Full Text of SB3638 96th General Assembly
SB3638ham001 96TH GENERAL ASSEMBLY
|
Executive Committee
Filed: 5/5/2010
|
|
09600SB3638ham001 |
|
LRB096 20196 HLH 41207 a |
|
| 1 |
| AMENDMENT TO SENATE BILL 3638
| 2 |
| AMENDMENT NO. ______. Amend Senate Bill 3638 by replacing | 3 |
| everything after the enacting clause with the following:
| 4 |
| "Section 5. The Department of Revenue Law of the
Civil | 5 |
| Administrative Code of Illinois is amended by adding Section | 6 |
| 2505-560 as follows: | 7 |
| (20 ILCS 2505/2505-560 new) | 8 |
| Sec. 2505-560. Homeowner Review Board. | 9 |
| (a) The purpose of this Section is to promote the health,
| 10 |
| welfare, and prosperity of all citizens of this State (i) by
| 11 |
| ensuring effective and democratic representation of taxpayers
| 12 |
| before all units of local government that impose taxes in those
| 13 |
| counties, (ii) by providing for taxpayer education on taxing | 14 |
| and
spending by those units of local government, and (iii) by
| 15 |
| promoting "sunshine in assessments" and transparency reforms.
| 16 |
| This purpose shall be deemed a statewide interest and not a
|
|
|
|
09600SB3638ham001 |
- 2 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| private or special concern. | 2 |
| (b) There is created a Homeowner Review Board, an advisory
| 3 |
| board within the Department of Revenue. The board shall consist
| 4 |
| of 7 members appointed by the Governor in consultation with the
| 5 |
| Director of Revenue. Members shall serve without compensation,
| 6 |
| except to the extent those members are employees of the
| 7 |
| Department of Revenue. | 8 |
| (c) The board shall perform the following functions: | 9 |
| (1) Oversee the implementation of P.A. 96-0122 | 10 |
| (effective
January 1, 2010). | 11 |
| (2) Make recommendations concerning improved
| 12 |
| communications between property tax officials and | 13 |
| taxpayers in
all counties of the State of Illinois. | 14 |
| (3) Make recommendations concerning the implementation | 15 |
| of
the transparency reform provisions of P.A. 96-0122 in | 16 |
| all
counties of the State of Illinois. | 17 |
| (4) Conduct a study on the manner in which Cook County
| 18 |
| assesses property. | 19 |
| (5) Examine ways in which properties are assessed,
| 20 |
| including computer assisted mass appraisal. | 21 |
| (6) Issue a report summarizing its findings within 180
| 22 |
| days of the effective date of this amendatory Act of the | 23 |
| 96th General Assembly. | 24 |
| (7) Maintain and administer a website cataloguing | 25 |
| taxpayer
assistance information linked to the Department | 26 |
| of Revenue's
website. |
|
|
|
09600SB3638ham001 |
- 3 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| (8) Conduct at least 2 public hearings to collect
| 2 |
| information on the topics on which it is required to | 3 |
| report. | 4 |
| Section 10. The Property Tax Code is amended by changing | 5 |
| Sections 15-167, 15-169, 15-170, and 15-176 as follows: | 6 |
| (35 ILCS 200/15-167) | 7 |
| Sec. 15-167. Returning Veterans' Homestead Exemption. | 8 |
| (a) Beginning with taxable year 2007, a homestead | 9 |
| exemption, limited to a reduction set forth under subsection | 10 |
| (b), from the property's value, as equalized or assessed by the | 11 |
| Department, is granted for property that is owned and occupied | 12 |
| as the principal residence of a veteran returning from an armed | 13 |
| conflict involving the armed forces of the United States who is | 14 |
| liable for paying real estate taxes on the property and is an | 15 |
| owner of record of the property or has a legal or equitable | 16 |
| interest therein as evidenced by a written instrument, except | 17 |
| for a leasehold interest, other than a leasehold interest of | 18 |
| land on which a single family residence is located, which is | 19 |
| occupied as the principal residence of a veteran returning from | 20 |
| an armed conflict involving the armed forces of the United | 21 |
| States who has an ownership interest therein, legal, equitable | 22 |
| or as a lessee, and on which he or she is liable for the payment | 23 |
| of property taxes. For purposes of the exemption under this | 24 |
| Section, "veteran" means an Illinois resident who has served as |
|
|
|
09600SB3638ham001 |
- 4 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| a member of the United States Armed Forces, a member of the | 2 |
| Illinois National Guard, or a member of the United States | 3 |
| Reserve Forces. | 4 |
| (b) In all counties, the reduction is $5,000 and only for | 5 |
| the taxable year in which the veteran returns from active duty | 6 |
| in an armed conflict involving the armed forces of the United | 7 |
| States. Beginning in taxable year 2010, the reduction shall | 8 |
| also be allowed for the taxable year after the taxable year in | 9 |
| which the veteran returns from active duty in an armed conflict | 10 |
| involving the armed forces of the United States. For land | 11 |
| improved with an apartment building owned and operated as a | 12 |
| cooperative, the maximum reduction from the value of the | 13 |
| property, as equalized by the Department, must be multiplied by | 14 |
| the number of apartments or units occupied by a veteran | 15 |
| returning from an armed conflict involving the armed forces of | 16 |
| the United States who is liable, by contract with the owner or | 17 |
| owners of record, for paying property taxes on the property and | 18 |
| is an owner of record of a legal or equitable interest in the | 19 |
| cooperative apartment building, other than a leasehold | 20 |
| interest. In a cooperative where a homestead exemption has been | 21 |
| granted, the cooperative association or the management firm of | 22 |
| the cooperative or facility shall credit the savings resulting | 23 |
| from that exemption only to the apportioned tax liability of | 24 |
| the owner or resident who qualified for the exemption. Any | 25 |
| person who willfully refuses to so credit the savings is guilty | 26 |
