State of Illinois
91st General Assembly
Legislation

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91_SB0861sam001

 










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 1                    AMENDMENT TO SENATE BILL 861

 2        AMENDMENT NO.     .  Amend Senate Bill 861  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section   5.   The  Property  Tax  Code  is  amended  by
 5    changing Section 15-172 as follows:

 6        (35 ILCS 200/15-172)
 7        Sec.  15-172. Senior Citizens Assessment Freeze Homestead
 8    Exemption.
 9        (a)  This Section may be cited  as  the  Senior  Citizens
10    Assessment Freeze Homestead Exemption.
11        (b)  As used in this Section:
12        "Applicant"   means   an  individual  who  has  filed  an
13    application under this Section.
14        "Base amount" means  the  base  year  equalized  assessed
15    value  of  the  residence  plus  the  first  year's equalized
16    assessed value of any added improvements which increased  the
17    assessed value of the residence after the base year.
18        "Base  year"  means the taxable year prior to the taxable
19    year for which the applicant first qualifies and applies  for
20    the  exemption  provided  that  in the prior taxable year the
21    property was improved with a  permanent  structure  that  was
22    occupied  as  a residence by the applicant who was liable for
 
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 1    paying real property taxes on the property and who was either
 2    (i) an owner of record  of  the  property  or  had  legal  or
 3    equitable  interest in the property as evidenced by a written
 4    instrument or (ii) had a legal or  equitable  interest  as  a
 5    lessee  in  the  parcel  of  property  that was single family
 6    residence.
 7        "Chief  County  Assessment  Officer"  means  the   County
 8    Assessor  or Supervisor of Assessments of the county in which
 9    the property is located.
10        "Equalized assessed value" means the  assessed  value  as
11    equalized by the Illinois Department of Revenue.
12        "Household"  means  the  applicant,  the  spouse  of  the
13    applicant,  and  all  persons  using  the  residence  of  the
14    applicant as their principal place of residence.
15        "Household  income"  means  the  combined  income  of the
16    members of a household for the calendar  year  preceding  the
17    taxable year.
18        "Income" has the same meaning as provided in Section 3.07
19    of  the  Senior  Citizens  and  Disabled Persons Property Tax
20    Relief and Pharmaceutical Assistance Act.
21        "Internal Revenue Code of 1986" means the  United  States
22    Internal  Revenue  Code  of 1986 or any successor law or laws
23    relating to federal income  taxes  in  effect  for  the  year
24    preceding the taxable year.
25        "Life  care  facility  that  qualifies  as a cooperative"
26    means a facility as defined in Section 2  of  the  Life  Care
27    Facilities Act.
28        "Residence"   means  the  principal  dwelling  place  and
29    appurtenant structures used for residential purposes in  this
30    State  occupied  on  January  1  of  the  taxable  year  by a
31    household and so much of the surrounding  land,  constituting
32    the  parcel  upon which the dwelling place is situated, as is
33    used for residential purposes. If the Chief County Assessment
34    Officer has established a specific legal  description  for  a
 
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 1    portion  of  property  constituting  the residence, then that
 2    portion of property shall be deemed  the  residence  for  the
 3    purposes of this Section.
 4        "Taxable  year"  means  the calendar year during which ad
 5    valorem property taxes payable in the  next  succeeding  year
 6    are levied.
 7        (c)  Beginning  in  taxable  year 1994, a senior citizens
 8    assessment freeze homestead exemption  is  granted  for  real
 9    property  that is improved with a permanent structure that is
10    occupied as a residence by an applicant who (i) is  65  years
11    of age or older during the taxable year, (ii) has a household
12    income  of  $35,000  or  less  prior  to taxable year 1999 or
13    $40,000 or less in taxable year 1999 and thereafter, (iii) is
14    liable for paying real property taxes on  the  property,  and
15    (iv)  is an owner of record of the property or has a legal or
16    equitable interest in the property as evidenced by a  written
17    instrument.  This  homestead  exemption shall also apply to a
18    leasehold interest in a parcel of property  improved  with  a
19    permanent structure that is a single family residence that is
20    occupied  as  a  residence by a person who (i) is 65 years of
21    age or older during the taxable year, (ii)  has  a  household
22    income  of  $35,000  or  less  prior  to taxable year 1999 or
23    $40,000 or less in taxable year 1999  and  thereafter,  (iii)
24    has  a  legal or equitable ownership interest in the property
25    as lessee, and  (iv)  is  liable  for  the  payment  of  real
26    property taxes on that property.
27        The  amount  of  this  exemption  shall  be the equalized
28    assessed value of the residence in the taxable year for which
29    application is made minus the base amount.
30        When the applicant is a surviving spouse of an  applicant
31    for  a  prior  year  for  the  same  residence  for  which an
32    exemption under this Section has been granted, the base  year
33    and  base  amount  for that residence are the same as for the
34    applicant for the prior year.
 
