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Public Act 101-0635


 

Public Act 0635 101ST GENERAL ASSEMBLY



 


 
Public Act 101-0635
 
SB0685 EnrolledLRB101 04446 HLH 49454 b

    AN ACT concerning revenue.
 
    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
Sections 15-168, 15-169, 15-172, 21-27, 21-145, and 21-150 and
by adding Section 21-253 as follows:
 
    (35 ILCS 200/15-168)
    Sec. 15-168. Homestead exemption for persons with
disabilities.
    (a) Beginning with taxable year 2007, an annual homestead
exemption is granted to persons with disabilities in the amount
of $2,000, except as provided in subsection (c), to be deducted
from the property's value as equalized or assessed by the
Department of Revenue. The person with a disability shall
receive the homestead exemption upon meeting the following
requirements:
        (1) The property must be occupied as the primary
    residence by the person with a disability.
        (2) The person with a disability must be liable for
    paying the real estate taxes on the property.
        (3) The person with a disability must be an owner of
    record of the property or have a legal or equitable
    interest in the property as evidenced by a written
    instrument. In the case of a leasehold interest in
    property, the lease must be for a single family residence.
    A person who has a disability during the taxable year is
eligible to apply for this homestead exemption during that
taxable year. Application must be made during the application
period in effect for the county of residence. If a homestead
exemption has been granted under this Section and the person
awarded the exemption subsequently becomes a resident of a
facility licensed under the Nursing Home Care Act, the
Specialized Mental Health Rehabilitation Act of 2013, the ID/DD
Community Care Act, or the MC/DD Act, then the exemption shall
continue (i) so long as the residence continues to be occupied
by the qualifying person's spouse or (ii) if the residence
remains unoccupied but is still owned by the person qualified
for the homestead exemption.
    (b) For the purposes of this Section, "person with a
disability" means a person unable to engage in any substantial
gainful activity by reason of a medically determinable physical
or mental impairment which can be expected to result in death
or has lasted or can be expected to last for a continuous
period of not less than 12 months. Persons with disabilities
filing claims under this Act shall submit proof of disability
in such form and manner as the Department shall by rule and
regulation prescribe. Proof that a claimant is eligible to
receive disability benefits under the Federal Social Security
Act shall constitute proof of disability for purposes of this
Act. Issuance of an Illinois Person with a Disability
Identification Card stating that the claimant is under a Class
2 disability, as defined in Section 4A of the Illinois
Identification Card Act, shall constitute proof that the person
named thereon is a person with a disability for purposes of
this Act. A person with a disability not covered under the
Federal Social Security Act and not presenting an Illinois
Person with a Disability Identification Card stating that the
claimant is under a Class 2 disability shall be examined by a
physician, advanced practice registered nurse, or physician
assistant designated by the Department, and his status as a
person with a disability determined using the same standards as
used by the Social Security Administration. The costs of any
required examination shall be borne by the claimant.
    (c) For land improved with (i) an apartment building owned
and operated as a cooperative or (ii) a life care facility as
defined under Section 2 of the Life Care Facilities Act that is
considered to be a cooperative, the maximum reduction from the
value of the property, as equalized or assessed by the
Department, shall be multiplied by the number of apartments or
units occupied by a person with a disability. The person with a
disability shall receive the homestead exemption upon meeting
the following requirements:
        (1) The property must be occupied as the primary
    residence by the person with a disability.
        (2) The person with a disability must be liable by
    contract with the owner or owners of record for paying the
    apportioned property taxes on the property of the
    cooperative or life care facility. In the case of a life
    care facility, the person with a disability must be liable
    for paying the apportioned property taxes under a life care
    contract as defined in Section 2 of the Life Care
    Facilities Act.
        (3) The person with a disability must be an owner of
    record of a legal or equitable interest in the cooperative
    apartment building. A leasehold interest does not meet this
    requirement.
If a homestead exemption is granted under this subsection, the
cooperative association or management firm shall credit the
savings resulting from the exemption to the apportioned tax
liability of the qualifying person with a disability. The chief
county assessment officer may request reasonable proof that the
association or firm has properly credited the exemption. A
person who willfully refuses to credit an exemption to the
qualified person with a disability is guilty of a Class B
misdemeanor.
