[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
|[ Introduced ]||[ Engrossed ]|
90_HB0167enr 30 ILCS 805/8.21 new 35 ILCS 200/15-172 Amends the Senior Citizens Assessment Freeze Homestead Exemption in the Property Tax Code. Allows counties, by ordinance, to establish a date for the submission of applications that is different (now earlier) than July 1. LRB9000976DNsb HB0167 Enrolled LRB9000976DNsb 1 AN ACT concerning property taxes. 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 adding 5 Section 8.21 as follows: 6 (30 ILCS 805/8.21 new) 7 Sec. 8.21. Exempt mandate. Notwithstanding Sections 6 8 and 8 of this Act, no reimbursement by the State is required 9 for the implementation of any mandate created by this 10 amendatory Act of 1997. 11 Section 10. The Property Tax Code is amended by changing 12 Section 15-172 as follows: 13 (35 ILCS 200/15-172) 14 Sec. 15-172. Senior Citizens Assessment Freeze Homestead 15 Exemption. 16 (a) This Section may be cited as the Senior Citizens 17 Assessment Freeze Homestead Exemption. 18 (b) As used in this Section: 19 "Applicant" means an individual who has filed an 20 application under this Section. 21 "Base amount" means the base year equalized assessed 22 value of the residence plus the first year's equalized 23 assessed value of any added improvements which increased the 24 assessed value of the residence after the base year. 25 "Base year" means the taxable year prior to the taxable 26 year for which the applicant first qualifies and applies for 27 the exemption provided that in the prior taxable year the 28 property was improved with a permanent structure that was 29 occupied as a residence by the applicant who was liable for HB0167 Enrolled -2- LRB9000976DNsb 1 paying real property taxes on the property and who was either 2 (i) an owner of record of the property or had legal or 3 equitable interest in the property as evidenced by a written 4 instrument or (ii) had a legal or equitable interest as a 5 lessee in the parcel of property that was single family 6 residence. 7 "Chief County Assessment Officer" means the County 8 Assessor or Supervisor of Assessments of the county in which 9 the property is located. 10 "Equalized assessed value" means the assessed value as 11 equalized by the Illinois Department of Revenue. 12 "Household" means the applicant, the spouse of the 13 applicant, and all persons using the residence of the 14 applicant as their principal place of residence. 15 "Household income" means the combined income of the 16 members of a household for the calendar year preceding the 17 taxable year. 18 "Income" has the same meaning as provided in Section 3.07 19 of the Senior Citizens and Disabled Persons Property Tax 20 Relief and Pharmaceutical Assistance Act. 21 "Internal Revenue Code of 1986" means the United States 22 Internal Revenue Code of 1986 or any successor law or laws 23 relating to federal income taxes in effect for the year 24 preceding the taxable year. 25 "Life care facility that qualifies as a cooperative" 26 means a facility as defined in Section 2 of the Life Care 27 Facilities Act. 28 "Residence" means the principal dwelling place and 29 appurtenant structures used for residential purposes in this 30 State occupied on January 1 of the taxable year by a 31 household and so much of the surrounding land, constituting 32 the parcel upon which the dwelling place is situated, as is 33 used for residential purposes. If the Chief County Assessment 34 Officer has established a specific legal description for a HB0167 Enrolled -3- LRB9000976DNsb 1 portion of property constituting the residence, then that 2 portion of property shall be deemed the residence for the 3 purposes of this Section. 4 "Taxable year" means the calendar year during which ad 5 valorem property taxes payable in the next succeeding year 6 are levied. 7 (c) Beginning in taxable year 1994, a senior citizens 8 assessment freeze homestead exemption is granted for real 9 property that is improved with a permanent structure that is 10 occupied as a residence by an applicant who (i) is 65 years 11 of age or older during the taxable year, (ii) has a household 12 income of $35,000 or less, (iii) is liable for paying real 13 property taxes on the property, and (iv) is an owner of 14 record of the property or has a legal or equitable interest 15 in the property as evidenced by a written instrument. This 16 homestead exemption shall also apply to a leasehold interest 17 in a parcel of property improved with a permanent structure 18 that is a single family residence that is occupied as a 19 residence by a person who (i) is 65 years of age or older 20 during the taxable year, (ii) has a household income of 21 $35,000 or less, (iii) has a legal or equitable ownership 22 interest in the property as lessee, and (iv) is liable for 23 the payment of real property taxes on that property. 24 The amount of this exemption shall be the equalized 25 assessed value of the residence in the taxable year for which 26 application is made minus the base amount. 27 When the applicant is a surviving spouse of an applicant 28 for a prior year for the same residence for which an 29 exemption under this Section has been granted, the base year 30 and base amount for that residence are the same as for the 31 applicant for the prior year. 32 Each year at the time the assessment books are certified 33 to the County Clerk, the Board of Review or Board of Appeals 34 shall give to the County Clerk a list of the assessed values HB0167 Enrolled -4- LRB9000976DNsb 1 of improvements on each parcel qualifying for this exemption 2 that were added after the base year for this parcel and that 3 increased the assessed value of the property. 4 In the case of land improved with an apartment building 5 owned and operated as a cooperative or a building that is a 6 life care facility that qualifies as a cooperative, the 7 maximum reduction from the equalized assessed value of the 8 property is limited to the sum of the reductions calculated 9 for each unit occupied as a residence by a person or persons 10 65 years of age or older with a household income of $35,000 11 or less who is liable, by contract with the owner or owners 12 of record, for paying real property taxes on the property and 13 who is an owner of record of a legal or equitable interest in 14 the cooperative apartment building, other than a leasehold 15 interest. In the instance of a cooperative where a homestead 16 exemption has been granted under this Section, the 17 cooperative association or its management firm shall credit 18 the savings resulting from that exemption only to the 19 apportioned tax liability of the owner who qualified for the 20 exemption. Any person who willfully refuses to credit that 21 savings to an owner who qualifies for the exemption is guilty 22 of a Class B misdemeanor. 