Rep. Michael J. Zalewski

Filed: 3/7/2012

 

 


 

 


 
09700HB5439ham002LRB097 17973 HLH 67272 a

1
AMENDMENT TO HOUSE BILL 5439

2    AMENDMENT NO. ______. Amend House Bill 5439 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 15-167, 15-168, 15-170, 15-172, 15-175 and 15-177 as
6follows:
 
7    (35 ILCS 200/15-167)
8    Sec. 15-167. Returning Veterans' Homestead Exemption.
9    (a) Beginning with taxable year 2007, a homestead
10exemption, limited to a reduction set forth under subsection
11(b), from the property's value, as equalized or assessed by the
12Department, is granted for property that is owned and occupied
13as the principal residence of a veteran returning from an armed
14conflict involving the armed forces of the United States who is
15liable for paying real estate taxes on the property and is an
16owner of record of the property or has a legal or equitable

 

 

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1interest therein as evidenced by a written instrument, except
2for a leasehold interest, other than a leasehold interest of
3land on which a single family residence is located, which is
4occupied as the principal residence of a veteran returning from
5an armed conflict involving the armed forces of the United
6States who has an ownership interest therein, legal or ,
7equitable or as a lessee, and on which he or she is liable for
8the payment of property taxes. For purposes of the exemption
9under this Section, "veteran" means an Illinois resident who
10has served as a member of the United States Armed Forces, a
11member of the Illinois National Guard, or a member of the
12United States Reserve Forces.
13    (b) In all counties, the reduction is $5,000 for the
14taxable year in which the veteran returns from active duty in
15an armed conflict involving the armed forces of the United
16States; however, if the veteran first acquires his or her
17principal residence during the taxable year in which he or she
18returns, but after January 1 of that year, and if the property
19is owned and occupied by the veteran as a principal residence
20on January 1 of the next taxable year, he or she may apply the
21exemption for the next taxable year, and only the next taxable
22year, after he or she returns. Beginning in taxable year 2010,
23the reduction shall also be allowed for the taxable year after
24the taxable year in which the veteran returns from active duty
25in an armed conflict involving the armed forces of the United
26States. For land improved with an apartment building owned and

 

 

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1operated as a cooperative, the maximum reduction from the value
2of the property, as equalized by the Department, must be
3multiplied by the number of apartments or units occupied by a
4veteran returning from an armed conflict involving the armed
5forces of the United States who is liable, by contract with the
6owner or owners of record, for paying property taxes on the
7property and is an owner of record of a legal or equitable
8interest in the cooperative apartment building, other than a
9leasehold interest. In a cooperative where a homestead
10exemption has been granted, the cooperative association or the
11management firm of the cooperative or facility shall credit the
12savings resulting from that exemption only to the apportioned
13tax liability of the owner or resident who qualified for the
14exemption. Any person who willfully refuses to so credit the
15savings is guilty of a Class B misdemeanor.
16    (c) Application must be made during the application period
17in effect for the county of his or her residence. The assessor
18or chief county assessment officer may determine the
19eligibility of residential property to receive the homestead
20exemption provided by this Section by application, visual
21inspection, questionnaire, or other reasonable methods. The
22determination must be made in accordance with guidelines
23established by the Department.
24    (d) The exemption under this Section is in addition to any
25other homestead exemption provided in this Article 15.
26Notwithstanding Sections 6 and 8 of the State Mandates Act, no

 

 

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1reimbursement by the State is required for the implementation
2of any mandate created by this Section.
3(Source: P.A. 96-1288, eff. 7-26-10; 96-1418, eff. 8-2-10;
497-333, eff. 8-12-11.)
 
5    (35 ILCS 200/15-168)
6    Sec. 15-168. Disabled persons' homestead exemption.
7    (a) Beginning with taxable year 2007, an annual homestead
8exemption is granted to disabled persons in the amount of
9$2,000, except as provided in subsection (c), to be deducted
10from the property's value as equalized or assessed by the
11Department of Revenue. The disabled person shall receive the
12homestead exemption upon meeting the following requirements:
13        (1) The property must be occupied as the primary
14    residence by the disabled person.
15        (2) The disabled person must be liable for paying the
16    real estate taxes on the property.
17        (3) The disabled person must be an owner of record of
18    the property or have a legal or equitable interest in the
19    property as evidenced by a written instrument. In the case
20    of a leasehold interest in property, the lease must be for
21    a single family residence.
22    A person who is disabled during the taxable year is
23eligible to apply for this homestead exemption during that
24taxable year. Application must be made during the application
25period in effect for the county of residence. If a homestead

 

 

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

 

 

