Full Text of HB6234 99th General Assembly
HB6234 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB6234 Introduced 2/11/2016, by Rep. Dwight Kay SYNOPSIS AS INTRODUCED: |
| 30 ILCS 805/8.28 | | 35 ILCS 200/9-275 | | 35 ILCS 200/15-10 | | 35 ILCS 200/15-172 | | 35 ILCS 200/15-175 | |
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Amends the Property Tax Code. Provides that the Senior Citizens Assessment Freeze Homestead Exemption also applies to persons with a disability. Amends the State Mandates Act to make conforming changes. 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 State Mandates Act is amended by changing | 5 | | Section 8.28 as follows: | 6 | | (30 ILCS 805/8.28)
| 7 | | Sec. 8.28. Exempt mandate. | 8 | | (a) Notwithstanding Sections 6 and 8 of this
Act, no | 9 | | reimbursement by the State is required for the implementation | 10 | | of
any mandate created by Public Act 93-654, 93-677, 93-679, | 11 | | 93-689, 93-734, 93-753, 93-910, 93-917, 93-1036, 93-1038, | 12 | | 93-1079, or 93-1090.
| 13 | | (b) Notwithstanding Sections 6 and 8 of this
Act, no | 14 | | reimbursement by the State is required for the implementation | 15 | | of
any mandate created by the Senior Citizens Assessment Freeze | 16 | | Homestead Exemption for Senior Citizens and Persons with a | 17 | | Disability under Section 15-172 of the Property Tax Code, the | 18 | | General Homestead Exemption under Section 15-175 of the | 19 | | Property Tax Code, the alternative General Homestead Exemption
| 20 | | under
Section 15-176 of the Property Tax Code, the Homestead | 21 | | Improvements Exemption under Section 15-180 of the Property Tax | 22 | | Code, and by Public Act 93-715. | 23 | | (Source: P.A. 95-331, eff. 8-21-07.) |
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| 1 | | Section 10. The Property Tax Code is amended by changing | 2 | | Sections 9-275, 15-10, 15-172, and 15-175 as follows: | 3 | | (35 ILCS 200/9-275) | 4 | | Sec. 9-275. Erroneous homestead exemptions. | 5 | | (a) For purposes of this Section: | 6 | | "Erroneous homestead exemption" means a homestead | 7 | | exemption that was granted for real property in a taxable year | 8 | | if the property was not eligible for that exemption in that | 9 | | taxable year. If the taxpayer receives an erroneous homestead | 10 | | exemption under a single Section of this Code for the same | 11 | | property in multiple years, that exemption is considered a | 12 | | single erroneous homestead exemption for purposes of this | 13 | | Section. However, if the taxpayer receives erroneous homestead | 14 | | exemptions under multiple Sections of this Code for the same | 15 | | property, or if the taxpayer receives erroneous homestead | 16 | | exemptions under the same Section of this Code for multiple | 17 | | properties, then each of those exemptions is considered a | 18 | | separate erroneous homestead exemption for purposes of this | 19 | | Section. | 20 | | "Homestead exemption" means an exemption under Section | 21 | | 15-165 (veterans with disabilities), 15-167 (returning | 22 | | veterans), 15-168 (persons with disabilities), 15-169 | 23 | | (standard homestead for veterans with disabilities), 15-170 | 24 | | (senior citizens), 15-172 ( senior citizens assessment freeze |
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| 1 | | for senior citizens and persons with a disability ), 15-175 | 2 | | (general homestead), 15-176 (alternative general homestead), | 3 | | or 15-177 (long-time occupant). | 4 | | "Erroneous exemption principal amount" means the total | 5 | | difference between the property taxes actually billed to a | 6 | | property index number and the amount of property taxes that | 7 | | would have been billed but for the erroneous exemption or | 8 | | exemptions. | 9 | | "Taxpayer" means the property owner or leasehold owner that | 10 | | erroneously received a homestead exemption upon property. | 11 | | (b) Notwithstanding any other provision of law, in counties | 12 | | with 3,000,000 or more inhabitants, the chief county assessment | 13 | | officer shall include the following information with each | 14 | | assessment notice sent in a general assessment year: (1) a list | 15 | | of each homestead exemption available under Article 15 of this | 16 | | Code and a description of the eligibility criteria for that | 17 | | exemption; (2) a list of each homestead exemption applied to | 18 | | the property in the current assessment year; (3) information | 19 | | regarding penalties and interest that may be incurred under | 20 | | this Section if the taxpayer received an erroneous homestead | 21 | | exemption in a previous taxable year; and (4) notice of the | 22 | | 60-day grace period available under this subsection. If, within | 23 | | 60 days after receiving his or her assessment notice, the | 24 | | taxpayer notifies the chief county assessment officer that he | 25 | | or she received an erroneous homestead exemption in a previous | 26 | | taxable year, and if the taxpayer pays the erroneous exemption |
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| 1 | | principal amount, plus interest as provided in subsection (f), | 2 | | then the taxpayer shall not be liable for the penalties | 3 | | provided in subsection (f) with respect to that exemption. | 4 | | (c) In counties with 3,000,000 or more inhabitants, when | 5 | | the chief county assessment officer determines that one or more | 6 | | erroneous homestead exemptions was applied to the property, the | 7 | | erroneous exemption principal amount, together with all | 8 | | applicable interest and penalties as provided in subsections | 9 | | (f) and (j), shall constitute a lien in the name of the People | 10 | | of Cook County on the property receiving the erroneous | 11 | | homestead exemption. Upon becoming aware of the existence of | 12 | | one or more erroneous homestead exemptions, the chief county | 13 | | assessment officer shall cause to be served, by both regular | 14 | | mail and certified mail, a notice of discovery as set forth in | 15 | | subsection (c-5). The chief county assessment officer in a | 16 | | county with 3,000,000 or more inhabitants may cause a lien to | 17 | | be recorded against property that (1) is located in the county | 18 | | and (2) received one or more erroneous homestead exemptions if, | 19 | | upon determination of the chief county assessment officer, the | 20 | | taxpayer received: (A) one or 2 erroneous homestead exemptions | 21 | | for real property, including at least one erroneous homestead | 22 | | exemption granted for the property against which the lien is | 23 | | sought, during any of the 3 collection years immediately prior | 24 | | to the current collection year in which the notice of discovery | 25 | | is served; or (B) 3 or more erroneous homestead exemptions for | 26 | | real property, including at least one erroneous homestead |
