Full Text of HB0833 101st General Assembly
HB0833enr 101ST GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 9-275 and 15-170 as follows: | 6 | | (35 ILCS 200/9-275) | 7 | | Sec. 9-275. Erroneous homestead exemptions. | 8 | | (a) For purposes of this Section: | 9 | | "Erroneous homestead exemption" means a homestead | 10 | | exemption that was granted for real property in a taxable year | 11 | | if the property was not eligible for that exemption in that | 12 | | taxable year. If the taxpayer receives an erroneous homestead | 13 | | exemption under a single Section of this Code for the same | 14 | | property in multiple years, that exemption is considered a | 15 | | single erroneous homestead exemption for purposes of this | 16 | | Section. However, if the taxpayer receives erroneous homestead | 17 | | exemptions under multiple Sections of this Code for the same | 18 | | property, or if the taxpayer receives erroneous homestead | 19 | | exemptions under the same Section of this Code for multiple | 20 | | properties, then each of those exemptions is considered a | 21 | | separate erroneous homestead exemption for purposes of this | 22 | | Section. | 23 | | "Homestead exemption" means an exemption under Section |
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| 1 | | 15-165 (veterans with disabilities), 15-167 (returning | 2 | | veterans), 15-168 (persons with disabilities), 15-169 | 3 | | (standard homestead for veterans with disabilities), 15-170 | 4 | | (senior citizens), 15-172 (senior citizens assessment freeze), | 5 | | 15-175 (general homestead), 15-176 (alternative general | 6 | | homestead), or 15-177 (long-time occupant). | 7 | | "Erroneous exemption principal amount" means the total | 8 | | difference between the property taxes actually billed to a | 9 | | property index number and the amount of property taxes that | 10 | | would have been billed but for the erroneous exemption or | 11 | | exemptions. | 12 | | "Taxpayer" means the property owner or leasehold owner that | 13 | | erroneously received a homestead exemption upon property. | 14 | | (b) Notwithstanding any other provision of law, in counties | 15 | | with 3,000,000 or more inhabitants, the chief county assessment | 16 | | officer shall include the following information with each | 17 | | assessment notice sent in a general assessment year: (1) a list | 18 | | of each homestead exemption available under Article 15 of this | 19 | | Code and a description of the eligibility criteria for that | 20 | | exemption , including the number of assessment years of | 21 | | automatic renewal remaining on a current senior citizens | 22 | | homestead exemption if such an exemption has been applied to | 23 | | the property ; (2) a list of each homestead exemption applied to | 24 | | the property in the current assessment year; (3) information | 25 | | regarding penalties and interest that may be incurred under | 26 | | this Section if the taxpayer received an erroneous homestead |
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| 1 | | exemption in a previous taxable year; and (4) notice of the | 2 | | 60-day grace period available under this subsection. If, within | 3 | | 60 days after receiving his or her assessment notice, the | 4 | | taxpayer notifies the chief county assessment officer that he | 5 | | or she received an erroneous homestead exemption in a previous | 6 | | taxable year, and if the taxpayer pays the erroneous exemption | 7 | | principal amount, plus interest as provided in subsection (f), | 8 | | then the taxpayer shall not be liable for the penalties | 9 | | provided in subsection (f) with respect to that exemption. | 10 | | (c) In counties with 3,000,000 or more inhabitants, when | 11 | | the chief county assessment officer determines that one or more | 12 | | erroneous homestead exemptions was applied to the property, the | 13 | | erroneous exemption principal amount, together with all | 14 | | applicable interest and penalties as provided in subsections | 15 | | (f) and (j), shall constitute a lien in the name of the People | 16 | | of Cook County on the property receiving the erroneous | 17 | | homestead exemption. Upon becoming aware of the existence of | 18 | | one or more erroneous homestead exemptions, the chief county | 19 | | assessment officer shall cause to be served, by both regular | 20 | | mail and certified mail, a notice of discovery as set forth in | 21 | | subsection (c-5). The chief county assessment officer in a | 22 | | county with 3,000,000 or more inhabitants may cause a lien to | 23 | | be recorded against property that (1) is located in the county | 24 | | and (2) received one or more erroneous homestead exemptions if, | 25 | | upon determination of the chief county assessment officer, the | 26 | | taxpayer received: (A) one or 2 erroneous homestead exemptions |
