State of Illinois
92nd General Assembly
Legislation

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92_SB0022ham004











                                           LRB9201505SMdvam01

 1                     AMENDMENT TO SENATE BILL 22

 2        AMENDMENT NO.     .  Amend Senate Bill 22 on page  1,  by
 3    replacing line 1 with the following:
 4        "AN ACT concerning local governments."; and

 5    on  page  1,  line  5,  by  replacing  "Section  18-185" with
 6    "Sections 15-170 and 18-185"; and

 7    on page  1,  immediately  below  line  5,  by  inserting  the
 8    following:

 9        "(35 ILCS 200/15-170)
10        Sec.  15-170.   Senior  Citizens Homestead Exemption.  An
11    annual homestead exemption limited, except as described  here
12    with  relation  to  cooperatives,  to a maximum reduction set
13    forth below from  the  property's  value,  as   equalized  or
14    assessed  by  the Department, is granted for property that is
15    occupied as a residence by a person 65 years of age or  older
16    who  is  liable  for paying real estate taxes on the property
17    and is an owner of record of the property or has a  legal  or
18    equitable   interest   therein  as  evidenced  by  a  written
19    instrument, except for a leasehold  interest,  other  than  a
20    leasehold interest of land on which a single family residence
21    is  located,  which is occupied as a residence by a person 65
22    years or older who has an ownership interest therein,  legal,
 
                            -2-            LRB9201505SMdvam01
 1    equitable  or  as  a lessee, and on which he or she is liable
 2    for the payment  of  property  taxes.  For  assessment  years
 3    before  the 2001 assessment year, the maximum reduction shall
 4    be $2,500 in counties with 3,000,000 or more inhabitants  and
 5    $2,000  in  all  other counties. For the 2001 assessment year
 6    and thereafter, the maximum reduction shall be $2,500 in  all
 7    counties.  For land improved with an apartment building owned
 8    and operated as a cooperative or a building which is  a  life
 9    care  facility which shall be considered to be a cooperative,
10    the maximum reduction from the  value  of  the  property,  as
11    equalized  by  the  Department,  shall  be  multiplied by the
12    number of apartments or units occupied by a person  65  years
13    of  age or older who is liable, by contract with the owner or
14    owners of  record, for paying property taxes on the  property
15    and is an owner of record of a legal or equitable interest in
16    the  cooperative  apartment  building, other than a leasehold
17    interest. In a cooperative where a homestead   exemption  has
18    been  granted,  the cooperative association or its management
19    firm shall credit the savings resulting from  that  exemption
20    only  to  the  apportioned  tax  liability  of  the owner who
21    qualified for  the  exemption.    Any  person  who  willfully
22    refuses to so credit the savings shall be guilty of a Class B
23    misdemeanor.  Under  this  Section  and Section 15-175, "life
24    care facility" means a facility as defined in  Section  2  of
25    the  Life  Care  Facilities Act, with which the applicant for
26    the homestead exemption has a life care contract  as  defined
27    in  that  Act,  which  requires the applicant to pay property
28    taxes.
29        When a homestead exemption has been  granted  under  this
30    Section  and  the  person  qualifying  subsequently becomes a
31    resident of a facility licensed under the Nursing  Home  Care
32    Act,  the  exemption  shall continue so long as the residence
33    continues to be occupied by the qualifying person's spouse if
34    the spouse is 65 years of age or older, or if  the  residence
 
                            -3-            LRB9201505SMdvam01
 1    remains unoccupied but is still owned by the person qualified
 2    for the homestead exemption.
 3        A  person  who will be 65 years of age during the current
 4    assessment year shall be eligible to apply for the  homestead
 5    exemption  during that assessment year.  Application shall be
 6    made during the application period in effect for  the  county
 7    of his residence.
 8        The  assessor  or  chief  county  assessment  officer may
 9    determine the eligibility of a life care facility to  receive
10    the   benefits   provided  by  this  Section,  by  affidavit,
11    application,  visual  inspection,  questionnaire   or   other
12    reasonable  methods  in  order to insure that the tax savings
13    resulting from the exemption are credited by  the  management
14    firm  to  the  apportioned  tax  liability of each qualifying
15    resident.  The assessor may request reasonable proof that the
16    management firm has so credited the exemption.
17        The chief county assessment officer of each  county  with
18    less  than 3,000,000 inhabitants shall provide to each person
19    allowed a homestead exemption under this Section  a  form  to
20    designate  any  other  person  to  receive a duplicate of any
21    notice of delinquency in the payment of  taxes  assessed  and
22    levied  under  this  Code  on  the  property  of  the  person
23    receiving  the  exemption.  The duplicate notice  shall be in
24    addition to the notice required to be provided to the  person
25    receiving  the  exemption,  and  shall be given in the manner
26    required by this Code.  The person filing the request for the
27    duplicate  notice  shall  pay  a   fee   of   $5   to   cover
28    administrative  costs  to  the supervisor of assessments, who
29    shall then file the  executed  designation  with  the  county
30    collector.   Notwithstanding any other provision of this Code
31    to the contrary, the filing of such an  executed  designation
32    requires the county collector to provide duplicate notices as
33    indicated by the designation.  A designation may be rescinded
34    by  the  person who executed such designation at any time, in
 
                            -4-            LRB9201505SMdvam01
 1    the manner and form required by the chief  county  assessment
 2    officer.
 3        The  assessor  or  chief  county  assessment  officer may
 4    determine the eligibility of residential property to  receive
 5    the   homestead   exemption   provided  by  this  Section  by
 6    application,  visual  inspection,  questionnaire   or   other
 7    reasonable  methods.   The  determination  shall  be  made in
 8    accordance with guidelines established by the Department.
 9        In counties with less  than  3,000,000  inhabitants,  the
10    county  board  may by resolution provide that if a person has
11    been granted a homestead exemption under  this  Section,  the
12    person qualifying need not reapply for the exemption.
13        In  counties with less than 3,000,000 inhabitants, if the
14    assessor or chief county assessment officer  requires  annual
15    application  for verification of eligibility for an exemption
16    once granted under this Section,  the  application  shall  be
17    mailed to the taxpayer.
18        The  assessor  or  chief  county assessment officer shall
19    notify each person who qualifies for an exemption under  this
20    Section that the person may also qualify for deferral of real
21    estate  taxes  under  the  Senior  Citizens  Real  Estate Tax
22    Deferral Act.  The notice shall set forth the  qualifications
23    needed  for  deferral  of  real estate taxes, the address and
24    telephone number of county collector, and  a  statement  that
25    applications  for  deferral  of  real  estate  taxes  may  be
26    obtained from the county collector.
27    (Source: P.A. 89-412, eff. 11-17-95; 90-471, eff. 8-17-97.)".

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