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| 1 | | exemption granted for the property against which the lien is | 2 | | sought, during any of the 6 collection years immediately prior | 3 | | to the current collection year in which the notice of discovery | 4 | | is served. Prior to recording the lien against the property, | 5 | | the chief county assessment officer shall cause to be served, | 6 | | by both regular mail and certified mail, return receipt | 7 | | requested, on the person to whom the most recent tax bill was | 8 | | mailed and the owner of record, a notice of intent to record a | 9 | | lien against the property. The chief county assessment officer | 10 | | shall cause the notice of intent to record a lien to be served | 11 | | within 3 years from the date on which the notice of discovery | 12 | | was served. | 13 | | (c-5) The notice of discovery described in subsection (c) | 14 | | shall: (1) identify, by property index number, the property for | 15 | | which the chief county assessment officer has knowledge | 16 | | indicating the existence of an erroneous homestead exemption; | 17 | | (2) set forth the taxpayer's liability for principal, interest, | 18 | | penalties, and administrative costs including, but not limited | 19 | | to, recording fees described in subsection (f); (3) inform the | 20 | | taxpayer that he or she will be served with a notice of intent | 21 | | to record a lien within 3 years from the date of service of the | 22 | | notice of discovery; and (4) inform the taxpayer that he or she | 23 | | may pay the outstanding amount, plus interest, penalties, and | 24 | | administrative costs at any time prior to being served with the | 25 | | notice of intent to record a lien or within 30 days after the | 26 | | notice of intent to record a lien is served. |
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| 1 | | (d) The notice of intent to record a lien described in | 2 | | subsection (c) shall: (1) identify, by property index number, | 3 | | the property against which the lien is being sought; (2) | 4 | | identify each specific homestead exemption that was | 5 | | erroneously granted and the year or years in which each | 6 | | exemption was granted; (3) set forth the erroneous exemption | 7 | | principal amount due and the interest amount and any penalty | 8 | | and administrative costs due; (4) inform the taxpayer that he | 9 | | or she may request a hearing within 30 days after service and | 10 | | may appeal the hearing officer's ruling to the circuit court; | 11 | | (5) inform the taxpayer that he or she may pay the erroneous | 12 | | exemption principal amount, plus interest and penalties, | 13 | | within 30 days after service; and (6) inform the taxpayer that, | 14 | | if the lien is recorded against the property, the amount of the | 15 | | lien will be adjusted to include the applicable recording fee | 16 | | and that fees for recording a release of the lien shall be | 17 | | incurred by the taxpayer. A lien shall not be filed pursuant to | 18 | | this Section if the taxpayer pays the erroneous exemption | 19 | | principal amount, plus penalties and interest, within 30 days | 20 | | of service of the notice of intent to record a lien. | 21 | | (e) The notice of intent to record a lien shall also | 22 | | include a form that the taxpayer may return to the chief county | 23 | | assessment officer to request a hearing. The taxpayer may | 24 | | request a hearing by returning the form within 30 days after | 25 | | service. The hearing shall be held within 90 days after the | 26 | | taxpayer is served. The chief county assessment officer shall |
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| 1 | | promulgate rules of service and procedure for the hearing. The | 2 | | chief county assessment officer must generally follow rules of | 3 | | evidence and practices that prevail in the county circuit | 4 | | courts, but, because of the nature of these proceedings, the | 5 | | chief county assessment officer is not bound by those rules in | 6 | | all particulars. The chief county assessment officer shall | 7 | | appoint a hearing officer to oversee the hearing. The taxpayer | 8 | | shall be allowed to present evidence to the hearing officer at | 9 | | the hearing. After taking into consideration all the relevant | 10 | | testimony and evidence, the hearing officer shall make an | 11 | | administrative decision on whether the taxpayer was | 12 | | erroneously granted a homestead exemption for the taxable year | 13 | | in question. The taxpayer may appeal the hearing officer's | 14 | | ruling to the circuit court of the county where the property is | 15 | | located as a final administrative decision under the | 16 | | Administrative Review Law. | 17 | | (f) A lien against the property imposed under this Section | 18 | | shall be filed with the county recorder of deeds, but may not | 19 | | be filed sooner than 60 days after the notice of intent to | 20 | | record a lien was delivered to the taxpayer if the taxpayer | 21 | | does not request a hearing, or until the conclusion of the | 22 | | hearing and all appeals if the taxpayer does request a hearing. | 23 | | If a lien is filed pursuant to this Section and the taxpayer | 24 | | received one or 2 erroneous homestead exemptions during any of | 25 | | the 3 collection years immediately prior to the current | 26 | | collection year in which the notice of discovery is served, |
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| 1 | | then the erroneous exemption principal amount, plus 10% | 2 | | interest per annum or portion thereof from the date the | 3 | | erroneous exemption principal amount would have become due if | 4 | | properly included in the tax bill, shall be charged against the | 5 | | property by the chief county assessment officer. However, if a | 6 | | lien is filed pursuant to this Section and the taxpayer | 7 | | received 3 or more erroneous homestead exemptions during any of | 8 | | the 6 collection years immediately prior to the current | 9 | | collection year in which the notice of discovery is served, the | 10 | | erroneous exemption principal amount, plus a penalty of 50% of | 11 | | the total amount of the erroneous exemption principal amount | 12 | | for that property and 10% interest per annum or portion thereof | 13 | | from the date the erroneous exemption principal amount would | 14 | | have become due if properly included in the tax bill, shall be | 15 | | charged against the property by the chief county assessment | 16 | | officer. If a lien is filed pursuant to this Section, the | 17 | | taxpayer shall not be liable for interest that accrues between | 18 | | the date the notice of discovery is served and the date the | 19 | | lien is filed. Before recording the lien with the county | 20 | | recorder of deeds, the chief county assessment officer shall | 21 | | adjust the amount of the lien to add administrative costs, | 22 | | including but not limited to the applicable recording fee, to | 23 | | the total lien amount. | 24 | | (g) If a person received an erroneous homestead exemption | 25 | | under Section 15-170 and: (1) the person was the spouse, child, | 26 | | grandchild, brother, sister, niece, or nephew of the previous |
