[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
91_SB1242
LRB9106955PTpk
1 AN ACT regarding real property taxation.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Sections 14-20, 15-170, and 15-172 as follows:
6 (35 ILCS 200/14-20)
7 Sec. 14-20. Certificate of error; counties of less than
8 3,000,000. In any county with less than 3,000,000
9 inhabitants, if, at any time before judgment or order of sale
10 is entered in any proceeding to collect or to enjoin the
11 collection of taxes based upon any assessment of any
12 property, the chief county assessment officer discovers an
13 error or mistake in the assessment (other than errors of
14 judgment as to the valuation of the property), he or she
15 shall issue to the person erroneously assessed a certificate
16 setting forth the nature of the error and the cause or causes
17 of the error. In any county with less than 3,000,000
18 inhabitants, if an owner fails to file an application for the
19 Senior Citizens or Disabled Persons Assessment Freeze
20 Homestead Exemption provided in Section 15-172 during the
21 previous assessment year and qualifies for the exemption, the
22 Chief County Assessment Officer pursuant to this Section, or
23 the Board of Review pursuant to Section 16-75, shall issue a
24 certificate of error setting forth the correct taxable
25 valuation of the property. The certificate, when properly
26 endorsed by the majority of the board of review, showing
27 their concurrence, and not otherwise, may be used in evidence
28 in any court of competent jurisdiction, and when so
29 introduced in evidence, shall become a part of the court
30 record and shall not be removed from the files except on an
31 order of the court.
-2- LRB9106955PTpk
1 Issuance of a certificate of error shall not reduce a
2 tax, except as ordered by the court.
3 (Source: P.A. 90-552, eff. 12-12-97.)
4 (35 ILCS 200/15-170)
5 Sec. 15-170. Senior Citizens Homestead Exemption. An
6 annual homestead exemption limited, except as described here
7 with relation to cooperatives, to a maximum reduction set
8 forth below from the property's value, as equalized or
9 assessed by the Department, is granted for property that is
10 occupied as a residence by a person 65 years of age or older
11 who is liable for paying real estate taxes on the property
12 and is an owner of record of the property or has a legal or
13 equitable interest therein as evidenced by a written
14 instrument, except for a leasehold interest, other than a
15 leasehold interest of land on which a single family residence
16 is located, which is occupied as a residence by a person 65
17 years or older who has an ownership interest therein, legal,
18 equitable or as a lessee, and on which he or she is liable
19 for the payment of property taxes. For assessment years
20 before the 1999 assessment year, the maximum reduction shall
21 be $2,500 in counties with 3,000,000 or more inhabitants and
22 $2,000 in all other counties. For the 1999 assessment year
23 and thereafter, the maximum reduction shall be $3,500 in all
24 counties. For land improved with an apartment building owned
25 and operated as a cooperative or a building which is a life
26 care facility which shall be considered to be a cooperative,
27 the maximum reduction from the value of the property, as
28 equalized by the Department, shall be multiplied by the
29 number of apartments or units occupied by a person 65 years
30 of age or older who is liable, by contract with the owner or
31 owners of record, for paying property taxes on the property
32 and is an owner of record of a legal or equitable interest in
33 the cooperative apartment building, other than a leasehold
-3- LRB9106955PTpk
1 interest. In a cooperative where a homestead exemption has
2 been granted, the cooperative association or its management
3 firm shall credit the savings resulting from that exemption
4 only to the apportioned tax liability of the owner who
5 qualified for the exemption. Any person who willfully
6 refuses to so credit the savings shall be guilty of a Class B
7 misdemeanor. Under this Section and Section 15-175, "life
8 care facility" means a facility as defined in Section 2 of
9 the Life Care Facilities Act, with which the applicant for
10 the homestead exemption has a life care contract as defined
11 in that Act, which requires the applicant to pay property
12 taxes.
13 When a homestead exemption has been granted under this
14 Section and the person qualifying subsequently becomes a
15 resident of a facility licensed under the Nursing Home Care
16 Act, the exemption shall continue so long as the residence
17 continues to be occupied by the qualifying person's spouse if
18 the spouse is 65 years of age or older, or if the residence
19 remains unoccupied but is still owned by the person qualified
20 for the homestead exemption.
