Full Text of SB1975 102nd General Assembly
SB1975enr 102ND GENERAL ASSEMBLY |
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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 Department of Revenue Law of the
Civil | 5 | | Administrative Code of Illinois is amended by adding Sections | 6 | | 2505-805 as follows: | 7 | | (20 ILCS 2505/2505-805 new) | 8 | | Sec. 2505-805. Veterans property tax study. The Department | 9 | | shall conduct a study of the impact of the homestead exemption | 10 | | for veterans with disabilities on the property tax base for | 11 | | St. Clair County, Lake County, Will County, Madison County, | 12 | | Rock Island County, and DuPage County. The study shall be | 13 | | completed no later than June 30, 2023. A report of the | 14 | | Department's findings shall be submitted to the Governor and | 15 | | the General Assembly as soon as possible after the study is | 16 | | complete. | 17 | | Section 10. The Property Tax Code is amended by changing | 18 | | Sections 9-275, 15-10, 15-168, 15-169, 15-170, 15-172, 15-175, | 19 | | and 18-185 and by adding Section 18-190.7 as follows: | 20 | | (35 ILCS 200/9-275) | 21 | | Sec. 9-275. Erroneous homestead exemptions. |
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| 1 | | (a) For purposes of this Section: | 2 | | "Erroneous homestead exemption" means a homestead | 3 | | exemption that was granted for real property in a taxable year | 4 | | if the property was not eligible for that exemption in that | 5 | | taxable year. If the taxpayer receives an erroneous homestead | 6 | | exemption under a single Section of this Code for the same | 7 | | property in multiple years, that exemption is considered a | 8 | | single erroneous homestead exemption for purposes of this | 9 | | Section. However, if the taxpayer receives erroneous homestead | 10 | | exemptions under multiple Sections of this Code for the same | 11 | | property, or if the taxpayer receives erroneous homestead | 12 | | exemptions under the same Section of this Code for multiple | 13 | | properties, then each of those exemptions is considered a | 14 | | separate erroneous homestead exemption for purposes of this | 15 | | Section. | 16 | | "Homestead exemption" means an exemption under Section | 17 | | 15-165 (veterans with disabilities), 15-167 (returning | 18 | | veterans), 15-168 (persons with disabilities), 15-169 | 19 | | (standard homestead for veterans with disabilities), 15-170 | 20 | | (senior citizens), 15-172 ( low-income senior citizens | 21 | | assessment freeze), 15-175 (general homestead), 15-176 | 22 | | (alternative general homestead), or 15-177 (long-time | 23 | | occupant). | 24 | | "Erroneous exemption principal amount" means the total | 25 | | difference between the property taxes actually billed to a | 26 | | property index number and the amount of property taxes that |
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| 1 | | would have been billed but for the erroneous exemption or | 2 | | exemptions. | 3 | | "Taxpayer" means the property owner or leasehold owner | 4 | | that erroneously received a homestead exemption upon property. | 5 | | (b) Notwithstanding any other provision of law, in | 6 | | counties with 3,000,000 or more inhabitants, the chief county | 7 | | assessment officer shall include the following information | 8 | | with each assessment notice sent in a general assessment year: | 9 | | (1) a list of each homestead exemption available under Article | 10 | | 15 of this Code and a description of the eligibility criteria | 11 | | for that exemption, including the number of assessment years | 12 | | of automatic renewal remaining on a current senior citizens | 13 | | homestead exemption if such an exemption has been applied to | 14 | | the property; (2) a list of each homestead exemption applied | 15 | | to the property in the current assessment year; (3) | 16 | | information regarding penalties and interest that may be | 17 | | incurred under this Section if the taxpayer received an | 18 | | erroneous homestead exemption in a previous taxable year; and | 19 | | (4) notice of the 60-day grace period available under this | 20 | | subsection. If, within 60 days after receiving his or her | 21 | | assessment notice, the taxpayer notifies the chief county | 22 | | assessment officer that he or she received an erroneous | 23 | | homestead exemption in a previous taxable year, and if the | 24 | | taxpayer pays the erroneous exemption principal amount, plus | 25 | | interest as provided in subsection (f), then the taxpayer | 26 | | shall not be liable for the penalties provided in subsection |
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| 1 | | (f) with respect to that exemption. | 2 | | (c) In counties with 3,000,000 or more inhabitants, when | 3 | | the chief county assessment officer determines that one or | 4 | | more erroneous homestead exemptions was applied to the | 5 | | property, the erroneous exemption principal amount, together | 6 | | with all applicable interest and penalties as provided in | 7 | | subsections (f) and (j), shall constitute a lien in the name of | 8 | | the People of Cook County on the property receiving the | 9 | | erroneous homestead exemption. Upon becoming aware of the | 10 | | existence of one or more erroneous homestead exemptions, the | 11 | | chief county assessment officer shall cause to be served, by | 12 | | both regular mail and certified mail, a notice of discovery as | 13 | | set forth in subsection (c-5). The chief county assessment | 14 | | officer in a county with 3,000,000 or more inhabitants may | 15 | | cause a lien to be recorded against property that (1) is | 16 | | located in the county and (2) received one or more erroneous | 17 | | homestead exemptions if, upon determination of the chief | 18 | | county assessment officer, the taxpayer received: (A) one or 2 | 19 | | erroneous homestead exemptions for real property, including at | 20 | | least one erroneous homestead exemption granted for the | 21 | | property against which the lien is sought, during any of the 3 | 22 | | collection years immediately prior to the current collection | 23 | | year in which the notice of discovery is served; or (B) 3 or | 24 | | more erroneous homestead exemptions for real property, | 25 | | including at least one erroneous homestead exemption granted | 26 | | for the property against which the lien is sought, during any |
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| 1 | | of the 6 collection years immediately prior to the current | 2 | | collection year in which the notice of discovery is served. | 3 | | Prior to recording the lien against the property, the chief | 4 | | county assessment officer shall cause to be served, by both | 5 | | regular mail and certified mail, return receipt requested, on | 6 | | the person to whom the most recent tax bill was mailed and the | 7 | | owner of record, a notice of intent to record a lien against | 8 | | the property. The chief county assessment officer shall cause | 9 | | the notice of intent to record a lien to be served within 3 | 10 | | years from the date on which the notice of discovery was | 11 | | served. | 12 | | (c-5) The notice of discovery described in subsection (c) | 13 | | shall: (1) identify, by property index number, the property | 14 | | for which the chief county assessment officer has knowledge | 15 | | indicating the existence of an erroneous homestead exemption; | 16 | | (2) set forth the taxpayer's liability for principal, | 17 | | interest, penalties, and administrative costs including, but | 18 | | not limited to, recording fees described in subsection (f); | 19 | | (3) inform the taxpayer that he or she will be served with a | 20 | | notice of intent to record a lien within 3 years from the date | 21 | | of service of the notice of discovery; (4) inform the taxpayer | 22 | | that he or she may pay the outstanding amount, plus interest, | 23 | | penalties, and administrative costs at any time prior to being | 24 | | served with the notice of intent to record a lien or within 30 | 25 | | days after the notice of intent to record a lien is served; and | 26 | | (5) inform the taxpayer that, if the taxpayer provided notice |
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| 1 | | to the chief county assessment officer as provided in | 2 | | subsection (d-1) of Section 15-175 of this Code, upon | 3 | | submission by the taxpayer of evidence of timely notice and | 4 | | receipt thereof by the chief county assessment officer, the | 5 | | chief county assessment officer will withdraw the notice of | 6 | | discovery and reissue a notice of discovery in compliance with | 7 | | this Section in which the taxpayer is not liable for interest | 8 | | and penalties for the current tax year in which the notice was | 9 | | received. | 10 | | For the purposes of this subsection (c-5): | 11 | | "Collection year" means the year in which the first and | 12 | | second installment of the current tax year is billed. | 13 | | "Current tax year" means the year prior to the collection | 14 | | year. | 15 | | (d) The notice of intent to record a lien described in | 16 | | subsection (c) shall: (1) identify, by property index number, | 17 | | the property against which the lien is being sought; (2) | 18 | | identify each specific homestead exemption that was | 19 | | erroneously granted and the year or years in which each | 20 | | exemption was granted; (3) set forth the erroneous exemption | 21 | | principal amount due and the interest amount and any penalty | 22 | | and administrative costs due; (4) inform the taxpayer that he | 23 | | or she may request a hearing within 30 days after service and | 24 | | may appeal the hearing officer's ruling to the circuit court; | 25 | | (5) inform the taxpayer that he or she may pay the erroneous | 26 | | exemption principal amount, plus interest and penalties, |
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| 1 | | within 30 days after service; and (6) inform the taxpayer | 2 | | that, if the lien is recorded against the property, the amount | 3 | | of the lien will be adjusted to include the applicable | 4 | | recording fee and that fees for recording a release of the lien | 5 | | shall be incurred by the taxpayer. A lien shall not be filed | 6 | | pursuant to this Section if the taxpayer pays the erroneous | 7 | | exemption principal amount, plus penalties and interest, | 8 | | within 30 days of service of the notice of intent to record a | 9 | | lien. | 10 | | (e) The notice of intent to record a lien shall also | 11 | | include a form that the taxpayer may return to the chief county | 12 | | assessment officer to request a hearing. The taxpayer may | 13 | | request a hearing by returning the form within 30 days after | 14 | | service. The hearing shall be held within 90 days after the | 15 | | taxpayer is served. The chief county assessment officer shall | 16 | | promulgate rules of service and procedure for the hearing. The | 17 | | chief county assessment officer must generally follow rules of | 18 | | evidence and practices that prevail in the county circuit | 19 | | courts, but, because of the nature of these proceedings, the | 20 | | chief county assessment officer is not bound by those rules in | 21 | | all particulars. The chief county assessment officer shall | 22 | | appoint a hearing officer to oversee the hearing. The taxpayer | 23 | | shall be allowed to present evidence to the hearing officer at | 24 | | the hearing. After taking into consideration all the relevant | 25 | | testimony and evidence, the hearing officer shall make an | 26 | | administrative decision on whether the taxpayer was |
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| 1 | | erroneously granted a homestead exemption for the taxable year | 2 | | in question. The taxpayer may appeal the hearing officer's | 3 | | ruling to the circuit court of the county where the property is | 4 | | located as a final administrative decision under the | 5 | | Administrative Review Law. | 6 | | (f) A lien against the property imposed under this Section | 7 | | shall be filed with the county recorder of deeds, but may not | 8 | | be filed sooner than 60 days after the notice of intent to | 9 | | record a lien was delivered to the taxpayer if the taxpayer | 10 | | does not request a hearing, or until the conclusion of the | 11 | | hearing and all appeals if the taxpayer does request a | 12 | | hearing. If a lien is filed pursuant to this Section and the | 13 | | taxpayer received one or 2 erroneous homestead exemptions | 14 | | during any of the 3 collection years immediately prior to the | 15 | | current collection year in which the notice of discovery is | 16 | | served, then the erroneous exemption principal amount, plus | 17 | | 10% interest per annum or portion thereof from the date the | 18 | | erroneous exemption principal amount would have become due if | 19 | | properly included in the tax bill, shall be charged against | 20 | | the property by the chief county assessment officer. However, | 21 | | if a lien is filed pursuant to this Section and the taxpayer | 22 | | received 3 or more erroneous homestead exemptions during any | 23 | | of the 6 collection years immediately prior to the current | 24 | | collection year in which the notice of discovery is served, | 25 | | the erroneous exemption principal amount, plus a penalty of | 26 | | 50% of the total amount of the erroneous exemption principal |
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| 1 | | amount for that property and 10% interest per annum or portion | 2 | | thereof from the date the erroneous exemption principal amount | 3 | | would have become due if properly included in the tax bill, | 4 | | shall be charged against the property by the chief county | 5 | | assessment officer. If a lien is filed pursuant to this | 6 | | Section, the taxpayer shall not be liable for interest that | 7 | | accrues between the date the notice of discovery is served and | 8 | | the date the lien is filed. Before recording the lien with the | 9 | | county recorder of deeds, the chief county assessment officer | 10 | | shall adjust the amount of the lien to add administrative | 11 | | costs, including but not limited to the applicable recording | 12 | | fee, to the total lien amount. | 13 | | (g) If a person received an erroneous homestead exemption | 14 | | under Section 15-170 and: (1) the person was the spouse, | 15 | | child, grandchild, brother, sister, niece, or nephew of the | 16 | | previous taxpayer; and (2) the person received the property by | 17 | | bequest or inheritance; then the person is not liable for the | 18 | | penalties imposed under this Section for any year or years | 19 | | during which the chief county assessment officer did not | 20 | | require an annual application for the exemption or, in a | 21 | | county with 3,000,000 or more inhabitants, an application for | 22 | | renewal of a multi-year exemption pursuant to subsection (i) | 23 | | of Section 15-170, as the case may be. However, that person is | 24 | | responsible for any interest owed under subsection (f). | 25 | | (h) If the erroneous homestead exemption was granted as a | 26 | | result of a clerical error or omission on the part of the chief |
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| 1 | | county assessment officer, and if the taxpayer has paid the | 2 | | tax bills as received for the year in which the error occurred, | 3 | | then the interest and penalties authorized by this Section | 4 | | with respect to that homestead exemption shall not be | 5 | | chargeable to the taxpayer. However, nothing in this Section | 6 | | shall prevent the collection of the erroneous exemption | 7 | | principal amount due and owing. | 8 | | (i) A lien under this Section is not valid as to (1) any | 9 | | bona fide purchaser for value without notice of the erroneous | 10 | | homestead exemption whose rights in and to the underlying | 11 | | parcel arose after the erroneous homestead exemption was | 12 | | granted but before the filing of the notice of lien; or (2) any | 13 | | mortgagee, judgment creditor, or other lienor whose rights in | 14 | | and to the underlying parcel arose before the filing of the | 15 | | notice of lien. A title insurance policy for the property that | 16 | | is issued by a title company licensed to do business in the | 17 | | State showing that the property is free and clear of any liens | 18 | | imposed under this Section shall be prima facie evidence that | 19 | | the taxpayer is without notice of the erroneous homestead | 20 | | exemption. Nothing in this Section shall be deemed to impair | 21 | | the rights of subsequent creditors and subsequent purchasers | 22 | | under Section 30 of the Conveyances Act. | 23 | | (j) When a lien is filed against the property pursuant to | 24 | | this Section, the chief county assessment officer shall mail a | 25 | | copy of the lien to the person to whom the most recent tax bill | 26 | | was mailed and to the owner of record, and the outstanding |
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| 1 | | liability created by such a lien is due and payable within 30 | 2 | | days after the mailing of the lien by the chief county | 3 | | assessment officer. This liability is deemed delinquent and | 4 | | shall bear interest beginning on the day after the due date at | 5 | | a rate of 1.5% per month or portion thereof. Payment shall be | 6 | | made to the county treasurer. Upon receipt of the full amount | 7 | | due, as determined by the chief county assessment officer, the | 8 | | county treasurer shall distribute the amount paid as provided | 9 | | in subsection (k). Upon presentment by the taxpayer to the | 10 | | chief county assessment officer of proof of payment of the | 11 | | total liability, the chief county assessment officer shall | 12 | | provide in reasonable form a release of the lien. The release | 13 | | of the lien provided shall clearly inform the taxpayer that it | 14 | | is the responsibility of the taxpayer to record the lien | 15 | | release form with the county recorder of deeds and to pay any | 16 | | applicable recording fees. | 17 | | (k) The county treasurer shall pay collected erroneous | 18 | | exemption principal amounts, pro rata, to the taxing | 19 | | districts, or their legal successors, that levied upon the | 20 | | subject property in the taxable year or years for which the | 21 | | erroneous homestead exemptions were granted, except as set | 22 | | forth in this Section. The county treasurer shall deposit | 23 | | collected penalties and interest into a special fund | 24 | | established by the county treasurer to offset the costs of | 25 | | administration of the provisions of this Section by the chief | 26 | | county assessment officer's office, as appropriated by the |
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| 1 | | county board. If the costs of administration of this Section | 2 | | exceed the amount of interest and penalties collected in the | 3 | | special fund, the chief county assessor shall be reimbursed by | 4 | | each taxing district or their legal successors for those | 5 | | costs. Such costs shall be paid out of the funds collected by | 6 | | the county treasurer on behalf of each taxing district | 7 | | pursuant to this Section. | 8 | | (l) The chief county assessment officer in a county with | 9 | | 3,000,000 or more inhabitants shall establish an amnesty | 10 | | period for all taxpayers owing any tax due to an erroneous | 11 | | homestead exemption granted in a tax year prior to the 2013 tax | 12 | | year. The amnesty period shall begin on the effective date of | 13 | | this amendatory Act of the 98th General Assembly and shall run | 14 | | through December 31, 2013. If, during the amnesty period, the | 15 | | taxpayer pays the entire arrearage of taxes due for tax years | 16 | | prior to 2013, the county clerk shall abate and not seek to | 17 | | collect any interest or penalties that may be applicable and | 18 | | shall not seek civil or criminal prosecution for any taxpayer | 19 | | for tax years prior to 2013. Failure to pay all such taxes due | 20 | | during the amnesty period established under this Section shall | 21 | | invalidate the amnesty period for that taxpayer. | 22 | | The chief county assessment officer in a county with | 23 | | 3,000,000 or more inhabitants shall (i) mail notice of the | 24 | | amnesty period with the tax bills for the second installment | 25 | | of taxes for the 2012 assessment year and (ii) as soon as | 26 | | possible after the effective date of this amendatory Act of |
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| 1 | | the 98th General Assembly, publish notice of the amnesty | 2 | | period in a newspaper of general circulation in the county. | 3 | | Notices shall include information on the amnesty period, its | 4 | | purpose, and the method by which to make payment. | 5 | | Taxpayers who are a party to any criminal investigation or | 6 | | to any civil or criminal litigation that is pending in any | 7 | | circuit court or appellate court, or in the Supreme Court of | 8 | | this State, for nonpayment, delinquency, or fraud in relation | 9 | | to any property tax imposed by any taxing district located in | 10 | | the State on the effective date of this amendatory Act of the | 11 | | 98th General Assembly may not take advantage of the amnesty | 12 | | period. | 13 | | A taxpayer who has claimed 3 or more homestead exemptions | 14 | | in error shall not be eligible for the amnesty period | 15 | | established under this subsection.