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| 1 | | for real property, including at least one erroneous homestead | 2 | | exemption granted for the property against which the lien is | 3 | | sought, during any of the 3 collection years immediately prior | 4 | | to the current collection year in which the notice of discovery | 5 | | is served; or (B) 3 or more erroneous homestead exemptions for | 6 | | real property, including at least one erroneous homestead | 7 | | exemption granted for the property against which the lien is | 8 | | sought, during any of the 6 collection years immediately prior | 9 | | to the current collection year in which the notice of discovery | 10 | | is served. Prior to recording the lien against the property, | 11 | | the chief county assessment officer shall cause to be served, | 12 | | by both regular mail and certified mail, return receipt | 13 | | requested, on the person to whom the most recent tax bill was | 14 | | mailed and the owner of record, a notice of intent to record a | 15 | | lien against the property. The chief county assessment officer | 16 | | shall cause the notice of intent to record a lien to be served | 17 | | within 3 years from the date on which the notice of discovery | 18 | | was served. | 19 | | (c-5) The notice of discovery described in subsection (c) | 20 | | shall: (1) identify, by property index number, the property for | 21 | | which the chief county assessment officer has knowledge | 22 | | indicating the existence of an erroneous homestead exemption; | 23 | | (2) set forth the taxpayer's liability for principal, interest, | 24 | | penalties, and administrative costs including, but not limited | 25 | | to, recording fees described in subsection (f); (3) inform the | 26 | | taxpayer that he or she will be served with a notice of intent |
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| 1 | | to record a lien within 3 years from the date of service of the | 2 | | notice of discovery; (4) inform the taxpayer that he or she may | 3 | | pay the outstanding amount, plus interest, penalties, and | 4 | | administrative costs at any time prior to being served with the | 5 | | notice of intent to record a lien or within 30 days after the | 6 | | notice of intent to record a lien is served; and (5) inform the | 7 | | taxpayer that, if the taxpayer provided notice to the chief | 8 | | county assessment officer as provided in subsection (d-1) of | 9 | | Section 15-175 of this Code, upon submission by the taxpayer of | 10 | | evidence of timely notice and receipt thereof by the chief | 11 | | county assessment officer, the chief county assessment officer | 12 | | will withdraw the notice of discovery and reissue a notice of | 13 | | discovery in compliance with this Section in which the taxpayer | 14 | | is not liable for interest and penalties for the current tax | 15 | | year in which the notice was received. | 16 | | For the purposes of this subsection (c-5): | 17 | | "Collection year" means the year in which the first and | 18 | | second installment of the current tax year is billed. | 19 | | "Current tax year" means the year prior to the collection | 20 | | year. | 21 | | (d) The notice of intent to record a lien described in | 22 | | subsection (c) shall: (1) identify, by property index number, | 23 | | the property against which the lien is being sought; (2) | 24 | | identify each specific homestead exemption that was | 25 | | erroneously granted and the year or years in which each | 26 | | exemption was granted; (3) set forth the erroneous exemption |
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| 1 | | principal amount due and the interest amount and any penalty | 2 | | and administrative costs due; (4) inform the taxpayer that he | 3 | | or she may request a hearing within 30 days after service and | 4 | | may appeal the hearing officer's ruling to the circuit court; | 5 | | (5) inform the taxpayer that he or she may pay the erroneous | 6 | | exemption principal amount, plus interest and penalties, | 7 | | within 30 days after service; and (6) inform the taxpayer that, | 8 | | if the lien is recorded against the property, the amount of the | 9 | | lien will be adjusted to include the applicable recording fee | 10 | | and that fees for recording a release of the lien shall be | 11 | | incurred by the taxpayer. A lien shall not be filed pursuant to | 12 | | this Section if the taxpayer pays the erroneous exemption | 13 | | principal amount, plus penalties and interest, within 30 days | 14 | | of service of the notice of intent to record a lien. | 15 | | (e) The notice of intent to record a lien shall also | 16 | | include a form that the taxpayer may return to the chief county | 17 | | assessment officer to request a hearing. The taxpayer may | 18 | | request a hearing by returning the form within 30 days after | 19 | | service. The hearing shall be held within 90 days after the | 20 | | taxpayer is served. The chief county assessment officer shall | 21 | | promulgate rules of service and procedure for the hearing. The | 22 | | chief county assessment officer must generally follow rules of | 23 | | evidence and practices that prevail in the county circuit | 24 | | courts, but, because of the nature of these proceedings, the | 25 | | chief county assessment officer is not bound by those rules in | 26 | | all particulars. The chief county assessment officer shall |
