State of Illinois
92nd General Assembly
Legislation

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92_HB3799

 
                                               LRB9213199SMdv

 1        AN ACT regarding disabled persons.

 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 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  and  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-                LRB9213199SMdv
 1    (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)

 2        (35 ILCS 200/15-172)
 3        Sec.   15-172.   Senior  Citizens  and  Disabled  Persons
 4    Assessment Freeze Homestead Exemption.
 5        (a)  This Section may be cited as the Senior Citizens and
 6    Disabled Persons Assessment Freeze Homestead Exemption.
 7        (b)  As used in this Section:
 8        "Applicant"  means  an  individual  who  has   filed   an
 9    application under this Section.
10        "Base  amount"  means  the  base  year equalized assessed
11    value of  the  residence  plus  the  first  year's  equalized
12    assessed  value of any added improvements which increased the
13    assessed value of the residence after the base year.
14        "Base year" means the taxable year prior to  the  taxable
15    year  for which the applicant first qualifies and applies for
16    the exemption provided that in the  prior  taxable  year  the
17    property  was  improved  with  a permanent structure that was
18    occupied as a residence by the applicant who was  liable  for
19    paying real property taxes on the property and who was either
20    (i)  an  owner  of  record  of  the  property or had legal or
21    equitable interest in the property as evidenced by a  written
22    instrument  or  (ii)  had  a legal or equitable interest as a
23    lessee in the parcel  of  property  that  was  single  family
24    residence.  If  in  any subsequent taxable year for which the
25    applicant  applies  and  qualifies  for  the  exemption   the
26    equalized  assessed  value  of the residence is less than the
27    equalized assessed value in the existing base year  (provided
28    that  such  equalized  assessed  value  is  not  based  on an
29    assessed value that results from a temporary irregularity  in
30    the  property that reduces the assessed value for one or more
31    taxable years),  then  that  subsequent  taxable  year  shall
32    become  the  base  year  until a new base year is established
33    under the terms of this paragraph.   For  taxable  year  1999
 
                            -3-                LRB9213199SMdv
 1    only,  the  Chief  County Assessment Officer shall review (i)
 2    all  taxable  years  for  which  the  applicant  applied  and
 3    qualified for the exemption and (ii) the existing base year.
 4    The assessment officer shall select as the new base year  the
 5    year  with  the lowest equalized assessed value. An equalized
 6    assessed value that  is  based  on  an  assessed  value  that
 7    results  from  a  temporary irregularity in the property that
 8    reduces the assessed value for  one  or  more  taxable  years
 9    shall  not be considered the lowest equalized assessed value.
10    The selected year shall be the base  year  for  taxable  year
11    1999  and  thereafter  until  a  new base year is established
12    under the terms of this paragraph.
13        "Chief  County  Assessment  Officer"  means  the   County
14    Assessor  or Supervisor of Assessments of the county in which
15    the property is located.
16        "Disabled person" means a person unable to engage in  any
17    substantial   gainful  activity  by  reason  of  a  medically
18    determinable physical or mental impairment that  (i)  can  be
19    expected  to  result  in  death  or (ii) has lasted or can be
20    expected to last for a continuous period of not less than  12
21    months.   Disabled  persons  applying for the exemption under
22    this Section must submit  proof  of  the  disability  in  the
23    manner  prescribed  by  the  chief county assessment officer.
24    Proof that an applicant is  eligible  to  receive  disability
25    benefits  under  the  federal Social Security Act constitutes
26    proof of disability for purposes of this  Section.   Issuance
27    of  an  Illinois  Disabled  Person Identification Card to the
28    applicant stating that the  possessor  is  under  a  Class  2
29    disability,   as  defined  in  Section  4A  of  the  Illinois
30    Identification Card Act, constitutes proof that the person is
31    a disabled person for purposes of this Section.   A  disabled
32    person  not covered under the federal Social Security Act and
33    not presenting a Disabled Person Identification Card  stating
34    that  the  claimant  is  under  a Class 2 disability shall be
 
