Rep. Michael J. Zalewski

Filed: 5/21/2020

 

 


 

 


 
10100SB0685ham002LRB101 04446 HLH 72256 a

1
AMENDMENT TO SENATE BILL 685

2    AMENDMENT NO. ______. Amend Senate Bill 685, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 15-168, 15-169, 15-172, 21-27, 21-145, and 21-150 and
7by adding Section 21-253 as follows:
 
8    (35 ILCS 200/15-168)
9    Sec. 15-168. Homestead exemption for persons with
10disabilities.
11    (a) Beginning with taxable year 2007, an annual homestead
12exemption is granted to persons with disabilities in the amount
13of $2,000, except as provided in subsection (c), to be deducted
14from the property's value as equalized or assessed by the
15Department of Revenue. The person with a disability shall
16receive the homestead exemption upon meeting the following

 

 

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1requirements:
2        (1) The property must be occupied as the primary
3    residence by the person with a disability.
4        (2) The person with a disability must be liable for
5    paying the real estate taxes on the property.
6        (3) The person with a disability must be an owner of
7    record of the property or have a legal or equitable
8    interest in the property as evidenced by a written
9    instrument. In the case of a leasehold interest in
10    property, the lease must be for a single family residence.
11    A person who has a disability during the taxable year is
12eligible to apply for this homestead exemption during that
13taxable year. Application must be made during the application
14period in effect for the county of residence. If a homestead
15exemption has been granted under this Section and the person
16awarded the exemption subsequently becomes a resident of a
17facility licensed under the Nursing Home Care Act, the
18Specialized Mental Health Rehabilitation Act of 2013, the ID/DD
19Community Care Act, or the MC/DD Act, then the exemption shall
20continue (i) so long as the residence continues to be occupied
21by the qualifying person's spouse or (ii) if the residence
22remains unoccupied but is still owned by the person qualified
23for the homestead exemption.
24    (b) For the purposes of this Section, "person with a
25disability" means a person unable to engage in any substantial
26gainful activity by reason of a medically determinable physical

 

 

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1or mental impairment which can be expected to result in death
2or has lasted or can be expected to last for a continuous
3period of not less than 12 months. Persons with disabilities
4filing claims under this Act shall submit proof of disability
5in such form and manner as the Department shall by rule and
6regulation prescribe. Proof that a claimant is eligible to
7receive disability benefits under the Federal Social Security
8Act shall constitute proof of disability for purposes of this
9Act. Issuance of an Illinois Person with a Disability
10Identification Card stating that the claimant is under a Class
112 disability, as defined in Section 4A of the Illinois
12Identification Card Act, shall constitute proof that the person
13named thereon is a person with a disability for purposes of
14this Act. A person with a disability not covered under the
15Federal Social Security Act and not presenting an Illinois
16Person with a Disability Identification Card stating that the
17claimant is under a Class 2 disability shall be examined by a
18physician, advanced practice registered nurse, or physician
19assistant designated by the Department, and his status as a
20person with a disability determined using the same standards as
21used by the Social Security Administration. The costs of any
22required examination shall be borne by the claimant.
23    (c) For land improved with (i) an apartment building owned
24and operated as a cooperative or (ii) a life care facility as
25defined under Section 2 of the Life Care Facilities Act that is
26considered to be a cooperative, the maximum reduction from the

 

 

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1value of the property, as equalized or assessed by the
2Department, shall be multiplied by the number of apartments or
3units occupied by a person with a disability. The person with a
4disability shall receive the homestead exemption upon meeting
5the following requirements:
6        (1) The property must be occupied as the primary
7    residence by the person with a disability.
8        (2) The person with a disability must be liable by
9    contract with the owner or owners of record for paying the
10    apportioned property taxes on the property of the
11    cooperative or life care facility. In the case of a life
12    care facility, the person with a disability must be liable
13    for paying the apportioned property taxes under a life care
14    contract as defined in Section 2 of the Life Care
15    Facilities Act.
16        (3) The person with a disability must be an owner of
17    record of a legal or equitable interest in the cooperative
18    apartment building. A leasehold interest does not meet this
19    requirement.
20If a homestead exemption is granted under this subsection, the
21cooperative association or management firm shall credit the
22savings resulting from the exemption to the apportioned tax
23liability of the qualifying person with a disability. The chief
24county assessment officer may request reasonable proof that the
25association or firm has properly credited the exemption. A
26person who willfully refuses to credit an exemption to the

 

 