    (d) The chief county assessment officer shall determine the
eligibility of property to receive the homestead exemption
according to guidelines established by the Department. After a
person has received an exemption under this Section, an annual
verification of eligibility for the exemption shall be mailed
to the taxpayer.
    In counties with fewer than 3,000,000 inhabitants, the
chief county assessment officer shall provide to each person
granted 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 person's qualifying property. 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 an
administrative fee of $5 to the chief county assessment
officer. The assessment officer shall then file the executed
designation with the county collector, who shall issue the
duplicate notices as indicated by the designation. A
designation may be rescinded by the person with a disability in
the manner required by the chief county assessment officer.
    (d-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable year,
provided that:
        (1) the county board has declared a local disaster as
    provided in the Illinois Emergency Management Agency Act
    related to the COVID-19 public health emergency;
        (2) the owner of record of the property as of January
    1, 2020 is the same as the owner of record of the property
    as of January 1, 2019;
        (3) the exemption for the 2019 taxable year has not
    been determined to be an erroneous exemption as defined by
    this Code; and
        (4) the applicant for the 2019 taxable year has not
    asked for the exemption to be removed for the 2019 or 2020
    taxable years.
    (e) A taxpayer who claims an exemption under Section 15-165
or 15-169 may not claim an exemption under this Section.
(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
99-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-513, eff.
1-1-18.)
 
    (35 ILCS 200/15-169)
    Sec. 15-169. Homestead exemption for veterans with
disabilities.
    (a) Beginning with taxable year 2007, an annual homestead
exemption, limited to the amounts set forth in subsections (b)
and (b-3), is granted for property that is used as a qualified
residence by a veteran with a disability.
    (b) For taxable years prior to 2015, the amount of the
exemption under this Section is as follows:
        (1) for veterans with a service-connected disability
    of at least (i) 75% for exemptions granted in taxable years
    2007 through 2009 and (ii) 70% for exemptions granted in
    taxable year 2010 and each taxable year thereafter, as
    certified by the United States Department of Veterans
    Affairs, the annual exemption is $5,000; and
        (2) for veterans with a service-connected disability
    of at least 50%, but less than (i) 75% for exemptions
    granted in taxable years 2007 through 2009 and (ii) 70% for
    exemptions granted in taxable year 2010 and each taxable
    year thereafter, as certified by the United States
    Department of Veterans Affairs, the annual exemption is
    $2,500.
    (b-3) For taxable years 2015 and thereafter:
        (1) if the veteran has a service connected disability
    of 30% or more but less than 50%, as certified by the
    United States Department of Veterans Affairs, then the
    annual exemption is $2,500;
        (2) if the veteran has a service connected disability
    of 50% or more but less than 70%, as certified by the
    United States Department of Veterans Affairs, then the
    annual exemption is $5,000; and
        (3) if the veteran has a service connected disability
    of 70% or more, as certified by the United States
    Department of Veterans Affairs, then the property is exempt
    from taxation under this Code.
    (b-5) If a homestead exemption is granted under this
Section and the person awarded the exemption subsequently
becomes a resident of a facility licensed under the Nursing
Home Care Act or a facility operated by the United States
Department of Veterans Affairs, then the exemption shall
continue (i) so long as the residence continues to be occupied
by the qualifying person's spouse or (ii) if the residence
remains unoccupied but is still owned by the person who
qualified for the homestead exemption.
    (c) The tax exemption under this Section carries over to
the benefit of the veteran's surviving spouse as long as the
spouse holds the legal or beneficial title to the homestead,
permanently resides thereon, and does not remarry. If the
surviving spouse sells the property, an exemption not to exceed
the amount granted from the most recent ad valorem tax roll may
be transferred to his or her new residence as long as it is
used as his or her primary residence and he or she does not
remarry.
    (c-1) Beginning with taxable year 2015, nothing in this
Section shall require the veteran to have qualified for or
obtained the exemption before death if the veteran was killed
in the line of duty.
    (d) The exemption under this Section applies for taxable
year 2007 and thereafter. A taxpayer who claims an exemption
under Section 15-165 or 15-168 may not claim an exemption under
this Section.