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1presenting a Disabled Person Identification Card stating that
2the claimant is under a Class 2 disability shall be examined by
3a physician designated by the Department, and his status as a
4disabled person determined using the same standards as used by
5the Social Security Administration. The costs of any required
6examination shall be borne by the claimant.
7    (c) For land improved with (i) an apartment building owned
8and operated as a cooperative or (ii) a life care facility as
9defined under Section 2 of the Life Care Facilities Act that is
10considered to be a cooperative, the maximum reduction from the
11value of the property, as equalized or assessed by the
12Department, shall be multiplied by the number of apartments or
13units occupied by a disabled person. The disabled person shall
14receive the homestead exemption upon meeting the following
15requirements:
16        (1) The property must be occupied as the primary
17    residence by the disabled person.
18        (2) The disabled person must be liable by contract with
19    the owner or owners of record for paying the apportioned
20    property taxes on the property of the cooperative or life
21    care facility. In the case of a life care facility, the
22    disabled person must be liable for paying the apportioned
23    property taxes under a life care contract as defined in
24    Section 2 of the Life Care Facilities Act.
25        (3) The disabled person must be an owner of record of a
26    legal or equitable interest in the cooperative apartment

 

 

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1    building. A leasehold interest does not meet this
2    requirement.
3If a homestead exemption is granted under this subsection, the
4cooperative association or management firm shall credit the
5savings resulting from the exemption to the apportioned tax
6liability of the qualifying disabled person. The chief county
7assessment officer may request reasonable proof that the
8association or firm has properly credited the exemption. A
9person who willfully refuses to credit an exemption to the
10qualified disabled person is guilty of a Class B misdemeanor.
11    (d) The chief county assessment officer shall determine the
12eligibility of property to receive the homestead exemption
13according to guidelines established by the Department. After a
14person has received an exemption under this Section, an annual
15verification of eligibility for the exemption shall be mailed
16to the taxpayer.
17    In counties with fewer than 3,000,000 inhabitants, the
18chief county assessment officer shall provide to each person
19granted a homestead exemption under this Section a form to
20designate any other person to receive a duplicate of any notice
21of delinquency in the payment of taxes assessed and levied
22under this Code on the person's qualifying property. The
23duplicate notice shall be in addition to the notice required to
24be provided to the person receiving the exemption and shall be
25given in the manner required by this Code. The person filing
26the request for the duplicate notice shall pay an

 

 

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1administrative fee of $5 to the chief county assessment
2officer. The assessment officer shall then file the executed
3designation with the county collector, who shall issue the
4duplicate notices as indicated by the designation. A
5designation may be rescinded by the disabled person in the
6manner required by the chief county assessment officer.
7    (e) A taxpayer who claims an exemption under Section 15-165
8or 15-169 may not claim an exemption under this Section.
9(Source: P.A. 96-339, eff. 7-1-10; 97-38, eff. 6-28-11; 97-227,
10eff. 1-1-12; revised 9-12-11.)
 
11    (35 ILCS 200/15-170)
12    Sec. 15-170. Senior Citizens Homestead Exemption. An
13annual homestead exemption limited, except as described here
14with relation to cooperatives or life care facilities, to a
15maximum reduction set forth below from the property's value, as
16equalized or assessed by the Department, is granted for
17property that is occupied as a residence by a person 65 years
18of age or older who is liable for paying real estate taxes on
19the property and is an owner of record of the property or has a
20legal or equitable interest therein as evidenced by a written
21instrument, except for a leasehold interest, other than a
22leasehold interest of land on which a single family residence
23is located, which is occupied as a residence by a person 65
24years or older who has an ownership interest therein, legal or
25, equitable or as a lessee, and on which he or she is liable for

 

 

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1the payment of property taxes. Before taxable year 2004, the
2maximum reduction shall be $2,500 in counties with 3,000,000 or
3more inhabitants and $2,000 in all other counties. For taxable
4years 2004 through 2005, the maximum reduction shall be $3,000
5in all counties. For taxable years 2006 and 2007, the maximum
6reduction shall be $3,500 and, for taxable years 2008 and
7thereafter, the maximum reduction is $4,000 in all counties.
8    For land improved with an apartment building owned and
9operated as a cooperative, the maximum reduction from the value
10of the property, as equalized by the Department, shall be
11multiplied by the number of apartments or units occupied by a
12person 65 years of age or older who is liable, by contract with
13the owner or owners of record, for paying property taxes on the
14property and is an owner of record of a legal or equitable
15interest in the cooperative apartment building, other than a
16leasehold interest. For land improved with a life care
17facility, the maximum reduction from the value of the property,
18as equalized by the Department, shall be multiplied by the
19number of apartments or units occupied by persons 65 years of
20age or older, irrespective of any legal or , equitable, or
21leasehold interest in the facility, who are liable, under a
22contract with the owner or owners of record of the facility,
23for paying property taxes on the property. In a cooperative or
24a life care facility where a homestead exemption has been
25granted, the cooperative association or the management firm of
26the cooperative or facility shall credit the savings resulting

 

 

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1from that exemption only to the apportioned tax liability of
2the owner or resident who qualified for the exemption. Any
3person who willfully refuses to so credit the savings shall be
4guilty of a Class B misdemeanor. Under this Section and
5Sections 15-175, 15-176, and 15-177, "life care facility" means
6a facility, as defined in Section 2 of the Life Care Facilities
7Act, with which the applicant for the homestead exemption has a
8life care contract as defined in that Act.
9    When a homestead exemption has been granted under this
10Section and the person qualifying subsequently becomes a
11resident of a facility licensed under the Assisted Living and
12Shared Housing Act, the Nursing Home Care Act, the Specialized
13Mental Health Rehabilitation Act, or the ID/DD Community Care
14Act, the exemption shall continue so long as the residence
15continues to be occupied by the qualifying person's spouse if
16the spouse is 65 years of age or older, or if the residence
17remains unoccupied but is still owned by the person qualified
18for the homestead exemption.
19    A person who will be 65 years of age during the current
20assessment year shall be eligible to apply for the homestead
21exemption during that assessment year. Application shall be
22made during the application period in effect for the county of
23his residence.
24    Beginning with assessment year 2003, for taxes payable in
252004, property that is first occupied as a residence after
26January 1 of any assessment year by a person who is eligible