21 A person who will be 65 years of age during the current
22 assessment year shall be eligible to apply for the homestead
23 exemption during that assessment year. Application shall be
24 made during the application period in effect for the county
25 of his residence.
26 The assessor or chief county assessment officer may
27 determine the eligibility of a life care facility to receive
28 the benefits provided by this Section, by affidavit,
29 application, visual inspection, questionnaire or other
30 reasonable methods in order to insure that the tax savings
31 resulting from the exemption are credited by the management
32 firm to the apportioned tax liability of each qualifying
33 resident. The assessor may request reasonable proof that the
34 management firm has so credited the exemption.
-4- LRB9106955PTpk
1 The chief county assessment officer of each county with
2 less than 3,000,000 inhabitants shall provide to each person
3 allowed a homestead exemption under this Section a form to
4 designate any other person to receive a duplicate of any
5 notice of delinquency in the payment of taxes assessed and
6 levied under this Code on the property of the person
7 receiving the exemption. The duplicate notice shall be in
8 addition to the notice required to be provided to the person
9 receiving the exemption, and shall be given in the manner
10 required by this Code. The person filing the request for the
11 duplicate notice shall pay a fee of $5 to cover
12 administrative costs to the supervisor of assessments, who
13 shall then file the executed designation with the county
14 collector. Notwithstanding any other provision of this Code
15 to the contrary, the filing of such an executed designation
16 requires the county collector to provide duplicate notices as
17 indicated by the designation. A designation may be rescinded
18 by the person who executed such designation at any time, in
19 the manner and form required by the chief county assessment
20 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.
27 In counties with less than 3,000,000 inhabitants, the
28 county board may by resolution provide that if a person has
29 been granted a homestead exemption under this Section, the
30 person qualifying need not reapply for the exemption.
31 In counties with less than 3,000,000 inhabitants, if the
32 assessor or chief county assessment officer requires annual
33 application for verification of eligibility for an exemption
34 once granted under this Section, the application shall be
-5- LRB9106955PTpk
1 mailed to the taxpayer.
2 The assessor or chief county assessment officer shall
3 notify each person who qualifies for an exemption under this
4 Section that the person may also qualify for deferral of real
5 estate taxes under the Senior Citizens Real Estate Tax
6 Deferral Act. The notice shall set forth the qualifications
7 needed for deferral of real estate taxes, the address and
8 telephone number of county collector, and a statement that
9 applications for deferral of real estate taxes may be
10 obtained from the county collector.
11 (Source: P.A. 89-412, eff. 11-17-95; 90-471, eff. 8-17-97.)
12 (35 ILCS 200/15-172)
13 Sec. 15-172. Senior Citizens or Disabled Persons
14 Assessment Freeze Homestead Exemption.
15 (a) This Section may be cited as the Senior Citizens or
16 Disabled Persons Assessment Freeze Homestead Exemption.
17 (b) As used in this Section:
18 "Applicant" means an individual who has filed an
19 application under this Section.
20 "Base amount" means the base year equalized assessed
21 value of the residence plus the first year's equalized
22 assessed value of any added improvements which increased the
23 assessed value of the residence after the base year.
24 "Base year" means the taxable year prior to the taxable
25 year for which the applicant first qualifies and applies for
26 the exemption provided that in the prior taxable year the
27 property was improved with a permanent structure that was
28 occupied as a residence by the applicant who was liable for
29 paying real property taxes on the property and who was either
30 (i) an owner of record of the property or had legal or
31 equitable interest in the property as evidenced by a written
32 instrument or (ii) had a legal or equitable interest as a
33 lessee in the parcel of property that was single family
-6- LRB9106955PTpk
1 residence.
2 "Chief County Assessment Officer" means the County
3 Assessor or Supervisor of Assessments of the county in which
4 the property is located.
5 "Disabled person" means a person unable to engage in any
6 substantial gainful activity by reason of a medically
7 determinable physical or mental impairment that (i) can be
8 expected to result in death or (ii) has lasted or can be
9 expected to last for a continuous period of not less than 12
10 months. Disabled persons applying for the exemption under
11 this Section must submit proof of the disability in the
12 manner prescribed by the chief county assessment officer.
