103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2344

 

Introduced 2/14/2023, by Rep. Paul Jacobs

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-168

    Amends the Property Tax Code. In provisions concerning the homestead exemption for persons with disabilities, provides that, if the person with a disability is eligible to receive disability benefits under the federal Social Security Act, then the property is exempt from taxation under this Code. Effective immediately.


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A BILL FOR

 

HB2344LRB103 30025 HLH 56446 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 15-168 as follows:
 
6    (35 ILCS 200/15-168)
7    Sec. 15-168. Homestead exemption for persons with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities in the
11amount of $2,000, except as provided in subsection (c), to be
12deducted from the property's value as equalized or assessed by
13the Department of Revenue. The person with a disability shall
14receive the homestead exemption upon meeting the following
15requirements:
16        (1) The property must be occupied as the primary
17    residence by the person with a disability.
18        (2) The person with a disability must be liable for
19    paying the real estate taxes on the property.
20        (3) The person with a disability must be an owner of
21    record of the property or have a legal or equitable
22    interest in the property as evidenced by a written
23    instrument. In the case of a leasehold interest in

 

 

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1    property, the lease must be for a single family residence.
2    A person who has a disability during the taxable year is
3eligible to apply for this homestead exemption during that
4taxable year. Application must be made during the application
5period in effect for the county of residence. If a homestead
6exemption has been granted under this Section and the person
7awarded the exemption subsequently becomes a resident of a
8facility licensed under the Nursing Home Care Act, the
9Specialized Mental Health Rehabilitation Act of 2013, the
10ID/DD Community Care Act, or the MC/DD Act, then the exemption
11shall continue (i) so long as the residence continues to be
12occupied by the qualifying person's spouse or (ii) if the
13residence remains unoccupied but is still owned by the person
14qualified for the homestead exemption.
15    (b) For the purposes of this Section, "person with a
16disability" means a person unable to engage in any substantial
17gainful activity by reason of a medically determinable
18physical or mental impairment which can be expected to result
19in death or has lasted or can be expected to last for a
20continuous period of not less than 12 months. Persons with
21disabilities filing claims under this Act shall submit proof
22of disability in such form and manner as the Department shall
23by rule and regulation prescribe. Proof that a claimant is
24eligible to receive disability benefits under the Federal
25Social Security Act shall constitute proof of disability for
26purposes of this Act. Issuance of an Illinois Person with a

 

 

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1Disability Identification Card stating that the claimant is
2under a Class 2 disability, as defined in Section 4A of the
3Illinois Identification Card Act, shall constitute proof that
4the person named thereon is a person with a disability for
5purposes of this Act. A person with a disability not covered
6under the Federal Social Security Act and not presenting an
7Illinois Person with a Disability Identification Card stating
8that the claimant is under a Class 2 disability shall be
9examined by a physician, optometrist (if the person qualifies
10because of a visual disability), advanced practice registered
11nurse, or physician assistant designated by the Department,
12and his status as a person with a disability determined using
13the same standards as used by the Social Security
14Administration. The costs of any required examination shall be
15borne by the claimant.
16    (c) For land improved with (i) an apartment building owned
17and operated as a cooperative or (ii) a life care facility as
18defined under Section 2 of the Life Care Facilities Act that is
19considered to be a cooperative, the maximum reduction from the
20value of the property, as equalized or assessed by the
21Department, shall be multiplied by the number of apartments or
22units occupied by a person with a disability. The person with a
23disability shall receive the homestead exemption upon meeting
24the following requirements:
25        (1) The property must be occupied as the primary
26    residence by the person with a disability.