 

 

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1for the senior citizens homestead exemption under this Section
2must be granted a pro-rata exemption for the assessment year.
3The amount of the pro-rata exemption is the exemption allowed
4in the county under this Section divided by 365 and multiplied
5by the number of days during the assessment year the property
6is occupied as a residence by a person eligible for the
7exemption under this Section. The chief county assessment
8officer must adopt reasonable procedures to establish
9eligibility for this pro-rata exemption.
10    The assessor or chief county assessment officer may
11determine the eligibility of a life care facility to receive
12the benefits provided by this Section, by affidavit,
13application, visual inspection, questionnaire or other
14reasonable methods in order to insure that the tax savings
15resulting from the exemption are credited by the management
16firm to the apportioned tax liability of each qualifying
17resident. The assessor may request reasonable proof that the
18management firm has so credited the exemption.
19    The chief county assessment officer of each county with
20less than 3,000,000 inhabitants shall provide to each person
21allowed a homestead exemption under this Section a form to
22designate any other person to receive a duplicate of any notice
23of delinquency in the payment of taxes assessed and levied
24under this Code on the property of the person receiving the
25exemption. The duplicate notice shall be in addition to the
26notice required to be provided to the person receiving the

 

 

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1exemption, and shall be given in the manner required by this
2Code. The person filing the request for the duplicate notice
3shall pay a fee of $5 to cover administrative costs to the
4supervisor of assessments, who shall then file the executed
5designation with the county collector. Notwithstanding any
6other provision of this Code to the contrary, the filing of
7such an executed designation requires the county collector to
8provide duplicate notices as indicated by the designation. A
9designation may be rescinded by the person who executed such
10designation at any time, in the manner and form required by the
11chief county assessment officer.
12    The assessor or chief county assessment officer may
13determine the eligibility of residential property to receive
14the homestead exemption provided by this Section by
15application, visual inspection, questionnaire or other
16reasonable methods. The determination shall be made in
17accordance with guidelines established by the Department.
18    In counties with 3,000,000 or more inhabitants, beginning
19in taxable year 2010, each taxpayer who has been granted an
20exemption under this Section must reapply on an annual basis.
21The chief county assessment officer shall mail the application
22to the taxpayer. In counties with less than 3,000,000
23inhabitants, the county board may by resolution provide that if
24a person has been granted a homestead exemption under this
25Section, the person qualifying need not reapply for the
26exemption.

 

 

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1    In counties with less than 3,000,000 inhabitants, if the
2assessor or chief county assessment officer requires annual
3application for verification of eligibility for an exemption
4once granted under this Section, the application shall be
5mailed to the taxpayer.
6    The assessor or chief county assessment officer shall
7notify each person who qualifies for an exemption under this
8Section that the person may also qualify for deferral of real
9estate taxes under the Senior Citizens Real Estate Tax Deferral
10Act. The notice shall set forth the qualifications needed for
11deferral of real estate taxes, the address and telephone number
12of county collector, and a statement that applications for
13deferral of real estate taxes may be obtained from the county
14collector.
15    Notwithstanding Sections 6 and 8 of the State Mandates Act,
16no reimbursement by the State is required for the
17implementation of any mandate created by this Section.
18(Source: P.A. 96-339, eff. 7-1-10; 96-355, eff. 1-1-10;
1996-1000, eff. 7-2-10; 96-1418, eff. 8-2-10; 97-38, eff.
206-28-11; 97-227, eff. 1-1-12; revised 9-12-11.)
 
21    (35 ILCS 200/15-172)
22    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
23Exemption.
24    (a) This Section may be cited as the Senior Citizens
25Assessment Freeze Homestead Exemption.

 

 

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1    (b) As used in this Section:
2    "Applicant" means an individual who has filed an
3application under this Section.
4    "Base amount" means the base year equalized assessed value
5of the residence plus the first year's equalized assessed value
6of any added improvements which increased the assessed value of
7the residence after the base year.
8    "Base year" means the taxable year prior to the taxable
9year for which the applicant first qualifies and applies for
10the exemption provided that in the prior taxable year the
11property was improved with a permanent structure that was
12occupied as a residence by the applicant who was liable for
13paying real property taxes on the property and who was either
14(i) an owner of record of the property or had legal or
15equitable interest in the property as evidenced by a written
16instrument or (ii) had a legal or equitable interest as a
17lessee in the parcel of property that was single family
18residence. If in any subsequent taxable year for which the
19applicant applies and qualifies for the exemption the equalized
20assessed value of the residence is less than the equalized
21assessed value in the existing base year (provided that such
22equalized assessed value is not based on an assessed value that
23results from a temporary irregularity in the property that
24reduces the assessed value for one or more taxable years), then
25that subsequent taxable year shall become the base year until a
26new base year is established under the terms of this paragraph.

