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90_SB1370enr
35 ILCS 250/15
35 ILCS 250/20
Amends the Longtime Owner-Occupant Property Tax Relief
Act. Provides that if the corporate authority of a county
with 3,000,000 or more inhabitants enacts an ordinance or
resolution designating certain areas eligible for the special
property tax relief under the Act, a municipality having a
population exceeding 500,000 within that county and a school
district in a municipality having a population exceeding
500,000 within that county must participate in the program.
Preempts home rule. Effective immediately.
LRB9010334KDcdA
SB1370 Enrolled LRB9010334KDcdA
1 AN ACT to amend the Longtime Owner-Occupant Property Tax
2 Relief Act by changing Sections 15 and 20.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Longtime Owner-Occupant Property Tax
6 Relief Act is amended by changing Sections 15 and 20 as
7 follows:
8 (35 ILCS 250/15)
9 Sec. 15. Deferral or exemption authority.
10 (a) The corporate authorities of a county shall have the
11 power to provide, by ordinance or resolution, for uniform
12 special real property tax relief provisions granting longtime
13 owner-occupants a deferral or exemption, or combination
14 thereof, in the payment of that portion of an increase of
15 real property taxes which is due to an increase in the market
16 value of the real property as a consequence of the
17 refurbishing or renovating of other residences or the
18 construction of new residences in long-established
19 residential areas or areas of deteriorated, vacant or
20 abandoned homes and properties. A deferral or exemption, or
21 combination thereof, may be granted until the longtime
22 owner-occupant transfers title to the property.
23 (b) The corporate authority of a county is authorized to
24 enact ordinances or resolutions that provide for the
25 designation of areas eligible for the special real property
26 tax relief provisions under this Act. Before enacting an
27 ordinance or resolution that proposes designating such an
28 area, the corporate authorities shall conduct a public
29 hearing on the proposed ordinance or resolution.
30 (c) School districts and municipalities within a county
31 have authority to determine their participation in the
SB1370 Enrolled -2- LRB9010334KDcdA
1 program of special real property tax relief within their
2 taxing jurisdictions. The provisions of this subsection shall
3 not apply to municipalities and school districts included
4 under subsection (d) of this Section.
5 (d) Notwithstanding any provision to the contrary, if
6 the corporate authority of a county with 3,000,000 or more
7 inhabitants enacts an ordinance or resolution in accordance
8 with subsection (c), a municipality having a population
9 exceeding 500,000 within that county and a school district in
10 a municipality having a population exceeding 500,000 within
11 that county must participate in the program of special
12 property tax relief within their taxing jurisdiction. This
13 subsection is a denial and limitation of home rule powers and
14 functions under subsection (g) of Section 6 of Article VII of
15 the Illinois Constitution.
16 (Source: P.A. 88-451; 89-127, eff. 1-1-96.)
17 (35 ILCS 250/20)
18 Sec. 20. Conditions of deferral or exemption.
19 (a) Any deferral or exemption of payment of an increase
20 in real property taxes granted under this Act shall be
21 limited to real property that meets both of the following
22 conditions:
23 (1) The property is owned and occupied by a
24 longtime owner-occupant.
25 (2) The property is the principal residence and
26 domicile of the longtime owner-occupant.
27 The corporate authorities of a county, by ordinance or
28 resolution, may impose additional criteria for qualifying for
29 a deferral or exemption under this Act including, but not
30 limited to, (i) requiring the owner-occupant to have owned
31 and occupied the same dwelling place as principal residence
32 and domicile for a period of more than 10 years, (ii)
33 establishing age criteria for eligibility of an
SB1370 Enrolled -3- LRB9010334KDcdA
1 owner-occupant, and (iii) establishing income criteria for
2 eligibility of an owner-occupant.
3 (b) No penalties or interest shall accrue on the portion
4 of any deferral granted under this Act.
5 (c) Except as provided in subsection (d) of Section 15,
6 school districts and municipalities within a county to which
7 this Act applies may determine whether financial need, age,
8 or both, of the longtime owner-occupant shall be used to
9 determine eligibility.
10 (Source: P.A. 88-451; 88-669, eff. 11-29-94.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.