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1qualified person with a disability is guilty of a Class B
2misdemeanor.
3    (d) The chief county assessment officer shall determine the
4eligibility of property to receive the homestead exemption
5according to guidelines established by the Department. After a
6person has received an exemption under this Section, an annual
7verification of eligibility for the exemption shall be mailed
8to the taxpayer.
9    In counties with fewer than 3,000,000 inhabitants, the
10chief county assessment officer shall provide to each person
11granted a homestead exemption under this Section a form to
12designate any other person to receive a duplicate of any notice
13of delinquency in the payment of taxes assessed and levied
14under this Code on the person's qualifying property. The
15duplicate notice shall be in addition to the notice required to
16be provided to the person receiving the exemption and shall be
17given in the manner required by this Code. The person filing
18the request for the duplicate notice shall pay an
19administrative fee of $5 to the chief county assessment
20officer. The assessment officer shall then file the executed
21designation with the county collector, who shall issue the
22duplicate notices as indicated by the designation. A
23designation may be rescinded by the person with a disability in
24the manner required by the chief county assessment officer.
25    (d-5) Notwithstanding any other provision of law, each
26chief county assessment officer may approve this exemption for

 

 

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1the 2020 taxable year, without application, for any property
2that was approved for this exemption for the 2019 taxable year,
3provided that:
4        (1) the county board has declared a local disaster as
5    provided in the Illinois Emergency Management Agency Act
6    related to the COVID-19 public health emergency;
7        (2) the owner of record of the property as of January
8    1, 2020 is the same as the owner of record of the property
9    as of January 1, 2019;
10        (3) the exemption for the 2019 taxable year has not
11    been determined to be an erroneous exemption as defined by
12    this Code; and
13        (4) the applicant for the 2019 taxable year has not
14    asked for the exemption to be removed for the 2019 or 2020
15    taxable years.
16    (e) A taxpayer who claims an exemption under Section 15-165
17or 15-169 may not claim an exemption under this Section.
18(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
1999-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-513, eff.
201-1-18.)
 
21    (35 ILCS 200/15-169)
22    Sec. 15-169. Homestead exemption for veterans with
23disabilities.
24    (a) Beginning with taxable year 2007, an annual homestead
25exemption, limited to the amounts set forth in subsections (b)

 

 

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1and (b-3), is granted for property that is used as a qualified
2residence by a veteran with a disability.
3    (b) For taxable years prior to 2015, the amount of the
4exemption under this Section is as follows:
5        (1) for veterans with a service-connected disability
6    of at least (i) 75% for exemptions granted in taxable years
7    2007 through 2009 and (ii) 70% for exemptions granted in
8    taxable year 2010 and each taxable year thereafter, as
9    certified by the United States Department of Veterans
10    Affairs, the annual exemption is $5,000; and
11        (2) for veterans with a service-connected disability
12    of at least 50%, but less than (i) 75% for exemptions
13    granted in taxable years 2007 through 2009 and (ii) 70% for
14    exemptions granted in taxable year 2010 and each taxable
15    year thereafter, as certified by the United States
16    Department of Veterans Affairs, the annual exemption is
17    $2,500.
18    (b-3) For taxable years 2015 and thereafter:
19        (1) if the veteran has a service connected disability
20    of 30% or more but less than 50%, as certified by the
21    United States Department of Veterans Affairs, then the
22    annual exemption is $2,500;
23        (2) if the veteran has a service connected disability
24    of 50% or more but less than 70%, as certified by the
25    United States Department of Veterans Affairs, then the
26    annual exemption is $5,000; and

 

 

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1        (3) if the veteran has a service connected disability
2    of 70% or more, as certified by the United States
3    Department of Veterans Affairs, then the property is exempt
4    from taxation under this Code.
5    (b-5) If a homestead exemption is granted under this
6Section and the person awarded the exemption subsequently
7becomes a resident of a facility licensed under the Nursing
8Home Care Act or a facility operated by the United States
9Department of Veterans Affairs, then the exemption shall
10continue (i) so long as the residence continues to be occupied
11by the qualifying person's spouse or (ii) if the residence
12remains unoccupied but is still owned by the person who
13qualified for the homestead exemption.
14    (c) The tax exemption under this Section carries over to
15the benefit of the veteran's surviving spouse as long as the
16spouse holds the legal or beneficial title to the homestead,
17permanently resides thereon, and does not remarry. If the
18surviving spouse sells the property, an exemption not to exceed
19the amount granted from the most recent ad valorem tax roll may
20be transferred to his or her new residence as long as it is
21used as his or her primary residence and he or she does not
22remarry.
23    (c-1) Beginning with taxable year 2015, nothing in this
24Section shall require the veteran to have qualified for or
25obtained the exemption before death if the veteran was killed
26in the line of duty.