| of a Class B misdemeanor. |
|
|
|
09600SB3638ham001 |
- 5 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| (c) Application must be made during the application period | 2 |
| in effect for the county of his or her residence. The assessor | 3 |
| or chief county assessment officer may determine the | 4 |
| eligibility of residential property to receive the homestead | 5 |
| exemption provided by this Section by application, visual | 6 |
| inspection, questionnaire, or other reasonable methods. The | 7 |
| determination must be made in accordance with guidelines | 8 |
| established by the Department. | 9 |
| (d) The exemption under this Section is in addition to any | 10 |
| other homestead exemption provided in this Article 15. | 11 |
| Notwithstanding Sections 6 and 8 of the State Mandates Act, no | 12 |
| reimbursement by the State is required for the implementation | 13 |
| of any mandate created by this Section. | 14 |
| (Source: P.A. 95-644, eff. 10-12-07.) | 15 |
| (35 ILCS 200/15-169) | 16 |
| Sec. 15-169. Disabled veterans standard homestead | 17 |
| exemption. | 18 |
| (a) Beginning with taxable year 2007, an annual homestead | 19 |
| exemption, limited to the amounts set forth in subsection (b), | 20 |
| is granted for property that is used as a qualified residence | 21 |
| by a disabled veteran. | 22 |
| (b) The amount of the exemption under this Section is as | 23 |
| follows: | 24 |
| (1) for veterans with a service-connected disability | 25 |
| of at least (i) 75% for exemptions granted in taxable years |
|
|
|
09600SB3638ham001 |
- 6 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| 2007 through 2009 and (ii) 70% for exemptions granted in | 2 |
| taxable year 2010 and each taxable year thereafter , as | 3 |
| certified by the United States Department of Veterans | 4 |
| Affairs, the annual exemption is $5,000; and | 5 |
| (2) for veterans with a service-connected disability | 6 |
| of at least 50%, but less than (i) 75% for exemptions | 7 |
| granted in taxable years 2007 through 2009 and (ii) 70% for | 8 |
| exemptions granted in taxable year 2010 and each taxable | 9 |
| year thereafter , as certified by the United States | 10 |
| Department of Veterans Affairs, the annual exemption is | 11 |
| $2,500. | 12 |
| (c) The tax exemption under this Section carries over to | 13 |
| the benefit of the veteran's
surviving spouse as long as the | 14 |
| spouse holds the legal or
beneficial title to the homestead, | 15 |
| permanently resides
thereon, and does not remarry. If the | 16 |
| surviving spouse sells
the property, an exemption not to exceed | 17 |
| the amount granted
from the most recent ad valorem tax roll may | 18 |
| be transferred to
his or her new residence as long as it is | 19 |
| used as his or her
primary residence and he or she does not | 20 |
| remarry. | 21 |
| (d) The exemption under this Section applies for taxable | 22 |
| year 2007 and thereafter. A taxpayer who claims an exemption | 23 |
| under Section 15-165 or 15-168 may not claim an exemption under | 24 |
| this Section. | 25 |
| (e) Application must be made during the application period
| 26 |
| in effect for the county of his or her residence. The assessor
|
|
|
|
09600SB3638ham001 |
- 7 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| or chief county assessment officer may determine the
| 2 |
| eligibility of residential property to receive the homestead
| 3 |
| exemption provided by this Section by application, visual
| 4 |
| inspection, questionnaire, or other reasonable methods. The
| 5 |
| determination must be made in accordance with guidelines
| 6 |
| established by the Department. | 7 |
| (f) For the purposes of this Section: | 8 |
| "Qualified residence" means real
property, but less any | 9 |
| portion of that property that is used for
commercial purposes, | 10 |
| with an equalized assessed value of less than $250,000 that is | 11 |
| the disabled veteran's primary residence. Property rented for | 12 |
| more than 6 months is
presumed to be used for commercial | 13 |
| purposes. | 14 |
| "Veteran" means an Illinois resident who has served as a
| 15 |
| member of the United States Armed Forces on active duty or
| 16 |
| State active duty, a member of the Illinois National Guard, or
| 17 |
| a member of the United States Reserve Forces and who has | 18 |
| received an honorable discharge. | 19 |
| (Source: P.A. 95-644, eff. 10-12-07.) | 20 |
| (35 ILCS 200/15-170) | 21 |
| (Text of Section before amendment by P.A. 96-339 ) | 22 |
| Sec. 15-170. Senior Citizens Homestead Exemption. An | 23 |
| annual homestead
exemption limited, except as described here | 24 |
| with relation to cooperatives or
life care facilities, to a
| 25 |
| maximum reduction set forth below from the property's value, as |
|
|
|
09600SB3638ham001 |
- 8 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| equalized or
assessed by the Department, is granted for | 2 |
| property that is occupied as a
residence by a person 65 years | 3 |
| of age or older who is liable for paying real
estate taxes on | 4 |
| the property and is an owner of record of the property or has a
| 5 |
| legal or equitable interest therein as evidenced by a written | 6 |
| instrument,
except for a leasehold interest, other than a | 7 |
| leasehold interest of land on
which a single family residence | 8 |
| is located, which is occupied as a residence by
a person 65 | 9 |
| years or older who has an ownership interest therein, legal,
| 10 |
| equitable or as a lessee, and on which he or she is liable for | 11 |
| the payment
of property taxes. Before taxable year 2004, the | 12 |
| maximum reduction shall be $2,500 in counties with
3,000,000 or | 13 |
| more inhabitants and $2,000 in all other counties. For taxable | 14 |
| years 2004 through 2005, the maximum reduction shall be $3,000 | 15 |
| in all counties. For taxable years 2006 and 2007, the maximum | 16 |
| reduction shall be $3,500 and, for taxable years 2008 and | 17 |
| thereafter, the maximum reduction is $4,000 in all counties.