                            -4-                LRB9213199SMdv
 1    examined by  a  physician  designated  by  the  chief  county
 2    assessment officer, and the status as a disabled person shall
 3    be  determined  using  the  standards  of the Social Security
 4    Administration. The applicant shall  pay  the  costs  of  any
 5    required examination.
 6        "Equalized  assessed  value"  means the assessed value as
 7    equalized by the Illinois Department of Revenue.
 8        "Household"  means  the  applicant,  the  spouse  of  the
 9    applicant,  and  all  persons  using  the  residence  of  the
10    applicant as their principal place of residence.
11        "Household income"  means  the  combined  income  of  the
12    members  of  a  household for the calendar year preceding the
13    taxable year.
14        "Income" has the same meaning as provided in Section 3.07
15    of the Senior Citizens  and  Disabled  Persons  Property  Tax
16    Relief   and  Pharmaceutical  Assistance  Act,  except  that,
17    beginning in assessment year 2001, "income" does not  include
18    veteran's benefits.
19        "Internal  Revenue  Code of 1986" means the United States
20    Internal Revenue Code of 1986 or any successor  law  or  laws
21    relating  to  federal  income  taxes  in  effect for the year
22    preceding the taxable year.
23        "Life care facility  that  qualifies  as  a  cooperative"
24    means  a  facility  as  defined in Section 2 of the Life Care
25    Facilities Act.
26        "Residence"  means  the  principal  dwelling  place   and
27    appurtenant  structures used for residential purposes in this
28    State occupied  on  January  1  of  the  taxable  year  by  a
29    household  and  so much of the surrounding land, constituting
30    the parcel upon which the dwelling place is situated,  as  is
31    used for residential purposes. If the Chief County Assessment
32    Officer  has  established  a specific legal description for a
33    portion of property constituting  the  residence,  then  that
34    portion  of  property  shall  be deemed the residence for the
 
                            -5-                LRB9213199SMdv
 1    purposes of this Section.
 2        "Taxable year" means the calendar year  during  which  ad
 3    valorem  property  taxes  payable in the next succeeding year
 4    are levied.
 5        (c)  Beginning in (1) taxable year  1994,  for  a  senior
 6    citizens  and (2) taxable year 2002, for disabled persons, an
 7    assessment freeze homestead exemption  is  granted  for  real
 8    property  that is improved with a permanent structure that is
 9    occupied as a residence by an applicant who (i) is  65  years
10    of  age  or older, or disabled, during the taxable year, (ii)
11    has a household income of $35,000 or less  prior  to  taxable
12    year  1999  or  $40,000  or  less  in  taxable  year 1999 and
13    thereafter, (iii) is liable for paying real property taxes on
14    the property, and (iv) is an owner of record of the  property
15    or  has  a  legal  or  equitable  interest in the property as
16    evidenced by a written instrument. This  homestead  exemption
17    shall  also  apply  to  a  leasehold  interest in a parcel of
18    property improved with a permanent structure that is a single
19    family residence that is occupied as a residence by a  person
20    who  (i) is 65 years of age or older, or disabled, during the
21    taxable year, (ii) has a household income of $35,000 or  less
22    prior to taxable year 1999 or $40,000 or less in taxable year
23    1999 and thereafter, (iii) has a legal or equitable ownership
24    interest  in  the  property as lessee, and (iv) is liable for
25    the payment of real property taxes on that property.
26        The amount of  this  exemption  shall  be  the  equalized
27    assessed value of the residence in the taxable year for which
28    application is made minus the base amount.
29        When  the applicant is a surviving spouse of an applicant
30    for a  prior  year  for  the  same  residence  for  which  an
31    exemption  under this Section has been granted, the base year
32    and base amount for that residence are the same  as  for  the
33    applicant for the prior year.
34        Each  year at the time the assessment books are certified
 
                            -6-                LRB9213199SMdv
 1    to the County Clerk, the Board of Review or Board of  Appeals
 2    shall  give to the County Clerk a list of the assessed values
 3    of improvements on each parcel qualifying for this  exemption
 4    that  were added after the base year for this parcel and that
 5    increased the assessed value of the property.
 6        In the case of land improved with an  apartment  building
 7    owned  and  operated as a cooperative or a building that is a
 8    life care facility  that  qualifies  as  a  cooperative,  the
 9    maximum  reduction  from  the equalized assessed value of the
10    property is limited to the sum of the  reductions  calculated
11    for  each unit occupied as a residence by a person or persons
12    65 years of age or  older,  or  disabled,  with  a  household
13    income  of  $35,000  or  less  prior  to taxable year 1999 or
14    $40,000 or less in taxable year 1999 and  thereafter  who  is
15    liable,  by  contract with the owner or owners of record, for
16    paying real property taxes on the  property  and  who  is  an
17    owner  of  record  of  a  legal  or equitable interest in the
18    cooperative  apartment  building,  other  than  a   leasehold
19    interest.  In the instance of a cooperative where a homestead
20    exemption  has  been  granted   under   this   Section,   the
21    cooperative  association  or its management firm shall credit
22    the  savings  resulting  from  that  exemption  only  to  the
23    apportioned tax liability of the owner who qualified for  the
24    exemption.   Any  person who willfully refuses to credit that
25    savings to an owner who qualifies for the exemption is guilty
26    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 for senior citizens and January
 
