Rep. Fred Crespo

Adopted in House on Oct 30, 2019

 

 


 

 


 
10100HB0961ham001LRB101 03172 HLH 63915 a

1
AMENDMENT TO HOUSE BILL 961

2    AMENDMENT NO. ______. Amend House Bill 961 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 9-275 and 15-170 as follows:
 
6    (35 ILCS 200/9-275)
7    Sec. 9-275. Erroneous homestead exemptions.
8    (a) For purposes of this Section:
9    "Erroneous homestead exemption" means a homestead
10exemption that was granted for real property in a taxable year
11if the property was not eligible for that exemption in that
12taxable year. If the taxpayer receives an erroneous homestead
13exemption under a single Section of this Code for the same
14property in multiple years, that exemption is considered a
15single erroneous homestead exemption for purposes of this
16Section. However, if the taxpayer receives erroneous homestead

 

 

10100HB0961ham001- 2 -LRB101 03172 HLH 63915 a

1exemptions under multiple Sections of this Code for the same
2property, or if the taxpayer receives erroneous homestead
3exemptions under the same Section of this Code for multiple
4properties, then each of those exemptions is considered a
5separate erroneous homestead exemption for purposes of this
6Section.
7    "Homestead exemption" means an exemption under Section
815-165 (veterans with disabilities), 15-167 (returning
9veterans), 15-168 (persons with disabilities), 15-169
10(standard homestead for veterans with disabilities), 15-170
11(senior citizens), 15-172 (senior citizens assessment freeze),
1215-175 (general homestead), 15-176 (alternative general
13homestead), or 15-177 (long-time occupant).
14    "Erroneous exemption principal amount" means the total
15difference between the property taxes actually billed to a
16property index number and the amount of property taxes that
17would have been billed but for the erroneous exemption or
18exemptions.
19    "Taxpayer" means the property owner or leasehold owner that
20erroneously received a homestead exemption upon property.
21    (b) Notwithstanding any other provision of law, in counties
22with 3,000,000 or more inhabitants, the chief county assessment
23officer shall include the following information with each
24assessment notice sent in a general assessment year: (1) a list
25of each homestead exemption available under Article 15 of this
26Code and a description of the eligibility criteria for that

 

 

10100HB0961ham001- 3 -LRB101 03172 HLH 63915 a

1exemption, including the number of assessment years of
2automatic renewal remaining on a current senior citizens
3homestead exemption if such an exemption has been applied to
4the property; (2) a list of each homestead exemption applied to
5the property in the current assessment year; (3) information
6regarding penalties and interest that may be incurred under
7this Section if the taxpayer received an erroneous homestead
8exemption in a previous taxable year; and (4) notice of the
960-day grace period available under this subsection. If, within
1060 days after receiving his or her assessment notice, the
11taxpayer notifies the chief county assessment officer that he
12or she received an erroneous homestead exemption in a previous
13taxable year, and if the taxpayer pays the erroneous exemption
14principal amount, plus interest as provided in subsection (f),
15then the taxpayer shall not be liable for the penalties
16provided in subsection (f) with respect to that exemption.
17    (c) In counties with 3,000,000 or more inhabitants, when
18the chief county assessment officer determines that one or more
19erroneous homestead exemptions was applied to the property, the
20erroneous exemption principal amount, together with all
21applicable interest and penalties as provided in subsections
22(f) and (j), shall constitute a lien in the name of the People
23of Cook County on the property receiving the erroneous
24homestead exemption. Upon becoming aware of the existence of
25one or more erroneous homestead exemptions, the chief county
26assessment officer shall cause to be served, by both regular

 

 

