Full Text of SB2934 99th General Assembly
SB2934eng 99TH 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 Property Tax Code is amended by changing | 5 | | Sections 15-168, 15-169, 15-170, and 15-172 as follows: | 6 | | (35 ILCS 200/15-168) | 7 | | Sec. 15-168. Homestead exemption for persons with | 8 | | disabilities. | 9 | | (a) Beginning with taxable year 2007, an
annual homestead | 10 | | exemption is granted to persons with disabilities in
the amount | 11 | | of $2,000, except as provided in subsection (c), to
be deducted | 12 | | from the property's value as equalized or assessed
by the | 13 | | Department of Revenue. The person with a disability shall | 14 | | receive
the homestead exemption upon meeting the following
| 15 | | requirements: | 16 | | (1) The property must be occupied as the primary | 17 | | residence by the person with a disability. | 18 | | (2) The person with a disability must be liable for | 19 | | paying the
real estate taxes on the property. | 20 | | (3) The person with a disability must be an owner of | 21 | | record of
the property or have a legal or equitable | 22 | | interest in the
property as evidenced by a written | 23 | | instrument. In the case
of a leasehold interest in |
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| 1 | | property, the lease must be for
a single family residence. | 2 | | A person who has a disability during the taxable year
is | 3 | | eligible to apply for this homestead exemption during that
| 4 | | taxable year. Application must be made during the
application | 5 | | period in effect for the county of residence. If a
homestead | 6 | | exemption has been granted under this Section and the
person | 7 | | awarded the exemption subsequently becomes a resident of
a | 8 | | facility licensed under the Nursing Home Care Act, the | 9 | | Specialized Mental Health Rehabilitation Act of 2013, the ID/DD | 10 | | Community Care Act, or the MC/DD Act, or becomes a resident of | 11 | | a Supportive Living Program facility as certified by a | 12 | | Supportive Living Program Certification by the Department of | 13 | | Healthcare and Family Services, then the
exemption shall | 14 | | continue (i) so long as the residence continues
to be occupied | 15 | | by the qualifying person's spouse or (ii) if the
residence | 16 | | remains unoccupied but is still owned by the person
qualified | 17 | | for the homestead exemption. | 18 | | (b) For the purposes of this Section, "person with a | 19 | | disability"
means a person unable to engage in any substantial | 20 | | gainful activity by reason of a medically determinable physical | 21 | | or mental impairment which can be expected to result in death | 22 | | or has lasted or can be expected to last for a continuous | 23 | | period of not less than 12 months. Persons with disabilities | 24 | | filing claims under this Act shall submit proof of disability | 25 | | in such form and manner as the Department shall by rule and | 26 | | regulation prescribe. Proof that a claimant is eligible to |
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| 1 | | receive disability benefits under the Federal Social Security | 2 | | Act shall constitute proof of disability for purposes of this | 3 | | Act. Issuance of an Illinois Person with a Disability | 4 | | Identification Card stating that the claimant is under a Class | 5 | | 2 disability, as defined in Section 4A of the Illinois | 6 | | Identification Card Act, shall constitute proof that the person | 7 | | named thereon is a person with a disability for purposes of | 8 | | this Act. A person with a disability not covered under the | 9 | | Federal Social Security Act and not presenting an Illinois | 10 | | Person with a Disability Identification Card stating that the | 11 | | claimant is under a Class 2 disability shall be examined by a | 12 | | physician designated by the Department, and his status as a | 13 | | person with a disability determined using the same standards as | 14 | | used by the Social Security Administration. The costs of any | 15 | | required examination shall be borne by the claimant. | 16 | | (c) For land improved with (i) an apartment building owned
| 17 | | and operated as a cooperative or (ii) a life care facility as
| 18 | | defined under Section 2 of the Life Care Facilities Act that is
| 19 | | considered to be a cooperative, the maximum reduction from the
| 20 | | value of the property, as equalized or assessed by the
| 21 | | Department, shall be multiplied by the number of apartments or
| 22 | | units occupied by a person with a disability. The person with a | 23 | | disability shall
receive the homestead exemption upon meeting | 24 | | the following
requirements: | 25 | | (1) The property must be occupied as the primary | 26 | | residence by the
person with a disability. |
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| 1 | | (2) The person with a disability must be liable by | 2 | | contract with
the owner or owners of record for paying the | 3 | | apportioned
property taxes on the property of the | 4 | | cooperative or life
care facility. In the case of a life | 5 | | care facility, the
person with a disability must be liable | 6 | | for paying the apportioned
property taxes under a life care | 7 | | contract as defined in Section 2 of the Life Care | 8 | | Facilities Act. | 9 | | (3) The person with a disability must be an owner of | 10 | | record of a
legal or equitable interest in the cooperative | 11 | | apartment
building. A leasehold interest does not meet this
| 12 | | requirement.