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| 1 | | taxpayer; and (2) the person received the property by bequest | 2 | | or inheritance; then the person is not liable for the penalties | 3 | | imposed under this Section for any year or years during which | 4 | | the chief county assessment officer did not require an annual | 5 | | application for the exemption. However, that person is | 6 | | responsible for any interest owed under subsection (f). | 7 | | (h) If the erroneous homestead exemption was granted as a | 8 | | result of a clerical error or omission on the part of the chief | 9 | | county assessment officer, and if the taxpayer has paid the tax | 10 | | bills as received for the year in which the error occurred, | 11 | | then the interest and penalties authorized by this Section with | 12 | | respect to that homestead exemption shall not be chargeable to | 13 | | the taxpayer. However, nothing in this Section shall prevent | 14 | | the collection of the erroneous exemption principal amount due | 15 | | and owing. | 16 | | (i) A lien under this Section is not valid as to (1) any | 17 | | bona fide purchaser for value without notice of the erroneous | 18 | | homestead exemption whose rights in and to the underlying | 19 | | parcel arose after the erroneous homestead exemption was | 20 | | granted but before the filing of the notice of lien; or (2) any | 21 | | mortgagee, judgment creditor, or other lienor whose rights in | 22 | | and to the underlying parcel arose before the filing of the | 23 | | notice of lien. A title insurance policy for the property that | 24 | | is issued by a title company licensed to do business in the | 25 | | State showing that the property is free and clear of any liens | 26 | | imposed under this Section shall be prima facie evidence that |
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| 1 | | the taxpayer is without notice of the erroneous homestead | 2 | | exemption. Nothing in this Section shall be deemed to impair | 3 | | the rights of subsequent creditors and subsequent purchasers | 4 | | under Section 30 of the Conveyances Act. | 5 | | (j) When a lien is filed against the property pursuant to | 6 | | this Section, the chief county assessment officer shall mail a | 7 | | copy of the lien to the person to whom the most recent tax bill | 8 | | was mailed and to the owner of record, and the outstanding | 9 | | liability created by such a lien is due and payable within 30 | 10 | | days after the mailing of the lien by the chief county | 11 | | assessment officer. This liability is deemed delinquent and | 12 | | shall bear interest beginning on the day after the due date at | 13 | | a rate of 1.5% per month or portion thereof. Payment shall be | 14 | | made to the county treasurer. Upon receipt of the full amount | 15 | | due, as determined by the chief county assessment officer, the | 16 | | county treasurer shall distribute the amount paid as provided | 17 | | in subsection (k). Upon presentment by the taxpayer to the | 18 | | chief county assessment officer of proof of payment of the | 19 | | total liability, the chief county assessment officer shall | 20 | | provide in reasonable form a release of the lien. The release | 21 | | of the lien provided shall clearly inform the taxpayer that it | 22 | | is the responsibility of the taxpayer to record the lien | 23 | | release form with the county recorder of deeds and to pay any | 24 | | applicable recording fees. | 25 | | (k) The county treasurer shall pay collected erroneous | 26 | | exemption principal amounts, pro rata, to the taxing districts, |
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| 1 | | or their legal successors, that levied upon the subject | 2 | | property in the taxable year or years for which the erroneous | 3 | | homestead exemptions were granted, except as set forth in this | 4 | | Section. The county treasurer shall deposit collected | 5 | | penalties and interest into a special fund established by the | 6 | | county treasurer to offset the costs of administration of the | 7 | | provisions of this Section by the chief county assessment | 8 | | officer's office, as appropriated by the county board. If the | 9 | | costs of administration of this Section exceed the amount of | 10 | | interest and penalties collected in the special fund, the chief | 11 | | county assessor shall be reimbursed by each taxing district or | 12 | | their legal successors for those costs. Such costs shall be | 13 | | paid out of the funds collected by the county treasurer on | 14 | | behalf of each taxing district pursuant to this Section. | 15 | | (l) The chief county assessment officer in a county with | 16 | | 3,000,000 or more inhabitants shall establish an amnesty period | 17 | | for all taxpayers owing any tax due to an erroneous homestead | 18 | | exemption granted in a tax year prior to the 2013 tax year. The | 19 | | amnesty period shall begin on the effective date of this | 20 | | amendatory Act of the 98th General Assembly and shall run | 21 | | through December 31, 2013. If, during the amnesty period, the | 22 | | taxpayer pays the entire arrearage of taxes due for tax years | 23 | | prior to 2013, the county clerk shall abate and not seek to | 24 | | collect any interest or penalties that may be applicable and | 25 | | shall not seek civil or criminal prosecution for any taxpayer | 26 | | for tax years prior to 2013. Failure to pay all such taxes due |
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| 1 | | during the amnesty period established under this Section shall | 2 | | invalidate the amnesty period for that taxpayer. | 3 | | The chief county assessment officer in a county with | 4 | | 3,000,000 or more inhabitants shall (i) mail notice of the | 5 | | amnesty period with the tax bills for the second installment of | 6 | | taxes for the 2012 assessment year and (ii) as soon as possible | 7 | | after the effective date of this amendatory Act of the 98th | 8 | | General Assembly, publish notice of the amnesty period in a | 9 | | newspaper of general circulation in the county. Notices shall | 10 | | include information on the amnesty period, its purpose, and the | 11 | | method by which to make payment. | 12 | | Taxpayers who are a party to any criminal investigation or | 13 | | to any civil or criminal litigation that is pending in any | 14 | | circuit court or appellate court, or in the Supreme Court of | 15 | | this State, for nonpayment, delinquency, or fraud in relation | 16 | | to any property tax imposed by any taxing district located in | 17 | | the State on the effective date of this amendatory Act of the | 18 | | 98th General Assembly may not take advantage of the amnesty | 19 | | period. | 20 | | A taxpayer who has claimed 3 or more homestead exemptions | 21 | | in error shall not be eligible for the amnesty period | 22 | | established under this subsection.
| 23 | | (Source: P.A. 98-93, eff. 7-16-13; 98-756, eff. 7-16-14; | 24 | | 98-811, eff. 1-1-15; 98-1143, eff. 1-1-15; 99-143, eff. | 25 | | 7-27-15.)