| 16 | | (m) Notwithstanding any other provision of law, for | 17 | | taxable years 2019 through 2023, in counties with 3,000,000 or | 18 | | more inhabitants, the chief county assessment officer shall, | 19 | | if he or she learns that a taxpayer who has been granted a | 20 | | senior citizens homestead exemption has died during the period | 21 | | to which the exemption applies, send a notice to the address on | 22 | | record for the owner of record of the property notifying the | 23 | | owner that the exemption will be terminated unless, within 90 | 24 | | days after the notice is sent, the chief county assessment | 25 | | officer is provided with a basis to continue the exemption. | 26 | | The notice shall be sent by first-class mail, in an envelope |
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| 1 | | that bears on its front, in boldface red lettering that is at | 2 | | least one inch in size, the words "Notice of Exemption | 3 | | Termination"; however, if the taxpayer elects to receive the | 4 | | notice by email and provides an email address, then the notice | 5 | | shall be sent by email. | 6 | | (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
| 7 | | (35 ILCS 200/15-10)
| 8 | | Sec. 15-10. Exempt property; procedures for certification. | 9 | | (a) All property
granted an exemption by the Department | 10 | | pursuant to the requirements of
Section 15-5 and
described in | 11 | | the Sections following Section 15-30 and preceding Section | 12 | | 16-5,
to the extent therein limited, is exempt from taxation.
| 13 | | In order to maintain that exempt status, the titleholder or | 14 | | the owner of the
beneficial interest of any property
that
is | 15 | | exempt must file with the chief county assessment
officer, on | 16 | | or before January 31 of each year (May 31 in the case of | 17 | | property
exempted by Section 15-170), an affidavit stating | 18 | | whether there has been any
change in the ownership or use of | 19 | | the property, the status of the
owner-resident, the | 20 | | satisfaction by a relevant hospital entity of the condition | 21 | | for an exemption under Section 15-86, or that a veteran with a | 22 | | disability who qualifies under Section 15-165
owned and used | 23 | | the property as of January 1 of that year.
The nature of any
| 24 | | change shall be stated in the affidavit. Failure to file an | 25 | | affidavit shall,
in the discretion of the assessment officer, |
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| 1 | | constitute cause to terminate the
exemption of that property, | 2 | | notwithstanding any other provision of this Code.
Owners of 5 | 3 | | or more such exempt parcels within a county may file a single
| 4 | | annual affidavit in lieu of an affidavit for each parcel. The | 5 | | assessment
officer, upon request, shall furnish an affidavit | 6 | | form to the owners, in which
the owner may state whether there | 7 | | has been any change in the ownership or use
of the property or | 8 | | status of the owner or resident as of January 1 of that
year. | 9 | | The owner of 5 or more exempt parcels shall list all the | 10 | | properties
giving the same information for each parcel as | 11 | | required of owners who file
individual affidavits.
| 12 | | (b) However, titleholders or owners of the beneficial | 13 | | interest in any property
exempted under any of the following | 14 | | provisions are not required to
submit an annual filing under | 15 | | this Section:
| 16 | | (1) Section 15-45 (burial grounds) in counties of less | 17 | | than 3,000,000
inhabitants and owned by a not-for-profit
| 18 | | organization.
| 19 | | (2) Section 15-40.
| 20 | | (3) Section 15-50 (United States property).
| 21 | | (c) If there is a change in use or ownership, however, | 22 | | notice must be filed
pursuant to Section 15-20.
| 23 | | (d) An application for homestead exemptions shall be filed | 24 | | as provided in
Section 15-170 (senior citizens homestead | 25 | | exemption), Section 15-172 ( low-income senior
citizens | 26 | | assessment freeze homestead exemption), and Sections
15-175 |
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| 1 | | (general homestead exemption), 15-176
(general alternative
| 2 | | homestead exemption), and 15-177 (long-time occupant homestead | 3 | | exemption), respectively.
| 4 | | (e) For purposes of determining satisfaction of the | 5 | | condition for an exemption under Section 15-86: | 6 | | (1) The "year for which exemption is sought" is the | 7 | | year prior to the year in which the affidavit is due. | 8 | | (2) The "hospital year" is the fiscal year of the | 9 | | relevant hospital entity, or the fiscal year of one of the | 10 | | hospitals in the hospital system if the relevant hospital | 11 | | entity is a hospital system with members with different | 12 | | fiscal years, that ends in the year prior to the year in | 13 | | which the affidavit is due. However, if that fiscal year | 14 | | ends 3 months or less before the date on which the | 15 | | affidavit is due, the relevant hospital entity shall file | 16 | | an interim affidavit based on the currently available | 17 | | information, and shall file a supplemental affidavit | 18 | | within 90 days of date on which the application was due, if | 19 | | the information in the relevant hospital entity's audited | 20 | | financial statements changes the interim affidavit's | 21 | | statement concerning the entity's compliance with the | 22 | | calculation required by Section 15-86. | 23 | | (3) The affidavit shall be accompanied by an exhibit | 24 | | prepared by the relevant hospital entity showing (A) the | 25 | | value of the relevant hospital entity's services and | 26 | | activities, if any, under items (1) through (7) of |
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| 1 | | subsection (e) of Section 15-86, stated separately for | 2 | | each item, and (B) the value relating to the relevant | 3 | | hospital entity's estimated property tax liability under | 4 | | paragraphs (A), (B), and (C) of item (1) of subsection (g) | 5 | | of Section 15-86; under paragraphs (A), (B), and (C) of | 6 | | item (2) of subsection (g) of Section 15-86; and under | 7 | | item (3) of subsection (g) of Section 15-86. | 8 | | (Source: P.A. 99-143, eff. 7-27-15.)
| 9 | | (35 ILCS 200/15-168) | 10 | | Sec. 15-168. Homestead exemption for persons with | 11 | | disabilities. | 12 | | (a) Beginning with taxable year 2007, an
annual homestead | 13 | | exemption is granted to persons with disabilities in
the | 14 | | amount of $2,000, except as provided in subsection (c), to
be | 15 | | deducted from the property's value as equalized or assessed
by | 16 | | the Department of Revenue. The person with a disability shall | 17 | | receive
the homestead exemption upon meeting the following
| 18 | | requirements: | 19 | | (1) The property must be occupied as the primary | 20 | | residence by the person with a disability. | 21 | | (2) The person with a disability must be liable for | 22 | | paying the
real estate taxes on the property. | 23 | | (3) The person with a disability must be an owner of | 24 | | record of
the property or have a legal or equitable | 25 | | interest in the
property as evidenced by a written |
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| 1 | | instrument. In the case
of a leasehold interest in | 2 | | property, the lease must be for
a single family residence. | 3 | | A person who has a disability during the taxable year
is | 4 | | eligible to apply for this homestead exemption during that
| 5 | | taxable year. Application must be made during the
application | 6 | | period in effect for the county of residence. If a
homestead | 7 | | exemption has been granted under this Section and the
person | 8 | | awarded the exemption subsequently becomes a resident of
a | 9 | | facility licensed under the Nursing Home Care Act, the | 10 | | Specialized Mental Health Rehabilitation Act of 2013, the | 11 | | ID/DD Community Care Act, or the MC/DD Act, then the
exemption | 12 | | shall continue (i) so long as the residence continues
to be | 13 | | occupied by the qualifying person's spouse or (ii) if the
| 14 | | residence remains unoccupied but is still owned by the person
| 15 | | qualified for the homestead exemption. | 16 | | (b) For the purposes of this Section, "person with a | 17 | | disability"
means a person unable to engage in any substantial | 18 | | gainful activity by reason of a medically determinable | 19 | | physical or mental impairment which can be expected to result | 20 | | in death or has lasted or can be expected to last for a | 21 | | continuous period of not less than 12 months. Persons with | 22 | | disabilities filing claims under this Act shall submit proof | 23 | | of disability in such form and manner as the Department shall | 24 | | by rule and regulation prescribe. Proof that a claimant is | 25 | | eligible to receive disability benefits under the Federal | 26 | | Social Security Act shall constitute proof of disability for |
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| 1 | | purposes of this Act. Issuance of an Illinois Person with a | 2 | | Disability Identification Card stating that the claimant is | 3 | | under a Class 2 disability, as defined in Section 4A of the | 4 | | Illinois Identification Card Act, shall constitute proof that | 5 | | the person named thereon is a person with a disability for | 6 | | purposes of this Act. A person with a disability not covered | 7 | | under the Federal Social Security Act and not presenting an | 8 | | Illinois Person with a Disability Identification Card stating | 9 | | that the claimant is under a Class 2 disability shall be | 10 | | examined by a physician, optometrist (if the person qualifies | 11 | | because of a visual disability), advanced practice registered | 12 | | nurse, or physician assistant designated by the Department, | 13 | | and his status as a person with a disability determined using | 14 | | the same standards as used by the Social Security | 15 | | Administration. The costs of any required examination shall be | 16 | | borne by the claimant. | 17 | | (c) For land improved with (i) an apartment building owned
| 18 | | and operated as a cooperative or (ii) a life care facility as
| 19 | | defined under Section 2 of the Life Care Facilities Act that is
| 20 | | considered to be a cooperative, the maximum reduction from the
| 21 | | value of the property, as equalized or assessed by the
| 22 | | Department, shall be multiplied by the number of apartments or
| 23 | | units occupied by a person with a disability. The person with a | 24 | | disability shall
receive the homestead exemption upon meeting | 25 | | the following
requirements: | 26 | | (1) The property must be occupied as the primary |
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| 1 | | residence by the
person with a disability. | 2 | | (2) The person with a disability must be liable by | 3 | | contract with
the owner or owners of record for paying the | 4 | | apportioned
property taxes on the property of the | 5 | | cooperative or life
care facility. In the case of a life | 6 | | care facility, the
person with a disability must be liable | 7 | | for paying the apportioned
property taxes under a life | 8 | | care contract as defined in Section 2 of the Life Care | 9 | | Facilities Act. | 10 | | (3) The person with a disability must be an owner of | 11 | | record of a
legal or equitable interest in the cooperative | 12 | | apartment
building. A leasehold interest does not meet | 13 | | this
requirement.
| 14 | | If a homestead exemption is granted under this subsection, the
| 15 | | cooperative association or management firm shall credit the
| 16 | | savings resulting from the exemption to the apportioned tax
| 17 | | liability of the qualifying person with a disability. The | 18 | | chief county
assessment officer may request reasonable proof | 19 | | that the
association or firm has properly credited the | 20 | | exemption. A
person who willfully refuses to credit an | 21 | | exemption to the
qualified person with a disability is guilty | 22 | | of a Class B misdemeanor.
| 23 | | (d) The chief county assessment officer shall determine | 24 | | the
eligibility of property to receive the homestead exemption
| 25 | | according to guidelines established by the Department. After a
| 26 | | person has received an exemption under this Section, an annual
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| 1 | | verification of eligibility for the exemption shall be mailed
| 2 | | to the taxpayer. | 3 | | In counties with fewer than 3,000,000 inhabitants, the | 4 | | chief county assessment officer shall provide to each
person | 5 | | granted a homestead exemption under this Section a form
to | 6 | | designate any other person to receive a duplicate of any
| 7 | | notice of delinquency in the payment of taxes assessed and
| 8 | | levied under this Code on the person's qualifying property. | 9 | | The
duplicate notice shall be in addition to the notice | 10 | | required to
be provided to the person receiving the exemption | 11 | | and shall be given in the manner required by this Code. The | 12 | | person filing
the request for the duplicate notice shall pay | 13 | | an
administrative fee of $5 to the chief county assessment
| 14 | | officer. The assessment officer shall then file the executed
| 15 | | designation with the county collector, who shall issue the
| 16 | | duplicate notices as indicated by the designation. A
| 17 | | designation may be rescinded by the person with a disability | 18 | | in the
manner required by the chief county assessment officer. | 19 | | (d-5) Notwithstanding any other provision of law, each | 20 | | chief county assessment officer may approve this exemption for | 21 | | the 2020 taxable year, without application, for any property | 22 | | that was approved for this exemption for the 2019 taxable | 23 | | year, provided that: | 24 | | (1) the county board has declared a local disaster as | 25 | | provided in the Illinois Emergency Management Agency Act | 26 | | related to the COVID-19 public health emergency; |
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| 1 | | (2) the owner of record of the property as of January | 2 | | 1, 2020 is the same as the owner of record of the property | 3 | | as of January 1, 2019; | 4 | | (3) the exemption for the 2019 taxable year has not | 5 | | been determined to be an erroneous exemption as defined by | 6 | | this Code; and | 7 | | (4) the applicant for the 2019 taxable year has not | 8 | | asked for the exemption to be removed for the 2019 or 2020 | 9 | | taxable years. | 10 | | (d-10) Notwithstanding any other provision of law, each | 11 | | chief county assessment officer may approve this exemption for | 12 | | the 2021 taxable year, without application, for any property | 13 | | that was approved for this exemption for the 2020 taxable | 14 | | year, if: | 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, 2021 is the same as the owner of record of the property | 20 | | as of January 1, 2020; | 21 | | (3) the exemption for the 2020 taxable year has not | 22 | | been determined to be an erroneous exemption as defined by | 23 | | this Code; and | 24 | | (4) the taxpayer for the 2020 taxable year has not | 25 | | asked for the exemption to be removed for the 2020 or 2021 | 26 | | taxable years. |
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| 1 | | (d-15) For taxable years 2022 through 2027, in any county | 2 | | of more than 3,000,000 residents, and in any other county | 3 | | where the county board has authorized such action by ordinance | 4 | | or resolution, a chief county assessment officer may renew | 5 | | this exemption for any person who applied for the exemption | 6 | | and presented proof of eligibility, as described in subsection | 7 | | (b) above, without an annual application as required under | 8 | | subsection (d) above. A chief county assessment officer shall | 9 | | not automatically renew an exemption under this subsection if: | 10 | | the physician, advanced practice registered nurse, | 11 | | optometrist, or physician assistant who examined the claimant | 12 | | determined that the disability is not expected to continue for | 13 | | 12 months or more; the exemption has been deemed erroneous | 14 | | since the last
application; or the claimant has reported their | 15 | | ineligibility to receive the exemption. A chief county | 16 | | assessment officer who automatically renews an exemption under | 17 | | this subsection shall notify a person of a subsequent | 18 | | determination not to automatically renew that person's | 19 | | exemption and shall provide that person with an application to | 20 | | renew the exemption. | 21 | | (e) A taxpayer who claims an exemption under Section | 22 | | 15-165 or 15-169 may not claim an exemption under this | 23 | | Section.