13 Proof that an applicant is eligible to receive disability
14 benefits under the federal Social Security Act constitutes
15 proof of disability for purposes of this Section. Issuance
16 of an Illinois Disabled Person Identification Card to the
17 applicant stating that the possessor is under a Class 2
18 disability, as defined in Section 4A of the Illinois
19 Identification Card Act, constitutes proof that the person is
20 a disabled person for purposes of this Section. A disabled
21 person not covered under the federal Social Security Act and
22 not presenting a Disabled Person Identification Card stating
23 that the claimant is under a Class 2 disability must be
24 examined by a physician licensed to practice medicine in all
25 its branches, and the status as a disabled person must be
26 determined using the standards of the Social Security
27 Administration. The applicant shall pay the costs of any
28 required examination.
29 "Equalized assessed value" means the assessed value as
30 equalized by the Illinois Department of Revenue.
31 "Household" means the applicant, the spouse of the
32 applicant, and all persons using the residence of the
33 applicant as their principal place of residence.
34 "Household income" means the combined income of the
-7- LRB9106955PTpk
1 members of a household for the calendar year preceding the
2 taxable year.
3 "Income" has the same meaning as provided in Section 3.07
4 of the Senior Citizens and Disabled Persons Property Tax
5 Relief and Pharmaceutical Assistance Act.
6 "Internal Revenue Code of 1986" means the United States
7 Internal Revenue Code of 1986 or any successor law or laws
8 relating to federal income taxes in effect for the year
9 preceding the taxable year.
10 "Life care facility that qualifies as a cooperative"
11 means a facility as defined in Section 2 of the Life Care
12 Facilities Act.
13 "Residence" means the principal dwelling place and
14 appurtenant structures used for residential purposes in this
15 State occupied on January 1 of the taxable year by a
16 household and so much of the surrounding land, constituting
17 the parcel upon which the dwelling place is situated, as is
18 used for residential purposes. If the Chief County Assessment
19 Officer has established a specific legal description for a
20 portion of property constituting the residence, then that
21 portion of property shall be deemed the residence for the
22 purposes of this Section.
23 "Taxable year" means the calendar year during which ad
24 valorem property taxes payable in the next succeeding year
25 are levied.
26 (c) Beginning in (1) taxable year 1994, for a senior
27 citizens and (2) taxable year 1999, for disabled persons, an
28 assessment freeze homestead exemption is granted for real
29 property that is improved with a permanent structure that is
30 occupied as a residence by an applicant who (i) is 65 years
31 of age or older, or disabled, during the taxable year, (ii)
32 has a household income of $35,000 or less, (iii) is liable
33 for paying real property taxes on the property, and (iv) is
34 an owner of record of the property or has a legal or
-8- LRB9106955PTpk
1 equitable interest in the property as evidenced by a written
2 instrument. This homestead exemption shall also apply to a
3 leasehold interest in a parcel of property improved with a
4 permanent structure that is a single family residence that is
5 occupied as a residence by a person who (i) is 65 years of
6 age or older, or disabled, during the taxable year, (ii) has
7 a household income of $35,000 or less, (iii) has a legal or
8 equitable ownership interest in the property as lessee, and
9 (iv) is liable for the payment of real property taxes on that
10 property.
11 The amount of this exemption shall be the equalized
12 assessed value of the residence in the taxable year for which
13 application is made minus the base amount.
14 When the applicant is a surviving spouse of an applicant
15 for a prior year for the same residence for which an
16 exemption under this Section has been granted, the base year
17 and base amount for that residence are the same as for the
18 applicant for the prior year.
19 Each year at the time the assessment books are certified
20 to the County Clerk, the Board of Review or Board of Appeals
21 shall give to the County Clerk a list of the assessed values
22 of improvements on each parcel qualifying for this exemption
23 that were added after the base year for this parcel and that
24 increased the assessed value of the property.
