Full Text of HB1975 97th General Assembly
HB1975 97TH GENERAL ASSEMBLY |
| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012 HB1975 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that a person who has been granted a senior citizens homestead exemption need not reapply for the exemption. 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 15-170 as follows: | 6 | | (35 ILCS 200/15-170) | 7 | | Sec. 15-170. Senior Citizens Homestead Exemption. An | 8 | | annual homestead
exemption limited, except as described here | 9 | | with relation to cooperatives or
life care facilities, to a
| 10 | | maximum reduction set forth below from the property's value, as | 11 | | equalized or
assessed by the Department, is granted for | 12 | | property that is occupied as a
residence by a person 65 years | 13 | | of age or older who is liable for paying real
estate taxes on | 14 | | the property and is an owner of record of the property or has a
| 15 | | legal or equitable interest therein as evidenced by a written | 16 | | instrument,
except for a leasehold interest, other than a | 17 | | leasehold interest of land on
which a single family residence | 18 | | is located, which is occupied as a residence by
a person 65 | 19 | | years or older who has an ownership interest therein, legal,
| 20 | | equitable or as a lessee, and on which he or she is liable for | 21 | | the payment
of property taxes. Before taxable year 2004, the | 22 | | maximum reduction shall be $2,500 in counties with
3,000,000 or | 23 | | more inhabitants and $2,000 in all other counties. For taxable |
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| 1 | | years 2004 through 2005, the maximum reduction shall be $3,000 | 2 | | in all counties. For taxable years 2006 and 2007, the maximum | 3 | | reduction shall be $3,500 and, for taxable years 2008 and | 4 | | thereafter, the maximum reduction is $4,000 in all counties.
| 5 | | For land
improved with an apartment building owned and | 6 | | operated as a cooperative, the maximum reduction from the value | 7 | | of the property, as
equalized
by the Department, shall be | 8 | | multiplied by the number of apartments or units
occupied by a | 9 | | person 65 years of age or older who is liable, by contract with
| 10 | | the owner or owners of record, for paying property taxes on the | 11 | | property and
is an owner of record of a legal or equitable | 12 | | interest in the cooperative
apartment building, other than a | 13 | | leasehold interest. For land improved with
a life care | 14 | | facility, the maximum reduction from the value of the property, | 15 | | as
equalized by the Department, shall be multiplied by the | 16 | | number of apartments or
units occupied by persons 65 years of | 17 | | age or older, irrespective of any legal,
equitable, or | 18 | | leasehold interest in the facility, who are liable, under a
| 19 | | contract with the owner or owners of record of the facility, | 20 | | for paying
property taxes on the property. In a
cooperative or | 21 | | a life care facility where a
homestead exemption has been | 22 | | granted, the cooperative association or the
management firm of | 23 | | the cooperative or facility shall credit the savings
resulting | 24 | | from that exemption only to
the apportioned tax liability of | 25 | | the owner or resident who qualified for
the exemption.
Any | 26 | | person who willfully refuses to so credit the savings shall be |
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| 1 | | guilty of a
Class B misdemeanor. Under this Section and | 2 | | Sections 15-175, 15-176, and 15-177, "life care
facility" means | 3 | | a facility, as defined in Section 2 of the Life Care Facilities
| 4 | | Act, with which the applicant for the homestead exemption has a | 5 | | life care
contract as defined in that Act. | 6 | | When a homestead exemption has been granted under this | 7 | | Section and the person
qualifying subsequently becomes a | 8 | | resident of a facility licensed under the Assisted Living and | 9 | | Shared Housing Act, the Nursing Home Care Act, or the MR/DD | 10 | | Community Care Act, the exemption shall continue so long as the | 11 | | residence
continues to be occupied by the qualifying person's | 12 | | spouse if the spouse is 65
years of age or older, or if the | 13 | | residence remains unoccupied but is still
owned by the person | 14 | | qualified for the homestead exemption. | 15 | | A person who will be 65 years of age
during the current | 16 | | assessment year
shall
be eligible to apply for the homestead | 17 | | exemption during that assessment
year.
