State of Illinois
92nd General Assembly
Legislation

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92_HB0202

 
                                               LRB9202836SMdv

 1        AN ACT regarding disabled persons.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Property Tax Code is amended by changing
 5    Sections 14-20 and 15-172 as follows:

 6        (35 ILCS 200/14-20)
 7        Sec. 14-20.  Certificate of error; counties of less  than
 8    3,000,000.   In   any   county   with   less  than  3,000,000
 9    inhabitants, if, at any time before judgment or order of sale
10    is entered in any proceeding to  collect  or  to  enjoin  the
11    collection   of  taxes  based  upon  any  assessment  of  any
12    property, the chief county assessment  officer  discovers  an
13    error  or  mistake  in  the  assessment (other than errors of
14    judgment as to the valuation of  the  property),  he  or  she
15    shall  issue to the person erroneously assessed a certificate
16    setting forth the nature of the error and the cause or causes
17    of  the  error.  In  any  county  with  less  than  3,000,000
18    inhabitants, if an owner fails to file an application for the
19    Senior  Citizens  or  Disabled  Persons   Assessment   Freeze
20    Homestead  Exemption  provided  in  Section 15-172 during the
21    previous assessment year and qualifies for the exemption, the
22    Chief County Assessment Officer pursuant to this Section,  or
23    the  Board of Review pursuant to Section 16-75, shall issue a
24    certificate  of  error  setting  forth  the  correct  taxable
25    valuation of the property.  The  certificate,  when  properly
26    endorsed  by  the  majority  of  the board of review, showing
27    their concurrence, and not otherwise, may be used in evidence
28    in  any  court  of  competent  jurisdiction,  and   when   so
29    introduced  in  evidence,  shall  become  a part of the court
30    record and shall not be removed from the files except  on  an
31    order of the court.
 
                            -2-                LRB9202836SMdv
 1    (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)

 2        (35 ILCS 200/15-172)
 3        Sec.   15-172.   Senior   Citizens  or  Disabled  Persons
 4    Assessment Freeze Homestead Exemption.
 5        (a)  This Section may be cited as the Senior Citizens  or
 6    Disabled Persons Assessment Freeze Homestead Exemption.
 7        (b)  As used in this Section:
 8        "Applicant"   means   an  individual  who  has  filed  an
 9    application under this Section.
10        "Base amount" means  the  base  year  equalized  assessed
11    value  of  the  residence  plus  the  first  year's equalized
12    assessed value of any added improvements which increased  the
13    assessed value of the residence after the base year.
14        "Base  year"  means the taxable year prior to the taxable
15    year for which the applicant first qualifies and applies  for
16    the  exemption  provided  that  in the prior taxable year the
17    property was improved with a  permanent  structure  that  was
18    occupied  as  a residence by the applicant who was liable for
19    paying real property taxes on the property and who was either
20    (i) an owner of record  of  the  property  or  had  legal  or
21    equitable  interest in the property as evidenced by a written
22    instrument or (ii) had a legal or  equitable  interest  as  a
23    lessee  in  the  parcel  of  property  that was single family
24    residence. If in any subsequent taxable year  for  which  the
25    applicant   applies  and  qualifies  for  the  exemption  the
26    equalized assessed value of the residence is  less  than  the
27    equalized  assessed value in the existing base year (provided
28    that such  equalized  assessed  value  is  not  based  on  an
29    assessed  value that results from a temporary irregularity in
30    the property that reduces the assessed value for one or  more
31    taxable  years),  then  that  subsequent  taxable  year shall
32    become the base year until a new  base  year  is  established
33    under  the  terms  of  this paragraph.  For taxable year 1999
 
