility licensed under the Nursing Home Care Act, the
17Specialized Mental Health Rehabilitation Act of 2013, the
18ID/DD Community Care Act, or the MC/DD Act, then the exemption
19shall continue (i) so long as the residence continues to be
20occupied by the qualifying person's spouse or (ii) if the
21residence remains unoccupied but is still owned by the person
22qualified for the homestead exemption.
23    (b) For the purposes of this Section, "person with a
24disability" means a person unable to engage in any substantial
25gainful activity by reason of a medically determinable
26physical or mental impairment which can be expected to result

 

 

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1in death or has lasted or can be expected to last for a
2continuous period of not less than 12 months. Persons with
3disabilities filing claims under this Act shall submit proof
4of disability in such form and manner as the Department shall
5by rule and regulation prescribe. Proof that a claimant is
6eligible to receive disability benefits under the Federal
7Social Security Act shall constitute proof of disability for
8purposes of this Act. Issuance of an Illinois Person with a
9Disability Identification Card stating that the claimant is
10under a Class 2 disability, as defined in Section 4A of the
11Illinois Identification Card Act, shall constitute proof that
12the person named thereon is a person with a disability for
13purposes of this Act. A person with a disability not covered
14under the Federal Social Security Act and not presenting an
15Illinois Person with a Disability Identification Card stating
16that the claimant is under a Class 2 disability shall be
17examined by a physician, optometrist (if the person qualifies
18because of a visual disability), advanced practice registered
19nurse, or physician assistant designated by the Department,
20and his status as a person with a disability determined using
21the same standards as used by the Social Security
22Administration. The costs of any required examination shall be
23borne by the claimant.
24    (c) For land improved with (i) an apartment building owned
25and operated as a cooperative or (ii) a life care facility as
26defined under Section 2 of the Life Care Facilities Act that is

 

 

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1considered to be a cooperative, the maximum reduction from the
2value of the property, as equalized or assessed by the
3Department, shall be multiplied by the number of apartments or
4units occupied by a person with a disability. The person with a
5disability shall receive the homestead exemption upon meeting
6the following requirements:
7        (1) The property must be occupied as the primary
8    residence by the person with a disability.
9        (2) The person with a disability must be liable by
10    contract with the owner or owners of record for paying the
11    apportioned property taxes on the property of the
12    cooperative or life care facility. In the case of a life
13    care facility, the person with a disability must be liable
14    for paying the apportioned property taxes under a life
15    care contract as defined in Section 2 of the Life Care
16    Facilities Act.
17        (3) The person with a disability must be an owner of
18    record of a legal or equitable interest in the cooperative
19    apartment building. A leasehold interest does not meet
20    this requirement.
21If a homestead exemption is granted under this subsection, the
22cooperative association or management firm shall credit the
23savings resulting from the exemption to the apportioned tax
24liability of the qualifying person with a disability. The
25chief county assessment officer may request reasonable proof
26that the association or firm has properly credited the

 

 

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1exemption. A person who willfully refuses to credit an
2exemption to the qualified person with a disability is guilty
3of a Class B misdemeanor.
4    (d) The chief county assessment officer shall determine
5the eligibility of property to receive the homestead exemption
6according to guidelines established by the Department. After a
7person has received an exemption under this Section, an annual
8verification of eligibility for the exemption shall be mailed
9to the taxpayer.
10    In counties with fewer than 3,000,000 inhabitants, the
11chief county assessment officer shall provide to each person
12granted a homestead exemption under this Section a form to
13designate any other person to receive a duplicate of any
14notice of delinquency in the payment of taxes assessed and
15levied under this Code on the person's qualifying property.
16The duplicate notice shall be in addition to the notice
17required to be provided to the person receiving the exemption
18and shall be given in the manner required by this Code. The
19person filing the request for the duplicate notice shall pay
20an administrative fee of $5 to the chief county assessment
21officer. The assessment officer shall then file the executed
22designation with the county collector, who shall issue the
23duplicate notices as indicated by the designation. A
24designation may be rescinded by the person with a disability
25in the manner required by the chief county assessment officer.
26    (d-5) Notwithstanding any other provision of law, each

 

 

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1chief county assessment officer may approve this exemption for
2the 2020 taxable year, without application, for any property
3that was approved for this exemption for the 2019 taxable
4year, provided that:
5        (1) the county board has declared a local disaster as
6    provided in the Illinois Emergency Management Agency Act
7    related to the COVID-19 public health emergency;
8        (2) the owner of record of the property as of January
9    1, 2020 is the same as the owner of record of the property
10    as of January 1, 2019;
11        (3) the exemption for the 2019 taxable year has not
12    been determined to be an erroneous exemption as defined by
13    this Code; and
14        (4) the applicant for the 2019 taxable year has not
15    asked for the exemption to be removed for the 2019 or 2020
16    taxable years.
17    (d-10) Notwithstanding any other provision of law, each
18chief county assessment officer may approve this exemption for
19the 2021 taxable year, without application, for any property
20that was approved for this exemption for the 2020 taxable
21year, if:
22        (1) the county board has declared a local disaster as
23    provided in the Illinois Emergency Management Agency Act
24    related to the COVID-19 public health emergency;
25        (2) the owner of record of the property as of January
26    1, 2021 is the same as the owner of record of the property

 

 

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1    as of January 1, 2020;
2        (3) the exemption for the 2020 taxable year has not
3    been determined to be an erroneous exemption as defined by
4    this Code; and
5        (4) the taxpayer for the 2020 taxable year has not
6    asked for the exemption to be removed for the 2020 or 2021
7    taxable years.
8    (d-15) For taxable years 2022 through 2027, in any county
9of more than 3,000,000 residents, and in any other county
10where the county board has authorized such action by ordinance
11or resolution, a chief county assessment officer may renew
12this exemption for any person who applied for the exemption
13and presented proof of eligibility, as described in subsection
14(b) above, without an annual application as required under
15subsection (d) above. A chief county assessment officer shall
16not automatically renew an exemption under this subsection if:
17the physician, advanced practice registered nurse,
18optometrist, or physician assistant who examined the claimant
19determined that the disability is not expected to continue for
2012 months or more; the exemption has been deemed erroneous
21since the last application; or the claimant has reported their
22ineligibility to receive the exemption. A chief county
23assessment officer who automatically renews an exemption under
24this subsection shall notify a person of a subsequent
25determination not to automatically renew that person's
26exemption and shall provide that person with an application to

 

 

10200SB1975ham003- 24 -LRB102 09948 HLH 38808 a

1renew the exemption.
2    (e) A taxpayer who claims an exemption under Section
315-165 or 15-169 may not claim an exemption under this
4Section.
5(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
6    (35 ILCS 200/15-169)
7    Sec. 15-169. Homestead exemption for veterans with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b)
11and (b-3), is granted for property that is used as a qualified
12residence by a veteran with a disability.
13    (b) For taxable years prior to 2015, the amount of the
14exemption under this Section is as follows:
15        (1) for veterans with a service-connected disability
16    of at least (i) 75% for exemptions granted in taxable
17    years 2007 through 2009 and (ii) 70% for exemptions
18    granted in taxable year 2010 and each taxable year
19    thereafter, as certified by the United States Department
20    of Veterans Affairs, the annual exemption is $5,000; and
21        (2) for veterans with a service-connected disability
22    of at least 50%, but less than (i) 75% for exemptions
23    granted in taxable years 2007 through 2009 and (ii) 70%
24    for exemptions granted in taxable year 2010 and each
25    taxable year thereafter, as certified by the United States

 

 

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1    Department of Veterans Affairs, the annual exemption is
2    $2,500.
3    (b-3) For taxable years 2015 and thereafter:
4        (1) if the veteran has a service connected disability
5    of 30% or more but less than 50%, as certified by the
6    United States Department of Veterans Affairs, then the
7    annual exemption is $2,500;
8        (2) if the veteran has a service connected disability
9    of 50% or more but less than 70%, as certified by the
10    United States Department of Veterans Affairs, then the
11    annual exemption is $5,000; and
12        (3) if the veteran has a service connected disability
13    of 70% or more, as certified by the United States
14    Department of Veterans Affairs, then the property is
15    exempt from taxation under this Code; and .
16        (4) for taxable year 2023 and thereafter, if the
17    taxpayer is the surviving spouse of a veteran whose death
18    was determined to be service-connected and who is
19    certified by the United States Department of Veterans
20    Affairs as a recipient of dependency and indemnity
21    compensation under federal law, then the property is also
22    exempt from taxation under this Code.
23    (b-5) If a homestead exemption is granted under this
24Section and the person awarded the exemption subsequently
25becomes a resident of a facility licensed under the Nursing
26Home Care Act or a facility operated by the United States

 

 

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1Department of Veterans Affairs, then the exemption shall
2continue (i) so long as the residence continues to be occupied
3by the qualifying person's spouse or (ii) if the residence
4remains unoccupied but is still owned by the person who
5qualified for the homestead exemption.
6    (c) The tax exemption under this Section carries over to
7the benefit of the veteran's surviving spouse as long as the
8spouse holds the legal or beneficial title to the homestead,
9permanently resides thereon, and does not remarry. If the
10surviving spouse sells the property, an exemption not to
11exceed the amount granted from the most recent ad valorem tax
12roll may be transferred to his or her new residence as long as
13it is used as his or her primary residence and he or she does
14not remarry.
15    As used in this subsection (c):
16        (1) for taxable years prior to 2015, "surviving
17    spouse" means the surviving spouse of a veteran who
18    obtained an exemption under this Section prior to his or
19    her death;
20        (2) for taxable years 2015 through 2022, "surviving
21    spouse" means (i) the surviving spouse of a veteran who
22    obtained an exemption under this Section prior to his or
23    her death and (ii) the surviving spouse of a veteran who
24    was killed in the line of duty at any time prior to the
25    expiration of the application period in effect for the
26    exemption for the taxable year for which the exemption is

 

 

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1    sought; and
2        (3) for taxable year 2023 and thereafter, "surviving
3    spouse" means: (i) the surviving spouse of a veteran who
4    obtained the exemption under this Section prior to his or
5    her death; (ii) the surviving spouse of a veteran who was
6    killed in the line of duty at any time prior to the
7    expiration of the application period in effect for the
8    exemption for the taxable year for which the exemption is
9    sought; (iii) the surviving spouse of a veteran who did
10    not obtain an exemption under this Section before death,
11    but who would have qualified for the exemption under this
12    Section in the taxable year for which the exemption is
13    sought if he or she had survived, and whose surviving
14    spouse has been a resident of Illinois from the time of the
15    veteran's death through the taxable year for which the
16    exemption is sought; and (iv) the surviving spouse of a
17    veteran whose death was determined to be
18    service-connected, but who would not otherwise qualify
19    under items (i), (ii), or (iii), if the spouse (A) is
20    certified by the United States Department of Veterans
21    Affairs as a recipient of dependency and indemnity
22    compensation under federal law at any time prior to the
23    expiration of the application period in effect for the
24    exemption for the taxable year for which the exemption is
25    sought and (B) remains eligible for that dependency and
26    indemnity compensation as of January 1 of the taxable year