    (e) Each taxpayer who has been granted an exemption under
this Section must reapply on an annual basis. Application must
be made during the application period in effect for the county
of his or her residence. 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
must be made in accordance with guidelines established by the
Department.
    (e-1) If the person qualifying for the exemption does not
occupy the qualified residence as of January 1 of the taxable
year, the exemption granted under this Section shall be
prorated on a monthly basis. The prorated exemption shall apply
beginning with the first complete month in which the person
occupies the qualified residence.
    (e-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable year,
provided that:
        (1) the county board has declared a local disaster as
    provided in the Illinois Emergency Management Agency Act
    related to the COVID-19 public health emergency;
        (2) the owner of record of the property as of January
    1, 2020 is the same as the owner of record of the property
    as of January 1, 2019;
        (3) the exemption for the 2019 taxable year has not
    been determined to be an erroneous exemption as defined by
    this Code; and
        (4) the applicant for the 2019 taxable year has not
    asked for the exemption to be removed for the 2019 or 2020
    taxable years.
    Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2019
exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
    (f) For the purposes of this Section:
    "Qualified residence" means real property, but less any
portion of that property that is used for commercial purposes,
with an equalized assessed value of less than $250,000 that is
the primary residence of a veteran with a disability. Property
rented for more than 6 months is presumed to be used for
commercial purposes.
    "Veteran" means an Illinois resident who has served as a
member of the United States Armed Forces on active duty or
State active duty, a member of the Illinois National Guard, or
a member of the United States Reserve Forces and who has
received an honorable discharge.
(Source: P.A. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15;
99-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
 
    (35 ILCS 200/15-172)
    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
Exemption.
    (a) This Section may be cited as the Senior Citizens
Assessment Freeze Homestead Exemption.
    (b) As used in this Section:
    "Applicant" means an individual who has filed an
application under this Section.
    "Base amount" means the base year equalized assessed value
of the residence plus the first year's equalized assessed value
of any added improvements which increased the assessed value of
the residence after the base year.
    "Base year" means the taxable year prior to the taxable
year for which the applicant first qualifies and applies for
the exemption provided that in the prior taxable year the
property was improved with a permanent structure that was
occupied as a residence by the applicant who was liable for
paying real property taxes on the property and who was either
(i) an owner of record of the property or had legal or
equitable interest in the property as evidenced by a written
instrument or (ii) had a legal or equitable interest as a
lessee in the parcel of property that was single family
residence. If in any subsequent taxable year for which the
applicant applies and qualifies for the exemption the equalized
assessed value of the residence is less than the equalized
assessed value in the existing base year (provided that such
equalized assessed value is not based on an assessed value that
results from a temporary irregularity in the property that
reduces the assessed value for one or more taxable years), then
that subsequent taxable year shall become the base year until a
new base year is established under the terms of this paragraph.
For taxable year 1999 only, the Chief County Assessment Officer
shall review (i) all taxable years for which the applicant
applied and qualified for the exemption and (ii) the existing
base year. The assessment officer shall select as the new base
year the year with the lowest equalized assessed value. An
equalized assessed value that is based on an assessed value
that results from a temporary irregularity in the property that
reduces the assessed value for one or more taxable years shall
not be considered the lowest equalized assessed value. The
selected year shall be the base year for taxable year 1999 and
thereafter until a new base year is established under the terms
of this paragraph.
    "Chief County Assessment Officer" means the County
Assessor or Supervisor of Assessments of the county in which
the property is located.
    "Equalized assessed value" means the assessed value as
equalized by the Illinois Department of Revenue.
    "Household" means the applicant, the spouse of the
applicant, and all persons using the residence of the applicant
as their principal place of residence.
    "Household income" means the combined income of the members
of a household for the calendar year preceding the taxable
year.
    "Income" has the same meaning as provided in Section 3.07
of the Senior Citizens and Persons with Disabilities Property
Tax Relief Act, except that, beginning in assessment year 2001,
"income" does not include veteran's benefits.
    "Internal Revenue Code of 1986" means the United States
Internal Revenue Code of 1986 or any successor law or laws
relating to federal income taxes in effect for the year
preceding the taxable year.