10100HB0961ham001- 4 -LRB101 03172 HLH 63915 a

1mail and certified mail, a notice of discovery as set forth in
2subsection (c-5). The chief county assessment officer in a
3county with 3,000,000 or more inhabitants may cause a lien to
4be recorded against property that (1) is located in the county
5and (2) received one or more erroneous homestead exemptions if,
6upon determination of the chief county assessment officer, the
7taxpayer received: (A) one or 2 erroneous homestead exemptions
8for real property, including at least one erroneous homestead
9exemption granted for the property against which the lien is
10sought, during any of the 3 collection years immediately prior
11to the current collection year in which the notice of discovery
12is served; or (B) 3 or more erroneous homestead exemptions for
13real property, including at least one erroneous homestead
14exemption granted for the property against which the lien is
15sought, during any of the 6 collection years immediately prior
16to the current collection year in which the notice of discovery
17is served. Prior to recording the lien against the property,
18the chief county assessment officer shall cause to be served,
19by both regular mail and certified mail, return receipt
20requested, on the person to whom the most recent tax bill was
21mailed and the owner of record, a notice of intent to record a
22lien against the property. The chief county assessment officer
23shall cause the notice of intent to record a lien to be served
24within 3 years from the date on which the notice of discovery
25was served.
26    (c-5) The notice of discovery described in subsection (c)

 

 

10100HB0961ham001- 5 -LRB101 03172 HLH 63915 a

1shall: (1) identify, by property index number, the property for
2which the chief county assessment officer has knowledge
3indicating the existence of an erroneous homestead exemption;
4(2) set forth the taxpayer's liability for principal, interest,
5penalties, and administrative costs including, but not limited
6to, recording fees described in subsection (f); (3) inform the
7taxpayer that he or she will be served with a notice of intent
8to record a lien within 3 years from the date of service of the
9notice of discovery; (4) inform the taxpayer that he or she may
10pay the outstanding amount, plus interest, penalties, and
11administrative costs at any time prior to being served with the
12notice of intent to record a lien or within 30 days after the
13notice of intent to record a lien is served; and (5) inform the
14taxpayer that, if the taxpayer provided notice to the chief
15county assessment officer as provided in subsection (d-1) of
16Section 15-175 of this Code, upon submission by the taxpayer of
17evidence of timely notice and receipt thereof by the chief
18county assessment officer, the chief county assessment officer
19will withdraw the notice of discovery and reissue a notice of
20discovery in compliance with this Section in which the taxpayer
21is not liable for interest and penalties for the current tax
22year in which the notice was received.
23    For the purposes of this subsection (c-5):
24    "Collection year" means the year in which the first and
25second installment of the current tax year is billed.
26    "Current tax year" means the year prior to the collection

 

 

10100HB0961ham001- 6 -LRB101 03172 HLH 63915 a

1year.
2    (d) The notice of intent to record a lien described in
3subsection (c) shall: (1) identify, by property index number,
4the property against which the lien is being sought; (2)
5identify each specific homestead exemption that was
6erroneously granted and the year or years in which each
7exemption was granted; (3) set forth the erroneous exemption
8principal amount due and the interest amount and any penalty
9and administrative costs due; (4) inform the taxpayer that he
10or she may request a hearing within 30 days after service and
11may appeal the hearing officer's ruling to the circuit court;
12(5) inform the taxpayer that he or she may pay the erroneous
13exemption principal amount, plus interest and penalties,
14within 30 days after service; and (6) inform the taxpayer that,
15if the lien is recorded against the property, the amount of the
16lien will be adjusted to include the applicable recording fee
17and that fees for recording a release of the lien shall be
18incurred by the taxpayer. A lien shall not be filed pursuant to
19this Section if the taxpayer pays the erroneous exemption
20principal amount, plus penalties and interest, within 30 days
21of service of the notice of intent to record a lien.
22    (e) The notice of intent to record a lien shall also
23include a form that the taxpayer may return to the chief county
24assessment officer to request a hearing. The taxpayer may
25request a hearing by returning the form within 30 days after
26service. The hearing shall be held within 90 days after the

 

 