25 In the case of land improved with an apartment building
26 owned and operated as a cooperative or a building that is a
27 life care facility that qualifies as a cooperative, the
28 maximum reduction from the equalized assessed value of the
29 property is limited to the sum of the reductions calculated
30 for each unit occupied as a residence by a person or persons
31 65 years of age or older, or disabled, with a household
32 income of $35,000 or less who is liable, by contract with the
33 owner or owners of record, for paying real property taxes on
34 the property and who is an owner of record of a legal or
-9- LRB9106955PTpk
1 equitable interest in the cooperative apartment building,
2 other than a leasehold interest. In the instance of a
3 cooperative where a homestead exemption has been granted
4 under this Section, the cooperative association or its
5 management firm shall credit the savings resulting from that
6 exemption only to the apportioned tax liability of the owner
7 who qualified for the exemption. Any person who willfully
8 refuses to credit that savings to an owner who qualifies for
9 the exemption is guilty of a Class B misdemeanor.
10 When a homestead exemption has been granted under this
11 Section and an applicant then becomes a resident of a
12 facility licensed under the Nursing Home Care Act, the
13 exemption shall be granted in subsequent years so long as the
14 residence (i) continues to be occupied by the qualified
15 applicant's spouse or (ii) if remaining unoccupied, is still
16 owned by the qualified applicant for the homestead exemption.
17 Beginning January 1, 1997 for senior citizens and January
18 1, 2000 for disabled persons, when an individual dies who
19 would have qualified for an exemption under this Section, and
20 the surviving spouse does not independently qualify for this
21 exemption because of age or nondisability, the exemption
22 under this Section shall be granted to the surviving spouse
23 for the taxable year preceding and the taxable year of the
24 death, provided that, except for age or nondisability, the
25 surviving spouse meets all other qualifications for the
26 granting of this exemption for those years.
27 When married persons maintain separate residences, the
28 exemption provided for in this Section may be claimed by only
29 one of such persons and for only one residence.
30 For taxable year 1994 only, in counties having less than
31 3,000,000 inhabitants, to receive the exemption, a person
32 shall submit an application by February 15, 1995 to the Chief
33 County Assessment Officer of the county in which the property
34 is located. In counties having 3,000,000 or more
-10- LRB9106955PTpk
1 inhabitants, for taxable year 1994 and all subsequent taxable
2 years, to receive the exemption, a person may submit an
3 application to the Chief County Assessment Officer of the
4 county in which the property is located during such period as
5 may be specified by the Chief County Assessment Officer. The
6 Chief County Assessment Officer in counties of 3,000,000 or
7 more inhabitants shall annually give notice of the
8 application period by mail or by publication. In counties
9 having less than 3,000,000 inhabitants, beginning with
10 taxable year 1995 and thereafter, to receive the exemption, a
11 person shall submit an application by July 1 of each taxable
12 year to the Chief County Assessment Officer of the county in
13 which the property is located. A county may, by ordinance,
14 establish a date for submission of applications that is
15 different than July 1. The applicant shall submit with the
16 application an affidavit of the applicant's total household
17 income, age, marital status (and if married the name and
18 address of the applicant's spouse, if known), disability (if
19 applying for the exemption as a disabled person), and
20 principal dwelling place of members of the household on
21 January 1 of the taxable year. The Department shall
22 establish, by rule, a method for verifying the accuracy of
23 affidavits filed by applicants under this Section. The
24 applications shall be clearly marked as applications for the
25 Senior Citizens or Disabled Persons Assessment Freeze
26 Homestead Exemption.
27 Notwithstanding any other provision to the contrary, in
28 counties having fewer than 3,000,000 inhabitants, if an
29 applicant fails to file the application required by this
30 Section in a timely manner and this failure to file is due to
31 a mental or physical condition sufficiently severe so as to
32 render the applicant incapable of filing the application in a
33 timely manner, the Chief County Assessment Officer may extend
34 the filing deadline for a period of 30 days after the
-11- LRB9106955PTpk
1 applicant regains the capability to file the application, but
2 in no case may the filing deadline be extended beyond 3
3 months of the original filing deadline. In order to receive
4 the extension provided in this paragraph, the applicant shall
5 provide the Chief County Assessment Officer with a signed
6 statement from the applicant's physician stating the nature
7 and extent of the condition, that, in the physician's
8 opinion, the condition was so severe that it rendered the
9 applicant incapable of filing the application in a timely
10 manner, and the date on which the applicant regained the
11 capability to file the application.