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| 1 | | appoint a hearing officer to oversee the hearing. The taxpayer | 2 | | shall be allowed to present evidence to the hearing officer at | 3 | | the hearing. After taking into consideration all the relevant | 4 | | testimony and evidence, the hearing officer shall make an | 5 | | administrative decision on whether the taxpayer was | 6 | | erroneously granted a homestead exemption for the taxable year | 7 | | in question. The taxpayer may appeal the hearing officer's | 8 | | ruling to the circuit court of the county where the property is | 9 | | located as a final administrative decision under the | 10 | | Administrative Review Law. | 11 | | (f) A lien against the property imposed under this Section | 12 | | shall be filed with the county recorder of deeds, but may not | 13 | | be filed sooner than 60 days after the notice of intent to | 14 | | record a lien was delivered to the taxpayer if the taxpayer | 15 | | does not request a hearing, or until the conclusion of the | 16 | | hearing and all appeals if the taxpayer does request a hearing. | 17 | | If a lien is filed pursuant to this Section and the taxpayer | 18 | | received one or 2 erroneous homestead exemptions during any of | 19 | | the 3 collection years immediately prior to the current | 20 | | collection year in which the notice of discovery is served, | 21 | | then the erroneous exemption principal amount, plus 10% | 22 | | interest per annum or portion thereof from the date the | 23 | | erroneous exemption principal amount would have become due if | 24 | | properly included in the tax bill, shall be charged against the | 25 | | property by the chief county assessment officer. However, if a | 26 | | lien is filed pursuant to this Section and the taxpayer |
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| 1 | | received 3 or more erroneous homestead exemptions during any of | 2 | | the 6 collection years immediately prior to the current | 3 | | collection year in which the notice of discovery is served, the | 4 | | erroneous exemption principal amount, plus a penalty of 50% of | 5 | | the total amount of the erroneous exemption principal amount | 6 | | for that property and 10% interest per annum or portion thereof | 7 | | from the date the erroneous exemption principal amount would | 8 | | have become due if properly included in the tax bill, shall be | 9 | | charged against the property by the chief county assessment | 10 | | officer. If a lien is filed pursuant to this Section, the | 11 | | taxpayer shall not be liable for interest that accrues between | 12 | | the date the notice of discovery is served and the date the | 13 | | lien is filed. Before recording the lien with the county | 14 | | recorder of deeds, the chief county assessment officer shall | 15 | | adjust the amount of the lien to add administrative costs, | 16 | | including but not limited to the applicable recording fee, to | 17 | | the total lien amount. | 18 | | (g) If a person received an erroneous homestead exemption | 19 | | under Section 15-170 and: (1) the person was the spouse, child, | 20 | | grandchild, brother, sister, niece, or nephew of the previous | 21 | | taxpayer; and (2) the person received the property by bequest | 22 | | or inheritance; then the person is not liable for the penalties | 23 | | imposed under this Section for any year or years during which | 24 | | the chief county assessment officer did not require an annual | 25 | | application for the exemption or, in a county with 3,000,000 or | 26 | | more inhabitants, an application for renewal of a multi-year |
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| 1 | | exemption pursuant to subsection (i) of Section 15-170, as the | 2 | | case may be . However, that person is responsible for any | 3 | | interest owed under subsection (f). | 4 | | (h) If the erroneous homestead exemption was granted as a | 5 | | result of a clerical error or omission on the part of the chief | 6 | | county assessment officer, and if the taxpayer has paid the tax | 7 | | bills as received for the year in which the error occurred, | 8 | | then the interest and penalties authorized by this Section with | 9 | | respect to that homestead exemption shall not be chargeable to | 10 | | the taxpayer. However, nothing in this Section shall prevent | 11 | | the collection of the erroneous exemption principal amount due | 12 | | and owing. | 13 | | (i) A lien under this Section is not valid as to (1) any | 14 | | bona fide purchaser for value without notice of the erroneous | 15 | | homestead exemption whose rights in and to the underlying | 16 | | parcel arose after the erroneous homestead exemption was | 17 | | granted but before the filing of the notice of lien; or (2) any | 18 | | mortgagee, judgment creditor, or other lienor whose rights in | 19 | | and to the underlying parcel arose before the filing of the | 20 | | notice of lien. A title insurance policy for the property that | 21 | | is issued by a title company licensed to do business in the | 22 | | State showing that the property is free and clear of any liens | 23 | | imposed under this Section shall be prima facie evidence that | 24 | | the taxpayer is without notice of the erroneous homestead | 25 | | exemption. Nothing in this Section shall be deemed to impair | 26 | | the rights of subsequent creditors and subsequent purchasers |