| 18 |
| For land
improved with an apartment building owned and | 19 |
| operated as a cooperative, the maximum reduction from the value | 20 |
| of the property, as
equalized
by the Department, shall be | 21 |
| multiplied by the number of apartments or units
occupied by a | 22 |
| person 65 years of age or older who is liable, by contract with
| 23 |
| the owner or owners of record, for paying property taxes on the | 24 |
| property and
is an owner of record of a legal or equitable | 25 |
| interest in the cooperative
apartment building, other than a | 26 |
| leasehold interest. For land improved with
a life care |
|
|
|
09600SB3638ham001 |
- 9 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| facility, the maximum reduction from the value of the property, | 2 |
| as
equalized by the Department, shall be multiplied by the | 3 |
| number of apartments or
units occupied by persons 65 years of | 4 |
| age or older, irrespective of any legal,
equitable, or | 5 |
| leasehold interest in the facility, who are liable, under a
| 6 |
| contract with the owner or owners of record of the facility, | 7 |
| for paying
property taxes on the property. In a
cooperative or | 8 |
| a life care facility where a
homestead exemption has been | 9 |
| granted, the cooperative association or the
management firm of | 10 |
| the cooperative or facility shall credit the savings
resulting | 11 |
| from that exemption only to
the apportioned tax liability of | 12 |
| the owner or resident who qualified for
the exemption.
Any | 13 |
| person who willfully refuses to so credit the savings shall be | 14 |
| guilty of a
Class B misdemeanor. Under this Section and | 15 |
| Sections 15-175, 15-176, and 15-177, "life care
facility" means | 16 |
| a facility, as defined in Section 2 of the Life Care Facilities
| 17 |
| Act, with which the applicant for the homestead exemption has a | 18 |
| life care
contract as defined in that Act. | 19 |
| When a homestead exemption has been granted under this | 20 |
| Section and the person
qualifying subsequently becomes a | 21 |
| resident of a facility licensed under the
Assisted Living and | 22 |
| Shared Housing Act or the Nursing Home Care Act, the exemption | 23 |
| shall continue so long as the residence
continues to be | 24 |
| occupied by the qualifying person's spouse if the spouse is 65
| 25 |
| years of age or older, or if the residence remains unoccupied | 26 |
| but is still
owned by the person qualified for the homestead |
|
|
|
09600SB3638ham001 |
- 10 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| exemption. | 2 |
| A person who will be 65 years of age
during the current | 3 |
| assessment year
shall
be eligible to apply for the homestead | 4 |
| exemption during that assessment
year.
Application shall be | 5 |
| made during the application period in effect for the
county of | 6 |
| his residence. | 7 |
| Beginning with assessment year 2003, for taxes payable in | 8 |
| 2004,
property
that is first occupied as a residence after | 9 |
| January 1 of any assessment year by
a person who is eligible | 10 |
| for the senior citizens homestead exemption under this
Section | 11 |
| must be granted a pro-rata exemption for the assessment year. | 12 |
| The
amount of the pro-rata exemption is the exemption
allowed | 13 |
| in the county under this Section divided by 365 and multiplied | 14 |
| by the
number of days during the assessment year the property | 15 |
| is occupied as a
residence by a
person eligible for the | 16 |
| exemption under this Section. The chief county
assessment | 17 |
| officer must adopt reasonable procedures to establish | 18 |
| eligibility
for this pro-rata exemption. | 19 |
| The assessor or chief county assessment officer may | 20 |
| determine the eligibility
of a life care facility to receive | 21 |
| the benefits provided by this Section, by
affidavit, | 22 |
| application, visual inspection, questionnaire or other | 23 |
| reasonable
methods in order to insure that the tax savings | 24 |
| resulting from the exemption
are credited by the management | 25 |
| firm to the apportioned tax liability of each
qualifying | 26 |
| resident. The assessor may request reasonable proof that the
|
|
|
|
09600SB3638ham001 |
- 11 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| management firm has so credited the exemption. | 2 |
| The chief county assessment officer of each county with | 3 |
| less than 3,000,000
inhabitants shall provide to each person | 4 |
| allowed a homestead exemption under
this Section a form to | 5 |
| designate any other person to receive a
duplicate of any notice | 6 |
| of delinquency in the payment of taxes assessed and
levied | 7 |
| under this Code on the property of the person receiving the | 8 |
| exemption.