 

 

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1    (d) The exemption under this Section applies for taxable
2year 2007 and thereafter. A taxpayer who claims an exemption
3under Section 15-165 or 15-168 may not claim an exemption under
4this Section.
5    (e) Each taxpayer who has been granted an exemption under
6this Section must reapply on an annual basis. Application must
7be made during the application period in effect for the county
8of his or her residence. The assessor or chief county
9assessment officer may determine the eligibility of
10residential property to receive the homestead exemption
11provided by this Section by application, visual inspection,
12questionnaire, or other reasonable methods. The determination
13must be made in accordance with guidelines established by the
14Department.
15    (e-1) If the person qualifying for the exemption does not
16occupy the qualified residence as of January 1 of the taxable
17year, the exemption granted under this Section shall be
18prorated on a monthly basis. The prorated exemption shall apply
19beginning with the first complete month in which the person
20occupies the qualified residence.
21    (e-5) Notwithstanding any other provision of law, each
22chief county assessment officer may approve this exemption for
23the 2020 taxable year, without application, for any property
24that was approved for this exemption for the 2019 taxable year,
25provided that:
26        (1) the county board has declared a local disaster as

 

 

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1    provided in the Illinois Emergency Management Agency Act
2    related to the COVID-19 public health emergency;
3        (2) the owner of record of the property as of January
4    1, 2020 is the same as the owner of record of the property
5    as of January 1, 2019;
6        (3) the exemption for the 2019 taxable year has not
7    been determined to be an erroneous exemption as defined by
8    this Code; and
9        (4) the applicant for the 2019 taxable year has not
10    asked for the exemption to be removed for the 2019 or 2020
11    taxable years.
12    Nothing in this subsection shall preclude a veteran whose
13service connected disability rating has changed since the 2019
14exemption was granted from applying for the exemption based on
15the subsequent service connected disability rating.
16    (f) For the purposes of this Section:
17    "Qualified residence" means real property, but less any
18portion of that property that is used for commercial purposes,
19with an equalized assessed value of less than $250,000 that is
20the primary residence of a veteran with a disability. Property
21rented for more than 6 months is presumed to be used for
22commercial purposes.
23    "Veteran" means an Illinois resident who has served as a
24member of the United States Armed Forces on active duty or
25State active duty, a member of the Illinois National Guard, or
26a member of the United States Reserve Forces and who has

 

 

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1received an honorable discharge.
2(Source: P.A. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15;
399-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
 
4    (35 ILCS 200/15-172)
5    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
6Exemption.
7    (a) This Section may be cited as the Senior Citizens
8Assessment Freeze Homestead Exemption.
9    (b) As used in this Section:
10    "Applicant" means an individual who has filed an
11application under this Section.
12    "Base amount" means the base year equalized assessed value
13of the residence plus the first year's equalized assessed value
14of any added improvements which increased the assessed value of
15the residence after the base year.
16    "Base year" means the taxable year prior to the taxable
17year for which the applicant first qualifies and applies for
18the exemption provided that in the prior taxable year the
19property was improved with a permanent structure that was
20occupied as a residence by the applicant who was liable for
21paying real property taxes on the property and who was either
22(i) an owner of record of the property or had legal or
23equitable interest in the property as evidenced by a written
24instrument or (ii) had a legal or equitable interest as a
25lessee in the parcel of property that was single family

 

 

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1residence. If in any subsequent taxable year for which the
2applicant applies and qualifies for the exemption the equalized
3assessed value of the residence is less than the equalized
4assessed value in the existing base year (provided that such
5equalized assessed value is not based on an assessed value that
6results from a temporary irregularity in the property that
7reduces the assessed value for one or more taxable years), then
8that subsequent taxable year shall become the base year until a
9new base year is established under the terms of this paragraph.
10For taxable year 1999 only, the Chief County Assessment Officer
11shall review (i) all taxable years for which the applicant
12applied and qualified for the exemption and (ii) the existing
13base year. The assessment officer shall select as the new base
14year the year with the lowest equalized assessed value. An
15equalized assessed value that is based on an assessed value
16that results from a temporary irregularity in the property that
17reduces the assessed value for one or more taxable years shall
18not be considered the lowest equalized assessed value. The
19selected year shall be the base year for taxable year 1999 and
20thereafter until a new base year is established under the terms
21of this paragraph.
22    "Chief County Assessment Officer" means the County
23Assessor or Supervisor of Assessments of the county in which
24the property is located.
25    "Equalized assessed value" means the assessed value as
26equalized by the Illinois Department of Revenue.