| 24 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.) | 25 | | (35 ILCS 200/15-169) |
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| 1 | | Sec. 15-169. Homestead exemption for veterans with | 2 | | disabilities. | 3 | | (a) Beginning with taxable year 2007, an annual homestead | 4 | | exemption, limited to the amounts set forth in subsections (b) | 5 | | and (b-3), is granted for property that is used as a qualified | 6 | | residence by a veteran with a disability. | 7 | | (b) For taxable years prior to 2015, the amount of the | 8 | | exemption under this Section is as follows: | 9 | | (1) for veterans with a service-connected disability | 10 | | of at least (i) 75% for exemptions granted in taxable | 11 | | years 2007 through 2009 and (ii) 70% for exemptions | 12 | | granted in taxable year 2010 and each taxable year | 13 | | thereafter, as certified by the United States Department | 14 | | of Veterans Affairs, the annual exemption is $5,000; and | 15 | | (2) for veterans with a service-connected disability | 16 | | of at least 50%, but less than (i) 75% for exemptions | 17 | | granted in taxable years 2007 through 2009 and (ii) 70% | 18 | | for exemptions granted in taxable year 2010 and each | 19 | | taxable year thereafter, as certified by the United States | 20 | | Department of Veterans Affairs, the annual exemption is | 21 | | $2,500. | 22 | | (b-3) For taxable years 2015 and thereafter: | 23 | | (1) if the veteran has a service connected disability | 24 | | of 30% or more but less than 50%, as certified by the | 25 | | United States Department of Veterans Affairs, then the | 26 | | annual exemption is $2,500; |
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| 1 | | (2) if the veteran has a service connected disability | 2 | | of 50% or more but less than 70%, as certified by the | 3 | | United States Department of Veterans Affairs, then the | 4 | | annual exemption is $5,000; and | 5 | | (3) if the veteran has a service connected disability | 6 | | of 70% or more, as certified by the United States | 7 | | Department of Veterans Affairs, then the property is | 8 | | exempt from taxation under this Code ; and . | 9 | | (4) for taxable year 2023 and thereafter, if the | 10 | | taxpayer is the surviving spouse of a veteran whose death | 11 | | was determined to be service-connected and who is | 12 | | certified by the United States Department of Veterans | 13 | | Affairs as a recipient of dependency and indemnity | 14 | | compensation under federal law, then the property is also | 15 | | exempt from taxation under this Code. | 16 | | (b-5) If a homestead exemption is granted under this | 17 | | Section and the person awarded the exemption subsequently | 18 | | becomes a resident of a facility licensed under the Nursing | 19 | | Home Care Act or a facility operated by the United States | 20 | | Department of Veterans Affairs, then the exemption shall | 21 | | continue (i) so long as the residence continues to be occupied | 22 | | by the qualifying person's spouse or (ii) if the residence | 23 | | remains unoccupied but is still owned by the person who | 24 | | qualified for the homestead exemption. | 25 | | (c) The tax exemption under this Section carries over to | 26 | | the benefit of the veteran's
surviving spouse as long as the |
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| 1 | | spouse holds the legal or
beneficial title to the homestead, | 2 | | permanently resides
thereon, and does not remarry. If the | 3 | | surviving spouse sells
the property, an exemption not to | 4 | | exceed the amount granted
from the most recent ad valorem tax | 5 | | roll may be transferred to
his or her new residence as long as | 6 | | it is used as his or her
primary residence and he or she does | 7 | | not remarry. | 8 | | As used in this subsection (c): | 9 | | (1) for taxable years prior to 2015, "surviving | 10 | | spouse" means the surviving spouse of a veteran who | 11 | | obtained an exemption under this Section prior to his or | 12 | | her death; | 13 | | (2) for taxable years 2015 through 2022, "surviving | 14 | | spouse" means (i) the surviving spouse of a veteran who | 15 | | obtained an exemption under this Section prior to his or | 16 | | her death and (ii) the surviving spouse of a veteran who | 17 | | was killed in the line of duty at any time prior to the | 18 | | expiration of the application period in effect for the | 19 | | exemption for the taxable year for which the exemption is | 20 | | sought; and | 21 | | (3) for taxable year 2023 and thereafter, "surviving | 22 | | spouse" means: (i) the surviving spouse of a veteran who | 23 | | obtained the exemption under this Section prior to his or | 24 | | her death; (ii) the surviving spouse of a veteran who was | 25 | | killed in the line of duty at any time prior to the | 26 | | expiration of the application period in effect for the |
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| 1 | | exemption for the taxable year for which the exemption is | 2 | | sought; (iii) the surviving spouse of a veteran who did | 3 | | not obtain an exemption under this Section before death, | 4 | | but who would have qualified for the exemption under this | 5 | | Section in the taxable year for which the exemption is | 6 | | sought if he or she had survived, and whose surviving | 7 | | spouse has been a resident of Illinois from the time of the | 8 | | veteran's death through the taxable year for which the | 9 | | exemption is sought; and (iv) the surviving spouse of a | 10 | | veteran whose death was determined to be | 11 | | service-connected, but who would not otherwise qualify | 12 | | under items (i), (ii), or (iii), if the spouse (A) is | 13 | | certified by the United States Department of Veterans | 14 | | Affairs as a recipient of dependency and indemnity | 15 | | compensation under federal law at any time prior to the | 16 | | expiration of the application period in effect for the | 17 | | exemption for the taxable year for which the exemption is | 18 | | sought and (B) remains eligible for that dependency and | 19 | | indemnity compensation as of January 1 of the taxable year | 20 | | for which the exemption is sought. | 21 | | (c-1) Beginning with taxable year 2015, nothing in this | 22 | | Section shall require the veteran to have qualified for or | 23 | | obtained the exemption before death if the veteran was killed | 24 | | in the line of duty. | 25 | | (d) The exemption under this Section applies for taxable | 26 | | year 2007 and thereafter. A taxpayer who claims an exemption |
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| 1 | | under Section 15-165 or 15-168 may not claim an exemption | 2 | | under this Section. | 3 | | (e) Except as otherwise provided in this subsection (e), | 4 | | each Each taxpayer who has been granted an exemption under | 5 | | this Section must reapply on an annual basis. Application must | 6 | | be made during the application period
in effect for the county | 7 | | of his or her residence. The assessor
or chief county | 8 | | assessment officer may determine the
eligibility of | 9 | | residential property to receive the homestead
exemption | 10 | | provided by this Section by application, visual
inspection, | 11 | | questionnaire, or other reasonable methods. The
determination | 12 | | must be made in accordance with guidelines
established by the | 13 | | Department. | 14 | | On and after the effective date of this amendatory Act of | 15 | | the 102nd General Assembly, if a veteran has a combined | 16 | | service connected disability rating of 100% and is deemed to | 17 | | be permanently and totally disabled, as certified by the | 18 | | United States Department of Veterans Affairs, the taxpayer who | 19 | | has been granted an exemption under this Section shall no | 20 | | longer be required to reapply for the exemption on an annual | 21 | | basis, and the exemption shall be in effect for as long as the | 22 | | exemption would otherwise be permitted under this Section. | 23 | | (e-1) If the person qualifying for the exemption does not | 24 | | occupy the qualified residence as of January 1 of the taxable | 25 | | year, the exemption granted under this Section shall be | 26 | | prorated on a monthly basis. The prorated exemption shall |
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| 1 | | apply beginning with the first complete month in which the | 2 | | person occupies the qualified residence. | 3 | | (e-5) Notwithstanding any other provision of law, each | 4 | | chief county assessment officer may approve this exemption for | 5 | | the 2020 taxable year, without application, for any property | 6 | | that was approved for this exemption for the 2019 taxable | 7 | | year, provided that: | 8 | | (1) the county board has declared a local disaster as | 9 | | provided in the Illinois Emergency Management Agency Act | 10 | | related to the COVID-19 public health emergency; | 11 | | (2) the owner of record of the property as of January | 12 | | 1, 2020 is the same as the owner of record of the property | 13 | | as of January 1, 2019; | 14 | | (3) the exemption for the 2019 taxable year has not | 15 | | been determined to be an erroneous exemption as defined by | 16 | | this Code; and | 17 | | (4) the applicant for the 2019 taxable year has not | 18 | | asked for the exemption to be removed for the 2019 or 2020 | 19 | | taxable years. | 20 | | Nothing in this subsection shall preclude a veteran whose | 21 | | service connected disability rating has changed since the 2019 | 22 | | exemption was granted from applying for the exemption based on | 23 | | the subsequent service connected disability rating. | 24 | | (e-10) Notwithstanding any other provision of law, each | 25 | | chief county assessment officer may approve this exemption for | 26 | | the 2021 taxable year, without application, for any property |
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| 1 | | that was approved for this exemption for the 2020 taxable | 2 | | year, if: | 3 | | (1) the county board has declared a local disaster as | 4 | | provided in the Illinois Emergency Management Agency Act | 5 | | related to the COVID-19 public health emergency; | 6 | | (2) the owner of record of the property as of January | 7 | | 1, 2021 is the same as the owner of record of the property | 8 | | as of January 1, 2020; | 9 | | (3) the exemption for the 2020 taxable year has not | 10 | | been determined to be an erroneous exemption as defined by | 11 | | this Code; and | 12 | | (4) the taxpayer for the 2020 taxable year has not | 13 | | asked for the exemption to be removed for the 2020 or 2021 | 14 | | taxable years. | 15 | | Nothing in this subsection shall preclude a veteran whose | 16 | | service connected disability rating has changed since the 2020 | 17 | | exemption was granted from applying for the exemption based on | 18 | | the subsequent service connected disability rating. | 19 | | (f) For the purposes of this Section: | 20 | | "Qualified residence" means real
property, but less any | 21 | | portion of that property that is used for
commercial purposes, | 22 | | with an equalized assessed value of less than $250,000 that is | 23 | | the primary residence of a veteran with a disability. Property | 24 | | rented for more than 6 months is
presumed to be used for | 25 | | commercial purposes. | 26 | | "Veteran" means an Illinois resident who has served as a
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| 1 | | member of the United States Armed Forces on active duty or
| 2 | | State active duty, a member of the Illinois National Guard, or
| 3 | | a member of the United States Reserve Forces and who has | 4 | | received an honorable discharge. | 5 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.) | 6 | | (35 ILCS 200/15-170) | 7 | | Sec. 15-170. Senior citizens homestead exemption. | 8 | | (a) An annual homestead
exemption limited, except as | 9 | | described here with relation to cooperatives or
life care | 10 | | facilities, to a
maximum reduction set forth below from the | 11 | | property's value, as equalized or
assessed by the Department, | 12 | | is granted for property that is occupied as a
residence by a | 13 | | person 65 years of age or older who is liable for paying real
| 14 | | estate taxes on the property and is an owner of record of the | 15 | | property or has a
legal or equitable interest therein as | 16 | | evidenced by a written instrument,
except for a leasehold | 17 | | interest, other than a leasehold interest of land on
which a | 18 | | single family residence is located, which is occupied as a | 19 | | residence by
a person 65 years or older who has an ownership | 20 | | interest therein, legal,
equitable or as a lessee, and on | 21 | | which he or she is liable for the payment
of property taxes. | 22 | | Before taxable year 2004, the maximum reduction shall be | 23 | | $2,500 in counties with
3,000,000 or more inhabitants and | 24 | | $2,000 in all other counties. For taxable years 2004 through | 25 | | 2005, the maximum reduction shall be $3,000 in all counties. |
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| 1 | | For taxable years 2006 and 2007, the maximum reduction shall | 2 | | be $3,500. For taxable years 2008 through 2011, the maximum | 3 | | reduction is $4,000 in all counties.
For taxable year 2012, | 4 | | the maximum reduction is $5,000 in counties with
3,000,000 or | 5 | | more inhabitants and $4,000 in all other counties. For taxable | 6 | | years 2013 through 2016, the maximum reduction is $5,000 in | 7 | | all counties. For taxable years 2017 through 2022 and | 8 | | thereafter , the maximum reduction is $8,000 in counties with | 9 | | 3,000,000 or more inhabitants and $5,000 in all other | 10 | | counties. For taxable years 2023 and thereafter, the maximum | 11 | | reduction is $8,000 in counties with 3,000,000 or more | 12 | | inhabitants and counties that are contiguous to a county of | 13 | | 3,000,000 or more inhabitants and $5,000 in all other | 14 | | counties. | 15 | | (b) For land
improved with an apartment building owned and | 16 | | operated as a cooperative, the maximum reduction from the | 17 | | value of the property, as
equalized
by the Department, shall | 18 | | be multiplied by the number of apartments or units
occupied by | 19 | | a person 65 years of age or older who is liable, by contract | 20 | | with
the owner or owners of record, for paying property taxes | 21 | | on the property and
is an owner of record of a legal or | 22 | | equitable interest in the cooperative
apartment building, | 23 | | other than a leasehold interest. For land improved with
a life | 24 | | care facility, the maximum reduction from the value of the | 25 | | property, as
equalized by the Department, shall be multiplied | 26 | | by the number of apartments or
units occupied by persons 65 |
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| 1 | | years of age or older, irrespective of any legal,
equitable, | 2 | | or leasehold interest in the facility, who are liable, under a
| 3 | | contract with the owner or owners of record of the facility, | 4 | | for paying
property taxes on the property. In a
cooperative or | 5 | | a life care facility where a
homestead exemption has been | 6 | | granted, the cooperative association or the
management firm of | 7 | | the cooperative or facility shall credit the savings
resulting | 8 | | from that exemption only to
the apportioned tax liability of | 9 | | the owner or resident who qualified for
the exemption.
Any | 10 | | person who willfully refuses to so credit the savings shall be | 11 | | guilty of a
Class B misdemeanor. Under this Section and | 12 | | Sections 15-175, 15-176, and 15-177, "life care
facility" | 13 | | means a facility, as defined in Section 2 of the Life Care | 14 | | Facilities
Act, with which the applicant for the homestead | 15 | | exemption has a life care
contract as defined in that Act. | 16 | | (c) When a homestead exemption has been granted under this | 17 | | Section and the person
qualifying subsequently becomes a | 18 | | resident of a facility licensed under the Assisted Living and | 19 | | Shared Housing Act, the Nursing Home Care Act, the Specialized | 20 | | Mental Health Rehabilitation Act of 2013, the ID/DD Community | 21 | | Care Act, or the MC/DD Act, the exemption shall continue so | 22 | | long as the residence
continues to be occupied by the | 23 | | qualifying person's spouse if the spouse is 65
years of age or | 24 | | older, or if the residence remains unoccupied but is still
| 25 | | owned by the person qualified for the homestead exemption. | 26 | | (d) A person who will be 65 years of age
during the current |
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| 1 | | assessment year
shall
be eligible to apply for the homestead | 2 | | exemption during that assessment
year.
Application shall be | 3 | | made during the application period in effect for the
county of | 4 | | his residence. | 5 | | (e) Beginning with assessment year 2003, for taxes payable | 6 | | in 2004,
property
that is first occupied as a residence after | 7 | | January 1 of any assessment year by
a person who is eligible | 8 | | for the senior citizens homestead exemption under this
Section | 9 | | must be granted a pro-rata exemption for the assessment year. | 10 | | The
amount of the pro-rata exemption is the exemption
allowed | 11 | | in the county under this Section divided by 365 and multiplied | 12 | | by the
number of days during the assessment year the property | 13 | | is occupied as a
residence by a
person eligible for the | 14 | | exemption under this Section. The chief county
assessment | 15 | | officer must adopt reasonable procedures to establish | 16 | | eligibility
for this pro-rata exemption. | 17 | | (f) The assessor or chief county assessment officer may | 18 | | determine the eligibility
of a life care facility to receive | 19 | | the benefits provided by this Section, by
affidavit, | 20 | | application, visual inspection, questionnaire or other | 21 | | reasonable
methods in order to insure that the tax savings | 22 | | resulting from the exemption
are credited by the management | 23 | | firm to the apportioned tax liability of each
qualifying | 24 | | resident. The assessor may request reasonable proof that the
| 25 | | management firm has so credited the exemption. | 26 | | (g) The chief county assessment officer of each county |
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| 1 | | with less than 3,000,000
inhabitants shall provide to each | 2 | | person allowed a homestead exemption under
this Section a form | 3 | | to designate any other person to receive a
duplicate of any | 4 | | notice of delinquency in the payment of taxes assessed and
| 5 | | levied under this Code on the property of the person receiving | 6 | | the exemption.