The duplicate notice shall be in addition to the | 9 |
| notice required to be
provided to the person receiving the | 10 |
| exemption, and shall be given in the
manner required by this | 11 |
| Code. The person filing the request for the duplicate
notice | 12 |
| shall pay a fee of $5 to cover administrative costs to the | 13 |
| supervisor of
assessments, who shall then file the executed | 14 |
| designation with the county
collector. Notwithstanding any | 15 |
| other provision of this Code to the contrary,
the filing of | 16 |
| such an executed designation requires the county collector to
| 17 |
| provide duplicate notices as indicated by the designation. A | 18 |
| designation may
be rescinded by the person who executed such | 19 |
| designation at any time, in the
manner and form required by the | 20 |
| chief county assessment officer. | 21 |
| The assessor or chief county assessment officer may | 22 |
| determine the
eligibility of residential property to receive | 23 |
| the homestead exemption provided
by this Section by | 24 |
| application, visual inspection, questionnaire or other
| 25 |
| reasonable methods. The determination shall be made in | 26 |
| accordance with
guidelines established by the Department. |
|
|
|
09600SB3638ham001 |
- 12 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| Beginning in taxable year 2010, each taxpayer who has been | 2 |
| granted an exemption under this Section must reapply on an | 3 |
| annual basis. The chief county assessment officer shall mail | 4 |
| the application to the taxpayer. In counties with less than | 5 |
| 3,000,000 inhabitants, the county board may by
resolution | 6 |
| provide that if a person has been granted a homestead exemption
| 7 |
| under this Section, the person qualifying need not reapply for | 8 |
| the exemption. | 9 |
| In counties with less than 3,000,000 inhabitants, if the | 10 |
| assessor or chief
county assessment officer requires annual | 11 |
| application for verification of
eligibility for an exemption | 12 |
| once granted under this Section, the application
shall be | 13 |
| mailed to the taxpayer. | 14 |
| The assessor or chief county assessment officer shall | 15 |
| notify each person
who qualifies for an exemption under this | 16 |
| Section that the person may also
qualify for deferral of real | 17 |
| estate taxes under the Senior Citizens Real Estate
Tax Deferral | 18 |
| Act. The notice shall set forth the qualifications needed for
| 19 |
| deferral of real estate taxes, the address and telephone number | 20 |
| of
county collector, and a
statement that applications for | 21 |
| deferral of real estate taxes may be obtained
from the county | 22 |
| collector. | 23 |
| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 24 |
| no
reimbursement by the State is required for the | 25 |
| implementation of any mandate
created by this Section. | 26 |
| (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; |
|
|
|
09600SB3638ham001 |
- 13 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| 96-355, eff. 1-1-10.) | 2 |
| (Text of Section after amendment by P.A. 96-339 ) | 3 |
| Sec. 15-170. Senior Citizens Homestead Exemption. An | 4 |
| annual homestead
exemption limited, except as described here | 5 |
| with relation to cooperatives or
life care facilities, to a
| 6 |
| maximum reduction set forth below from the property's value, as | 7 |
| equalized or
assessed by the Department, is granted for | 8 |
| property that is occupied as a
residence by a person 65 years | 9 |
| of age or older who is liable for paying real
estate taxes on | 10 |
| the property and is an owner of record of the property or has a
| 11 |
| legal or equitable interest therein as evidenced by a written | 12 |
| instrument,
except for a leasehold interest, other than a | 13 |
| leasehold interest of land on
which a single family residence | 14 |
| is located, which is occupied as a residence by
a person 65 | 15 |
| years or older who has an ownership interest therein, legal,
| 16 |
| equitable or as a lessee, and on which he or she is liable for | 17 |
| the payment
of property taxes. Before taxable year 2004, the | 18 |
| maximum reduction shall be $2,500 in counties with
3,000,000 or | 19 |
| more inhabitants and $2,000 in all other counties. For taxable | 20 |
| years 2004 through 2005, the maximum reduction shall be $3,000 | 21 |
| in all counties. For taxable years 2006 and 2007, the maximum | 22 |
| reduction shall be $3,500 and, for taxable years 2008 and | 23 |
| thereafter, the maximum reduction is $4,000 in all counties.
| 24 |
| For land
improved with an apartment building owned and | 25 |
| operated as a cooperative, the maximum reduction from the value |
|
|
|
09600SB3638ham001 |
- 14 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| of the property, as
equalized
by the Department, shall be | 2 |
| multiplied by the number of apartments or units
occupied by a | 3 |
| person 65 years of age or older who is liable, by contract with
| 4 |
| the owner or owners of record, for paying property taxes on the | 5 |
| property and
is an owner of record of a legal or equitable | 6 |
| interest in the cooperative
apartment building, other than a | 7 |
| leasehold interest. For land improved with
a life care | 8 |
| facility, the maximum reduction from the value of the property, | 9 |
| as
equalized by the Department, shall be multiplied by the | 10 |
| number of apartments or
units occupied by persons 65 years of | 11 |
| age or older, irrespective of any legal,
equitable, or | 12 |
| leasehold interest in the facility, who are liable, under a
| 13 |
| contract with the owner or owners of record of the facility, | 14 |
| for paying
property taxes on the property. In a
cooperative or | 15 |
| a life care facility where a
homestead exemption has been | 16 |
| granted, the cooperative association or the
management firm of | 17 |
| the cooperative or facility shall credit the savings
resulting | 18 |
| from that exemption only to
the apportioned tax liability of | 19 |
| the owner or resident who qualified for
the exemption.
Any | 20 |
| person who willfully refuses to so credit the savings shall be | 21 |
| guilty of a
Class B misdemeanor. Under this Section and | 22 |
| Sections 15-175, 15-176, and 15-177, "life care
facility" means | 23 |
| a facility, as defined in Section 2 of the Life Care Facilities
| 24 |
| Act, with which the applicant for the homestead exemption has a | 25 |
| life care
contract as defined in that Act. | 26 |
| When a homestead exemption has been granted under this |
|
|
|
09600SB3638ham001 |
- 15 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| Section and the person
qualifying subsequently becomes a | 2 |
| resident of a facility licensed under the Assisted Living and | 3 |
| Shared Housing Act , or the Nursing Home Care Act , or the MR/DD | 4 |
| Community Care Act, the exemption shall continue so long as the | 5 |
| residence
continues to be occupied by the qualifying person's | 6 |
| spouse if the spouse is 65
years of age or older, or if the | 7 |
| residence remains unoccupied but is still
owned by the person | 8 |
| qualified for the homestead exemption. | 9 |
| A person who will be 65 years of age
during the current | 10 |
| assessment year
shall
be eligible to apply for the homestead | 11 |
| exemption during that assessment
year.