 

 

10200SB1975ham003- 28 -LRB102 09948 HLH 38808 a

1    for which the exemption is sought.
2    (c-1) Beginning with taxable year 2015, nothing in this
3Section shall require the veteran to have qualified for or
4obtained the exemption before death if the veteran was killed
5in the line of duty.
6    (d) The exemption under this Section applies for taxable
7year 2007 and thereafter. A taxpayer who claims an exemption
8under Section 15-165 or 15-168 may not claim an exemption
9under this Section.
10    (e) Except as otherwise provided in this subsection (e),
11each Each taxpayer who has been granted an exemption under
12this Section must reapply on an annual basis. Application must
13be made during the application period in effect for the county
14of his or her residence. The assessor or chief county
15assessment officer may determine the eligibility of
16residential property to receive the homestead exemption
17provided by this Section by application, visual inspection,
18questionnaire, or other reasonable methods. The determination
19must be made in accordance with guidelines established by the
20Department.
21    On and after the effective date of this amendatory Act of
22the 102nd General Assembly, if a veteran has a combined
23service connected disability rating of 100% and is deemed to
24be permanently and totally disabled, as certified by the
25United States Department of Veterans Affairs, the taxpayer who
26has been granted an exemption under this Section shall no

 

 

10200SB1975ham003- 29 -LRB102 09948 HLH 38808 a

1longer be required to reapply for the exemption on an annual
2basis, and the exemption shall be in effect for as long as the
3exemption would otherwise be permitted under this Section.
4    (e-1) If the person qualifying for the exemption does not
5occupy the qualified residence as of January 1 of the taxable
6year, the exemption granted under this Section shall be
7prorated on a monthly basis. The prorated exemption shall
8apply beginning with the first complete month in which the
9person occupies the qualified residence.
10    (e-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.

 

 

10200SB1975ham003- 30 -LRB102 09948 HLH 38808 a

1    Nothing in this subsection shall preclude a veteran whose
2service connected disability rating has changed since the 2019
3exemption was granted from applying for the exemption based on
4the subsequent service connected disability rating.
5    (e-10) Notwithstanding any other provision of law, each
6chief county assessment officer may approve this exemption for
7the 2021 taxable year, without application, for any property
8that was approved for this exemption for the 2020 taxable
9year, if:
10        (1) the county board has declared a local disaster as
11    provided in the Illinois Emergency Management Agency Act
12    related to the COVID-19 public health emergency;
13        (2) the owner of record of the property as of January
14    1, 2021 is the same as the owner of record of the property
15    as of January 1, 2020;
16        (3) the exemption for the 2020 taxable year has not
17    been determined to be an erroneous exemption as defined by
18    this Code; and
19        (4) the taxpayer for the 2020 taxable year has not
20    asked for the exemption to be removed for the 2020 or 2021
21    taxable years.
22    Nothing in this subsection shall preclude a veteran whose
23service connected disability rating has changed since the 2020
24exemption was granted from applying for the exemption based on
25the subsequent service connected disability rating.
26    (f) For the purposes of this Section:

 

 

10200SB1975ham003- 31 -LRB102 09948 HLH 38808 a

1    "Qualified residence" means real property, but less any
2portion of that property that is used for commercial purposes,
3with an equalized assessed value of less than $250,000 that is
4the primary residence of a veteran with a disability. Property
5rented for more than 6 months is presumed to be used for
6commercial purposes.
7    "Veteran" means an Illinois resident who has served as a
8member of the United States Armed Forces on active duty or
9State active duty, a member of the Illinois National Guard, or
10a member of the United States Reserve Forces and who has
11received an honorable discharge.
12(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
13    (35 ILCS 200/15-170)
14    Sec. 15-170. Senior citizens homestead exemption.
15    (a) An annual homestead exemption limited, except as
16described here with relation to cooperatives or life care
17facilities, to a maximum reduction set forth below from the
18property's value, as equalized or assessed by the Department,
19is granted for property that is occupied as a residence by a
20person 65 years of age or older who is liable for paying real
21estate taxes on the property and is an owner of record of the
22property or has a legal or equitable interest therein as
23evidenced by a written instrument, except for a leasehold
24interest, other than a leasehold interest of land on which a
25single family residence is located, which is occupied as a

 

 

10200SB1975ham003- 32 -LRB102 09948 HLH 38808 a

1residence by a person 65 years or older who has an ownership
2interest therein, legal, equitable or as a lessee, and on
3which he or she is liable for the payment of property taxes.
4Before taxable year 2004, the maximum reduction shall be
5$2,500 in counties with 3,000,000 or more inhabitants and
6$2,000 in all other counties. For taxable years 2004 through
72005, the maximum reduction shall be $3,000 in all counties.
8For taxable years 2006 and 2007, the maximum reduction shall
9be $3,500. For taxable years 2008 through 2011, the maximum
10reduction is $4,000 in all counties. For taxable year 2012,
11the maximum reduction is $5,000 in counties with 3,000,000 or
12more inhabitants and $4,000 in all other counties. For taxable
13years 2013 through 2016, the maximum reduction is $5,000 in
14all counties. For taxable years 2017 through 2022 and
15thereafter, the maximum reduction is $8,000 in counties with
163,000,000 or more inhabitants and $5,000 in all other
17counties. For taxable years 2023 and thereafter, the maximum
18reduction is $8,000 in counties with 3,000,000 or more
19inhabitants and counties that are contiguous to a county of
203,000,000 or more inhabitants and $5,000 in all other
21counties.
22    (b) For land improved with an apartment building owned and
23operated as a cooperative, the maximum reduction from the
24value of the property, as equalized by the Department, shall
25be multiplied by the number of apartments or units occupied by
26a person 65 years of age or older who is liable, by contract

 

 

10200SB1975ham003- 33 -LRB102 09948 HLH 38808 a

1with the owner or owners of record, for paying property taxes
2on the property and is an owner of record of a legal or
3equitable interest in the cooperative apartment building,
4other than a leasehold interest. For land improved with a life
5care facility, the maximum reduction from the value of the
6property, as equalized by the Department, shall be multiplied
7by the number of apartments or units occupied by persons 65
8years of age or older, irrespective of any legal, equitable,
9or leasehold interest in the facility, who are liable, under a
10contract with the owner or owners of record of the facility,
11for paying property taxes on the property. In a cooperative or
12a life care facility where a homestead exemption has been
13granted, the cooperative association or the management firm of
14the cooperative or facility shall credit the savings resulting
15from that exemption only to the apportioned tax liability of
16the owner or resident who qualified for the exemption. Any
17person who willfully refuses to so credit the savings shall be
18guilty of a Class B misdemeanor. Under this Section and
19Sections 15-175, 15-176, and 15-177, "life care facility"
20means a facility, as defined in Section 2 of the Life Care
21Facilities Act, with which the applicant for the homestead
22exemption has a life care contract as defined in that Act.
23    (c) When a homestead exemption has been granted under this
24Section and the person qualifying subsequently becomes a
25resident of a facility licensed under the Assisted Living and
26Shared Housing Act, the Nursing Home Care Act, the Specialized

 

 

10200SB1975ham003- 34 -LRB102 09948 HLH 38808 a

1Mental Health Rehabilitation Act of 2013, the ID/DD Community
2Care Act, or the MC/DD Act, the exemption shall continue so
3long as the residence continues to be occupied by the
4qualifying person's spouse if the spouse is 65 years of age or
5older, or if the residence remains unoccupied but is still
6owned by the person qualified for the homestead exemption.
7    (d) A person who will be 65 years of age during the current
8assessment year shall be eligible to apply for the homestead
9exemption during that assessment year. Application shall be
10made during the application period in effect for the county of
11his residence.
12    (e) Beginning with assessment year 2003, for taxes payable
13in 2004, property that is first occupied as a residence after
14January 1 of any assessment year by a person who is eligible
15for the senior citizens homestead exemption under this Section
16must be granted a pro-rata exemption for the assessment year.
17The amount of the pro-rata exemption is the exemption allowed
18in the county under this Section divided by 365 and multiplied
19by the number of days during the assessment year the property
20is occupied as a residence by a person eligible for the
21exemption under this Section. The chief county assessment
22officer must adopt reasonable procedures to establish
23eligibility for this pro-rata exemption.
24    (f) The assessor or chief county assessment officer may
25determine the eligibility of a life care facility to receive
26the benefits provided by this Section, by affidavit,

 

 

10200SB1975ham003- 35 -LRB102 09948 HLH 38808 a

1application, visual inspection, questionnaire or other
2reasonable methods in order to insure that the tax savings
3resulting from the exemption are credited by the management
4firm to the apportioned tax liability of each qualifying
5resident. The assessor may request reasonable proof that the
6management firm has so credited the exemption.
7    (g) The chief county assessment officer of each county
8with less than 3,000,000 inhabitants shall provide to each
9person allowed a homestead exemption under this Section a form
10to designate any other person to receive a duplicate of any
11notice of delinquency in the payment of taxes assessed and
12levied under this Code on the property of the person receiving
13the exemption. The duplicate notice shall be in addition to
14the notice required to be provided to the person receiving the
15exemption, and shall be given in the manner required by this
16Code. The person filing the request for the duplicate notice
17shall pay a fee of $5 to cover administrative costs to the
18supervisor of assessments, who shall then file the executed
19designation with the county collector. Notwithstanding any
20other provision of this Code to the contrary, the filing of
21such an executed designation requires the county collector to
22provide duplicate notices as indicated by the designation. A
23designation may be rescinded by the person who executed such
24designation at any time, in the manner and form required by the
25chief county assessment officer.
26    (h) The assessor or chief county assessment officer may

 

 