The duplicate notice shall be in addition to | 7 | | the notice required to be
provided to the person receiving the | 8 | | exemption, and shall be given in the
manner required by this | 9 | | Code. The person filing the request for the duplicate
notice | 10 | | shall pay a fee of $5 to cover administrative costs to the | 11 | | supervisor of
assessments, who shall then file the executed | 12 | | designation with the county
collector. Notwithstanding any | 13 | | other provision of this Code to the contrary,
the filing of | 14 | | such an executed designation requires the county collector to
| 15 | | provide duplicate notices as indicated by the designation. A | 16 | | designation may
be rescinded by the person who executed such | 17 | | designation at any time, in the
manner and form required by the | 18 | | chief county assessment officer. | 19 | | (h) The assessor or chief county assessment officer may | 20 | | determine the
eligibility of residential property to receive | 21 | | the homestead exemption provided
by this Section by | 22 | | application, visual inspection, questionnaire or other
| 23 | | reasonable methods. The determination shall be made in | 24 | | accordance with
guidelines established by the Department. | 25 | | (i) In counties with 3,000,000 or more inhabitants, for | 26 | | taxable years 2010 through 2018, and beginning again in |
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| 1 | | taxable year 2024, each taxpayer who has been granted an | 2 | | exemption under this Section must reapply on an annual basis. | 3 | | If a reapplication is required, then the chief county | 4 | | assessment officer shall mail the application to the taxpayer | 5 | | at least 60 days prior to the last day of the application | 6 | | period for the county. | 7 | | For taxable years 2019 through 2023, in counties with | 8 | | 3,000,000 or more inhabitants, a taxpayer who has been granted | 9 | | an exemption under this Section need not reapply. However, if | 10 | | the property ceases to be qualified for the exemption under | 11 | | this Section in any year for which a reapplication is not | 12 | | required under this Section, then the owner of record of the | 13 | | property shall notify the chief county assessment officer that | 14 | | the property is no longer qualified. In addition, for taxable | 15 | | years 2019 through 2023, the chief county assessment officer | 16 | | of a county with 3,000,000 or more inhabitants shall enter | 17 | | into an intergovernmental agreement with the county clerk of | 18 | | that county and the Department of Public Health, as well as any | 19 | | other appropriate governmental agency, to obtain information | 20 | | that documents the death of a taxpayer who has been granted an | 21 | | exemption under this Section. Notwithstanding any other | 22 | | provision of law, the county clerk and the Department of | 23 | | Public Health shall provide that information to the chief | 24 | | county assessment officer. The Department of Public Health | 25 | | shall supply this information no less frequently than every | 26 | | calendar quarter. Information concerning the death of a |
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| 1 | | taxpayer may be shared with the county treasurer. The chief | 2 | | county assessment officer shall also enter into a data | 3 | | exchange agreement with the Social Security Administration or | 4 | | its agent to obtain access to the information regarding deaths | 5 | | in possession of the Social Security Administration. The chief | 6 | | county assessment officer shall, subject to the notice | 7 | | requirements under subsection (m) of Section 9-275, terminate | 8 | | the exemption under this Section if the information obtained | 9 | | indicates that the property is no longer qualified for the | 10 | | exemption. In counties with 3,000,000 or more inhabitants, the | 11 | | assessor and the county recorder of deeds shall establish | 12 | | policies and practices for the regular exchange of information | 13 | | for the purpose of alerting the assessor whenever the transfer | 14 | | of ownership of any property receiving an exemption under this | 15 | | Section has occurred. When such a transfer occurs, the | 16 | | assessor shall mail a notice to the new owner of the property | 17 | | (i) informing the new owner that the exemption will remain in | 18 | | place through the year of the transfer, after which it will be | 19 | | canceled, and (ii) providing information pertaining to the | 20 | | rules for reapplying for the exemption if the owner qualifies. | 21 | | In counties with 3,000,000 or more inhabitants, the chief | 22 | | county assessment official shall conduct audits of all | 23 | | exemptions granted under this Section no later than December | 24 | | 31, 2022 and no later than December 31, 2024. The audit shall | 25 | | be designed to ascertain whether any senior homestead | 26 | | exemptions have been granted erroneously. If it is determined |
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| 1 | | that a senior homestead exemption has been erroneously applied | 2 | | to a property, the chief county assessment officer shall make | 3 | | use of the appropriate provisions of Section 9-275 in relation | 4 | | to the property that received the erroneous homestead | 5 | | exemption. | 6 | | (j) In counties with less than 3,000,000 inhabitants, the | 7 | | county board may by
resolution provide that if a person has | 8 | | been granted a homestead exemption
under this Section, the | 9 | | person qualifying need not reapply for the exemption. | 10 | | In counties with less than 3,000,000 inhabitants, if the | 11 | | assessor or chief
county assessment officer requires annual | 12 | | application for verification of
eligibility for an exemption | 13 | | once granted under this Section, the application
shall be | 14 | | mailed to the taxpayer. | 15 | | (l) The assessor or chief county assessment officer shall | 16 | | notify each person
who qualifies for an exemption under this | 17 | | Section that the person may also
qualify for deferral of real | 18 | | estate taxes under the Senior Citizens Real Estate
Tax | 19 | | Deferral Act. The notice shall set forth the qualifications | 20 | | needed for
deferral of real estate taxes, the address and | 21 | | telephone number of
county collector, and a
statement that | 22 | | applications for deferral of real estate taxes may be obtained
| 23 | | from the county collector. | 24 | | (m) Notwithstanding Sections 6 and 8 of the State Mandates | 25 | | Act, no
reimbursement by the State is required for the | 26 | | implementation of any mandate
created by this Section. |
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| 1 | | (Source: P.A. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19; | 2 | | 101-622, eff. 1-14-20.)
| 3 | | (35 ILCS 200/15-172)
| 4 | | Sec. 15-172. Low-Income Senior Citizens Assessment Freeze | 5 | | Homestead Exemption.
| 6 | | (a) This Section may be cited as the Low-Income Senior | 7 | | Citizens Assessment
Freeze Homestead Exemption.
| 8 | | (b) As used in this Section:
| 9 | | "Applicant" means an individual who has filed an | 10 | | application under this
Section.
| 11 | | "Base amount" means the base year equalized assessed value | 12 | | of the residence
plus the first year's equalized assessed | 13 | | value of any added improvements which
increased the assessed | 14 | | value of the residence after the base year.
| 15 | | "Base year" means the taxable year prior to the taxable | 16 | | year for which the
applicant first qualifies and applies for | 17 | | the exemption provided that in the
prior taxable year the | 18 | | property was improved with a permanent structure that
was | 19 | | occupied as a residence by the applicant who was liable for | 20 | | paying real
property taxes on the property and who was either | 21 | | (i) an owner of record of the
property or had legal or | 22 | | equitable interest in the property as evidenced by a
written | 23 | | instrument or (ii) had a legal or equitable interest as a | 24 | | lessee in the
parcel of property that was single family | 25 | | residence.
If in any subsequent taxable year for which the |
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| 1 | | applicant applies and
qualifies for the exemption the | 2 | | equalized assessed value of the residence is
less than the | 3 | | equalized assessed value in the existing base year
(provided | 4 | | that such equalized assessed value is not
based
on an
assessed | 5 | | value that results from a temporary irregularity in the | 6 | | property that
reduces the
assessed value for one or more | 7 | | taxable years), then that
subsequent taxable year shall become | 8 | | the base year until a new base year is
established under the | 9 | | terms of this paragraph. For taxable year 1999 only, the
Chief | 10 | | County Assessment Officer shall review (i) all taxable years | 11 | | for which
the
applicant applied and qualified for the | 12 | | exemption and (ii) the existing base
year.
The assessment | 13 | | officer shall select as the new base year the year with the
| 14 | | lowest equalized assessed value.
An equalized assessed value | 15 | | that is based on an assessed value that results
from a
| 16 | | temporary irregularity in the property that reduces the | 17 | | assessed value for one
or more
taxable years shall not be | 18 | | considered the lowest equalized assessed value.
The selected | 19 | | year shall be the base year for
taxable year 1999 and | 20 | | thereafter until a new base year is established under the
| 21 | | terms of this paragraph.
| 22 | | "Chief County Assessment Officer" means the County | 23 | | Assessor or Supervisor of
Assessments of the county in which | 24 | | the property is located.
| 25 | | "Equalized assessed value" means the assessed value as | 26 | | equalized by the
Illinois Department of Revenue.
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| 1 | | "Household" means the applicant, the spouse of the | 2 | | applicant, and all persons
using the residence of the | 3 | | applicant as their principal place of residence.
| 4 | | "Household income" means the combined income of the | 5 | | members of a household
for the calendar year preceding the | 6 | | taxable year.
| 7 | | "Income" has the same meaning as provided in Section 3.07 | 8 | | of the Senior
Citizens and Persons with Disabilities Property | 9 | | Tax Relief
Act, except that, beginning in assessment year | 10 | | 2001, "income" does not
include veteran's benefits.
| 11 | | "Internal Revenue Code of 1986" means the United States | 12 | | Internal Revenue Code
of 1986 or any successor law or laws | 13 | | relating to federal income taxes in effect
for the year | 14 | | preceding the taxable year.
| 15 | | "Life care facility that qualifies as a cooperative" means | 16 | | a facility as
defined in Section 2 of the Life Care Facilities | 17 | | Act.
| 18 | | "Maximum income limitation" means: | 19 | | (1) $35,000 prior
to taxable year 1999; | 20 | | (2) $40,000 in taxable years 1999 through 2003; | 21 | | (3) $45,000 in taxable years 2004 through 2005; | 22 | | (4) $50,000 in taxable years 2006 and 2007; | 23 | | (5) $55,000 in taxable years 2008 through 2016;
| 24 | | (6) for taxable year 2017, (i) $65,000 for qualified | 25 | | property located in a county with 3,000,000 or more | 26 | | inhabitants and (ii) $55,000 for qualified property |
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| 1 | | located in a county with fewer than 3,000,000 inhabitants; | 2 | | and | 3 | | (7) for taxable years 2018 and thereafter, $65,000 for | 4 | | all qualified property. | 5 | | As an alternative income valuation, a homeowner who is | 6 | | enrolled in any of the following programs may be presumed to | 7 | | have household income that does not exceed the maximum income | 8 | | limitation for that tax year as required by this Section: Aid | 9 | | to the Aged, Blind or Disabled (AABD) Program or the | 10 | | Supplemental Nutrition Assistance Program (SNAP), both of | 11 | | which are administered by the Department of Human Services; | 12 | | the Low Income Home Energy Assistance Program (LIHEAP), which | 13 | | is administered by the Department of Commerce and Economic | 14 | | Opportunity; The Benefit Access program, which is administered | 15 | | by the Department on Aging; and the Senior Citizens Real | 16 | | Estate Tax Deferral Program. | 17 | | A chief county assessment officer may indicate that he or | 18 | | she has verified an applicant's income eligibility for this | 19 | | exemption but may not report which program or programs, if | 20 | | any, enroll the applicant. Release of personal information | 21 | | submitted pursuant to this Section shall be deemed an | 22 | | unwarranted invasion of personal privacy under the Freedom of | 23 | | Information Act. | 24 | | "Residence" means the principal dwelling place and | 25 | | appurtenant structures
used for residential purposes in this | 26 | | State occupied on January 1 of the
taxable year by a household |
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| 1 | | and so much of the surrounding land, constituting
the parcel | 2 | | upon which the dwelling place is situated, as is used for
| 3 | | residential purposes. If the Chief County Assessment Officer | 4 | | has established a
specific legal description for a portion of | 5 | | property constituting the
residence, then that portion of | 6 | | property shall be deemed the residence for the
purposes of | 7 | | this Section.
| 8 | | "Taxable year" means the calendar year during which ad | 9 | | valorem property taxes
payable in the next succeeding year are | 10 | | levied.
| 11 | | (c) Beginning in taxable year 1994, a low-income senior | 12 | | citizens assessment freeze
homestead exemption is granted for | 13 | | real property that is improved with a
permanent structure that | 14 | | is occupied as a residence by an applicant who (i) is
65 years | 15 | | of age or older during the taxable year, (ii) has a household | 16 | | income that does not exceed the maximum income limitation, | 17 | | (iii) is liable for paying real property taxes on
the
| 18 | | property, and (iv) is an owner of record of the property or has | 19 | | a legal or
equitable interest in the property as evidenced by a | 20 | | written instrument. This
homestead exemption shall also apply | 21 | | to a leasehold interest in a parcel of
property improved with a | 22 | | permanent structure that is a single family residence
that is | 23 | | occupied as a residence by a person who (i) is 65 years of age | 24 | | or older
during the taxable year, (ii) has a household income | 25 | | that does not exceed the maximum income limitation,
(iii)
has | 26 | | a legal or equitable ownership interest in the property as |
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| 1 | | lessee, and (iv)
is liable for the payment of real property | 2 | | taxes on that property.
| 3 | | In counties of 3,000,000 or more inhabitants, the amount | 4 | | of the exemption for all taxable years is the equalized | 5 | | assessed value of the
residence in the taxable year for which | 6 | | application is made minus the base
amount. In all other | 7 | | counties, the amount of the exemption is as follows: (i) | 8 | | through taxable year 2005 and for taxable year 2007 and | 9 | | thereafter, the amount of this exemption shall be the | 10 | | equalized assessed value of the
residence in the taxable year | 11 | | for which application is made minus the base
amount; and (ii) | 12 | | for
taxable year 2006, the amount of the exemption is as | 13 | | follows:
| 14 | | (1) For an applicant who has a household income of | 15 | | $45,000 or less, the amount of the exemption is the | 16 | | equalized assessed value of the
residence in the taxable | 17 | | year for which application is made minus the base
amount. | 18 | | (2) For an applicant who has a household income | 19 | | exceeding $45,000 but not exceeding $46,250, the amount of | 20 | | the exemption is (i) the equalized assessed value of the
| 21 | | residence in the taxable year for which application is | 22 | | made minus the base
amount (ii) multiplied by 0.8. | 23 | | (3) For an applicant who has a household income | 24 | | exceeding $46,250 but not exceeding $47,500, the amount of | 25 | | the exemption is (i) the equalized assessed value of the
| 26 | | residence in the taxable year for which application is |
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| 1 | | made minus the base
amount (ii) multiplied by 0.6. | 2 | | (4) For an applicant who has a household income | 3 | | exceeding $47,500 but not exceeding $48,750, the amount of | 4 | | the exemption is (i) the equalized assessed value of the
| 5 | | residence in the taxable year for which application is | 6 | | made minus the base
amount (ii) multiplied by 0.4. | 7 | | (5) For an applicant who has a household income | 8 | | exceeding $48,750 but not exceeding $50,000, the amount of | 9 | | the exemption is (i) the equalized assessed value of the
| 10 | | residence in the taxable year for which application is | 11 | | made minus the base
amount (ii) multiplied by 0.2.
| 12 | | When the applicant is a surviving spouse of an applicant | 13 | | for a prior year for
the same residence for which an exemption | 14 | | under this Section has been granted,
the base year and base | 15 | | amount for that residence are the same as for the
applicant for | 16 | | the prior year.
| 17 | | Each year at the time the assessment books are certified | 18 | | to the County Clerk,
the Board of Review or Board of Appeals | 19 | | shall give to the County Clerk a list
of the assessed values of | 20 | | improvements on each parcel qualifying for this
exemption that | 21 | | were added after the base year for this parcel and that
| 22 | | increased the assessed value of the property.
| 23 | | In the case of land improved with an apartment building | 24 | | owned and operated as
a cooperative or a building that is a | 25 | | life care facility that qualifies as a
cooperative, the | 26 | | maximum reduction from the equalized assessed value of the
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| 1 | | property is limited to the sum of the reductions calculated | 2 | | for each unit
occupied as a residence by a person or persons | 3 | | (i) 65 years of age or older, (ii) with a
household income that | 4 | | does not exceed the maximum income limitation, (iii) who is | 5 | | liable, by contract with the
owner
or owners of record, for | 6 | | paying real property taxes on the property, and (iv) who is
an | 7 | | owner of record of a legal or equitable interest in the | 8 | | cooperative
apartment building, other than a leasehold | 9 | | interest. In the instance of a
cooperative where a homestead | 10 | | exemption has been granted under this Section,
the cooperative | 11 | | association or its management firm shall credit the savings
| 12 | | resulting from that exemption only to the apportioned tax | 13 | | liability of the
owner who qualified for the exemption. Any | 14 | | person who willfully refuses to
credit that savings to an | 15 | | owner who qualifies for the exemption is guilty of a
Class B | 16 | | misdemeanor.
| 17 | | When a homestead exemption has been granted under this | 18 | | Section and an
applicant then becomes a resident of a facility | 19 | | licensed under the Assisted Living and Shared Housing Act, the | 20 | | Nursing Home
Care Act, the Specialized Mental Health | 21 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | 22 | | the MC/DD Act, the exemption shall be granted in subsequent | 23 | | years so long as the
residence (i) continues to be occupied by | 24 | | the qualified applicant's spouse or
(ii) if remaining | 25 | | unoccupied, is still owned by the qualified applicant for the
| 26 | | homestead exemption.