Application shall be | 12 |
| made during the application period in effect for the
county of | 13 |
| his residence. | 14 |
| Beginning with assessment year 2003, for taxes payable in | 15 |
| 2004,
property
that is first occupied as a residence after | 16 |
| January 1 of any assessment year by
a person who is eligible | 17 |
| for the senior citizens homestead exemption under this
Section | 18 |
| must be granted a pro-rata exemption for the assessment year. | 19 |
| The
amount of the pro-rata exemption is the exemption
allowed | 20 |
| in the county under this Section divided by 365 and multiplied | 21 |
| by the
number of days during the assessment year the property | 22 |
| is occupied as a
residence by a
person eligible for the | 23 |
| exemption under this Section. The chief county
assessment | 24 |
| officer must adopt reasonable procedures to establish | 25 |
| eligibility
for this pro-rata exemption. | 26 |
| The assessor or chief county assessment officer may |
|
|
|
09600SB3638ham001 |
- 16 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| determine the eligibility
of a life care facility to receive | 2 |
| the benefits provided by this Section, by
affidavit, | 3 |
| application, visual inspection, questionnaire or other | 4 |
| reasonable
methods in order to insure that the tax savings | 5 |
| resulting from the exemption
are credited by the management | 6 |
| firm to the apportioned tax liability of each
qualifying | 7 |
| resident. The assessor may request reasonable proof that the
| 8 |
| management firm has so credited the exemption. | 9 |
| The chief county assessment officer of each county with | 10 |
| less than 3,000,000
inhabitants shall provide to each person | 11 |
| allowed a homestead exemption under
this Section a form to | 12 |
| designate any other person to receive a
duplicate of any notice | 13 |
| of delinquency in the payment of taxes assessed and
levied | 14 |
| under this Code on the property of the person receiving the | 15 |
| exemption.
The duplicate notice shall be in addition to the | 16 |
| notice required to be
provided to the person receiving the | 17 |
| exemption, and shall be given in the
manner required by this | 18 |
| Code. The person filing the request for the duplicate
notice | 19 |
| shall pay a fee of $5 to cover administrative costs to the | 20 |
| supervisor of
assessments, who shall then file the executed | 21 |
| designation with the county
collector. Notwithstanding any | 22 |
| other provision of this Code to the contrary,
the filing of | 23 |
| such an executed designation requires the county collector to
| 24 |
| provide duplicate notices as indicated by the designation. A | 25 |
| designation may
be rescinded by the person who executed such | 26 |
| designation at any time, in the
manner and form required by the |
|
|
|
09600SB3638ham001 |
- 17 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| chief county assessment officer. | 2 |
| The assessor or chief county assessment officer may | 3 |
| determine the
eligibility of residential property to receive | 4 |
| the homestead exemption provided
by this Section by | 5 |
| application, visual inspection, questionnaire or other
| 6 |
| reasonable methods. The determination shall be made in | 7 |
| accordance with
guidelines established by the Department. | 8 |
| Beginning in taxable year 2010, each taxpayer who has been | 9 |
| granted an exemption under this Section must reapply on an | 10 |
| annual basis. The chief county assessment officer shall mail | 11 |
| the application to the taxpayer. In counties with less than | 12 |
| 3,000,000 inhabitants, the county board may by
resolution | 13 |
| provide that if a person has been granted a homestead exemption
| 14 |
| under this Section, the person qualifying need not reapply for | 15 |
| the exemption. | 16 |
| In counties with less than 3,000,000 inhabitants, if the | 17 |
| assessor or chief
county assessment officer requires annual | 18 |
| application for verification of
eligibility for an exemption | 19 |
| once granted under this Section, the application
shall be | 20 |
| mailed to the taxpayer. | 21 |
| The assessor or chief county assessment officer shall | 22 |
| notify each person
who qualifies for an exemption under this | 23 |
| Section that the person may also
qualify for deferral of real | 24 |
| estate taxes under the Senior Citizens Real Estate
Tax Deferral | 25 |
| Act. The notice shall set forth the qualifications needed for
| 26 |
| deferral of real estate taxes, the address and telephone number |
|
|
|
09600SB3638ham001 |
- 18 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| of
county collector, and a
statement that applications for | 2 |
| deferral of real estate taxes may be obtained
from the county | 3 |
| collector. | 4 |
| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 5 |
| no
reimbursement by the State is required for the | 6 |
| implementation of any mandate
created by this Section. | 7 |
| (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | 8 |
| 96-339, eff. 7-1-10; 96-355, eff. 1-1-10; revised 9-25-09.) | 9 |
| (35 ILCS 200/15-176) | 10 |
| Sec. 15-176. Alternative general homestead exemption. | 11 |
| (a) For the assessment years as determined under subsection | 12 |
| (j), in any county that has elected, by an ordinance in | 13 |
| accordance with subsection (k), to be subject to the provisions | 14 |
| of this Section in lieu of the provisions of Section 15-175, | 15 |
| homestead property is
entitled to
an annual homestead exemption | 16 |
| equal to a reduction in the property's equalized