                            -3-                LRB9202836SMdv
 1    only, the Chief County Assessment Officer  shall  review  (i)
 2    all  taxable  years  for  which  the  applicant  applied  and
 3    qualified for the exemption and (ii) the existing base year.
 4    The  assessment officer shall select as the new base year the
 5    year with the lowest equalized assessed value.  An  equalized
 6    assessed  value  that  is  based  on  an  assessed value that
 7    results from a temporary irregularity in  the  property  that
 8    reduces  the  assessed  value  for  one or more taxable years
 9    shall not be considered the lowest equalized assessed  value.
10    The  selected  year  shall  be the base year for taxable year
11    1999 and thereafter until a  new  base  year  is  established
12    under the terms of this paragraph.
13        "Chief   County  Assessment  Officer"  means  the  County
14    Assessor or Supervisor of Assessments of the county in  which
15    the property is located.
16        "Disabled  person" means a person unable to engage in any
17    substantial  gainful  activity  by  reason  of  a   medically
18    determinable  physical  or  mental impairment that (i) can be
19    expected to result in death or (ii)  has  lasted  or  can  be
20    expected  to last for a continuous period of not less than 12
21    months.  Disabled persons applying for  the  exemption  under
22    this  Section  must  submit  proof  of  the disability in the
23    manner prescribed by the  chief  county  assessment  officer.
24    Proof  that  an  applicant  is eligible to receive disability
25    benefits under the federal Social  Security  Act  constitutes
26    proof  of  disability for purposes of this Section.  Issuance
27    of an Illinois Disabled Person  Identification  Card  to  the
28    applicant  stating  that  the  possessor  is  under a Class 2
29    disability,  as  defined  in  Section  4A  of  the   Illinois
30    Identification Card Act, constitutes proof that the person is
31    a  disabled  person for purposes of this Section.  A disabled
32    person not covered under the federal Social Security Act  and
33    not  presenting a Disabled Person Identification Card stating
34    that the claimant is under a  Class  2  disability  shall  be
 
                            -4-                LRB9202836SMdv
 1    examined  by  a  physician  designated  by  the  chief county
 2    assessment officer, and the status as a disabled person shall
 3    be determined using the  standards  of  the  Social  Security
 4    Administration.  The  applicant  shall  pay  the costs of any
 5    required examination.
 6        "Equalized assessed value" means the  assessed  value  as
 7    equalized by the Illinois Department of Revenue.
 8        "Household"  means  the  applicant,  the  spouse  of  the
 9    applicant,  and  all  persons  using  the  residence  of  the
10    applicant as their principal place of residence.
11        "Household  income"  means  the  combined  income  of the
12    members of a household for the calendar  year  preceding  the
13    taxable year.
14        "Income" has the same meaning as provided in Section 3.07
15    of  the  Senior  Citizens  and  Disabled Persons Property Tax
16    Relief  and  Pharmaceutical  Assistance  Act,  except   that,
17    beginning  in assessment year 2001, "income" does not include
18    veteran's benefits.
19        "Internal Revenue Code of 1986" means the  United  States
20    Internal  Revenue  Code  of 1986 or any successor law or laws
21    relating to federal income  taxes  in  effect  for  the  year
22    preceding the taxable year.
23        "Life  care  facility  that  qualifies  as a cooperative"
24    means a facility as defined in Section 2  of  the  Life  Care
25    Facilities Act.
26        "Residence"   means  the  principal  dwelling  place  and
27    appurtenant structures used for residential purposes in  this
28    State  occupied  on  January  1  of  the  taxable  year  by a
29    household and so much of the surrounding  land,  constituting
30    the  parcel  upon which the dwelling place is situated, as is
31    used for residential purposes. If the Chief County Assessment
32    Officer has established a specific legal  description  for  a
33    portion  of  property  constituting  the residence, then that
34    portion of property shall be deemed  the  residence  for  the
 