| 13 | | If a homestead exemption is granted under this subsection, the
| 14 | | cooperative association or management firm shall credit the
| 15 | | savings resulting from the exemption to the apportioned tax
| 16 | | liability of the qualifying person with a disability. The chief | 17 | | county
assessment officer may request reasonable proof that the
| 18 | | association or firm has properly credited the exemption. A
| 19 | | person who willfully refuses to credit an exemption to the
| 20 | | qualified person with a disability is guilty of a Class B | 21 | | misdemeanor.
| 22 | | (d) The chief county assessment officer shall determine the
| 23 | | eligibility of property to receive the homestead exemption
| 24 | | according to guidelines established by the Department. After a
| 25 | | person has received an exemption under this Section, an annual
| 26 | | verification of eligibility for the exemption shall be mailed
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| 1 | | to the taxpayer. | 2 | | In counties with fewer than 3,000,000 inhabitants, the | 3 | | chief county assessment officer shall provide to each
person | 4 | | granted a homestead exemption under this Section a form
to | 5 | | designate any other person to receive a duplicate of any
notice | 6 | | of delinquency in the payment of taxes assessed and
levied | 7 | | under this Code on the person's qualifying property. The
| 8 | | duplicate notice shall be in addition to the notice required to
| 9 | | be provided to the person receiving the exemption and shall be | 10 | | given in the manner required by this Code. The person filing
| 11 | | the request for the duplicate notice shall pay an
| 12 | | administrative fee of $5 to the chief county assessment
| 13 | | officer. The assessment officer shall then file the executed
| 14 | | designation with the county collector, who shall issue the
| 15 | | duplicate notices as indicated by the designation. A
| 16 | | designation may be rescinded by the person with a disability in | 17 | | the
manner required by the chief county assessment officer. | 18 | | (e) A taxpayer who claims an exemption under Section 15-165 | 19 | | or 15-169 may not claim an exemption under this Section.
| 20 | | (Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15; | 21 | | 99-180, eff. 7-29-15; revised 10-20-15.) | 22 | | (35 ILCS 200/15-169) | 23 | | Sec. 15-169. Homestead exemption for veterans with | 24 | | disabilities. | 25 | | (a) Beginning with taxable year 2007, an annual homestead |
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| 1 | | exemption, limited to the amounts set forth in subsections (b) | 2 | | and (b-3), is granted for property that is used as a qualified | 3 | | residence by a veteran with a disability. | 4 | | (b) For taxable years prior to 2015, the amount of the | 5 | | exemption under this Section is as follows: | 6 | | (1) for veterans with a service-connected disability | 7 | | of at least (i) 75% for exemptions granted in taxable years | 8 | | 2007 through 2009 and (ii) 70% for exemptions granted in | 9 | | taxable year 2010 and each taxable year thereafter, as | 10 | | certified by the United States Department of Veterans | 11 | | Affairs, the annual exemption is $5,000; and | 12 | | (2) for veterans with a service-connected disability | 13 | | of at least 50%, but less than (i) 75% for exemptions | 14 | | granted in taxable years 2007 through 2009 and (ii) 70% for | 15 | | exemptions granted in taxable year 2010 and each taxable | 16 | | year thereafter, as certified by the United States | 17 | | Department of Veterans Affairs, the annual exemption is | 18 | | $2,500. | 19 | | (b-3) For taxable years 2015 and thereafter: | 20 | | (1) if the veteran has a service connected disability | 21 | | of 30% or more but less than 50%, as certified by the | 22 | | United States Department of Veterans Affairs, then the | 23 | | annual exemption is $2,500; | 24 | | (2) if the veteran has a service connected disability | 25 | | of 50% or more but less than 70%, as certified by the | 26 | | United States Department of Veterans Affairs, then the |
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| 1 | | annual exemption is $5,000; and | 2 | | (3) if the veteran has a service connected disability | 3 | | of 70% or more, as certified by the United States | 4 | | Department of Veterans Affairs, then the property is exempt | 5 | | from taxation under this Code. | 6 | | (b-5) If a homestead exemption is granted under this | 7 | | Section and the person awarded the exemption subsequently | 8 | | becomes a resident of a facility licensed under the Nursing | 9 | | Home Care Act or a facility operated by the United States | 10 | | Department of Veterans Affairs, or becomes a resident of a | 11 | | Supportive Living Program facility as certified by a Supportive | 12 | | Living Program Certification by the Department of Healthcare | 13 | | and Family Services, then the exemption shall continue (i) so | 14 | | long as the residence continues to be occupied by the | 15 | | qualifying person's spouse or (ii) if the residence remains | 16 | | unoccupied but is still owned by the person who qualified for | 17 | | the homestead exemption. | 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 | 26 | | remarry. |
