Full Text of HB1279 103rd General Assembly
HB1279 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB1279 Introduced 1/31/2023, by Rep. Daniel Didech and Joyce Mason SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, beginning in taxable year 2023, the homestead exemption for persons with disabilities shall be in the amount of $8,000 (currently, $2,000). Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 15-168 as follows: | 6 | | (35 ILCS 200/15-168) | 7 | | Sec. 15-168. Homestead exemption for persons with | 8 | | disabilities. | 9 | | (a) Beginning with taxable year 2007, an
annual homestead | 10 | | exemption is granted to persons with disabilities in
the | 11 | | amount specified in subsection (a-5) of $2,000, except as | 12 | | provided in subsection (c), to
be deducted from the property's | 13 | | value as equalized or assessed
by the Department of Revenue . | 14 | | The person with a disability shall receive
the homestead | 15 | | exemption upon meeting the following
requirements: | 16 | | (1) The property must be occupied as the primary | 17 | | residence by the person with a disability. | 18 | | (2) The person with a disability must be liable for | 19 | | paying the
real estate taxes on the property. | 20 | | (3) The person with a disability must be an owner of | 21 | | record of
the property or have a legal or equitable | 22 | | interest in the
property as evidenced by a written | 23 | | instrument. In the case
of a leasehold interest in |
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| 1 | | property, the lease must be for
a single family residence. | 2 | | (a-5) Except as provided in subsection (c), the homestead | 3 | | exemption under this Section shall be in the following amount, | 4 | | which shall be deducted from the property's value as equalized | 5 | | or assessed
by the Department of Revenue: | 6 | | (1) for taxable years prior to taxable year 2023, | 7 | | $2,000; and | 8 | | (2) beginning in taxable year 2023, $8,000. | 9 | | (a-10) A person who has a disability during the taxable | 10 | | year
is eligible to apply for this homestead exemption during | 11 | | that
taxable year. Application must be made during the
| 12 | | application period in effect for the county of residence. If a
| 13 | | homestead exemption has been granted under this Section and | 14 | | the
person awarded the exemption subsequently becomes a | 15 | | resident of
a facility licensed under the Nursing Home Care | 16 | | Act, the Specialized Mental Health Rehabilitation Act of 2013, | 17 | | the ID/DD Community Care Act, or the MC/DD Act, then the
| 18 | | exemption shall continue (i) so long as the residence | 19 | | continues
to be occupied by the qualifying person's spouse or | 20 | | (ii) if the
residence remains unoccupied but is still owned by | 21 | | the person
qualified for the homestead exemption. | 22 | | (b) For the purposes of this Section, "person with a | 23 | | disability"
means a person unable to engage in any substantial | 24 | | gainful activity by reason of a medically determinable | 25 | | physical or mental impairment which can be expected to result | 26 | | in death or has lasted or can be expected to last for a |
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| 1 | | continuous period of not less than 12 months. Persons with | 2 | | disabilities filing claims under this Act shall submit proof | 3 | | of disability in such form and manner as the Department shall | 4 | | by rule and regulation prescribe. Proof that a claimant is | 5 | | eligible to receive disability benefits under the Federal | 6 | | Social Security Act shall constitute proof of disability for | 7 | | purposes of this Act. Issuance of an Illinois Person with a | 8 | | Disability Identification Card stating that the claimant is | 9 | | under a Class 2 disability, as defined in Section 4A of the | 10 | | Illinois Identification Card Act, shall constitute proof that | 11 | | the person named thereon is a person with a disability for | 12 | | purposes of this Act. A person with a disability not covered | 13 | | under the Federal Social Security Act and not presenting an | 14 | | Illinois Person with a Disability Identification Card stating | 15 | | that the claimant is under a Class 2 disability shall be | 16 | | examined by a physician, optometrist (if the person qualifies | 17 | | because of a visual disability), advanced practice registered | 18 | | nurse, or physician assistant designated by the Department, | 19 | | and his status as a person with a disability determined using | 20 | | the same standards as used by the Social Security | 21 | | Administration. The costs of any required examination shall be | 22 | | borne by the claimant. | 23 | | (c) For land improved with (i) an apartment building owned
| 24 | | and operated as a cooperative or (ii) a life care facility as
| 25 | | defined under Section 2 of the Life Care Facilities Act that is
| 26 | | considered to be a cooperative, the maximum reduction from the
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| 1 | | value of the property, as equalized or assessed by the
| 2 | | Department, shall be multiplied by the number of apartments or
| 3 | | units occupied by a person with a disability. The person with a | 4 | | disability shall
receive the homestead exemption upon meeting | 5 | | the following
requirements: | 6 | | (1) The property must be occupied as the primary | 7 | | residence by the
person with a disability. | 8 | | (2) The person with a disability must be liable by | 9 | | contract with
the owner or owners of record for paying the | 10 | | apportioned
property taxes on the property of the | 11 | | cooperative or life
care facility. In the case of a life | 12 | | care facility, the
person with a disability must be liable | 13 | | for paying the apportioned
property taxes under a life | 14 | | care contract as defined in Section 2 of the Life Care | 15 | | Facilities Act. | 16 | | (3) The person with a disability must be an owner of | 17 | | record of a
legal or equitable interest in the cooperative | 18 | | apartment
building. A leasehold interest does not meet | 19 | | this
requirement.
