HB4239 EnrolledLRB097 15221 HLH 60321 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
5Sections 15-175 and 21-205 as follows:
 
6    (35 ILCS 200/15-175)
7    Sec. 15-175. General homestead exemption.
8    (a) Except as provided in Sections 15-176 and 15-177,
9homestead property is entitled to an annual homestead exemption
10limited, except as described here with relation to
11cooperatives, to a reduction in the equalized assessed value of
12homestead property equal to the increase in equalized assessed
13value for the current assessment year above the equalized
14assessed value of the property for 1977, up to the maximum
15reduction set forth below. If however, the 1977 equalized
16assessed value upon which taxes were paid is subsequently
17determined by local assessing officials, the Property Tax
18Appeal Board, or a court to have been excessive, the equalized
19assessed value which should have been placed on the property
20for 1977 shall be used to determine the amount of the
21exemption.
22    (b) Except as provided in Section 15-176, the maximum
23reduction before taxable year 2004 shall be $4,500 in counties

 

 

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1with 3,000,000 or more inhabitants and $3,500 in all other
2counties. Except as provided in Sections 15-176 and 15-177, for
3taxable years 2004 through 2007, the maximum reduction shall be
4$5,000, for taxable year 2008, the maximum reduction is $5,500,
5and, for taxable years 2009 and thereafter, the maximum
6reduction is $6,000 in all counties. If a county has elected to
7subject itself to the provisions of Section 15-176 as provided
8in subsection (k) of that Section, then, for the first taxable
9year only after the provisions of Section 15-176 no longer
10apply, for owners who, for the taxable year, have not been
11granted a senior citizens assessment freeze homestead
12exemption under Section 15-172 or a long-time occupant
13homestead exemption under Section 15-177, there shall be an
14additional exemption of $5,000 for owners with a household
15income of $30,000 or less.
16    (c) In counties with fewer than 3,000,000 inhabitants, if,
17based on the most recent assessment, the equalized assessed
18value of the homestead property for the current assessment year
19is greater than the equalized assessed value of the property
20for 1977, the owner of the property shall automatically receive
21the exemption granted under this Section in an amount equal to
22the increase over the 1977 assessment up to the maximum
23reduction set forth in this Section.
24    (d) If in any assessment year beginning with the 2000
25assessment year, homestead property has a pro-rata valuation
26under Section 9-180 resulting in an increase in the assessed

 

 

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1valuation, a reduction in equalized assessed valuation equal to
2the increase in equalized assessed value of the property for
3the year of the pro-rata valuation above the equalized assessed
4value of the property for 1977 shall be applied to the property
5on a proportionate basis for the period the property qualified
6as homestead property during the assessment year. The maximum
7proportionate homestead exemption shall not exceed the maximum
8homestead exemption allowed in the county under this Section
9divided by 365 and multiplied by the number of days the
10property qualified as homestead property.
11    (e) The chief county assessment officer may, when
12considering whether to grant a leasehold exemption under this
13Section, require the following conditions to be met:
14        (1) that a notarized application for the exemption,
15    signed by both the owner and the lessee of the property,
16    must be submitted each year during the application period
17    in effect for the county in which the property is located;
18        (2) that a copy of the lease must be filed with the
19    chief county assessment officer by the owner of the
20    property at the time the notarized application is
21    submitted;
22        (3) that the lease must expressly state that the lessee
23    is liable for the payment of property taxes; and
24        (4) that the lease must include the following language
25    in substantially the following form:
26            "Lessee shall be liable for the payment of real

 

 