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| 1 | | (c-1) Beginning with taxable year 2015, nothing in this | 2 | | Section shall require the veteran to have qualified for or | 3 | | obtained the exemption before death if the veteran was killed | 4 | | in the line of duty. | 5 | | (d) The exemption under this Section applies for taxable | 6 | | year 2007 and thereafter. A taxpayer who claims an exemption | 7 | | under Section 15-165 or 15-168 may not claim an exemption under | 8 | | this Section. | 9 | | (e) Each taxpayer who has been granted an exemption under | 10 | | this Section must reapply on an annual basis. Application must | 11 | | be made during the application period
in effect for the county | 12 | | of his or her residence. The assessor
or chief county | 13 | | assessment officer may determine the
eligibility of | 14 | | residential property to receive the homestead
exemption | 15 | | provided by this Section by application, visual
inspection, | 16 | | questionnaire, or other reasonable methods. The
determination | 17 | | must be made in accordance with guidelines
established by the | 18 | | Department. | 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. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15; | 6 | | 99-375, eff. 8-17-15; revised 10-9-15.) | 7 | | (35 ILCS 200/15-170) | 8 | | Sec. 15-170. Senior Citizens Homestead Exemption. An | 9 | | annual homestead
exemption limited, except as described here | 10 | | with relation to cooperatives or
life care facilities, to a
| 11 | | maximum reduction set forth below from the property's value, as | 12 | | equalized or
assessed by the Department, is granted for | 13 | | property that is occupied as a
residence by a person 65 years | 14 | | of age or older who is liable for paying real
estate taxes on | 15 | | the property and is an owner of record of the property or has a
| 16 | | legal or equitable interest therein as evidenced by a written | 17 | | instrument,
except for a leasehold interest, other than a | 18 | | leasehold interest of land on
which a single family residence | 19 | | is located, which is occupied as a residence by
a person 65 | 20 | | years or older who has an ownership interest therein, legal,
| 21 | | equitable or as a lessee, and on which he or she is liable for | 22 | | the payment
of property taxes. Before taxable year 2004, the | 23 | | maximum reduction shall be $2,500 in counties with
3,000,000 or | 24 | | more inhabitants and $2,000 in all other counties. For taxable | 25 | | years 2004 through 2005, the maximum reduction shall be $3,000 |
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| 1 | | in all counties. For taxable years 2006 and 2007, the maximum | 2 | | reduction shall be $3,500. For taxable years 2008 through 2011, | 3 | | the maximum reduction is $4,000 in all counties.
For taxable | 4 | | year 2012, the maximum reduction is $5,000 in counties with
| 5 | | 3,000,000 or more inhabitants and $4,000 in all other counties. | 6 | | For taxable years 2013 and thereafter, the maximum reduction is | 7 | | $5,000 in all counties. | 8 | | For land
improved with an apartment building owned and | 9 | | operated as a cooperative, the maximum reduction from the value | 10 | | of the property, as
equalized
by the Department, shall be | 11 | | multiplied by the number of apartments or units
occupied by a | 12 | | person 65 years of age or older who is liable, by contract with
| 13 | | the owner or owners of record, for paying property taxes on the | 14 | | property and
is an owner of record of a legal or equitable | 15 | | interest in the cooperative
apartment building, other than a | 16 | | leasehold interest. For land improved with
a life care | 17 | | facility, the maximum reduction from the value of the property, | 18 | | as
equalized by the Department, shall be multiplied by the | 19 | | number of apartments or
units occupied by persons 65 years of | 20 | | age or older, irrespective of any legal,
equitable, or | 21 | | leasehold interest in the facility, who are liable, under a
| 22 | | contract with the owner or owners of record of the facility, | 23 | | for paying
property taxes on the property. In a
cooperative or | 24 | | a life care facility where a
homestead exemption has been | 25 | | granted, the cooperative association or the
management firm of | 26 | | the cooperative or facility shall credit the savings
resulting |
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| 1 | | from that exemption only to
the apportioned tax liability of | 2 | | the owner or resident who qualified for
the exemption.