 

 

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1For taxable year 1999 only, the Chief County Assessment Officer
2shall review (i) all taxable years for which the applicant
3applied and qualified for the exemption and (ii) the existing
4base year. The assessment officer shall select as the new base
5year the year with the lowest equalized assessed value. An
6equalized assessed value that is based on an assessed value
7that results from a temporary irregularity in the property that
8reduces the assessed value for one or more taxable years shall
9not be considered the lowest equalized assessed value. The
10selected year shall be the base year for taxable year 1999 and
11thereafter until a new base year is established under the terms
12of this paragraph.
13    "Chief County Assessment Officer" means the County
14Assessor or Supervisor of Assessments of the county in which
15the property is located.
16    "Equalized assessed value" means the assessed value as
17equalized by the Illinois Department of Revenue.
18    "Household" means the applicant, the spouse of the
19applicant, and all persons using the residence of the applicant
20as their principal place of residence.
21    "Household income" means the combined income of the members
22of a household for the calendar year preceding the taxable
23year.
24    "Income" has the same meaning as provided in Section 3.07
25of the Senior Citizens and Disabled Persons Property Tax Relief
26and Pharmaceutical Assistance Act, except that, beginning in

 

 

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1assessment year 2001, "income" does not include veteran's
2benefits.
3    "Internal Revenue Code of 1986" means the United States
4Internal Revenue Code of 1986 or any successor law or laws
5relating to federal income taxes in effect for the year
6preceding the taxable year.
7    "Life care facility that qualifies as a cooperative" means
8a facility as defined in Section 2 of the Life Care Facilities
9Act.
10    "Maximum income limitation" means:
11        (1) $35,000 prior to taxable year 1999;
12        (2) $40,000 in taxable years 1999 through 2003;
13        (3) $45,000 in taxable years 2004 through 2005;
14        (4) $50,000 in taxable years 2006 and 2007; and
15        (5) $55,000 in taxable year 2008 and thereafter.
16    "Residence" means the principal dwelling place and
17appurtenant structures used for residential purposes in this
18State occupied on January 1 of the taxable year by a household
19and so much of the surrounding land, constituting the parcel
20upon which the dwelling place is situated, as is used for
21residential purposes. If the Chief County Assessment Officer
22has established a specific legal description for a portion of
23property constituting the residence, then that portion of
24property shall be deemed the residence for the purposes of this
25Section.
26    "Taxable year" means the calendar year during which ad

 

 

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1valorem property taxes payable in the next succeeding year are
2levied.
3    (c) Beginning in taxable year 1994, a senior citizens
4assessment freeze homestead exemption is granted for real
5property that is improved with a permanent structure that is
6occupied as a residence by an applicant who (i) is 65 years of
7age or older during the taxable year, (ii) has a household
8income that does not exceed the maximum income limitation,
9(iii) is liable for paying real property taxes on the property,
10and (iv) is an owner of record of the property or has a legal or
11equitable interest in the property as evidenced by a written
12instrument. This homestead exemption shall also apply to a
13leasehold interest in a parcel of property improved with a
14permanent structure that is a single family residence that is
15occupied as a residence by a person who (i) is 65 years of age
16or older during the taxable year, (ii) has a household income
17that does not exceed the maximum income limitation, (iii) has a
18legal or equitable ownership interest in the property as
19lessee, and (iv) is liable for the payment of real property
20taxes on that property.
21    In counties of 3,000,000 or more inhabitants, the amount of
22the exemption for all taxable years is the equalized assessed
23value of the residence in the taxable year for which
24application is made minus the base amount. In all other
25counties, the amount of the exemption is as follows: (i)
26through taxable year 2005 and for taxable year 2007 and

 

 

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1thereafter, the amount of this exemption shall be the equalized
2assessed value of the residence in the taxable year for which
3application is made minus the base amount; and (ii) for taxable
4year 2006, the amount of the exemption is as follows:
5        (1) For an applicant who has a household income of
6    $45,000 or less, the amount of the exemption is the
7    equalized assessed value of the residence in the taxable
8    year for which application is made minus the base amount.
9        (2) For an applicant who has a household income
10    exceeding $45,000 but not exceeding $46,250, the amount of
11    the exemption is (i) the equalized assessed value of the
12    residence in the taxable year for which application is made
13    minus the base amount (ii) multiplied by 0.8.
14        (3) For an applicant who has a household income
15    exceeding $46,250 but not exceeding $47,500, the amount of
16    the exemption is (i) the equalized assessed value of the
17    residence in the taxable year for which application is made
18    minus the base amount (ii) multiplied by 0.6.
19        (4) For an applicant who has a household income
20    exceeding $47,500 but not exceeding $48,750, the amount of
21    the exemption is (i) the equalized assessed value of the
22    residence in the taxable year for which application is made
23    minus the base amount (ii) multiplied by 0.4.
24        (5) For an applicant who has a household income
25    exceeding $48,750 but not exceeding $50,000, 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 0.2.
3    When the applicant is a surviving spouse of an applicant
4for a prior year for the same residence for which an exemption
5under this Section has been granted, the base year and base
6amount for that residence are the same as for the applicant for
7the prior year.
8    Each year at the time the assessment books are certified to
9the County Clerk, the Board of Review or Board of Appeals shall
10give to the County Clerk a list of the assessed values of
11improvements on each parcel qualifying for this exemption that
12were added after the base year for this parcel and that
13increased the assessed value of the property.
14    In the case of land improved with an apartment building
15owned and operated as a cooperative or a building that is a
16life care facility that qualifies as a cooperative, the maximum
17reduction from the equalized assessed value of the property is
18limited to the sum of the reductions calculated for each unit
19occupied as a residence by a person or persons (i) 65 years of
20age or older, (ii) with a household income that does not exceed
21the maximum income limitation, (iii) who is liable, by contract
22with the owner or owners of record, for paying real property
23taxes on the property, and (iv) who is an owner of record of a
24legal or equitable interest in the cooperative apartment
25building, other than a leasehold interest. In the instance of a
26cooperative where a homestead exemption has been granted under