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 1        Each year at the time the assessment books are  certified
 2    to  the County Clerk, the Board of Review or Board of Appeals
 3    shall give to the County Clerk a list of the assessed  values
 4    of  improvements on each parcel qualifying for this exemption
 5    that were added after the base year for this parcel and  that
 6    increased the assessed value of the property.
 7        In  the  case of land improved with an apartment building
 8    owned and operated as a cooperative or a building that  is  a
 9    life  care  facility  that  qualifies  as  a cooperative, the
10    maximum reduction from the equalized assessed  value  of  the
11    property  is  limited to the sum of the reductions calculated
12    for each unit occupied as a residence by a person or  persons
13    65  years  of age or older with a household income of $35,000
14    or less prior to taxable year 1999  or  $40,000  or  less  in
15    taxable  year  1999 and thereafter who is liable, by contract
16    with the owner or owners of record, for paying real  property
17    taxes  on  the  property  and  who is an owner of record of a
18    legal or equitable  interest  in  the  cooperative  apartment
19    building, other than a leasehold interest. In the instance of
20    a  cooperative  where  a homestead exemption has been granted
21    under  this  Section,  the  cooperative  association  or  its
22    management firm shall credit the savings resulting from  that
23    exemption  only to the apportioned tax liability of the owner
24    who qualified for the exemption.  Any  person  who  willfully
25    refuses  to credit that savings to an owner who qualifies for
26    the exemption is guilty of a Class B misdemeanor.
27        When a homestead exemption has been  granted  under  this
28    Section  and  an  applicant  then  becomes  a  resident  of a
29    facility licensed  under  the  Nursing  Home  Care  Act,  the
30    exemption shall be granted in subsequent years so long as the
31    residence  (i)  continues  to  be  occupied  by the qualified
32    applicant's spouse or (ii) if remaining unoccupied, is  still
33    owned by the qualified applicant for the homestead exemption.
34        Beginning  January  1,  1997, when an individual dies who
 
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 1    would have qualified for an exemption under this Section, and
 2    the surviving spouse does not independently qualify for  this
 3    exemption  because  of  age, the exemption under this Section
 4    shall be granted to the surviving spouse for the taxable year
 5    preceding and the taxable year of the death,  provided  that,
 6    except   for  age,  the  surviving  spouse  meets  all  other
 7    qualifications for the granting of this exemption  for  those
 8    years.
 9        When  married  persons  maintain separate residences, the
10    exemption provided for in this Section may be claimed by only
11    one of such persons and for only one residence.
12        For taxable year 1994 only, in counties having less  than
13    3,000,000  inhabitants,  to  receive  the exemption, a person
14    shall submit an application by February 15, 1995 to the Chief
15    County Assessment Officer of the county in which the property
16    is  located.   In   counties   having   3,000,000   or   more
17    inhabitants, for taxable year 1994 and all subsequent taxable
18    years,  to  receive  the  exemption,  a  person may submit an
19    application to the Chief County  Assessment  Officer  of  the
20    county in which the property is located during such period as
21    may be specified by the Chief County Assessment Officer.  The
22    Chief  County  Assessment Officer in counties of 3,000,000 or
23    more  inhabitants  shall  annually   give   notice   of   the
24    application  period  by  mail or by publication.  In counties
25    having  less  than  3,000,000  inhabitants,  beginning   with
26    taxable year 1995 and thereafter, to receive the exemption, a
27    person  shall submit an application by July 1 of each taxable
28    year to the Chief County Assessment Officer of the county  in
29    which  the  property is located.  A county may, by ordinance,
30    establish a date  for  submission  of  applications  that  is
31    different  than  July  1. The applicant shall submit with the
32    application an affidavit of the applicant's  total  household
33    income,  age,  marital  status  (and  if married the name and
34    address of the applicant's spouse, if known),  and  principal
 
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 1    dwelling  place  of  members of the household on January 1 of
 2    the taxable year. The Department shall establish, by rule,  a
 3    method  for  verifying  the  accuracy  of affidavits filed by
 4    applicants under this  Section.  The  applications  shall  be
 5    clearly  marked  as  applications  for  the  Senior  Citizens
 6    Assessment Freeze Homestead Exemption.
 7        Notwithstanding  any  other provision to the contrary, in
 8    counties having  fewer  than  3,000,000  inhabitants,  if  an
 9    applicant  fails  to  file  the  application required by this
10    Section in a timely manner and this failure to file is due to
11    a mental or physical condition sufficiently severe so  as  to
12    render the applicant incapable of filing the application in a
13    timely manner, the Chief County Assessment Officer may extend
14    the  filing  deadline  for  a  period  of  30  days after the
15    applicant regains the capability to file the application, but
16    in no case may the  filing  deadline  be  extended  beyond  3
17    months  of the original filing deadline.  In order to receive
18    the extension provided in this paragraph, the applicant shall
19    provide the Chief County Assessment  Officer  with  a  signed
20    statement  from  the applicant's physician stating the nature
21    and  extent  of  the  condition,  that,  in  the  physician's
22    opinion, the condition was so severe  that  it  rendered  the
23    applicant  incapable  of  filing  the application in a timely
24    manner, and the date on  which  the  applicant  regained  the
25    capability to file the application.
26        Beginning  January  1,  1998,  notwithstanding  any other
27    provision to the contrary,  in  counties  having  fewer  than
28    3,000,000  inhabitants,  if  an  applicant  fails to file the
29    application required by this Section in a timely  manner  and
30    this failure to file is due to a mental or physical condition
31    sufficiently  severe  so as to render the applicant incapable
32    of filing the application  in  a  timely  manner,  the  Chief
33    County  Assessment Officer may extend the filing deadline for
34    a period of 3 months.  In  order  to  receive  the  extension
 
