Full Text of HB2367 96th General Assembly
HB2367 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB2367
Introduced 2/19/2009, by Rep. Mike Boland SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Awards an assessment freeze homestead exemption to disabled veterans who qualify for a disabled or handicapped veterans' license plate. Provides that the amount of the exemption is the equalized assessed value of the residence in the taxable year for which application is made minus the equalized assessed value of the residence in the taxable year in which the applicant qualified for the exemption plus the first year's equalized assessed value of any added improvements that increased the assessed value of the residence after the base year. Makes corresponding changes to
cross-references in
the provisions concerning certification, certificate of errors, other exemptions, and delinquency
notices.
Amends various Acts concerning tax increment financing to deduct the exemption from assessed value
calculations for
entities that have adopted tax increment allocation financing under these
provisions.
Amends the State Mandates Act to require implementation without reimbursement.
Effective July 1, 2009.
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CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY |
FISCAL NOTE ACT MAY APPLY |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT MAY APPLY
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A BILL FOR
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HB2367 |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Economic Development Area Tax Increment | 5 |
| Allocation Act is
amended by changing Section 6 as follows:
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| (20 ILCS 620/6)
(from Ch. 67 1/2, par. 1006)
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| Sec. 6. Filing with county clerk; certification of initial | 8 |
| equalized
assessed value.
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| (a) The municipality shall file a certified copy of any | 10 |
| ordinance
authorizing tax increment allocation financing for | 11 |
| an economic development
project area with the county clerk, and | 12 |
| the county clerk shall immediately
thereafter determine (1) the | 13 |
| most recently ascertained equalized assessed
value of each lot, | 14 |
| block, tract or parcel of real property within the economic
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| development project area from which shall be deducted the | 16 |
| homestead exemptions
provided by Sections 15-167.5, 15-170, | 17 |
| 15-175, and 15-176 of the Property
Tax Code, which value
shall | 18 |
| be the "initial equalized assessed value" of each such piece of | 19 |
| property,
and (2) the total equalized assessed value of all | 20 |
| taxable real property within
the economic development project | 21 |
| area by adding together the most recently
ascertained equalized | 22 |
| assessed value of each taxable lot, block, tract, or
parcel of | 23 |
| real property within such economic development project area, |
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| from
which shall be deducted the homestead exemptions provided | 2 |
| under Article 15 of the Property Tax Code, and shall certify | 3 |
| such
amount as the
"total initial equalized assessed value" of | 4 |
| the taxable real property within
the economic development | 5 |
| project area.
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| (b) After the county clerk has certified the "total initial | 7 |
| equalized
assessed value" of the taxable real property in the | 8 |
| economic development
project area, then in respect to every | 9 |
| taxing district containing an
economic development project | 10 |
| area, the county clerk or any other official
required by law to | 11 |
| ascertain the amount of the equalized assessed value of
all | 12 |
| taxable property within that taxing district for the purpose of
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| computing the rate per cent of tax to be extended upon taxable | 14 |
| property
within that taxing district, shall in every year that | 15 |
| tax increment
allocation financing is in effect ascertain the | 16 |
| amount of value of taxable
property in an economic development | 17 |
| project area by including in that
amount the lower of the | 18 |
| current equalized assessed value or the certified
"total | 19 |
| initial equalized assessed value" of all taxable real property | 20 |
| in
such area. The rate per cent of tax determined shall be | 21 |
| extended to the current
equalized assessed value of all | 22 |
| property in the economic development project
area in the same | 23 |
| manner as the rate per cent of tax is extended to all other
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| taxable property in the taxing district. The method of | 25 |
| allocating taxes
established under this Section shall | 26 |
| terminate when the municipality adopts an
ordinance dissolving |
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| the special tax allocation fund for the economic
development | 2 |
| project area, terminating the economic development project | 3 |
| area,
and terminating the use of tax increment allocation | 4 |
| financing for the economic
development project area. This Act | 5 |
| shall not be construed as relieving
property owners within an | 6 |
| economic development project area from paying a
uniform rate of | 7 |
| taxes upon the current equalized assessed value of their
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| taxable property as provided in the Property Tax Code.
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| (Source: P.A. 95-644, eff. 10-12-07.)
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| Section 10. The Property Tax Code is amended by changing | 11 |
| Sections
15-10, 15-165, 15-168, 15-169, 20-178, and 21-135 and | 12 |
| adding Section 15-167.5 as follows:
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| (35 ILCS 200/15-10)
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| Sec. 15-10. Exempt property; procedures for certification. | 15 |
| All property
granted an exemption by the Department pursuant to | 16 |
| the requirements of
Section 15-5 and
described in the Sections | 17 |
| following Section 15-30 and preceding Section 16-5,
to the | 18 |
| extent therein limited, is exempt from taxation.
In order to | 19 |
| maintain that exempt status, the titleholder or the owner of | 20 |
| the
beneficial interest of any property
that
is exempt must | 21 |
| file with the chief county assessment
officer, on or before | 22 |
| January 31 of each year (May 31 in the case of property
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| exempted by Section 15-167.5 or 15-170), an affidavit stating | 24 |
| whether there has been any
change in the ownership or use of |
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| the property or the status of the
owner-resident, or that a | 2 |
| disabled veteran who qualifies under Section 15-165
owned and | 3 |
| used the property as of January 1 of that year.
The nature of | 4 |
| any
change shall be stated in the affidavit. Failure to file an | 5 |
| affidavit shall,
in the discretion of the assessment officer, | 6 |
| constitute cause to terminate the
exemption of that property, | 7 |
| notwithstanding any other provision of this Code.