 

 

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1this Section, the cooperative association or its management
2firm shall credit the savings resulting from that exemption
3only to the apportioned tax liability of the owner who
4qualified for the exemption. Any person who willfully refuses
5to credit that savings to an owner who qualifies for the
6exemption is guilty of a Class B misdemeanor.
7    When a homestead exemption has been granted under this
8Section and an applicant then becomes a resident of a facility
9licensed under the Assisted Living and Shared Housing Act, the
10Nursing Home Care Act, the Specialized Mental Health
11Rehabilitation Act, or the ID/DD Community Care Act, the
12exemption shall be granted in subsequent years so long as the
13residence (i) continues to be occupied by the qualified
14applicant's spouse or (ii) if remaining unoccupied, is still
15owned by the qualified applicant for the homestead exemption.
16    Beginning January 1, 1997, when an individual dies who
17would have qualified for an exemption under this Section, and
18the surviving spouse does not independently qualify for this
19exemption because of age, the exemption under this Section
20shall be granted to the surviving spouse for the taxable year
21preceding and the taxable year of the death, provided that,
22except for age, the surviving spouse meets all other
23qualifications for the granting of this exemption for those
24years.
25    When married persons maintain separate residences, the
26exemption provided for in this Section may be claimed by only

 

 

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1one of such persons and for only one residence.
2    For taxable year 1994 only, in counties having less than
33,000,000 inhabitants, to receive the exemption, a person shall
4submit an application by February 15, 1995 to the Chief County
5Assessment Officer of the county in which the property is
6located. In counties having 3,000,000 or more inhabitants, for
7taxable year 1994 and all subsequent taxable years, to receive
8the exemption, a person may submit an application to the Chief
9County Assessment Officer of the county in which the property
10is located during such period as may be specified by the Chief
11County Assessment Officer. The Chief County Assessment Officer
12in counties of 3,000,000 or more inhabitants shall annually
13give notice of the application period by mail or by
14publication. In counties having less than 3,000,000
15inhabitants, beginning with taxable year 1995 and thereafter,
16to receive the exemption, a person shall submit an application
17by July 1 of each taxable year to the Chief County Assessment
18Officer of the county in which the property is located. A
19county may, by ordinance, establish a date for submission of
20applications that is different than July 1. The applicant shall
21submit with the application an affidavit of the applicant's
22total household income, age, marital status (and if married the
23name and address of the applicant's spouse, if known), and
24principal dwelling place of members of the household on January
251 of the taxable year. The Department shall establish, by rule,
26a method for verifying the accuracy of affidavits filed by

 

 

09700HB5439ham002- 22 -LRB097 17973 HLH 67272 a

1applicants under this Section, and the Chief County Assessment
2Officer may conduct audits of any taxpayer claiming an
3exemption under this Section to verify that the taxpayer is
4eligible to receive the exemption. Each application shall
5contain or be verified by a written declaration that it is made
6under the penalties of perjury. A taxpayer's signing a
7fraudulent application under this Act is perjury, as defined in
8Section 32-2 of the Criminal Code of 1961. The applications
9shall be clearly marked as applications for the Senior Citizens
10Assessment Freeze Homestead Exemption and must contain a notice
11that any taxpayer who receives the exemption is subject to an
12audit by the Chief County Assessment Officer.
13    Notwithstanding any other provision to the contrary, in
14counties having fewer than 3,000,000 inhabitants, if an
15applicant fails to file the application required by this
16Section in a timely manner and this failure to file is due to a
17mental or physical condition sufficiently severe so as to
18render the applicant incapable of filing the application in a
19timely manner, the Chief County Assessment Officer may extend
20the filing deadline for a period of 30 days after the applicant
21regains the capability to file the application, but in no case
22may the filing deadline be extended beyond 3 months of the
23original filing deadline. In order to receive the extension
24provided in this paragraph, the applicant shall provide the
25Chief County Assessment Officer with a signed statement from
26the applicant's physician stating the nature and extent of the

 

 