 

 

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1    "Household" means the applicant, the spouse of the
2applicant, and all persons using the residence of the applicant
3as their principal place of residence.
4    "Household income" means the combined income of the members
5of a household for the calendar year preceding the taxable
6year.
7    "Income" has the same meaning as provided in Section 3.07
8of the Senior Citizens and Persons with Disabilities Property
9Tax Relief Act, except that, beginning in assessment year 2001,
10"income" does not include veteran's benefits.
11    "Internal Revenue Code of 1986" means the United States
12Internal Revenue Code of 1986 or any successor law or laws
13relating to federal income taxes in effect for the year
14preceding the taxable year.
15    "Life care facility that qualifies as a cooperative" means
16a facility as defined in Section 2 of the Life Care Facilities
17Act.
18    "Maximum income limitation" means:
19        (1) $35,000 prior to taxable year 1999;
20        (2) $40,000 in taxable years 1999 through 2003;
21        (3) $45,000 in taxable years 2004 through 2005;
22        (4) $50,000 in taxable years 2006 and 2007;
23        (5) $55,000 in taxable years 2008 through 2016;
24        (6) for taxable year 2017, (i) $65,000 for qualified
25    property located in a county with 3,000,000 or more
26    inhabitants and (ii) $55,000 for qualified property

 

 

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1    located in a county with fewer than 3,000,000 inhabitants;
2    and
3        (7) for taxable years 2018 and thereafter, $65,000 for
4    all qualified property.
5    "Residence" means the principal dwelling place and
6appurtenant structures used for residential purposes in this
7State occupied on January 1 of the taxable year by a household
8and so much of the surrounding land, constituting the parcel
9upon which the dwelling place is situated, as is used for
10residential purposes. If the Chief County Assessment Officer
11has established a specific legal description for a portion of
12property constituting the residence, then that portion of
13property shall be deemed the residence for the purposes of this
14Section.
15    "Taxable year" means the calendar year during which ad
16valorem property taxes payable in the next succeeding year are
17levied.
18    (c) Beginning in taxable year 1994, a senior citizens
19assessment freeze homestead exemption is granted for real
20property that is improved with a permanent structure that is
21occupied as a residence by an applicant who (i) is 65 years of
22age or older during the taxable year, (ii) has a household
23income that does not exceed the maximum income limitation,
24(iii) is liable for paying real property taxes on the property,
25and (iv) is an owner of record of the property or has a legal or
26equitable interest in the property as evidenced by a written

 

 

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1instrument. This homestead exemption shall also apply to a
2leasehold interest in a parcel of property improved with a
3permanent structure that is a single family residence that is
4occupied as a residence by a person who (i) is 65 years of age
5or older during the taxable year, (ii) has a household income
6that does not exceed the maximum income limitation, (iii) has a
7legal or equitable ownership interest in the property as
8lessee, and (iv) is liable for the payment of real property
9taxes on that property.
10    In counties of 3,000,000 or more inhabitants, the amount of
11the exemption for all taxable years is the equalized assessed
12value of the residence in the taxable year for which
13application is made minus the base amount. In all other
14counties, the amount of the exemption is as follows: (i)
15through taxable year 2005 and for taxable year 2007 and
16thereafter, the amount of this exemption shall be the equalized
17assessed value of the residence in the taxable year for which
18application is made minus the base amount; and (ii) for taxable
19year 2006, the amount of the exemption is as follows:
20        (1) For an applicant who has a household income of
21    $45,000 or less, the amount of the exemption is the
22    equalized assessed value of the residence in the taxable
23    year for which application is made minus the base amount.
24        (2) For an applicant who has a household income
25    exceeding $45,000 but not exceeding $46,250, the amount of
26    the exemption is (i) the equalized assessed value of the

 

 

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1    residence in the taxable year for which application is made
2    minus the base amount (ii) multiplied by 0.8.
3        (3) For an applicant who has a household income
4    exceeding $46,250 but not exceeding $47,500, the amount of
5    the exemption is (i) the equalized assessed value of the
6    residence in the taxable year for which application is made
7    minus the base amount (ii) multiplied by 0.6.
8        (4) For an applicant who has a household income
9    exceeding $47,500 but not exceeding $48,750, the amount of
10    the exemption is (i) the equalized assessed value of the
11    residence in the taxable year for which application is made
12    minus the base amount (ii) multiplied by 0.4.
13        (5) For an applicant who has a household income
14    exceeding $48,750 but not exceeding $50,000, the amount of
15    the exemption is (i) the equalized assessed value of the
16    residence in the taxable year for which application is made
17    minus the base amount (ii) multiplied by 0.2.
18    When the applicant is a surviving spouse of an applicant
19for a prior year for the same residence for which an exemption
20under this Section has been granted, the base year and base
21amount for that residence are the same as for the applicant for
22the prior year.
23    Each year at the time the assessment books are certified to
24the County Clerk, the Board of Review or Board of Appeals shall
25give to the County Clerk a list of the assessed values of
26improvements on each parcel qualifying for this exemption that