Any | 3 | | person who willfully refuses to so credit the savings shall be | 4 | | guilty of a
Class B misdemeanor. Under this Section and | 5 | | Sections 15-175, 15-176, and 15-177, "life care
facility" means | 6 | | a facility, as defined in Section 2 of the Life Care Facilities
| 7 | | Act, with which the applicant for the homestead exemption has a | 8 | | life care
contract as defined in that Act. | 9 | | When a homestead exemption has been granted under this | 10 | | Section and the person
qualifying subsequently becomes a | 11 | | resident of a facility licensed under the Assisted Living and | 12 | | Shared Housing Act, the Nursing Home Care Act, the Specialized | 13 | | Mental Health Rehabilitation Act of 2013, the ID/DD Community | 14 | | Care Act, or the MC/DD Act, or becomes a resident of a | 15 | | Supportive Living Program facility as certified by a Supportive | 16 | | Living Program Certification by the Department of Healthcare | 17 | | and Family Services, the exemption shall continue so long as | 18 | | the residence
continues to be occupied by the qualifying | 19 | | person's spouse if the spouse is 65
years of age or older, or | 20 | | if the residence remains unoccupied but is still
owned by the | 21 | | person qualified for the homestead exemption. | 22 | | A person who will be 65 years of age
during the current | 23 | | assessment year
shall
be eligible to apply for the homestead | 24 | | exemption during that assessment
year.
Application shall be | 25 | | made during the application period in effect for the
county of | 26 | | his residence. |
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| 1 | | Beginning with assessment year 2003, for taxes payable in | 2 | | 2004,
property
that is first occupied as a residence after | 3 | | January 1 of any assessment year by
a person who is eligible | 4 | | for the senior citizens homestead exemption under this
Section | 5 | | must be granted a pro-rata exemption for the assessment year. | 6 | | The
amount of the pro-rata exemption is the exemption
allowed | 7 | | in the county under this Section divided by 365 and multiplied | 8 | | by the
number of days during the assessment year the property | 9 | | is occupied as a
residence by a
person eligible for the | 10 | | exemption under this Section. The chief county
assessment | 11 | | officer must adopt reasonable procedures to establish | 12 | | eligibility
for this pro-rata exemption. | 13 | | The assessor or chief county assessment officer may | 14 | | determine the eligibility
of a life care facility to receive | 15 | | the benefits provided by this Section, by
affidavit, | 16 | | application, visual inspection, questionnaire or other | 17 | | reasonable
methods in order to insure that the tax savings | 18 | | resulting from the exemption
are credited by the management | 19 | | firm to the apportioned tax liability of each
qualifying | 20 | | resident. The assessor may request reasonable proof that the
| 21 | | management firm has so credited the exemption. | 22 | | The chief county assessment officer of each county with | 23 | | less than 3,000,000
inhabitants shall provide to each person | 24 | | allowed a homestead exemption under
this Section a form to | 25 | | designate any other person to receive a
duplicate of any notice | 26 | | of delinquency in the payment of taxes assessed and
levied |
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| 1 | | under this Code on the property of the person receiving the | 2 | | exemption.
The duplicate notice shall be in addition to the | 3 | | notice required to be
provided to the person receiving the | 4 | | exemption, and shall be given in the
manner required by this | 5 | | Code. The person filing the request for the duplicate
notice | 6 | | shall pay a fee of $5 to cover administrative costs to the | 7 | | supervisor of
assessments, who shall then file the executed | 8 | | designation with the county
collector. Notwithstanding any | 9 | | other provision of this Code to the contrary,
the filing of | 10 | | such an executed designation requires the county collector to
| 11 | | provide duplicate notices as indicated by the designation. A | 12 | | designation may
be rescinded by the person who executed such | 13 | | designation at any time, in the
manner and form required by the | 14 | | chief county assessment officer. | 15 | | The assessor or chief county assessment officer may | 16 | | determine the
eligibility of residential property to receive | 17 | | the homestead exemption provided
by this Section by | 18 | | application, visual inspection, questionnaire or other
| 19 | | reasonable methods. The determination shall be made in | 20 | | accordance with
guidelines established by the Department. | 21 | | In counties with 3,000,000 or more inhabitants, beginning | 22 | | in taxable year 2010, each taxpayer who has been granted an | 23 | | exemption under this Section must reapply on an annual basis. | 24 | | The chief county assessment officer shall mail the application | 25 | | to the taxpayer. In counties with less than 3,000,000 | 26 | | inhabitants, the county board may by
resolution provide that if |
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| 1 | | a person has been granted a homestead exemption
under this | 2 | | Section, the person qualifying need not reapply for the | 3 | | exemption. | 4 | | In counties with less than 3,000,000 inhabitants, if the | 5 | | assessor or chief
county assessment officer requires annual | 6 | | application for verification of
eligibility for an exemption | 7 | | once granted under this Section, the application
shall be | 8 | | mailed to the taxpayer. | 9 | | The assessor or chief county assessment officer shall | 10 | | notify each person
who qualifies for an exemption under this | 11 | | Section that the person may also
qualify for deferral of real | 12 | | estate taxes under the Senior Citizens Real Estate
Tax Deferral | 13 | | Act. The notice shall set forth the qualifications needed for
| 14 | | deferral of real estate taxes, the address and telephone number | 15 | | of
county collector, and a
statement that applications for | 16 | | deferral of real estate taxes may be obtained
from the county | 17 | | collector. | 18 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, | 19 | | no
reimbursement by the State is required for the | 20 | | implementation of any mandate
created by this Section. | 21 | | (Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756, | 22 | | eff. 7-16-14; 99-180, eff. 7-29-15.)