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| 1 | | under Section 30 of the Conveyances Act. | 2 | | (j) When a lien is filed against the property pursuant to | 3 | | this Section, the chief county assessment officer shall mail a | 4 | | copy of the lien to the person to whom the most recent tax bill | 5 | | was mailed and to the owner of record, and the outstanding | 6 | | liability created by such a lien is due and payable within 30 | 7 | | days after the mailing of the lien by the chief county | 8 | | assessment officer. This liability is deemed delinquent and | 9 | | shall bear interest beginning on the day after the due date at | 10 | | a rate of 1.5% per month or portion thereof. Payment shall be | 11 | | made to the county treasurer. Upon receipt of the full amount | 12 | | due, as determined by the chief county assessment officer, the | 13 | | county treasurer shall distribute the amount paid as provided | 14 | | in subsection (k). Upon presentment by the taxpayer to the | 15 | | chief county assessment officer of proof of payment of the | 16 | | total liability, the chief county assessment officer shall | 17 | | provide in reasonable form a release of the lien. The release | 18 | | of the lien provided shall clearly inform the taxpayer that it | 19 | | is the responsibility of the taxpayer to record the lien | 20 | | release form with the county recorder of deeds and to pay any | 21 | | applicable recording fees. | 22 | | (k) The county treasurer shall pay collected erroneous | 23 | | exemption principal amounts, pro rata, to the taxing districts, | 24 | | or their legal successors, that levied upon the subject | 25 | | property in the taxable year or years for which the erroneous | 26 | | homestead exemptions were granted, except as set forth in this |
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| 1 | | Section. The county treasurer shall deposit collected | 2 | | penalties and interest into a special fund established by the | 3 | | county treasurer to offset the costs of administration of the | 4 | | provisions of this Section by the chief county assessment | 5 | | officer's office, as appropriated by the county board. If the | 6 | | costs of administration of this Section exceed the amount of | 7 | | interest and penalties collected in the special fund, the chief | 8 | | county assessor shall be reimbursed by each taxing district or | 9 | | their legal successors for those costs. Such costs shall be | 10 | | paid out of the funds collected by the county treasurer on | 11 | | behalf of each taxing district pursuant to this Section. | 12 | | (l) The chief county assessment officer in a county with | 13 | | 3,000,000 or more inhabitants shall establish an amnesty period | 14 | | for all taxpayers owing any tax due to an erroneous homestead | 15 | | exemption granted in a tax year prior to the 2013 tax year. The | 16 | | amnesty period shall begin on the effective date of this | 17 | | amendatory Act of the 98th General Assembly and shall run | 18 | | through December 31, 2013. If, during the amnesty period, the | 19 | | taxpayer pays the entire arrearage of taxes due for tax years | 20 | | prior to 2013, the county clerk shall abate and not seek to | 21 | | collect any interest or penalties that may be applicable and | 22 | | shall not seek civil or criminal prosecution for any taxpayer | 23 | | for tax years prior to 2013. Failure to pay all such taxes due | 24 | | during the amnesty period established under this Section shall | 25 | | invalidate the amnesty period for that taxpayer. | 26 | | The chief county assessment officer in a county with |
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| 1 | | 3,000,000 or more inhabitants shall (i) mail notice of the | 2 | | amnesty period with the tax bills for the second installment of | 3 | | taxes for the 2012 assessment year and (ii) as soon as possible | 4 | | after the effective date of this amendatory Act of the 98th | 5 | | General Assembly, publish notice of the amnesty period in a | 6 | | newspaper of general circulation in the county. Notices shall | 7 | | include information on the amnesty period, its purpose, and the | 8 | | method by which to make payment. | 9 | | Taxpayers who are a party to any criminal investigation or | 10 | | to any civil or criminal litigation that is pending in any | 11 | | circuit court or appellate court, or in the Supreme Court of | 12 | | this State, for nonpayment, delinquency, or fraud in relation | 13 | | to any property tax imposed by any taxing district located in | 14 | | the State on the effective date of this amendatory Act of the | 15 | | 98th General Assembly may not take advantage of the amnesty | 16 | | period. | 17 | | A taxpayer who has claimed 3 or more homestead exemptions | 18 | | in error shall not be eligible for the amnesty period | 19 | | established under this subsection.