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| 1 | | Beginning January 1, 1997, when an individual dies who | 2 | | would have qualified
for an exemption under this Section, and | 3 | | the surviving spouse does not
independently qualify for this | 4 | | exemption because of age, the exemption under
this Section | 5 | | shall be granted to the surviving spouse for the taxable year
| 6 | | preceding and the taxable
year of the death, provided that, | 7 | | except for age, the surviving spouse meets
all
other | 8 | | qualifications for the granting of this exemption for those | 9 | | years.
| 10 | | When married persons maintain separate residences, the | 11 | | exemption provided for
in this Section may be claimed by only | 12 | | one of such persons and for only one
residence.
| 13 | | For taxable year 1994 only, in counties having less than | 14 | | 3,000,000
inhabitants, to receive the exemption, a person | 15 | | shall submit an application by
February 15, 1995 to the Chief | 16 | | County Assessment Officer
of the county in which the property | 17 | | is located. In counties having 3,000,000
or more inhabitants, | 18 | | for taxable year 1994 and all subsequent taxable years, to
| 19 | | receive the exemption, a person
may submit an application to | 20 | | the Chief County
Assessment Officer of the county in which the | 21 | | property is located during such
period as may be specified by | 22 | | the Chief County Assessment Officer. The Chief
County | 23 | | Assessment Officer in counties of 3,000,000 or more | 24 | | inhabitants shall
annually give notice of the application | 25 | | period by mail or by publication. In
counties having less than | 26 | | 3,000,000 inhabitants, beginning with taxable year
1995 and |
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| 1 | | thereafter, to receive the exemption, a person
shall
submit an
| 2 | | application by July 1 of each taxable year to the Chief County | 3 | | Assessment
Officer of the county in which the property is | 4 | | located. A county may, by
ordinance, establish a date for | 5 | | submission of applications that is
different than
July 1.
The | 6 | | applicant shall submit with the
application an affidavit of | 7 | | the applicant's total household income, age,
marital status | 8 | | (and if married the name and address of the applicant's | 9 | | spouse,
if known), and principal dwelling place of members of | 10 | | the household on January
1 of the taxable year. The Department | 11 | | shall establish, by rule, a method for
verifying the accuracy | 12 | | of affidavits filed by applicants under this Section, and the | 13 | | Chief County Assessment Officer may conduct audits of any | 14 | | taxpayer claiming an exemption under this Section to verify | 15 | | that the taxpayer is eligible to receive the exemption. Each | 16 | | application shall contain or be verified by a written | 17 | | declaration that it is made under the penalties of perjury. A | 18 | | taxpayer's signing a fraudulent application under this Act is | 19 | | perjury, as defined in Section 32-2 of the Criminal Code of | 20 | | 2012.
The applications shall be clearly marked as applications | 21 | | for the Low-Income Senior
Citizens Assessment Freeze Homestead | 22 | | Exemption and must contain a notice that any taxpayer who | 23 | | receives the exemption is subject to an audit by the Chief | 24 | | County Assessment Officer.
| 25 | | Notwithstanding any other provision to the contrary, in | 26 | | counties having fewer
than 3,000,000 inhabitants, if an |
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| 1 | | applicant fails
to file the application required by this | 2 | | Section in a timely manner and this
failure to file is due to a | 3 | | mental or physical condition sufficiently severe so
as to | 4 | | render the applicant incapable of filing the application in a | 5 | | timely
manner, the Chief County Assessment Officer may extend | 6 | | the filing deadline for
a period of 30 days after the applicant | 7 | | regains the capability to file the
application, but in no case | 8 | | may the filing deadline be extended beyond 3
months of the | 9 | | original filing deadline. In order to receive the extension
| 10 | | provided in this paragraph, the applicant shall provide the | 11 | | Chief County
Assessment Officer with a signed statement from | 12 | | the applicant's physician, advanced practice registered nurse, | 13 | | or physician assistant
stating the nature and extent of the | 14 | | condition, that, in the
physician's, advanced practice | 15 | | registered nurse's, or physician assistant's opinion, the | 16 | | condition was so severe that it rendered the applicant
| 17 | | incapable of filing the application in a timely manner, and | 18 | | the date on which
the applicant regained the capability to | 19 | | file the application.
| 20 | | Beginning January 1, 1998, notwithstanding any other | 21 | | provision to the
contrary, in counties having fewer than | 22 | | 3,000,000 inhabitants, if an applicant
fails to file the | 23 | | application required by this Section in a timely manner and
| 24 | | this failure to file is due to a mental or physical condition | 25 | | sufficiently
severe so as to render the applicant incapable of | 26 | | filing the application in a
timely manner, the Chief County |
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| 1 | | Assessment Officer may extend the filing
deadline for a period | 2 | | of 3 months. In order to receive the extension provided
in this | 3 | | paragraph, the applicant shall provide the Chief County | 4 | | Assessment
Officer with a signed statement from the | 5 | | applicant's physician, advanced practice registered nurse, or | 6 | | physician assistant stating the
nature and extent of the | 7 | | condition, and that, in the physician's, advanced practice | 8 | | registered nurse's, or physician assistant's opinion, the
| 9 | | condition was so severe that it rendered the applicant | 10 | | incapable of filing the
application in a timely manner.
| 11 | | In counties having less than 3,000,000 inhabitants, if an | 12 | | applicant was
denied an exemption in taxable year 1994 and the | 13 | | denial occurred due to an
error on the part of an assessment
| 14 | | official, or his or her agent or employee, then beginning in | 15 | | taxable year 1997
the
applicant's base year, for purposes of | 16 | | determining the amount of the exemption,
shall be 1993 rather | 17 | | than 1994. In addition, in taxable year 1997, the
applicant's | 18 | | exemption shall also include an amount equal to (i) the amount | 19 | | of
any exemption denied to the applicant in taxable year 1995 | 20 | | as a result of using
1994, rather than 1993, as the base year, | 21 | | (ii) the amount of any exemption
denied to the applicant in | 22 | | taxable year 1996 as a result of using 1994, rather
than 1993, | 23 | | as the base year, and (iii) the amount of the exemption | 24 | | erroneously
denied for taxable year 1994.
| 25 | | For purposes of this Section, a person who will be 65 years | 26 | | of age during the
current taxable year shall be eligible to |
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| 1 | | apply for the homestead exemption
during that taxable year. | 2 | | Application shall be made during the application
period in | 3 | | effect for the county of his or her residence.
| 4 | | The Chief County Assessment Officer may determine the | 5 | | eligibility of a life
care facility that qualifies as a | 6 | | cooperative to receive the benefits
provided by this Section | 7 | | by use of an affidavit, application, visual
inspection, | 8 | | questionnaire, or other reasonable method in order to insure | 9 | | that
the tax savings resulting from the exemption are credited | 10 | | by the management
firm to the apportioned tax liability of | 11 | | each qualifying resident. The Chief
County Assessment Officer | 12 | | may request reasonable proof that the management firm
has so | 13 | | credited that exemption.
| 14 | | Except as provided in this Section, all information | 15 | | received by the chief
county assessment officer or the | 16 | | Department from applications filed under this
Section, or from | 17 | | any investigation conducted under the provisions of this
| 18 | | Section, shall be confidential, except for official purposes | 19 | | or
pursuant to official procedures for collection of any State | 20 | | or local tax or
enforcement of any civil or criminal penalty or | 21 | | sanction imposed by this Act or
by any statute or ordinance | 22 | | imposing a State or local tax. Any person who
divulges any such | 23 | | information in any manner, except in accordance with a proper
| 24 | | judicial order, is guilty of a Class A misdemeanor.
| 25 | | Nothing contained in this Section shall prevent the | 26 | | Director or chief county
assessment officer from publishing or |
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| 1 | | making available reasonable statistics
concerning the | 2 | | operation of the exemption contained in this Section in which
| 3 | | the contents of claims are grouped into aggregates in such a | 4 | | way that
information contained in any individual claim shall | 5 | | not be disclosed. | 6 | | Notwithstanding any other provision of law, for taxable | 7 | | year 2017 and thereafter, in counties of 3,000,000 or more | 8 | | inhabitants, the amount of the exemption shall be the greater | 9 | | of (i) the amount of the exemption otherwise calculated under | 10 | | this Section or (ii) $2,000.
| 11 | | (c-5) Notwithstanding any other provision of law, each | 12 | | chief county assessment officer may approve this exemption for | 13 | | the 2020 taxable year, without application, for any property | 14 | | that was approved for this exemption for the 2019 taxable | 15 | | year, provided that: | 16 | | (1) the county board has declared a local disaster as | 17 | | provided in the Illinois Emergency Management Agency Act | 18 | | related to the COVID-19 public health emergency; | 19 | | (2) the owner of record of the property as of January | 20 | | 1, 2020 is the same as the owner of record of the property | 21 | | as of January 1, 2019; | 22 | | (3) the exemption for the 2019 taxable year has not | 23 | | been determined to be an erroneous exemption as defined by | 24 | | this Code; and | 25 | | (4) the applicant for the 2019 taxable year has not | 26 | | asked for the exemption to be removed for the 2019 or 2020 |
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| 1 | | taxable years. | 2 | | Nothing in this subsection shall preclude or impair the | 3 | | authority of a chief county assessment officer to conduct | 4 | | audits of any taxpayer claiming an exemption under this | 5 | | Section to verify that the taxpayer is eligible to receive the | 6 | | exemption as provided elsewhere in this Section. | 7 | | (c-10) Notwithstanding any other provision of law, each | 8 | | chief county assessment officer may approve this exemption for | 9 | | the 2021 taxable year, without application, for any property | 10 | | that was approved for this exemption for the 2020 taxable | 11 | | year, if: | 12 | | (1) the county board has declared a local disaster as | 13 | | provided in the Illinois Emergency Management Agency Act | 14 | | related to the COVID-19 public health emergency; | 15 | | (2) the owner of record of the property as of January | 16 | | 1, 2021 is the same as the owner of record of the property | 17 | | as of January 1, 2020; | 18 | | (3) the exemption for the 2020 taxable year has not | 19 | | been determined to be an erroneous exemption as defined by | 20 | | this Code; and | 21 | | (4) the taxpayer for the 2020 taxable year has not | 22 | | asked for the exemption to be removed for the 2020 or 2021 | 23 | | taxable years. | 24 | | Nothing in this subsection shall preclude or impair the | 25 | | authority of a chief county assessment officer to conduct | 26 | | audits of any taxpayer claiming an exemption under this |
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| 1 | | Section to verify that the taxpayer is eligible to receive the | 2 | | exemption as provided elsewhere in this Section. | 3 | | (d) Each Chief County Assessment Officer shall annually | 4 | | publish a notice
of availability of the exemption provided | 5 | | under this Section. The notice
shall be published at least 60 | 6 | | days but no more than 75 days prior to the date
on which the | 7 | | application must be submitted to the Chief County Assessment
| 8 | | Officer of the county in which the property is located. The | 9 | | notice shall
appear in a newspaper of general circulation in | 10 | | the county.
| 11 | | Notwithstanding Sections 6 and 8 of the State Mandates | 12 | | Act, no reimbursement by the State is required for the | 13 | | implementation of any mandate created by this Section.
| 14 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
| 15 | | (35 ILCS 200/15-175)
| 16 | | Sec. 15-175. General homestead exemption. | 17 | | (a) Except as provided in Sections 15-176 and 15-177, | 18 | | homestead
property is
entitled to an annual homestead | 19 | | exemption limited, except as described here
with relation to | 20 | | cooperatives or life care facilities, to a reduction in the | 21 | | equalized assessed value
of homestead property equal to the | 22 | | increase in equalized assessed value for the
current | 23 | | assessment year above the equalized assessed value of the | 24 | | property for
1977, up to the maximum reduction set forth | 25 | | below. If however, the 1977
equalized assessed value upon |
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| 1 | | which taxes were paid is subsequently determined
by local | 2 | | assessing officials, the Property Tax Appeal Board, or a court | 3 | | to have
been excessive, the equalized assessed value which | 4 | | should have been placed on
the property for 1977 shall be used | 5 | | to determine the amount of the exemption.
| 6 | | (b) Except as provided in Section 15-176, the maximum | 7 | | reduction before taxable year 2004 shall be
$4,500 in counties | 8 | | with 3,000,000 or more
inhabitants
and $3,500 in all other | 9 | | counties. Except as provided in Sections 15-176 and 15-177, | 10 | | for taxable years 2004 through 2007, the maximum reduction | 11 | | shall be $5,000, for taxable year 2008, the maximum reduction | 12 | | is $5,500, and, for taxable years 2009 through 2011, the | 13 | | maximum reduction is $6,000 in all counties. For taxable years | 14 | | 2012 through 2016, the maximum reduction is $7,000 in counties | 15 | | with 3,000,000 or more
inhabitants
and $6,000 in all other | 16 | | counties. For taxable years 2017 through 2022 and thereafter , | 17 | | the maximum reduction is $10,000 in counties with 3,000,000 or | 18 | | more inhabitants and $6,000 in all other counties. For taxable | 19 | | years 2023 and thereafter, the maximum reduction is $10,000 in | 20 | | counties with 3,000,000 or more inhabitants, $8,000 in | 21 | | counties that are contiguous to a county of 3,000,000 or more | 22 | | inhabitants, and $6,000 in all other counties. If a county has | 23 | | elected to subject itself to the provisions of Section 15-176 | 24 | | as provided in subsection (k) of that Section, then, for the | 25 | | first taxable year only after the provisions of Section 15-176 | 26 | | no longer apply, for owners who, for the taxable year, have not |
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| 1 | | been granted a senior citizens assessment freeze homestead | 2 | | exemption under Section 15-172 or a long-time occupant | 3 | | homestead exemption under Section 15-177, there shall be an | 4 | | additional exemption of $5,000 for owners with a household | 5 | | income of $30,000 or less.
| 6 | | (c) In counties with fewer than 3,000,000 inhabitants, if, | 7 | | based on the most
recent assessment, the equalized assessed | 8 | | value of
the homestead property for the current assessment | 9 | | year is greater than the
equalized assessed value of the | 10 | | property for 1977, the owner of the property
shall | 11 | | automatically receive the exemption granted under this Section | 12 | | in an
amount equal to the increase over the 1977 assessment up | 13 | | to the maximum
reduction set forth in this Section.
| 14 | | (d) If in any assessment year beginning with the 2000 | 15 | | assessment year,
homestead property has a pro-rata valuation | 16 | | under
Section 9-180 resulting in an increase in the assessed | 17 | | valuation, a reduction
in equalized assessed valuation equal | 18 | | to the increase in equalized assessed
value of the property | 19 | | for the year of the pro-rata valuation above the
equalized | 20 | | assessed value of the property for 1977 shall be applied to the
| 21 | | property on a proportionate basis for the period the property | 22 | | qualified as
homestead property during the assessment year. | 23 | | The maximum proportionate
homestead exemption shall not exceed | 24 | | the maximum homestead exemption allowed in
the county under | 25 | | this Section divided by 365 and multiplied by the number of
| 26 | | days the property qualified as homestead property.
