State of Illinois
90th General Assembly
Legislation

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[ Introduced ][ Enrolled ][ Senate Amendment 001 ]

90_SB1370eng

      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 Engrossed                              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 Engrossed            -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 Engrossed            -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.

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