As an alternative income valuation, a homeowner who is enrolled in any of the following programs may be presumed to have household income that does not exceed the maximum income limitation for that tax year as required by this Section: Aid to the Aged, Blind or Disabled (AABD) Program or the Supplemental Nutrition Assistance Program (SNAP), both of which are administered by the Department of Human Services; the Low Income Home Energy Assistance Program (LIHEAP), which is administered by the Department of Commerce and Economic Opportunity; The Benefit Access program, which is administered by the Department on Aging; and the Senior Citizens Real Estate Tax Deferral Program.
A chief county assessment officer may indicate that he or she has verified an applicant's income eligibility for this exemption but may not report which program or programs, if any, enroll the applicant. Release of personal information submitted pursuant to this Section shall be deemed an unwarranted invasion of personal privacy under the Freedom of Information Act.
"Residence" means the principal dwelling place and appurtenant structures
used for residential purposes in this State occupied on January 1 of the
taxable year by a household and so much of the surrounding land, constituting
the parcel upon which the dwelling place is situated, as is used for
residential purposes. If the Chief County Assessment Officer has established a
specific legal description for a portion of property constituting the
residence, then that portion of property shall be deemed the residence for the
purposes of this Section.
"Taxable year" means the calendar year during which ad valorem property taxes
payable in the next succeeding year are levied.
(c) Beginning in taxable year 1994, a low-income senior citizens assessment freeze
homestead exemption is granted for real property that is improved with a
permanent structure that is occupied as a residence by an applicant who (i) is
65 years of age or older during the taxable year, (ii) has a household income that does not exceed the maximum income limitation, (iii) is liable for paying real property taxes on
the
property, and (iv) is an owner of record of the property or has a legal or
equitable interest in the property as evidenced by a written instrument. This
homestead exemption shall also apply to a leasehold interest in a parcel of
property improved with a permanent structure that is a single family residence
that is occupied as a residence by a person who (i) is 65 years of age or older
during the taxable year, (ii) has a household income that does not exceed the maximum income limitation,
(iii)
has a legal or equitable ownership interest in the property as lessee, and (iv)
is liable for the payment of real property taxes on that property.
In counties of 3,000,000 or more inhabitants, the amount of the exemption for all taxable years is the equalized assessed value of the
residence in the taxable year for which application is made minus the base
amount. In all other counties, the amount of the exemption is as follows: (i) through taxable year 2005 and for taxable year 2007 and thereafter, the amount of this exemption shall be the equalized assessed value of the
residence in the taxable year for which application is made minus the base
amount; and (ii) for
taxable year 2006, the amount of the exemption is as follows:
(1) For an applicant who has a household income of
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When the applicant is a surviving spouse of an applicant for a prior year for
the same residence for which an exemption under this Section has been granted,
the base year and base amount for that residence are the same as for the
applicant for the prior year.
Each year at the time the assessment books are certified to the County Clerk,
the Board of Review or Board of Appeals shall give to the County Clerk a list
of the assessed values of improvements on each parcel qualifying for this
exemption that were added after the base year for this parcel and that
increased the assessed value of the property.
In the case of land improved with an apartment building owned and operated as
a cooperative or a building that is a life care facility that qualifies as a
cooperative, the maximum reduction from the equalized assessed value of the
property is limited to the sum of the reductions calculated for each unit
occupied as a residence by a person or persons (i) 65 years of age or older, (ii) with a
household income that does not exceed the maximum income limitation, (iii) who is liable, by contract with the
owner
or owners of record, for paying real property taxes on the property, and (iv) who is
an owner of record of a legal or equitable interest in the cooperative
apartment building, other than a leasehold interest. In the instance of a
cooperative where a homestead exemption has been granted under this Section,
the cooperative association or its management firm shall credit the savings
resulting from that exemption only to the apportioned tax liability of the
owner who qualified for the exemption. Any person who willfully refuses to
credit that savings to an owner who qualifies for the exemption is guilty of a
Class B misdemeanor.
When a homestead exemption has been granted under this Section and an
applicant then becomes a resident of a facility licensed under the Assisted Living and Shared Housing Act, the Nursing Home
Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, the exemption shall be granted in subsequent years so long as the
residence (i) continues to be occupied by the qualified applicant's spouse or
(ii) if remaining unoccupied, is still owned by the qualified applicant for the
homestead exemption.
Beginning January 1, 1997, when an individual dies who would have qualified
for an exemption under this Section, and the surviving spouse does not
independently qualify for this exemption because of age, the exemption under
this Section shall be granted to the surviving spouse for the taxable year
preceding and the taxable
year of the death, provided that, except for age, the surviving spouse meets
all
other qualifications for the granting of this exemption for those years.
When married persons maintain separate residences, the exemption provided for
in this Section may be claimed by only one of such persons and for only one
residence.
For taxable year 1994 only, in counties having less than 3,000,000
inhabitants, to receive the exemption, a person shall submit an application by
February 15, 1995 to the Chief County Assessment Officer
of the county in which the property is located. In counties having 3,000,000
or more inhabitants, for taxable year 1994 and all subsequent taxable years, to
receive the exemption, a person
may submit an application to the Chief County
Assessment Officer of the county in which the property is located during such
period as may be specified by the Chief County Assessment Officer. The Chief
County Assessment Officer in counties of 3,000,000 or more inhabitants shall
annually give notice of the application period by mail or by publication. In
counties having less than 3,000,000 inhabitants, beginning with taxable year
1995 and thereafter, to receive the exemption, a person
shall
submit an
application by July 1 of each taxable year to the Chief County Assessment
Officer of the county in which the property is located. A county may, by
ordinance, establish a date for submission of applications that is
different than
July 1.