    "Life care facility that qualifies as a cooperative" means
a facility as defined in Section 2 of the Life Care Facilities
Act.
    "Maximum income limitation" means:
        (1) $35,000 prior to taxable year 1999;
        (2) $40,000 in taxable years 1999 through 2003;
        (3) $45,000 in taxable years 2004 through 2005;
        (4) $50,000 in taxable years 2006 and 2007;
        (5) $55,000 in taxable years 2008 through 2016;
        (6) for taxable year 2017, (i) $65,000 for qualified
    property located in a county with 3,000,000 or more
    inhabitants and (ii) $55,000 for qualified property
    located in a county with fewer than 3,000,000 inhabitants;
    and
        (7) for taxable years 2018 and thereafter, $65,000 for
    all qualified property.
    "Residence" means the principal dwelling place and
appurtenant structures used for residential purposes in this
State occupied on January 1 of the taxable year by a household
and so much of the surrounding land, constituting the parcel
upon which the dwelling place is situated, as is used for
residential purposes. If the Chief County Assessment Officer
has established a specific legal description for a portion of
property constituting the residence, then that portion of
property shall be deemed the residence for the purposes of this
Section.
    "Taxable year" means the calendar year during which ad
valorem property taxes payable in the next succeeding year are
levied.
    (c) Beginning in taxable year 1994, a senior citizens
assessment freeze homestead exemption is granted for real
property that is improved with a permanent structure that is
occupied as a residence by an applicant who (i) is 65 years of
age or older during the taxable year, (ii) has a household
income that does not exceed the maximum income limitation,
(iii) is liable for paying real property taxes on the property,
and (iv) is an owner of record of the property or has a legal or
equitable interest in the property as evidenced by a written
instrument. This homestead exemption shall also apply to a
leasehold interest in a parcel of property improved with a
permanent structure that is a single family residence that is
occupied as a residence by a person who (i) is 65 years of age
or older during the taxable year, (ii) has a household income
that does not exceed the maximum income limitation, (iii) has a
legal or equitable ownership interest in the property as
lessee, and (iv) is liable for the payment of real property
taxes on that property.
    In counties of 3,000,000 or more inhabitants, the amount of
the exemption for all taxable years is the equalized assessed
value of the residence in the taxable year for which
application is made minus the base amount. In all other
counties, the amount of the exemption is as follows: (i)
through taxable year 2005 and for taxable year 2007 and
thereafter, the amount of this exemption shall be the equalized
assessed value of the residence in the taxable year for which
application is made minus the base amount; and (ii) for taxable
year 2006, the amount of the exemption is as follows:
        (1) For an applicant who has a household income of
    $45,000 or less, the amount of the exemption is the
    equalized assessed value of the residence in the taxable
    year for which application is made minus the base amount.
        (2) For an applicant who has a household income
    exceeding $45,000 but not exceeding $46,250, the amount of
    the exemption is (i) the equalized assessed value of the
    residence in the taxable year for which application is made
    minus the base amount (ii) multiplied by 0.8.
        (3) For an applicant who has a household income
    exceeding $46,250 but not exceeding $47,500, the amount of
    the exemption is (i) the equalized assessed value of the
    residence in the taxable year for which application is made
    minus the base amount (ii) multiplied by 0.6.
        (4) For an applicant who has a household income
    exceeding $47,500 but not exceeding $48,750, the amount of
    the exemption is (i) the equalized assessed value of the
    residence in the taxable year for which application is made
    minus the base amount (ii) multiplied by 0.4.
        (5) For an applicant who has a household income
    exceeding $48,750 but not exceeding $50,000, the amount of
    the exemption is (i) the equalized assessed value of the
    residence in the taxable year for which application is made
    minus the base amount (ii) multiplied by 0.2.
    When the applicant is a surviving spouse of an applicant
for a prior year for the same residence for which an exemption
under this Section has been granted, the base year and base
amount for that residence are the same as for the applicant for
the prior year.