Application shall be | 18 | | made during the application period in effect for the
county of | 19 | | his residence. | 20 | | Beginning with assessment year 2003, for taxes payable in | 21 | | 2004,
property
that is first occupied as a residence after | 22 | | January 1 of any assessment year by
a person who is eligible | 23 | | for the senior citizens homestead exemption under this
Section | 24 | | must be granted a pro-rata exemption for the assessment year. | 25 | | The
amount of the pro-rata exemption is the exemption
allowed | 26 | | in the county under this Section divided by 365 and multiplied |
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| 1 | | by the
number of days during the assessment year the property | 2 | | is occupied as a
residence by a
person eligible for the | 3 | | exemption under this Section. The chief county
assessment | 4 | | officer must adopt reasonable procedures to establish | 5 | | eligibility
for this pro-rata exemption. | 6 | | The assessor or chief county assessment officer may | 7 | | determine the eligibility
of a life care facility to receive | 8 | | the benefits provided by this Section, by
affidavit, | 9 | | application, visual inspection, questionnaire or other | 10 | | reasonable
methods in order to insure that the tax savings | 11 | | resulting from the exemption
are credited by the management | 12 | | firm to the apportioned tax liability of each
qualifying | 13 | | resident. The assessor may request reasonable proof that the
| 14 | | management firm has so credited the exemption. | 15 | | The chief county assessment officer of each county with | 16 | | less than 3,000,000
inhabitants shall provide to each person | 17 | | allowed a homestead exemption under
this Section a form to | 18 | | designate any other person to receive a
duplicate of any notice | 19 | | of delinquency in the payment of taxes assessed and
levied | 20 | | under this Code on the property of the person receiving the | 21 | | exemption.
The duplicate notice shall be in addition to the | 22 | | notice required to be
provided to the person receiving the | 23 | | exemption, and shall be given in the
manner required by this | 24 | | Code. The person filing the request for the duplicate
notice | 25 | | shall pay a fee of $5 to cover administrative costs to the | 26 | | supervisor of
assessments, who shall then file the executed |
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| 1 | | designation with the county
collector. Notwithstanding any | 2 | | other provision of this Code to the contrary,
the filing of | 3 | | such an executed designation requires the county collector to
| 4 | | provide duplicate notices as indicated by the designation. A | 5 | | designation may
be rescinded by the person who executed such | 6 | | designation at any time, in the
manner and form required by the | 7 | | chief county assessment officer. | 8 | | The assessor or chief county assessment officer may | 9 | | determine the
eligibility of residential property to receive | 10 | | the homestead exemption provided
by this Section by | 11 | | application, visual inspection, questionnaire or other
| 12 | | reasonable methods. The determination shall be made in | 13 | | accordance with
guidelines established by the Department. | 14 | | Beginning in taxable year 2011, if In counties with | 15 | | 3,000,000 or more inhabitants, beginning in taxable year 2010, | 16 | | each taxpayer who has been granted an exemption under this | 17 | | Section must reapply on an annual basis. The chief county | 18 | | assessment officer shall mail the application to the taxpayer. | 19 | | In counties with less than 3,000,000 inhabitants, the county | 20 | | board may by
resolution provide that if a person has been | 21 | | granted a homestead exemption
under this Section, the person | 22 | | qualifying need not reapply for the exemption. | 23 | | In counties with less than 3,000,000 inhabitants, if the | 24 | | assessor or chief
county assessment officer requires annual | 25 | | application for verification of
eligibility for an exemption | 26 | | once granted under this Section, the application
shall be |
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| 1 | | mailed to the taxpayer. | 2 | | The assessor or chief county assessment officer shall | 3 | | notify each person
who qualifies for an exemption under this | 4 | | Section that the person may also
qualify for deferral of real | 5 | | estate taxes under the Senior Citizens Real Estate
Tax Deferral | 6 | | Act. The notice shall set forth the qualifications needed for
| 7 | | deferral of real estate taxes, the address and telephone number | 8 | | of
county collector, and a
statement that applications for | 9 | | deferral of real estate taxes may be obtained
from the county | 10 | | collector. | 11 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, | 12 | | no
reimbursement by the State is required for the | 13 | | implementation of any mandate
created by this Section. | 14 | | (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | 15 | | 96-339, eff. 7-1-10; 96-355, eff. 1-1-10; 96-1000, eff. 7-2-10; | 16 | | 96-1418, eff. 8-2-10.)
| 17 | | Section 99. Effective date. This Act takes effect upon | 18 | | becoming law.
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