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91_HB2906
LRB9108875SMpr
1 AN ACT in relation to the homestead exemption for senior
2 citizens.
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 15-170 as follows:
7 (35 ILCS 200/15-170)
8 Sec. 15-170. Senior Citizens Homestead Exemption. An
9 annual homestead exemption limited, except as described here
10 with relation to cooperatives, to a maximum reduction set
11 forth below from the property's value, as equalized or
12 assessed by the Department, is granted for property that is
13 occupied as a residence by a person 65 years of age or older
14 who is liable for paying real estate taxes on the property
15 and is an owner of record of the property or has a legal or
16 equitable interest therein as evidenced by a written
17 instrument, except for a leasehold interest, other than a
18 leasehold interest of land on which a single family residence
19 is located, which is occupied as a residence by a person 65
20 years or older who has an ownership interest therein, legal,
21 equitable or as a lessee, and on which he or she is liable
22 for the payment of property taxes. The maximum reduction
23 shall be $2,500 in counties with 3,000,000 or more
24 inhabitants. The maximum reduction shall be and $2,000
25 through taxable year 1999 and $2,500 for taxable year 2000
26 and thereafter in all other counties. For land improved with
27 an apartment building owned and operated as a cooperative or
28 a building which is a life care facility which shall be
29 considered to be a cooperative, the maximum reduction from
30 the value of the property, as equalized by the Department,
31 shall be multiplied by the number of apartments or units
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1 occupied by a person 65 years of age or older who is liable,
2 by contract with the owner or owners of record, for paying
3 property taxes on the property and is an owner of record of a
4 legal or equitable interest in the cooperative apartment
5 building, other than a leasehold interest. In a cooperative
6 where a homestead exemption has been granted, the
7 cooperative association or its management firm shall credit
8 the savings resulting from that exemption only to the
9 apportioned tax liability of the owner who qualified for the
10 exemption. Any person who willfully refuses to so credit the
11 savings shall be guilty of a Class B misdemeanor. Under this
12 Section and Section 15-175, "life care facility" means a
13 facility as defined in Section 2 of the Life Care Facilities
14 Act, with which the applicant for the homestead exemption has
15 a life care contract as defined in that Act, which requires
16 the applicant to pay property taxes.
17 When a homestead exemption has been granted under this
18 Section and the person qualifying subsequently becomes a
19 resident of a facility licensed under the Nursing Home Care
20 Act, the exemption shall continue so long as the residence
21 continues to be occupied by the qualifying person's spouse if
22 the spouse is 65 years of age or older, or if the residence
23 remains unoccupied but is still owned by the person qualified
24 for the homestead exemption.
25 A person who will be 65 years of age during the current
26 assessment year shall be eligible to apply for the homestead
27 exemption during that assessment year. Application shall be
28 made during the application period in effect for the county
29 of his residence.
30 The assessor or chief county assessment officer may
31 determine the eligibility of a life care facility to receive
32 the benefits provided by this Section, by affidavit,
33 application, visual inspection, questionnaire or other
34 reasonable methods in order to insure that the tax savings
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1 resulting from the exemption are credited by the management
2 firm to the apportioned tax liability of each qualifying
3 resident. The assessor may request reasonable proof that the
4 management firm has so credited the exemption.
5 The chief county assessment officer of each county with
6 less than 3,000,000 inhabitants shall provide to each person
7 allowed a homestead exemption under this Section a form to
8 designate any other person to receive a duplicate of any
9 notice of delinquency in the payment of taxes assessed and
10 levied under this Code on the property of the person
11 receiving the exemption. The duplicate notice shall be in
12 addition to the notice required to be provided to the person
13 receiving the exemption, and shall be given in the manner
14 required by this Code. The person filing the request for the
15 duplicate notice shall pay a fee of $5 to cover
16 administrative costs to the supervisor of assessments, who
17 shall then file the executed designation with the county
18 collector. Notwithstanding any other provision of this Code
19 to the contrary, the filing of such an executed designation
20 requires the county collector to provide duplicate notices as
21 indicated by the designation. A designation may be rescinded
22 by the person who executed such designation at any time, in
23 the manner and form required by the chief county assessment
24 officer.
25 The assessor or chief county assessment officer may
26 determine the eligibility of residential property to receive
27 the homestead exemption provided by this Section by
28 application, visual inspection, questionnaire or other
29 reasonable methods. The determination shall be made in
30 accordance with guidelines established by the Department.
31 In counties with less than 3,000,000 inhabitants, the
32 county board may by resolution provide that if a person has
33 been granted a homestead exemption under this Section, the
34 person qualifying need not reapply for the exemption.
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1 In counties with less than 3,000,000 inhabitants, if the
2 assessor or chief county assessment officer requires annual
3 application for verification of eligibility for an exemption
4 once granted under this Section, the application shall be
5 mailed to the taxpayer.
6 The assessor or chief county assessment officer shall
7 notify each person who qualifies for an exemption under this
8 Section that the person may also qualify for deferral of real
9 estate taxes under the Senior Citizens Real Estate Tax
10 Deferral Act. The notice shall set forth the qualifications
11 needed for deferral of real estate taxes, the address and
12 telephone number of county collector, and a statement that
13 applications for deferral of real estate taxes may be
14 obtained from the county collector.
15 (Source: P.A. 89-412, eff. 11-17-95; 90-471, eff. 8-17-97.)
16 (30 ILCS 805/8.24 new)
17 Sec. 8.24. Exempt mandate. Notwithstanding Sections 6
18 and 8 of this Act, no reimbursement by the State is required
19 for the implementation of any mandate created by this
20 amendatory Act of the 91st General Assembly.
21 Section 99. Effective date. This Act takes effect upon
22 becoming law.