    Each year at the time the assessment books are certified to
the County Clerk, the Board of Review or Board of Appeals shall
give to the County Clerk a list of the assessed values of
improvements on each parcel qualifying for this exemption that
were added after the base year for this parcel and that
increased the assessed value of the property.
    In the case of land improved with an apartment building
owned and operated as a cooperative or a building that is a
life care facility that qualifies as a cooperative, the maximum
reduction from the equalized assessed value of the property is
limited to the sum of the reductions calculated for each unit
occupied as a residence by a person or persons (i) 65 years of
age or older, (ii) with a household income that does not exceed
the maximum income limitation, (iii) who is liable, by contract
with the owner or owners of record, for paying real property
taxes on the property, and (iv) who is an owner of record of a
legal or equitable interest in the cooperative apartment
building, other than a leasehold interest. In the instance of a
cooperative where a homestead exemption has been granted under
this Section, the cooperative association or its management
firm shall credit the savings resulting from that exemption
only to the apportioned tax liability of the owner who
qualified for the exemption. Any person who willfully refuses
to credit that savings to an owner who qualifies for the
exemption is guilty of a Class B misdemeanor.
    When a homestead exemption has been granted under this
Section and an applicant then becomes a resident of a facility
licensed under the Assisted Living and Shared Housing Act, the
Nursing Home Care Act, the Specialized Mental Health
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
the MC/DD Act, the exemption shall be granted in subsequent
years so long as the residence (i) continues to be occupied by
the qualified applicant's spouse or (ii) if remaining
unoccupied, is still owned by the qualified applicant for the
homestead exemption.
    Beginning January 1, 1997, when an individual dies who
would have qualified for an exemption under this Section, and
the surviving spouse does not independently qualify for this
exemption because of age, the exemption under this Section
shall be granted to the surviving spouse for the taxable year
preceding and the taxable year of the death, provided that,
except for age, the surviving spouse meets all other
qualifications for the granting of this exemption for those
years.
    When married persons maintain separate residences, the
exemption provided for in this Section may be claimed by only
one of such persons and for only one residence.
    For taxable year 1994 only, in counties having less than
3,000,000 inhabitants, to receive the exemption, a person shall
submit an application by February 15, 1995 to the Chief County
Assessment Officer of the county in which the property is
located. In counties having 3,000,000 or more inhabitants, for
taxable year 1994 and all subsequent taxable years, to receive
the exemption, a person may submit an application to the Chief
County Assessment Officer of the county in which the property
is located during such period as may be specified by the Chief
County Assessment Officer. The Chief County Assessment Officer
in counties of 3,000,000 or more inhabitants shall annually
give notice of the application period by mail or by
publication. In counties having less than 3,000,000
inhabitants, beginning with taxable year 1995 and thereafter,
to receive the exemption, a person shall submit an application
by July 1 of each taxable year to the Chief County Assessment
Officer of the county in which the property is located. A
county may, by ordinance, establish a date for submission of
applications that is different than July 1. The applicant shall
submit with the application an affidavit of the applicant's
total household income, age, marital status (and if married the
name and address of the applicant's spouse, if known), and
principal dwelling place of members of the household on January
1 of the taxable year. The Department shall establish, by rule,
a method for verifying the accuracy of affidavits filed by
applicants under this Section, and the Chief County Assessment
Officer may conduct audits of any taxpayer claiming an
exemption under this Section to verify that the taxpayer is
eligible to receive the exemption. Each application shall
contain or be verified by a written declaration that it is made
under the penalties of perjury. A taxpayer's signing a
fraudulent application under this Act is perjury, as defined in
Section 32-2 of the Criminal Code of 2012. The applications
shall be clearly marked as applications for the Senior Citizens
Assessment Freeze Homestead Exemption and must contain a notice
that any taxpayer who receives the exemption is subject to an
audit by the Chief County Assessment Officer.
    Notwithstanding any other provision to the contrary, in
counties having fewer than 3,000,000 inhabitants, if an
applicant fails to file the application required by this
Section in a timely manner and this failure to file is due to a
mental or physical condition sufficiently severe so as to
render the applicant incapable of filing the application in a
timely manner, the Chief County Assessment Officer may extend
the filing deadline for a period of 30 days after the applicant
regains the capability to file the application, but in no case
may the filing deadline be extended beyond 3 months of the
original filing deadline. In order to receive the extension
provided in this paragraph, the applicant shall provide the
Chief County Assessment Officer with a signed statement from
the applicant's physician, advanced practice registered nurse,
or physician assistant stating the nature and extent of the
condition, that, in the physician's, advanced practice
registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner, and the
date on which the applicant regained the capability to file the
application.