Owners of 5 | 8 |
| or more such exempt parcels within a county may file a single
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| annual affidavit in lieu of an affidavit for each parcel. The | 10 |
| assessment
officer, upon request, shall furnish an affidavit | 11 |
| form to the owners, in which
the owner may state whether there | 12 |
| has been any change in the ownership or use
of the property or | 13 |
| status of the owner or resident as of January 1 of that
year. | 14 |
| The owner of 5 or more exempt parcels shall list all the | 15 |
| properties
giving the same information for each parcel as | 16 |
| required of owners who file
individual affidavits.
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| However, titleholders or owners of the beneficial interest | 18 |
| in any property
exempted under any of the following provisions | 19 |
| are not required to
submit an annual filing under this Section:
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| (1) Section 15-45 (burial grounds) in counties of less | 21 |
| than 3,000,000
inhabitants and owned by a not-for-profit
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| organization.
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| (2) Section 15-40.
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| (3) Section 15-50 (United States property).
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| If there is a change in use or ownership, however, notice | 26 |
| must be filed
pursuant to Section 15-20.
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| An application for homestead exemptions shall be filed as | 2 |
| provided in Section 15-167.5 (disabled veterans assessment | 3 |
| freeze homestead exemption),
Section 15-170 (senior citizens | 4 |
| homestead exemption), Section 15-172 (senior
citizens | 5 |
| assessment freeze homestead exemption), and Sections
15-175 | 6 |
| (general homestead exemption), 15-176
(general alternative
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| homestead exemption), and 15-177 (long-time occupant homestead | 8 |
| exemption), respectively.
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| (Source: P.A. 95-644, eff. 10-12-07.)
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| (35 ILCS 200/15-165)
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| Sec. 15-165. Disabled veterans. Property up to an assessed | 12 |
| value of $70,000,
owned and used exclusively by a disabled | 13 |
| veteran, or the spouse or unmarried
surviving spouse of the | 14 |
| veteran, as a home, is exempt. As used in this
Section, a | 15 |
| disabled veteran means a person who has served in the Armed | 16 |
| Forces
of the United States and whose disability is of such a | 17 |
| nature that the Federal
Government has authorized payment for | 18 |
| purchase or construction of Specially
Adapted Housing as set | 19 |
| forth in the United States Code, Title 38, Chapter 21,
Section | 20 |
| 2101.
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| The exemption applies to housing where Federal funds have | 22 |
| been used to
purchase or construct special adaptations to suit | 23 |
| the veteran's disability.
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| The exemption also applies to housing that is specially | 25 |
| adapted to suit the
veteran's disability, and purchased |
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| entirely or in part by the proceeds of a
sale, casualty loss | 2 |
| reimbursement, or other transfer of a home for which the
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| Federal Government had previously authorized payment for | 4 |
| purchase or
construction as Specially Adapted Housing.
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| However, the entire proceeds of the sale, casualty loss | 6 |
| reimbursement, or
other transfer of that housing shall be | 7 |
| applied to the acquisition of
subsequent specially adapted | 8 |
| housing to the extent that the proceeds equal the
purchase | 9 |
| price of the subsequently acquired housing.
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| For purposes of this Section, "unmarried surviving spouse" | 11 |
| means the
surviving spouse of the veteran at any time after the | 12 |
| death of the veteran
during which such surviving spouse is not | 13 |
| married.
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| This exemption must be reestablished on an annual basis by
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| certification from the Illinois Department of Veterans' | 16 |
| Affairs to the
Department, which shall forward a copy of the | 17 |
| certification to local
assessing officials.
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| A taxpayer who claims an exemption under Section 15-167.5, | 19 |
| 15-168 , or 15-169 may not claim an exemption under this | 20 |
| Section.
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| (Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
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| (35 ILCS 200/15-167.5 new)
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| Sec. 15-167.5. Disabled veterans assessment freeze | 24 |
| homestead exemption.
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| (a) This Section may be cited as the Disabled Veterans |
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| Assessment Freeze Homestead Exemption. | 2 |
| (b) As used in this Section: | 3 |
| "Applicant" means a veteran of the Armed Forces of the | 4 |
| United States who qualifies for a disabled or handicapped | 5 |
| veterans' license plate under Section 3-609 or Section 3-609.01 | 6 |
| of the Illinois Vehicle Code.