12 Beginning January 1, 1998, notwithstanding any other
13 provision to the contrary, in counties having fewer than
14 3,000,000 inhabitants, if an applicant fails to file the
15 application required by this Section in a timely manner and
16 this failure to file is due to a mental or physical condition
17 sufficiently severe so as to render the applicant incapable
18 of filing the application in a timely manner, the Chief
19 County Assessment Officer may extend the filing deadline for
20 a period of 3 months. In order to receive the extension
21 provided in this paragraph, the applicant shall provide the
22 Chief County Assessment Officer with a signed statement from
23 the applicant's physician stating the nature and extent of
24 the condition, and that, in the physician's opinion, the
25 condition was so severe that it rendered the applicant
26 incapable of filing the application in a timely manner.
27 In counties having less than 3,000,000 inhabitants, if an
28 applicant was denied an exemption in taxable year 1994 and
29 the denial occurred due to an error on the part of an
30 assessment official, or his or her agent or employee, then
31 beginning in taxable year 1997 the applicant's base year, for
32 purposes of determining the amount of the exemption, shall be
33 1993 rather than 1994. In addition, in taxable year 1997, the
34 applicant's exemption shall also include an amount equal to
-12- LRB9106955PTpk
1 (i) the amount of any exemption denied to the applicant in
2 taxable year 1995 as a result of using 1994, rather than
3 1993, as the base year, (ii) the amount of any exemption
4 denied to the applicant in taxable year 1996 as a result of
5 using 1994, rather than 1993, as the base year, and (iii) the
6 amount of the exemption erroneously denied for taxable year
7 1994.
8 For purposes of this Section, a person who will be 65
9 years of age or is disabled during the current taxable year
10 shall be eligible to apply for the homestead exemption during
11 that taxable year. Application shall be made during the
12 application period in effect for the county of his or her
13 residence.
14 The Chief County Assessment Officer may determine the
15 eligibility of a life care facility that qualifies as a
16 cooperative to receive the benefits provided by this Section
17 by use of an affidavit, application, visual inspection,
18 questionnaire, or other reasonable method in order to insure
19 that the tax savings resulting from the exemption are
20 credited by the management firm to the apportioned tax
21 liability of each qualifying resident. The Chief County
22 Assessment Officer may request reasonable proof that the
23 management firm has so credited that exemption.
24 Except as provided in this Section, all information
25 received by the chief county assessment officer or the
26 Department from applications filed under this Section, or
27 from any investigation conducted under the provisions of this
28 Section, shall be confidential, except for official purposes
29 or pursuant to official procedures for collection of any
30 State or local tax or enforcement of any civil or criminal
31 penalty or sanction imposed by this Act or by any statute or
32 ordinance imposing a State or local tax. Any person who
33 divulges any such information in any manner, except in
34 accordance with a proper judicial order, is guilty of a Class
-13- LRB9106955PTpk
1 A misdemeanor.
2 Nothing contained in this Section shall prevent the
3 Director or chief county assessment officer from publishing
4 or making available reasonable statistics concerning the
5 operation of the exemption contained in this Section in which
6 the contents of claims are grouped into aggregates in such a
7 way that information contained in any individual claim shall
8 not be disclosed.
9 (d) Each Chief County Assessment Officer shall annually
10 publish a notice of availability of the exemption provided
11 under this Section. The notice shall be published at least
12 60 days but no more than 75 days prior to the date on which
13 the application must be submitted to the Chief County
14 Assessment Officer of the county in which the property is
15 located. The notice shall appear in a newspaper of general
16 circulation in the county.
17 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
18 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
19 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
20 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
21 90-655, eff. 7-30-98.)
22 Section 90. The State Mandates Act is amended by adding
23 Section 8.23 as follows:
24 (30 ILCS 805/8.23 new)
25 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
26 and 8 of this Act, no reimbursement by the State is required
27 for the implementation of any mandate created by this
28 amendatory Act of the 91st General Assembly.
29 Section 99. Effective date. This Act takes effect upon
30 becoming law.