Public Act 93-0511

SB505 Enrolled                       LRB093 08645 SJM 08873 b

    AN ACT concerning taxes.

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

    Section  5.  The Property Tax Code is amended by changing
Section 15-170 as follows:

    (35 ILCS 200/15-170)
    Sec. 15-170.  Senior Citizens  Homestead  Exemption.   An
annual  homestead exemption limited, except as described here
with relation to cooperatives or life care facilities,  to  a
maximum  reduction set forth below from the property's value,
as  equalized or assessed by the Department, is  granted  for
property  that  is   occupied  as  a residence by a person 65
years of age or older who is liable for  paying  real  estate
taxes  on  the  property  and  is  an  owner of record of the
property or has a legal  or  equitable  interest  therein  as
evidenced  by  a  written  instrument, except for a leasehold
interest, other than a leasehold interest of land on which  a
single  family  residence  is located, which is occupied as a
residence by a person 65 years or older who has an  ownership
interest  therein,  legal,  equitable  or as a lessee, and on
which he or she is liable for the payment of property  taxes.
The  maximum  reduction  shall  be  $2,500  in  counties with
3,000,000  or  more  inhabitants  and  $2,000  in  all  other
counties.  For land improved with an apartment building owned
and operated as a cooperative, the maximum reduction from the
value of the property, as equalized by the Department,  shall
be  multiplied  by the number of apartments or units occupied
by a person 65 years of  age  or  older  who  is  liable,  by
contract  with  the  owner  or  owners of  record, for paying
property taxes on the property and is an owner of record of a
legal or equitable  interest  in  the  cooperative  apartment
building, other than a leasehold interest.  For land improved
with  a  life  care  facility, the maximum reduction from the
value of the property, as equalized by the Department,  shall
be  multiplied  by the number of apartments or units occupied
by persons 65 years of age  or  older,  irrespective  of  any
legal,  equitable, or leasehold interest in the facility, who
are liable, under a contract with  the  owner  or  owners  of
record  of  the  facility,  for  paying property taxes on the
property.  In a cooperative or a life care facility  where  a
homestead    exemption  has  been  granted,  the  cooperative
association or the management  firm  of  the  cooperative  or
facility   shall  credit  the  savings  resulting  from  that
exemption only to the apportioned tax liability of the  owner
or  resident  who qualified for the exemption. Any person who
willfully refuses to so credit the savings shall be guilty of
a Class B misdemeanor. Under this Section and Section 15-175,
"life care facility" means a facility as defined in Section 2
of the Life Care Facilities Act, with which the applicant for
the homestead exemption has a life care contract  as  defined
in that Act.
    When  a  homestead  exemption has been granted under this
Section and the  person  qualifying  subsequently  becomes  a
resident  of  a facility licensed under the Nursing Home Care
Act, the exemption shall continue so long  as  the  residence
continues to be occupied by the qualifying person's spouse if
the  spouse  is 65 years of age or older, or if the residence
remains unoccupied but is still owned by the person qualified
for the homestead exemption.
    A person who will be 65 years of age during  the  current
assessment  year shall be eligible to apply for the homestead
exemption during that assessment year. Application  shall  be
made  during  the application period in effect for the county
of his residence.
    Beginning with assessment year 2003, for taxes payable in
2004, property that is first occupied as  a  residence  after
January  1 of any assessment year by a person who is eligible
for  the  senior  citizens  homestead  exemption  under  this
Section  must  be  granted  a  pro-rata  exemption  for   the
assessment  year. The amount of the pro-rata exemption is the
exemption allowed in the county under this Section divided by
365  and  multiplied  by  the  number  of  days  during   the
assessment  year the property is occupied as a residence by a
person eligible for the exemption under  this  Section.   The
chief   county   assessment  officer  must  adopt  reasonable
procedures  to  establish  eligibility  for   this   pro-rata
exemption.
    The  assessor  or  chief  county  assessment  officer may
determine the eligibility of a life care facility to  receive
the   benefits   provided  by  this  Section,  by  affidavit,
application,  visual  inspection,  questionnaire   or   other
reasonable  methods  in  order to insure that the tax savings
resulting from the exemption are credited by  the  management
firm  to  the  apportioned  tax  liability of each qualifying
resident.  The assessor may request reasonable proof that the
management firm has so credited the exemption.
    The chief county assessment officer of each  county  with
less  than 3,000,000 inhabitants shall provide to each person
allowed a homestead exemption under this Section  a  form  to
designate  any  other  person  to  receive a duplicate of any
notice of delinquency in the payment of  taxes  assessed  and
levied  under  this  Code  on  the  property  of  the  person
receiving  the  exemption.  The duplicate notice  shall be in
addition to the notice required to be provided to the  person
receiving  the  exemption,  and  shall be given in the manner
required by this Code.  The person filing the request for the
duplicate  notice  shall  pay  a   fee   of   $5   to   cover
administrative  costs  to  the supervisor of assessments, who
shall then file the  executed  designation  with  the  county
collector.   Notwithstanding any other provision of this Code
to the contrary, the filing of such an  executed  designation
requires the county collector to provide duplicate notices as
indicated by the designation.  A designation may be rescinded
by  the  person who executed such designation at any time, in
the manner and form required by the chief  county  assessment
officer.
    The  assessor  or  chief  county  assessment  officer may
determine the eligibility of residential property to  receive
the   homestead   exemption   provided  by  this  Section  by
application,  visual  inspection,  questionnaire   or   other
reasonable  methods.   The  determination  shall  be  made in
accordance with guidelines established by the Department.
    In counties with less  than  3,000,000  inhabitants,  the
county  board  may by resolution provide that if a person has
been granted a homestead exemption under  this  Section,  the
person qualifying need not reapply for the exemption.
    In  counties with less than 3,000,000 inhabitants, if the
assessor or chief county assessment officer  requires  annual
application  for verification of eligibility for an exemption
once granted under this Section,  the  application  shall  be
mailed to the taxpayer.
    The  assessor  or  chief  county assessment officer shall
notify each person who qualifies for an exemption under  this
Section that the person may also qualify for deferral of real
estate  taxes  under  the  Senior  Citizens  Real  Estate Tax
Deferral Act.  The notice shall set forth the  qualifications
needed  for  deferral  of  real estate taxes, the address and
telephone number of county collector, and  a  statement  that
applications  for  deferral  of  real  estate  taxes  may  be
obtained from the county collector.
    Notwithstanding  Sections  6  and 8 of the State Mandates
Act, no reimbursement  by  the  State  is  required  for  the
implementation of any mandate created by this Section.
(Source: P.A. 92-196, eff. 1-1-02.)

    Section  15.   The  State  Mandates  Act  is  amended  by
changing Section 8.2 as follows:

    (30 ILCS 805/8.2) (from Ch. 85, par. 2208.2)
    Sec.  8.2.  Exempt  mandate.   Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation of any mandate created by the Senior
Citizens Homestead Exemption under The following  mandate  is
exempt  from  this Act: The homestead exemptions set forth in
Section 15-170 of the Property Tax Code.
(Source: P.A. 88-670, eff. 12-2-94.)

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