assessed
value | 17 |
| calculated as provided in this Section. | 18 |
| (b) As used in this Section: | 19 |
| (1) "Assessor" means the supervisor of assessments or | 20 |
| the chief county assessment officer of each county. | 21 |
| (2) "Adjusted homestead value" means the lesser of the | 22 |
| following values: | 23 |
| (A) The property's base homestead value increased | 24 |
| by 7% for each
tax year after the base year through and | 25 |
| including the current tax year, or, if the property is |
|
|
|
09600SB3638ham001 |
- 19 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| sold or ownership is otherwise transferred, the | 2 |
| property's base homestead value increased by 7% for | 3 |
| each tax year after the year of the sale or transfer | 4 |
| through and including the current tax year. The | 5 |
| increase by 7% each year is an increase by 7% over the | 6 |
| prior year. | 7 |
| (B) The property's equalized assessed value for | 8 |
| the current tax
year minus: (i) $4,500 in Cook County | 9 |
| or $3,500 in all other counties in tax year 2003;
(ii) | 10 |
| $5,000 in all counties in tax years 2004 and 2005; and | 11 |
| (iii) the lesser of the amount of the general homestead | 12 |
| exemption under Section 15-175 or an amount equal to | 13 |
| the increase in the equalized assessed value for the | 14 |
| current tax year above the equalized assessed value for | 15 |
| 1977 in tax year 2006 and thereafter. | 16 |
| (3) "Base homestead value". | 17 |
| (A) Except as provided in subdivision (b)(3)(A-5) | 18 |
| or (b)(3)(B), "base homestead value" means the | 19 |
| equalized assessed value of the property for the base | 20 |
| year
prior to exemptions, minus (i) $4,500 in Cook | 21 |
| County or $3,500 in all other counties in tax year | 22 |
| 2003, (ii) $5,000 in all counties in tax years
2004 and | 23 |
| 2005, or (iii) the lesser of the amount of the general | 24 |
| homestead exemption under Section 15-175 or an amount | 25 |
| equal to the increase in the equalized assessed value | 26 |
| for the current tax year above the equalized assessed |
|
|
|
09600SB3638ham001 |
- 20 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| value for 1977 in tax year 2006 and
thereafter, | 2 |
| provided that it was assessed for that
year as | 3 |
| residential property qualified for any of the | 4 |
| homestead exemptions
under Sections 15-170 through | 5 |
| 15-175 of this Code, then in force, and
further | 6 |
| provided that the property's assessment was not based | 7 |
| on a reduced
assessed value resulting from a temporary | 8 |
| irregularity in the property for
that year. Except as | 9 |
| provided in subdivision (b)(3)(B), if the property did | 10 |
| not have a
residential
equalized assessed value for the | 11 |
| base year, then "base homestead value" means the base
| 12 |
| homestead value established by the assessor under | 13 |
| subsection (c). | 14 |
| (A-5) On or before September 1, 2007, in Cook | 15 |
| County, the base homestead value, as set forth under | 16 |
| subdivision (b)(3)(A) and except as provided under | 17 |
| subdivision (b) (3) (B), must be recalculated as the | 18 |
| equalized assessed value of the property for the base | 19 |
| year, prior to exemptions, minus: | 20 |
| (1) if the general assessment year for the | 21 |
| property was 2003, the lesser of (i) $4,500 or (ii) | 22 |
| the amount equal to the increase in equalized | 23 |
| assessed value for the 2002 tax year above the | 24 |
| equalized assessed value for 1977; | 25 |
| (2) if the general assessment year for the | 26 |
| property was 2004, the lesser of (i) $4,500 or (ii) |
|
|
|
09600SB3638ham001 |
- 21 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| the amount equal to the increase in equalized | 2 |
| assessed value for the 2003 tax year above the | 3 |
| equalized assessed value for 1977; | 4 |
| (3) if the general assessment year for the | 5 |
| property was 2005, the lesser of (i) $5,000 or (ii) | 6 |
| the amount equal to the increase in equalized | 7 |
| assessed value for the 2004 tax year above the | 8 |
| equalized assessed value for 1977.
| 9 |
| (B) If the property is sold or ownership is | 10 |
| otherwise transferred, other than sales or transfers | 11 |
| between spouses or between a parent and a child, "base | 12 |
| homestead value" means the equalized assessed value of | 13 |
| the property at the time of the sale or transfer prior | 14 |
| to exemptions, minus: (i) $4,500 in Cook County or | 15 |
| $3,500 in all other counties in tax year 2003; (ii) | 16 |
| $5,000 in all counties in tax years 2004 and 2005; and | 17 |
| (iii) the lesser of the amount of the general homestead | 18 |
| exemption under Section 15-175 or an amount equal to | 19 |
| the increase in the equalized assessed value for the | 20 |
| current tax year above the equalized assessed value for | 21 |
| 1977 in tax year 2006 and thereafter, provided that it | 22 |
| was assessed as residential property qualified for any | 23 |
| of the homestead exemptions
under Sections 15-170 | 24 |
| through 15-175 of this Code, then in force, and
further | 25 |
| provided that the property's assessment was not based | 26 |
| on a reduced
assessed value resulting from a temporary |
|
|
|
09600SB3638ham001 |
- 22 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| irregularity in the property. | 2 |
| (3.5) "Base year" means (i) tax year 2002 in Cook | 3 |
| County or (ii) tax year 2005 or 2006 in all other counties | 4 |
| in accordance with the designation made by the county as | 5 |
| provided in subsection (k).