| 20 | | (m) Notwithstanding any other provision of law, for taxable | 21 | | years 2020 through 2024, in counties with 3,000,000 or more | 22 | | inhabitants, the chief county assessment officer shall, if he | 23 | | or she learns that a taxpayer who has been granted a senior | 24 | | citizens homestead exemption has died during the period to | 25 | | which the exemption applies, send a notice to the address on | 26 | | record for the owner of record of the property notifying the |
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| 1 | | owner that the exemption will be terminated unless, within 90 | 2 | | days after the notice is sent, the chief county assessment | 3 | | officer is provided with a basis to continue the exemption. The | 4 | | notice shall be sent by first-class mail, in an envelope that | 5 | | bears on its front, in boldface red lettering that is at least | 6 | | one inch in size, the words "Notice of Exemption Termination"; | 7 | | however, if the taxpayer elects to receive the notice by email | 8 | | and provides an email address, then the notice shall be sent by | 9 | | email. | 10 | | (Source: P.A. 98-93, eff. 7-16-13; 98-756, eff. 7-16-14; | 11 | | 98-811, eff. 1-1-15; 98-1143, eff. 1-1-15; 99-143, eff. | 12 | | 7-27-15; 99-851, eff. 8-19-16.) | 13 | | (35 ILCS 200/15-170) | 14 | | Sec. 15-170. Senior citizens homestead exemption. | 15 | | (a) An annual homestead
exemption limited, except as | 16 | | described here with relation to cooperatives or
life care | 17 | | facilities, to a
maximum reduction set forth below from the | 18 | | property's value, as equalized or
assessed by the Department, | 19 | | is granted for property that is occupied as a
residence by a | 20 | | person 65 years of age or older who is liable for paying real
| 21 | | estate taxes on the property and is an owner of record of the | 22 | | property or has a
legal or equitable interest therein as | 23 | | evidenced by a written instrument,
except for a leasehold | 24 | | interest, other than a leasehold interest of land on
which a | 25 | | single family residence is located, which is occupied as a |
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| 1 | | residence by
a person 65 years or older who has an ownership | 2 | | interest therein, legal,
equitable or as a lessee, and on which | 3 | | he or she is liable for the payment
of property taxes. Before | 4 | | taxable year 2004, the maximum reduction shall be $2,500 in | 5 | | counties with
3,000,000 or more inhabitants and $2,000 in all | 6 | | other counties. For taxable years 2004 through 2005, the | 7 | | maximum reduction shall be $3,000 in all counties. For taxable | 8 | | years 2006 and 2007, the maximum reduction shall be $3,500. For | 9 | | taxable years 2008 through 2011, the maximum reduction is | 10 | | $4,000 in all counties.
For taxable year 2012, the maximum | 11 | | reduction is $5,000 in counties with
3,000,000 or more | 12 | | inhabitants and $4,000 in all other counties. For taxable years | 13 | | 2013 through 2016, the maximum reduction is $5,000 in all | 14 | | counties. For taxable years 2017 and thereafter, the maximum | 15 | | reduction is $8,000 in counties with 3,000,000 or more | 16 | | inhabitants and $5,000 in all other counties. | 17 | | (b) For land
improved with an apartment building owned and | 18 | | operated as a cooperative, the maximum reduction from the value | 19 | | of the property, as
equalized
by the Department, shall be | 20 | | multiplied by the number of apartments or units
occupied by a | 21 | | person 65 years of age or older who is liable, by contract with
| 22 | | the owner or owners of record, for paying property taxes on the | 23 | | property and
is an owner of record of a legal or equitable | 24 | | interest in the cooperative
apartment building, other than a | 25 | | leasehold interest. For land improved with
a life care | 26 | | facility, the maximum reduction from the value of the property, |
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| 1 | | as
equalized by the Department, shall be multiplied by the | 2 | | number of apartments or
units occupied by persons 65 years of | 3 | | age or older, irrespective of any legal,
equitable, or | 4 | | leasehold interest in the facility, who are liable, under a
| 5 | | contract with the owner or owners of record of the facility, | 6 | | for paying
property taxes on the property. In a
cooperative or | 7 | | a life care facility where a
homestead exemption has been | 8 | | granted, the cooperative association or the
management firm of | 9 | | the cooperative or facility shall credit the savings
resulting | 10 | | from that exemption only to
the apportioned tax liability of | 11 | | the owner or resident who qualified for
the exemption.