10100HB0961ham001- 7 -LRB101 03172 HLH 63915 a

1taxpayer is served. The chief county assessment officer shall
2promulgate rules of service and procedure for the hearing. The
3chief county assessment officer must generally follow rules of
4evidence and practices that prevail in the county circuit
5courts, but, because of the nature of these proceedings, the
6chief county assessment officer is not bound by those rules in
7all particulars. The chief county assessment officer shall
8appoint a hearing officer to oversee the hearing. The taxpayer
9shall be allowed to present evidence to the hearing officer at
10the hearing. After taking into consideration all the relevant
11testimony and evidence, the hearing officer shall make an
12administrative decision on whether the taxpayer was
13erroneously granted a homestead exemption for the taxable year
14in question. The taxpayer may appeal the hearing officer's
15ruling to the circuit court of the county where the property is
16located as a final administrative decision under the
17Administrative Review Law.
18    (f) A lien against the property imposed under this Section
19shall be filed with the county recorder of deeds, but may not
20be filed sooner than 60 days after the notice of intent to
21record a lien was delivered to the taxpayer if the taxpayer
22does not request a hearing, or until the conclusion of the
23hearing and all appeals if the taxpayer does request a hearing.
24If a lien is filed pursuant to this Section and the taxpayer
25received one or 2 erroneous homestead exemptions during any of
26the 3 collection years immediately prior to the current

 

 

10100HB0961ham001- 8 -LRB101 03172 HLH 63915 a

1collection year in which the notice of discovery is served,
2then the erroneous exemption principal amount, plus 10%
3interest per annum or portion thereof from the date the
4erroneous exemption principal amount would have become due if
5properly included in the tax bill, shall be charged against the
6property by the chief county assessment officer. However, if a
7lien is filed pursuant to this Section and the taxpayer
8received 3 or more erroneous homestead exemptions during any of
9the 6 collection years immediately prior to the current
10collection year in which the notice of discovery is served, the
11erroneous exemption principal amount, plus a penalty of 50% of
12the total amount of the erroneous exemption principal amount
13for that property and 10% interest per annum or portion thereof
14from the date the erroneous exemption principal amount would
15have become due if properly included in the tax bill, shall be
16charged against the property by the chief county assessment
17officer. If a lien is filed pursuant to this Section, the
18taxpayer shall not be liable for interest that accrues between
19the date the notice of discovery is served and the date the
20lien is filed. Before recording the lien with the county
21recorder of deeds, the chief county assessment officer shall
22adjust the amount of the lien to add administrative costs,
23including but not limited to the applicable recording fee, to
24the total lien amount.
25    (g) If a person received an erroneous homestead exemption
26under Section 15-170 and: (1) the person was the spouse, child,

 

 

10100HB0961ham001- 9 -LRB101 03172 HLH 63915 a

1grandchild, brother, sister, niece, or nephew of the previous
2taxpayer; and (2) the person received the property by bequest
3or inheritance; then the person is not liable for the penalties
4imposed under this Section for any year or years during which
5the chief county assessment officer did not require an annual
6application for the exemption or, in a county with 3,000,000 or
7more inhabitants, an application for renewal of a multi-year
8exemption pursuant to subsection (i) of Section 15-170, as the
9case may be. However, that person is responsible for any
10interest owed under subsection (f).
11    (h) If the erroneous homestead exemption was granted as a
12result of a clerical error or omission on the part of the chief
13county assessment officer, and if the taxpayer has paid the tax
14bills as received for the year in which the error occurred,
15then the interest and penalties authorized by this Section with
16respect to that homestead exemption shall not be chargeable to
17the taxpayer. However, nothing in this Section shall prevent
18the collection of the erroneous exemption principal amount due
19and owing.
20    (i) A lien under this Section is not valid as to (1) any
21bona fide purchaser for value without notice of the erroneous
22homestead exemption whose rights in and to the underlying
23parcel arose after the erroneous homestead exemption was
24granted but before the filing of the notice of lien; or (2) any
25mortgagee, judgment creditor, or other lienor whose rights in
26and to the underlying parcel arose before the filing of the