| 6 |
| (4) "Current tax year" means the tax year for which the | 7 |
| exemption under
this Section is being applied. | 8 |
| (5) "Equalized assessed value" means the property's | 9 |
| assessed value as
equalized by the Department. | 10 |
| (6) "Homestead" or "homestead property" means: | 11 |
| (A) Residential property that as of January 1 of | 12 |
| the tax year is
occupied by its owner or owners as his, | 13 |
| her, or their principal dwelling
place, or that is a | 14 |
| leasehold interest on which a single family residence | 15 |
| is
situated, that is occupied as a residence by a | 16 |
| person who has a legal or
equitable interest therein | 17 |
| evidenced by a written instrument, as an owner
or as a | 18 |
| lessee, and on which the person is liable for the | 19 |
| payment of
property taxes. Residential units in an | 20 |
| apartment building owned and
operated as a | 21 |
| cooperative, or as a life care facility, which are | 22 |
| occupied by
persons who hold a legal or equitable | 23 |
| interest in the cooperative apartment
building or life | 24 |
| care facility as owners or lessees, and who are liable | 25 |
| by
contract for the payment of property taxes, shall be | 26 |
| included within this
definition of homestead property. |
|
|
|
09600SB3638ham001 |
- 23 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| (B) A homestead includes the dwelling place, | 2 |
| appurtenant
structures, and so much of the surrounding | 3 |
| land constituting the parcel on
which the dwelling | 4 |
| place is situated as is used for residential purposes. | 5 |
| If
the assessor has established a specific legal | 6 |
| description for a portion of
property constituting the | 7 |
| homestead, then the homestead shall be limited to
the | 8 |
| property within that description. | 9 |
| (7) "Life care facility" means a facility as defined in | 10 |
| Section 2 of the
Life
Care Facilities Act. | 11 |
| (c) If the property did not have a residential equalized | 12 |
| assessed value for
the base year as provided in subdivision | 13 |
| (b)(3)(A) of this Section, then the assessor
shall first | 14 |
| determine an initial value for the property by comparison with
| 15 |
| assessed values for the base year of other properties having | 16 |
| physical and
economic characteristics similar to those of the | 17 |
| subject property, so that the
initial value is uniform in | 18 |
| relation to assessed values of those other
properties for the | 19 |
| base year. The product of the initial value multiplied by
the | 20 |
| equalized factor for the base year for homestead properties in | 21 |
| that county, less: (i) $4,500 in Cook County or $3,500 in all | 22 |
| other counties in tax years 2003; (ii) $5,000 in all counties | 23 |
| in tax year 2004 and 2005; and (iii) the lesser of the amount | 24 |
| of the general homestead exemption under Section 15-175 or an | 25 |
| amount equal to the increase in the equalized assessed value | 26 |
| for the current tax year above the equalized assessed value for |
|
|
|
09600SB3638ham001 |
- 24 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| 1977 in tax year 2006 and thereafter, is the base homestead | 2 |
| value. | 3 |
| For any tax year for which the assessor determines or | 4 |
| adjusts an initial
value and
hence a base homestead value under | 5 |
| this subsection (c), the initial value shall
be subject
to | 6 |
| review by the same procedures applicable to assessed values | 7 |
| established
under this
Code for that tax year. | 8 |
| (d) The base homestead value shall remain constant, except | 9 |
| that the assessor
may
revise it under the following | 10 |
| circumstances: | 11 |
| (1) If the equalized assessed value of a homestead | 12 |
| property for the current
tax year is less than the previous | 13 |
| base homestead value for that property, then the
current | 14 |
| equalized assessed value (provided it is not based on a | 15 |
| reduced assessed
value resulting from a temporary | 16 |
| irregularity in the property) shall become the
base | 17 |
| homestead value in subsequent tax years. | 18 |
| (2) For any year in which new buildings, structures, or | 19 |
| other
improvements are constructed on the homestead | 20 |
| property that would increase its
assessed value, the | 21 |
| assessor shall adjust the base homestead value as provided | 22 |
| in
subsection (c) of this Section with due regard to the | 23 |
| value added by the new
improvements. | 24 |
| (3) If the property is sold or ownership is otherwise | 25 |
| transferred, the base homestead value of the property shall | 26 |
| be adjusted as provided in subdivision (b)(3)(B). This item |
|
|
|
09600SB3638ham001 |
- 25 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| (3) does not apply to sales or transfers between spouses or | 2 |
| between a parent and a child. | 3 |
| (4) the recalculation required in Cook County under | 4 |
| subdivision (b)(3)(A-5).
| 5 |
| (e) The amount of the exemption under this Section is the | 6 |
| equalized assessed
value of the homestead property for the | 7 |
| current tax year, minus the adjusted homestead
value, with the | 8 |
| following exceptions: | 9 |
| (1) In Cook County, the exemption under this Section | 10 |
| shall not exceed $20,000 for any taxable year through tax | 11 |
| year: | 12 |
| (i) 2005, if the general assessment year for the
| 13 |
| property is 2003; | 14 |
| (ii) 2006, if the general assessment year for the
| 15 |
| property is 2004; or | 16 |
| (iii) 2007, if the general assessment year for the
| 17 |
| property is 2005. | 18 |
| (1.1) Thereafter, in Cook County, and in all other | 19 |
| counties, the exemption is as follows: | 20 |
| (i) if the general assessment year for the property | 21 |
| is 2006, then the exemption may not exceed: $33,000 for | 22 |
| taxable year 2006; $26,000 for taxable year 2007; and | 23 |
| $20,000 for taxable years year 2008 and 2009; $16,000 | 24 |
| for taxable year 2010; and $12,000 for taxable year | 25 |
| 2011 ; | 26 |
| (ii) if the general assessment year for the |
|
|
|
09600SB3638ham001 |
- 26 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| property is 2007, then the exemption may not exceed: | 2 |
| $33,000 for taxable year 2007; $26,000 for taxable year | 3 |
| 2008; and $20,000 for taxable years year 2009 and 2010; | 4 |
| $16,000 for taxable year 2011; and $12,000 for taxable | 5 |
| year 2012 ; and | 6 |
| (iii) if the general assessment year for the | 7 |
| property is 2008, then the exemption may not exceed: | 8 |
| $33,000 for taxable year 2008; $26,000 for taxable year | 9 |
| 2009; and $20,000 for taxable years year 2010 and 2011; | 10 |
| $16,000 for taxable year 2012; and $12,000 for taxable | 11 |
| year 2013 . | 12 |
| (1.5) In Cook County, for the 2006 taxable year only, the | 13 |
| maximum amount of the exemption set forth under subsection | 14 |
| (e)(1.1)(i) of this Section may be increased: (i) by $7,000 if | 15 |
| the equalized assessed value of the property in that taxable | 16 |
| year exceeds the equalized assessed value of that property in | 17 |
| 2002 by 100% or more; or (ii) by $2,000 if the equalized | 18 |
| assessed value of the property in that taxable year exceeds the | 19 |
| equalized assessed value of that property in 2002 by more than | 20 |
| 80% but less than 100%.