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| 1 | | (35 ILCS 200/15-10)
| 2 | | Sec. 15-10. Exempt property; procedures for certification. | 3 | | (a) All property
granted an exemption by the Department | 4 | | pursuant to the requirements of
Section 15-5 and
described in | 5 | | the Sections following Section 15-30 and preceding Section | 6 | | 16-5,
to the extent therein limited, is exempt from taxation.
| 7 | | In order to maintain that exempt status, the titleholder or the | 8 | | owner of the
beneficial interest of any property
that
is exempt | 9 | | must file with the chief county assessment
officer, on or | 10 | | before January 31 of each year (May 31 in the case of property
| 11 | | exempted by Section 15-170), an affidavit stating whether there | 12 | | has been any
change in the ownership or use of the property, | 13 | | the status of the
owner-resident, the satisfaction by a | 14 | | relevant hospital entity of the condition for an exemption | 15 | | under Section 15-86, or that a veteran with a disability who | 16 | | qualifies under Section 15-165
owned and used the property as | 17 | | of January 1 of that year.
The nature of any
change shall be | 18 | | stated in the affidavit. Failure to file an affidavit shall,
in | 19 | | the discretion of the assessment officer, constitute cause to | 20 | | terminate the
exemption of that property, notwithstanding any | 21 | | other provision of this Code.
Owners of 5 or more such exempt | 22 | | parcels within a county may file a single
annual affidavit in | 23 | | lieu of an affidavit for each parcel. The assessment
officer, | 24 | | upon request, shall furnish an affidavit form to the owners, in | 25 | | which
the owner may state whether there has been any change in | 26 | | the ownership or use
of the property or status of the owner or |
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| 1 | | resident as of January 1 of that
year. The owner of 5 or more | 2 | | exempt parcels shall list all the properties
giving the same | 3 | | information for each parcel as required of owners who file
| 4 | | individual affidavits.
| 5 | | (b) However, titleholders or owners of the beneficial | 6 | | interest in any property
exempted under any of the following | 7 | | provisions are not required to
submit an annual filing under | 8 | | this Section:
| 9 | | (1) Section 15-45 (burial grounds) in counties of less | 10 | | than 3,000,000
inhabitants and owned by a not-for-profit
| 11 | | organization.
| 12 | | (2) Section 15-40.
| 13 | | (3) Section 15-50 (United States property).
| 14 | | (c) If there is a change in use or ownership, however, | 15 | | notice must be filed
pursuant to Section 15-20.
| 16 | | (d) An application for homestead exemptions shall be filed | 17 | | as provided in
Section 15-170 (senior citizens homestead | 18 | | exemption), Section 15-172 ( senior
citizens assessment freeze | 19 | | homestead exemption for senior citizens and persons with a | 20 | | disability ), and Sections
15-175 (general homestead | 21 | | exemption), 15-176
(general alternative
homestead exemption), | 22 | | and 15-177 (long-time occupant homestead exemption), | 23 | | respectively.
| 24 | | (e) For purposes of determining satisfaction of the | 25 | | condition for an exemption under Section 15-86: | 26 | | (1) The "year for which exemption is sought" is the |
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| 1 | | year prior to the year in which the affidavit is due. | 2 | | (2) The "hospital year" is the fiscal year of the | 3 | | relevant hospital entity, or the fiscal year of one of the | 4 | | hospitals in the hospital system if the relevant hospital | 5 | | entity is a hospital system with members with different | 6 | | fiscal years, that ends in the year prior to the year in | 7 | | which the affidavit is due. However, if that fiscal year | 8 | | ends 3 months or less before the date on which the | 9 | | affidavit is due, the relevant hospital entity shall file | 10 | | an interim affidavit based on the currently available | 11 | | information, and shall file a supplemental affidavit | 12 | | within 90 days of date on which the application was due, if | 13 | | the information in the relevant hospital entity's audited | 14 | | financial statements changes the interim affidavit's | 15 | | statement concerning the entity's compliance with the | 16 | | calculation required by Section 15-86. | 17 | | (3) The affidavit shall be accompanied by an exhibit | 18 | | prepared by the relevant hospital entity showing (A) the | 19 | | value of the relevant hospital entity's services and | 20 | | activities, if any, under items (1) through (7) of | 21 | | subsection (e) of Section 15-86, stated separately for each | 22 | | item, and (B) the value relating to the relevant hospital | 23 | | entity's estimated property tax liability under paragraphs | 24 | | (A), (B), and (C) of item (1) of subsection (g) of Section | 25 | | 15-86; under paragraphs (A), (B), and (C) of item (2) of | 26 | | subsection (g) of Section 15-86; and under item (3) of |
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| 1 | | subsection (g) of Section 15-86. | 2 | | (Source: P.A. 99-143, eff. 7-27-15.)
| 3 | | (35 ILCS 200/15-172)
| 4 | | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | 5 | | Exemption for Senior Citizens and Persons with a Disability .
| 6 | | (a) This Section may be cited as the Senior Citizens | 7 | | Assessment
Freeze Homestead Exemption for Senior Citizens and | 8 | | Persons with a Disability .
| 9 | | (b) As used in this Section:
| 10 | | "Applicant" means an individual who has filed an | 11 | | application under this
Section.
| 12 | | "Base amount" means the base year equalized assessed value | 13 | | of the residence
plus the first year's equalized assessed value | 14 | | of any added improvements which
increased the assessed value of | 15 | | the residence after the base year.
| 16 | | "Base year" means the taxable year prior to the taxable | 17 | | year for which the
applicant first qualifies and applies for | 18 | | the exemption provided that in the
prior taxable year the | 19 | | property was improved with a permanent structure that
was | 20 | | occupied as a residence by the applicant who was liable for | 21 | | paying real
property taxes on the property and who was either | 22 | | (i) an owner of record of the
property or had legal or | 23 | | equitable interest in the property as evidenced by a
written | 24 | | instrument or (ii) had a legal or equitable interest as a | 25 | | lessee in the
parcel of property that was single family |
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| 1 | | residence.
If in any subsequent taxable year for which the | 2 | | applicant applies and
qualifies for the exemption the equalized | 3 | | assessed value of the residence is
less than the equalized | 4 | | assessed value in the existing base year
(provided that such | 5 | | equalized assessed value is not
based
on an
assessed value that | 6 | | results from a temporary irregularity in the property that
| 7 | | reduces the
assessed value for one or more taxable years), then | 8 | | that
subsequent taxable year shall become the base year until a | 9 | | new base year is
established under the terms of this paragraph. | 10 | | For taxable year 1999 only, the
Chief County Assessment Officer | 11 | | shall review (i) all taxable years for which
the
applicant | 12 | | applied and qualified for the exemption and (ii) the existing | 13 | | base
year.
