Rep. Michael J. Zalewski

Filed: 5/22/2012

 

 


 

 


 
09700HB4239ham004LRB097 15221 HLH 69746 a

1
AMENDMENT TO HOUSE BILL 4239

2    AMENDMENT NO. ______. Amend House Bill 4239, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 15-175 and 21-205 as follows:
 
7    (35 ILCS 200/15-175)
8    Sec. 15-175. General homestead exemption.
9    (a) Except as provided in Sections 15-176 and 15-177,
10homestead property is entitled to an annual homestead exemption
11limited, except as described here with relation to
12cooperatives, to a reduction in the equalized assessed value of
13homestead property equal to the increase in equalized assessed
14value for the current assessment year above the equalized
15assessed value of the property for 1977, up to the maximum
16reduction set forth below. If however, the 1977 equalized

 

 

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1assessed value upon which taxes were paid is subsequently
2determined by local assessing officials, the Property Tax
3Appeal Board, or a court to have been excessive, the equalized
4assessed value which should have been placed on the property
5for 1977 shall be used to determine the amount of the
6exemption.
7    (b) Except as provided in Section 15-176, the maximum
8reduction before taxable year 2004 shall be $4,500 in counties
9with 3,000,000 or more inhabitants and $3,500 in all other
10counties. Except as provided in Sections 15-176 and 15-177, for
11taxable years 2004 through 2007, the maximum reduction shall be
12$5,000, for taxable year 2008, the maximum reduction is $5,500,
13and, for taxable years 2009 and thereafter, the maximum
14reduction is $6,000 in all counties. If a county has elected to
15subject itself to the provisions of Section 15-176 as provided
16in subsection (k) of that Section, then, for the first taxable
17year only after the provisions of Section 15-176 no longer
18apply, for owners who, for the taxable year, have not been
19granted a senior citizens assessment freeze homestead
20exemption under Section 15-172 or a long-time occupant
21homestead exemption under Section 15-177, there shall be an
22additional exemption of $5,000 for owners with a household
23income of $30,000 or less.
24    (c) In counties with fewer than 3,000,000 inhabitants, if,
25based on the most recent assessment, the equalized assessed
26value of the homestead property for the current assessment year

 

 

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1is greater than the equalized assessed value of the property
2for 1977, the owner of the property shall automatically receive
3the exemption granted under this Section in an amount equal to
4the increase over the 1977 assessment up to the maximum
5reduction set forth in this Section.
6    (d) If in any assessment year beginning with the 2000
7assessment year, homestead property has a pro-rata valuation
8under Section 9-180 resulting in an increase in the assessed
9valuation, a reduction in equalized assessed valuation equal to
10the increase in equalized assessed value of the property for
11the year of the pro-rata valuation above the equalized assessed
12value of the property for 1977 shall be applied to the property
13on a proportionate basis for the period the property qualified
14as homestead property during the assessment year. The maximum
15proportionate homestead exemption shall not exceed the maximum
16homestead exemption allowed in the county under this Section
17divided by 365 and multiplied by the number of days the
18property qualified as homestead property.
19    (e) The chief county assessment officer may, when
20considering whether to grant a leasehold exemption under this
21Section, require the following conditions to be met:
22        (1) that a notarized application for the exemption,
23    signed by the owner of the property and the lessee of the
24    property, must be submitted each year during the
25    application period in effect for the county in which the
26    property is located;

 

 

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1        (2) that a copy of the lease must filed with the chief
2    county assessment officer by the owner of the property at
3    the time the notarized application is submitted;
4        (3) that the lease must expressly state that the lessee
5    is liable for the payment of property taxes; and
6        (4) that the lease must include the following language
7    in substantially the following form:
8            "Lessee shall be liable for the payment of real
9        estate taxes with respect to the residence in
10        accordance with the terms and conditions of 35 ILCS
11        200/15-175. The permanent real estate index number for
12        the premises is (insert number), and, according to the
13        most recent property tax bill, the current amount of
14        real estate taxes associated with the premises is
15        (insert amount) per year. The parties agree that the
16        monthly rent set forth above shall be increased or
17        decreased pro rata (effective January 1 of each
18        calendar year) to reflect any increase or decrease in
19        real estate taxes. Lessee shall be deemed to be
20        satisfying Lessee's liability for the above mentioned
21        real estate taxes with the monthly rent payments as set
22        forth above (or increased or decreased as set forth
23        herein)."
24    In addition, if there is a change in lessee, or if the
25lessee vacates the property, then then the chief county
26assessment officer may require the owner of the property to