09700HB5439ham002- 23 -LRB097 17973 HLH 67272 a

1condition, that, in the physician's opinion, the condition was
2so severe that it rendered the applicant incapable of filing
3the application in a timely manner, and the date on which the
4applicant regained the capability to file the application.
5    Beginning January 1, 1998, notwithstanding any other
6provision to the contrary, in counties having fewer than
73,000,000 inhabitants, if an applicant fails to file the
8application required by this Section in a timely manner and
9this failure to file is due to a mental or physical condition
10sufficiently severe so as to render the applicant incapable of
11filing the application in a timely manner, the Chief County
12Assessment Officer may extend the filing deadline for a period
13of 3 months. In order to receive the extension provided in this
14paragraph, the applicant shall provide the Chief County
15Assessment Officer with a signed statement from the applicant's
16physician stating the nature and extent of the condition, and
17that, in the physician's opinion, the condition was so severe
18that it rendered the applicant incapable of filing the
19application in a timely manner.
20    In counties having less than 3,000,000 inhabitants, if an
21applicant was denied an exemption in taxable year 1994 and the
22denial occurred due to an error on the part of an assessment
23official, or his or her agent or employee, then beginning in
24taxable year 1997 the applicant's base year, for purposes of
25determining the amount of the exemption, shall be 1993 rather
26than 1994. In addition, in taxable year 1997, the applicant's

 

 

09700HB5439ham002- 24 -LRB097 17973 HLH 67272 a

1exemption shall also include an amount equal to (i) the amount
2of any exemption denied to the applicant in taxable year 1995
3as a result of using 1994, rather than 1993, as the base year,
4(ii) the amount of any exemption denied to the applicant in
5taxable year 1996 as a result of using 1994, rather than 1993,
6as the base year, and (iii) the amount of the exemption
7erroneously denied for taxable year 1994.
8    For purposes of this Section, a person who will be 65 years
9of age during the current taxable year shall be eligible to
10apply for the homestead exemption during that taxable year.
11Application shall be made during the application period in
12effect for the county of his or her residence.
13    The Chief County Assessment Officer may determine the
14eligibility of a life care facility that qualifies as a
15cooperative to receive the benefits provided by this Section by
16use of an affidavit, application, visual inspection,
17questionnaire, or other reasonable method in order to insure
18that the tax savings resulting from the exemption are credited
19by the management firm to the apportioned tax liability of each
20qualifying resident. The Chief County Assessment Officer may
21request reasonable proof that the management firm has so
22credited that exemption.
23    Except as provided in this Section, all information
24received by the chief county assessment officer or the
25Department from applications filed under this Section, or from
26any investigation conducted under the provisions of this

 

 

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1Section, shall be confidential, except for official purposes or
2pursuant to official procedures for collection of any State or
3local tax or enforcement of any civil or criminal penalty or
4sanction imposed by this Act or by any statute or ordinance
5imposing a State or local tax. Any person who divulges any such
6information in any manner, except in accordance with a proper
7judicial order, is guilty of a Class A misdemeanor.
8    Nothing contained in this Section shall prevent the
9Director or chief county assessment officer from publishing or
10making available reasonable statistics concerning the
11operation of the exemption contained in this Section in which
12the contents of claims are grouped into aggregates in such a
13way that information contained in any individual claim shall
14not be disclosed.
15    (d) Each Chief County Assessment Officer shall annually
16publish a notice of availability of the exemption provided
17under this Section. The notice shall be published at least 60
18days but no more than 75 days prior to the date on which the
19application must be submitted to the Chief County Assessment
20Officer of the county in which the property is located. The
21notice shall appear in a newspaper of general circulation in
22the county.
23    Notwithstanding Sections 6 and 8 of the State Mandates Act,
24no reimbursement by the State is required for the
25implementation of any mandate created by this Section.
26(Source: P.A. 96-339, eff. 7-1-10; 96-355, eff. 1-1-10;

 

 

09700HB5439ham002- 26 -LRB097 17973 HLH 67272 a

196-1000, eff. 7-2-10; 97-38, eff. 6-28-11; 97-227, eff. 1-1-12;
2revised 9-12-11.)
 
3    (35 ILCS 200/15-175)
4    Sec. 15-175. General homestead exemption. Except as
5provided in Sections 15-176 and 15-177, homestead property is
6entitled to an annual homestead exemption limited, except as
7described here with relation to cooperatives, to a reduction in
8the equalized assessed value of homestead property equal to the
9increase in equalized assessed value for the current assessment
10year above the equalized assessed value of the property for
111977, up to the maximum reduction set forth below. If however,
12the 1977 equalized assessed value upon which taxes were paid is
13subsequently determined by local assessing officials, the
14Property Tax Appeal Board, or a court to have been excessive,
15the equalized assessed value which should have been placed on
16the property for 1977 shall be used to determine the amount of
17the exemption.
18    Except as provided in Section 15-176, the maximum reduction
19before taxable year 2004 shall be $4,500 in counties with
203,000,000 or more inhabitants and $3,500 in all other counties.
21Except as provided in Sections 15-176 and 15-177, for taxable
22years 2004 through 2007, the maximum reduction shall be $5,000,
23for taxable year 2008, the maximum reduction is $5,500, and,
24for taxable years 2009 and thereafter, the maximum reduction is
25$6,000 in all counties. If a county has elected to subject

 

 