10200SB1975ham003- 36 -LRB102 09948 HLH 38808 a

1determine the eligibility of residential property to receive
2the homestead exemption provided by this Section by
3application, visual inspection, questionnaire or other
4reasonable methods. The determination shall be made in
5accordance with guidelines established by the Department.
6    (i) In counties with 3,000,000 or more inhabitants, for
7taxable years 2010 through 2018, and beginning again in
8taxable year 2024, each taxpayer who has been granted an
9exemption under this Section must reapply on an annual basis.
10    If a reapplication is required, then the chief county
11assessment officer shall mail the application to the taxpayer
12at least 60 days prior to the last day of the application
13period for the county.
14    For taxable years 2019 through 2023, in counties with
153,000,000 or more inhabitants, a taxpayer who has been granted
16an exemption under this Section need not reapply. However, if
17the property ceases to be qualified for the exemption under
18this Section in any year for which a reapplication is not
19required under this Section, then the owner of record of the
20property shall notify the chief county assessment officer that
21the property is no longer qualified. In addition, for taxable
22years 2019 through 2023, the chief county assessment officer
23of a county with 3,000,000 or more inhabitants shall enter
24into an intergovernmental agreement with the county clerk of
25that county and the Department of Public Health, as well as any
26other appropriate governmental agency, to obtain information

 

 

10200SB1975ham003- 37 -LRB102 09948 HLH 38808 a

1that documents the death of a taxpayer who has been granted an
2exemption under this Section. Notwithstanding any other
3provision of law, the county clerk and the Department of
4Public Health shall provide that information to the chief
5county assessment officer. The Department of Public Health
6shall supply this information no less frequently than every
7calendar quarter. Information concerning the death of a
8taxpayer may be shared with the county treasurer. The chief
9county assessment officer shall also enter into a data
10exchange agreement with the Social Security Administration or
11its agent to obtain access to the information regarding deaths
12in possession of the Social Security Administration. The chief
13county assessment officer shall, subject to the notice
14requirements under subsection (m) of Section 9-275, terminate
15the exemption under this Section if the information obtained
16indicates that the property is no longer qualified for the
17exemption. In counties with 3,000,000 or more inhabitants, the
18assessor and the county recorder of deeds shall establish
19policies and practices for the regular exchange of information
20for the purpose of alerting the assessor whenever the transfer
21of ownership of any property receiving an exemption under this
22Section has occurred. When such a transfer occurs, the
23assessor shall mail a notice to the new owner of the property
24(i) informing the new owner that the exemption will remain in
25place through the year of the transfer, after which it will be
26canceled, and (ii) providing information pertaining to the

 

 

10200SB1975ham003- 38 -LRB102 09948 HLH 38808 a

1rules for reapplying for the exemption if the owner qualifies.
2In counties with 3,000,000 or more inhabitants, the chief
3county assessment official shall conduct audits of all
4exemptions granted under this Section no later than December
531, 2022 and no later than December 31, 2024. The audit shall
6be designed to ascertain whether any senior homestead
7exemptions have been granted erroneously. If it is determined
8that a senior homestead exemption has been erroneously applied
9to a property, the chief county assessment officer shall make
10use of the appropriate provisions of Section 9-275 in relation
11to the property that received the erroneous homestead
12exemption.
13    (j) In counties with less than 3,000,000 inhabitants, the
14county board may by resolution provide that if a person has
15been granted a homestead exemption under this Section, the
16person qualifying need not reapply for the exemption.
17    In counties with less than 3,000,000 inhabitants, if the
18assessor or chief county assessment officer requires annual
19application for verification of eligibility for an exemption
20once granted under this Section, the application shall be
21mailed to the taxpayer.
22    (l) The assessor or chief county assessment officer shall
23notify each person who qualifies for an exemption under this
24Section that the person may also qualify for deferral of real
25estate taxes under the Senior Citizens Real Estate Tax
26Deferral Act. The notice shall set forth the qualifications

 

 

10200SB1975ham003- 39 -LRB102 09948 HLH 38808 a

1needed for deferral of real estate taxes, the address and
2telephone number of county collector, and a statement that
3applications for deferral of real estate taxes may be obtained
4from the county collector.
5    (m) Notwithstanding Sections 6 and 8 of the State Mandates
6Act, no reimbursement by the State is required for the
7implementation of any mandate created by this Section.
8(Source: P.A. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19;
9101-622, eff. 1-14-20.)
 
10    (35 ILCS 200/15-172)
11    Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
12Homestead Exemption.
13    (a) This Section may be cited as the Low-Income Senior
14Citizens Assessment Freeze Homestead Exemption.
15    (b) As used in this Section:
16    "Applicant" means an individual who has filed an
17application under this Section.
18    "Base amount" means the base year equalized assessed value
19of the residence plus the first year's equalized assessed
20value of any added improvements which increased the assessed
21value of the residence after the base year.
22    "Base year" means the taxable year prior to the taxable
23year for which the applicant first qualifies and applies for
24the exemption provided that in the prior taxable year the
25property was improved with a permanent structure that was

 

 

10200SB1975ham003- 40 -LRB102 09948 HLH 38808 a

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

 

 

10200SB1975ham003- 41 -LRB102 09948 HLH 38808 a

1thereafter until a new base year is established under the
2terms of this paragraph.
3    "Chief County Assessment Officer" means the County
4Assessor or Supervisor of Assessments of the county in which
5the property is located.
6    "Equalized assessed value" means the assessed value as
7equalized by the Illinois Department of Revenue.
8    "Household" means the applicant, the spouse of the
9applicant, and all persons using the residence of the
10applicant as their principal place of residence.
11    "Household income" means the combined income of the
12members of a household for the calendar year preceding the
13taxable year.
14    "Income" has the same meaning as provided in Section 3.07
15of the Senior Citizens and Persons with Disabilities Property
16Tax Relief Act, except that, beginning in assessment year
172001, "income" does not include veteran's benefits.
18    "Internal Revenue Code of 1986" means the United States
19Internal Revenue Code of 1986 or any successor law or laws
20relating to federal income taxes in effect for the year
21preceding the taxable year.
22    "Life care facility that qualifies as a cooperative" means
23a facility as defined in Section 2 of the Life Care Facilities
24Act.
25    "Maximum income limitation" means:
26        (1) $35,000 prior to taxable year 1999;

 

 

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1        (2) $40,000 in taxable years 1999 through 2003;
2        (3) $45,000 in taxable years 2004 through 2005;
3        (4) $50,000 in taxable years 2006 and 2007;
4        (5) $55,000 in taxable years 2008 through 2016;
5        (6) for taxable year 2017, (i) $65,000 for qualified
6    property located in a county with 3,000,000 or more
7    inhabitants and (ii) $55,000 for qualified property
8    located in a county with fewer than 3,000,000 inhabitants;
9    and
10        (7) for taxable years 2018 and thereafter, $65,000 for
11    all qualified property.
12    As an alternative income valuation, a homeowner who is
13enrolled in any of the following programs may be presumed to
14have household income that does not exceed the maximum income
15limitation for that tax year as required by this Section: Aid
16to the Aged, Blind or Disabled (AABD) Program or the
17Supplemental Nutrition Assistance Program (SNAP), both of
18which are administered by the Department of Human Services;
19the Low Income Home Energy Assistance Program (LIHEAP), which
20is administered by the Department of Commerce and Economic
21Opportunity; The Benefit Access program, which is administered
22by the Department on Aging; and the Senior Citizens Real
23Estate Tax Deferral Program.
24    A chief county assessment officer may indicate that he or
25she has verified an applicant's income eligibility for this
26exemption but may not report which program or programs, if

 

 

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

 

 

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1written instrument. This homestead exemption shall also apply
2to a leasehold interest in a parcel of property improved with a
3permanent structure that is a single family residence that is
4occupied as a residence by a person who (i) is 65 years of age
5or older during the taxable year, (ii) has a household income
6that does not exceed the maximum income limitation, (iii) has
7a legal or equitable ownership interest in the property as
8lessee, and (iv) is liable for the payment of real property
9taxes on that property.
10    In counties of 3,000,000 or more inhabitants, the amount
11of the exemption for all taxable years is the equalized
12assessed value of the residence in the taxable year for which
13application is made minus the base amount. In all other
14counties, the amount of the exemption is as follows: (i)
15through taxable year 2005 and for taxable year 2007 and
16thereafter, the amount of this exemption shall be the
17equalized assessed value of the residence in the taxable year
18for which application is made minus the base amount; and (ii)
19for taxable year 2006, the amount of the exemption is as
20follows:
21        (1) For an applicant who has a household income of
22    $45,000 or less, the amount of the exemption is the
23    equalized assessed value of the residence in the taxable
24    year for which application is made minus the base amount.
25        (2) For an applicant who has a household income
26    exceeding $45,000 but not exceeding $46,250, the amount of

 

 

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

 

 

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

 

 

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1Nursing Home Care Act, the Specialized Mental Health
2Rehabilitation Act of 2013, the ID/DD Community Care Act, or
3the MC/DD Act, the exemption shall be granted in subsequent
4years so long as the residence (i) continues to be occupied by
5the qualified applicant's spouse or (ii) if remaining
6unoccupied, is still owned by the qualified applicant for the
7homestead exemption.
8    Beginning January 1, 1997, when an individual dies who
9would have qualified for an exemption under this Section, and
10the surviving spouse does not independently qualify for this
11exemption because of age, the exemption under this Section
12shall be granted to the surviving spouse for the taxable year
13preceding and the taxable year of the death, provided that,
14except for age, the surviving spouse meets all other
15qualifications for the granting of this exemption for those
16years.
17    When married persons maintain separate residences, the
18exemption provided for in this Section may be claimed by only
19one of such persons and for only one residence.
20    For taxable year 1994 only, in counties having less than
213,000,000 inhabitants, to receive the exemption, a person
22shall submit an application by February 15, 1995 to the Chief
23County Assessment Officer of the county in which the property
24is located. In counties having 3,000,000 or more inhabitants,
25for taxable year 1994 and all subsequent taxable years, to
26receive the exemption, a person may submit an application to

 

 

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1the Chief County Assessment Officer of the county in which the
2property is located during such period as may be specified by
3the Chief County Assessment Officer. The Chief County
4Assessment Officer in counties of 3,000,000 or more
5inhabitants shall annually give notice of the application
6period by mail or by publication. In counties having less than
73,000,000 inhabitants, beginning with taxable year 1995 and
8thereafter, to receive the exemption, a person shall submit an
9application by July 1 of each taxable year to the Chief County
10Assessment Officer of the county in which the property is
11located. A county may, by ordinance, establish a date for
12submission of applications that is different than July 1. The
13applicant shall submit with the application an affidavit of
14the applicant's total household income, age, marital status
15(and if married the name and address of the applicant's
16spouse, if known), and principal dwelling place of members of
17the household on January 1 of the taxable year. The Department
18shall establish, by rule, a method for verifying the accuracy
19of affidavits filed by applicants under this Section, and the
20Chief County Assessment Officer may conduct audits of any
21taxpayer claiming an exemption under this Section to verify
22that the taxpayer is eligible to receive the exemption. Each
23application shall contain or be verified by a written
24declaration that it is made under the penalties of perjury. A
25taxpayer's signing a fraudulent application under this Act is
26perjury, as defined in Section 32-2 of the Criminal Code of