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| 1 | | (d-1) In counties with 3,000,000 or more inhabitants, | 2 | | where the chief county assessment officer provides a notice of | 3 | | discovery, if a property is not
occupied by its owner as a | 4 | | principal residence as of January 1 of the current tax year, | 5 | | then the property owner shall notify the chief county | 6 | | assessment officer of that fact on a form prescribed by the | 7 | | chief county assessment officer. That notice must be received | 8 | | by the chief county assessment officer on or before March 1 of | 9 | | the collection year. If mailed, the form shall be sent by | 10 | | certified mail, return receipt requested. If the form is | 11 | | provided in person, the chief county assessment officer shall | 12 | | provide a date stamped copy of the notice. Failure to provide | 13 | | timely notice pursuant to this subsection (d-1) shall result | 14 | | in the exemption being treated as an erroneous exemption. Upon | 15 | | timely receipt of the notice for the current tax year, no | 16 | | exemption shall be applied to the property for the current tax | 17 | | year. If the exemption is not removed upon timely receipt of | 18 | | the notice by the chief assessment officer, then the error is | 19 | | considered granted as a result of a clerical error or omission | 20 | | on the part of the chief county assessment officer as | 21 | | described in subsection (h) of Section 9-275, and the property | 22 | | owner shall not be liable for the payment of interest and | 23 | | penalties due to the erroneous exemption for the current tax | 24 | | year for which the notice was filed after the date that notice | 25 | | was timely received pursuant to this subsection. Notice | 26 | | provided under this subsection shall not constitute a defense |
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| 1 | | or amnesty for prior year erroneous exemptions. | 2 | | For the purposes of this subsection (d-1): | 3 | | "Collection year" means the year in which the first and | 4 | | second installment of the current tax year is billed. | 5 | | "Current tax year" means the year prior to the collection | 6 | | year. | 7 | | (e) The chief county assessment officer may, when | 8 | | considering whether to grant a leasehold exemption under this | 9 | | Section, require the following conditions to be met: | 10 | | (1) that a notarized application for the exemption, | 11 | | signed by both the owner and the lessee of the property, | 12 | | must be submitted each year during the application period | 13 | | in effect for the county in which the property is located; | 14 | | (2) that a copy of the lease must be filed with the | 15 | | chief county assessment officer by the owner of the | 16 | | property at the time the notarized application is | 17 | | submitted; | 18 | | (3) that the lease must expressly state that the | 19 | | lessee is liable for the payment of property taxes; and | 20 | | (4) that the lease must include the following language | 21 | | in substantially the following form: | 22 | | "Lessee shall be liable for the payment of real | 23 | | estate taxes with respect to the residence in | 24 | | accordance with the terms and conditions of Section | 25 | | 15-175 of the Property Tax Code (35 ILCS 200/15-175). | 26 | | The permanent real estate index number for the |
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| 1 | | premises is (insert number), and, according to the | 2 | | most recent property tax bill, the current amount of | 3 | | real estate taxes associated with the premises is | 4 | | (insert amount) per year. The parties agree that the | 5 | | monthly rent set forth above shall be increased or | 6 | | decreased pro rata (effective January 1 of each | 7 | | calendar year) to reflect any increase or decrease in | 8 | | real estate taxes. Lessee shall be deemed to be | 9 | | satisfying Lessee's liability for the above mentioned | 10 | | real estate taxes with the monthly rent payments as | 11 | | set forth above (or increased or decreased as set | 12 | | forth herein).". | 13 | | In addition, if there is a change in lessee, or if the | 14 | | lessee vacates the property, then the chief county assessment | 15 | | officer may require the owner of the property to notify the | 16 | | chief county assessment officer of that change. | 17 | | This subsection (e) does not apply to leasehold interests | 18 | | in property owned by a municipality. | 19 | | (f) "Homestead property" under this Section includes | 20 | | residential property that is
occupied by its owner or owners | 21 | | as his or their principal dwelling place, or
that is a | 22 | | leasehold interest on which a single family residence is | 23 | | situated,
which is occupied as a residence by a person who has | 24 | | an ownership interest
therein, legal or equitable or as a | 25 | | lessee, and on which the person is
liable for the payment of | 26 | | property taxes. For land improved with
an apartment building |
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| 1 | | owned and operated as a cooperative, the maximum reduction | 2 | | from the equalized
assessed value shall be limited to the | 3 | | increase in the value above the
equalized assessed value of | 4 | | the property for 1977, up to
the maximum reduction set forth | 5 | | above, multiplied by the number of apartments
or units | 6 | | occupied by a person or persons who is liable, by contract with | 7 | | the
owner or owners of record, for paying property taxes on the | 8 | | property and is an
owner of record of a legal or equitable | 9 | | interest in the cooperative
apartment building, other than a | 10 | | leasehold interest. For land improved with a life care | 11 | | facility, the maximum reduction from the value of the | 12 | | property, as equalized by the Department, shall be multiplied | 13 | | by the number of apartments or units occupied by a person or | 14 | | persons, irrespective of any legal, equitable, or leasehold | 15 | | interest in the facility, who are liable, under a life care | 16 | | contract with the owner or owners of record of the facility, | 17 | | for paying property taxes on the property. For purposes of | 18 | | this
Section, the term "life care facility" has the meaning | 19 | | stated in Section
15-170.
| 20 | | "Household", as used in this Section,
means the owner, the | 21 | | spouse of the owner, and all persons using
the
residence of the | 22 | | owner as their principal place of residence.
| 23 | | "Household income", as used in this Section,
means the | 24 | | combined income of the members of a household
for the calendar | 25 | | year preceding the taxable year.
| 26 | | "Income", as used in this Section,
has the same meaning as |
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| 1 | | provided in Section 3.07 of the Senior
Citizens
and Persons | 2 | | with Disabilities Property Tax Relief Act,
except that
| 3 | | "income" does not include veteran's benefits.
| 4 | | (g) In a cooperative or life care facility where a | 5 | | homestead exemption has been granted, the
cooperative | 6 | | association or the management of the cooperative or life care | 7 | | facility shall credit the savings
resulting from that | 8 | | exemption only to the apportioned tax liability of the
owner | 9 | | or resident who qualified for the exemption. Any person who | 10 | | willfully refuses to so
credit the savings shall be guilty of a | 11 | | Class B misdemeanor.
| 12 | | (h) Where married persons maintain and reside in separate | 13 | | residences qualifying
as homestead property, each residence | 14 | | shall receive 50% of the total reduction
in equalized assessed | 15 | | valuation provided by this Section.
| 16 | | (i) In all counties, the assessor
or chief county | 17 | | assessment officer may determine the
eligibility of | 18 | | residential property to receive the homestead exemption and | 19 | | the amount of the exemption by
application, visual inspection, | 20 | | questionnaire or other reasonable methods. The
determination | 21 | | shall be made in accordance with guidelines established by the
| 22 | | Department, provided that the taxpayer applying for an | 23 | | additional general exemption under this Section shall submit | 24 | | to the chief county assessment officer an application with an | 25 | | affidavit of the applicant's total household income, age, | 26 | | marital status (and, if married, the name and address of the |
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| 1 | | applicant's spouse, if known), and principal dwelling place of | 2 | | members of the household on January 1 of the taxable year. The | 3 | | Department shall issue guidelines establishing a method for | 4 | | verifying the accuracy of the affidavits filed by applicants | 5 | | under this paragraph. The applications shall be clearly marked | 6 | | as applications for the Additional General Homestead | 7 | | Exemption.
| 8 | | (i-5) This subsection (i-5) applies to counties with | 9 | | 3,000,000 or more inhabitants. In the event of a sale of
| 10 | | homestead property, the homestead exemption shall remain in | 11 | | effect for the remainder of the assessment year of the sale. | 12 | | Upon receipt of a transfer declaration transmitted by the | 13 | | recorder pursuant to Section 31-30 of the Real Estate Transfer | 14 | | Tax Law for property receiving an exemption under this | 15 | | Section, the assessor shall mail a notice and forms to the new | 16 | | owner of the property providing information pertaining to the | 17 | | rules and applicable filing periods for applying or reapplying | 18 | | for homestead exemptions under this Code for which the | 19 | | property may be eligible. If the new owner fails to apply or | 20 | | reapply for a homestead exemption during the applicable filing | 21 | | period or the property no longer qualifies for an existing | 22 | | homestead exemption, the assessor shall cancel such exemption | 23 | | for any ensuing assessment year. | 24 | | (j) In counties with fewer than 3,000,000 inhabitants, in | 25 | | the event of a sale
of
homestead property the homestead | 26 | | exemption shall remain in effect for the
remainder of the |
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| 1 | | assessment year of the sale. The assessor or chief county
| 2 | | assessment officer may require the new
owner of the property | 3 | | to apply for the homestead exemption for the following
| 4 | | assessment year.
| 5 | | (k) Notwithstanding Sections 6 and 8 of the State Mandates | 6 | | Act, no reimbursement by the State is required for the | 7 | | implementation of any mandate created by this Section.
| 8 | | (l) The changes made to this Section by this amendatory | 9 | | Act of the 100th General Assembly are effective for the 2018 | 10 | | tax year and thereafter. | 11 | | (Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15; | 12 | | 99-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff. | 13 | | 8-25-17; 100-1077, eff. 1-1-19 .)
| 14 | | (35 ILCS 200/18-185)
| 15 | | Sec. 18-185. Short title; definitions. This Division 5 | 16 | | may be cited as the
Property Tax Extension Limitation Law. As | 17 | | used in this Division 5:
| 18 | | "Consumer Price Index" means the Consumer Price Index for | 19 | | All Urban
Consumers for all items published by the United | 20 | | States Department of Labor.
| 21 | | "Extension limitation" means (a) the lesser of 5% or the | 22 | | percentage increase
in the Consumer Price Index during the | 23 | | 12-month calendar year preceding the
levy year or (b) the rate | 24 | | of increase approved by voters under Section 18-205.
| 25 | | "Affected county" means a county of 3,000,000 or more |
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| 1 | | inhabitants or a
county contiguous to a county of 3,000,000 or | 2 | | more inhabitants.
| 3 | | "Taxing district" has the same meaning provided in Section | 4 | | 1-150, except as
otherwise provided in this Section. For the | 5 | | 1991 through 1994 levy years only,
"taxing district" includes | 6 | | only each non-home rule taxing district having the
majority of | 7 | | its
1990 equalized assessed value within any county or | 8 | | counties contiguous to a
county with 3,000,000 or more | 9 | | inhabitants. Beginning with the 1995 levy
year, "taxing | 10 | | district" includes only each non-home rule taxing district
| 11 | | subject to this Law before the 1995 levy year and each non-home | 12 | | rule
taxing district not subject to this Law before the 1995 | 13 | | levy year having the
majority of its 1994 equalized assessed | 14 | | value in an affected county or
counties. Beginning with the | 15 | | levy year in
which this Law becomes applicable to a taxing | 16 | | district as
provided in Section 18-213, "taxing district" also | 17 | | includes those taxing
districts made subject to this Law as | 18 | | provided in Section 18-213.
| 19 | | "Aggregate extension" for taxing districts to which this | 20 | | Law applied before
the 1995 levy year means the annual | 21 | | corporate extension for the taxing
district and those special | 22 | | purpose extensions that are made annually for
the taxing | 23 | | district, excluding special purpose extensions: (a) made for | 24 | | the
taxing district to pay interest or principal on general | 25 | | obligation bonds
that were approved by referendum; (b) made | 26 | | for any taxing district to pay
interest or principal on |
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| 1 | | general obligation bonds issued before October 1,
1991; (c) | 2 | | made for any taxing district to pay interest or principal on | 3 | | bonds
issued to refund or continue to refund those bonds | 4 | | issued before October 1,
1991; (d)
made for any taxing | 5 | | district to pay interest or principal on bonds
issued to | 6 | | refund or continue to refund bonds issued after October 1, | 7 | | 1991 that
were approved by referendum; (e)
made for any taxing | 8 | | district to pay interest
or principal on revenue bonds issued | 9 | | before October 1, 1991 for payment of
which a property tax levy | 10 | | or the full faith and credit of the unit of local
government is | 11 | | pledged; however, a tax for the payment of interest or | 12 | | principal
on those bonds shall be made only after the | 13 | | governing body of the unit of local
government finds that all | 14 | | other sources for payment are insufficient to make
those | 15 | | payments; (f) made for payments under a building commission | 16 | | lease when
the lease payments are for the retirement of bonds | 17 | | issued by the commission
before October 1, 1991, to pay for the | 18 | | building project; (g) made for payments
due under installment | 19 | | contracts entered into before October 1, 1991;
(h) made for | 20 | | payments of principal and interest on bonds issued under the
| 21 | | Metropolitan Water Reclamation District Act to finance | 22 | | construction projects
initiated before October 1, 1991; (i) | 23 | | made for payments of principal and
interest on limited bonds, | 24 | | as defined in Section 3 of the Local Government Debt
Reform | 25 | | Act, in an amount not to exceed the debt service extension base | 26 | | less
the amount in items (b), (c), (e), and (h) of this |
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| 1 | | definition for
non-referendum obligations, except obligations | 2 | | initially issued pursuant to
referendum; (j) made for payments | 3 | | of principal and interest on bonds
issued under Section 15 of | 4 | | the Local Government Debt Reform Act; (k)
made
by a school | 5 | | district that participates in the Special Education District | 6 | | of
Lake County, created by special education joint agreement | 7 | | under Section
10-22.31 of the School Code, for payment of the | 8 | | school district's share of the
amounts required to be | 9 | | contributed by the Special Education District of Lake
County | 10 | | to the Illinois Municipal Retirement Fund under Article 7 of | 11 | | the
Illinois Pension Code; the amount of any extension under | 12 | | this item (k) shall be
certified by the school district to the | 13 | | county clerk; (l) made to fund
expenses of providing joint | 14 | | recreational programs for persons with disabilities under
| 15 | | Section 5-8 of
the
Park District Code or Section 11-95-14 of | 16 | | the Illinois Municipal Code; (m) made for temporary relocation | 17 | | loan repayment purposes pursuant to Sections 2-3.77 and | 18 | | 17-2.2d of the School Code; (n) made for payment of principal | 19 | | and interest on any bonds issued under the authority of | 20 | | Section 17-2.2d of the School Code; (o) made for contributions | 21 | | to a firefighter's pension fund created under Article 4 of the | 22 | | Illinois Pension Code, to the extent of the amount certified | 23 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 24 | | and (p) made for road purposes in the first year after a | 25 | | township assumes the rights, powers, duties, assets, property, | 26 | | liabilities, obligations, and
responsibilities of a road |
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| 1 | | district abolished under the provisions of Section 6-133 of | 2 | | the Illinois Highway Code.
| 3 | | "Aggregate extension" for the taxing districts to which | 4 | | this Law did not
apply before the 1995 levy year (except taxing | 5 | | districts subject to this Law
in
accordance with Section | 6 | | 18-213) means the annual corporate extension for the
taxing | 7 | | district and those special purpose extensions that are made | 8 | | annually for
the taxing district, excluding special purpose | 9 | | extensions: (a) made for the
taxing district to pay interest | 10 | | or principal on general obligation bonds that
were approved by | 11 | | referendum; (b) made for any taxing district to pay interest
| 12 | | or principal on general obligation bonds issued before March | 13 | | 1, 1995; (c) made
for any taxing district to pay interest or | 14 | | principal on bonds issued to refund
or continue to refund | 15 | | those bonds issued before March 1, 1995; (d) made for any
| 16 | | taxing district to pay interest or principal on bonds issued | 17 | | to refund or
continue to refund bonds issued after March 1, | 18 | | 1995 that were approved by
referendum; (e) made for any taxing | 19 | | district to pay interest or principal on
revenue bonds issued | 20 | | before March 1, 1995 for payment of which a property tax
levy | 21 | | or the full faith and credit of the unit of local government is | 22 | | pledged;
however, a tax for the payment of interest or | 23 | | principal on those bonds shall be
made only after the | 24 | | governing body of the unit of local government finds that
all | 25 | | other sources for payment are insufficient to make those | 26 | | payments; (f) made
for payments under a building commission |
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| 1 | | lease when the lease payments are for
the retirement of bonds | 2 | | issued by the commission before March 1, 1995 to
pay for the | 3 | | building project; (g) made for payments due under installment
| 4 | | contracts entered into before March 1, 1995; (h) made for | 5 | | payments of
principal and interest on bonds issued under the | 6 | | Metropolitan Water Reclamation
District Act to finance | 7 | | construction projects initiated before October 1,
1991; (h-4) | 8 | | made for stormwater management purposes by the Metropolitan | 9 | | Water Reclamation District of Greater Chicago under Section 12 | 10 | | of the Metropolitan Water Reclamation District Act; (i) made | 11 | | for payments of principal and interest on limited bonds,
as | 12 | | defined in Section 3 of the Local Government Debt Reform Act, | 13 | | in an amount
not to exceed the debt service extension base less | 14 | | the amount in items (b),
(c), and (e) of this definition for | 15 | | non-referendum obligations, except
obligations initially | 16 | | issued pursuant to referendum and bonds described in
| 17 | | subsection (h) of this definition; (j) made for payments of
| 18 | | principal and interest on bonds issued under Section 15 of the | 19 | | Local Government
Debt Reform Act; (k) made for payments of | 20 | | principal and interest on bonds
authorized by Public Act | 21 | | 88-503 and issued under Section 20a of the Chicago
Park | 22 | | District Act for aquarium or
museum projects and bonds issued | 23 | | under Section 20a of the Chicago Park District Act for the | 24 | | purpose of making contributions to the pension fund | 25 | | established under Article 12 of the Illinois Pension Code; (l) | 26 | | made for payments of principal and interest on
bonds
|
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| 1 | | authorized by Public Act 87-1191 or 93-601 and (i) issued | 2 | | pursuant to Section 21.2 of the Cook County Forest
Preserve | 3 | | District Act, (ii) issued under Section 42 of the Cook County
| 4 | | Forest Preserve District Act for zoological park projects, or | 5 | | (iii) issued
under Section 44.1 of the Cook County Forest | 6 | | Preserve District Act for
botanical gardens projects; (m) made
| 7 | | pursuant
to Section 34-53.5 of the School Code, whether levied | 8 | | annually or not;
(n) made to fund expenses of providing joint | 9 | | recreational programs for persons with disabilities under | 10 | | Section 5-8 of the Park
District Code or Section 11-95-14 of | 11 | | the Illinois Municipal Code;
(o) made by the
Chicago Park
| 12 | | District for recreational programs for persons with | 13 | | disabilities under subsection (c) of
Section
7.06 of the | 14 | | Chicago Park District Act; (p) made for contributions to a | 15 | | firefighter's pension fund created under Article 4 of the | 16 | | Illinois Pension Code, to the extent of the amount certified | 17 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 18 | | (q) made by Ford Heights School District 169 under Section | 19 | | 17-9.02 of the School Code; and (r) made for the purpose of | 20 | | making employer contributions to the Public School Teachers' | 21 | | Pension and Retirement Fund of Chicago under Section 34-53 of | 22 | | the School Code.