The assessment officer shall select as the new base | 14 | | year the year with the
lowest equalized assessed value.
An | 15 | | equalized assessed value that is based on an assessed value | 16 | | that results
from a
temporary irregularity in the property that | 17 | | reduces the assessed value for one
or more
taxable years shall | 18 | | not be considered the lowest equalized assessed value.
The | 19 | | selected year shall be the base year for
taxable year 1999 and | 20 | | thereafter until a new base year is established under the
terms | 21 | | of this paragraph.
| 22 | | "Chief County Assessment Officer" means the County | 23 | | Assessor or Supervisor of
Assessments of the county in which | 24 | | the property is located.
| 25 | | "Equalized assessed value" means the assessed value as | 26 | | equalized by the
Illinois Department of Revenue.
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| 1 | | "Household" means the applicant, the spouse of the | 2 | | applicant, and all persons
using the residence of the applicant | 3 | | as their principal place of residence.
| 4 | | "Household income" means the combined income of the members | 5 | | of a household
for the calendar year preceding the taxable | 6 | | year.
| 7 | | "Income" has the same meaning as provided in Section 3.07 | 8 | | of the Senior
Citizens and Persons with Disabilities Property | 9 | | Tax Relief
Act, except that, beginning in assessment year 2001, | 10 | | "income" does not
include veteran's benefits.
| 11 | | "Internal Revenue Code of 1986" means the United States | 12 | | Internal Revenue Code
of 1986 or any successor law or laws | 13 | | relating to federal income taxes in effect
for the year | 14 | | preceding the taxable year.
| 15 | | "Life care facility that qualifies as a cooperative" means | 16 | | a facility as
defined in Section 2 of the Life Care Facilities | 17 | | Act.
| 18 | | "Maximum income limitation" means: | 19 | | (1) $35,000 prior
to taxable year 1999; | 20 | | (2) $40,000 in taxable years 1999 through 2003; | 21 | | (3) $45,000 in taxable years 2004 through 2005; | 22 | | (4) $50,000 in taxable years 2006 and 2007; and | 23 | | (5) $55,000 in taxable year 2008 and thereafter.
| 24 | | "Person with a disability" means a person unable to
engage | 25 | | in any substantial gainful activity by reason of a medically
| 26 | | determinable physical
or mental impairment that (i) can be |
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| 1 | | expected to result in death or (ii) has
lasted or can be
| 2 | | expected to last for a continuous period of not less than 12 | 3 | | months. Persons with a disability
applying for the exemption | 4 | | under this Section must submit proof of the
disability in the
| 5 | | manner prescribed by the chief county assessment officer. Proof | 6 | | that an
applicant is
eligible to receive disability benefits | 7 | | under the federal Social Security Act
constitutes
proof of | 8 | | disability for purposes of this Section. Issuance of an | 9 | | Illinois Person with a Disability Identification Card to the | 10 | | applicant stating that the possessor is under a
Class 2 | 11 | | disability,
as defined in Section 4A of the Illinois | 12 | | Identification Card Act, constitutes
proof that the
person is a | 13 | | person with a disability for purposes of this Section. | 14 | | "Residence" means the principal dwelling place and | 15 | | appurtenant structures
used for residential purposes in this | 16 | | State occupied on January 1 of the
taxable year by a household | 17 | | and so much of the surrounding land, constituting
the parcel | 18 | | upon which the dwelling place is situated, as is used for
| 19 | | residential purposes. If the Chief County Assessment Officer | 20 | | has established a
specific legal description for a portion of | 21 | | property constituting the
residence, then that portion of | 22 | | property shall be deemed the residence for the
purposes of this | 23 | | Section.
| 24 | | "Taxable year" means the calendar year during which ad | 25 | | valorem property taxes
payable in the next succeeding year are | 26 | | levied.
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| 1 | | (c) Beginning in (1) taxable year 1994 for senior citizens | 2 | | and (2) taxable year 2016 for persons with a disability, an , a | 3 | | senior citizens assessment freeze
homestead exemption is | 4 | | granted for real property that is improved with a
permanent | 5 | | structure that is occupied as a residence by an applicant who | 6 | | (i) is
65 years of age or older or is a person with a disability | 7 | | during the taxable year, (ii) has a household income that does | 8 | | not exceed the maximum income limitation, (iii) is liable for | 9 | | paying real property taxes on
the
property, and (iv) is an | 10 | | owner of record of the property or has a legal or
equitable | 11 | | interest in the property as evidenced by a written instrument. | 12 | | This
homestead exemption shall also apply to a leasehold | 13 | | interest in a parcel of
property improved with a permanent | 14 | | structure that is a single family residence
that is occupied as | 15 | | a residence by a person who (i) is 65 years of age or older or | 16 | | is a person with a disability
during the taxable year, (ii) has | 17 | | a household income that does not exceed the maximum income | 18 | | limitation,
(iii)
has a legal or equitable ownership interest | 19 | | in the property as lessee, and (iv)
is liable for the payment | 20 | | of real property taxes on that property.
| 21 | | In counties of 3,000,000 or more inhabitants, the amount of | 22 | | the exemption for all taxable years is the equalized assessed | 23 | | value of the
residence in the taxable year for which | 24 | | application is made minus the base
amount. In all other | 25 | | counties, the amount of the exemption is as follows: (i) | 26 | | through taxable year 2005 and for taxable year 2007 and |
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| 1 | | thereafter, the amount of this exemption shall be the equalized | 2 | | assessed value of the
residence in the taxable year for which | 3 | | application is made minus the base
amount; and (ii) for
taxable | 4 | | year 2006, the amount of the exemption is as follows:
| 5 | | (1) For an applicant who has a household income of | 6 | | $45,000 or less, the amount of the exemption is the | 7 | | equalized assessed value of the
residence in the taxable | 8 | | year for which application is made minus the base
amount. | 9 | | (2) For an applicant who has a household income | 10 | | exceeding $45,000 but not exceeding $46,250, the amount of | 11 | | the exemption is (i) the equalized assessed value of the
| 12 | | residence in the taxable year for which application is made | 13 | | minus the base
amount (ii) multiplied by 0.8. | 14 | | (3) For an applicant who has a household income | 15 | | exceeding $46,250 but not exceeding $47,500, the amount of | 16 | | the exemption is (i) the equalized assessed value of the
| 17 | | residence in the taxable year for which application is made | 18 | | minus the base
amount (ii) multiplied by 0.6. | 19 | | (4) For an applicant who has a household income | 20 | | exceeding $47,500 but not exceeding $48,750, the amount of | 21 | | the exemption is (i) the equalized assessed value of the
| 22 | | residence in the taxable year for which application is made | 23 | | minus the base
amount (ii) multiplied by 0.4. | 24 | | (5) For an applicant who has a household income | 25 | | exceeding $48,750 but not exceeding $50,000, the amount of | 26 | | the exemption is (i) the equalized assessed value of the
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| 1 | | residence in the taxable year for which application is made | 2 | | minus the base
amount (ii) multiplied by 0.2.
