Full Text of SB0308 94th General Assembly
SB0308 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 SB0308
Introduced 2/15/2005, by Sen. Iris Y. Martinez SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/12-30 |
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35 ILCS 200/15-178 new |
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720 ILCS 5/17A-1 |
from Ch. 38, par. 17A-1 |
30 ILCS 805/8.29 new |
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Amends the Property Tax Code. Creates a homestead improvement exemption
for the installation and maintenance of a residential fire safety sprinkler
system. Provides
that homestead properties that (i) have been improved with a fire safety sprinkler
system
after January 1, 2005 (ii) or have been modified after January 1, 2005 under a safety compliance plan are entitled to a fire safety sprinkler homestead
improvement
exemption, limited to $2,500 or the actual cost of installation, whichever is
less, for the
year that the system is installed, and $100 each year thereafter that the
system remains in
place, when that property is owned and used exclusively for a residential
purpose.
Further amends the Property Tax Code and the Criminal Code of 1961 to add
cross-references. Amends the State Mandates Act to require implementation
without
reimbursement from the State. Effective immediately.
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FISCAL NOTE ACT MAY APPLY |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT |
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A BILL FOR
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SB0308 |
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LRB094 07703 BDD 37879 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing
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| Section 12-30 and by adding Section 15-178 as follows:
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| (35 ILCS 200/12-30)
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| Sec. 12-30. Mailed notice of changed assessments; counties | 8 |
| of less than
3,000,000. In every county with less than | 9 |
| 3,000,000 inhabitants, in addition to
the publication of the | 10 |
| list of assessments in each year of a general assessment
and of | 11 |
| the list of property for which assessments have been added or | 12 |
| changed,
as provided above, a notice shall be mailed by the | 13 |
| chief county assessment
officer to each taxpayer whose | 14 |
| assessment has been changed since the last
preceding | 15 |
| assessment, using the address as it appears on the assessor's
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| records, except in the case of changes caused by a change in | 17 |
| the county
equalization factor by the Department or in the case | 18 |
| of changes resulting
from equalization by the supervisor of | 19 |
| assessments under Section 9-210,
during any year such change is | 20 |
| made. The notice may, but need not be, sent by a
township | 21 |
| assessor. The notice shall include the median level of | 22 |
| assessment in
the assessment district (as determined by the | 23 |
| most recent 3 year assessment to
sales ratio study adjusted to | 24 |
| take into account any changes in assessment
levels since the | 25 |
| data for the studies were collected), the previous year's
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| assessed value after board of review equalization, current | 27 |
| assessed value and,
in bold type, a notice of possible | 28 |
| eligibility for a homestead improvement
exemption as provided | 29 |
| in Sections 15-178 and
Section 15-180.
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| The notice shall include a statement in substantially the | 31 |
| following form:
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| "NOTICE TO TAXPAYER
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| Your property is to be assessed at the median level of | 2 |
| assessment for
your assessment district. You may check the | 3 |
| accuracy of your assessment
by dividing your assessment by the | 4 |
| median level of assessment for your
assessment district. If the | 5 |
| resulting value is greater than the estimated fair
cash value | 6 |
| of your property, you may be over-assessed. If the resulting | 7 |
| value
is less than the estimated fair cash value of your | 8 |
| property, you may be
under-assessed. You may appeal your | 9 |
| assessment to the Board of Review in the
manner described | 10 |
| elsewhere in this notice."
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| The notice shall contain a brief explanation of the | 12 |
| relationship between the
assessment and the tax bill (including | 13 |
| an explanation of the equalization
factors) and an explanation | 14 |
| that the assessment stated for the preceding year
is the | 15 |
| assessment after equalization by the board of review in the | 16 |
| preceding
year, and shall set forth the procedures and time | 17 |
| limits for appealing
assessments and that assessments of | 18 |
| property, other than farm land and coal,
are required by law to | 19 |
| be 33 1/3% of value. Where practicable, the notice
shall | 20 |
| include the reason for any increase in the property's | 21 |
| valuation. The
notice must also state the name and price per | 22 |
| copy by mail of the newspaper in
which the list of assessments | 23 |
| will be published. The form and manner of
providing the | 24 |
| information and explanations required to be in the notice shall
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| be prescribed by the Department.
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| (Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670, | 27 |
| eff. 12-2-94.)
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| (35 ILCS 200/15-178 new)
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| Sec. 15-178. Homestead improvements; fire safety system. | 30 |
| Homestead properties that (i) have been improved with a fire | 31 |
| safety sprinkler system after January 1, 2005 or (ii) have been | 32 |
| modified after January 1, 2005 to comply with a fire safety | 33 |
| compliance plan approved by the applicable local authorities | 34 |
| are entitled to a fire safety homestead improvement exemption, | 35 |
| limited to $2,500 or the actual cost of installation or |
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| modification, whichever is less, for the year that the system | 2 |
| is installed or the modification is made, and $100 each year | 3 |
| thereafter that the system or modification remains in place, in
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| equalized and
assessed value, when that property is owned and | 5 |
| used exclusively for a
residential
purpose. The exemption shall | 6 |
| be in addition to the exemption that may be
available to a
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| person under Section 15-180. The exemption shall continue for | 8 |
| as long as the
system
remains in place. The assessor or chief | 9 |
| county assessment officer may determine the
eligibility of | 10 |
| residential property to receive the homestead exemption | 11 |
| provided by this
Section by application, visual inspection, | 12 |
| questionnaire, or other reasonable methods.