| 23 | | (35 ILCS 200/15-172)
| 24 | | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | 25 | | Exemption.
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| 1 | | (a) This Section may be cited as the Senior Citizens | 2 | | Assessment
Freeze Homestead Exemption.
| 3 | | (b) As used in this Section:
| 4 | | "Applicant" means an individual who has filed an | 5 | | application under this
Section.
| 6 | | "Base amount" means the base year equalized assessed value | 7 | | of the residence
plus the first year's equalized assessed value | 8 | | of any added improvements which
increased the assessed value of | 9 | | the residence after the base year.
| 10 | | "Base year" means the taxable year prior to the taxable | 11 | | year for which the
applicant first qualifies and applies for | 12 | | the exemption provided that in the
prior taxable year the | 13 | | property was improved with a permanent structure that
was | 14 | | occupied as a residence by the applicant who was liable for | 15 | | paying real
property taxes on the property and who was either | 16 | | (i) an owner of record of the
property or had legal or | 17 | | equitable interest in the property as evidenced by a
written | 18 | | instrument or (ii) had a legal or equitable interest as a | 19 | | lessee in the
parcel of property that was single family | 20 | | residence.
If in any subsequent taxable year for which the | 21 | | applicant applies and
qualifies for the exemption the equalized | 22 | | assessed value of the residence is
less than the equalized | 23 | | assessed value in the existing base year
(provided that such | 24 | | equalized assessed value is not
based
on an
assessed value that | 25 | | results from a temporary irregularity in the property that
| 26 | | reduces the
assessed value for one or more taxable years), then |
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| 1 | | that
subsequent taxable year shall become the base year until a | 2 | | new base year is
established under the terms of this paragraph. | 3 | | For taxable year 1999 only, the
Chief County Assessment Officer | 4 | | shall review (i) all taxable years for which
the
applicant | 5 | | applied and qualified for the exemption and (ii) the existing | 6 | | base
year.
The assessment officer shall select as the new base | 7 | | year the year with the
lowest equalized assessed value.
An | 8 | | equalized assessed value that is based on an assessed value | 9 | | that results
from a
temporary irregularity in the property that | 10 | | reduces the assessed value for one
or more
taxable years shall | 11 | | not be considered the lowest equalized assessed value.
The | 12 | | selected year shall be the base year for
taxable year 1999 and | 13 | | thereafter until a new base year is established under the
terms | 14 | | of this paragraph.
| 15 | | "Chief County Assessment Officer" means the County | 16 | | Assessor or Supervisor of
Assessments of the county in which | 17 | | the property is located.
| 18 | | "Equalized assessed value" means the assessed value as | 19 | | equalized by the
Illinois Department of Revenue.
| 20 | | "Household" means the applicant, the spouse of the | 21 | | applicant, and all persons
using the residence of the applicant | 22 | | as their principal place of residence.
| 23 | | "Household income" means the combined income of the members | 24 | | of a household
for the calendar year preceding the taxable | 25 | | year.
| 26 | | "Income" has the same meaning as provided in Section 3.07 |
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| 1 | | of the Senior
Citizens and Persons with Disabilities Property | 2 | | Tax Relief
Act, except that, beginning in assessment year 2001, | 3 | | "income" does not
include veteran's benefits.
| 4 | | "Internal Revenue Code of 1986" means the United States | 5 | | Internal Revenue Code
of 1986 or any successor law or laws | 6 | | relating to federal income taxes in effect
for the year | 7 | | preceding the taxable year.
| 8 | | "Life care facility that qualifies as a cooperative" means | 9 | | a facility as
defined in Section 2 of the Life Care Facilities | 10 | | Act.
