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91_HB1287
LRB9103466PTpk
1 AN ACT concerning the Senior Citizens Assessment Freeze
2 Homestead Exemption.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 15-172 as follows:
7 (35 ILCS 200/15-172)
8 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
9 Exemption.
10 (a) This Section may be cited as the Senior Citizens
11 Assessment Freeze Homestead Exemption.
12 (b) As used in this Section:
13 "Applicant" means an individual who has filed an
14 application under this Section.
15 "Base amount" means the base year equalized assessed
16 value of the residence plus the first year's equalized
17 assessed value of any added improvements which increased the
18 assessed value of the residence after the base year.
19 "Base year" means the taxable year prior to the taxable
20 year for which the applicant first qualifies and applies for
21 the exemption provided that in the prior taxable year the
22 property was improved with a permanent structure that was
23 occupied as a residence by the applicant who was liable for
24 paying real property taxes on the property and who was either
25 (i) an owner of record of the property or had legal or
26 equitable interest in the property as evidenced by a written
27 instrument or (ii) had a legal or equitable interest as a
28 lessee in the parcel of property that was single family
29 residence.
30 "Chief County Assessment Officer" means the County
31 Assessor or Supervisor of Assessments of the county in which
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1 the property is located.
2 "Equalized assessed value" means the assessed value as
3 equalized by the Illinois Department of Revenue.
4 "Household" means the applicant, the spouse of the
5 applicant, and all persons using the residence of the
6 applicant as their principal place of residence.
7 "Household income" means the combined income of the
8 members of a household for the calendar year preceding the
9 taxable year.
10 "Income" has the same meaning as provided in Section 3.07
11 of the Senior Citizens and Disabled Persons Property Tax
12 Relief and Pharmaceutical Assistance Act, except that for the
13 purposes of this Section beginning in taxable year 1999,
14 "income" does not include benefits paid under the federal
15 Social Security Act during the taxable year.
16 "Internal Revenue Code of 1986" means the United States
17 Internal Revenue Code of 1986 or any successor law or laws
18 relating to federal income taxes in effect for the year
19 preceding the taxable year.
20 "Life care facility that qualifies as a cooperative"
21 means a facility as defined in Section 2 of the Life Care
22 Facilities Act.
23 "Residence" means the principal dwelling place and
24 appurtenant structures used for residential purposes in this
25 State occupied on January 1 of the taxable year by a
26 household and so much of the surrounding land, constituting
27 the parcel upon which the dwelling place is situated, as is
28 used for residential purposes. If the Chief County Assessment
29 Officer has established a specific legal description for a
30 portion of property constituting the residence, then that
31 portion of property shall be deemed the residence for the
32 purposes of this Section.
33 "Taxable year" means the calendar year during which ad
34 valorem property taxes payable in the next succeeding year
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1 are levied.
2 (c) Beginning in taxable year 1994, a senior citizens
3 assessment freeze homestead exemption is granted for real
4 property that is improved with a permanent structure that is
5 occupied as a residence by an applicant who (i) is 65 years
6 of age or older during the taxable year, (ii) has a household
7 income of $35,000 or less, (iii) is liable for paying real
8 property taxes on the property, and (iv) is an owner of
9 record of the property or has a legal or equitable interest
10 in the property as evidenced by a written instrument. This
11 homestead exemption shall also apply to a leasehold interest
12 in a parcel of property improved with a permanent structure
13 that is a single family residence that is occupied as a
14 residence by a person who (i) is 65 years of age or older
15 during the taxable year, (ii) has a household income of
16 $35,000 or less, (iii) has a legal or equitable ownership
17 interest in the property as lessee, and (iv) is liable for
18 the payment of real property taxes on that property.
19 The amount of this exemption shall be the equalized
20 assessed value of the residence in the taxable year for which
21 application is made minus the base amount.
22 When the applicant is a surviving spouse of an applicant
23 for a prior year for the same residence for which an
24 exemption under this Section has been granted, the base year
25 and base amount for that residence are the same as for the
26 applicant for the prior year.