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1        estate taxes with respect to the residence in
2        accordance with the terms and conditions of 35 ILCS
3        200/15-175. The permanent real estate index number for
4        the premises is (insert number), and, according to the
5        most recent property tax bill, the current amount of
6        real estate taxes associated with the premises is
7        (insert amount) per year. The parties agree that the
8        monthly rent set forth above shall be increased or
9        decreased pro rata (effective January 1 of each
10        calendar year) to reflect any increase or decrease in
11        real estate taxes. Lessee shall be deemed to be
12        satisfying Lessee's liability for the above mentioned
13        real estate taxes with the monthly rent payments as set
14        forth above (or increased or decreased as set forth
15        herein)."
16    In addition, if there is a change in lessee, or if the
17lessee vacates the property, then the chief county assessment
18officer may require the owner of the property to notify the
19chief county assessment officer of that change.
20    This subsection (e) does not apply to leasehold interests
21in property owned by a municipality.
22    (f) "Homestead property" under this Section includes
23residential property that is occupied by its owner or owners as
24his or their principal dwelling place, or that is a leasehold
25interest on which a single family residence is situated, which
26is occupied as a residence by a person who has an ownership

 

 

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1interest therein, legal or equitable or as a lessee, and on
2which the person is liable for the payment of property taxes.
3For land improved with an apartment building owned and operated
4as a cooperative or a building which is a life care facility as
5defined in Section 15-170 and considered to be a cooperative
6under Section 15-170, the maximum reduction from the equalized
7assessed value shall be limited to the increase in the value
8above the equalized assessed value of the property for 1977, up
9to the maximum reduction set forth above, multiplied by the
10number of apartments or units occupied by a person or persons
11who is liable, by contract with the owner or owners of record,
12for paying property taxes on the property and is an owner of
13record of a legal or equitable interest in the cooperative
14apartment building, other than a leasehold interest. For
15purposes of this Section, the term "life care facility" has the
16meaning stated in Section 15-170.
17    "Household", as used in this Section, means the owner, the
18spouse of the owner, and all persons using the residence of the
19owner as their principal place of residence.
20    "Household income", as used in this Section, means the
21combined income of the members of a household for the calendar
22year preceding the taxable year.
23    "Income", as used in this Section, has the same meaning as
24provided in Section 3.07 of the Senior Citizens and Disabled
25Persons Property Tax Relief and Pharmaceutical Assistance Act,
26except that "income" does not include veteran's benefits.

 

 

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1    (g) In a cooperative where a homestead exemption has been
2granted, the cooperative association or its management firm
3shall credit the savings resulting from that exemption only to
4the apportioned tax liability of the owner who qualified for
5the exemption. Any person who willfully refuses to so credit
6the savings shall be guilty of a Class B misdemeanor.
7    (h) Where married persons maintain and reside in separate
8residences qualifying as homestead property, each residence
9shall receive 50% of the total reduction in equalized assessed
10valuation provided by this Section.
11    (i) In all counties, the assessor or chief county
12assessment officer may determine the eligibility of
13residential property to receive the homestead exemption and the
14amount of the exemption by application, visual inspection,
15questionnaire or other reasonable methods. The determination
16shall be made in accordance with guidelines established by the
17Department, provided that the taxpayer applying for an
18additional general exemption under this Section shall submit to
19the chief county assessment officer an application with an
20affidavit of the applicant's total household income, age,
21marital status (and, if married, the name and address of the
22applicant's spouse, if known), and principal dwelling place of
23members of the household on January 1 of the taxable year. The
24Department shall issue guidelines establishing a method for
25verifying the accuracy of the affidavits filed by applicants
26under this paragraph. The applications shall be clearly marked

 

 

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1as applications for the Additional General Homestead
2Exemption.
3    (j) In counties with fewer than 3,000,000 inhabitants, in
4the event of a sale of homestead property the homestead
5exemption shall remain in effect for the remainder of the
6assessment year of the sale. The assessor or chief county
7assessment officer may require the new owner of the property to
8apply for the homestead exemption for the following assessment
9year.
10    (k) Notwithstanding Sections 6 and 8 of the State Mandates
11Act, no reimbursement by the State is required for the
12implementation of any mandate created by this Section.
13(Source: P.A. 95-644, eff. 10-12-07.)
 