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| "Base amount" means the base year equalized assessed value | 8 |
| of the residence plus the first year's equalized assessed value | 9 |
| of any added improvements that increased the assessed value of | 10 |
| the residence after the base year. | 11 |
| "Base year" means the taxable year prior to the taxable | 12 |
| year for which the applicant first qualifies and applies for | 13 |
| the exemption if, in the prior taxable year, the property was | 14 |
| improved with a permanent structure that was occupied as a | 15 |
| residence by the applicant who was liable for paying real | 16 |
| property taxes on the property and who was either (i) an owner | 17 |
| of record of the property or had legal or equitable interest in | 18 |
| the property as evidenced by a written instrument or (ii) had a | 19 |
| legal or equitable interest as a lessee in the parcel of | 20 |
| property that was single family residence. If, in any | 21 |
| subsequent taxable year for which the applicant applies and | 22 |
| qualifies for the exemption, the equalized assessed value of | 23 |
| the residence is less than the equalized assessed value in the | 24 |
| existing base year, then that subsequent taxable year becomes | 25 |
| the base year unless that lower equalized assessed value is | 26 |
| based on an assessed value that results from a temporary |
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| irregularity in the property that reduces the assessed value | 2 |
| for one or more taxable years. The selected year is the base | 3 |
| year for taxable year 2009 and thereafter until a new base year | 4 |
| is established under the terms of this paragraph. | 5 |
| "Life care facility that qualifies as a cooperative" means | 6 |
| a facility as defined in Section 2 of the Life Care Facilities | 7 |
| Act. | 8 |
| "Residence" has the meaning set forth under Section 15-172. | 9 |
| (c) Beginning in taxable year 2009, an assessment freeze | 10 |
| homestead exemption is granted for real property that is | 11 |
| improved with a permanent structure that is occupied as a | 12 |
| residence by an applicant who is liable for paying real | 13 |
| property taxes on the property and who is an owner of record of | 14 |
| the property or has a legal or equitable interest in the | 15 |
| property as evidenced by a written instrument. This homestead | 16 |
| exemption also applies to a leasehold interest in a parcel of | 17 |
| property improved with a permanent structure that is a single | 18 |
| family residence that is occupied as a residence by an | 19 |
| applicant who has a legal or equitable ownership interest in | 20 |
| the property as lessee and who is liable for the payment of | 21 |
| real property taxes on that property. | 22 |
| The amount of this exemption is the equalized assessed | 23 |
| value of the residence in the taxable year for which | 24 |
| application is made minus the base amount. If the applicant is | 25 |
| an unmarried surviving spouse of a qualified disabled veteran | 26 |
| for a prior year for the same residence for which an exemption |
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| under this Section has been granted, then the base year and | 2 |
| base amount for that residence are the same as for the | 3 |
| applicant for the prior year. | 4 |
| Each year, at the time the assessment books are certified | 5 |
| to the county clerk, the board of review or board of appeals | 6 |
| shall give to the county clerk a list of the assessed values of | 7 |
| improvements on each parcel qualifying for this exemption that | 8 |
| were added after the base year for this parcel and that | 9 |
| increased the assessed value of the property. | 10 |
| In the case of land improved with an apartment building | 11 |
| owned and operated as a cooperative or a building that is a | 12 |
| life-care facility that qualifies as a cooperative, the maximum | 13 |
| reduction from the equalized assessed value of the property is | 14 |
| limited to the sum of the reductions calculated for each unit | 15 |
| occupied as a residence by an applicant who is liable, by | 16 |
| contract with the owner or owners of record, for paying real | 17 |
| property taxes on the property and who is an owner of record of | 18 |
| a legal or equitable interest in the cooperative apartment | 19 |
| building, other than a leasehold interest. In the instance of a | 20 |
| cooperative where a homestead exemption has been granted under | 21 |
| this Section, the cooperative association or its management | 22 |
| firm shall credit the savings resulting from that exemption | 23 |
| only to the apportioned tax liability of the owner who | 24 |
| qualified for the exemption. Any person who willfully refuses | 25 |
| to credit that savings to an owner who qualifies for the | 26 |
| exemption is guilty of a Class B misdemeanor. |
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| If a homestead exemption has been granted under this | 2 |
| Section and an applicant then becomes a resident of a facility | 3 |
| licensed under the Nursing Home Care Act, then the exemption is | 4 |
| granted in subsequent years so long as the residence (i) | 5 |
| continues to be occupied by the applicant or (ii) if remaining | 6 |
| unoccupied, is still owned by the qualified retired police or | 7 |
| firefighter for the homestead exemption. | 8 |
| If married applicants, maintain separate residences, then | 9 |
| the exemption provided for in this Section may be claimed by | 10 |
| only one of such persons and for only one residence. | 11 |
| To receive the exemption, an applicant must submit an | 12 |
| application by July 1 of each taxable year to the chief county | 13 |
| assessment officer of the county in which the property is | 14 |
| located. A county may, by ordinance, establish a date for | 15 |
| submission of applications that is different than July 1. The | 16 |
| chief county assessment officer shall, annually, give notice of | 17 |
| the application period by mail or by publication. The | 18 |
| Department shall establish, by rule, a method for verifying the | 19 |
| accuracy of applications filed by applicants under this | 20 |
| Section. The applications must be clearly marked as | 21 |
| applications for the disabled veterans assessment freeze | 22 |
| homestead exemption. | 23 |
| If an applicant fails to file the application required by | 24 |
| this Section in a timely manner and this failure to file is due | 25 |
| to a mental or physical condition sufficiently severe so as to | 26 |
| render the applicant incapable of filing the application in a |
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| timely manner, the chief county assessment officer may extend | 2 |
| the filing deadline for a period of 30 days after the applicant | 3 |
| regains the capability to file the application, but in no case | 4 |
| may the filing deadline be extended beyond 3 months of the | 5 |
| original filing deadline. In order to receive the extension | 6 |
| provided in this paragraph, the applicant must provide the | 7 |
| chief county assessment officer with a signed statement from | 8 |
| the applicant's physician stating the nature and extent of the | 9 |
| condition, that, in the physician's opinion, the condition was | 10 |
| so severe that it rendered the applicant incapable of filing | 11 |
| the application in a timely manner, and the date on which the | 12 |
| applicant regained the capability to file the application. | 13 |
| For purposes of this Section, a person who first becomes | 14 |
| eligible during the current taxable year is eligible to apply | 15 |
| for the homestead exemption during that taxable year. The | 16 |
| application must be made during the application period in | 17 |
| effect for the county of his or her residence. | 18 |
| The chief county assessment officer may determine the | 19 |
| eligibility of a life care facility that qualifies as a | 20 |
| cooperative to receive the benefits provided by this Section by | 21 |
| use of an affidavit, application, visual inspection, | 22 |
| questionnaire, or other reasonable method in order to insure | 23 |
| that the tax savings resulting from the exemption are credited | 24 |
| by the management firm to the apportioned tax liability of each | 25 |
| qualifying resident. The chief county assessment officer may | 26 |
| request reasonable proof that the management firm has so |
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| credited that exemption. | 2 |
| Except as provided in this Section, all information | 3 |
| received by the chief county assessment officer or the | 4 |
| Department from applications filed under this Section, or from | 5 |
| any investigation conducted under the provisions of this | 6 |
| Section, shall be confidential, except for official purposes or | 7 |
| pursuant to official procedures for collection of any State or | 8 |
| local tax or enforcement of any civil or criminal penalty or | 9 |
| sanction imposed by this Act or by any statute or ordinance | 10 |
| imposing a State or local tax. Any person who divulges any such | 11 |
| information in any manner, except in accordance with a proper | 12 |
| judicial order, is guilty of a Class A misdemeanor.
