Full Text of SB3681 101st General Assembly
SB3681 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB3681 Introduced 2/14/2020, by Sen. Pat McGuire SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that an examination for qualification as a person with a disability may also be conducted by an optometrist if the person qualifies because of a visual disability. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 15-168 as follows: | 6 | | (35 ILCS 200/15-168) | 7 | | Sec. 15-168. Homestead exemption for persons with | 8 | | disabilities. | 9 | | (a) Beginning with taxable year 2007, an
annual homestead | 10 | | exemption is granted to persons with disabilities in
the 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, then the
exemption shall | 11 | | continue (i) so long as the residence continues
to be occupied | 12 | | by the qualifying person's spouse or (ii) if the
residence | 13 | | remains unoccupied but is still owned by the person
qualified | 14 | | for the homestead exemption. | 15 | | (b) For the purposes of this Section, "person with a | 16 | | disability"
means a person unable to engage in any substantial | 17 | | gainful activity by reason of a medically determinable physical | 18 | | or mental impairment which can be expected to result in death | 19 | | or has lasted or can be expected to last for a continuous | 20 | | period of not less than 12 months. Persons with disabilities | 21 | | filing claims under this Act shall submit proof of disability | 22 | | in such form and manner as the Department shall by rule and | 23 | | regulation prescribe. Proof that a claimant is eligible to | 24 | | receive disability benefits under the Federal Social Security | 25 | | Act shall constitute proof of disability for purposes of this | 26 | | Act. Issuance of an Illinois Person with a Disability |
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| 1 | | Identification Card stating that the claimant is under a Class | 2 | | 2 disability, as defined in Section 4A of the Illinois | 3 | | Identification Card Act, shall constitute proof that the person | 4 | | named thereon is a person with a disability for purposes of | 5 | | this Act. A person with a disability not covered under the | 6 | | Federal Social Security Act and not presenting an Illinois | 7 | | Person with a Disability Identification Card stating that the | 8 | | claimant is under a Class 2 disability shall be examined by a | 9 | | physician, advanced practice registered nurse, optometrist (if | 10 | | the person qualifies because of a visual disability), or | 11 | | physician assistant designated by the Department, and his | 12 | | status as a person with a disability determined using the same | 13 | | standards as used by the Social Security Administration. The | 14 | | costs of any required examination shall be borne by the | 15 | | 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. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15; | 21 | | 99-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-513, eff. | 22 | | 1-1-18 .)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.
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