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Public Act 91-0045
HB1327 Enrolled LRB9104599PTtm
AN ACT to amend the Property Tax Code by changing Section
15-172.
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 15-172 as follows:
(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 Disabled Persons Property Tax
Relief and Pharmaceutical Assistance Act.
"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.
"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 of $35,000 or less, (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 of
$35,000 or less, (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.
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.
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
65 years of age or older with a household income of $35,000
or less who is liable, by contract with the owner or owners
of record, for paying real property taxes on the property and
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 Nursing Home Care 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. The applications shall be
clearly marked as applications for the Senior Citizens
Assessment Freeze Homestead Exemption.
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 stating the nature
and extent of the condition, that, in the physician'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 stating the nature and extent of
the condition, and that, in the physician'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.
(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.
(Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
90-655, eff. 7-30-98.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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