    Beginning January 1, 1998, notwithstanding any other
provision to the contrary, in counties having fewer than
3,000,000 inhabitants, if an applicant fails to file the
application required by this Section in a timely manner and
this failure to file is due to a mental or physical condition
sufficiently severe so as to render the applicant incapable of
filing the application in a timely manner, the Chief County
Assessment Officer may extend the filing deadline for a period
of 3 months. In order to receive the extension provided in this
paragraph, the applicant shall provide the Chief County
Assessment Officer with a signed statement from the applicant's
physician, advanced practice registered nurse, or physician
assistant stating the nature and extent of the condition, and
that, in the physician's, advanced practice registered
nurse's, or physician assistant's opinion, the condition was so
severe that it rendered the applicant incapable of filing the
application in a timely manner.
    In counties having less than 3,000,000 inhabitants, if an
applicant was denied an exemption in taxable year 1994 and the
denial occurred due to an error on the part of an assessment
official, or his or her agent or employee, then beginning in
taxable year 1997 the applicant's base year, for purposes of
determining the amount of the exemption, shall be 1993 rather
than 1994. In addition, in taxable year 1997, the applicant's
exemption shall also include an amount equal to (i) the amount
of any exemption denied to the applicant in taxable year 1995
as a result of using 1994, rather than 1993, as the base year,
(ii) the amount of any exemption denied to the applicant in
taxable year 1996 as a result of using 1994, rather than 1993,
as the base year, and (iii) the amount of the exemption
erroneously denied for taxable year 1994.
    For purposes of this Section, a person who will be 65 years
of age during the current taxable year shall be eligible to
apply for the homestead exemption during that taxable year.
Application shall be made during the application period in
effect for the county of his or her residence.
    The Chief County Assessment Officer may determine the
eligibility of a life care facility that qualifies as a
cooperative to receive the benefits provided by this Section by
use of an affidavit, application, visual inspection,
questionnaire, or other reasonable method 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 Chief County Assessment Officer may
request reasonable proof that the management firm has so
credited that exemption.
    Except as provided in this Section, all information
received by the chief county assessment officer or the
Department from applications filed under this Section, or from
any investigation conducted under the provisions of this
Section, shall be confidential, except for official purposes or
pursuant to official procedures for collection of any State or
local tax or enforcement of any civil or criminal penalty or
sanction imposed by this Act or by any statute or ordinance
imposing a State or local tax. Any person who divulges any such
information in any manner, except in accordance with a proper
judicial order, is guilty of a Class A misdemeanor.
    Nothing contained in this Section shall prevent the
Director or chief county assessment officer from publishing or
making available reasonable statistics concerning the
operation of the exemption contained in this Section in which
the contents of claims are grouped into aggregates in such a
way that information contained in any individual claim shall
not be disclosed.
    Notwithstanding any other provision of law, for taxable
year 2017 and thereafter, in counties of 3,000,000 or more
inhabitants, the amount of the exemption shall be the greater
of (i) the amount of the exemption otherwise calculated under
this Section or (ii) $2,000.
    (c-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable year,
provided that:
        (1) the county board has declared a local disaster as
    provided in the Illinois Emergency Management Agency Act
    related to the COVID-19 public health emergency;
        (2) the owner of record of the property as of January
    1, 2020 is the same as the owner of record of the property
    as of January 1, 2019;
        (3) the exemption for the 2019 taxable year has not
    been determined to be an erroneous exemption as defined by
    this Code; and
        (4) the applicant for the 2019 taxable year has not
    asked for the exemption to be removed for the 2019 or 2020
    taxable years.
    Nothing in this subsection shall preclude or impair the
authority of a chief county assessment officer to conduct
audits of any taxpayer claiming an exemption under this Section
to verify that the taxpayer is eligible to receive the
exemption as provided elsewhere in this Section.