The determination | 13 |
| shall be made in accordance with guidelines established by the
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| Department. For land improved with an apartment building owned | 15 |
| and operated as a
cooperative, the maximum reduction from the | 16 |
| equalized assessed value of the property
shall be multiplied by | 17 |
| the number of apartments or units in the building. Whenever the
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| cost of installing or maintaining a fire safety sprinkler | 19 |
| system or the cost of making a building modification to comply | 20 |
| with a life safety compliance plan is recouped by special | 21 |
| assessment or similar assessment imposed by a condominium | 22 |
| association or other entity upon the owner of a
condominium | 23 |
| unit or cooperative apartment or unit, the "actual cost of | 24 |
| installation or modification" for the year that the system is | 25 |
| installed or the modification is made with respect to that unit | 26 |
| or apartment shall be the
total annual amount of the special | 27 |
| assessment for each year that the assessment
is paid, up
to a | 28 |
| total of $2,500 for all years; provided that nothing in this | 29 |
| sentence
limits the amount
of the exemption that is available | 30 |
| in subsequent years.
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| "Homestead property" under this Section includes | 32 |
| residential property that is
occupied by its owner or owners as | 33 |
| his, her, or their principal dwelling place,
or that is a
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| leasehold interest on which a single family residence is | 35 |
| situated, which is
occupied as a
residence by a person who has | 36 |
| an ownership interest therein, legal or equitable
or as a
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| lessee, and on which the person is liable for the payment of | 2 |
| property taxes.
"Fire safety
sprinkler system" under this | 3 |
| Section means an automatic sprinkler system that
meets the
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| standard for such systems established by local fire protection | 5 |
| authorities or
the Office of
the State Fire Marshal.
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| For purposes of this Section, "life safety compliance plan" | 7 |
| means a plan concerning public safety adopted by a unit of | 8 |
| local government that is imposed upon a building owner as an | 9 |
| alternative or supplement to any requirement concerning a fire | 10 |
| safety sprinkler system.
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| In a cooperative where an exemption has been granted, the | 12 |
| cooperative
association or its management firm shall credit the | 13 |
| savings resulting from the
exemption
against the apportioned | 14 |
| tax liability of the owner who qualified for the
exemption. Any
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| person who willfully refuses to so credit the savings shall be | 16 |
| guilty of a
Class B
misdemeanor.
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| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 18 |
| no reimbursement
by the State is required for the | 19 |
| implementation of any mandate created by this
Section.
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| Section 10. The Criminal Code of 1961 is amended by | 21 |
| changing
Section 17A-1 as follows:
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| (720 ILCS 5/17A-1)
(from Ch. 38, par. 17A-1)
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| Sec. 17A-1. Persons under deportation order; ineligible | 24 |
| for benefits.
An individual against whom a United States | 25 |
| Immigration Judge
has issued an order of deportation which has | 26 |
| been affirmed by the Board of
Immigration Review, as well as an | 27 |
| individual who appeals such an order
pending appeal, under | 28 |
| paragraph 19 of Section 241(a) of the
Immigration and | 29 |
| Nationality Act relating to persecution of others on
account of | 30 |
| race, religion, national origin or political opinion under the
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| direction of or in association with the Nazi government of | 32 |
| Germany or its
allies, shall be ineligible for the following | 33 |
| benefits authorized by State law:
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| (a) The homestead exemptions and homestead improvement
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| exemption under
Sections 15-170, 15-175, 15-176 , 15-178, ,
and | 2 |
| 15-180 of the Property Tax Code.
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| (b) Grants under the Senior Citizens and Disabled Persons | 4 |
| Property Tax
Relief and Pharmaceutical Assistance Act.
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| (c) The double income tax exemption conferred upon persons | 6 |
| 65 years of
age or older by Section 204 of the Illinois Income | 7 |
| Tax Act.
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| (d) Grants provided by the Department on Aging.
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| (e) Reductions in vehicle registration fees under Section | 10 |
| 3-806.3 of the
Illinois Vehicle Code.
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| (f) Free fishing and reduced fishing license fees under | 12 |
| Sections 20-5
and 20-40 of the Fish and Aquatic Life Code.
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| (g) Tuition free courses for senior citizens under the | 14 |
| Senior Citizen
Courses Act.
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| (h) Any benefits under the Illinois Public Aid Code.
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| (Source: P.A. 93-715, eff. 7-12-04.)
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| Section 90. The State Mandates Act is amended by adding | 18 |
| Section 8.29 as
follows:
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| (30 ILCS 805/8.29 new)
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| Sec. 8.29. Exempt mandate. Notwithstanding Sections 6 and 8 | 21 |
| of this
Act, no reimbursement by the State is required for the | 22 |
| implementation of
any mandate created by this amendatory Act of | 23 |
| the 94th General Assembly.
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| Section 99. Effective date. This Act takes effect upon | 25 |
| becoming law. |
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