 

 

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1notify the chief county assessment officer of that change.
2    This subsection (e) does not apply to leasehold interests
3in property owned by a municipality.
4    (f) "Homestead property" under this Section includes
5residential property that is occupied by its owner or owners as
6his or their principal dwelling place, or that is a leasehold
7interest on which a single family residence is situated, which
8is occupied as a residence by a person who has an ownership
9interest therein, legal or equitable or as a lessee, and on
10which the person is liable for the payment of property taxes.
11For land improved with an apartment building owned and operated
12as a cooperative or a building which is a life care facility as
13defined in Section 15-170 and considered to be a cooperative
14under Section 15-170, the maximum reduction from the equalized
15assessed value shall be limited to the increase in the value
16above the equalized assessed value of the property for 1977, up
17to the maximum reduction set forth above, multiplied by the
18number of apartments or units occupied by a person or persons
19who is liable, by contract with the owner or owners of record,
20for paying property taxes on the property and is an owner of
21record of a legal or equitable interest in the cooperative
22apartment building, other than a leasehold interest. For
23purposes of this Section, the term "life care facility" has the
24meaning stated in Section 15-170.
25    "Household", as used in this Section, means the owner, the
26spouse of the owner, and all persons using the residence of the

 

 

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1owner as their principal place of residence.
2    "Household income", as used in this Section, means the
3combined income of the members of a household for the calendar
4year preceding the taxable year.
5    "Income", as used in this Section, has the same meaning as
6provided in Section 3.07 of the Senior Citizens and Disabled
7Persons Property Tax Relief and Pharmaceutical Assistance Act,
8except that "income" does not include veteran's benefits.
9    (g) In a cooperative where a homestead exemption has been
10granted, the cooperative association or its management firm
11shall credit the savings resulting from that exemption only to
12the apportioned tax liability of the owner who qualified for
13the exemption. Any person who willfully refuses to so credit
14the savings shall be guilty of a Class B misdemeanor.
15    (h) Where married persons maintain and reside in separate
16residences qualifying as homestead property, each residence
17shall receive 50% of the total reduction in equalized assessed
18valuation provided by this Section.
19    (i) In all counties, the assessor or chief county
20assessment officer may determine the eligibility of
21residential property to receive the homestead exemption and the
22amount of the exemption by application, visual inspection,
23questionnaire or other reasonable methods. The determination
24shall be made in accordance with guidelines established by the
25Department, provided that the taxpayer applying for an
26additional general exemption under this Section shall submit to

 

 

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1the chief county assessment officer an application with an
2affidavit of the applicant's total household income, age,
3marital status (and, if married, the name and address of the
4applicant's spouse, if known), and principal dwelling place of
5members of the household on January 1 of the taxable year. The
6Department shall issue guidelines establishing a method for
7verifying the accuracy of the affidavits filed by applicants
8under this paragraph. The applications shall be clearly marked
9as applications for the Additional General Homestead
10Exemption.
11    (j) In counties with fewer than 3,000,000 inhabitants, in
12the event of a sale of homestead property the homestead
13exemption shall remain in effect for the remainder of the
14assessment year of the sale. The assessor or chief county
15assessment officer may require the new owner of the property to
16apply for the homestead exemption for the following assessment
17year.
18    (k) Notwithstanding Sections 6 and 8 of the State Mandates
19Act, no reimbursement by the State is required for the
20implementation of any mandate created by this Section.
21(Source: P.A. 95-644, eff. 10-12-07.)
 