| 11 | | "Maximum income limitation" means: | 12 | | (1) $35,000 prior
to taxable year 1999; | 13 | | (2) $40,000 in taxable years 1999 through 2003; | 14 | | (3) $45,000 in taxable years 2004 through 2005; | 15 | | (4) $50,000 in taxable years 2006 and 2007; and | 16 | | (5) $55,000 in taxable year 2008 and thereafter.
| 17 | | "Residence" means the principal dwelling place and | 18 | | appurtenant structures
used for residential purposes in this | 19 | | State occupied on January 1 of the
taxable year by a household | 20 | | and so much of the surrounding land, constituting
the parcel | 21 | | upon which the dwelling place is situated, as is used for
| 22 | | residential purposes. If the Chief County Assessment Officer | 23 | | has established a
specific legal description for a portion of | 24 | | property constituting the
residence, then that portion of | 25 | | property shall be deemed the residence for the
purposes of this | 26 | | Section.
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| 1 | | "Taxable year" means the calendar year during which ad | 2 | | valorem property taxes
payable in the next succeeding year are | 3 | | levied.
| 4 | | (c) Beginning in taxable year 1994, a senior citizens | 5 | | assessment freeze
homestead exemption is granted for real | 6 | | property that is improved with a
permanent structure that is | 7 | | occupied as a residence by an applicant who (i) is
65 years of | 8 | | age or older during the taxable year, (ii) has a household | 9 | | income that does not exceed the maximum income limitation, | 10 | | (iii) is liable for paying real property taxes on
the
property, | 11 | | and (iv) is an owner of record of the property or has a legal or
| 12 | | equitable interest in the property as evidenced by a written | 13 | | instrument. This
homestead exemption shall also apply to a | 14 | | leasehold interest in a parcel of
property improved with a | 15 | | permanent structure that is a single family residence
that is | 16 | | occupied as a residence by a person who (i) is 65 years of age | 17 | | or older
during the taxable year, (ii) has a household income | 18 | | that does not exceed the maximum income limitation,
(iii)
has a | 19 | | legal or equitable ownership interest in the property as | 20 | | lessee, and (iv)
is liable for the payment of real property | 21 | | taxes on that property.
| 22 | | In counties of 3,000,000 or more inhabitants, the amount of | 23 | | the exemption for all taxable years is the equalized assessed | 24 | | value of the
residence in the taxable year for which | 25 | | application is made minus the base
amount. In all other | 26 | | counties, the amount of the exemption is as follows: (i) |
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| 1 | | through taxable year 2005 and for taxable year 2007 and | 2 | | thereafter, the amount of this exemption shall be the equalized | 3 | | assessed value of the
residence in the taxable year for which | 4 | | application is made minus the base
amount; and (ii) for
taxable | 5 | | year 2006, the amount of the exemption is as follows:
| 6 | | (1) For an applicant who has a household income of | 7 | | $45,000 or less, the amount of the exemption is the | 8 | | equalized assessed value of the
residence in the taxable | 9 | | year for which application is made minus the base
amount. | 10 | | (2) For an applicant who has a household income | 11 | | exceeding $45,000 but not exceeding $46,250, the amount of | 12 | | the exemption is (i) the equalized assessed value of the
| 13 | | residence in the taxable year for which application is made | 14 | | minus the base
amount (ii) multiplied by 0.8. | 15 | | (3) For an applicant who has a household income | 16 | | exceeding $46,250 but not exceeding $47,500, the amount of | 17 | | the exemption is (i) the equalized assessed value of the
| 18 | | residence in the taxable year for which application is made | 19 | | minus the base
amount (ii) multiplied by 0.6. | 20 | | (4) For an applicant who has a household income | 21 | | exceeding $47,500 but not exceeding $48,750, the amount of | 22 | | the exemption is (i) the equalized assessed value of the
| 23 | | residence in the taxable year for which application is made | 24 | | minus the base
amount (ii) multiplied by 0.4. | 25 | | (5) For an applicant who has a household income | 26 | | exceeding $48,750 but not exceeding $50,000, the amount of |
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| 1 | | the exemption is (i) the equalized assessed value of the
| 2 | | residence in the taxable year for which application is made | 3 | | minus the base
amount (ii) multiplied by 0.2.
| 4 | | When the applicant is a surviving spouse of an applicant | 5 | | for a prior year for
the same residence for which an exemption | 6 | | under this Section has been granted,
the base year and base | 7 | | amount for that residence are the same as for the
applicant for | 8 | | the prior year.
| 9 | | Each year at the time the assessment books are certified to | 10 | | the County Clerk,
the Board of Review or Board of Appeals shall | 11 | | give to the County Clerk a list
of the assessed values of | 12 | | improvements on each parcel qualifying for this
exemption that | 13 | | were added after the base year for this parcel and that
| 14 | | increased the assessed value of the property.