 

 

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12012. The applications shall be clearly marked as applications
2for the Low-Income Senior Citizens Assessment Freeze Homestead
3Exemption and must contain a notice that any taxpayer who
4receives the exemption is subject to an audit by the Chief
5County Assessment Officer.
6    Notwithstanding any other provision to the contrary, in
7counties having fewer than 3,000,000 inhabitants, if an
8applicant fails to file the application required by this
9Section in a timely manner and this failure to file is due to a
10mental or physical condition sufficiently severe so as to
11render the applicant incapable of filing the application in a
12timely manner, the Chief County Assessment Officer may extend
13the filing deadline for a period of 30 days after the applicant
14regains the capability to file the application, but in no case
15may the filing deadline be extended beyond 3 months of the
16original filing deadline. In order to receive the extension
17provided in this paragraph, the applicant shall provide the
18Chief County Assessment Officer with a signed statement from
19the applicant's physician, advanced practice registered nurse,
20or physician assistant stating the nature and extent of the
21condition, that, in the physician's, advanced practice
22registered nurse's, or physician assistant's opinion, the
23condition was so severe that it rendered the applicant
24incapable of filing the application in a timely manner, and
25the date on which the applicant regained the capability to
26file the application.

 

 

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1    Beginning January 1, 1998, notwithstanding any other
2provision to the contrary, in counties having fewer than
33,000,000 inhabitants, if an applicant fails to file the
4application required by this Section in a timely manner and
5this failure to file is due to a mental or physical condition
6sufficiently severe so as to render the applicant incapable of
7filing the application in a timely manner, the Chief County
8Assessment Officer may extend the filing deadline for a period
9of 3 months. In order to receive the extension provided in this
10paragraph, the applicant shall provide the Chief County
11Assessment Officer with a signed statement from the
12applicant's physician, advanced practice registered nurse, or
13physician assistant stating the nature and extent of the
14condition, and that, in the physician's, advanced practice
15registered nurse's, or physician assistant's opinion, the
16condition was so severe that it rendered the applicant
17incapable of filing the application in a timely manner.
18    In counties having less than 3,000,000 inhabitants, if an
19applicant was denied an exemption in taxable year 1994 and the
20denial occurred due to an error on the part of an assessment
21official, or his or her agent or employee, then beginning in
22taxable year 1997 the applicant's base year, for purposes of
23determining the amount of the exemption, shall be 1993 rather
24than 1994. In addition, in taxable year 1997, the applicant's
25exemption shall also include an amount equal to (i) the amount
26of any exemption denied to the applicant in taxable year 1995

 

 

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

 

 

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1or local tax or enforcement of any civil or criminal penalty or
2sanction imposed by this Act or by any statute or ordinance
3imposing a State or local tax. Any person who divulges any such
4information in any manner, except in accordance with a proper
5judicial order, is guilty of a Class A misdemeanor.
6    Nothing contained in this Section shall prevent the
7Director or chief county assessment officer from publishing or
8making available reasonable statistics concerning the
9operation of the exemption contained in this Section in which
10the contents of claims are grouped into aggregates in such a
11way that information contained in any individual claim shall
12not be disclosed.
13    Notwithstanding any other provision of law, for taxable
14year 2017 and thereafter, in counties of 3,000,000 or more
15inhabitants, the amount of the exemption shall be the greater
16of (i) the amount of the exemption otherwise calculated under
17this Section or (ii) $2,000.
18    (c-5) Notwithstanding any other provision of law, each
19chief county assessment officer may approve this exemption for
20the 2020 taxable year, without application, for any property
21that was approved for this exemption for the 2019 taxable
22year, provided that:
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, 2020 is the same as the owner of record of the property
2    as of January 1, 2019;
3        (3) the exemption for the 2019 taxable year has not
4    been determined to be an erroneous exemption as defined by
5    this Code; and
6        (4) the applicant for the 2019 taxable year has not
7    asked for the exemption to be removed for the 2019 or 2020
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    (c-10) Notwithstanding any other provision of law, each
15chief county assessment officer may approve this exemption for
16the 2021 taxable year, without application, for any property
17that was approved for this exemption for the 2020 taxable
18year, if:
19        (1) the county board has declared a local disaster as
20    provided in the Illinois Emergency Management Agency Act
21    related to the COVID-19 public health emergency;
22        (2) the owner of record of the property as of January
23    1, 2021 is the same as the owner of record of the property
24    as of January 1, 2020;
25        (3) the exemption for the 2020 taxable year has not
26    been determined to be an erroneous exemption as defined by

 

 

10200SB1975ham003- 54 -LRB102 09948 HLH 38808 a

1    this Code; and
2        (4) the taxpayer for the 2020 taxable year has not
3    asked for the exemption to be removed for the 2020 or 2021
4    taxable years.
5    Nothing in this subsection shall preclude or impair the
6authority of a chief county assessment officer to conduct
7audits of any taxpayer claiming an exemption under this
8Section to verify that the taxpayer is eligible to receive the
9exemption as provided elsewhere in this Section.
10    (d) Each Chief County Assessment Officer shall annually
11publish a notice of availability of the exemption provided
12under this Section. The notice shall be published at least 60
13days but no more than 75 days prior to the date on which the
14application must be submitted to the Chief County Assessment
15Officer of the county in which the property is located. The
16notice shall appear in a newspaper of general circulation in
17the county.
18    Notwithstanding Sections 6 and 8 of the State Mandates
19Act, no reimbursement by the State is required for the
20implementation of any mandate created by this Section.
21(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
 
22    (35 ILCS 200/15-175)
23    Sec. 15-175. General homestead exemption.
24    (a) Except as provided in Sections 15-176 and 15-177,
25homestead property is entitled to an annual homestead

 

 

10200SB1975ham003- 55 -LRB102 09948 HLH 38808 a

1exemption limited, except as described here with relation to
2cooperatives or life care facilities, to a reduction in the
3equalized assessed value of homestead property equal to the
4increase in equalized assessed value for the current
5assessment year above the equalized assessed value of the
6property for 1977, up to the maximum reduction set forth
7below. If however, the 1977 equalized assessed value upon
8which taxes were paid is subsequently determined by local
9assessing officials, the Property Tax Appeal Board, or a court
10to have been excessive, the equalized assessed value which
11should have been placed on the property for 1977 shall be used
12to determine the amount of the exemption.
13    (b) Except as provided in Section 15-176, the maximum
14reduction before taxable year 2004 shall be $4,500 in counties
15with 3,000,000 or more inhabitants and $3,500 in all other
16counties. Except as provided in Sections 15-176 and 15-177,
17for taxable years 2004 through 2007, the maximum reduction
18shall be $5,000, for taxable year 2008, the maximum reduction
19is $5,500, and, for taxable years 2009 through 2011, the
20maximum reduction is $6,000 in all counties. For taxable years
212012 through 2016, the maximum reduction is $7,000 in counties
22with 3,000,000 or more inhabitants and $6,000 in all other
23counties. For taxable years 2017 through 2022 and thereafter,
24the maximum reduction is $10,000 in counties with 3,000,000 or
25more inhabitants and $6,000 in all other counties. For taxable
26years 2023 and thereafter, the maximum reduction is $10,000 in

 

 

10200SB1975ham003- 56 -LRB102 09948 HLH 38808 a

1counties with 3,000,000 or more inhabitants and counties that
2are contiguous to a county of 3,000,000 or more inhabitants
3and $6,000 in all other counties. If a county has elected to
4subject itself to the provisions of Section 15-176 as provided
5in subsection (k) of that Section, then, for the first taxable
6year only after the provisions of Section 15-176 no longer
7apply, for owners who, for the taxable year, have not been
8granted a senior citizens assessment freeze homestead
9exemption under Section 15-172 or a long-time occupant
10homestead exemption under Section 15-177, there shall be an
11additional exemption of $5,000 for owners with a household
12income of $30,000 or less.
13    (c) In counties with fewer than 3,000,000 inhabitants, if,
14based on the most recent assessment, the equalized assessed
15value of the homestead property for the current assessment
16year is greater than the equalized assessed value of the
17property for 1977, the owner of the property shall
18automatically receive the exemption granted under this Section
19in an amount equal to the increase over the 1977 assessment up
20to the maximum reduction set forth in this Section.
21    (d) If in any assessment year beginning with the 2000
22assessment year, homestead property has a pro-rata valuation
23under Section 9-180 resulting in an increase in the assessed
24valuation, a reduction in equalized assessed valuation equal
25to the increase in equalized assessed value of the property
26for the year of the pro-rata valuation above the equalized

 

 

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1assessed value of the property for 1977 shall be applied to the
2property on a proportionate basis for the period the property
3qualified as homestead property during the assessment year.
4The maximum proportionate homestead exemption shall not exceed
5the maximum homestead exemption allowed in the county under
6this Section divided by 365 and multiplied by the number of
7days the property qualified as homestead property.
8    (d-1) In counties with 3,000,000 or more inhabitants,
9where the chief county assessment officer provides a notice of
10discovery, if a property is not occupied by its owner as a
11principal residence as of January 1 of the current tax year,
12then the property owner shall notify the chief county
13assessment officer of that fact on a form prescribed by the
14chief county assessment officer. That notice must be received
15by the chief county assessment officer on or before March 1 of
16the collection year. If mailed, the form shall be sent by
17certified mail, return receipt requested. If the form is
18provided in person, the chief county assessment officer shall
19provide a date stamped copy of the notice. Failure to provide
20timely notice pursuant to this subsection (d-1) shall result
21in the exemption being treated as an erroneous exemption. Upon
22timely receipt of the notice for the current tax year, no
23exemption shall be applied to the property for the current tax
24year. If the exemption is not removed upon timely receipt of
25the notice by the chief assessment officer, then the error is
26considered granted as a result of a clerical error or omission

 

 