22    (35 ILCS 200/21-205)
23    (Text of Section before amendment by P.A. 97-557)
24    Sec. 21-205. Tax sale procedures. The collector, in person
25or by deputy, shall attend, on the day and in the place

 

 

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1specified in the notice for the sale of property for taxes, and
2shall, between 9:00 a.m. and 4:00 p.m., or later at the
3collector's discretion, proceed to offer for sale, separately
4and in consecutive order, all property in the list on which the
5taxes, special assessments, interest or costs have not been
6paid. However, in any county with 3,000,000 or more
7inhabitants, the offer for sale shall be made between 8:00 a.m.
8and 8:00 p.m. The collector's office shall be kept open during
9all hours in which the sale is in progress. The sale shall be
10continued from day to day, until all property in the delinquent
11list has been offered for sale. However, any city, village or
12incorporated town interested in the collection of any tax or
13special assessment, may, in default of bidders, withdraw from
14collection the special assessment levied against any property
15by the corporate authorities of the city, village or
16incorporated town. In case of a withdrawal, there shall be no
17sale of that property on account of the delinquent special
18assessment thereon.
19    In every sale of property pursuant to the provisions of
20this Code, the collector may employ any automated means that
21the collector deems appropriate, provided that bidders are
22required to personally attend the sale. The changes made by
23this amendatory Act of the 94th General Assembly are
24declarative of existing law.
25(Source: P.A. 94-922, eff. 1-1-07.)
 

 

 

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1    (Text of Section after amendment by P.A. 97-557)
2    Sec. 21-205. Tax sale procedures. The collector, in person
3or by deputy, shall attend, on the day and in the place
4specified in the notice for the sale of property for taxes, and
5shall, between 9:00 a.m. and 4:00 p.m., or later at the
6collector's discretion, proceed to offer for sale, separately
7and in consecutive order, all property in the list on which the
8taxes, special assessments, interest or costs have not been
9paid. However, in any county with 3,000,000 or more
10inhabitants, the offer for sale shall be made between 8:00 a.m.
11and 8:00 p.m. The collector's office shall be kept open during
12all hours in which the sale is in progress. The sale shall be
13continued from day to day, until all property in the delinquent
14list has been offered for sale. However, any city, village or
15incorporated town interested in the collection of any tax or
16special assessment, may, in default of bidders, withdraw from
17collection the special assessment levied against any property
18by the corporate authorities of the city, village or
19incorporated town. In case of a withdrawal, there shall be no
20sale of that property on account of the delinquent special
21assessment thereon.
22    Until January 1, 2013 the effective date of this amendatory
23Act of the 97th General Assembly, in every sale of property
24pursuant to the provisions of this Code, the collector may
25employ any automated means that the collector deems
26appropriate. Beginning on January 1, 2013 the effective date of

 

 

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1this amendatory Act of the 97th General Assembly, either (i)
2the collector shall employ an automated bidding system that is
3programmed to accept the lowest redemption price bid by an
4eligible tax purchaser, subject to the penalty percentage
5limitation set forth in Section 21-215, or (ii) all tax sales
6shall be digitally recorded with video and audio. All bidders
7are required to personally attend the sale and, if automated
8means are used, all hardware and software used with respect to
9those automated means must be certified by the Department and
10re-certified by the Department every 5 years. If the tax sales
11are digitally recorded and no automated bidding system is used,
12then the recordings shall be maintained by the collector for a
13period of at least 3 years from the date of the tax sale. The
14changes made by this amendatory Act of the 94th General
15Assembly are declarative of existing law.
16(Source: P.A. 97-557, eff. 7-1-12.)
 
17    Section 95. No acceleration or delay. Where this Act makes
18changes in a statute that is represented in this Act by text
19that is not yet or no longer in effect (for example, a Section
20represented by multiple versions), the use of that text does
21not accelerate or delay the taking effect of (i) the changes
22made by this Act or (ii) provisions derived from any other
23Public Act.
 
24    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.".