09700HB5439ham002- 27 -LRB097 17973 HLH 67272 a

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

 

 

09700HB5439ham002- 28 -LRB097 17973 HLH 67272 a

1proportionate homestead exemption shall not exceed the maximum
2homestead exemption allowed in the county under this Section
3divided by 365 and multiplied by the number of days the
4property qualified as homestead property.
5    "Homestead property" under this Section includes
6residential property that is occupied (i) by its owner or
7owners as his or their principal dwelling place, or (ii) that
8is a leasehold interest on which a single family residence is
9situated, which is occupied as a residence by a person who has
10a legal or equitable an ownership interest therein, other than
11as a lessee, legal or equitable or as a lessee, and on which
12the person is liable for the payment of property taxes. For
13land improved with an apartment building owned and operated as
14a cooperative or a building which is a life care facility as
15defined in Section 15-170 and considered to be a cooperative
16under Section 15-170, the maximum reduction from the equalized
17assessed value shall be limited to the increase in the value
18above the equalized assessed value of the property for 1977, up
19to the maximum reduction set forth above, multiplied by the
20number of apartments or units occupied by a person or persons
21who is liable, by contract with the owner or owners of record,
22for paying property taxes on the property and is an owner of
23record of a legal or equitable interest in the cooperative
24apartment building, other than a leasehold interest. For
25purposes of this Section, the term "life care facility" has the
26meaning stated in Section 15-170.

 

 

09700HB5439ham002- 29 -LRB097 17973 HLH 67272 a

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

 

 

09700HB5439ham002- 30 -LRB097 17973 HLH 67272 a

1provided that the taxpayer applying for an additional general
2exemption under this Section shall submit to the chief county
3assessment officer an application with an affidavit of the
4applicant's total household income, age, marital status (and,
5if married, the name and address of the applicant's spouse, if
6known), and principal dwelling place of members of the
7household on January 1 of the taxable year. The Department
8shall issue guidelines establishing a method for verifying the
9accuracy of the affidavits filed by applicants under this
10paragraph. The applications shall be clearly marked as
11applications for the Additional General Homestead Exemption.
12    In counties with fewer than 3,000,000 inhabitants, in the
13event of a sale of homestead property the homestead exemption
14shall remain in effect for the remainder of the assessment year
15of the sale. The assessor or chief county assessment officer
16may require the new owner of the property to apply for the
17homestead exemption for the following assessment year.
18    Notwithstanding Sections 6 and 8 of the State Mandates Act,
19no 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 200/15-177)
23    Sec. 15-177. The long-time occupant homestead exemption.
24    (a) If the county has elected, under Section 15-176, to be
25subject to the provisions of the alternative general homestead

 

 

09700HB5439ham002- 31 -LRB097 17973 HLH 67272 a

1exemption, then, for taxable years 2007 and thereafter,
2regardless of whether the exemption under Section 15-176
3applies, qualified homestead property is entitled to an annual
4homestead exemption equal to a reduction in the property's
5equalized assessed value calculated as provided in this
6Section.
7    (b) As used in this Section:
8    "Adjusted homestead value" means the lesser of the
9following values:
10        (1) The property's base homestead value increased by:
11    (i) 10% for each taxable year after the base year through
12    and including the current tax year for qualified taxpayers
13    with a household income of more than $75,000 but not
14    exceeding $100,000; or (ii) 7% for each taxable year after
15    the base year through and including the current tax year
16    for qualified taxpayers with a household income of $75,000
17    or less. The increase each year is an increase over the
18    prior year; or
19        (2) The property's equalized assessed value for the
20    current tax year minus the general homestead deduction.
21    "Base homestead value" means:
22        (1) if the property did not have an adjusted homestead
23    value under Section 15-176 for the base year, then an
24    amount equal to the equalized assessed value of the
25    property for the base year prior to exemptions, minus the
26    general homestead deduction, provided that the property's

 

 

09700HB5439ham002- 32 -LRB097 17973 HLH 67272 a

1    assessment was not based on a reduced assessed value
2    resulting from a temporary irregularity in the property for
3    that year; or
4        (2) if the property had an adjusted homestead value
5    under Section 15-176 for the base year, then an amount
6    equal to the adjusted homestead value of the property under
7    Section 15-176 for the base year.
8    "Base year" means the taxable year prior to the taxable
9year in which the taxpayer first qualifies for the exemption
10under this Section.
11    "Current taxable year" means the taxable year for which the
12exemption under this Section is being applied.
13    "Equalized assessed value" means the property's assessed
14value as equalized by the Department.
15    "Homestead" or "homestead property" means residential
16property that as of January 1 of the tax year is occupied (i)
17by a qualified taxpayer as his or her principal dwelling place,
18or (ii) that is a leasehold interest on which a single family
19residence is situated, that is occupied as a residence by a
20qualified taxpayer who has a legal or equitable ownership
21interest therein, other than as a lessee, evidenced by a
22written instrument, as an owner or as a lessee, and on which
23the person is liable for the payment of property taxes.
24Residential units in an apartment building owned and operated
25as a cooperative, or as a life care facility, which are
26occupied by persons who hold a legal or equitable interest in

 

 