10200SB1975ham003- 58 -LRB102 09948 HLH 38808 a

1on the part of the chief county assessment officer as
2described in subsection (h) of Section 9-275, and the property
3owner shall not be liable for the payment of interest and
4penalties due to the erroneous exemption for the current tax
5year for which the notice was filed after the date that notice
6was timely received pursuant to this subsection. Notice
7provided under this subsection shall not constitute a defense
8or amnesty for prior year erroneous exemptions.
9    For the purposes of this subsection (d-1):
10    "Collection year" means the year in which the first and
11second installment of the current tax year is billed.
12    "Current tax year" means the year prior to the collection
13year.
14    (e) The chief county assessment officer may, when
15considering whether to grant a leasehold exemption under this
16Section, require the following conditions to be met:
17        (1) that a notarized application for the exemption,
18    signed by both the owner and the lessee of the property,
19    must be submitted each year during the application period
20    in effect for the county in which the property is located;
21        (2) that a copy of the lease must be filed with the
22    chief county assessment officer by the owner of the
23    property at the time the notarized application is
24    submitted;
25        (3) that the lease must expressly state that the
26    lessee is liable for the payment of property taxes; and

 

 

10200SB1975ham003- 59 -LRB102 09948 HLH 38808 a

1        (4) that the lease must include the following language
2    in substantially the following form:
3            "Lessee shall be liable for the payment of real
4        estate taxes with respect to the residence in
5        accordance with the terms and conditions of Section
6        15-175 of the Property Tax Code (35 ILCS 200/15-175).
7        The permanent real estate index number for the
8        premises is (insert number), and, according to the
9        most recent property tax bill, the current amount of
10        real estate taxes associated with the premises is
11        (insert amount) per year. The parties agree that the
12        monthly rent set forth above shall be increased or
13        decreased pro rata (effective January 1 of each
14        calendar year) to reflect any increase or decrease in
15        real estate taxes. Lessee shall be deemed to be
16        satisfying Lessee's liability for the above mentioned
17        real estate taxes with the monthly rent payments as
18        set forth above (or increased or decreased as set
19        forth herein).".
20    In addition, if there is a change in lessee, or if the
21lessee vacates the property, then the chief county assessment
22officer may require the owner of the property to notify the
23chief county assessment officer of that change.
24    This subsection (e) does not apply to leasehold interests
25in property owned by a municipality.
26    (f) "Homestead property" under this Section includes

 

 

10200SB1975ham003- 60 -LRB102 09948 HLH 38808 a

1residential property that is occupied by its owner or owners
2as his or their principal dwelling place, or that is a
3leasehold interest on which a single family residence is
4situated, which is occupied as a residence by a person who has
5an ownership interest therein, legal or equitable or as a
6lessee, and on which the person is liable for the payment of
7property taxes. For land improved with an apartment building
8owned and operated as a cooperative, the maximum reduction
9from the equalized assessed value shall be limited to the
10increase in the value above the equalized assessed value of
11the property for 1977, up to the maximum reduction set forth
12above, multiplied by the number of apartments or units
13occupied by a person or persons 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
19property, as equalized by the Department, shall be multiplied
20by the number of apartments or units occupied by a person or
21persons, irrespective of any legal, equitable, or leasehold
22interest in the facility, who are liable, under a life care
23contract with the owner or owners of record of the facility,
24for paying property taxes on the property. For purposes of
25this Section, the term "life care facility" has the meaning
26stated in Section 15-170.

 

 

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1    "Household", as used in this Section, means the owner, the
2spouse of the owner, and all persons using the residence of the
3owner as their principal place of residence.
4    "Household income", as used in this Section, means the
5combined income of the members of a household for the calendar
6year preceding the taxable year.
7    "Income", as used in this Section, has the same meaning as
8provided in Section 3.07 of the Senior Citizens and Persons
9with Disabilities Property Tax Relief Act, except that
10"income" does not include veteran's benefits.
11    (g) In a cooperative or life care facility where a
12homestead exemption has been granted, the cooperative
13association or the management of the cooperative or life care
14facility shall credit the savings resulting from that
15exemption only to the apportioned tax liability of the owner
16or resident who qualified for the exemption. Any person who
17willfully refuses to so credit the savings shall be guilty of a
18Class B misdemeanor.
19    (h) Where married persons maintain and reside in separate
20residences qualifying as homestead property, each residence
21shall receive 50% of the total reduction in equalized assessed
22valuation provided by this Section.
23    (i) In all counties, the assessor or chief county
24assessment officer may determine the eligibility of
25residential property to receive the homestead exemption and
26the amount of the exemption by application, visual inspection,

 

 

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1questionnaire or other reasonable methods. The determination
2shall be made in accordance with guidelines established by the
3Department, provided that the taxpayer applying for an
4additional general exemption under this Section shall submit
5to the chief county assessment officer an application with an
6affidavit of the applicant's total household income, age,
7marital status (and, if married, the name and address of the
8applicant's spouse, if known), and principal dwelling place of
9members of the household on January 1 of the taxable year. The
10Department shall issue guidelines establishing a method for
11verifying the accuracy of the affidavits filed by applicants
12under this paragraph. The applications shall be clearly marked
13as applications for the Additional General Homestead
14Exemption.
15    (i-5) This subsection (i-5) applies to counties with
163,000,000 or more inhabitants. In the event of a sale of
17homestead property, the homestead exemption shall remain in
18effect for the remainder of the assessment year of the sale.
19Upon receipt of a transfer declaration transmitted by the
20recorder pursuant to Section 31-30 of the Real Estate Transfer
21Tax Law for property receiving an exemption under this
22Section, the assessor shall mail a notice and forms to the new
23owner of the property providing information pertaining to the
24rules and applicable filing periods for applying or reapplying
25for homestead exemptions under this Code for which the
26property may be eligible. If the new owner fails to apply or

 

 

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1reapply for a homestead exemption during the applicable filing
2period or the property no longer qualifies for an existing
3homestead exemption, the assessor shall cancel such exemption
4for any ensuing assessment year.
5    (j) In counties with fewer than 3,000,000 inhabitants, in
6the event of a sale of homestead property the homestead
7exemption shall remain in effect for the remainder of the
8assessment year of the sale. The assessor or chief county
9assessment officer may require the new owner of the property
10to apply for the homestead exemption for the following
11assessment year.
12    (k) Notwithstanding Sections 6 and 8 of the State Mandates
13Act, no reimbursement by the State is required for the
14implementation of any mandate created by this Section.
15    (l) The changes made to this Section by this amendatory
16Act of the 100th General Assembly are effective for the 2018
17tax year and thereafter.
18(Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15;
1999-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff.
208-25-17; 100-1077, eff. 1-1-19.)
 
21    (35 ILCS 200/18-185)
22    Sec. 18-185. Short title; definitions. This Division 5
23may be cited as the Property Tax Extension Limitation Law. As
24used in this Division 5:
25    "Consumer Price Index" means the Consumer Price Index for

 

 

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1All Urban Consumers for all items published by the United
2States Department of Labor.
3    "Extension limitation" means (a) the lesser of 5% or the
4percentage increase in the Consumer Price Index during the
512-month calendar year preceding the levy year or (b) the rate
6of increase approved by voters under Section 18-205.
7    "Affected county" means a county of 3,000,000 or more
8inhabitants or a county contiguous to a county of 3,000,000 or
9more inhabitants.
10    "Taxing district" has the same meaning provided in Section
111-150, except as otherwise provided in this Section. For the
121991 through 1994 levy years only, "taxing district" includes
13only each non-home rule taxing district having the majority of
14its 1990 equalized assessed value within any county or
15counties contiguous to a county with 3,000,000 or more
16inhabitants. Beginning with the 1995 levy year, "taxing
17district" includes only each non-home rule taxing district
18subject to this Law before the 1995 levy year and each non-home
19rule taxing district not subject to this Law before the 1995
20levy year having the majority of its 1994 equalized assessed
21value in an affected county or counties. Beginning with the
22levy year in which this Law becomes applicable to a taxing
23district as provided in Section 18-213, "taxing district" also
24includes those taxing districts made subject to this Law as
25provided in Section 18-213.
26    "Aggregate extension" for taxing districts to which this

 

 

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1Law applied before the 1995 levy year means the annual
2corporate extension for the taxing district and those special
3purpose extensions that are made annually for the taxing
4district, excluding special purpose extensions: (a) made for
5the taxing district to pay interest or principal on general
6obligation bonds that were approved by referendum; (b) made
7for any taxing district to pay interest or principal on
8general obligation bonds issued before October 1, 1991; (c)
9made for any taxing district to pay interest or principal on
10bonds issued to refund or continue to refund those bonds
11issued before October 1, 1991; (d) made for any taxing
12district to pay interest or principal on bonds issued to
13refund or continue to refund bonds issued after October 1,
141991 that were approved by referendum; (e) made for any taxing
15district to pay interest or principal on revenue bonds issued
16before October 1, 1991 for payment of which a property tax levy
17or the full faith and credit of the unit of local government is
18pledged; however, a tax for the payment of interest or
19principal on those bonds shall be made only after the
20governing body of the unit of local government finds that all
21other sources for payment are insufficient to make those
22payments; (f) made for payments under a building commission
23lease when the lease payments are for the retirement of bonds
24issued by the commission before October 1, 1991, to pay for the
25building project; (g) made for payments due under installment
26contracts entered into before October 1, 1991; (h) made for

 

 

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1payments of principal and interest on bonds issued under the
2Metropolitan Water Reclamation District Act to finance
3construction projects initiated before October 1, 1991; (i)
4made for payments of principal and interest on limited bonds,
5as defined in Section 3 of the Local Government Debt Reform
6Act, in an amount not to exceed the debt service extension base
7less the amount in items (b), (c), (e), and (h) of this
8definition for non-referendum obligations, except obligations
9initially issued pursuant to referendum; (j) made for payments
10of principal and interest on bonds issued under Section 15 of
11the Local Government Debt Reform Act; (k) made by a school
12district that participates in the Special Education District
13of Lake County, created by special education joint agreement
14under Section 10-22.31 of the School Code, for payment of the
15school district's share of the amounts required to be
16contributed by the Special Education District of Lake County
17to the Illinois Municipal Retirement Fund under Article 7 of
18the Illinois Pension Code; the amount of any extension under
19this item (k) shall be certified by the school district to the
20county clerk; (l) made to fund expenses of providing joint
21recreational programs for persons with disabilities under
22Section 5-8 of the Park District Code or Section 11-95-14 of
23the Illinois Municipal Code; (m) made for temporary relocation
24loan repayment purposes pursuant to Sections 2-3.77 and
2517-2.2d of the School Code; (n) made for payment of principal
26and interest on any bonds issued under the authority of

 

 