 

 

10100HB0961ham001- 10 -LRB101 03172 HLH 63915 a

1notice of lien. A title insurance policy for the property that
2is issued by a title company licensed to do business in the
3State showing that the property is free and clear of any liens
4imposed under this Section shall be prima facie evidence that
5the taxpayer is without notice of the erroneous homestead
6exemption. Nothing in this Section shall be deemed to impair
7the rights of subsequent creditors and subsequent purchasers
8under Section 30 of the Conveyances Act.
9    (j) When a lien is filed against the property pursuant to
10this Section, the chief county assessment officer shall mail a
11copy of the lien to the person to whom the most recent tax bill
12was mailed and to the owner of record, and the outstanding
13liability created by such a lien is due and payable within 30
14days after the mailing of the lien by the chief county
15assessment officer. This liability is deemed delinquent and
16shall bear interest beginning on the day after the due date at
17a rate of 1.5% per month or portion thereof. Payment shall be
18made to the county treasurer. Upon receipt of the full amount
19due, as determined by the chief county assessment officer, the
20county treasurer shall distribute the amount paid as provided
21in subsection (k). Upon presentment by the taxpayer to the
22chief county assessment officer of proof of payment of the
23total liability, the chief county assessment officer shall
24provide in reasonable form a release of the lien. The release
25of the lien provided shall clearly inform the taxpayer that it
26is the responsibility of the taxpayer to record the lien

 

 

10100HB0961ham001- 11 -LRB101 03172 HLH 63915 a

1release form with the county recorder of deeds and to pay any
2applicable recording fees.
3    (k) The county treasurer shall pay collected erroneous
4exemption principal amounts, pro rata, to the taxing districts,
5or their legal successors, that levied upon the subject
6property in the taxable year or years for which the erroneous
7homestead exemptions were granted, except as set forth in this
8Section. The county treasurer shall deposit collected
9penalties and interest into a special fund established by the
10county treasurer to offset the costs of administration of the
11provisions of this Section by the chief county assessment
12officer's office, as appropriated by the county board. If the
13costs of administration of this Section exceed the amount of
14interest and penalties collected in the special fund, the chief
15county assessor shall be reimbursed by each taxing district or
16their legal successors for those costs. Such costs shall be
17paid out of the funds collected by the county treasurer on
18behalf of each taxing district pursuant to this Section.
19    (l) The chief county assessment officer in a county with
203,000,000 or more inhabitants shall establish an amnesty period
21for all taxpayers owing any tax due to an erroneous homestead
22exemption granted in a tax year prior to the 2013 tax year. The
23amnesty period shall begin on the effective date of this
24amendatory Act of the 98th General Assembly and shall run
25through December 31, 2013. If, during the amnesty period, the
26taxpayer pays the entire arrearage of taxes due for tax years

 

 

10100HB0961ham001- 12 -LRB101 03172 HLH 63915 a

1prior to 2013, the county clerk shall abate and not seek to
2collect any interest or penalties that may be applicable and
3shall not seek civil or criminal prosecution for any taxpayer
4for tax years prior to 2013. Failure to pay all such taxes due
5during the amnesty period established under this Section shall
6invalidate the amnesty period for that taxpayer.
7    The chief county assessment officer in a county with
83,000,000 or more inhabitants shall (i) mail notice of the
9amnesty period with the tax bills for the second installment of
10taxes for the 2012 assessment year and (ii) as soon as possible
11after the effective date of this amendatory Act of the 98th
12General Assembly, publish notice of the amnesty period in a
13newspaper of general circulation in the county. Notices shall
14include information on the amnesty period, its purpose, and the
15method by which to make payment.
16    Taxpayers who are a party to any criminal investigation or
17to any civil or criminal litigation that is pending in any
18circuit court or appellate court, or in the Supreme Court of
19this State, for nonpayment, delinquency, or fraud in relation
20to any property tax imposed by any taxing district located in
21the State on the effective date of this amendatory Act of the
2298th General Assembly may not take advantage of the amnesty
23period.
24    A taxpayer who has claimed 3 or more homestead exemptions
25in error shall not be eligible for the amnesty period
26established under this subsection.