    (d) Each Chief County Assessment Officer shall annually
publish a notice of availability of the exemption provided
under this Section. The notice shall be published at least 60
days but no more than 75 days prior to the date on which the
application must be submitted to the Chief County Assessment
Officer of the county in which the property is located. The
notice shall appear in a newspaper of general circulation in
the county.
    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. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
99-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-401, eff.
8-25-17; 100-513, eff. 1-1-18; 100-863, eff. 8-14-18.)
 
    (35 ILCS 200/21-27)
    Sec. 21-27. Waiver of interest penalty.
    (a) On the recommendation of the county treasurer, the
county board may adopt a resolution under which an interest
penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25
shall be waived in the case of any person who meets all of the
following criteria:
        (1) The person is determined eligible for a grant under
    the Senior Citizens and Persons with Disabilities Property
    Tax Relief Act with respect to the taxes for that year.
        (2) The person requests, in writing, on a form approved
    by the county treasurer, a waiver of the interest penalty,
    and the request is filed with the county treasurer on or
    before the first day of the month that an installment of
    taxes is due.
        (3) The person pays the installment of taxes due, in
    full, on or before the third day of the month that the
    installment is due.
        (4) The county treasurer approves the request for a
    waiver.
    (b) With respect to property that qualifies as a brownfield
site under Section 58.2 of the Environmental Protection Act,
the county board, upon the recommendation of the county
treasurer, may adopt a resolution to waive an interest penalty
for the delinquent payment of taxes for any year that otherwise
would be imposed under Section 21-15, 21-20, or 21-25 if all of
the following criteria are met:
        (1) the property has delinquent taxes and an
    outstanding interest penalty and the amount of that
    interest penalty is so large as to, possibly, result in all
    of the taxes becoming uncollectible;
        (2) the property is part of a redevelopment plan of a
    unit of local government and that unit of local government
    does not oppose the waiver of the interest penalty;
        (3) the redevelopment of the property will benefit the
    public interest by remediating the brownfield
    contamination;
        (4) the taxpayer delivers to the county treasurer (i) a
    written request for a waiver of the interest penalty, on a
    form approved by the county treasurer, and (ii) a copy of
    the redevelopment plan for the property;
        (5) the taxpayer pays, in full, the amount of up to the
    amount of the first 2 installments of taxes due, to be held
    in escrow pending the approval of the waiver, and enters
    into an agreement with the county treasurer setting forth a
    schedule for the payment of any remaining taxes due; and
        (6) the county treasurer approves the request for a
    waiver.
    (c) For the 2019 taxable year (payable in 2020) only, the
county board of a county with fewer than 3,000,000 inhabitants
may adopt an ordinance or resolution under which some or all of
the interest penalty for the delinquent payment of any
installment other than the final installment of taxes for the
2019 taxable year that otherwise would be imposed under Section
21-15, 21-20, or 21-25 shall be waived for all taxpayers in the
county, for a period of (i) 120 days after the effective date
of this amendatory Act of the 101st General Assembly or (ii)
until the first day of the first month during which there is no
longer a statewide COVID-19 public health emergency, as
evidenced by an effective disaster declaration of the Governor
covering all counties in the State.
(Source: P.A. 99-143, eff. 7-27-15.)