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1Section 17-2.2d of the School Code; (o) made for contributions
2to a firefighter's pension fund created under Article 4 of the
3Illinois Pension Code, to the extent of the amount certified
4under item (5) of Section 4-134 of the Illinois Pension Code;
5and (p) made for road purposes in the first year after a
6township assumes the rights, powers, duties, assets, property,
7liabilities, obligations, and responsibilities of a road
8district abolished under the provisions of Section 6-133 of
9the Illinois Highway Code.
10    "Aggregate extension" for the taxing districts to which
11this Law did not apply before the 1995 levy year (except taxing
12districts subject to this Law in accordance with Section
1318-213) means the annual corporate extension for the taxing
14district and those special purpose extensions that are made
15annually for the taxing district, excluding special purpose
16extensions: (a) made for the taxing district to pay interest
17or principal on general obligation bonds that were approved by
18referendum; (b) made for any taxing district to pay interest
19or principal on general obligation bonds issued before March
201, 1995; (c) made for any taxing district to pay interest or
21principal on bonds issued to refund or continue to refund
22those bonds issued before March 1, 1995; (d) made for any
23taxing district to pay interest or principal on bonds issued
24to refund or continue to refund bonds issued after March 1,
251995 that were approved by referendum; (e) made for any taxing
26district to pay interest or principal on revenue bonds issued

 

 

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1before March 1, 1995 for payment of which a property tax levy
2or the full faith and credit of the unit of local government is
3pledged; however, a tax for the payment of interest or
4principal on those bonds shall be made only after the
5governing body of the unit of local government finds that all
6other sources for payment are insufficient to make those
7payments; (f) made for payments under a building commission
8lease when the lease payments are for the retirement of bonds
9issued by the commission before March 1, 1995 to pay for the
10building project; (g) made for payments due under installment
11contracts entered into before March 1, 1995; (h) made for
12payments of principal and interest on bonds issued under the
13Metropolitan Water Reclamation District Act to finance
14construction projects initiated before October 1, 1991; (h-4)
15made for stormwater management purposes by the Metropolitan
16Water Reclamation District of Greater Chicago under Section 12
17of the Metropolitan Water Reclamation District Act; (i) made
18for payments of principal and interest on limited bonds, as
19defined in Section 3 of the Local Government Debt Reform Act,
20in an amount not to exceed the debt service extension base less
21the amount in items (b), (c), and (e) of this definition for
22non-referendum obligations, except obligations initially
23issued pursuant to referendum and bonds described in
24subsection (h) of this definition; (j) made for payments of
25principal and interest on bonds issued under Section 15 of the
26Local Government Debt Reform Act; (k) made for payments of

 

 

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1principal and interest on bonds authorized by Public Act
288-503 and issued under Section 20a of the Chicago Park
3District Act for aquarium or museum projects and bonds issued
4under Section 20a of the Chicago Park District Act for the
5purpose of making contributions to the pension fund
6established under Article 12 of the Illinois Pension Code; (l)
7made for payments of principal and interest on bonds
8authorized by Public Act 87-1191 or 93-601 and (i) issued
9pursuant to Section 21.2 of the Cook County Forest Preserve
10District Act, (ii) issued under Section 42 of the Cook County
11Forest Preserve District Act for zoological park projects, or
12(iii) issued under Section 44.1 of the Cook County Forest
13Preserve District Act for botanical gardens projects; (m) made
14pursuant to Section 34-53.5 of the School Code, whether levied
15annually or not; (n) made to fund expenses of providing joint
16recreational programs for persons with disabilities under
17Section 5-8 of the Park District Code or Section 11-95-14 of
18the Illinois Municipal Code; (o) made by the Chicago Park
19District for recreational programs for persons with
20disabilities under subsection (c) of Section 7.06 of the
21Chicago Park District Act; (p) made for contributions to a
22firefighter's pension fund created under Article 4 of the
23Illinois Pension Code, to the extent of the amount certified
24under item (5) of Section 4-134 of the Illinois Pension Code;
25(q) made by Ford Heights School District 169 under Section
2617-9.02 of the School Code; and (r) made for the purpose of

 

 

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1making employer contributions to the Public School Teachers'
2Pension and Retirement Fund of Chicago under Section 34-53 of
3the School Code.
4    "Aggregate extension" for all taxing districts to which
5this Law applies in accordance with Section 18-213, except for
6those taxing districts subject to paragraph (2) of subsection
7(e) of Section 18-213, means the annual corporate extension
8for the taxing district and those special purpose extensions
9that are made annually for the taxing district, excluding
10special purpose extensions: (a) made for the taxing district
11to pay interest or principal on general obligation bonds that
12were approved by referendum; (b) made for any taxing district
13to pay interest or principal on general obligation bonds
14issued before the date on which the referendum making this Law
15applicable to the taxing district is held; (c) made for any
16taxing district to pay interest or principal on bonds issued
17to refund or continue to refund those bonds issued before the
18date on which the referendum making this Law applicable to the
19taxing district is held; (d) made for any taxing district to
20pay interest or principal on bonds issued to refund or
21continue to refund bonds issued after the date on which the
22referendum making this Law applicable to the taxing district
23is held if the bonds were approved by referendum after the date
24on which the referendum making this Law applicable to the
25taxing district is held; (e) made for any taxing district to
26pay interest or principal on revenue bonds issued before the

 

 

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1date on which the referendum making this Law applicable to the
2taxing district is held for payment of which a property tax
3levy or the full faith and credit of the unit of local
4government is pledged; however, a tax for the payment of
5interest or principal on those bonds shall be made only after
6the governing body of the unit of local government finds that
7all other sources for payment are insufficient to make those
8payments; (f) made for payments under a building commission
9lease when the lease payments are for the retirement of bonds
10issued by the commission before the date on which the
11referendum making this Law applicable to the taxing district
12is held to pay for the building project; (g) made for payments
13due under installment contracts entered into before the date
14on which the referendum making this Law applicable to the
15taxing district is held; (h) made for payments of principal
16and interest on limited bonds, as defined in Section 3 of the
17Local Government Debt Reform Act, in an amount not to exceed
18the debt service extension base less the amount in items (b),
19(c), and (e) of this definition for non-referendum
20obligations, except obligations initially issued pursuant to
21referendum; (i) made for payments of principal and interest on
22bonds issued under Section 15 of the Local Government Debt
23Reform Act; (j) made for a qualified airport authority to pay
24interest or principal on general obligation bonds issued for
25the purpose of paying obligations due under, or financing
26airport facilities required to be acquired, constructed,

 

 

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1installed or equipped pursuant to, contracts entered into
2before March 1, 1996 (but not including any amendments to such
3a contract taking effect on or after that date); (k) made to
4fund expenses of providing joint recreational programs for
5persons with disabilities under Section 5-8 of the Park
6District Code or Section 11-95-14 of the Illinois Municipal
7Code; (l) made for contributions to a firefighter's pension
8fund created under Article 4 of the Illinois Pension Code, to
9the extent of the amount certified under item (5) of Section
104-134 of the Illinois Pension Code; and (m) made for the taxing
11district to pay interest or principal on general obligation
12bonds issued pursuant to Section 19-3.10 of the School Code.
13    "Aggregate extension" for all taxing districts to which
14this Law applies in accordance with paragraph (2) of
15subsection (e) of Section 18-213 means the annual corporate
16extension for the taxing district and those special purpose
17extensions that are made annually for the taxing district,
18excluding special purpose extensions: (a) made for the taxing
19district to pay interest or principal on general obligation
20bonds that were approved by referendum; (b) made for any
21taxing district to pay interest or principal on general
22obligation bonds issued before March 7, 1997 (the effective
23date of Public Act 89-718); (c) made for any taxing district to
24pay interest or principal on bonds issued to refund or
25continue to refund those bonds issued before March 7, 1997
26(the effective date of Public Act 89-718); (d) made for any

 

 

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1taxing district to pay interest or principal on bonds issued
2to refund or continue to refund bonds issued after March 7,
31997 (the effective date of Public Act 89-718) if the bonds
4were approved by referendum after March 7, 1997 (the effective
5date of Public Act 89-718); (e) made for any taxing district to
6pay interest or principal on revenue bonds issued before March
77, 1997 (the effective date of Public Act 89-718) for payment
8of which a property tax levy or the full faith and credit of
9the unit of local government is pledged; however, a tax for the
10payment of interest or principal on those bonds shall be made
11only after the governing body of the unit of local government
12finds that all other sources for payment are insufficient to
13make those payments; (f) made for payments under a building
14commission lease when the lease payments are for the
15retirement of bonds issued by the commission before March 7,
161997 (the effective date of Public Act 89-718) to pay for the
17building project; (g) made for payments due under installment
18contracts entered into before March 7, 1997 (the effective
19date of Public Act 89-718); (h) made for payments of principal
20and interest on limited bonds, as defined in Section 3 of the
21Local Government Debt Reform Act, in an amount not to exceed
22the debt service extension base less the amount in items (b),
23(c), and (e) of this definition for non-referendum
24obligations, except obligations initially issued pursuant to
25referendum; (i) made for payments of principal and interest on
26bonds issued under Section 15 of the Local Government Debt

 

 

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1Reform Act; (j) made for a qualified airport authority to pay
2interest or principal on general obligation bonds issued for
3the purpose of paying obligations due under, or financing
4airport facilities required to be acquired, constructed,
5installed or equipped pursuant to, contracts entered into
6before March 1, 1996 (but not including any amendments to such
7a contract taking effect on or after that date); (k) made to
8fund expenses of providing joint recreational programs for
9persons with disabilities under Section 5-8 of the Park
10District Code or Section 11-95-14 of the Illinois Municipal
11Code; and (l) made for contributions to a firefighter's
12pension fund created under Article 4 of the Illinois Pension
13Code, to the extent of the amount certified under item (5) of
14Section 4-134 of the Illinois Pension Code.
15    "Debt service extension base" means an amount equal to
16that portion of the extension for a taxing district for the
171994 levy year, or for those taxing districts subject to this
18Law in accordance with Section 18-213, except for those
19subject to paragraph (2) of subsection (e) of Section 18-213,
20for the levy year in which the referendum making this Law
21applicable to the taxing district is held, or for those taxing
22districts subject to this Law in accordance with paragraph (2)
23of subsection (e) of Section 18-213 for the 1996 levy year,
24constituting an extension for payment of principal and
25interest on bonds issued by the taxing district without
26referendum, but not including excluded non-referendum bonds.