 

 

10100HB0961ham001- 13 -LRB101 03172 HLH 63915 a

1    (m) Notwithstanding any other provision of law, for taxable
2years 2019 2020 through 2023 2024, in counties with 3,000,000
3or more inhabitants, the chief county assessment officer shall,
4if he or she learns that a taxpayer who has been granted a
5senior citizens homestead exemption has died during the period
6to which the exemption applies, send a notice to the address on
7record for the owner of record of the property notifying the
8owner that the exemption will be terminated unless, within 90
9days after the notice is sent, the chief county assessment
10officer is provided with a basis to continue the exemption. The
11notice shall be sent by first-class mail, in an envelope that
12bears on its front, in boldface red lettering that is at least
13one inch in size, the words "Notice of Exemption Termination";
14however, if the taxpayer elects to receive the notice by email
15and provides an email address, then the notice shall be sent by
16email.
17(Source: P.A. 101-453, eff. 8-23-19.)
 
18    (35 ILCS 200/15-170)
19    Sec. 15-170. Senior citizens homestead exemption.
20    (a) An annual homestead exemption limited, except as
21described here with relation to cooperatives or life care
22facilities, to a maximum reduction set forth below from the
23property's value, as equalized or assessed by the Department,
24is granted for property that is occupied as a residence by a
25person 65 years of age or older who is liable for paying real

 

 

10100HB0961ham001- 14 -LRB101 03172 HLH 63915 a

1estate taxes on the property and is an owner of record of the
2property or has a legal or equitable interest therein as
3evidenced by a written instrument, except for a leasehold
4interest, other than a leasehold interest of land on which a
5single family residence is located, which is occupied as a
6residence by a person 65 years or older who has an ownership
7interest therein, legal, equitable or as a lessee, and on which
8he or she is liable for the payment of property taxes. Before
9taxable year 2004, the maximum reduction shall be $2,500 in
10counties with 3,000,000 or more inhabitants and $2,000 in all
11other counties. For taxable years 2004 through 2005, the
12maximum reduction shall be $3,000 in all counties. For taxable
13years 2006 and 2007, the maximum reduction shall be $3,500. For
14taxable years 2008 through 2011, the maximum reduction is
15$4,000 in all counties. For taxable year 2012, the maximum
16reduction is $5,000 in counties with 3,000,000 or more
17inhabitants and $4,000 in all other counties. For taxable years
182013 through 2016, the maximum reduction is $5,000 in all
19counties. For taxable years 2017 and thereafter, the maximum
20reduction is $8,000 in counties with 3,000,000 or more
21inhabitants and $5,000 in all other counties.
22    (b) For land improved with an apartment building owned and
23operated as a cooperative, the maximum reduction from the value
24of the property, as equalized by the Department, shall be
25multiplied by the number of apartments or units occupied by a
26person 65 years of age or older who is liable, by contract with

 

 