                            -5-                LRB9202836SMdv
 1    purposes of this Section.
 2        "Taxable  year"  means  the calendar year during which ad
 3    valorem property taxes payable in the  next  succeeding  year
 4    are levied.
 5        (c)  Beginning  in  (1)  taxable  year 1994, for a senior
 6    citizens and (2) taxable year 2001, for disabled persons,  an
 7    assessment  freeze  homestead  exemption  is granted for real
 8    property that is improved with a permanent structure that  is
 9    occupied  as  a residence by an applicant who (i) is 65 years
10    of age or older, or disabled, during the taxable  year,  (ii)
11    has  a  household  income of $35,000 or less prior to taxable
12    year 1999 or  $40,000  or  less  in  taxable  year  1999  and
13    thereafter, (iii) is liable for paying real property taxes on
14    the  property, and (iv) is an owner of record of the property
15    or has a legal or  equitable  interest  in  the  property  as
16    evidenced  by  a written instrument. This homestead exemption
17    shall also apply to a  leasehold  interest  in  a  parcel  of
18    property improved with a permanent structure that is a single
19    family  residence that is occupied as a residence by a person
20    who (i) is 65 years of age or older, or disabled, during  the
21    taxable  year, (ii) has a household income of $35,000 or less
22    prior to taxable year 1999 or $40,000 or less in taxable year
23    1999 and thereafter, (iii) has a legal or equitable ownership
24    interest in the property as lessee, and (iv)  is  liable  for
25    the payment of real property taxes on that property.
26        The  amount  of  this  exemption  shall  be the equalized
27    assessed value of the residence in the taxable year for which
28    application is made minus the base amount.
29        When the applicant is a surviving spouse of an  applicant
30    for  a  prior  year  for  the  same  residence  for  which an
31    exemption under this Section has been granted, the base  year
32    and  base  amount  for that residence are the same as for the
33    applicant for the prior year.
34        Each year at the time the assessment books are  certified
 
                            -6-                LRB9202836SMdv
 1    to  the County Clerk, the Board of Review or Board of Appeals
 2    shall give to the County Clerk a list of the assessed  values
 3    of  improvements on each parcel qualifying for this exemption
 4    that were added after the base year for this parcel and  that
 5    increased the assessed value of the property.
 6        In  the  case of land improved with an apartment building
 7    owned and operated as a cooperative or a building that  is  a
 8    life  care  facility  that  qualifies  as  a cooperative, the
 9    maximum reduction from the equalized assessed  value  of  the
10    property  is  limited to the sum of the reductions calculated
11    for each unit occupied as a residence by a person or  persons
12    65  years  of  age  or  older,  or disabled, with a household
13    income of $35,000 or less  prior  to  taxable  year  1999  or
14    $40,000  or  less  in taxable year 1999 and thereafter who is
15    liable, by contract with the owner or owners of  record,  for
16    paying  real  property  taxes  on  the property and who is an
17    owner of record of a  legal  or  equitable  interest  in  the
18    cooperative   apartment  building,  other  than  a  leasehold
19    interest. In the instance of a cooperative where a  homestead
20    exemption   has   been   granted   under  this  Section,  the
21    cooperative association or its management firm  shall  credit
22    the  savings  resulting  from  that  exemption  only  to  the
23    apportioned  tax liability of the owner who qualified for the
24    exemption.  Any person who willfully refuses to  credit  that
25    savings to an owner who qualifies for the exemption is guilty
26    of a Class B misdemeanor.
27        When  a  homestead  exemption has been granted under this
28    Section and  an  applicant  then  becomes  a  resident  of  a
29    facility  licensed  under  the  Nursing  Home  Care  Act, the
30    exemption shall be granted in subsequent years so long as the
31    residence (i) continues  to  be  occupied  by  the  qualified
32    applicant's  spouse or (ii) if remaining unoccupied, is still
33    owned by the qualified applicant for the homestead exemption.
34        Beginning January 1, 1997 for senior citizens and January
 