Nothing | 13 |
| contained in this Section shall prevent the Director or chief | 14 |
| county assessment officer from publishing or making available | 15 |
| reasonable statistics concerning the operation of the | 16 |
| exemption contained in this Section in which the contents of | 17 |
| claims are grouped into aggregates in such a way that | 18 |
| information contained in any individual claim shall not be | 19 |
| disclosed.
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| A taxpayer who claims an exemption under Section 15-165, | 21 |
| 15-168, or 15-169 may not claim an exemption under this | 22 |
| Section. | 23 |
| (35 ILCS 200/15-168)
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| Sec. 15-168. Disabled persons' homestead exemption. | 25 |
| (a) Beginning with taxable year 2007, an
annual homestead |
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| exemption is granted to disabled persons in
the amount of | 2 |
| $2,000, except as provided in subsection (c), to
be deducted | 3 |
| from the property's value as equalized or assessed
by the | 4 |
| Department of Revenue. The disabled person shall receive
the | 5 |
| homestead exemption upon meeting the following
requirements: | 6 |
| (1) The property must be occupied as the primary | 7 |
| residence by the disabled person. | 8 |
| (2) The disabled person must be liable for paying the
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| real estate taxes on the property. | 10 |
| (3) The disabled person must be an owner of record of
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| the property or have a legal or equitable interest in the
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| property as evidenced by a written instrument. In the case
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| of a leasehold interest in property, the lease must be for
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| a single family residence. | 15 |
| A person who is disabled during the taxable year
is | 16 |
| eligible to apply for this homestead exemption during that
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| taxable year. Application must be made during the
application | 18 |
| period in effect for the county of residence. If a
homestead | 19 |
| exemption has been granted under this Section and the
person | 20 |
| awarded the exemption subsequently becomes a resident of
a | 21 |
| facility licensed under the Nursing Home Care Act, then the
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| exemption shall continue (i) so long as the residence continues
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| to be occupied by the qualifying person's spouse or (ii) if the
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| residence remains unoccupied but is still owned by the person
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| qualified for the homestead exemption. | 26 |
| (b) For the purposes of this Section, "disabled person"
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| means a person unable to engage in any substantial gainful | 2 |
| activity by reason of a medically determinable physical or | 3 |
| mental impairment which can be expected to result in death or | 4 |
| has lasted or can be expected to last for a continuous period | 5 |
| of not less than 12 months. Disabled persons filing claims | 6 |
| under this Act shall submit proof of disability in such form | 7 |
| and manner as the Department shall by rule and regulation | 8 |
| prescribe. Proof that a claimant is eligible to receive | 9 |
| disability benefits under the Federal Social Security Act shall | 10 |
| constitute proof of disability for purposes of this Act. | 11 |
| Issuance of an Illinois Disabled Person Identification Card | 12 |
| stating that the claimant is under a Class 2 disability, as | 13 |
| defined in Section 4A of The Illinois Identification Card Act, | 14 |
| shall constitute proof that the person named thereon is a | 15 |
| disabled person for purposes of this Act. A disabled person not | 16 |
| covered under the Federal Social Security Act and not | 17 |
| presenting a Disabled Person Identification Card stating that | 18 |
| the claimant is under a Class 2 disability shall be examined by | 19 |
| a physician designated by the Department, and his status as a | 20 |
| disabled person determined using the same standards as used by | 21 |
| the Social Security Administration. The costs of any required | 22 |
| examination shall be borne by the claimant. | 23 |
| (c) For land improved with (i) an apartment building owned
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| and operated as a cooperative or (ii) a life care facility as
| 25 |
| defined under Section 2 of the Life Care Facilities Act that is
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| considered to be a cooperative, the maximum reduction from the
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| value of the property, as equalized or assessed by the
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| Department, shall be multiplied by the number of apartments or
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| units occupied by a disabled person. The disabled person shall
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| receive the homestead exemption upon meeting the following
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| requirements: | 6 |
| (1) The property must be occupied as the primary | 7 |
| residence by the
disabled person. | 8 |
| (2) The disabled person must be liable by contract with
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| the owner or owners of record for paying the apportioned
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| property taxes on the property of the cooperative or life
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| care facility. In the case of a life care facility, the
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| disabled person must be liable for paying the apportioned
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| property taxes under a life care contract as defined in | 14 |
| Section 2 of the Life Care Facilities Act. | 15 |
| (3) The disabled person must be an owner of record of a
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| legal or equitable interest in the cooperative apartment
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| building. A leasehold interest does not meet this
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| requirement.