| 3 | | When the applicant is a surviving spouse of an applicant | 4 | | for a prior year for
the same residence for which an exemption | 5 | | under this Section has been granted,
the base year and base | 6 | | amount for that residence are the same as for the
applicant for | 7 | | the prior year.
| 8 | | Each year at the time the assessment books are certified to | 9 | | the County Clerk,
the Board of Review or Board of Appeals shall | 10 | | give to the County Clerk a list
of the assessed values of | 11 | | improvements on each parcel qualifying for this
exemption that | 12 | | were added after the base year for this parcel and that
| 13 | | increased the assessed value of the property.
| 14 | | In the case of land improved with an apartment building | 15 | | owned and operated as
a cooperative or a building that is a | 16 | | life care facility that qualifies as a
cooperative, the maximum | 17 | | reduction from the equalized assessed value of the
property is | 18 | | limited to the sum of the reductions calculated for each unit
| 19 | | occupied as a residence by a person or persons (i) 65 years of | 20 | | age or older or with a disability , (ii) with a
household income | 21 | | that does not exceed the maximum income limitation, (iii) who | 22 | | is liable, by contract with the
owner
or owners of record, for | 23 | | paying real property taxes on the property, and (iv) who is
an | 24 | | owner of record of a legal or equitable interest in the | 25 | | cooperative
apartment building, other than a leasehold | 26 | | interest. In the instance of a
cooperative where a homestead |
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| 1 | | exemption has been granted under this Section,
the cooperative | 2 | | association or its management firm shall credit the savings
| 3 | | resulting from that exemption only to the apportioned tax | 4 | | liability of the
owner who qualified for the exemption. Any | 5 | | person who willfully refuses to
credit that savings to an owner | 6 | | who qualifies for the exemption is guilty of a
Class B | 7 | | 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, the exemption shall be granted in subsequent | 14 | | years so long as the
residence (i) continues to be occupied by | 15 | | the qualified applicant's spouse or
(ii) if remaining | 16 | | unoccupied, is still owned by the qualified applicant for the
| 17 | | homestead exemption.
| 18 | | Beginning January 1, 1997 for senior citizens and January | 19 | | 1, 2016 for persons with a disability , when an individual dies | 20 | | who would have qualified
for an exemption under this Section, | 21 | | and the surviving spouse does not
independently qualify for | 22 | | this exemption because of age or nondisability , the exemption | 23 | | under
this Section shall be granted to the surviving spouse for | 24 | | the taxable year
preceding and the taxable
year of the death, | 25 | | provided that, except for age or nondisability , the surviving | 26 | | spouse meets
all
other qualifications for the granting of this |
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| 1 | | exemption for those years.
| 2 | | When married persons maintain separate residences, the | 3 | | exemption provided for
in this Section may be claimed by only | 4 | | one of such persons and for only one
residence.
| 5 | | For taxable year 1994 only, in counties having less than | 6 | | 3,000,000
inhabitants, to receive the exemption, a person shall | 7 | | submit an application by
February 15, 1995 to the Chief County | 8 | | Assessment Officer
of the county in which the property is | 9 | | located. In counties having 3,000,000
or more inhabitants, for | 10 | | taxable year 1994 and all subsequent taxable years, to
receive | 11 | | the exemption, a person
may submit an application to the Chief | 12 | | County
Assessment Officer of the county in which the property | 13 | | is located during such
period as may be specified by the Chief | 14 | | County Assessment Officer. The Chief
County Assessment Officer | 15 | | in counties of 3,000,000 or more inhabitants shall
annually | 16 | | give notice of the application period by mail or by | 17 | | publication. In
counties having less than 3,000,000 | 18 | | inhabitants, beginning with taxable year
1995 and thereafter, | 19 | | to receive the exemption, a person
shall
submit an
application | 20 | | by July 1 of each taxable year to the Chief County Assessment
| 21 | | Officer of the county in which the property is located. A | 22 | | county may, by
ordinance, establish a date for submission of | 23 | | applications that is
different than
July 1.
The applicant shall | 24 | | submit with the
application an affidavit of the applicant's | 25 | | total household income, age,
marital status (and if married the | 26 | | name and address of the applicant's spouse,
if known), |
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| 1 | | disability (if applying for the exemption as a person with a | 2 | | disability), and principal dwelling place of members of the | 3 | | household on January
1 of the taxable year. The Department | 4 | | shall establish, by rule, a method for
verifying the accuracy | 5 | | of affidavits filed by applicants under this Section, and the | 6 | | Chief County Assessment Officer may conduct audits of any | 7 | | taxpayer claiming an exemption under this Section to verify | 8 | | that the taxpayer is eligible to receive the exemption. Each | 9 | | application shall contain or be verified by a written | 10 | | declaration that it is made under the penalties of perjury. A | 11 | | taxpayer's signing a fraudulent application under this Act is | 12 | | perjury, as defined in Section 32-2 of the Criminal Code of | 13 | | 2012.