                            -7-                LRB9213199SMdv
 1    1,  2003  for  disabled  persons, when an individual dies who
 2    would have qualified for an exemption under this Section, and
 3    the surviving spouse does not independently qualify for  this
 4    exemption  because  of  age  or  nondisability, the exemption
 5    under this Section shall be granted to the  surviving  spouse
 6    for  the  taxable  year preceding and the taxable year of the
 7    death, provided that, except for age  or  nondisability,  the
 8    surviving  spouse  meets  all  other  qualifications  for the
 9    granting of this exemption for those years.
10        When married persons maintain  separate  residences,  the
11    exemption provided for in this Section may be claimed by only
12    one of such persons and for only one residence.
13        For  taxable year 1994 only, in counties having less than
14    3,000,000 inhabitants, to receive  the  exemption,  a  person
15    shall submit an application by February 15, 1995 to the Chief
16    County Assessment Officer of the county in which the property
17    is   located.    In   counties   having   3,000,000  or  more
18    inhabitants, for taxable year 1994 and all subsequent taxable
19    years, to receive the  exemption,  a  person  may  submit  an
20    application  to  the  Chief  County Assessment Officer of the
21    county in which the property is located during such period as
22    may be specified by the Chief County Assessment Officer.  The
23    Chief County Assessment Officer in counties of  3,000,000  or
24    more   inhabitants   shall   annually   give  notice  of  the
25    application period by mail or by  publication.   In  counties
26    having   less  than  3,000,000  inhabitants,  beginning  with
27    taxable year 1995 and thereafter, to receive the exemption, a
28    person shall submit an application by July 1 of each  taxable
29    year  to the Chief County Assessment Officer of the county in
30    which the property is located.  A county may,  by  ordinance,
31    establish  a  date  for  submission  of  applications that is
32    different than July 1. The applicant shall  submit  with  the
33    application  an  affidavit of the applicant's total household
34    income, age, marital status (and  if  married  the  name  and
 
                            -8-                LRB9213199SMdv
 1    address  of the applicant's spouse, if known), disability (if
 2    applying  for  the  exemption  as  a  disabled  person),  and
 3    principal dwelling place  of  members  of  the  household  on
 4    January   1   of  the  taxable  year.  The  Department  shall
 5    establish, by rule, a method for verifying  the  accuracy  of
 6    affidavits  filed  by  applicants  under  this  Section.  The
 7    applications  shall be clearly marked as applications for the
 8    Senior  Citizens  and  Disabled  Persons  Assessment   Freeze
 9    Homestead Exemption.
10        Notwithstanding  any  other provision to the contrary, in
11    counties having  fewer  than  3,000,000  inhabitants,  if  an
12    applicant  fails  to  file  the  application required by this
13    Section in a timely manner and this failure to file is due to
14    a mental or physical condition sufficiently severe so  as  to
15    render the applicant incapable of filing the application in a
16    timely manner, the Chief County Assessment Officer may extend
17    the  filing  deadline  for  a  period  of  30  days after the
18    applicant regains the capability to file the application, but
19    in no case may the  filing  deadline  be  extended  beyond  3
20    months  of the original filing deadline.  In order to receive
21    the extension provided in this paragraph, the applicant shall
22    provide the Chief County Assessment  Officer  with  a  signed
23    statement  from  the applicant's physician stating the nature
24    and  extent  of  the  condition,  that,  in  the  physician's
25    opinion, the condition was so severe  that  it  rendered  the
26    applicant  incapable  of  filing  the application in a timely
27    manner, and the date on  which  the  applicant  regained  the
28    capability to file the application.
29        Beginning  January  1,  1998,  notwithstanding  any other
30    provision to the contrary,  in  counties  having  fewer  than
31    3,000,000  inhabitants,  if  an  applicant  fails to file the
32    application required by this Section in a timely  manner  and
33    this failure to file is due to a mental or physical condition
34    sufficiently  severe  so as to render the applicant incapable
 