 

 

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1were added after the base year for this parcel and that
2increased the assessed value of the property.
3    In the case of land improved with an apartment building
4owned and operated as a cooperative or a building that is a
5life care facility that qualifies as a cooperative, the maximum
6reduction from the equalized assessed value of the property is
7limited to the sum of the reductions calculated for each unit
8occupied as a residence by a person or persons (i) 65 years of
9age or older, (ii) with a household income that does not exceed
10the maximum income limitation, (iii) who is liable, by contract
11with the owner or owners of record, for paying real property
12taxes on the property, and (iv) who is an owner of record of a
13legal or equitable interest in the cooperative apartment
14building, other than a leasehold interest. In the instance of a
15cooperative where a homestead exemption has been granted under
16this Section, the cooperative association or its management
17firm shall credit the savings resulting from that exemption
18only to the apportioned tax liability of the owner who
19qualified for the exemption. Any person who willfully refuses
20to credit that savings to an owner who qualifies for the
21exemption is guilty of a Class B misdemeanor.
22    When a homestead exemption has been granted under this
23Section and an applicant then becomes a resident of a facility
24licensed under the Assisted Living and Shared Housing Act, the
25Nursing Home Care Act, the Specialized Mental Health
26Rehabilitation Act of 2013, the ID/DD Community Care Act, or

 

 

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1the MC/DD Act, the exemption shall be granted in subsequent
2years so long as the residence (i) continues to be occupied by
3the qualified applicant's spouse or (ii) if remaining
4unoccupied, is still owned by the qualified applicant for the
5homestead exemption.
6    Beginning January 1, 1997, when an individual dies who
7would have qualified for an exemption under this Section, and
8the surviving spouse does not independently qualify for this
9exemption because of age, the exemption under this Section
10shall be granted to the surviving spouse for the taxable year
11preceding and the taxable year of the death, provided that,
12except for age, the surviving spouse meets all other
13qualifications for the granting of this exemption for those
14years.
15    When married persons maintain separate residences, the
16exemption provided for in this Section may be claimed by only
17one of such persons and for only one residence.
18    For taxable year 1994 only, in counties having less than
193,000,000 inhabitants, to receive the exemption, a person shall
20submit an application by February 15, 1995 to the Chief County
21Assessment Officer of the county in which the property is
22located. In counties having 3,000,000 or more inhabitants, for
23taxable year 1994 and all subsequent taxable years, to receive
24the exemption, a person may submit an application to the Chief
25County Assessment Officer of the county in which the property
26is located during such period as may be specified by the Chief

 

 

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1County Assessment Officer. The Chief County Assessment Officer
2in counties of 3,000,000 or more inhabitants shall annually
3give notice of the application period by mail or by
4publication. In counties having less than 3,000,000
5inhabitants, beginning with taxable year 1995 and thereafter,
6to receive the exemption, a person shall submit an application
7by July 1 of each taxable year to the Chief County Assessment
8Officer of the county in which the property is located. A
9county may, by ordinance, establish a date for submission of
10applications that is different than July 1. The applicant shall
11submit with the application an affidavit of the applicant's
12total household income, age, marital status (and if married the
13name and address of the applicant's spouse, if known), and
14principal dwelling place of members of the household on January
151 of the taxable year. The Department shall establish, by rule,
16a method for verifying the accuracy of affidavits filed by
17applicants under this Section, and the Chief County Assessment
18Officer may conduct audits of any taxpayer claiming an
19exemption under this Section to verify that the taxpayer is
20eligible to receive the exemption. Each application shall
21contain or be verified by a written declaration that it is made
22under the penalties of perjury. A taxpayer's signing a
23fraudulent application under this Act is perjury, as defined in
24Section 32-2 of the Criminal Code of 2012. The applications
25shall be clearly marked as applications for the Senior Citizens
26Assessment Freeze Homestead Exemption and must contain a notice

 

 