09700HB5439ham002- 33 -LRB097 17973 HLH 67272 a

1the cooperative apartment building or life care facility as
2owners or lessees, and who are liable by contract for the
3payment of property taxes, are included within this definition
4of homestead property. A homestead includes the dwelling place,
5appurtenant structures, and so much of the surrounding land
6constituting the parcel on which the dwelling place is situated
7as is used for residential purposes. If the assessor has
8established a specific legal description for a portion of
9property constituting the homestead, then the homestead is
10limited to the property within that description.
11    "Household income" has the meaning set forth under Section
1215-172 of this Code.
13    "General homestead deduction" means the amount of the
14general homestead exemption under Section 15-175.
15    "Life care facility" means a facility defined in Section 2
16of the Life Care Facilities Act.
17    "Qualified homestead property" means homestead property
18owned by a qualified taxpayer.
19    "Qualified taxpayer" means any individual:
20        (1) who, for at least 10 continuous years as of January
21    1 of the taxable year, has occupied the same homestead
22    property as a principal residence and domicile or who, for
23    at least 5 continuous years as of January 1 of the taxable
24    year, has occupied the same homestead property as a
25    principal residence and domicile if that person received
26    assistance in the acquisition of the property as part of a

 

 

09700HB5439ham002- 34 -LRB097 17973 HLH 67272 a

1    government or nonprofit housing program; and
2        (2) who has a household income of $100,000 or less.
3    (c) The base homestead value must remain constant, except
4that the assessor may revise it under any of the following
5circumstances:
6        (1) If the equalized assessed value of a homestead
7    property for the current tax year is less than the previous
8    base homestead value for that property, then the current
9    equalized assessed value (provided it is not based on a
10    reduced assessed value resulting from a temporary
11    irregularity in the property) becomes the base homestead
12    value in subsequent tax years.
13        (2) For any year in which new buildings, structures, or
14    other improvements are constructed on the homestead
15    property that would increase its assessed value, the
16    assessor shall adjust the base homestead value with due
17    regard to the value added by the new improvements.
18    (d) The amount of the exemption under this Section is the
19greater of: (i) the equalized assessed value of the homestead
20property for the current tax year minus the adjusted homestead
21value; or (ii) the general homestead deduction.
22    (e) In the case of an apartment building owned and operated
23as a cooperative, or as a life care facility, that contains
24residential units that qualify as homestead property of a
25qualified taxpayer under this Section, the maximum cumulative
26exemption amount attributed to the entire building or facility

 

 

09700HB5439ham002- 35 -LRB097 17973 HLH 67272 a

1shall not exceed the sum of the exemptions calculated for each
2unit that is a qualified homestead property. The cooperative
3association, management firm, or other person or entity that
4manages or controls the cooperative apartment building or life
5care facility shall credit the exemption attributable to each
6residential unit only to the apportioned tax liability of the
7qualified taxpayer as to that unit. Any person who willfully
8refuses to so credit the exemption is guilty of a Class B
9misdemeanor.
10    (f) When married persons maintain separate residences, the
11exemption provided under this Section may be claimed by only
12one such person and for only one residence. No person who
13receives an exemption under Section 15-172 of this Code may
14receive an exemption under this Section. No person who receives
15an exemption under this Section may receive an exemption under
16Section 15-175 or 15-176 of this Code.
17    (g) In the event of a sale or other transfer in ownership
18of the homestead property between spouses or between a parent
19and a child, the exemption under this Section remains in effect
20if the new owner has a household income of $100,000 or less.
21    (h) In the event of a sale or other transfer in ownership
22of the homestead property other than subsection (g) of this
23Section, the exemption under this Section shall remain in
24effect for the remainder of the tax year and be calculated
25using the same base homestead value in which the sale or
26transfer occurs.

 

 

09700HB5439ham002- 36 -LRB097 17973 HLH 67272 a

1    (i) To receive the exemption, a person must submit an
2application to the county assessor during the period specified
3by the county assessor.
4    The county assessor shall annually give notice of the
5application period by mail or by publication.
6    The taxpayer must submit, with the application, an
7affidavit of the taxpayer's total household income, marital
8status (and if married the name and address of the applicant's
9spouse, if known), and principal dwelling place of members of
10the household on January 1 of the taxable year. The Department
11shall establish, by rule, a method for verifying the accuracy
12of affidavits filed by applicants under this Section, and the
13Chief County Assessment Officer may conduct audits of any
14taxpayer claiming an exemption under this Section to verify
15that the taxpayer is eligible to receive the exemption. Each
16application shall contain or be verified by a written
17declaration that it is made under the penalties of perjury. A
18taxpayer's signing a fraudulent application under this Act is
19perjury, as defined in Section 32-2 of the Criminal Code of
201961. The applications shall be clearly marked as applications
21for the Long-time Occupant Homestead Exemption and must contain
22a notice that any taxpayer who receives the exemption is
23subject to an audit by the Chief County Assessment Officer.
24    (j) Notwithstanding Sections 6 and 8 of the State Mandates
25Act, no reimbursement by the State is required for the
26implementation of any mandate created by this Section.

 

 

09700HB5439ham002- 37 -LRB097 17973 HLH 67272 a

1(Source: P.A. 95-644, eff. 10-12-07.)".