 

 

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1For park districts (i) that were first subject to this Law in
21991 or 1995 and (ii) whose extension for the 1994 levy year
3for the payment of principal and interest on bonds issued by
4the park district without referendum (but not including
5excluded non-referendum bonds) was less than 51% of the amount
6for the 1991 levy year constituting an extension for payment
7of principal and interest on bonds issued by the park district
8without referendum (but not including excluded non-referendum
9bonds), "debt service extension base" means an amount equal to
10that portion of the extension for the 1991 levy year
11constituting an extension for payment of principal and
12interest on bonds issued by the park district without
13referendum (but not including excluded non-referendum bonds).
14A debt service extension base established or increased at any
15time pursuant to any provision of this Law, except Section
1618-212, shall be increased each year commencing with the later
17of (i) the 2009 levy year or (ii) the first levy year in which
18this Law becomes applicable to the taxing district, by the
19lesser of 5% or the percentage increase in the Consumer Price
20Index during the 12-month calendar year preceding the levy
21year. The debt service extension base may be established or
22increased as provided under Section 18-212. "Excluded
23non-referendum bonds" means (i) bonds authorized by Public Act
2488-503 and issued under Section 20a of the Chicago Park
25District Act for aquarium and museum projects; (ii) bonds
26issued under Section 15 of the Local Government Debt Reform

 

 

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1Act; or (iii) refunding obligations issued to refund or to
2continue to refund obligations initially issued pursuant to
3referendum.
4    "Special purpose extensions" include, but are not limited
5to, extensions for levies made on an annual basis for
6unemployment and workers' compensation, self-insurance,
7contributions to pension plans, and extensions made pursuant
8to Section 6-601 of the Illinois Highway Code for a road
9district's permanent road fund whether levied annually or not.
10The extension for a special service area is not included in the
11aggregate extension.
12    "Aggregate extension base" means the taxing district's
13last preceding aggregate extension as adjusted under Sections
1418-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
15levy year 2022, for taxing districts that are specified in
16Section 18-190.7, the taxing district's aggregate extension
17base shall be calculated as provided in Section 18-190.7. An
18adjustment under Section 18-135 shall be made for the 2007
19levy year and all subsequent levy years whenever one or more
20counties within which a taxing district is located (i) used
21estimated valuations or rates when extending taxes in the
22taxing district for the last preceding levy year that resulted
23in the over or under extension of taxes, or (ii) increased or
24decreased the tax extension for the last preceding levy year
25as required by Section 18-135(c). Whenever an adjustment is
26required under Section 18-135, the aggregate extension base of

 

 

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1the taxing district shall be equal to the amount that the
2aggregate extension of the taxing district would have been for
3the last preceding levy year if either or both (i) actual,
4rather than estimated, valuations or rates had been used to
5calculate the extension of taxes for the last levy year, or
6(ii) the tax extension for the last preceding levy year had not
7been adjusted as required by subsection (c) of Section 18-135.
8    Notwithstanding any other provision of law, for levy year
92012, the aggregate extension base for West Northfield School
10District No. 31 in Cook County shall be $12,654,592.
11    Notwithstanding any other provision of law, for levy year
122022, the aggregate extension base of a home equity assurance
13program that levied at least $1,000,000 in property taxes in
14levy year 2019 or 2020 under the Home Equity Assurance Act
15shall be the amount that the program's aggregate extension
16base for levy year 2021 would have been if the program had
17levied a property tax for levy year 2021.
18    "Levy year" has the same meaning as "year" under Section
191-155.
20    "New property" means (i) the assessed value, after final
21board of review or board of appeals action, of new
22improvements or additions to existing improvements on any
23parcel of real property that increase the assessed value of
24that real property during the levy year multiplied by the
25equalization factor issued by the Department under Section
2617-30, (ii) the assessed value, after final board of review or

 

 

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1board of appeals action, of real property not exempt from real
2estate taxation, which real property was exempt from real
3estate taxation for any portion of the immediately preceding
4levy year, multiplied by the equalization factor issued by the
5Department under Section 17-30, including the assessed value,
6upon final stabilization of occupancy after new construction
7is complete, of any real property located within the
8boundaries of an otherwise or previously exempt military
9reservation that is intended for residential use and owned by
10or leased to a private corporation or other entity, (iii) in
11counties that classify in accordance with Section 4 of Article
12IX of the Illinois Constitution, an incentive property's
13additional assessed value resulting from a scheduled increase
14in the level of assessment as applied to the first year final
15board of review market value, and (iv) any increase in
16assessed value due to oil or gas production from an oil or gas
17well required to be permitted under the Hydraulic Fracturing
18Regulatory Act that was not produced in or accounted for
19during the previous levy year. In addition, the county clerk
20in a county containing a population of 3,000,000 or more shall
21include in the 1997 recovered tax increment value for any
22school district, any recovered tax increment value that was
23applicable to the 1995 tax year calculations.
24    "Qualified airport authority" means an airport authority
25organized under the Airport Authorities Act and located in a
26county bordering on the State of Wisconsin and having a

 

 

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1population in excess of 200,000 and not greater than 500,000.
2    "Recovered tax increment value" means, except as otherwise
3provided in this paragraph, the amount of the current year's
4equalized assessed value, in the first year after a
5municipality terminates the designation of an area as a
6redevelopment project area previously established under the
7Tax Increment Allocation Redevelopment Act in the Illinois
8Municipal Code, previously established under the Industrial
9Jobs Recovery Law in the Illinois Municipal Code, previously
10established under the Economic Development Project Area Tax
11Increment Act of 1995, or previously established under the
12Economic Development Area Tax Increment Allocation Act, of
13each taxable lot, block, tract, or parcel of real property in
14the redevelopment project area over and above the initial
15equalized assessed value of each property in the redevelopment
16project area. For the taxes which are extended for the 1997
17levy year, the recovered tax increment value for a non-home
18rule taxing district that first became subject to this Law for
19the 1995 levy year because a majority of its 1994 equalized
20assessed value was in an affected county or counties shall be
21increased if a municipality terminated the designation of an
22area in 1993 as a redevelopment project area previously
23established under the Tax Increment Allocation Redevelopment
24Act in the Illinois Municipal Code, previously established
25under the Industrial Jobs Recovery Law in the Illinois
26Municipal Code, or previously established under the Economic

 

 

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1Development Area Tax Increment Allocation Act, by an amount
2equal to the 1994 equalized assessed value of each taxable
3lot, block, tract, or parcel of real property in the
4redevelopment project area over and above the initial
5equalized assessed value of each property in the redevelopment
6project area. In the first year after a municipality removes a
7taxable lot, block, tract, or parcel of real property from a
8redevelopment project area established under the Tax Increment
9Allocation Redevelopment Act in the Illinois Municipal Code,
10the Industrial Jobs Recovery Law in the Illinois Municipal
11Code, or the Economic Development Area Tax Increment
12Allocation Act, "recovered tax increment value" means the
13amount of the current year's equalized assessed value of each
14taxable lot, block, tract, or parcel of real property removed
15from the redevelopment project area over and above the initial
16equalized assessed value of that real property before removal
17from the redevelopment project area.
18    Except as otherwise provided in this Section, "limiting
19rate" means a fraction the numerator of which is the last
20preceding aggregate extension base times an amount equal to
21one plus the extension limitation defined in this Section and
22the denominator of which is the current year's equalized
23assessed value of all real property in the territory under the
24jurisdiction of the taxing district during the prior levy
25year. For those taxing districts that reduced their aggregate
26extension for the last preceding levy year, except for school

 

 

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1districts that reduced their extension for educational
2purposes pursuant to Section 18-206, the highest aggregate
3extension in any of the last 3 preceding levy years shall be
4used for the purpose of computing the limiting rate. The
5denominator shall not include new property or the recovered
6tax increment value. If a new rate, a rate decrease, or a
7limiting rate increase has been approved at an election held
8after March 21, 2006, then (i) the otherwise applicable
9limiting rate shall be increased by the amount of the new rate
10or shall be reduced by the amount of the rate decrease, as the
11case may be, or (ii) in the case of a limiting rate increase,
12the limiting rate shall be equal to the rate set forth in the
13proposition approved by the voters for each of the years
14specified in the proposition, after which the limiting rate of
15the taxing district shall be calculated as otherwise provided.
16In the case of a taxing district that obtained referendum
17approval for an increased limiting rate on March 20, 2012, the
18limiting rate for tax year 2012 shall be the rate that
19generates the approximate total amount of taxes extendable for
20that tax year, as set forth in the proposition approved by the
21voters; this rate shall be the final rate applied by the county
22clerk for the aggregate of all capped funds of the district for
23tax year 2012.
24(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
25102-519, eff. 8-20-21; 102-558, eff. 8-20-21; revised
2610-5-21.)
 

 

 

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1    (35 ILCS 200/18-190.7 new)
2    Sec. 18-190.7. Alternative aggregate extension base for
3certain taxing districts; recapture.
4    (a) This Section applies to the following taxing districts
5that are subject to this Division 5:
6        (1) school districts that have a designation of
7    recognition or review according to the State Board of
8    Education's School District Financial Profile System as of
9    the first day of the levy year for which the taxing
10    district seeks to increase its aggregate extension under
11    this Section;
12        (2) park districts;
13        (3) library districts; and
14        (4) community college districts.
15    (b) Subject to the limitations of subsection (c),
16beginning in levy year 2022, a taxing district specified in
17subsection (a) may recapture certain levy amounts that are
18otherwise unavailable to the taxing district as a result of
19the taxing district not extending the maximum amount permitted
20under this Division 5 in a previous levy year. For that
21purpose, the taxing district's aggregate extension base shall
22be the greater of: (1) the taxing district's aggregate
23extension limit; or (2) the taxing district's last preceding
24aggregate extension, as adjusted under Sections 18-135,
2518-215, 18-230, 18-206, and 18-233.

 

 

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1    (c) Notwithstanding the provisions of this Section, the
2aggregate extension of a taxing district that uses an
3aggregate extension limit under this Section for a particular
4levy year may not exceed the taxing district's aggregate
5extension for the immediately preceding levy year by more than
65% unless the increase is approved by the voters under Section
718-205; however, if a taxing district is unable to recapture
8the entire unrealized levy amount in a single levy year due to
9the limitations of this subsection (c), the taxing district
10may increase its aggregate extension in each immediately
11succeeding levy year until the entire levy amount is
12recaptured, except that the increase in each succeeding levy
13year may not exceed the greater of (i) 5% or (ii) the increase
14approved by the voters under Section 18-205.
15    In order to be eligible for recapture under this Section,
16the taxing district must certify to the county clerk that the
17taxing district did not extend the maximum amount permitted
18under this Division 5 for a particular levy year. That
19certification must be made not more than 60 days after the
20taxing district files its levy ordinance or resolution with
21the county clerk for the levy year for which the taxing
22district did not extend the maximum amount permitted under
23this Division 5.
24    (d) As used in this Section, "aggregate extension limit"
25means the taxing district's last preceding aggregate extension
26if the district had utilized the maximum limiting rate

 

 

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1permitted without referendum for each of the 3 immediately
2preceding levy years, as adjusted under Section 18-135,
318-215, 18-230, 18-206, and 18-233.
 