27 Each year at the time the assessment books are certified
28 to the County Clerk, the Board of Review or Board of Appeals
29 shall give to the County Clerk a list of the assessed values
30 of improvements on each parcel qualifying for this exemption
31 that were added after the base year for this parcel and that
32 increased the assessed value of the property.
33 In the case of land improved with an apartment building
34 owned and operated as a cooperative or a building that is a
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1 life care facility that qualifies as a cooperative, the
2 maximum reduction from the equalized assessed value of the
3 property is limited to the sum of the reductions calculated
4 for each unit occupied as a residence by a person or persons
5 65 years of age or older with a household income of $35,000
6 or less who is liable, by contract with the owner or owners
7 of record, for paying real property taxes on the property and
8 who is an owner of record of a legal or equitable interest in
9 the cooperative apartment building, other than a leasehold
10 interest. In the instance of a cooperative where a homestead
11 exemption has been granted under this Section, the
12 cooperative association or its management firm shall credit
13 the savings resulting from that exemption only to the
14 apportioned tax liability of the owner who qualified for the
15 exemption. Any person who willfully refuses to credit that
16 savings to an owner who qualifies for the exemption is guilty
17 of a Class B misdemeanor.
18 When a homestead exemption has been granted under this
19 Section and an applicant then becomes a resident of a
20 facility licensed under the Nursing Home Care Act, the
21 exemption shall be granted in subsequent years so long as the
22 residence (i) continues to be occupied by the qualified
23 applicant's spouse or (ii) if remaining unoccupied, is still
24 owned by the qualified applicant for the homestead exemption.
25 Beginning January 1, 1997, when an individual dies who
26 would have qualified for an exemption under this Section, and
27 the surviving spouse does not independently qualify for this
28 exemption because of age, the exemption under this Section
29 shall be granted to the surviving spouse for the taxable year
30 preceding and the taxable year of the death, provided that,
31 except for age, the surviving spouse meets all other
32 qualifications for the granting of this exemption for those
33 years.
34 When married persons maintain separate residences, the
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1 exemption provided for in this Section may be claimed by only
2 one of such persons and for only one residence.
3 For taxable year 1994 only, in counties having less than
4 3,000,000 inhabitants, to receive the exemption, a person
5 shall submit an application by February 15, 1995 to the Chief
6 County Assessment Officer of the county in which the property
7 is located. In counties having 3,000,000 or more
8 inhabitants, for taxable year 1994 and all subsequent taxable
9 years, to receive the exemption, a person may submit an
10 application to the Chief County Assessment Officer of the
11 county in which the property is located during such period as
12 may be specified by the Chief County Assessment Officer. The
13 Chief County Assessment Officer in counties of 3,000,000 or
14 more inhabitants shall annually give notice of the
15 application period by mail or by publication. In counties
16 having less than 3,000,000 inhabitants, beginning with
17 taxable year 1995 and thereafter, to receive the exemption, a
18 person shall submit an application by July 1 of each taxable
19 year to the Chief County Assessment Officer of the county in
20 which the property is located. A county may, by ordinance,
21 establish a date for submission of applications that is
22 different than July 1. The applicant shall submit with the
23 application an affidavit of the applicant's total household
24 income, age, marital status (and if married the name and
25 address of the applicant's spouse, if known), and principal
26 dwelling place of members of the household on January 1 of
27 the taxable year. The Department shall establish, by rule, a
28 method for verifying the accuracy of affidavits filed by
29 applicants under this Section. The applications shall be
30 clearly marked as applications for the Senior Citizens
31 Assessment Freeze Homestead Exemption.
32 Notwithstanding any other provision to the contrary, in
33 counties having fewer than 3,000,000 inhabitants, if an
34 applicant fails to file the application required by this
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1 Section in a timely manner and this failure to file is due to
2 a mental or physical condition sufficiently severe so as to
3 render the applicant incapable of filing the application in a
4 timely manner, the Chief County Assessment Officer may extend
5 the filing deadline for a period of 30 days after the
6 applicant regains the capability to file the application, but
7 in no case may the filing deadline be extended beyond 3
8 months of the original filing deadline. In order to receive
9 the extension provided in this paragraph, the applicant shall
10 provide the Chief County Assessment Officer with a signed
11 statement from the applicant's physician stating the nature
12 and extent of the condition, that, in the physician's
13 opinion, the condition was so severe that it rendered the
14 applicant incapable of filing the application in a timely
15 manner, and the date on which the applicant regained the
16 capability to file the application.