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| If a homestead exemption is granted under this subsection, the
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| cooperative association or management firm shall credit the
| 21 |
| savings resulting from the exemption to the apportioned tax
| 22 |
| liability of the qualifying disabled person. The chief county
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| assessment officer may request reasonable proof that the
| 24 |
| association or firm has properly credited the exemption. A
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| person who willfully refuses to credit an exemption to the
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| qualified disabled person is guilty of a Class B misdemeanor.
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| (d) The chief county assessment officer shall determine the
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| eligibility of property to receive the homestead exemption
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| according to guidelines established by the Department. After a
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| person has received an exemption under this Section, an annual
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| verification of eligibility for the exemption shall be mailed
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| to the taxpayer. | 7 |
| In counties with fewer than 3,000,000 inhabitants, the | 8 |
| chief county assessment officer shall provide to each
person | 9 |
| granted a homestead exemption under this Section a form
to | 10 |
| designate any other person to receive a duplicate of any
notice | 11 |
| of delinquency in the payment of taxes assessed and
levied | 12 |
| under this Code on the person's qualifying property. The
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| duplicate notice shall be in addition to the notice required to
| 14 |
| be provided to the person receiving the exemption and shall be | 15 |
| given in the manner required by this Code. The person filing
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| the request for the duplicate notice shall pay an
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| administrative fee of $5 to the chief county assessment
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| officer. The assessment officer shall then file the executed
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| designation with the county collector, who shall issue the
| 20 |
| duplicate notices as indicated by the designation. A
| 21 |
| designation may be rescinded by the disabled person in the
| 22 |
| manner required by the chief county assessment officer. | 23 |
| (e) A taxpayer who claims an exemption under Section | 24 |
| 15-165 , 15-167.5, or 15-169 may not claim an exemption under | 25 |
| this Section.
| 26 |
| (Source: P.A. 95-644, eff. 10-12-07.) |
|
|
|
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|
| 1 |
| (35 ILCS 200/15-169)
| 2 |
| Sec. 15-169. Disabled veterans standard homestead | 3 |
| exemption. | 4 |
| (a) Beginning with taxable year 2007, an annual homestead | 5 |
| exemption, limited to the amounts set forth in subsection (b), | 6 |
| is granted for property that is used as a qualified residence | 7 |
| by a disabled veteran. | 8 |
| (b) The amount of the exemption under this Section is as | 9 |
| follows: | 10 |
| (1) for veterans with a service-connected disability | 11 |
| of at least 75%, as certified by the United States | 12 |
| Department of Veterans Affairs, the annual exemption is | 13 |
| $5,000; and | 14 |
| (2) for veterans with a service-connected disability | 15 |
| of at least 50%, but less than 75%, as certified by the | 16 |
| United States Department of Veterans Affairs, the annual | 17 |
| exemption is $2,500. | 18 |
| (c) The tax exemption under this Section carries over to | 19 |
| the benefit of the veteran's
surviving spouse as long as the | 20 |
| spouse holds the legal or
beneficial title to the homestead, | 21 |
| permanently resides
thereon, and does not remarry. If the | 22 |
| surviving spouse sells
the property, an exemption not to exceed | 23 |
| the amount granted
from the most recent ad valorem tax roll may | 24 |
| be transferred to
his or her new residence as long as it is | 25 |
| used as his or her
primary residence and he or she does not |
|
|
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| 1 |
| remarry. | 2 |
| (d) The exemption under this Section applies for taxable | 3 |
| year 2007 and thereafter. A taxpayer who claims an exemption | 4 |
| under Section 15-165 , 15-167.5, or 15-168 may not claim an | 5 |
| exemption under this Section. | 6 |
| (e) Application must be made during the application period
| 7 |
| in effect for the county of his or her residence. The assessor
| 8 |
| or chief county assessment officer may determine the
| 9 |
| eligibility of residential property to receive the homestead
| 10 |
| exemption provided by this Section by application, visual
| 11 |
| inspection, questionnaire, or other reasonable methods. The
| 12 |
| determination must be made in accordance with guidelines
| 13 |
| established by the Department. | 14 |
| (f) For the purposes of this Section: | 15 |
| "Qualified residence" means real
property, but less any | 16 |
| portion of that property that is used for
commercial purposes, | 17 |
| with an equalized assessed value of less than $250,000 that is | 18 |
| the disabled veteran's primary residence. Property rented for | 19 |
| more than 6 months is
presumed to be used for commercial | 20 |
| purposes. | 21 |
| "Veteran" means an Illinois resident who has served as a
| 22 |
| member of the United States Armed Forces on active duty or
| 23 |
| State active duty, a member of the Illinois National Guard, or
| 24 |
| a member of the United States Reserve Forces and who has | 25 |
| received an honorable discharge.
| 26 |
| (Source: P.A. 95-644, eff. 10-12-07.)
|
|
|
|
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|
| 1 |
| (35 ILCS 200/20-178)
| 2 |
| Sec. 20-178. Certificate of error; refund; interest. When | 3 |
| the county
collector
makes any refunds
due on certificates of | 4 |
| error issued under Sections 14-15 through 14-25
that have been | 5 |
| either
certified or adjudicated, the county collector shall pay | 6 |
| the taxpayer interest
on the amount of the refund
at the rate | 7 |
| of 0.5% per month.
| 8 |
| No interest shall be due under this Section for any time | 9 |
| prior to 60 days
after
the effective date of
this amendatory | 10 |
| Act of the 91st General Assembly. For certificates of error
| 11 |
| issued prior to
the
effective date of this amendatory
Act of | 12 |
| the 91st General Assembly, the county collector shall
pay the | 13 |
| taxpayer interest from 60 days after the effective date of this
| 14 |
| amendatory Act of the 91st General Assembly
until the date the | 15 |
| refund is
paid. For certificates of error issued on or after | 16 |
| the effective date of this
amendatory Act of the 91st General | 17 |
| Assembly,
interest shall be paid from 60
days after the | 18 |
| certificate of error is issued by the chief county assessment
| 19 |
| officer to the
date the refund is made.