 

 

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1        (2) The person with a disability must be liable by
2    contract with the owner or owners of record for paying the
3    apportioned property taxes on the property of the
4    cooperative or life care facility. In the case of a life
5    care facility, the person with a disability must be liable
6    for paying the apportioned property taxes under a life
7    care contract as defined in Section 2 of the Life Care
8    Facilities Act.
9        (3) The person with a disability must be an owner of
10    record of a legal or equitable interest in the cooperative
11    apartment building. A leasehold interest does not meet
12    this requirement.
13If a homestead exemption is granted under this subsection, the
14cooperative association or management firm shall credit the
15savings resulting from the exemption to the apportioned tax
16liability of the qualifying person with a disability. The
17chief county assessment officer may request reasonable proof
18that the association or firm has properly credited the
19exemption. A person who willfully refuses to credit an
20exemption to the qualified person with a disability is guilty
21of a Class B misdemeanor.
22    (c-5) Beginning with taxable year 2024, if the person with
23a disability is eligible to receive disability benefits under
24the federal Social Security Act, then the property is exempt
25from taxation under this Code.
26    (d) The chief county assessment officer shall determine

 

 

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1the eligibility of property to receive the homestead exemption
2according to guidelines established by the Department. After a
3person has received an exemption under this Section, an annual
4verification of eligibility for the exemption shall be mailed
5to the taxpayer.
6    In counties with fewer than 3,000,000 inhabitants, the
7chief county assessment officer shall provide to each person
8granted a homestead exemption under this Section a form to
9designate any other person to receive a duplicate of any
10notice of delinquency in the payment of taxes assessed and
11levied under this Code on the person's qualifying property.
12The duplicate notice shall be in addition to the notice
13required to be provided to the person receiving the exemption
14and shall be given in the manner required by this Code. The
15person filing the request for the duplicate notice shall pay
16an administrative fee of $5 to the chief county assessment
17officer. The assessment officer shall then file the executed
18designation with the county collector, who shall issue the
19duplicate notices as indicated by the designation. A
20designation may be rescinded by the person with a disability
21in the manner required by the chief county assessment officer.
22    (d-5) Notwithstanding any other provision of law, each
23chief county assessment officer may approve this exemption for
24the 2020 taxable year, without application, for any property
25that was approved for this exemption for the 2019 taxable
26year, provided that:

 

 

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1        (1) the county board has declared a local disaster as
2    provided in the Illinois Emergency Management Agency Act
3    related to the COVID-19 public health emergency;
4        (2) the owner of record of the property as of January
5    1, 2020 is the same as the owner of record of the property
6    as of January 1, 2019;
7        (3) the exemption for the 2019 taxable year has not
8    been determined to be an erroneous exemption as defined by
9    this Code; and
10        (4) the applicant for the 2019 taxable year has not
11    asked for the exemption to be removed for the 2019 or 2020
12    taxable years.
13    (d-10) Notwithstanding any other provision of law, each
14chief county assessment officer may approve this exemption for
15the 2021 taxable year, without application, for any property
16that was approved for this exemption for the 2020 taxable
17year, if:
18        (1) the county board has declared a local disaster as
19    provided in the Illinois Emergency Management Agency Act
20    related to the COVID-19 public health emergency;
21        (2) the owner of record of the property as of January
22    1, 2021 is the same as the owner of record of the property
23    as of January 1, 2020;
24        (3) the exemption for the 2020 taxable year has not
25    been determined to be an erroneous exemption as defined by
26    this Code; and

 

 

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1        (4) the taxpayer for the 2020 taxable year has not
2    asked for the exemption to be removed for the 2020 or 2021
3    taxable years.
4    (d-15) For taxable years 2022 through 2027, in any county
5of more than 3,000,000 residents, and in any other county
6where the county board has authorized such action by ordinance
7or resolution, a chief county assessment officer may renew
8this exemption for any person who applied for the exemption
9and presented proof of eligibility, as described in subsection
10(b) above, without an annual application as required under
11subsection (d) above. A chief county assessment officer shall
12not automatically renew an exemption under this subsection if:
13the physician, advanced practice registered nurse,
14optometrist, or physician assistant who examined the claimant
15determined that the disability is not expected to continue for
1612 months or more; the exemption has been deemed erroneous
17since the last application; or the claimant has reported their
18ineligibility to receive the exemption. A chief county
19assessment officer who automatically renews an exemption under
20this subsection shall notify a person of a subsequent
21determination not to automatically renew that person's
22exemption and shall provide that person with an application to
23renew the exemption.
24    (e) A taxpayer who claims an exemption under Section
2515-165 or 15-169 may not claim an exemption under this
26Section.

 

 

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1(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
2102-895, eff. 5-23-22; revised 9-7-22.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.