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1that any taxpayer who receives the exemption is subject to an
2audit by the Chief County Assessment Officer.
3    Notwithstanding any other provision to the contrary, in
4counties having fewer than 3,000,000 inhabitants, if an
5applicant fails to file the application required by this
6Section in a timely manner and this failure to file is due to a
7mental or physical condition sufficiently severe so as to
8render the applicant incapable of filing the application in a
9timely manner, the Chief County Assessment Officer may extend
10the filing deadline for a period of 30 days after the applicant
11regains the capability to file the application, but in no case
12may the filing deadline be extended beyond 3 months of the
13original filing deadline. In order to receive the extension
14provided in this paragraph, the applicant shall provide the
15Chief County Assessment Officer with a signed statement from
16the applicant's physician, advanced practice registered nurse,
17or physician assistant stating the nature and extent of the
18condition, that, in the physician's, advanced practice
19registered nurse's, or physician assistant's opinion, the
20condition was so severe that it rendered the applicant
21incapable of filing the application in a timely manner, and the
22date on which the applicant regained the capability to file the
23application.
24    Beginning January 1, 1998, notwithstanding any other
25provision to the contrary, in counties having fewer than
263,000,000 inhabitants, if an applicant fails to file the

 

 

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1application required by this Section in a timely manner and
2this failure to file is due to a mental or physical condition
3sufficiently severe so as to render the applicant incapable of
4filing the application in a timely manner, the Chief County
5Assessment Officer may extend the filing deadline for a period
6of 3 months. In order to receive the extension provided in this
7paragraph, the applicant shall provide the Chief County
8Assessment Officer with a signed statement from the applicant's
9physician, advanced practice registered nurse, or physician
10assistant stating the nature and extent of the condition, and
11that, in the physician's, advanced practice registered
12nurse's, or physician assistant's opinion, the condition was so
13severe that it rendered the applicant incapable of filing the
14application in a timely manner.
15    In counties having less than 3,000,000 inhabitants, if an
16applicant was denied an exemption in taxable year 1994 and the
17denial occurred due to an error on the part of an assessment
18official, or his or her agent or employee, then beginning in
19taxable year 1997 the applicant's base year, for purposes of
20determining the amount of the exemption, shall be 1993 rather
21than 1994. In addition, in taxable year 1997, the applicant's
22exemption shall also include an amount equal to (i) the amount
23of any exemption denied to the applicant in taxable year 1995
24as a result of using 1994, rather than 1993, as the base year,
25(ii) the amount of any exemption denied to the applicant in
26taxable year 1996 as a result of using 1994, rather than 1993,

 

 

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1as the base year, and (iii) the amount of the exemption
2erroneously denied for taxable year 1994.
3    For purposes of this Section, a person who will be 65 years
4of age during the current taxable year shall be eligible to
5apply for the homestead exemption during that taxable year.
6Application shall be made during the application period in
7effect for the county of his or her residence.
8    The Chief County Assessment Officer may determine the
9eligibility of a life care facility that qualifies as a
10cooperative to receive the benefits provided by this Section by
11use of an affidavit, application, visual inspection,
12questionnaire, or other reasonable method in order to insure
13that the tax savings resulting from the exemption are credited
14by the management firm to the apportioned tax liability of each
15qualifying resident. The Chief County Assessment Officer may
16request reasonable proof that the management firm has so
17credited that exemption.
18    Except as provided in this Section, all information
19received by the chief county assessment officer or the
20Department from applications filed under this Section, or from
21any investigation conducted under the provisions of this
22Section, shall be confidential, except for official purposes or
23pursuant to official procedures for collection of any State or
24local tax or enforcement of any civil or criminal penalty or
25sanction imposed by this Act or by any statute or ordinance
26imposing a State or local tax. Any person who divulges any such

 

 

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1information in any manner, except in accordance with a proper
2judicial order, is guilty of a Class A misdemeanor.
3    Nothing contained in this Section shall prevent the
4Director or chief county assessment officer from publishing or
5making available reasonable statistics concerning the
6operation of the exemption contained in this Section in which
7the contents of claims are grouped into aggregates in such a
8way that information contained in any individual claim shall
9not be disclosed.
10    Notwithstanding any other provision of law, for taxable
11year 2017 and thereafter, in counties of 3,000,000 or more
12inhabitants, the amount of the exemption shall be the greater
13of (i) the amount of the exemption otherwise calculated under
14this Section or (ii) $2,000.
15    (c-5) Notwithstanding any other provision of law, each
16chief county assessment officer may approve this exemption for
17the 2020 taxable year, without application, for any property
18that was approved for this exemption for the 2019 taxable year,
19provided that:
20        (1) the county board has declared a local disaster as
21    provided in the Illinois Emergency Management Agency Act
22    related to the COVID-19 public health emergency;
23        (2) the owner of record of the property as of January
24    1, 2020 is the same as the owner of record of the property
25    as of January 1, 2019;
26        (3) the exemption for the 2019 taxable year has not

 

 