To cover the cost of | 20 |
| interest, the county collector shall proportionately
reduce | 21 |
| the distribution of
taxes collected for each taxing district in | 22 |
| which the property is situated.
| 23 |
| This Section shall not apply to any certificate of error | 24 |
| granting a homestead
exemption under
Section 15-167.5, 15-170, | 25 |
| 15-172,
15-175, 15-176, or 15-177.
|
|
|
|
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LRB096 07914 HLH 18017 b |
|
| 1 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 2 |
| (35 ILCS 200/21-135)
| 3 |
| Sec. 21-135. Mailed notice of application for judgment and | 4 |
| sale. Not less
than 15 days before the date of application for | 5 |
| judgment and sale of delinquent
properties, the county | 6 |
| collector shall mail, by registered or certified mail, a
notice | 7 |
| of the forthcoming application for judgment and sale to the | 8 |
| person shown
by the current collector's warrant book to be the | 9 |
| party in whose name the taxes
were last assessed or to the | 10 |
| current owner of record and, if applicable, to the party | 11 |
| specified under Section
15-167.5 or 15-170. The notice shall | 12 |
| include the intended dates of application for judgment
and sale | 13 |
| and commencement of the sale, and a description of the | 14 |
| properties. The
county collector must present proof of the | 15 |
| mailing to the court along with the
application for judgement.
| 16 |
| In counties with less than 3,000,000 inhabitants, a copy of | 17 |
| this notice shall
also be mailed by the county collector by | 18 |
| registered or certified mail to any
lienholder of record who | 19 |
| annually requests a copy of the notice. The failure of
the | 20 |
| county collector to mail a notice or its non-delivery to the | 21 |
| lienholder
shall not affect the validity of the judgment.
| 22 |
| In counties with 3,000,000 or more inhabitants, notice | 23 |
| shall not be mailed to
any person when, under Section 14-15, a | 24 |
| certificate of error has been executed
by the county assessor | 25 |
| or by both the
county assessor and board of
appeals (until the |
|
|
|
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|
| 1 |
| first Monday in December 1998 and the board of
review
beginning
| 2 |
| the first Monday in December 1998 and thereafter),
except as | 3 |
| provided by court order under Section 21-120.
| 4 |
| The collector shall collect $10 from the proceeds of each | 5 |
| sale to cover
the costs of registered or certified mailing and | 6 |
| the costs of advertisement
and publication.
If a taxpayer pays | 7 |
| the taxes on the property after the notice of the
forthcoming | 8 |
| application for judgment and sale is mailed but before the sale | 9 |
| is
made, then the collector shall collect $10 from the taxpayer | 10 |
| to cover the costs
of registered or certified mailing and the | 11 |
| costs of advertisement and
publication.
| 12 |
| (Source: P.A. 93-899, eff. 8-10-04.)
| 13 |
| Section 15. The County Economic Development Project Area | 14 |
| Property
Tax Allocation Act is amended by changing Section 6 as | 15 |
| follows:
| 16 |
| (55 ILCS 85/6)
(from Ch. 34, par. 7006)
| 17 |
| Sec. 6. Filing with county clerk; certification of initial | 18 |
| equalized
assessed value.
| 19 |
| (a) The county shall file a certified copy of any ordinance
| 20 |
| authorizing property tax allocation financing for an economic | 21 |
| development
project area with the county clerk, and the county | 22 |
| clerk shall immediately
thereafter determine (1) the most | 23 |
| recently ascertained equalized assessed
value of each lot, | 24 |
| block, tract or parcel of real property within the
economic |
|
|
|
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|
| 1 |
| development project area from which shall be deducted the
| 2 |
| homestead exemptions under Article 15 of the Property
Tax Code, | 3 |
| which value shall be the "initial equalized assessed value" of | 4 |
| each
such piece of property, and (2) the total equalized | 5 |
| assessed value of all
taxable real property within the economic | 6 |
| development project area by adding
together the most recently | 7 |
| ascertained equalized assessed value of each taxable
lot, | 8 |
| block, tract, or parcel of real property within such economic | 9 |
| development
project area, from which shall be deducted the | 10 |
| homestead exemptions provided by
Sections 15-167.5, 15-170, | 11 |
| 15-175, and 15-176 of the Property Tax Code.
Upon receiving | 12 |
| written
notice from the Department of its approval
and | 13 |
| certification of such economic development project area, the | 14 |
| county clerk
shall immediately certify such amount as the | 15 |
| "total initial equalized assessed
value" of the taxable | 16 |
| property within the economic development project area.