14    (35 ILCS 200/21-205)
15    (Text of Section before amendment by P.A. 97-557)
16    Sec. 21-205. Tax sale procedures. The collector, in person
17or by deputy, shall attend, on the day and in the place
18specified in the notice for the sale of property for taxes, and
19shall, between 9:00 a.m. and 4:00 p.m., or later at the
20collector's discretion, proceed to offer for sale, separately
21and in consecutive order, all property in the list on which the
22taxes, special assessments, interest or costs have not been
23paid. However, in any county with 3,000,000 or more
24inhabitants, the offer for sale shall be made between 8:00 a.m.
25and 8:00 p.m. The collector's office shall be kept open during

 

 

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1all hours in which the sale is in progress. The sale shall be
2continued from day to day, until all property in the delinquent
3list has been offered for sale. However, any city, village or
4incorporated town interested in the collection of any tax or
5special assessment, may, in default of bidders, withdraw from
6collection the special assessment levied against any property
7by the corporate authorities of the city, village or
8incorporated town. In case of a withdrawal, there shall be no
9sale of that property on account of the delinquent special
10assessment thereon.
11    In every sale of property pursuant to the provisions of
12this Code, the collector may employ any automated means that
13the collector deems appropriate, provided that bidders are
14required to personally attend the sale. The changes made by
15this amendatory Act of the 94th General Assembly are
16declarative of existing law.
17(Source: P.A. 94-922, eff. 1-1-07.)
 
18    (Text of Section after amendment by P.A. 97-557)
19    Sec. 21-205. Tax sale procedures. The collector, in person
20or by deputy, shall attend, on the day and in the place
21specified in the notice for the sale of property for taxes, and
22shall, between 9:00 a.m. and 4:00 p.m., or later at the
23collector's discretion, proceed to offer for sale, separately
24and in consecutive order, all property in the list on which the
25taxes, special assessments, interest or costs have not been

 

 

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1paid. However, in any county with 3,000,000 or more
2inhabitants, the offer for sale shall be made between 8:00 a.m.
3and 8:00 p.m. The collector's office shall be kept open during
4all hours in which the sale is in progress. The sale shall be
5continued from day to day, until all property in the delinquent
6list has been offered for sale. However, any city, village or
7incorporated town interested in the collection of any tax or
8special assessment, may, in default of bidders, withdraw from
9collection the special assessment levied against any property
10by the corporate authorities of the city, village or
11incorporated town. In case of a withdrawal, there shall be no
12sale of that property on account of the delinquent special
13assessment thereon.
14    Until January 1, 2013 the effective date of this amendatory
15Act of the 97th General Assembly, in every sale of property
16pursuant to the provisions of this Code, the collector may
17employ any automated means that the collector deems
18appropriate. Beginning on January 1, 2013 the effective date of
19this amendatory Act of the 97th General Assembly, either (i)
20the collector shall employ an automated bidding system that is
21programmed to accept the lowest redemption price bid by an
22eligible tax purchaser, subject to the penalty percentage
23limitation set forth in Section 21-215, or (ii) all tax sales
24shall be digitally recorded with video and audio. All bidders
25are required to personally attend the sale and, if automated
26means are used, all hardware and software used with respect to

 

 

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1those automated means must be certified by the Department and
2re-certified by the Department every 5 years. If the tax sales
3are digitally recorded and no automated bidding system is used,
4then the recordings shall be maintained by the collector for a
5period of at least 3 years from the date of the tax sale. The
6changes made by this amendatory Act of the 94th General
7Assembly are declarative of existing law.
8(Source: P.A. 97-557, eff. 7-1-12.)
 
9    Section 95. No acceleration or delay. Where this Act makes
10changes in a statute that is represented in this Act by text
11that is not yet or no longer in effect (for example, a Section
12represented by multiple versions), the use of that text does
13not accelerate or delay the taking effect of (i) the changes
14made by this Act or (ii) provisions derived from any other
15Public Act.
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.