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1    been determined to be an erroneous exemption as defined by
2    this Code; and
3        (4 )the applicant for the 2019 taxable year has not
4    asked for the exemption to be removed for the 2019 or 2020
5    taxable years.
6    Nothing in this subsection shall preclude or impair the
7authority of a chief county assessment officer to conduct
8audits of any taxpayer claiming an exemption under this Section
9to verify that the taxpayer is eligible to receive the
10exemption as provided elsewhere in this Section.
11    (d) Each Chief County Assessment Officer shall annually
12publish a notice of availability of the exemption provided
13under this Section. The notice shall be published at least 60
14days but no more than 75 days prior to the date on which the
15application must be submitted to the Chief County Assessment
16Officer of the county in which the property is located. The
17notice shall appear in a newspaper of general circulation in
18the county.
19    Notwithstanding Sections 6 and 8 of the State Mandates Act,
20no reimbursement by the State is required for the
21implementation of any mandate created by this Section.
22(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
2399-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-401, eff.
248-25-17; 100-513, eff. 1-1-18; 100-863, eff. 8-14-18.)
 
25    (35 ILCS 200/21-27)

 

 

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1    Sec. 21-27. Waiver of interest penalty.
2    (a) On the recommendation of the county treasurer, the
3county board may adopt a resolution under which an interest
4penalty for the delinquent payment of taxes for any year that
5otherwise would be imposed under Section 21-15, 21-20, or 21-25
6shall be waived in the case of any person who meets all of the
7following criteria:
8        (1) The person is determined eligible for a grant under
9    the Senior Citizens and Persons with Disabilities Property
10    Tax Relief Act with respect to the taxes for that year.
11        (2) The person requests, in writing, on a form approved
12    by the county treasurer, a waiver of the interest penalty,
13    and the request is filed with the county treasurer on or
14    before the first day of the month that an installment of
15    taxes is due.
16        (3) The person pays the installment of taxes due, in
17    full, on or before the third day of the month that the
18    installment is due.
19        (4) The county treasurer approves the request for a
20    waiver.
21    (b) With respect to property that qualifies as a brownfield
22site under Section 58.2 of the Environmental Protection Act,
23the county board, upon the recommendation of the county
24treasurer, may adopt a resolution to waive an interest penalty
25for the delinquent payment of taxes for any year that otherwise
26would be imposed under Section 21-15, 21-20, or 21-25 if all of

 

 

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1the following criteria are met:
2        (1) the property has delinquent taxes and an
3    outstanding interest penalty and the amount of that
4    interest penalty is so large as to, possibly, result in all
5    of the taxes becoming uncollectible;
6        (2) the property is part of a redevelopment plan of a
7    unit of local government and that unit of local government
8    does not oppose the waiver of the interest penalty;
9        (3) the redevelopment of the property will benefit the
10    public interest by remediating the brownfield
11    contamination;
12        (4) the taxpayer delivers to the county treasurer (i) a
13    written request for a waiver of the interest penalty, on a
14    form approved by the county treasurer, and (ii) a copy of
15    the redevelopment plan for the property;
16        (5) the taxpayer pays, in full, the amount of up to the
17    amount of the first 2 installments of taxes due, to be held
18    in escrow pending the approval of the waiver, and enters
19    into an agreement with the county treasurer setting forth a
20    schedule for the payment of any remaining taxes due; and
21        (6) the county treasurer approves the request for a
22    waiver.
23    (c) For the 2019 taxable year (payable in 2020) only, the
24county board of a county with fewer than 3,000,000 inhabitants
25may adopt an ordinance or resolution under which some or all of
26the interest penalty for the delinquent payment of any

 

 

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1installment other than the final installment of taxes for the
22019 taxable year that otherwise would be imposed under Section
321-15, 21-20, or 21-25 shall be waived for all taxpayers in the
4county, for a period of (i) 120 days after the effective date
5of this amendatory Act of the 101st General Assembly or (ii)
6until the first day of the first month during which there is no
7longer a statewide COVID-19 public health emergency, as
8evidenced by an effective disaster declaration of the Governor
9covering all counties in the State.
10(Source: P.A. 99-143, eff. 7-27-15.)
 