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 1    provided  in  this paragraph, the applicant shall provide the
 2    Chief County Assessment Officer with a signed statement  from
 3    the  applicant's  physician  stating the nature and extent of
 4    the condition, and that,  in  the  physician's  opinion,  the
 5    condition  was  so  severe  that  it  rendered  the applicant
 6    incapable of filing the application in a timely manner.
 7        In counties having less than 3,000,000 inhabitants, if an
 8    applicant was denied an exemption in taxable  year  1994  and
 9    the  denial  occurred  due  to  an  error  on  the part of an
10    assessment official, or his or her agent  or  employee,  then
11    beginning in taxable year 1997 the applicant's base year, for
12    purposes of determining the amount of the exemption, shall be
13    1993 rather than 1994. In addition, in taxable year 1997, the
14    applicant's  exemption  shall also include an amount equal to
15    (i) the amount of any exemption denied to  the  applicant  in
16    taxable  year  1995  as  a  result of using 1994, rather than
17    1993, as the base year, (ii)  the  amount  of  any  exemption
18    denied  to  the applicant in taxable year 1996 as a result of
19    using 1994, rather than 1993, as the base year, and (iii) the
20    amount of the exemption erroneously denied for  taxable  year
21    1994.
22        For  purposes  of  this  Section, a person who will be 65
23    years of  age  during  the  current  taxable  year  shall  be
24    eligible  to  apply  for  the homestead exemption during that
25    taxable  year.   Application  shall  be   made   during   the
26    application  period  in  effect  for the county of his or her
27    residence.
28        The Chief County Assessment  Officer  may  determine  the
29    eligibility  of  a  life  care  facility  that qualifies as a
30    cooperative to receive the benefits provided by this  Section
31    by  use  of  an  affidavit,  application,  visual inspection,
32    questionnaire, or other reasonable method in order to  insure
33    that  the  tax  savings  resulting  from  the  exemption  are
34    credited  by  the  management  firm  to  the  apportioned tax
 
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 1    liability of each  qualifying  resident.   The  Chief  County
 2    Assessment  Officer  may  request  reasonable  proof that the
 3    management firm has so credited that exemption.
 4        Except as  provided  in  this  Section,  all  information
 5    received  by  the  chief  county  assessment  officer  or the
 6    Department from applications filed  under  this  Section,  or
 7    from any investigation conducted under the provisions of this
 8    Section,  shall be confidential, except for official purposes
 9    or pursuant to official  procedures  for  collection  of  any
10    State  or  local  tax or enforcement of any civil or criminal
11    penalty or sanction imposed by this Act or by any statute  or
12    ordinance  imposing  a  State  or  local  tax. Any person who
13    divulges any  such  information  in  any  manner,  except  in
14    accordance with a proper judicial order, is guilty of a Class
15    A misdemeanor.
16        Nothing  contained  in  this  Section  shall  prevent the
17    Director or chief county assessment officer  from  publishing
18    or  making  available  reasonable  statistics  concerning the
19    operation of the exemption contained in this Section in which
20    the contents of claims are grouped into aggregates in such  a
21    way  that information contained in any individual claim shall
22    not be disclosed.
23        (d)  Each Chief County Assessment Officer shall  annually
24    publish  a  notice  of availability of the exemption provided
25    under this Section.  The notice shall be published  at  least
26    60  days  but no more than 75 days prior to the date on which
27    the  application  must  be  submitted  to  the  Chief  County
28    Assessment Officer of the county in  which  the  property  is
29    located.   The  notice shall appear in a newspaper of general
30    circulation in the county.
31    (Source:  P.A.  89-62,  eff.  1-1-96;  89-426,  eff.  6-1-96;
32    89-557,  eff.  1-1-97;  89-581,  eff.  1-1-97;  89-626,  eff.
33    8-9-96; 90-14, eff. 7-1-97;  90-204,  eff.  7-25-97;  90-523,
34    eff.  11-13-97;  90-524,  eff.  1-1-98;  90-531, eff. 1-1-98;
 
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 1    90-655, eff. 7-30-98.)

 2        Section 90.  The State Mandates Act is amended by  adding
 3    Section 8.23 as follows:

 4        (30 ILCS 805/8.23 new)
 5        Sec.  8.23.  Exempt  mandate.  Notwithstanding Sections 6
 6    and 8 of this Act, no reimbursement by the State is  required
 7    for  the  implementation  of  any  mandate  created  by  this
 8    amendatory Act of the 91st General Assembly.

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

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