                            -9-                LRB9213199SMdv
 1    of filing the application  in  a  timely  manner,  the  Chief
 2    County  Assessment Officer may extend the filing deadline for
 3    a period of 3 months.  In  order  to  receive  the  extension
 4    provided  in  this paragraph, the applicant shall provide the
 5    Chief County Assessment Officer with a signed statement  from
 6    the  applicant's  physician  stating the nature and extent of
 7    the condition, and that,  in  the  physician's  opinion,  the
 8    condition  was  so  severe  that  it  rendered  the applicant
 9    incapable of filing the application in a timely manner.
10        In counties having less than 3,000,000 inhabitants, if an
11    applicant was denied an exemption in taxable  year  1994  and
12    the  denial  occurred  due  to  an  error  on  the part of an
13    assessment official, or his or her agent  or  employee,  then
14    beginning in taxable year 1997 the applicant's base year, for
15    purposes of determining the amount of the exemption, shall be
16    1993 rather than 1994. In addition, in taxable year 1997, the
17    applicant's  exemption  shall also include an amount equal to
18    (i) the amount of any exemption denied to  the  applicant  in
19    taxable  year  1995  as  a  result of using 1994, rather than
20    1993, as the base year, (ii)  the  amount  of  any  exemption
21    denied  to  the applicant in taxable year 1996 as a result of
22    using 1994, rather than 1993, as the base year, and (iii) the
23    amount of the exemption erroneously denied for  taxable  year
24    1994.
25        For  purposes  of  this  Section, a person who will be 65
26    years of age or is disabled during the current  taxable  year
27    shall be eligible to apply for the homestead exemption during
28    that  taxable  year.   Application  shall  be made during the
29    application period in effect for the county  of  his  or  her
30    residence.
31        The  Chief  County  Assessment  Officer may determine the
32    eligibility of a life  care  facility  that  qualifies  as  a
33    cooperative  to receive the benefits provided by this Section
34    by use  of  an  affidavit,  application,  visual  inspection,
 
                            -10-               LRB9213199SMdv
 1    questionnaire,  or other reasonable method in order to insure
 2    that  the  tax  savings  resulting  from  the  exemption  are
 3    credited by  the  management  firm  to  the  apportioned  tax
 4    liability  of  each  qualifying  resident.   The Chief County
 5    Assessment Officer may  request  reasonable  proof  that  the
 6    management firm has so credited that exemption.
 7        Except  as  provided  in  this  Section,  all information
 8    received by  the  chief  county  assessment  officer  or  the
 9    Department  from  applications  filed  under this Section, or
10    from any investigation conducted under the provisions of this
11    Section, shall be confidential, except for official  purposes
12    or  pursuant  to  official  procedures  for collection of any
13    State or local tax or enforcement of any  civil  or  criminal
14    penalty  or sanction imposed by this Act or by any statute or
15    ordinance imposing a State  or  local  tax.  Any  person  who
16    divulges  any  such  information  in  any  manner,  except in
17    accordance with a proper judicial order, is guilty of a Class
18    A misdemeanor.
19        Nothing contained  in  this  Section  shall  prevent  the
20    Director  or  chief county assessment officer from publishing
21    or making  available  reasonable  statistics  concerning  the
22    operation of the exemption contained in this Section in which
23    the  contents of claims are grouped into aggregates in such a
24    way that information contained in any individual claim  shall
25    not be disclosed.
26        (d)  Each  Chief County Assessment Officer shall annually
27    publish a notice of availability of  the  exemption  provided
28    under  this  Section.  The notice shall be published at least
29    60 days but no more than 75 days prior to the date  on  which
30    the  application  must  be  submitted  to  the  Chief  County
31    Assessment  Officer  of  the  county in which the property is
32    located.  The notice shall appear in a newspaper  of  general
33    circulation in the county.
34    (Source:  P.A.  90-14,  eff.  7-1-97;  90-204,  eff. 7-25-97;
 
                            -11-               LRB9213199SMdv
 1    90-523, eff. 11-13-97;  90-524,  eff.  1-1-98;  90-531,  eff.
 2    1-1-98;  90-655,  eff.  7-30-98;  91-45, eff. 6-30-99; 91-56,
 3    eff. 6-30-99; 91-819, eff. 6-13-00.)

 4        Section 90.  The State Mandates Act is amended by  adding
 5    Section 8.26 as follows:

 6        (30 ILCS 805/8.26 new)
 7        Sec.  8.26.  Exempt  mandate.  Notwithstanding Sections 6
 8    and 8 of this Act, no reimbursement by the State is  required
 9    for  the  implementation  of  any  mandate  created  by  this
10    amendatory Act of the 92nd General Assembly.

11        Section  99.  Effective date.  This Act takes effect upon
12    becoming law.

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