Rep. Michael J. Zalewski

Filed: 5/24/2012

 

 


 

 


 
09700HB4239ham006LRB097 15221 HLH 70148 a

1
AMENDMENT TO HOUSE BILL 4239

2    AMENDMENT NO. ______. Amend House Bill 4239 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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

 

 

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

 

 

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1    the time the notarized application is submitted;
2        (3) that the lease must expressly state that the lessee
3    is liable for the payment of property taxes; and
4        (4) that the lease must include the following language
5    in substantially the following form:
6            "Lessee shall be liable for the payment of real
7        estate taxes with respect to the residence in
8        accordance with the terms and conditions of 35 ILCS
9        200/15-175. The permanent real estate index number for
10        the premises is (insert number), and, according to the
11        most recent property tax bill, the current amount of
12        real estate taxes associated with the premises is
13        (insert amount) per year. The parties agree that the
14        monthly rent set forth above shall be increased or
15        decreased pro rata (effective January 1 of each
16        calendar year) to reflect any increase or decrease in
17        real estate taxes. Lessee shall be deemed to be
18        satisfying Lessee's liability for the above mentioned
19        real estate taxes with the monthly rent payments as set
20        forth above (or increased or decreased as set forth
21        herein)."
22    In addition, if there is a change in lessee, or if the
23lessee vacates the property, then then the chief county
24assessment officer may require the owner of the property to
25notify the chief county assessment officer of that change.
26    This subsection (e) does not apply to leasehold interests

 

 

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1in property owned by a municipality.
2    (f) "Homestead property" under this Section includes
3residential property that is occupied by its owner or owners as
4his or their principal dwelling place, or that is a leasehold
5interest on which a single family residence is situated, which
6is occupied as a residence by a person who has an ownership
7interest therein, legal or equitable or as a lessee, and on
8which the person is liable for the payment of property taxes.
9For land improved with an apartment building owned and operated
10as a cooperative or a building which is a life care facility as
11defined in Section 15-170 and considered to be a cooperative
12under Section 15-170, the maximum reduction from the equalized
13assessed value shall be limited to the increase in the value
14above the equalized assessed value of the property for 1977, up
15to the maximum reduction set forth above, multiplied by the
16number of apartments or units occupied by a person or persons
17who is liable, by contract with the owner or owners of record,
18for paying property taxes on the property and is an owner of
19record of a legal or equitable interest in the cooperative
20apartment building, other than a leasehold interest. For
21purposes of this Section, the term "life care facility" has the
22meaning stated in Section 15-170.
23    "Household", as used in this Section, means the owner, the
24spouse of the owner, and all persons using the residence of the
25owner as their principal place of residence.
26    "Household income", as used in this Section, means the

 

 

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

 

 

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1marital status (and, if married, the name and address of the
2applicant's spouse, if known), and principal dwelling place of
3members of the household on January 1 of the taxable year. The
4Department shall issue guidelines establishing a method for
5verifying the accuracy of the affidavits filed by applicants
6under this paragraph. The applications shall be clearly marked
7as applications for the Additional General Homestead
8Exemption.
9    (j) In counties with fewer than 3,000,000 inhabitants, in
10the event of a sale of homestead property the homestead
11exemption shall remain in effect for the remainder of the
12assessment year of the sale. The assessor or chief county
13assessment officer may require the new owner of the property to
14apply for the homestead exemption for the following assessment
15year.
16    (k) Notwithstanding Sections 6 and 8 of the State Mandates
17Act, no reimbursement by the State is required for the
18implementation of any mandate created by this Section.
19(Source: P.A. 95-644, eff. 10-12-07.)
 
20    (35 ILCS 200/21-205)
21    (Text of Section before amendment by P.A. 97-557)
22    Sec. 21-205. Tax sale procedures. The collector, in person
23or by deputy, shall attend, on the day and in the place
24specified in the notice for the sale of property for taxes, and
25shall, between 9:00 a.m. and 4:00 p.m., or later at the

 

 

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1collector's discretion, proceed to offer for sale, separately
2and in consecutive order, all property in the list on which the
3taxes, special assessments, interest or costs have not been
4paid. However, in any county with 3,000,000 or more
5inhabitants, the offer for sale shall be made between 8:00 a.m.
6and 8:00 p.m. The collector's office shall be kept open during
7all hours in which the sale is in progress. The sale shall be
8continued from day to day, until all property in the delinquent
9list has been offered for sale. However, any city, village or
10incorporated town interested in the collection of any tax or
11special assessment, may, in default of bidders, withdraw from
12collection the special assessment levied against any property
13by the corporate authorities of the city, village or
14incorporated town. In case of a withdrawal, there shall be no
15sale of that property on account of the delinquent special
16assessment thereon.
17    In every sale of property pursuant to the provisions of
18this Code, the collector may employ any automated means that
19the collector deems appropriate, provided that bidders are
20required to personally attend the sale. The changes made by
21this amendatory Act of the 94th General Assembly are
22declarative of existing law.
23(Source: P.A. 94-922, eff. 1-1-07.)
 
24    (Text of Section after amendment by P.A. 97-557)
25    Sec. 21-205. Tax sale procedures. The collector, in person

 

 

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

 

 

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