11    (35 ILCS 200/21-145)
12    Sec. 21-145. Scavenger sale. At the same time the County
13Collector annually publishes the collector's annual sale
14advertisement under Sections 21-110, 21-115 and 21-120, it is
15mandatory for the collector in counties with 3,000,000 or more
16inhabitants, and in other counties if the county board so
17orders by resolution, to publish an advertisement giving notice
18of the intended application for judgment and sale of all
19properties upon which all or a part of the general taxes for
20each of 3 or more years, including the current tax year, are
21delinquent as of the date of the advertisement. Under no
22circumstance may a tax year be offered at a scavenger sale
23prior to the annual tax sale for that tax year (or, for omitted
24assessments issued pursuant to Section 9-260, the annual tax
25sale for that omitted assessment's warrant year, as defined

 

 

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1herein). In no event may there be more than 2 consecutive years
2without a sale under this Section. The term delinquent also
3includes forfeitures. The County Collector shall include in the
4advertisement and in the application for judgment and sale
5under this Section and Section 21-260 the total amount of all
6general taxes upon those properties which are delinquent as of
7the date of the advertisement. In lieu of a single annual
8advertisement and application for judgment and sale under this
9Section and Section 21-260, the County Collector may, from time
10to time, beginning on the date of the publication of the annual
11sale advertisement and before August 1 of the next year,
12publish separate advertisements and make separate applications
13on eligible properties described in one or more volumes of the
14delinquent list. The separate advertisements and applications
15shall, in the aggregate, include all the properties which
16otherwise would have been included in the single annual
17advertisement and application for judgment and sale under this
18Section. Upon the written request of the taxing district which
19levied the same, the County Collector shall also include in the
20advertisement the special taxes and special assessments,
21together with interest, penalties and costs thereon upon those
22properties which are delinquent as of the date of the
23advertisement. The advertisement and application for judgment
24and sale shall be in the manner prescribed by this Code
25relating to the annual advertisement and application for
26judgment and sale of delinquent properties.

 

 

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1    As used in this Section, "warrant year" means the year
2preceding the calendar year in which the omitted assessment
3first became due and payable.
4(Source: P.A. 98-277, eff. 8-9-13.)
 
5    (35 ILCS 200/21-150)
6    Sec. 21-150. Time of applying for judgment. Except as
7otherwise provided in this Section or by ordinance or
8resolution enacted under subsection (c) of Section 21-40, in
9any county with fewer than 3,000,000 inhabitants, all
10applications for judgment and order of sale for taxes and
11special assessments on delinquent properties shall be made
12within 90 days after the second installment due date. In Cook
13County, all applications for judgment and order of sale for
14taxes and special assessments on delinquent properties shall be
15made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012
16for tax year 2010, (iii) by July 1, 2013 for tax year 2011,
17(iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for
18tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by
19March 1, 2017 for tax year 2015, and (viii) by April 1 of the
20next calendar year after the second installment due date for
21tax year 2016 and 2017, and (ix) within 365 days of the second
22installment due date for each tax year thereafter.
23Notwithstanding these dates, in Cook County, the application
24for judgment and order of sale for the 2018 annual tax sale
25that would normally be held in calendar year 2020 shall not be

 

 

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1filed earlier than the first day of the first month during
2which there is no longer a statewide COVID-19 public health
3emergency, as evidenced by an effective disaster declaration of
4the Governor covering all counties in the State each tax year
5thereafter. In those counties which have adopted an ordinance
6under Section 21-40, the application for judgment and order of
7sale for delinquent taxes shall be made in December. In the 10
8years next following the completion of a general reassessment
9of property in any county with 3,000,000 or more inhabitants,
10made under an order of the Department, applications for
11judgment and order of sale shall be made as soon as may be and
12on the day specified in the advertisement required by Section
1321-110 and 21-115. If for any cause the court is not held on
14the day specified, the cause shall stand continued, and it
15shall be unnecessary to re-advertise the list or notice.
16    Within 30 days after the day specified for the application
17for judgment the court shall hear and determine the matter. If
18judgment is rendered, the sale shall begin on the date within 5
19business days specified in the notice as provided in Section
2021-115. If the collector is prevented from advertising and
21obtaining judgment within the time periods specified by this
22Section, the collector may obtain judgment at any time
23thereafter; but if the failure arises by the county collector's
24not complying with any of the requirements of this Code, he or
25she shall be held on his or her official bond for the full
26amount of all taxes and special assessments charged against him

 

 

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1or her. Any failure on the part of the county collector shall
2not be allowed as a valid objection to the collection of any
3tax or assessment, or to entry of a judgment against any
4delinquent properties included in the application of the county
5collector.
6(Source: P.A. 100-243, eff. 8-22-17.)
 
7    (35 ILCS 200/21-253 new)
8    Sec. 21-253. Annual tax sale postponed. Notwithstanding
9any other provision of law, in counties with less than
103,000,000 inhabitants, the annual tax sale that would
11ordinarily be held in calendar year 2020 shall be held no
12earlier than (i) 120 days after the effective date of this
13amendatory Act of the 101st General Assembly or (2) until the
14first day of the first month during which there is no longer a
15statewide COVID-19 public health emergency, as evidenced by an
16effective disaster declaration of the Governor covering all
17counties in the State.
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.".