| 15 | | In the case of land improved with an apartment building | 16 | | owned and operated as
a cooperative or a building that is a | 17 | | life care facility that qualifies as a
cooperative, the maximum | 18 | | reduction from the equalized assessed value of the
property is | 19 | | limited to the sum of the reductions calculated for each unit
| 20 | | occupied as a residence by a person or persons (i) 65 years of | 21 | | age or older, (ii) with a
household income that does not exceed | 22 | | the maximum income limitation, (iii) who is liable, by contract | 23 | | with the
owner
or owners of record, for paying real property | 24 | | taxes on the property, and (iv) who is
an owner of record of a | 25 | | legal or equitable interest in the cooperative
apartment | 26 | | building, other than a leasehold interest. In the instance of a
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| 1 | | cooperative where a homestead exemption has been granted under | 2 | | this Section,
the cooperative association or its management | 3 | | firm shall credit the savings
resulting from that exemption | 4 | | only to the apportioned tax liability of the
owner who | 5 | | qualified for the exemption. Any person who willfully refuses | 6 | | to
credit that savings to an owner who qualifies for the | 7 | | exemption is guilty of a
Class B misdemeanor.
| 8 | | When a homestead exemption has been granted under this | 9 | | Section and an
applicant then becomes a resident of a facility | 10 | | licensed under the Assisted Living and Shared Housing Act, the | 11 | | Nursing Home
Care Act, the Specialized Mental Health | 12 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | 13 | | the MC/DD Act, or becomes a resident of a Supportive Living | 14 | | Program facility as certified by a Supportive Living Program | 15 | | Certification by the Department of Healthcare and Family | 16 | | Services, the exemption shall be granted in subsequent years so | 17 | | long as the
residence (i) continues to be occupied by the | 18 | | qualified applicant's spouse or
(ii) if remaining unoccupied, | 19 | | is still owned by the qualified applicant for the
homestead | 20 | | exemption.
| 21 | | Beginning January 1, 1997, when an individual dies who | 22 | | would have qualified
for an exemption under this Section, and | 23 | | the surviving spouse does not
independently qualify for this | 24 | | exemption because of age, the exemption under
this Section | 25 | | shall be granted to the surviving spouse for the taxable year
| 26 | | preceding and the taxable
year of the death, provided that, |
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| 1 | | except for age, the surviving spouse meets
all
other | 2 | | qualifications for the granting of this exemption for those | 3 | | years.
| 4 | | When married persons maintain separate residences, the | 5 | | exemption provided for
in this Section may be claimed by only | 6 | | one of such persons and for only one
residence.
| 7 | | For taxable year 1994 only, in counties having less than | 8 | | 3,000,000
inhabitants, to receive the exemption, a person shall | 9 | | submit an application by
February 15, 1995 to the Chief County | 10 | | Assessment Officer
of the county in which the property is | 11 | | located. In counties having 3,000,000
or more inhabitants, for | 12 | | taxable year 1994 and all subsequent taxable years, to
receive | 13 | | the exemption, a person
may submit an application to the Chief | 14 | | County
Assessment Officer of the county in which the property | 15 | | is located during such
period as may be specified by the Chief | 16 | | County Assessment Officer. The Chief
County Assessment Officer | 17 | | in counties of 3,000,000 or more inhabitants shall
annually | 18 | | give notice of the application period by mail or by | 19 | | publication. In
counties having less than 3,000,000 | 20 | | inhabitants, beginning with taxable year
1995 and thereafter, | 21 | | to receive the exemption, a person
shall
submit an
application | 22 | | by July 1 of each taxable year to the Chief County Assessment
| 23 | | Officer of the county in which the property is located. A | 24 | | county may, by
ordinance, establish a date for submission of | 25 | | applications that is
different than
July 1.
The applicant shall | 26 | | submit with the
application an affidavit of the applicant's |
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| 1 | | total household income, age,
marital status (and if married the | 2 | | name and address of the applicant's spouse,
if known), and | 3 | | principal dwelling place of members of the household on January
| 4 | | 1 of the taxable year. The Department shall establish, by rule, | 5 | | a method for
verifying the accuracy of affidavits filed by | 6 | | applicants under this Section, and the Chief County Assessment | 7 | | Officer may conduct audits of any taxpayer claiming an | 8 | | exemption under this Section to verify that the taxpayer is | 9 | | eligible to receive the exemption. Each application shall | 10 | | contain or be verified by a written declaration that it is made | 11 | | under the penalties of perjury. A taxpayer's signing a | 12 | | fraudulent application under this Act is perjury, as defined in | 13 | | Section 32-2 of the Criminal Code of 2012.