 
    (35 ILCS 200/21-145)
    Sec. 21-145. Scavenger sale. At the same time the County
Collector annually publishes the collector's annual sale
advertisement under Sections 21-110, 21-115 and 21-120, it is
mandatory for the collector in counties with 3,000,000 or more
inhabitants, and in other counties if the county board so
orders by resolution, to publish an advertisement giving notice
of the intended application for judgment and sale of all
properties upon which all or a part of the general taxes for
each of 3 or more years, including the current tax year, are
delinquent as of the date of the advertisement. Under no
circumstance may a tax year be offered at a scavenger sale
prior to the annual tax sale for that tax year (or, for omitted
assessments issued pursuant to Section 9-260, the annual tax
sale for that omitted assessment's warrant year, as defined
herein). In no event may there be more than 2 consecutive years
without a sale under this Section. The term delinquent also
includes forfeitures. The County Collector shall include in the
advertisement and in the application for judgment and sale
under this Section and Section 21-260 the total amount of all
general taxes upon those properties which are delinquent as of
the date of the advertisement. In lieu of a single annual
advertisement and application for judgment and sale under this
Section and Section 21-260, the County Collector may, from time
to time, beginning on the date of the publication of the annual
sale advertisement and before August 1 of the next year,
publish separate advertisements and make separate applications
on eligible properties described in one or more volumes of the
delinquent list. The separate advertisements and applications
shall, in the aggregate, include all the properties which
otherwise would have been included in the single annual
advertisement and application for judgment and sale under this
Section. Upon the written request of the taxing district which
levied the same, the County Collector shall also include in the
advertisement the special taxes and special assessments,
together with interest, penalties and costs thereon upon those
properties which are delinquent as of the date of the
advertisement. The advertisement and application for judgment
and sale shall be in the manner prescribed by this Code
relating to the annual advertisement and application for
judgment and sale of delinquent properties.
    As used in this Section, "warrant year" means the year
preceding the calendar year in which the omitted assessment
first became due and payable.
(Source: P.A. 98-277, eff. 8-9-13.)
 
    (35 ILCS 200/21-150)
    Sec. 21-150. Time of applying for judgment. Except as
otherwise provided in this Section or by ordinance or
resolution enacted under subsection (c) of Section 21-40, in
any county with fewer than 3,000,000 inhabitants, all
applications for judgment and order of sale for taxes and
special assessments on delinquent properties shall be made
within 90 days after the second installment due date. In Cook
County, all applications for judgment and order of sale for
taxes and special assessments on delinquent properties shall be
made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012
for tax year 2010, (iii) by July 1, 2013 for tax year 2011,
(iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for
tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by
March 1, 2017 for tax year 2015, and (viii) by April 1 of the
next calendar year after the second installment due date for
tax year 2016 and 2017, and (ix) within 365 days of the second
installment due date for each tax year thereafter.
Notwithstanding these dates, in Cook County, the application
for judgment and order of sale for the 2018 annual tax sale
that would normally be held in calendar year 2020 shall not be
filed earlier than the first day of the first month during
which there is no longer a statewide COVID-19 public health
emergency, as evidenced by an effective disaster declaration of
the Governor covering all counties in the State each tax year
thereafter. In those counties which have adopted an ordinance
under Section 21-40, the application for judgment and order of
sale for delinquent taxes shall be made in December. In the 10
years next following the completion of a general reassessment
of property in any county with 3,000,000 or more inhabitants,
made under an order of the Department, applications for
judgment and order of sale shall be made as soon as may be and
on the day specified in the advertisement required by Section
21-110 and 21-115. If for any cause the court is not held on
the day specified, the cause shall stand continued, and it
shall be unnecessary to re-advertise the list or notice.
    Within 30 days after the day specified for the application
for judgment the court shall hear and determine the matter. If
judgment is rendered, the sale shall begin on the date within 5
business days specified in the notice as provided in Section
21-115. If the collector is prevented from advertising and
obtaining judgment within the time periods specified by this
Section, the collector may obtain judgment at any time
thereafter; but if the failure arises by the county collector's
not complying with any of the requirements of this Code, he or
she shall be held on his or her official bond for the full
amount of all taxes and special assessments charged against him
or her. Any failure on the part of the county collector shall
not be allowed as a valid objection to the collection of any
tax or assessment, or to entry of a judgment against any
delinquent properties included in the application of the county
collector.
(Source: P.A. 100-243, eff. 8-22-17.)
 
    (35 ILCS 200/21-253 new)
    Sec. 21-253. Annual tax sale postponed. Notwithstanding
any other provision of law, in counties with less than
3,000,000 inhabitants, the annual tax sale that would
ordinarily be held in calendar year 2020 shall be held no
earlier than (i) 120 days after the effective date of this
amendatory Act of the 101st General Assembly or (2) until the
first day of the first month during which there is no longer a
statewide COVID-19 public health emergency, as evidenced by an
effective disaster declaration of the Governor covering all
counties in the State.
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 6/5/2020