| 21 |
| (2) In the case of homestead property that also | 22 |
| qualifies for
the exemption under Section 15-172, the | 23 |
| property is entitled to the exemption under
this Section, | 24 |
| limited to the amount of (i) $4,500 in Cook County or | 25 |
| $3,500 in all other counties in tax year 2003, (ii) $5,000 | 26 |
| in all counties in tax years 2004 and 2005, or (iii) the |
|
|
|
09600SB3638ham001 |
- 27 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| lesser of the amount of the general homestead exemption | 2 |
| under Section 15-175 or an amount equal to the increase in | 3 |
| the equalized assessed value for the current tax year above | 4 |
| the equalized assessed value for 1977 in tax year 2006 and | 5 |
| thereafter. | 6 |
| (f) In the case of an apartment building owned and operated | 7 |
| as a cooperative, or
as a life care facility, that contains | 8 |
| residential units that qualify as homestead property
under this | 9 |
| Section, the maximum cumulative exemption amount attributed to | 10 |
| the entire
building or facility shall not exceed the sum of the | 11 |
| exemptions calculated for each
qualified residential unit. The | 12 |
| cooperative association, management firm, or other person
or | 13 |
| entity that manages or controls the cooperative apartment | 14 |
| building or life care facility
shall credit the exemption | 15 |
| attributable to each residential unit only to the apportioned | 16 |
| tax
liability of the owner or other person responsible for | 17 |
| payment of taxes as to that unit.
Any person who willfully | 18 |
| refuses to so credit the exemption is guilty of a Class B
| 19 |
| misdemeanor. | 20 |
| (g) When married persons maintain separate residences, the | 21 |
| exemption provided
under this Section shall be claimed by only | 22 |
| one such person and for only one residence. | 23 |
| (h) In the event of a sale or other transfer in ownership | 24 |
| of the homestead property, the exemption under this
Section | 25 |
| shall remain in effect for the remainder of the tax year and be | 26 |
| calculated using the same base homestead value in which the |
|
|
|
09600SB3638ham001 |
- 28 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| sale or transfer occurs, but (other than for sales or transfers | 2 |
| between spouses or between a parent and a child) shall be | 3 |
| calculated for any subsequent tax year using the new base | 4 |
| homestead value as provided in subdivision (b)(3)(B).
The | 5 |
| assessor may require the new owner of the property to apply for | 6 |
| the exemption in the
following year. | 7 |
| (i) The assessor may determine whether property qualifies | 8 |
| as a homestead under
this Section by application, visual | 9 |
| inspection, questionnaire, or other
reasonable methods.
Each | 10 |
| year, at the time the assessment books are certified to the | 11 |
| county clerk
by the board
of review, the assessor shall furnish | 12 |
| to the county clerk a list of the
properties qualified
for the | 13 |
| homestead exemption under this Section. The list shall note the | 14 |
| base
homestead
value of each property to be used in the | 15 |
| calculation of the exemption for the
current tax
year. | 16 |
| (j) In counties with 3,000,000 or more inhabitants, the | 17 |
| provisions of this Section apply as follows: | 18 |
| (1) If the general assessment year for the property is | 19 |
| 2003, this Section
applies for assessment years 2003 | 20 |
| through 2011 , 2004, 2005, 2006, 2007, and 2008 .
| 21 |
| Thereafter, the provisions of Section 15-175 apply. | 22 |
| (2) If the general assessment year for the property is | 23 |
| 2004, this Section
applies for assessment years 2004 | 24 |
| through 2012 , 2005, 2006, 2007, 2008, and 2009 .
| 25 |
| Thereafter, the provisions of Section 15-175 apply. | 26 |
| (3) If the general assessment year for the property is |
|
|
|
09600SB3638ham001 |
- 29 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| 2005, this Section
applies for assessment years 2005 | 2 |
| through 2013 , 2006, 2007, 2008, 2009, and 2010 .
| 3 |
| Thereafter, the provisions of Section 15-175 apply. | 4 |
| In counties with less than 3,000,000 inhabitants, this | 5 |
| Section applies for assessment years (i) 2006, 2007, and 2008, | 6 |
| and 2009 if tax year 2005 is the designated base year or (ii) | 7 |
| 2007, 2008, 2009, and 2010 if tax year 2006 is the designated | 8 |
| base year. Thereafter, the provisions of Section 15-175 apply. | 9 |
| (k) To be subject to the provisions of this Section in lieu | 10 |
| of Section 15-175, a county must adopt an ordinance to subject | 11 |
| itself to the provisions of this Section within 6 months after | 12 |
| the effective date of this amendatory Act of the 95th General | 13 |
| Assembly. In a county other than Cook County, the ordinance | 14 |
| must designate either tax year 2005
or tax year 2006
as the | 15 |
| base year.
| 16 |
| (l) Notwithstanding Sections 6 and 8 of the State Mandates | 17 |
| Act, no
reimbursement
by the State is required for the | 18 |
| implementation of any mandate created by this
Section. | 19 |
| (Source: P.A. 95-644, eff. 10-12-07.) | 20 |
| Section 95. No acceleration or delay. Where this Act makes | 21 |
| changes in a statute that is represented in this Act by text | 22 |
| that is not yet or no longer in effect (for example, a Section | 23 |
| represented by multiple versions), the use of that text does | 24 |
| not accelerate or delay the taking effect of (i) the changes | 25 |
| made by this Act or (ii) provisions derived from any other |
|
|
|
09600SB3638ham001 |
- 30 - |
LRB096 20196 HLH 41207 a |
|
| 1 |
| Public Act.
| 2 |
| Section 99. Effective date. This Act takes effect upon | 3 |
| becoming law.".
|
|