The applications | 14 | | shall be clearly marked as applications for the Senior
Citizens | 15 | | Assessment Freeze Homestead Exemption and must contain a notice | 16 | | that any taxpayer who receives the exemption is subject to an | 17 | | audit by the Chief County Assessment Officer.
| 18 | | Notwithstanding any other provision to the contrary, in | 19 | | counties having fewer
than 3,000,000 inhabitants, if an | 20 | | applicant fails
to file the application required by this | 21 | | Section in a timely manner and this
failure to file is due to a | 22 | | mental or physical condition sufficiently severe so
as to | 23 | | render the applicant incapable of filing the application in a | 24 | | timely
manner, the Chief County Assessment Officer may extend | 25 | | the filing deadline for
a period of 30 days after the applicant | 26 | | regains the capability to file the
application, but in no case |
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| 1 | | may the filing deadline be extended beyond 3
months of the | 2 | | original filing deadline. In order to receive the extension
| 3 | | provided in this paragraph, the applicant shall provide the | 4 | | Chief County
Assessment Officer with a signed statement from | 5 | | the applicant's physician
stating the nature and extent of the | 6 | | condition, that, in the
physician's opinion, the condition was | 7 | | so severe that it rendered the applicant
incapable of filing | 8 | | the application in a timely manner, and the date on which
the | 9 | | applicant regained the capability to file the application.
| 10 | | Beginning January 1, 1998, notwithstanding any other | 11 | | provision to the
contrary, in counties having fewer than | 12 | | 3,000,000 inhabitants, if an applicant
fails to file the | 13 | | application required by this Section in a timely manner and
| 14 | | this failure to file is due to a mental or physical condition | 15 | | sufficiently
severe so as to render the applicant incapable of | 16 | | filing the application in a
timely manner, the Chief County | 17 | | Assessment Officer may extend the filing
deadline for a period | 18 | | of 3 months. In order to receive the extension provided
in this | 19 | | paragraph, the applicant shall provide the Chief County | 20 | | Assessment
Officer with a signed statement from the applicant's | 21 | | physician stating the
nature and extent of the condition, and | 22 | | that, in the physician's opinion, the
condition was so severe | 23 | | that it rendered the applicant incapable of filing the
| 24 | | application in a timely manner.
| 25 | | In counties having less than 3,000,000 inhabitants, if an | 26 | | applicant was
denied an exemption in taxable year 1994 and the |
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| 1 | | denial occurred due to an
error on the part of an assessment
| 2 | | official, or his or her agent or employee, then beginning in | 3 | | taxable year 1997
the
applicant's base year, for purposes of | 4 | | determining the amount of the exemption,
shall be 1993 rather | 5 | | than 1994. In addition, in taxable year 1997, the
applicant's | 6 | | exemption shall also include an amount equal to (i) the amount | 7 | | of
any exemption denied to the applicant in taxable year 1995 | 8 | | as a result of using
1994, rather than 1993, as the base year, | 9 | | (ii) the amount of any exemption
denied to the applicant in | 10 | | taxable year 1996 as a result of using 1994, rather
than 1993, | 11 | | as the base year, and (iii) the amount of the exemption | 12 | | erroneously
denied for taxable year 1994.
| 13 | | For purposes of this Section, a person who will be 65 years | 14 | | of age during the
current taxable year shall be eligible to | 15 | | apply for the homestead exemption
during that taxable year. | 16 | | Application shall 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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| 1 | | 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.
| 13 | | Nothing contained in this Section shall prevent the | 14 | | Director or chief county
assessment officer from publishing or | 15 | | making available reasonable statistics
concerning the | 16 | | operation of the exemption contained in this Section in which
| 17 | | the contents of claims are grouped into aggregates in such a | 18 | | way that
information contained in any individual claim shall | 19 | | not be disclosed.
| 20 | | (d) Each Chief County Assessment Officer shall annually | 21 | | publish a notice
of availability of the exemption provided | 22 | | under this Section. The notice
shall be published at least 60 | 23 | | days but no more than 75 days prior to the date
on which the | 24 | | application must be submitted to the Chief County Assessment
| 25 | | Officer of the county in which the property is located. The | 26 | | notice shall
appear in a newspaper of general circulation in |
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| 1 | | the county.
| 2 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, | 3 | | no reimbursement by the State is required for the | 4 | | implementation of any mandate created by this Section.
| 5 | | (Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15; | 6 | | 99-180, eff. 7-29-15; revised 10-21-15.)
| 7 | | Section 99. Effective date. This Act takes effect upon | 8 | | becoming law.
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