4    Section 15. The School Code is amended by changing Section
517-2A and by adding Section 17-1.3 as follows:
 
6    (105 ILCS 5/17-1.3 new)
7    Sec. 17-1.3. Disclosure of cash balance. Notwithstanding
8any other provision of law, each school district shall
9disclose to the public, at the public hearing at which the
10district certifies its budget and levy for the taxable year,
11the cash reserve balance of all funds held by the district
12related to its operational levy and, if applicable, any
13obligations secured by those funds.
 
14    (105 ILCS 5/17-2A)  (from Ch. 122, par. 17-2A)
15    Sec. 17-2A. Interfund transfers.
16    (a) The school board of any district having a population
17of less than 500,000 inhabitants may, by proper resolution
18following a public hearing set by the school board or the
19president of the school board (that is preceded (i) by at least
20one published notice over the name of the clerk or secretary of
21the board, occurring at least 7 days and not more than 30 days
22prior to the hearing, in a newspaper of general circulation
23within the school district and (ii) by posted notice over the

 

 

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1name of the clerk or secretary of the board, at least 48 hours
2before the hearing, at the principal office of the school
3board or at the building where the hearing is to be held if a
4principal office does not exist, with both notices setting
5forth the time, date, place, and subject matter of the
6hearing), transfer money from (1) the Educational Fund to the
7Operations and Maintenance Fund or the Transportation Fund,
8(2) the Operations and Maintenance Fund to the Educational
9Fund or the Transportation Fund, (3) the Transportation Fund
10to the Educational Fund or the Operations and Maintenance
11Fund, or (4) the Tort Immunity Fund to the Operations and
12Maintenance Fund of said district, provided that, except
13during the period from July 1, 2003 through June 30, 2024, such
14transfer is made solely for the purpose of meeting one-time,
15non-recurring expenses. Except during the period from July 1,
162003 through June 30, 2026 June 30, 2024 and except as
17otherwise provided in subsection (b) of this Section, any
18other permanent interfund transfers authorized by any
19provision or judicial interpretation of this Code for which
20the transferee fund is not precisely and specifically set
21forth in the provision of this Code authorizing such transfer
22shall be made to the fund of the school district most in need
23of the funds being transferred, as determined by resolution of
24the school board.
25    (b) (Blank).
26    (c) Notwithstanding subsection (a) of this Section or any

 

 

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1other provision of this Code to the contrary, the school board
2of any school district (i) that is subject to the Property Tax
3Extension Limitation Law, (ii) that is an elementary district
4servicing students in grades K through 8, (iii) whose
5territory is in one county, (iv) that is eligible for Section
67002 Federal Impact Aid, and (v) that has no more than $81,000
7in funds remaining from refinancing bonds that were refinanced
8a minimum of 5 years prior to January 20, 2017 (the effective
9date of Public Act 99-926) may make a one-time transfer of the
10funds remaining from the refinancing bonds to the Operations
11and Maintenance Fund of the district by proper resolution
12following a public hearing set by the school board or the
13president of the school board, with notice as provided in
14subsection (a) of this Section, so long as the district meets
15the qualifications set forth in this subsection (c) on January
1620, 2017 (the effective date of Public Act 99-926).
17    (d) Notwithstanding subsection (a) of this Section or any
18other provision of this Code to the contrary, the school board
19of any school district (i) that is subject to the Property Tax
20Extension Limitation Law, (ii) that is a community unit school
21district servicing students in grades K through 12, (iii)
22whose territory is in one county, (iv) that owns property
23designated by the United States as a Superfund site pursuant
24to the federal Comprehensive Environmental Response,
25Compensation and Liability Act of 1980 (42 U.S.C. 9601 et
26seq.), and (v) that has an excess accumulation of funds in its

 

 

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1bond fund, including funds accumulated prior to July 1, 2000,
2may make a one-time transfer of those excess funds accumulated
3prior to July 1, 2000 to the Operations and Maintenance Fund of
4the district by proper resolution following a public hearing
5set by the school board or the president of the school board,
6with notice as provided in subsection (a) of this Section, so
7long as the district meets the qualifications set forth in
8this subsection (d) on August 4, 2017 (the effective date of
9Public Act 100-32).
10(Source: P.A. 101-643, eff. 6-18-20; 102-671, eff. 11-30-21.)
 
11    Section 20. The Senior Citizens Real Estate Tax Deferral
12Act is amended by changing Section 3 as follows:
 
13    (320 ILCS 30/3)  (from Ch. 67 1/2, par. 453)
14    Sec. 3. A taxpayer may, on or before March 1 of each year,
15apply to the county collector of the county where his
16qualifying property is located, or to the official designated
17by a unit of local government to collect special assessments
18on the qualifying property, as the case may be, for a deferral
19of all or a part of real estate taxes payable during that year
20for the preceding year in the case of real estate taxes other
21than special assessments, or for a deferral of any
22installments payable during that year in the case of special
23assessments, on all or part of his qualifying property. The
24application shall be on a form prescribed by the Department

 

 

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1and furnished by the collector, (a) showing that the applicant
2will be 65 years of age or older by June 1 of the year for
3which a tax deferral is claimed, (b) describing the property
4and verifying that the property is qualifying property as
5defined in Section 2, (c) certifying that the taxpayer has
6owned and occupied as his residence such property or other
7qualifying property in the State for at least the last 3 years
8except for any periods during which the taxpayer may have
9temporarily resided in a nursing or sheltered care home, and
10(d) specifying whether the deferral is for all or a part of the
11taxes, and, if for a part, the amount of deferral applied for.
12As to qualifying property not having a separate assessed
13valuation, the taxpayer shall also file with the county
14collector a written appraisal of the property prepared by a
15qualified real estate appraiser together with a certificate
16signed by the appraiser stating that he has personally
17examined the property and setting forth the value of the land
18and the value of the buildings thereon occupied by the
19taxpayer as his residence.
20    The collector shall grant the tax deferral provided such
21deferral does not exceed funds available in the Senior
22Citizens Real Estate Deferred Tax Revolving Fund and provided
23that the owner or owners of such real property have entered
24into a tax deferral and recovery agreement with the collector
25on behalf of the county or other unit of local government,
26which agreement expressly states:

 

 

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1    (1) That the total amount of taxes deferred under this
2Act, plus interest, for the year for which a tax deferral is
3claimed as well as for those previous years for which taxes are
4not delinquent and for which such deferral has been claimed
5may not exceed 80% of the taxpayer's equity interest in the
6property for which taxes are to be deferred and that, if the
7total deferred taxes plus interest equals 80% of the
8taxpayer's equity interest in the property, the taxpayer shall
9thereafter pay the annual interest due on such deferred taxes
10plus interest so that total deferred taxes plus interest will
11not exceed such 80% of the taxpayer's equity interest in the
12property. Effective as of the January 1, 2011 assessment year
13or tax year 2012 and through the 2021 tax year, and beginning
14again with the 2026 tax year, the total amount of any such
15deferral shall not exceed $5,000 per taxpayer in each tax
16year. For the 2022 tax year through the 2025 tax year, the
17total amount of any such deferral shall not exceed $7,500 per
18taxpayer in each tax year.
19    (2) That any real estate taxes deferred under this Act and
20any interest accrued thereon at the rate of 6% per year are a
21lien on the real estate and improvements thereon until paid.
22If the taxes deferred are for a tax year prior to 2023, then
23interest shall accrue at the rate of 6% per year. If the taxes
24deferred are for the 2023 tax year or any tax year thereafter,
25then interest shall accrue at the rate of 3% per year. No sale
26or transfer of such real property may be legally closed and

 

 

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1recorded until the taxes which would otherwise have been due
2on the property, plus accrued interest, have been paid unless
3the collector certifies in writing that an arrangement for
4prompt payment of the amount due has been made with his office.
5The same shall apply if the property is to be made the subject
6of a contract of sale.
7    (3) That upon the death of the taxpayer claiming the
8deferral the heirs-at-law, assignees or legatees shall have
9first priority to the real property upon which taxes have been
10deferred by paying in full the total taxes which would
11otherwise have been due, plus interest. However, if such
12heir-at-law, assignee, or legatee is a surviving spouse, the
13tax deferred status of the property shall be continued during
14the life of that surviving spouse if the spouse is 55 years of
15age or older within 6 months of the date of death of the
16taxpayer and enters into a tax deferral and recovery agreement
17before the time when deferred taxes become due under this
18Section. Any additional taxes deferred, plus interest, on the
19real property under a tax deferral and recovery agreement
20signed by a surviving spouse shall be added to the taxes and
21interest which would otherwise have been due, and the payment
22of which has been postponed during the life of such surviving
23spouse, in determining the 80% equity requirement provided by
24this Section.
25    (4) That if the taxes due, plus interest, are not paid by
26the heir-at-law, assignee or legatee or if payment is not

 

 

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1postponed during the life of a surviving spouse, the deferred
2taxes and interest shall be recovered from the estate of the
3taxpayer within one year of the date of his death. In addition,
4deferred real estate taxes and any interest accrued thereon
5are due within 90 days after any tax deferred property ceases
6to be qualifying property as defined in Section 2.
7    If payment is not made when required by this Section,
8foreclosure proceedings may be instituted under the Property
9Tax Code.
10    (5) That any joint owner has given written prior approval
11for such agreement, which written approval shall be made a
12part of such agreement.
13    (6) That a guardian for a person under legal disability
14appointed for a taxpayer who otherwise qualifies under this
15Act may act for the taxpayer in complying with this Act.
16    (7) That a taxpayer or his agent has provided to the
17satisfaction of the collector, sufficient evidence that the
18qualifying property on which the taxes are to be deferred is
19insured against fire or casualty loss for at least the total
20amount of taxes which have been deferred.
21    If the taxes to be deferred are special assessments, the
22unit of local government making the assessments shall forward
23a copy of the agreement entered into pursuant to this Section
24and the bills for such assessments to the county collector of
25the county in which the qualifying property is located.
26(Source: P.A. 102-644, eff. 8-27-21.)
 

 

 

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