10100HB0961ham001- 15 -LRB101 03172 HLH 63915 a

1the owner or owners of record, for paying property taxes on the
2property and is an owner of record of a legal or equitable
3interest in the cooperative apartment building, other than a
4leasehold interest. For land improved with a life care
5facility, the maximum reduction from the value of the property,
6as equalized by the Department, shall be multiplied by the
7number of apartments or units occupied by persons 65 years of
8age or older, irrespective of any legal, equitable, or
9leasehold interest in the facility, who are liable, under a
10contract with the owner or owners of record of the facility,
11for paying property taxes on the property. In a cooperative or
12a life care facility where a homestead exemption has been
13granted, the cooperative association or the management firm of
14the cooperative or facility shall credit the savings resulting
15from that exemption only to the apportioned tax liability of
16the owner or resident who qualified for the exemption. Any
17person who willfully refuses to so credit the savings shall be
18guilty of a Class B misdemeanor. Under this Section and
19Sections 15-175, 15-176, and 15-177, "life care facility" means
20a facility, as defined in Section 2 of the Life Care Facilities
21Act, with which the applicant for the homestead exemption has a
22life care contract as defined in that Act.
23    (c) When a homestead exemption has been granted under this
24Section and the person qualifying subsequently becomes a
25resident of a facility licensed under the Assisted Living and
26Shared Housing Act, the Nursing Home Care Act, the Specialized

 

 

10100HB0961ham001- 16 -LRB101 03172 HLH 63915 a

1Mental Health Rehabilitation Act of 2013, the ID/DD Community
2Care Act, or the MC/DD Act, the exemption shall continue so
3long as the residence continues to be occupied by the
4qualifying person's spouse if the spouse is 65 years of age or
5older, or if the residence remains unoccupied but is still
6owned by the person qualified for the homestead exemption.
7    (d) A person who will be 65 years of age during the current
8assessment year shall be eligible to apply for the homestead
9exemption during that assessment year. Application shall be
10made during the application period in effect for the county of
11his residence.
12    (e) Beginning with assessment year 2003, for taxes payable
13in 2004, property that is first occupied as a residence after
14January 1 of any assessment year by a person who is eligible
15for the senior citizens homestead exemption under this Section
16must be granted a pro-rata exemption for the assessment year.
17The amount of the pro-rata exemption is the exemption allowed
18in the county under this Section divided by 365 and multiplied
19by the number of days during the assessment year the property
20is occupied as a residence by a person eligible for the
21exemption under this Section. The chief county assessment
22officer must adopt reasonable procedures to establish
23eligibility for this pro-rata exemption.
24    (f) The assessor or chief county assessment officer may
25determine the eligibility of a life care facility to receive
26the benefits provided by this Section, by affidavit,

 

 

10100HB0961ham001- 17 -LRB101 03172 HLH 63915 a

1application, visual inspection, questionnaire or other
2reasonable methods in order to insure that the tax savings
3resulting from the exemption are credited by the management
4firm to the apportioned tax liability of each qualifying
5resident. The assessor may request reasonable proof that the
6management firm has so credited the exemption.
7    (g) The chief county assessment officer of each county with
8less than 3,000,000 inhabitants shall provide to each person
9allowed a homestead exemption under this Section a form to
10designate any other person to receive a duplicate of any notice
11of delinquency in the payment of taxes assessed and levied
12under this Code on the property of the person receiving the
13exemption. The duplicate notice shall be in addition to the
14notice required to be provided to the person receiving the
15exemption, and shall be given in the manner required by this
16Code. The person filing the request for the duplicate notice
17shall pay a fee of $5 to cover administrative costs to the
18supervisor of assessments, who shall then file the executed
19designation with the county collector. Notwithstanding any
20other provision of this Code to the contrary, the filing of
21such an executed designation requires the county collector to
22provide duplicate notices as indicated by the designation. A
23designation may be rescinded by the person who executed such
24designation at any time, in the manner and form required by the
25chief county assessment officer.
26    (h) The assessor or chief county assessment officer may

 

 