| 20 | | If a homestead exemption is granted under this subsection, the
| 21 | | cooperative association or management firm shall credit the
| 22 | | savings resulting from the exemption to the apportioned tax
| 23 | | liability of the qualifying person with a disability. The | 24 | | chief county
assessment officer may request reasonable proof | 25 | | that the
association or firm has properly credited the | 26 | | exemption. A
person who willfully refuses to credit an |
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| 1 | | exemption to the
qualified person with a disability is guilty | 2 | | of a Class B misdemeanor.
| 3 | | (d) The chief county assessment officer shall determine | 4 | | the
eligibility of property to receive the homestead exemption
| 5 | | according to guidelines established by the Department. After a
| 6 | | person has received an exemption under this Section, an annual
| 7 | | verification of eligibility for the exemption shall be mailed
| 8 | | to the taxpayer. | 9 | | In counties with fewer than 3,000,000 inhabitants, the | 10 | | chief county assessment officer shall provide to each
person | 11 | | granted a homestead exemption under this Section a form
to | 12 | | designate any other person to receive a duplicate of any
| 13 | | notice of delinquency in the payment of taxes assessed and
| 14 | | levied under this Code on the person's qualifying property. | 15 | | The
duplicate notice shall be in addition to the notice | 16 | | required to
be provided to the person receiving the exemption | 17 | | and shall be given in the manner required by this Code. The | 18 | | person filing
the request for the duplicate notice shall pay | 19 | | an
administrative fee of $5 to the chief county assessment
| 20 | | officer. The assessment officer shall then file the executed
| 21 | | designation with the county collector, who shall issue the
| 22 | | duplicate notices as indicated by the designation. A
| 23 | | designation may be rescinded by the person with a disability | 24 | | in the
manner required by the chief county assessment officer. | 25 | | (d-5) Notwithstanding any other provision of law, each | 26 | | chief county assessment officer may approve this exemption for |
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| 1 | | the 2020 taxable year, without application, for any property | 2 | | that was approved for this exemption for the 2019 taxable | 3 | | year, provided that: | 4 | | (1) the county board has declared a local disaster as | 5 | | provided in the Illinois Emergency Management Agency Act | 6 | | related to the COVID-19 public health emergency; | 7 | | (2) the owner of record of the property as of January | 8 | | 1, 2020 is the same as the owner of record of the property | 9 | | as of January 1, 2019; | 10 | | (3) the exemption for the 2019 taxable year has not | 11 | | been determined to be an erroneous exemption as defined by | 12 | | this Code; and | 13 | | (4) the applicant for the 2019 taxable year has not | 14 | | asked for the exemption to be removed for the 2019 or 2020 | 15 | | taxable years. | 16 | | (d-10) Notwithstanding any other provision of law, each | 17 | | chief county assessment officer may approve this exemption for | 18 | | the 2021 taxable year, without application, for any property | 19 | | that was approved for this exemption for the 2020 taxable | 20 | | year, if: | 21 | | (1) the county board has declared a local disaster as | 22 | | provided in the Illinois Emergency Management Agency Act | 23 | | related to the COVID-19 public health emergency; | 24 | | (2) the owner of record of the property as of January | 25 | | 1, 2021 is the same as the owner of record of the property | 26 | | as of January 1, 2020; |
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| 1 | | (3) the exemption for the 2020 taxable year has not | 2 | | been determined to be an erroneous exemption as defined by | 3 | | this Code; and | 4 | | (4) the taxpayer for the 2020 taxable year has not | 5 | | asked for the exemption to be removed for the 2020 or 2021 | 6 | | taxable years. | 7 | | (d-15) For taxable years 2022 through 2027, in any county | 8 | | of more than 3,000,000 residents, and in any other county | 9 | | where the county board has authorized such action by ordinance | 10 | | or resolution, a chief county assessment officer may renew | 11 | | this exemption for any person who applied for the exemption | 12 | | and presented proof of eligibility, as described in subsection | 13 | | (b) above , without an annual application as required under | 14 | | subsection (d) above . A chief county assessment officer shall | 15 | | not automatically renew an exemption under this subsection if: | 16 | | the physician, advanced practice registered nurse, | 17 | | optometrist, or physician assistant who examined the claimant | 18 | | determined that the disability is not expected to continue for | 19 | | 12 months or more; the exemption has been deemed erroneous | 20 | | since the last
application; or the claimant has reported their | 21 | | ineligibility to receive the exemption. A chief county | 22 | | assessment officer who automatically renews an exemption under | 23 | | this subsection shall notify a person of a subsequent | 24 | | determination not to automatically renew that person's | 25 | | exemption and shall provide that person with an application to | 26 | | renew the exemption. |
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| 1 | | (e) A taxpayer who claims an exemption under Section | 2 | | 15-165 or 15-169 may not claim an exemption under this | 3 | | Section.
| 4 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | 5 | | 102-895, eff. 5-23-22; revised 9-7-22.)
| 6 | | Section 99. Effective date. This Act takes effect upon | 7 | | becoming law.
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