| 17 |
| (b) After the county clerk has certified the "total initial | 18 |
| equalized
assessed value" of the taxable real property in the | 19 |
| economic development
project area, then in respect to every | 20 |
| taxing district containing an
economic development project | 21 |
| area, the county clerk or any other official
required by law to | 22 |
| ascertain the amount of the equalized assessed value of
all | 23 |
| taxable property within that taxing district for the purpose of
| 24 |
| computing the rate percent of tax to be extended upon taxable | 25 |
| property
within the taxing district, shall in every year that | 26 |
| property tax
allocation financing is in effect ascertain the |
|
|
|
HB2367 |
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LRB096 07914 HLH 18017 b |
|
| 1 |
| amount of value of taxable
property in an economic development | 2 |
| project area by including in that
amount the lower of the | 3 |
| current equalized assessed value or the certified
"total | 4 |
| initial equalized assessed value" of all taxable real property | 5 |
| in
such area. The rate percent of tax determined shall be | 6 |
| extended to the
current equalized assessed value of all | 7 |
| property in the economic development
project area in the same | 8 |
| manner as the rate percent of tax is extended to
all other | 9 |
| taxable property in the taxing district. The method of
| 10 |
| allocating taxes established under this Section shall | 11 |
| terminate when the
county adopts an ordinance dissolving the | 12 |
| special tax allocation fund for
the economic development | 13 |
| project area. This Act shall not be construed as
relieving | 14 |
| property owners within an economic development project area | 15 |
| from
paying a uniform rate of taxes upon the current equalized | 16 |
| assessed value of
their taxable property as provided in the | 17 |
| Property Tax Code.
| 18 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 19 |
| Section 20. The Illinois Municipal Code is amended by | 20 |
| changing Section 11-74.4-9 as follows:
| 21 |
| (65 ILCS 5/11-74.4-9)
(from Ch. 24, par. 11-74.4-9)
| 22 |
| Sec. 11-74.4-9. Equalized assessed value of property.
| 23 |
| (a) If a municipality by ordinance provides for tax
| 24 |
| increment allocation financing pursuant to Section 11-74.4-8, |
|
|
|
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LRB096 07914 HLH 18017 b |
|
| 1 |
| the county clerk
immediately thereafter shall determine (1) the | 2 |
| most recently ascertained
equalized assessed value of each lot, | 3 |
| block, tract or parcel of real property
within such | 4 |
| redevelopment project area from which shall be deducted the
| 5 |
| homestead exemptions under Article 15 of the Property
Tax Code, | 6 |
| which value shall be the "initial equalized assessed value" of | 7 |
| each
such piece of property, and (2) the total equalized | 8 |
| assessed value of all
taxable real property within such | 9 |
| redevelopment project area by adding together
the most recently | 10 |
| ascertained equalized assessed value of each taxable lot,
| 11 |
| block, tract, or parcel of real property within such project | 12 |
| area, from which
shall be deducted the homestead exemptions | 13 |
| provided by Sections 15-167.5, 15-170,
15-175, and 15-176 of | 14 |
| the Property Tax Code, and shall certify such amount
as the | 15 |
| "total
initial equalized assessed value" of the taxable real | 16 |
| property within such
project area.
| 17 |
| (b) In reference to any municipality which has adopted tax | 18 |
| increment
financing after January 1, 1978, and in respect to | 19 |
| which the county clerk
has certified the "total initial | 20 |
| equalized assessed value" of the property
in the redevelopment | 21 |
| area, the municipality may thereafter request the clerk
in | 22 |
| writing to adjust the initial equalized value of all taxable | 23 |
| real property
within the redevelopment project area by | 24 |
| deducting therefrom the exemptions under Article 15 of the
| 25 |
| Property Tax Code applicable
to each lot, block, tract or | 26 |
| parcel of real property within such redevelopment
project area. |
|
|
|
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LRB096 07914 HLH 18017 b |
|
| 1 |
| The county clerk shall immediately after the written request to
| 2 |
| adjust the total initial equalized value is received determine | 3 |
| the total
homestead exemptions in the redevelopment project | 4 |
| area provided by Sections 15-167.5,
15-170, 15-175, and 15-176 | 5 |
| of the Property Tax Code by adding
together the homestead
| 6 |
| exemptions provided by said Sections
on each lot, block, tract | 7 |
| or parcel of real property within such redevelopment
project | 8 |
| area and then shall deduct the total of said exemptions from | 9 |
| the total
initial equalized assessed value. The county clerk | 10 |
| shall then promptly certify
such amount as the "total initial | 11 |
| equalized assessed value as adjusted" of the
taxable real | 12 |
| property within such redevelopment project area.
| 13 |
| (c) After the county clerk has certified the "total initial
| 14 |
| equalized assessed value" of the taxable real property in such | 15 |
| area, then
in respect to every taxing district containing a | 16 |
| redevelopment project area,
the county clerk or any other | 17 |
| official required by law to ascertain the amount
of the | 18 |
| equalized assessed value of all taxable property within such | 19 |
| district
for the purpose of computing the rate per cent of tax | 20 |
| to be extended upon
taxable property within such district, | 21 |
| shall in every year that tax increment
allocation financing is | 22 |
| in effect ascertain the amount of value of taxable
property in | 23 |
| a redevelopment project area by including in such amount the | 24 |
| lower
of the current equalized assessed value or the certified | 25 |
| "total initial
equalized assessed value" of all taxable real | 26 |
| property in such area, except
that after he has certified the |
|
|
|
HB2367 |
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LRB096 07914 HLH 18017 b |
|
| 1 |
| "total initial equalized assessed value as
adjusted" he shall | 2 |
| in the year of said certification if tax rates have not been
| 3 |
| extended and in every year thereafter that tax increment | 4 |
| allocation financing
is in effect ascertain the amount of value | 5 |
| of taxable property in a
redevelopment project area by | 6 |
| including in such amount the lower of the current
equalized | 7 |
| assessed value or the certified "total initial equalized | 8 |
| assessed
value as adjusted" of all taxable real property in | 9 |
| such area. The rate per cent
of tax determined shall be | 10 |
| extended to the current equalized assessed value of
all | 11 |
| property in the redevelopment project area in the same manner | 12 |
| as the rate
per cent of tax is extended to all other taxable | 13 |
| property in the taxing
district. The method of extending taxes | 14 |
| established under this Section shall
terminate when the | 15 |
| municipality adopts an ordinance dissolving the special tax
| 16 |
| allocation fund for the redevelopment project area. This | 17 |
| Division shall not be
construed as relieving property owners | 18 |
| within a redevelopment project area from
paying a uniform rate | 19 |
| of taxes upon the current equalized assessed value of
their | 20 |
| taxable property as provided in the Property Tax Code.