10100HB0961ham001- 18 -LRB101 03172 HLH 63915 a

1determine the eligibility of residential property to receive
2the homestead exemption provided by this Section by
3application, visual inspection, questionnaire or other
4reasonable methods. The determination shall be made in
5accordance with guidelines established by the Department.
6    (i) In counties with 3,000,000 or more inhabitants, for
7taxable years 2010 through 2018 2019, and beginning again in
8taxable year 2024 2025, each taxpayer who has been granted an
9exemption under this Section must reapply on an annual basis.
10    If a reapplication is required, then the chief county
11assessment officer shall mail the application to the taxpayer
12at least 60 days prior to the last day of the application
13period for the county.
14    For taxable years 2019 2020 through 2023 2024, in counties
15with 3,000,000 or more inhabitants, a taxpayer who has been
16granted an exemption under this Section need not reapply.
17However, if the property ceases to be qualified for the
18exemption under this Section in any year for which a
19reapplication is not required under this Section, then the
20owner of record of the property shall notify the chief county
21assessment officer that the property is no longer qualified. In
22addition, for taxable years 2019 2020 through 2023 2024, the
23chief county assessment officer of a county with 3,000,000 or
24more inhabitants shall enter into an intergovernmental
25agreement with the county clerk of that county and the
26Department of Public Health, as well as any other appropriate

 

 

10100HB0961ham001- 19 -LRB101 03172 HLH 63915 a

1governmental agency, to obtain information that documents the
2death of a taxpayer who has been granted an exemption under
3this Section. Notwithstanding any other provision of law, the
4county clerk and the Department of Public Health shall provide
5that information to the chief county assessment officer. The
6Department of Public Health shall supply this information no
7less frequently than every calendar quarter. Information
8concerning the death of a taxpayer may be shared with the
9county treasurer. The chief county assessment officer shall
10also enter into a data exchange agreement with the Social
11Security Administration or its agent to obtain access to the
12information regarding deaths in possession of the Social
13Security Administration. The chief county assessment officer
14shall, subject to the notice requirements under subsection (m)
15of Section 9-275, terminate the exemption under this Section if
16the information obtained indicates that the property is no
17longer qualified for the exemption. In counties with 3,000,000
18or more inhabitants, the assessor and the county recorder of
19deeds shall establish policies and practices for the regular
20exchange of information for the purpose of alerting the
21assessor whenever the transfer of ownership of any property
22receiving an exemption under this Section has occurred. When
23such a transfer occurs, the assessor shall mail a notice to the
24new owner of the property (i) informing the new owner that the
25exemption will remain in place through the year of the
26transfer, after which it will be canceled, and (ii) providing

 

 

10100HB0961ham001- 20 -LRB101 03172 HLH 63915 a

1information pertaining to the rules for reapplying for the
2exemption if the owner qualifies. In counties with 3,000,000 or
3more inhabitants, the chief county assessment official shall
4conduct audits of all exemptions granted under this Section no
5later than December 31, 2022 and no later than December 31,
62024. The audit shall be designed to ascertain whether any
7senior homestead exemptions have been granted erroneously. If
8it is determined that a senior homestead exemption has been
9erroneously applied to a property, the chief county assessment
10officer shall make use of the appropriate provisions of Section
119-275 in relation to the property that received the erroneous
12homestead exemption.
13    (j) In counties with less than 3,000,000 inhabitants, the
14county board may by resolution provide that if a person has
15been granted a homestead exemption under this Section, the
16person qualifying need not reapply for the exemption.
17    In counties with less than 3,000,000 inhabitants, if the
18assessor or chief county assessment officer requires annual
19application for verification of eligibility for an exemption
20once granted under this Section, the application shall be
21mailed to the taxpayer.
22    (l) The assessor or chief county assessment officer shall
23notify each person who qualifies for an exemption under this
24Section that the person may also qualify for deferral of real
25estate taxes under the Senior Citizens Real Estate Tax Deferral
26Act. The notice shall set forth the qualifications needed for

 

 

10100HB0961ham001- 21 -LRB101 03172 HLH 63915 a

1deferral of real estate taxes, the address and telephone number
2of county collector, and a statement that applications for
3deferral of real estate taxes may be obtained from the county
4collector.
5    (m) Notwithstanding Sections 6 and 8 of the State Mandates
6Act, no reimbursement by the State is required for the
7implementation of any mandate created by this Section.
8(Source: P.A. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19.)
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.".