17 Beginning January 1, 1998, notwithstanding any other
18 provision to the contrary, in counties having fewer than
19 3,000,000 inhabitants, if an applicant fails to file the
20 application required by this Section in a timely manner and
21 this failure to file is due to a mental or physical condition
22 sufficiently severe so as to render the applicant incapable
23 of filing the application in a timely manner, the Chief
24 County Assessment Officer may extend the filing deadline for
25 a period of 3 months. In order to receive the extension
26 provided in this paragraph, the applicant shall provide the
27 Chief County Assessment Officer with a signed statement from
28 the applicant's physician stating the nature and extent of
29 the condition, and that, in the physician's opinion, the
30 condition was so severe that it rendered the applicant
31 incapable of filing the application in a timely manner.
32 In counties having less than 3,000,000 inhabitants, if an
33 applicant was denied an exemption in taxable year 1994 and
34 the denial occurred due to an error on the part of an
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1 assessment official, or his or her agent or employee, then
2 beginning in taxable year 1997 the applicant's base year, for
3 purposes of determining the amount of the exemption, shall be
4 1993 rather than 1994. In addition, in taxable year 1997, the
5 applicant's exemption shall also include an amount equal to
6 (i) the amount of any exemption denied to the applicant in
7 taxable year 1995 as a result of using 1994, rather than
8 1993, as the base year, (ii) the amount of any exemption
9 denied to the applicant in taxable year 1996 as a result of
10 using 1994, rather than 1993, as the base year, and (iii) the
11 amount of the exemption erroneously denied for taxable year
12 1994.
13 For purposes of this Section, a person who will be 65
14 years of age during the current taxable year shall be
15 eligible to apply for the homestead exemption during that
16 taxable year. Application shall be made during the
17 application period in effect for the county of his or her
18 residence.
19 The Chief County Assessment Officer may determine the
20 eligibility of a life care facility that qualifies as a
21 cooperative to receive the benefits provided by this Section
22 by use of an affidavit, application, visual inspection,
23 questionnaire, or other reasonable method in order to insure
24 that the tax savings resulting from the exemption are
25 credited by the management firm to the apportioned tax
26 liability of each qualifying resident. The Chief County
27 Assessment Officer may request reasonable proof that the
28 management firm has so credited that exemption.
29 Except as provided in this Section, all information
30 received by the chief county assessment officer or the
31 Department from applications filed under this Section, or
32 from any investigation conducted under the provisions of this
33 Section, shall be confidential, except for official purposes
34 or pursuant to official procedures for collection of any
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1 State or local tax or enforcement of any civil or criminal
2 penalty or sanction imposed by this Act or by any statute or
3 ordinance imposing a State or local tax. Any person who
4 divulges any such information in any manner, except in
5 accordance with a proper judicial order, is guilty of a Class
6 A misdemeanor.
7 Nothing contained in this Section shall prevent the
8 Director or chief county assessment officer from publishing
9 or making available reasonable statistics concerning the
10 operation of the exemption contained in this Section in which
11 the contents of claims are grouped into aggregates in such a
12 way that information contained in any individual claim shall
13 not be disclosed.
14 (d) Each Chief County Assessment Officer shall annually
15 publish a notice of availability of the exemption provided
16 under this Section. The notice shall be published at least
17 60 days but no more than 75 days prior to the date on which
18 the application must be submitted to the Chief County
19 Assessment Officer of the county in which the property is
20 located. The notice shall appear in a newspaper of general
21 circulation in the county.
22 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
23 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
24 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
25 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
26 90-655, eff. 7-30-98.)
27 Section 90. The State Mandates Act is amended by adding
28 Section 8.23 as follows:
29 (30 ILCS 805/8.23 new)
30 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
31 and 8 of this Act, no reimbursement by the State is required
32 for the implementation of any mandate created by this
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1 amendatory Act of the 91st General Assembly.
2 Section 99. Effective date. This Act takes effect upon
3 becoming law.