Public Act 90-0648
SB1370 Enrolled LRB9010334KDcdA
AN ACT to amend the Longtime Owner-Occupant Property Tax
Relief Act by changing Sections 15 and 20.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Longtime Owner-Occupant Property Tax
Relief Act is amended by changing Sections 15 and 20 as
(35 ILCS 250/15)
Sec. 15. Deferral or exemption authority.
(a) The corporate authorities of a county shall have the
power to provide, by ordinance or resolution, for uniform
special real property tax relief provisions granting longtime
owner-occupants a deferral or exemption, or combination
thereof, in the payment of that portion of an increase of
real property taxes which is due to an increase in the market
value of the real property as a consequence of the
refurbishing or renovating of other residences or the
construction of new residences in long-established
residential areas or areas of deteriorated, vacant or
abandoned homes and properties. A deferral or exemption, or
combination thereof, may be granted until the longtime
owner-occupant transfers title to the property.
(b) The corporate authority of a county is authorized to
enact ordinances or resolutions that provide for the
designation of areas eligible for the special real property
tax relief provisions under this Act. Before enacting an
ordinance or resolution that proposes designating such an
area, the corporate authorities shall conduct a public
hearing on the proposed ordinance or resolution.
(c) School districts and municipalities within a county
have authority to determine their participation in the
program of special real property tax relief within their
taxing jurisdictions. The provisions of this subsection shall
not apply to municipalities and school districts included
under subsection (d) of this Section.
(d) Notwithstanding any provision to the contrary, if
the corporate authority of a county with 3,000,000 or more
inhabitants enacts an ordinance or resolution in accordance
with subsection (c), a municipality having a population
exceeding 500,000 within that county and a school district in
a municipality having a population exceeding 500,000 within
that county must participate in the program of special
property tax relief within their taxing jurisdiction. This
subsection is a denial and limitation of home rule powers and
functions under subsection (g) of Section 6 of Article VII of
the Illinois Constitution.
(Source: P.A. 88-451; 89-127, eff. 1-1-96.)
(35 ILCS 250/20)
Sec. 20. Conditions of deferral or exemption.
(a) Any deferral or exemption of payment of an increase
in real property taxes granted under this Act shall be
limited to real property that meets both of the following
(1) The property is owned and occupied by a
(2) The property is the principal residence and
domicile of the longtime owner-occupant.
The corporate authorities of a county, by ordinance or
resolution, may impose additional criteria for qualifying for
a deferral or exemption under this Act including, but not
limited to, (i) requiring the owner-occupant to have owned
and occupied the same dwelling place as principal residence
and domicile for a period of more than 10 years, (ii)
establishing age criteria for eligibility of an
owner-occupant, and (iii) establishing income criteria for
eligibility of an owner-occupant.
(b) No penalties or interest shall accrue on the portion
of any deferral granted under this Act.
(c) Except as provided in subsection (d) of Section 15,
school districts and municipalities within a county to which
this Act applies may determine whether financial need, age,
or both, of the longtime owner-occupant shall be used to
(Source: P.A. 88-451; 88-669, eff. 11-29-94.)
Section 99. Effective date. This Act takes effect upon