                            -7-                LRB9202836SMdv
 1    1, 2002 for disabled persons, when  an  individual  dies  who
 2    would have qualified for an exemption under this Section, and
 3    the  surviving spouse does not independently qualify for this
 4    exemption because of  age  or  nondisability,  the  exemption
 5    under  this  Section shall be granted to the surviving spouse
 6    for the taxable year preceding and the taxable  year  of  the
 7    death,  provided  that,  except for age or nondisability, the
 8    surviving spouse  meets  all  other  qualifications  for  the
 9    granting of this exemption for those years.
10        When  married  persons  maintain separate residences, the
11    exemption provided for in this Section may be claimed by only
12    one of such persons and for only one residence.
13        For taxable year 1994 only, in counties having less  than
14    3,000,000  inhabitants,  to  receive  the exemption, a person
15    shall submit an application by February 15, 1995 to the Chief
16    County Assessment Officer of the county in which the property
17    is  located.   In   counties   having   3,000,000   or   more
18    inhabitants, for taxable year 1994 and all subsequent taxable
19    years,  to  receive  the  exemption,  a  person may submit an
20    application to the Chief County  Assessment  Officer  of  the
21    county in which the property is located during such period as
22    may be specified by the Chief County Assessment Officer.  The
23    Chief  County  Assessment Officer in counties of 3,000,000 or
24    more  inhabitants  shall  annually   give   notice   of   the
25    application  period  by  mail or by publication.  In counties
26    having  less  than  3,000,000  inhabitants,  beginning   with
27    taxable year 1995 and thereafter, to receive the exemption, a
28    person  shall submit an application by July 1 of each taxable
29    year to the Chief County Assessment Officer of the county  in
30    which  the  property is located.  A county may, by ordinance,
31    establish a date  for  submission  of  applications  that  is
32    different  than  July  1. The applicant shall submit with the
33    application an affidavit of the applicant's  total  household
34    income,  age,  marital  status  (and  if married the name and
 
                            -8-                LRB9202836SMdv
 1    address of the applicant's spouse, if known), disability  (if
 2    applying  for  the  exemption  as  a  disabled  person),  and
 3    principal  dwelling  place  of  members  of  the household on
 4    January  1  of  the  taxable  year.  The   Department   shall
 5    establish,  by  rule,  a method for verifying the accuracy of
 6    affidavits  filed  by  applicants  under  this  Section.  The
 7    applications shall be clearly marked as applications for  the
 8    Senior   Citizens   or  Disabled  Persons  Assessment  Freeze
 9    Homestead Exemption.
10        Notwithstanding any other provision to the  contrary,  in
11    counties  having  fewer  than  3,000,000  inhabitants,  if an
12    applicant fails to file  the  application  required  by  this
13    Section in a timely manner and this failure to file is due to
14    a  mental  or physical condition sufficiently severe so as to
15    render the applicant incapable of filing the application in a
16    timely manner, the Chief County Assessment Officer may extend
17    the filing deadline  for  a  period  of  30  days  after  the
18    applicant regains the capability to file the application, but
19    in  no  case  may  the  filing  deadline be extended beyond 3
20    months of the original filing deadline.  In order to  receive
21    the extension provided in this paragraph, the applicant shall
22    provide  the  Chief  County  Assessment Officer with a signed
23    statement from the applicant's physician stating  the  nature
24    and  extent  of  the  condition,  that,  in  the  physician's
25    opinion,  the  condition  was  so severe that it rendered the
26    applicant incapable of filing the  application  in  a  timely
27    manner,  and  the  date  on  which the applicant regained the
28    capability to file the application.
29        Beginning January  1,  1998,  notwithstanding  any  other
30    provision  to  the  contrary,  in  counties having fewer than
31    3,000,000 inhabitants, if an  applicant  fails  to  file  the
32    application  required  by this Section in a timely manner and
33    this failure to file is due to a mental or physical condition
34    sufficiently severe so as to render the  applicant  incapable
 