| 21 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 22 |
| Section 25. The Economic Development Project Area Tax | 23 |
| Increment Allocation Act of
1995 is amended by changing Section | 24 |
| 45 as follows:
|
|
|
|
HB2367 |
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LRB096 07914 HLH 18017 b |
|
| 1 |
| (65 ILCS 110/45)
| 2 |
| Sec. 45. Filing with county clerk; certification of initial | 3 |
| equalized
assessed value.
| 4 |
| (a) A municipality that has by ordinance approved an | 5 |
| economic development
plan, established an economic development | 6 |
| project area, and adopted tax
increment allocation financing | 7 |
| for that area shall file certified copies of the
ordinance or | 8 |
| ordinances with the county clerk. Upon receiving the ordinance | 9 |
| or
ordinances, the county clerk shall immediately determine (i) | 10 |
| the most recently
ascertained equalized assessed value of each | 11 |
| lot, block, tract, or parcel of
real property within the | 12 |
| economic development project area from which shall be
deducted | 13 |
| the homestead exemptions under Article 15 of
the Property Tax | 14 |
| Code
(that value being the "initial equalized assessed value" | 15 |
| of each such
piece of property) and (ii) the total equalized | 16 |
| assessed value of all taxable
real property within the economic | 17 |
| development project area by adding together
the most recently | 18 |
| ascertained equalized assessed value of each taxable lot,
| 19 |
| block, tract, or parcel of real property within the economic | 20 |
| development
project area, from which shall be deducted the | 21 |
| homestead exemptions provided by
Sections 15-167.5, 15-170, | 22 |
| 15-175, and 15-176 of the Property Tax Code,
and shall certify
| 23 |
| that amount as the "total initial equalized assessed value" of | 24 |
| the taxable real
property within the economic development | 25 |
| project area.
| 26 |
| (b) After the county clerk has certified the "total initial |
|
|
|
HB2367 |
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LRB096 07914 HLH 18017 b |
|
| 1 |
| equalized
assessed value" of the taxable real property in the | 2 |
| economic development
project area, then in respect to every | 3 |
| taxing district containing an economic
development project | 4 |
| area, the county clerk or any other official required by
law to | 5 |
| ascertain the amount of the equalized assessed value of all | 6 |
| taxable
property within the taxing district for the purpose of | 7 |
| computing the rate per
cent of tax to be extended upon taxable | 8 |
| property within the taxing district
shall, in every year that | 9 |
| tax increment allocation financing is in effect,
ascertain the | 10 |
| amount of value of
taxable property in an economic development | 11 |
| project area by including in that
amount the lower of the | 12 |
| current equalized assessed value or the certified
"total | 13 |
| initial equalized assessed value" of all taxable real property | 14 |
| in the
area. The rate per cent of tax determined shall be | 15 |
| extended to the current
equalized assessed value of all | 16 |
| property in the economic development project
area in the same | 17 |
| manner as the rate per cent of tax is extended to all other
| 18 |
| taxable property in the taxing district. The method of | 19 |
| extending taxes
established under this Section shall terminate | 20 |
| when the municipality adopts an
ordinance dissolving the | 21 |
| special tax allocation fund for the economic
development | 22 |
| project area. This Act shall not be construed as relieving | 23 |
| owners
or lessees of property within an economic development | 24 |
| project area from paying
a uniform rate of
taxes upon the | 25 |
| current equalized assessed value of their taxable property as
| 26 |
| provided in the Property Tax Code.
|
|
|
|
HB2367 |
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LRB096 07914 HLH 18017 b |
|
| 1 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 2 |
| Section 90. The State Mandates Act is amended by adding | 3 |
| Section 8.33 as follows: | 4 |
| (30 ILCS 805/8.33 new) | 5 |
| Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8 | 6 |
| of this Act, no reimbursement by the State is required for the | 7 |
| implementation of any mandate created by this amendatory Act of | 8 |
| the 96th General Assembly.
| 9 |
| Section 99. Effective date. This Act takes effect July 1, | 10 |
| 2009. |
|
|
|
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LRB096 07914 HLH 18017 b |
|
| 1 |
|
INDEX
| 2 |
|
Statutes amended in order of appearance
|
| 3 |
| 20 ILCS 620/6 | from Ch. 67 1/2, par. 1006 |
| 4 |
| 35 ILCS 200/15-10 |
|
| 5 |
| 35 ILCS 200/15-165 |
|
| 6 |
| 35 ILCS 200/15-167.5 new |
|
| 7 |
| 35 ILCS 200/15-168 |
|
| 8 |
| 35 ILCS 200/15-169 |
|
| 9 |
| 35 ILCS 200/20-178 |
|
| 10 |
| 35 ILCS 200/21-135 |
|
| 11 |
| 55 ILCS 85/6 | from Ch. 34, par. 7006 |
| 12 |
| 65 ILCS 5/11-74.4-9 | from Ch. 24, par. 11-74.4-9 |
| 13 |
| 65 ILCS 110/45 |
|
| 14 |
| 30 ILCS 805/8.33 new |
|
| |
|