The applications shall be clearly marked as applications | 14 | | for the Senior
Citizens Assessment Freeze Homestead Exemption | 15 | | for Senior Citizens and Persons with a Disability and must | 16 | | contain a notice that any taxpayer who receives the exemption | 17 | | is subject to an 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 or is a person with a | 15 | | disability during the taxable year shall be eligible to apply | 16 | | for the homestead exemption
during that taxable year. | 17 | | Application shall be made during the application
period in | 18 | | effect for the county of his or her residence.
| 19 | | The Chief County Assessment Officer may determine the | 20 | | eligibility of a life
care facility that qualifies as a | 21 | | cooperative to receive the benefits
provided by this Section by | 22 | | use of an affidavit, application, visual
inspection, | 23 | | questionnaire, or other reasonable method in order to insure | 24 | | that
the tax savings resulting from the exemption are credited | 25 | | by the management
firm to the apportioned tax liability of each | 26 | | qualifying resident. The Chief
County Assessment Officer may |
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| 1 | | request reasonable proof that the management firm
has so | 2 | | credited that exemption.
| 3 | | Except as provided in this Section, all information | 4 | | received by the chief
county assessment officer or the | 5 | | Department from applications filed under this
Section, or from | 6 | | any investigation conducted under the provisions of this
| 7 | | Section, shall be confidential, except for official purposes or
| 8 | | pursuant to official procedures for collection of any State or | 9 | | local tax or
enforcement of any civil or criminal penalty or | 10 | | sanction imposed by this Act or
by any statute or ordinance | 11 | | imposing a State or local tax. Any person who
divulges any such | 12 | | information in any manner, except in accordance with a proper
| 13 | | judicial order, is guilty of a Class A misdemeanor.
| 14 | | Nothing contained in this Section shall prevent the | 15 | | Director or chief county
assessment officer from publishing or | 16 | | making available reasonable statistics
concerning the | 17 | | operation of the exemption contained in this Section in which
| 18 | | the contents of claims are grouped into aggregates in such a | 19 | | way that
information contained in any individual claim shall | 20 | | not be disclosed.
| 21 | | (d) Each Chief County Assessment Officer shall annually | 22 | | publish a notice
of availability of the exemption provided | 23 | | under this Section. The notice
shall be published at least 60 | 24 | | days but no more than 75 days prior to the date
on which the | 25 | | application must be submitted to the Chief County Assessment
| 26 | | Officer of the county in which the property is located. The |
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| 1 | | notice shall
appear in a newspaper of general circulation in | 2 | | the county.
| 3 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, | 4 | | no reimbursement by the State is required for the | 5 | | implementation of any mandate created by this Section.
| 6 | | (Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15; | 7 | | 99-180, eff. 7-29-15; revised 10-21-15.)
| 8 | | (35 ILCS 200/15-175)
| 9 | | Sec. 15-175. General homestead exemption. | 10 | | (a) Except as provided in Sections 15-176 and 15-177, | 11 | | homestead
property is
entitled to an annual homestead exemption | 12 | | limited, except as described here
with relation to | 13 | | cooperatives, to a reduction in the equalized assessed value
of | 14 | | homestead property equal to the increase in equalized assessed | 15 | | value for the
current assessment year above the equalized | 16 | | assessed value of the property for
1977, up to the maximum | 17 | | reduction set forth below. If however, the 1977
equalized | 18 | | assessed value upon which taxes were paid is subsequently | 19 | | determined
by local assessing officials, the Property Tax | 20 | | Appeal Board, or a court to have
been excessive, the equalized | 21 | | assessed value which should have been placed on
the property | 22 | | for 1977 shall be used to determine the amount of the | 23 | | exemption.
| 24 | | (b) Except as provided in Section 15-176, the maximum | 25 | | reduction before taxable year 2004 shall be
$4,500 in counties |
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| 1 | | with 3,000,000 or more
inhabitants
and $3,500 in all other | 2 | | counties. Except as provided in Sections 15-176 and 15-177, for | 3 | | taxable years 2004 through 2007, the maximum reduction shall be | 4 | | $5,000, for taxable year 2008, the maximum reduction is $5,500, | 5 | | and, for taxable years 2009 through 2011, the maximum reduction | 6 | | is $6,000 in all counties. For taxable years 2012 and | 7 | | thereafter, the maximum reduction is $7,000 in counties with | 8 | | 3,000,000 or more
inhabitants
and $6,000 in all other counties. | 9 | | If a county has elected to subject itself to the provisions of | 10 | | Section 15-176 as provided in subsection (k) of that Section, | 11 | | then, for the first taxable year only after the provisions of | 12 | | Section 15-176 no longer apply, for owners who, for the taxable | 13 | | year, have not been granted an a senior citizens assessment | 14 | | freeze homestead exemption for senior citizens and persons with | 15 | | a disability under Section 15-172 or a long-time occupant | 16 | | homestead exemption under Section 15-177, there shall be an | 17 | | additional exemption of $5,000 for owners with a household | 18 | | income of $30,000 or less.
| 19 | | (c) In counties with fewer than 3,000,000 inhabitants, if, | 20 | | based on the most
recent assessment, the equalized assessed | 21 | | value of
the homestead property for the current assessment year | 22 | | is greater than the
equalized assessed value of the property | 23 | | for 1977, the owner of the property
shall automatically receive | 24 | | the exemption granted under this Section in an
amount equal to | 25 | | the increase over the 1977 assessment up to the maximum
| 26 | | reduction set forth in this Section.
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| 1 | | (d) If in any assessment year beginning with the 2000 | 2 | | assessment year,
homestead property has a pro-rata valuation | 3 | | under
Section 9-180 resulting in an increase in the assessed | 4 | | valuation, a reduction
in equalized assessed valuation equal to | 5 | | the increase in equalized assessed
value of the property for | 6 | | the year of the pro-rata valuation above the
equalized assessed | 7 | | value of the property for 1977 shall be applied to the
property | 8 | | on a proportionate basis for the period the property qualified | 9 | | as
homestead property during the assessment year. The maximum | 10 | | proportionate
homestead exemption shall not exceed the maximum | 11 | | homestead exemption allowed in
the county under this Section | 12 | | divided by 365 and multiplied by the number of
days the | 13 | | property qualified as homestead property.