                            -9-                LRB9202836SMdv
 1    of  filing  the  application  in  a  timely manner, the Chief
 2    County Assessment Officer may extend the filing deadline  for
 3    a  period  of  3  months.   In order to receive the extension
 4    provided in this paragraph, the applicant shall  provide  the
 5    Chief  County Assessment Officer with a signed statement from
 6    the applicant's physician stating the nature  and  extent  of
 7    the  condition,  and  that,  in  the physician's opinion, the
 8    condition was  so  severe  that  it  rendered  the  applicant
 9    incapable of filing the application in a timely manner.
10        In counties having less than 3,000,000 inhabitants, if an
11    applicant  was  denied  an exemption in taxable year 1994 and
12    the denial occurred due  to  an  error  on  the  part  of  an
13    assessment  official,  or  his or her agent or employee, then
14    beginning in taxable year 1997 the applicant's base year, for
15    purposes of determining the amount of the exemption, shall be
16    1993 rather than 1994. In addition, in taxable year 1997, the
17    applicant's exemption shall also include an amount  equal  to
18    (i)  the  amount  of any exemption denied to the applicant in
19    taxable year 1995 as a result  of  using  1994,  rather  than
20    1993,  as  the  base  year,  (ii) the amount of any exemption
21    denied to the applicant in taxable year 1996 as a  result  of
22    using 1994, rather than 1993, as the base year, and (iii) the
23    amount  of  the exemption erroneously denied for taxable year
24    1994.
25        For purposes of this Section, a person  who  will  be  65
26    years  of  age or is disabled during the current taxable year
27    shall be eligible to apply for the homestead exemption during
28    that taxable year.  Application  shall  be  made  during  the
29    application  period  in  effect  for the county of his or her
30    residence.
31        The Chief County Assessment  Officer  may  determine  the
32    eligibility  of  a  life  care  facility  that qualifies as a
33    cooperative to receive the benefits provided by this  Section
34    by  use  of  an  affidavit,  application,  visual inspection,
 
                            -10-               LRB9202836SMdv
 1    questionnaire, or other reasonable method in order to  insure
 2    that  the  tax  savings  resulting  from  the  exemption  are
 3    credited  by  the  management  firm  to  the  apportioned tax
 4    liability of each  qualifying  resident.   The  Chief  County
 5    Assessment  Officer  may  request  reasonable  proof that the
 6    management firm has so credited that exemption.
 7        Except as  provided  in  this  Section,  all  information
 8    received  by  the  chief  county  assessment  officer  or the
 9    Department from applications filed  under  this  Section,  or
10    from any investigation conducted under the provisions of this
11    Section,  shall be confidential, except for official purposes
12    or pursuant to official  procedures  for  collection  of  any
13    State  or  local  tax or enforcement of any civil or criminal
14    penalty or sanction imposed by this Act or by any statute  or
15    ordinance  imposing  a  State  or  local  tax. Any person who
16    divulges any  such  information  in  any  manner,  except  in
17    accordance with a proper judicial order, is guilty of a Class
18    A misdemeanor.
19        Nothing  contained  in  this  Section  shall  prevent the
20    Director or chief county assessment officer  from  publishing
21    or  making  available  reasonable  statistics  concerning the
22    operation of the exemption contained in this Section in which
23    the contents of claims are grouped into aggregates in such  a
24    way  that information contained in any individual claim shall
25    not be disclosed.
26        (d)  Each Chief County Assessment Officer shall  annually
27    publish  a  notice  of availability of the exemption provided
28    under this Section.  The notice shall be published  at  least
29    60  days  but no more than 75 days prior to the date on which
30    the  application  must  be  submitted  to  the  Chief  County
31    Assessment Officer of the county in  which  the  property  is
32    located.   The  notice shall appear in a newspaper of general
33    circulation in the county.
34    (Source: P.A.  90-14,  eff.  7-1-97;  90-204,  eff.  7-25-97;
 
                            -11-               LRB9202836SMdv
 1    90-523,  eff.  11-13-97;  90-524,  eff.  1-1-98; 90-531, eff.
 2    1-1-98; 90-655, eff. 7-30-98;  91-45,  eff.  6-30-99;  91-56,
 3    eff. 6-30-99; 91-819, eff. 6-13-00.)

 4        Section  90.  The State Mandates Act is amended by adding
 5    Section 8.25 as follows:

 6        (30 ILCS 805/8.25 new)
 7        Sec. 8.25. 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 the 92nd General Assembly.

11        Section 99.  Effective date.  This Act takes effect  upon
12    becoming law.

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