| 23 | | "Aggregate extension" for all taxing districts to which | 24 | | this Law applies in
accordance with Section 18-213, except for | 25 | | those taxing districts subject to
paragraph (2) of subsection | 26 | | (e) of Section 18-213, means the annual corporate
extension |
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| 1 | | for the
taxing district and those special purpose extensions | 2 | | that are made annually for
the taxing district, excluding | 3 | | special purpose extensions: (a) made for the
taxing district | 4 | | to pay interest or principal on general obligation bonds that
| 5 | | were approved by referendum; (b) made for any taxing district | 6 | | to pay interest
or principal on general obligation bonds | 7 | | issued before the date on which the
referendum making this
Law | 8 | | applicable to the taxing district is held; (c) made
for any | 9 | | taxing district to pay interest or principal on bonds issued | 10 | | to refund
or continue to refund those bonds issued before the | 11 | | date on which the
referendum making this Law
applicable to the | 12 | | taxing district is held;
(d) made for any
taxing district to | 13 | | pay interest or principal on bonds issued to refund or
| 14 | | continue to refund bonds issued after the date on which the | 15 | | referendum making
this Law
applicable to the taxing district | 16 | | is held if the bonds were approved by
referendum after the date | 17 | | on which the referendum making this Law
applicable to the | 18 | | taxing district is held; (e) made for any
taxing district to | 19 | | pay interest or principal on
revenue bonds issued before the | 20 | | date on which the referendum making this Law
applicable to the
| 21 | | taxing district is held for payment of which a property tax
| 22 | | levy or the full faith and credit of the unit of local | 23 | | government is pledged;
however, a tax for the payment of | 24 | | interest or principal on those bonds shall be
made only after | 25 | | the governing body of the unit of local government finds that
| 26 | | all other sources for payment are insufficient to make those |
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| 1 | | payments; (f) made
for payments under a building commission | 2 | | lease when the lease payments are for
the retirement of bonds | 3 | | issued by the commission before the date on which the
| 4 | | referendum making this
Law applicable to the taxing district | 5 | | is held to
pay for the building project; (g) made for payments | 6 | | due under installment
contracts entered into before the date | 7 | | on which the referendum making this Law
applicable to
the | 8 | | taxing district is held;
(h) made for payments
of principal | 9 | | and interest on limited bonds,
as defined in Section 3 of the | 10 | | Local Government Debt Reform Act, in an amount
not to exceed | 11 | | the debt service extension base less the amount in items (b),
| 12 | | (c), and (e) of this definition for non-referendum | 13 | | obligations, except
obligations initially issued pursuant to | 14 | | referendum; (i) made for payments
of
principal and interest on | 15 | | bonds issued under Section 15 of the Local Government
Debt | 16 | | Reform Act;
(j)
made for a qualified airport authority to pay | 17 | | interest or principal on
general obligation bonds issued for | 18 | | the purpose of paying obligations due
under, or financing | 19 | | airport facilities required to be acquired, constructed,
| 20 | | installed or equipped pursuant to, contracts entered into | 21 | | before March
1, 1996 (but not including any amendments to such | 22 | | a contract taking effect on
or after that date); (k) made to | 23 | | fund expenses of providing joint
recreational programs for | 24 | | persons with disabilities under Section 5-8 of
the
Park | 25 | | District Code or Section 11-95-14 of the Illinois Municipal | 26 | | Code; (l) made for contributions to a firefighter's pension |
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| 1 | | fund created under Article 4 of the Illinois Pension Code, to | 2 | | the extent of the amount certified under item (5) of Section | 3 | | 4-134 of the Illinois Pension Code; and (m) made for the taxing | 4 | | district to pay interest or principal on general obligation | 5 | | bonds issued pursuant to Section 19-3.10 of the School Code.
| 6 | | "Aggregate extension" for all taxing districts to which | 7 | | this Law applies in
accordance with paragraph (2) of | 8 | | subsection (e) of Section 18-213 means the
annual corporate | 9 | | extension for the
taxing district and those special purpose | 10 | | extensions that are made annually for
the taxing district, | 11 | | excluding special purpose extensions: (a) made for the
taxing | 12 | | district to pay interest or principal on general obligation | 13 | | bonds that
were approved by referendum; (b) made for any | 14 | | taxing district to pay interest
or principal on general | 15 | | obligation bonds issued before March 7, 1997 (the effective | 16 | | date of Public Act 89-718);
(c) made
for any taxing district to | 17 | | pay interest or principal on bonds issued to refund
or | 18 | | continue to refund those bonds issued before March 7, 1997 | 19 | | (the effective date
of Public Act 89-718);
(d) made for any
| 20 | | taxing district to pay interest or principal on bonds issued | 21 | | to refund or
continue to refund bonds issued after March 7, | 22 | | 1997 (the effective date of Public Act 89-718) if the bonds | 23 | | were approved by referendum after March 7, 1997 (the effective | 24 | | date of Public Act 89-718);
(e) made for any
taxing district to | 25 | | pay interest or principal on
revenue bonds issued before March | 26 | | 7, 1997 (the effective date of Public Act 89-718)
for payment |
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| 1 | | of which a property tax
levy or the full faith and credit of | 2 | | the unit of local government is pledged;
however, a tax for the | 3 | | payment of interest or principal on those bonds shall be
made | 4 | | only after the governing body of the unit of local government | 5 | | finds that
all other sources for payment are insufficient to | 6 | | make those payments; (f) made
for payments under a building | 7 | | commission lease when the lease payments are for
the | 8 | | retirement of bonds issued by the commission before March 7, | 9 | | 1997 (the effective date
of Public Act 89-718)
to
pay for the | 10 | | building project; (g) made for payments due under installment
| 11 | | contracts entered into before March 7, 1997 (the effective | 12 | | date of Public Act 89-718);
(h) made for payments
of principal | 13 | | and interest on limited bonds,
as defined in Section 3 of the | 14 | | Local Government Debt Reform Act, in an amount
not to exceed | 15 | | the debt service extension base less the amount in items (b),
| 16 | | (c), and (e) of this definition for non-referendum | 17 | | obligations, except
obligations initially issued pursuant to | 18 | | referendum; (i) made for payments
of
principal and interest on | 19 | | bonds issued under Section 15 of the Local Government
Debt | 20 | | Reform Act;
(j)
made for a qualified airport authority to pay | 21 | | interest or principal on
general obligation bonds issued for | 22 | | the purpose of paying obligations due
under, or financing | 23 | | airport facilities required to be acquired, constructed,
| 24 | | installed or equipped pursuant to, contracts entered into | 25 | | before March
1, 1996 (but not including any amendments to such | 26 | | a contract taking effect on
or after that date); (k) made to |
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| 1 | | fund expenses of providing joint
recreational programs for | 2 | | persons with disabilities under Section 5-8 of
the
Park | 3 | | District Code or Section 11-95-14 of the Illinois Municipal | 4 | | Code; and (l) made for contributions to a firefighter's | 5 | | pension fund created under Article 4 of the Illinois Pension | 6 | | Code, to the extent of the amount certified under item (5) of | 7 | | Section 4-134 of the Illinois Pension Code.
| 8 | | "Debt service extension base" means an amount equal to | 9 | | that portion of the
extension for a taxing district for the | 10 | | 1994 levy year, or for those taxing
districts subject to this | 11 | | Law in accordance with Section 18-213, except for
those | 12 | | subject to paragraph (2) of subsection (e) of Section 18-213, | 13 | | for the
levy
year in which the referendum making this Law | 14 | | applicable to the taxing district
is held, or for those taxing | 15 | | districts subject to this Law in accordance with
paragraph (2) | 16 | | of subsection (e) of Section 18-213 for the 1996 levy year,
| 17 | | constituting an
extension for payment of principal and | 18 | | interest on bonds issued by the taxing
district without | 19 | | referendum, but not including excluded non-referendum bonds. | 20 | | For park districts (i) that were first
subject to this Law in | 21 | | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | 22 | | for the payment of principal and interest on bonds issued by | 23 | | the park
district without referendum (but not including | 24 | | excluded non-referendum bonds)
was less than 51% of the amount | 25 | | for the 1991 levy year constituting an
extension for payment | 26 | | of principal and interest on bonds issued by the park
district |
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| 1 | | without referendum (but not including excluded non-referendum | 2 | | bonds),
"debt service extension base" means an amount equal to | 3 | | that portion of the
extension for the 1991 levy year | 4 | | constituting an extension for payment of
principal and | 5 | | interest on bonds issued by the park district without | 6 | | referendum
(but not including excluded non-referendum bonds). | 7 | | A debt service extension base established or increased at any | 8 | | time pursuant to any provision of this Law, except Section | 9 | | 18-212, shall be increased each year commencing with the later | 10 | | of (i) the 2009 levy year or (ii) the first levy year in which | 11 | | this Law becomes applicable to the taxing district, by the | 12 | | lesser of 5% or the percentage increase in the Consumer Price | 13 | | Index during the 12-month calendar year preceding the levy | 14 | | year. The debt service extension
base may be established or | 15 | | increased as provided under Section 18-212.
"Excluded | 16 | | non-referendum bonds" means (i) bonds authorized by Public
Act | 17 | | 88-503 and issued under Section 20a of the Chicago Park | 18 | | District Act for
aquarium and museum projects; (ii) bonds | 19 | | issued under Section 15 of the
Local Government Debt Reform | 20 | | Act; or (iii) refunding obligations issued
to refund or to | 21 | | continue to refund obligations initially issued pursuant to
| 22 | | referendum.
| 23 | | "Special purpose extensions" include, but are not limited | 24 | | to, extensions
for levies made on an annual basis for | 25 | | unemployment and workers'
compensation, self-insurance, | 26 | | contributions to pension plans, and extensions
made pursuant |
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| 1 | | to Section 6-601 of the Illinois Highway Code for a road
| 2 | | district's permanent road fund whether levied annually or not. | 3 | | The
extension for a special service area is not included in the
| 4 | | aggregate extension.
| 5 | | "Aggregate extension base" means the taxing district's | 6 | | last preceding
aggregate extension as adjusted under Sections | 7 | | 18-135, 18-215,
18-230, 18-206, and 18-233.
Beginning with | 8 | | levy year 2022, for taxing districts that are specified in | 9 | | Section 18-190.7, the taxing district's aggregate extension | 10 | | base shall be calculated as provided in Section 18-190.7. An | 11 | | adjustment under Section 18-135 shall be made for the 2007 | 12 | | levy year and all subsequent levy years whenever one or more | 13 | | counties within which a taxing district is located (i) used | 14 | | estimated valuations or rates when extending taxes in the | 15 | | taxing district for the last preceding levy year that resulted | 16 | | in the over or under extension of taxes, or (ii) increased or | 17 | | decreased the tax extension for the last preceding levy year | 18 | | as required by Section 18-135(c). Whenever an adjustment is | 19 | | required under Section 18-135, the aggregate extension base of | 20 | | the taxing district shall be equal to the amount that the | 21 | | aggregate extension of the taxing district would have been for | 22 | | the last preceding levy year if either or both (i) actual, | 23 | | rather than estimated, valuations or rates had been used to | 24 | | calculate the extension of taxes for the last levy year, or | 25 | | (ii) the tax extension for the last preceding levy year had not | 26 | | been adjusted as required by subsection (c) of Section 18-135.
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| 1 | | Notwithstanding any other provision of law, for levy year | 2 | | 2012, the aggregate extension base for West Northfield School | 3 | | District No. 31 in Cook County shall be $12,654,592. | 4 | | Notwithstanding any other provision of law, for levy year | 5 | | 2022, the aggregate extension base of a home equity assurance | 6 | | program that levied at least $1,000,000 in property taxes in | 7 | | levy year 2019 or 2020 under the Home Equity Assurance Act | 8 | | shall be the amount that the program's aggregate extension | 9 | | base for levy year 2021 would have been if the program had | 10 | | levied a property tax for levy year 2021. | 11 | | "Levy year" has the same meaning as "year" under Section
| 12 | | 1-155.
| 13 | | "New property" means (i) the assessed value, after final | 14 | | board of review or
board of appeals action, of new | 15 | | improvements or additions to existing
improvements on any | 16 | | parcel of real property that increase the assessed value of
| 17 | | that real property during the levy year multiplied by the | 18 | | equalization factor
issued by the Department under Section | 19 | | 17-30, (ii) the assessed value, after
final board of review or | 20 | | board of appeals action, of real property not exempt
from real | 21 | | estate taxation, which real property was exempt from real | 22 | | estate
taxation for any portion of the immediately preceding | 23 | | levy year, multiplied by
the equalization factor issued by the | 24 | | Department under Section 17-30, including the assessed value, | 25 | | upon final stabilization of occupancy after new construction | 26 | | is complete, of any real property located within the |
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| 1 | | boundaries of an otherwise or previously exempt military | 2 | | reservation that is intended for residential use and owned by | 3 | | or leased to a private corporation or other entity,
(iii) in | 4 | | counties that classify in accordance with Section 4 of Article
| 5 | | IX of the
Illinois Constitution, an incentive property's | 6 | | additional assessed value
resulting from a
scheduled increase | 7 | | in the level of assessment as applied to the first year
final | 8 | | board of
review market value, and (iv) any increase in | 9 | | assessed value due to oil or gas production from an oil or gas | 10 | | well required to be permitted under the Hydraulic Fracturing | 11 | | Regulatory Act that was not produced in or accounted for | 12 | | during the previous levy year.
In addition, the county clerk | 13 | | in a county containing a population of
3,000,000 or more shall | 14 | | include in the 1997
recovered tax increment value for any | 15 | | school district, any recovered tax
increment value that was | 16 | | applicable to the 1995 tax year calculations.
| 17 | | "Qualified airport authority" means an airport authority | 18 | | organized under
the Airport Authorities Act and located in a | 19 | | county bordering on the State of
Wisconsin and having a | 20 | | population in excess of 200,000 and not greater than
500,000.
| 21 | | "Recovered tax increment value" means, except as otherwise | 22 | | provided in this
paragraph, the amount of the current year's | 23 | | equalized assessed value, in the
first year after a | 24 | | municipality terminates
the designation of an area as a | 25 | | redevelopment project area previously
established under the | 26 | | Tax Increment Allocation Redevelopment Act in the Illinois
|
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| 1 | | Municipal Code, previously established under the Industrial | 2 | | Jobs Recovery Law
in the Illinois Municipal Code, previously | 3 | | established under the Economic Development Project Area Tax | 4 | | Increment Act of 1995, or previously established under the | 5 | | Economic
Development Area Tax Increment Allocation Act, of | 6 | | each taxable lot, block,
tract, or parcel of real property in | 7 | | the redevelopment project area over and
above the initial | 8 | | equalized assessed value of each property in the
redevelopment | 9 | | project area.
For the taxes which are extended for the 1997 | 10 | | levy year, the recovered tax
increment value for a non-home | 11 | | rule taxing district that first became subject
to this Law for | 12 | | the 1995 levy year because a majority of its 1994 equalized
| 13 | | assessed value was in an affected county or counties shall be | 14 | | increased if a
municipality terminated the designation of an | 15 | | area in 1993 as a redevelopment
project area previously | 16 | | established under the Tax Increment Allocation Redevelopment
| 17 | | Act in the Illinois Municipal Code, previously established | 18 | | under
the Industrial Jobs Recovery Law in the Illinois | 19 | | Municipal Code, or previously
established under the Economic | 20 | | Development Area Tax Increment Allocation Act,
by an amount | 21 | | equal to the 1994 equalized assessed value of each taxable | 22 | | lot,
block, tract, or parcel of real property in the | 23 | | redevelopment project area over
and above the initial | 24 | | equalized assessed value of each property in the
redevelopment | 25 | | project area.
In the first year after a municipality
removes a | 26 | | taxable lot, block, tract, or parcel of real property from a
|
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| 1 | | redevelopment project area established under the Tax Increment | 2 | | Allocation Redevelopment
Act in the Illinois
Municipal Code, | 3 | | the Industrial Jobs Recovery Law
in the Illinois Municipal | 4 | | Code, or the Economic
Development Area Tax Increment | 5 | | Allocation Act, "recovered tax increment value"
means the | 6 | | amount of the current year's equalized assessed value of each | 7 | | taxable
lot, block, tract, or parcel of real property removed | 8 | | from the redevelopment
project area over and above the initial | 9 | | equalized assessed value of that real
property before removal | 10 | | from the redevelopment project area.
| 11 | | Except as otherwise provided in this Section, "limiting | 12 | | rate" means a
fraction the numerator of which is the last
| 13 | | preceding aggregate extension base times an amount equal to | 14 | | one plus the
extension limitation defined in this Section and | 15 | | the denominator of which
is the current year's equalized | 16 | | assessed value of all real property in the
territory under the | 17 | | jurisdiction of the taxing district during the prior
levy | 18 | | year. For those taxing districts that reduced their aggregate
| 19 | | extension for the last preceding levy year, except for school | 20 | | districts that reduced their extension for educational | 21 | | purposes pursuant to Section 18-206, the highest aggregate | 22 | | extension
in any of the last 3 preceding levy years shall be | 23 | | used for the purpose of
computing the limiting rate. The | 24 | | denominator shall not include new
property or the recovered | 25 | | tax increment
value.