The applicant shall submit with the
application an affidavit of the applicant's total household income, age,
marital status (and if married the name and address of the applicant's spouse,
if known), and principal dwelling place of members of the household on January
1 of the taxable year. The Department shall establish, by rule, a method for
verifying the accuracy of affidavits filed by applicants under this Section, and the Chief County Assessment Officer may conduct audits of any taxpayer claiming an exemption under this Section to verify that the taxpayer is eligible to receive the exemption. Each application shall contain or be verified by a written declaration that it is made under the penalties of perjury. A taxpayer's signing a fraudulent application under this Act is perjury, as defined in Section 32-2 of the Criminal Code of 2012.
The applications shall be clearly marked as applications for the Low-Income Senior
Citizens Assessment Freeze Homestead Exemption and must contain a notice that any taxpayer who receives the exemption is subject to an audit by the Chief County Assessment Officer.
Notwithstanding any other provision to the contrary, in counties having fewer
than 3,000,000 inhabitants, if an applicant fails
to file the application required by this Section in a timely manner and this
failure to file is due to a mental or physical condition sufficiently severe so
as to render the applicant incapable of filing the application in a timely
manner, the Chief County Assessment Officer may extend the filing deadline for
a period of 30 days after the applicant regains the capability to file the
application, but in no case may the filing deadline be extended beyond 3
months of the original filing deadline. In order to receive the extension
provided in this paragraph, the applicant shall provide the Chief County
Assessment Officer with a signed statement from the applicant's physician, advanced practice registered nurse, or physician assistant
stating the nature and extent of the condition, that, in the
physician's, advanced practice registered nurse's, or physician assistant's opinion, the condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner, and the date on which
the applicant regained the capability to file the application.
Beginning January 1, 1998, notwithstanding any other provision to the
contrary, in counties having fewer than 3,000,000 inhabitants, if an applicant
fails to file the application required by this Section in a timely manner and
this failure to file is due to a mental or physical condition sufficiently
severe so as to render the applicant incapable of filing the application in a
timely manner, the Chief County Assessment Officer may extend the filing
deadline for a period of 3 months. In order to receive the extension provided
in this paragraph, the applicant shall provide the Chief County Assessment
Officer with a signed statement from the applicant's physician, advanced practice registered nurse, or physician assistant stating the
nature and extent of the condition, and that, in the physician's, advanced practice registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant incapable of filing the
application in a timely manner.
In counties having less than 3,000,000 inhabitants, if an applicant was
denied an exemption in taxable year 1994 and the denial occurred due to an
error on the part of an assessment
official, or his or her agent or employee, then beginning in taxable year 1997
the
applicant's base year, for purposes of determining the amount of the exemption,
shall be 1993 rather than 1994. In addition, in taxable year 1997, the
applicant's exemption shall also include an amount equal to (i) the amount of
any exemption denied to the applicant in taxable year 1995 as a result of using
1994, rather than 1993, as the base year, (ii) the amount of any exemption
denied to the applicant in taxable year 1996 as a result of using 1994, rather
than 1993, as the base year, and (iii) the amount of the exemption erroneously
denied for taxable year 1994.
For purposes of this Section, a person who will be 65 years of age during the
current taxable year shall be eligible to apply for the homestead exemption
during that taxable year. Application shall be made during the application
period in effect for the county of his or her residence.
The Chief County Assessment Officer may determine the eligibility of a life
care facility that qualifies as a cooperative to receive the benefits
provided by this Section by use of an affidavit, application, visual
inspection, questionnaire, or other reasonable method in order to insure that
the tax savings resulting from the exemption are credited by the management
firm to the apportioned tax liability of each qualifying resident. The Chief
County Assessment Officer may request reasonable proof that the management firm
has so credited that exemption.
Except as provided in this Section, all information received by the chief
county assessment officer or the Department from applications filed under this
Section, or from any investigation conducted under the provisions of this
Section, shall be confidential, except for official purposes or
pursuant to official procedures for collection of any State or local tax or
enforcement of any civil or criminal penalty or sanction imposed by this Act or
by any statute or ordinance imposing a State or local tax. Any person who
divulges any such information in any manner, except in accordance with a proper
judicial order, is guilty of a Class A misdemeanor.
Nothing contained in this Section shall prevent the Director or chief county
assessment officer from publishing or making available reasonable statistics
concerning the operation of the exemption contained in this Section in which
the contents of claims are grouped into aggregates in such a way that
information contained in any individual claim shall not be disclosed.
Notwithstanding any other provision of law, for taxable year 2017 and thereafter, in counties of 3,000,000 or more inhabitants, the amount of the exemption shall be the greater of (i) the amount of the exemption otherwise calculated under this Section or (ii) $2,000.
(c-5) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2020 taxable year, without application, for any property that was approved for this exemption for the 2019 taxable year, provided that:
(1) the county board has declared a local disaster as
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