23 When a homestead exemption has been granted under this 24 Section and an applicant then becomes a resident of a 25 facility licensed under the Nursing Home Care Act, the 26 exemption shall be granted in subsequent years so long as the 27 residence (i) continues to be occupied by the qualified 28 applicant's spouse or (ii) if remaining unoccupied, is still 29 owned by the qualified applicant for the homestead exemption. 30 Beginning January 1, 1997, when an individual dies who 31 would have qualified for an exemption under this Section, and 32 the surviving spouse does not independently qualify for this 33 exemption because of age, the exemption under this Section 34 shall be granted to the surviving spouse for the taxable year HB0167 Enrolled -5- LRB9000976DNsb 1 preceding and the taxable year of the death, provided that, 2 except for age, the surviving spouse meets all other 3 qualifications for the granting of this exemption for those 4 years. 5 When married persons maintain separate residences, the 6 exemption provided for in this Section may be claimed by only 7 one of such persons and for only one residence. 8 For taxable year 1994 only, in counties having less than 9 3,000,000 inhabitants, to receive the exemption, a person 10 shall submit an application by February 15, 1995 to the Chief 11 County Assessment Officer of the county in which the property 12 is located. In counties having 3,000,000 or more 13 inhabitants, for taxable year 1994 and all subsequent taxable 14 years, to receive the exemption, a person may submit an 15 application to the Chief County Assessment Officer of the 16 county in which the property is located during such period as 17 may be specified by the Chief County Assessment Officer. The 18 Chief County Assessment Officer in counties of 3,000,000 or 19 more inhabitants shall annually give notice of the 20 application period by mail or by publication. In counties 21 having less than 3,000,000 inhabitants, beginning with 22 taxable year 1995 and thereafter, to receive the exemption, a 23 person shall submit an application by July 1 of each taxable 24 year to the Chief County Assessment Officer of the county in 25 which the property is located. A county may, by ordinance, 26 establish a date for submission of applications that is 27 different
earlierthan July 1 , but in no event shall a county28 establish a date for submission of applications that is later29 than July 1. The applicant shall submit with the application 30 an affidavit of the applicant's total household income, age, 31 marital status (and if married the name and address of the 32 applicant's spouse, if known), and principal dwelling place 33 of members of the household on January 1 of the taxable year. 34 The Department shall establish, by rule, a method for HB0167 Enrolled -6- LRB9000976DNsb 1 verifying the accuracy of affidavits filed by applicants 2 under this Section. The applications shall be clearly marked 3 as applications for the Senior Citizens Assessment Freeze 4 Homestead Exemption. 5 In counties having less than 3,000,000 inhabitants, if an 6 applicant was denied an exemption in taxable year 1994 and 7 the denial occurred due to an error on the part of an 8 assessment official, or his or her agent or employee, then 9 beginning in taxable year 1997 the applicant's base year, for 10 purposes of determining the amount of the exemption, shall be 11 1993 rather than 1994. In addition, in taxable year 1997, the 12 applicant's exemption shall also include an amount equal to 13 (i) the amount of any exemption denied to the applicant in 14 taxable year 1995 as a result of using 1994, rather than 15 1993, as the base year, (ii) the amount of any exemption 16 denied to the applicant in taxable year 1996 as a result of 17 using 1994, rather than 1993, as the base year, and (iii) the 18 amount of the exemption erroneously denied for taxable year 19 1994. 20 For purposes of this Section, a person who will be 65 21 years of age during the current taxable year shall be 22 eligible to apply for the homestead exemption during that 23 taxable year. Application shall be made during the 24 application period in effect for the county of his or her 25 residence. 26 The Chief County Assessment Officer may determine the 27 eligibility of a life care facility that qualifies as a 28 cooperative to receive the benefits provided by this Section 29 by use of an affidavit, application, visual inspection, 30 questionnaire, or other reasonable method in order to insure 31 that the tax savings resulting from the exemption are 32 credited by the management firm to the apportioned tax 33 liability of each qualifying resident. The Chief County 34 Assessment Officer may request reasonable proof that the HB0167 Enrolled -7- LRB9000976DNsb 1 management firm has so credited that exemption. 2 Except as provided in this Section, all information 3 received by the chief county assessment officer or the 4 Department from applications filed under this Section, or 5 from any investigation conducted under the provisions of this 6 Section, shall be confidential, except for official purposes 7 or pursuant to official procedures for collection of any 8 State or local tax or enforcement of any civil or criminal 9 penalty or sanction imposed by this Act or by any statute or 10 ordinance imposing a State or local tax. Any person who 11 divulges any such information in any manner, except in 12 accordance with a proper judicial order, is guilty of a Class 13 A misdemeanor. 14 Nothing contained in this Section shall prevent the 15 Director or chief county assessment officer from publishing 16 or 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 (Source: P.A. 88-669, eff. 11-29-94; 88-682, eff. 1-13-95; 22 89-62, eff. 1-1-96; 89-426, eff. 6-1-96; 89-557, eff. 1-1-97; 23 89-581, eff. 1-1-97; 89-626, eff. 8-9-96; revised 9-3-96.) 24 Section 99. Effective date. This Act takes effect upon 25 becoming law.
[ Top ]