If a new rate, a rate decrease, or a | 26 | | limiting rate increase has been approved at an election held |
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| 1 | | after March 21, 2006, then (i) the otherwise applicable | 2 | | limiting rate shall be increased by the amount of the new rate | 3 | | or shall be reduced by the amount of the rate decrease, as the | 4 | | case may be, or (ii) in the case of a limiting rate increase, | 5 | | the limiting rate shall be equal to the rate set forth
in the | 6 | | proposition approved by the voters for each of the years | 7 | | specified in the proposition, after
which the limiting rate of | 8 | | the taxing district shall be calculated as otherwise provided. | 9 | | In the case of a taxing district that obtained referendum | 10 | | approval for an increased limiting rate on March 20, 2012, the | 11 | | limiting rate for tax year 2012 shall be the rate that | 12 | | generates the approximate total amount of taxes extendable for | 13 | | that tax year, as set forth in the proposition approved by the | 14 | | voters; this rate shall be the final rate applied by the county | 15 | | clerk for the aggregate of all capped funds of the district for | 16 | | tax year 2012.
| 17 | | (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; | 18 | | 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; revised | 19 | | 10-5-21.)
| 20 | | (35 ILCS 200/18-190.7 new) | 21 | | Sec. 18-190.7. Alternative aggregate extension base for | 22 | | certain taxing districts; recapture. | 23 | | (a) This Section applies to the following taxing districts | 24 | | that are subject to this Division 5: | 25 | | (1) school districts that have a designation of |
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| 1 | | recognition or review according to the State Board of | 2 | | Education's School District Financial Profile System as of | 3 | | the first day of the levy year for which the taxing | 4 | | district seeks to increase its aggregate extension under | 5 | | this Section; | 6 | | (2) park districts; | 7 | | (3) library districts; and | 8 | | (4) community college districts. | 9 | | (b) Subject to the limitations of subsection (c), | 10 | | beginning in levy year 2022, a taxing district specified in | 11 | | subsection (a) may recapture certain levy amounts that are | 12 | | otherwise unavailable to the taxing district as a result of | 13 | | the taxing district not extending the maximum amount permitted | 14 | | under this Division 5 in a previous levy year. For that | 15 | | purpose, the taxing district's aggregate extension base shall | 16 | | be the greater of: (1) the taxing district's aggregate | 17 | | extension limit; or (2) the taxing district's last preceding | 18 | | aggregate extension, as adjusted under Sections 18-135, | 19 | | 18-215, 18-230, 18-206, and 18-233. | 20 | | (c) Notwithstanding the provisions of this Section, the | 21 | | aggregate extension of a taxing district that uses an | 22 | | aggregate extension limit under this Section for a particular | 23 | | levy year may not exceed the taxing district's aggregate | 24 | | extension for the immediately preceding levy year by more than | 25 | | 5% unless the increase is approved by the voters under Section | 26 | | 18-205; however, if a taxing district is unable to recapture |
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| 1 | | the entire unrealized levy amount in a single levy year due to | 2 | | the limitations of this subsection (c), the taxing district | 3 | | may increase its aggregate extension in each immediately | 4 | | succeeding levy year until the entire levy amount is | 5 | | recaptured, except that the increase in each succeeding levy | 6 | | year may not exceed the greater of (i) 5% or (ii) the increase | 7 | | approved by the voters under Section 18-205. | 8 | | In order to be eligible for recapture under this Section, | 9 | | the taxing district must certify to the county clerk that the | 10 | | taxing district did not extend the maximum amount permitted | 11 | | under this Division 5 for a particular levy year. That | 12 | | certification must be made not more than 60 days after the | 13 | | taxing district files its levy ordinance or resolution with | 14 | | the county clerk for the levy year for which the taxing | 15 | | district did not extend the maximum amount permitted under | 16 | | this Division 5. | 17 | | (d) As used in this Section, "aggregate extension limit" | 18 | | means the taxing district's last preceding aggregate extension | 19 | | if the district had utilized the maximum limiting rate | 20 | | permitted without referendum for each of the 3 immediately | 21 | | preceding levy years, as adjusted under Section 18-135, | 22 | | 18-215, 18-230, 18-206, and 18-233.
| 23 | | Section 15. The School Code is amended by changing Section | 24 | | 17-2A and by adding Section 17-1.3 as follows: |
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| 1 | | (105 ILCS 5/17-1.3 new) | 2 | | Sec. 17-1.3. Disclosure of cash balance. Notwithstanding | 3 | | any other provision of law, each school district shall | 4 | | disclose to the public, at the public hearing at which the | 5 | | district certifies its budget and levy for the taxable year, | 6 | | the cash reserve balance of all funds held by the district | 7 | | related to its operational levy and, if applicable, any | 8 | | obligations secured by those funds.
| 9 | | (105 ILCS 5/17-2A) (from Ch. 122, par. 17-2A)
| 10 | | Sec. 17-2A. Interfund transfers. | 11 | | (a) The school board of any district having a population | 12 | | of less than
500,000 inhabitants may, by proper resolution | 13 | | following a public hearing
set by the school board or the | 14 | | president of the school board
(that is preceded (i) by at least | 15 | | one published notice over the name of
the clerk
or secretary of | 16 | | the board, occurring at least 7 days and not more than 30
days
| 17 | | prior to the hearing, in a newspaper of general circulation | 18 | | within the
school
district and (ii) by posted notice over the | 19 | | name of the clerk or secretary of
the board, at least 48 hours | 20 | | before the hearing, at the principal office of the
school | 21 | | board or at the building where the hearing is to be held if a | 22 | | principal
office does not exist, with both notices setting | 23 | | forth the time, date, place,
and subject matter of the
| 24 | | hearing), transfer money from (1) the Educational Fund to the | 25 | | Operations
and
Maintenance Fund or the Transportation Fund, |
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| 1 | | (2) the Operations and
Maintenance Fund to the Educational | 2 | | Fund or the Transportation Fund, (3) the
Transportation Fund | 3 | | to the Educational Fund or the Operations and Maintenance
| 4 | | Fund, or (4) the Tort Immunity Fund to the Operations and | 5 | | Maintenance Fund of said
district,
provided that, except | 6 | | during the period from July 1, 2003 through June 30, 2024, such | 7 | | transfer is made solely for the purpose of meeting one-time,
| 8 | | non-recurring expenses. Except during the period from July 1, | 9 | | 2003 through
June 30, 2026 June 30, 2024 and except as | 10 | | otherwise provided in subsection (b) of this Section, any | 11 | | other permanent interfund transfers authorized
by any | 12 | | provision or judicial interpretation of this Code for which | 13 | | the
transferee fund is not precisely and specifically set | 14 | | forth in the provision of
this Code authorizing such transfer | 15 | | shall be made to the fund of the school
district most in need | 16 | | of the funds being transferred, as determined by
resolution of | 17 | | the school board. | 18 | | (b) (Blank).
| 19 | | (c) Notwithstanding subsection (a) of this Section or any | 20 | | other provision of this Code to the contrary, the school board | 21 | | of any school district (i) that is subject to the Property Tax | 22 | | Extension Limitation Law, (ii) that is an elementary district | 23 | | servicing students in grades K through 8, (iii) whose | 24 | | territory is in one county, (iv) that is eligible for Section | 25 | | 7002 Federal Impact Aid, and (v) that has no more than $81,000 | 26 | | in funds remaining from refinancing bonds that were refinanced |
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| 1 | | a minimum of 5 years prior to January 20, 2017 (the effective | 2 | | date of Public Act 99-926) may make a one-time transfer of the | 3 | | funds remaining from the refinancing bonds to the Operations | 4 | | and Maintenance Fund of the district by proper resolution | 5 | | following a public hearing set by the school board or the | 6 | | president of the school board, with notice as provided in | 7 | | subsection (a) of this Section, so long as the district meets | 8 | | the qualifications set forth in this subsection (c) on January | 9 | | 20, 2017 (the effective date of Public Act 99-926). | 10 | | (d) Notwithstanding subsection (a) of this Section or any | 11 | | other provision of this Code to the contrary, the school board | 12 | | of any school district (i) that is subject to the Property Tax | 13 | | Extension Limitation Law, (ii) that is a community unit school | 14 | | district servicing students in grades K through 12, (iii) | 15 | | whose territory is in one county, (iv) that owns property | 16 | | designated by the United States as a Superfund site pursuant | 17 | | to the federal Comprehensive Environmental Response, | 18 | | Compensation and Liability Act of 1980 (42 U.S.C. 9601 et | 19 | | seq.), and (v) that has an excess accumulation of funds in its | 20 | | bond fund, including funds accumulated prior to July 1, 2000, | 21 | | may make a one-time transfer of those excess funds accumulated | 22 | | prior to July 1, 2000 to the Operations and Maintenance Fund of | 23 | | the district by proper resolution following a public hearing | 24 | | set by the school board or the president of the school board, | 25 | | with notice as provided in subsection (a) of this Section, so | 26 | | long as the district meets the qualifications set forth in |
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| 1 | | this subsection (d) on August 4, 2017 (the effective date of | 2 | | Public Act 100-32). | 3 | | (Source: P.A. 101-643, eff. 6-18-20; 102-671, eff. 11-30-21.)
| 4 | | Section 20. The Senior Citizens Real Estate Tax Deferral | 5 | | Act is amended by changing Section 3 as follows:
| 6 | | (320 ILCS 30/3) (from Ch. 67 1/2, par. 453)
| 7 | | Sec. 3.
A taxpayer may, on or before March 1 of each year,
| 8 | | apply to the county collector of the county where his | 9 | | qualifying
property is located, or to the official designated | 10 | | by a unit of local
government to collect special assessments | 11 | | on the qualifying property, as the
case may be, for a deferral | 12 | | of all or a part of real estate taxes payable
during that year | 13 | | for the preceding year in the case of real estate taxes
other | 14 | | than special assessments, or for a deferral of any | 15 | | installments payable
during that year in the case of special | 16 | | assessments, on all or part of his
qualifying property. The | 17 | | application shall be on a form prescribed by the
Department | 18 | | and furnished by the collector,
(a) showing that the applicant
| 19 | | will be 65 years of age or older by June 1 of the year for | 20 | | which a tax
deferral is claimed, (b) describing the property | 21 | | and verifying that the
property is qualifying property as | 22 | | defined in Section 2, (c) certifying
that the taxpayer has | 23 | | owned and occupied as his residence such
property or other | 24 | | qualifying property in the State for at least the last 3
years |
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| 1 | | except for any periods during which the taxpayer may have | 2 | | temporarily
resided in a nursing or sheltered care home, and | 3 | | (d) specifying whether
the deferral is for all or a part of the | 4 | | taxes, and, if for a part, the amount
of deferral applied for. | 5 | | As to qualifying property not having a separate
assessed | 6 | | valuation, the taxpayer shall also file with the county | 7 | | collector a
written appraisal of the property prepared by a | 8 | | qualified real estate appraiser
together with a certificate | 9 | | signed by the appraiser stating that he has
personally | 10 | | examined the property and setting forth the value of the land | 11 | | and
the value of the buildings thereon occupied by the | 12 | | taxpayer as his residence.
| 13 | | The collector shall grant the tax deferral provided such | 14 | | deferral does not
exceed funds available in the Senior | 15 | | Citizens Real Estate Deferred Tax
Revolving Fund and provided | 16 | | that the owner or owners of such real property have
entered | 17 | | into a tax deferral and recovery agreement with the collector | 18 | | on behalf
of the county or other unit of local government, | 19 | | which agreement expressly
states:
| 20 | | (1) That the total amount of taxes deferred under this | 21 | | Act, plus
interest, for the year for which a tax deferral is | 22 | | claimed as well
as for those previous years for which taxes are | 23 | | not delinquent and
for which such deferral has been claimed | 24 | | may not exceed 80%
of the taxpayer's equity interest in the | 25 | | property for which taxes are
to be deferred and that, if the | 26 | | total deferred taxes plus interest equals
80% of the |
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| 1 | | taxpayer's equity interest in the property, the taxpayer shall
| 2 | | thereafter pay the annual interest due on such deferred taxes | 3 | | plus interest
so that total deferred taxes plus interest will | 4 | | not exceed such 80% of the
taxpayer's equity interest in the | 5 | | property. Effective as of the January 1, 2011 assessment year | 6 | | or tax year 2012 and through the 2021 tax year, and beginning | 7 | | again with the 2026 tax year, the total amount of any such | 8 | | deferral shall not exceed $5,000 per taxpayer in each tax | 9 | | year. For the 2022 tax year through the 2025 tax year, the | 10 | | total amount of any such deferral shall not exceed $7,500 per | 11 | | taxpayer in each tax year.
| 12 | | (2) That any real estate taxes deferred under this Act and | 13 | | any
interest accrued thereon at the rate of 6% per year are a | 14 | | lien on the real
estate and improvements thereon until paid. | 15 | | If the taxes deferred are for a tax year prior to 2023, then | 16 | | interest shall accrue at the rate of 6% per year. If the taxes | 17 | | deferred are for the 2023 tax year or any tax year thereafter, | 18 | | then interest shall accrue at the rate of 3% per year. No sale | 19 | | or transfer of such
real property may be legally closed and | 20 | | recorded until the taxes
which would otherwise have been due | 21 | | on the property, plus accrued
interest, have been paid unless | 22 | | the collector certifies in
writing that an arrangement for | 23 | | prompt payment of the amount due
has been made with his office. | 24 | | The same shall apply if the
property is to be made the subject | 25 | | of a contract of sale.
| 26 | | (3) That upon the death of the taxpayer claiming the |
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| 1 | | deferral
the heirs-at-law, assignees or legatees shall have | 2 | | first
priority to the real property upon which taxes have been | 3 | | deferred
by paying in full the total taxes which would | 4 | | otherwise have been due,
plus interest. However, if such | 5 | | heir-at-law, assignee, or legatee
is a surviving spouse, the | 6 | | tax deferred status of the
property shall be continued during | 7 | | the life of that surviving spouse
if the spouse is 55 years of | 8 | | age or older within 6 months of the
date of death of the | 9 | | taxpayer and enters into a tax deferral and
recovery agreement | 10 | | before the time when deferred taxes become due
under this | 11 | | Section. Any additional taxes deferred, plus interest,
on the | 12 | | real property under a tax deferral and recovery agreement
| 13 | | signed by a surviving spouse shall be added to the taxes and | 14 | | interest
which would otherwise have been due, and the payment | 15 | | of which has been
postponed during the life of such surviving | 16 | | spouse, in determining
the 80% equity requirement provided by | 17 | | this Section.
| 18 | | (4) That if the taxes due, plus interest, are not paid by | 19 | | the heir-at-law,
assignee or legatee or if payment is not | 20 | | postponed during the life of a
surviving spouse, the deferred | 21 | | taxes and interest shall be recovered from the
estate of the | 22 | | taxpayer within one year of the date of his death. In addition,
| 23 | | deferred real estate taxes and any interest accrued thereon | 24 | | are due within 90
days after any tax deferred property ceases | 25 | | to be qualifying property as
defined in Section 2.
| 26 | | If payment is not made when required by this Section, |
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| 1 | | foreclosure proceedings
may be instituted under the Property | 2 | | Tax Code.
| 3 | | (5) That any joint owner has given written prior approval | 4 | | for such
agreement,
which written approval shall be made a | 5 | | part of such agreement.
| 6 | | (6) That a guardian for a person under legal disability | 7 | | appointed for a
taxpayer who otherwise qualifies under this | 8 | | Act may act for the taxpayer in
complying with this Act.
| 9 | | (7) That a taxpayer or his agent has provided to the | 10 | | satisfaction of the
collector, sufficient evidence that the | 11 | | qualifying property on which the taxes
are to be deferred is | 12 | | insured against fire or casualty loss for at least the
total | 13 | | amount of taxes which have been deferred.
| 14 | | If the taxes to be deferred are special assessments, the | 15 | | unit of local
government making the assessments shall forward | 16 | | a copy of the agreement
entered into pursuant to this Section | 17 | | and the bills for such assessments to
the county collector of | 18 | | the county in which the qualifying property is located.
| 19 | | (Source: P.A. 102-644, eff. 8-27-21.)
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law. |
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