| 14 | | (e) The chief county assessment officer may, when | 15 | | considering whether to grant a leasehold exemption under this | 16 | | Section, require the following conditions to be met: | 17 | | (1) that a notarized application for the exemption, | 18 | | signed by both the owner and the lessee of the property, | 19 | | must be submitted each year during the application period | 20 | | in effect for the county in which the property is located; | 21 | | (2) that a copy of the lease must be filed with the | 22 | | chief county assessment officer by the owner of the | 23 | | property at the time the notarized application is | 24 | | submitted; | 25 | | (3) that the lease must expressly state that the lessee | 26 | | is liable for the payment of property taxes; and |
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| 1 | | (4) that the lease must include the following language | 2 | | in substantially the following form: | 3 | | "Lessee shall be liable for the payment of real | 4 | | estate taxes with respect to the residence in | 5 | | accordance with the terms and conditions of Section | 6 | | 15-175 of the Property Tax Code (35 ILCS 200/15-175). | 7 | | The permanent real estate index number for the premises | 8 | | is (insert number), and, according to the most recent | 9 | | property tax bill, the current amount of real estate | 10 | | taxes associated with the premises is (insert amount) | 11 | | per year. The parties agree that the monthly rent set | 12 | | forth above shall be increased or decreased pro rata | 13 | | (effective January 1 of each calendar year) to reflect | 14 | | any increase or decrease in real estate taxes. Lessee | 15 | | shall be deemed to be satisfying Lessee's liability for | 16 | | the above mentioned real estate taxes with the monthly | 17 | | rent payments as set forth above (or increased or | 18 | | decreased as set forth herein).". | 19 | | In addition, if there is a change in lessee, or if the | 20 | | lessee vacates the property, then the chief county assessment | 21 | | officer may require the owner of the property to notify the | 22 | | chief county assessment officer of that change. | 23 | | This subsection (e) does not apply to leasehold interests | 24 | | in property owned by a municipality. | 25 | | (f) "Homestead property" under this Section includes | 26 | | residential property that is
occupied by its owner or owners as |
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| 1 | | his or their principal dwelling place, or
that is a leasehold | 2 | | interest on which a single family residence is situated,
which | 3 | | is occupied as a residence by a person who has an ownership | 4 | | interest
therein, legal or equitable or as a lessee, and on | 5 | | which the person is
liable for the payment of property taxes. | 6 | | For land improved with
an apartment building owned and operated | 7 | | as a cooperative or a building which
is a life care facility as | 8 | | defined in Section 15-170 and considered to
be a cooperative | 9 | | under Section 15-170, the maximum reduction from the equalized
| 10 | | assessed value shall be limited to the increase in the value | 11 | | above the
equalized assessed value of the property for 1977, up | 12 | | to
the maximum reduction set forth above, multiplied by the | 13 | | number of apartments
or units occupied by a person or persons | 14 | | who is liable, by contract with the
owner or owners of record, | 15 | | for paying property taxes on the property and is an
owner of | 16 | | record of a legal or equitable interest in the cooperative
| 17 | | apartment building, other than a leasehold interest. For | 18 | | purposes of this
Section, the term "life care facility" has the | 19 | | meaning stated in Section
15-170.
| 20 | | "Household", as used in this Section,
means the owner, the | 21 | | spouse of the owner, and all persons using
the
residence of the | 22 | | owner as their principal place of residence.
| 23 | | "Household income", as used in this Section,
means the | 24 | | combined income of the members of a household
for the calendar | 25 | | year preceding the taxable year.
| 26 | | "Income", as used in this Section,
has the same meaning as |
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| 1 | | provided in Section 3.07 of the Senior
Citizens
and Persons | 2 | | with Disabilities Property Tax Relief Act,
except that
"income" | 3 | | does not include veteran's benefits.
| 4 | | (g) In a cooperative where a homestead exemption has been | 5 | | granted, the
cooperative association or its management firm | 6 | | shall credit the savings
resulting from that exemption only to | 7 | | the apportioned tax liability of the
owner who qualified for | 8 | | the exemption. Any person who willfully refuses to so
credit | 9 | | the savings shall be guilty of a Class B misdemeanor.
| 10 | | (h) Where married persons maintain and reside in separate | 11 | | residences qualifying
as homestead property, each residence | 12 | | shall receive 50% of the total reduction
in equalized assessed | 13 | | valuation provided by this Section.
| 14 | | (i) In all counties, the assessor
or chief county | 15 | | assessment officer may determine the
eligibility of | 16 | | residential property to receive the homestead exemption and the | 17 | | amount of the exemption by
application, visual inspection, | 18 | | questionnaire or other reasonable methods. The
determination | 19 | | shall be made in accordance with guidelines established by the
| 20 | | Department, provided that the taxpayer applying for an | 21 | | additional general exemption under this Section shall submit to | 22 | | the chief county assessment officer an application with an | 23 | | affidavit of the applicant's total household income, age, | 24 | | marital status (and, if married, the name and address of the | 25 | | applicant's spouse, if known), and principal dwelling place of | 26 | | members of the household on January 1 of the taxable year. The |
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| 1 | | Department shall issue guidelines establishing a method for | 2 | | verifying the accuracy of the affidavits filed by applicants | 3 | | under this paragraph. The applications shall be clearly marked | 4 | | as applications for the Additional General Homestead | 5 | | Exemption.
| 6 | | (i-5) This subsection (i-5) applies to counties with | 7 | | 3,000,000 or more inhabitants. In the event of a sale of
| 8 | | homestead property, the homestead exemption shall remain in | 9 | | effect for the remainder of the assessment year of the sale. | 10 | | Upon receipt of a transfer declaration transmitted by the | 11 | | recorder pursuant to Section 31-30 of the Real Estate Transfer | 12 | | Tax Law for property receiving an exemption under this Section, | 13 | | the assessor shall mail a notice and forms to the new owner of | 14 | | the property providing information pertaining to the rules and | 15 | | applicable filing periods for applying or reapplying for | 16 | | homestead exemptions under this Code for which the property may | 17 | | be eligible. If the new owner fails to apply or reapply for a | 18 | | homestead exemption during the applicable filing period or the | 19 | | property no longer qualifies for an existing homestead | 20 | | exemption, the assessor shall cancel such exemption for any | 21 | | ensuing assessment year. | 22 | | (j) In counties with fewer than 3,000,000 inhabitants, in | 23 | | the event of a sale
of
homestead property the homestead | 24 | | exemption shall remain in effect for the
remainder of the | 25 | | assessment year of the sale. The assessor or chief county
| 26 | | assessment officer may require the new
owner of the property to |
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| 1 | | apply for the homestead exemption for the following
assessment | 2 | | year.
| 3 | | (k) Notwithstanding Sections 6 and 8 of the State Mandates | 4 | | Act, no reimbursement by the State is required for the | 5 | | implementation of any mandate created by this Section.
| 6 | | (Source: P.A. 98-7, eff. 4-23-13; 98-463, eff. 8-16-13; 99-143, | 7 | | eff. 7-27-15; 99-164, eff. 7-28-15; revised 8-25-15.)
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.
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