Any | 12 | | person who willfully refuses to so credit the savings shall be | 13 | | guilty of a
Class B misdemeanor. Under this Section and | 14 | | Sections 15-175, 15-176, and 15-177, "life care
facility" means | 15 | | a facility, as defined in Section 2 of the Life Care Facilities
| 16 | | Act, with which the applicant for the homestead exemption has a | 17 | | life care
contract as defined in that Act. | 18 | | (c) When a homestead exemption has been granted under this | 19 | | Section and the person
qualifying subsequently becomes a | 20 | | resident of a facility licensed under the Assisted Living and | 21 | | Shared Housing Act, the Nursing Home Care Act, the Specialized | 22 | | Mental Health Rehabilitation Act of 2013, the ID/DD Community | 23 | | Care Act, or the MC/DD Act, the exemption shall continue so | 24 | | long as the residence
continues to be occupied by the | 25 | | qualifying person's spouse if the spouse is 65
years of age or | 26 | | older, or if the residence remains unoccupied but is still
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| 1 | | owned by the person qualified for the homestead exemption. | 2 | | (d) A person who will be 65 years of age
during the current | 3 | | assessment year
shall
be eligible to apply for the homestead | 4 | | exemption during that assessment
year.
Application shall be | 5 | | made during the application period in effect for the
county of | 6 | | his residence. | 7 | | (e) Beginning with assessment year 2003, for taxes payable | 8 | | in 2004,
property
that is first occupied as a residence after | 9 | | January 1 of any assessment year by
a person who is eligible | 10 | | for the senior citizens homestead exemption under this
Section | 11 | | must be granted a pro-rata exemption for the assessment year. | 12 | | The
amount of the pro-rata exemption is the exemption
allowed | 13 | | in the county under this Section divided by 365 and multiplied | 14 | | by the
number of days during the assessment year the property | 15 | | is occupied as a
residence by a
person eligible for the | 16 | | exemption under this Section. The chief county
assessment | 17 | | officer must adopt reasonable procedures to establish | 18 | | eligibility
for this pro-rata exemption. | 19 | | (f) The assessor or chief county assessment officer may | 20 | | determine the eligibility
of a life care facility to receive | 21 | | the benefits provided by this Section, by
affidavit, | 22 | | application, visual inspection, questionnaire or other | 23 | | reasonable
methods in order to insure that the tax savings | 24 | | resulting from the exemption
are credited by the management | 25 | | firm to the apportioned tax liability of each
qualifying | 26 | | resident. The assessor may request reasonable proof that the
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| 1 | | management firm has so credited the exemption. | 2 | | (g) The chief county assessment officer of each county with | 3 | | less than 3,000,000
inhabitants shall provide to each person | 4 | | allowed a homestead exemption under
this Section a form to | 5 | | designate any other person to receive a
duplicate of any notice | 6 | | of delinquency in the payment of taxes assessed and
levied | 7 | | under this Code on the property of the person receiving the | 8 | | exemption.
The duplicate notice shall be in addition to the | 9 | | notice required to be
provided to the person receiving the | 10 | | exemption, and shall be given in the
manner required by this | 11 | | Code. The person filing the request for the duplicate
notice | 12 | | shall pay a fee of $5 to cover administrative costs to the | 13 | | supervisor of
assessments, who shall then file the executed | 14 | | designation with the county
collector. Notwithstanding any | 15 | | other provision of this Code to the contrary,
the filing of | 16 | | such an executed designation requires the county collector to
| 17 | | provide duplicate notices as indicated by the designation. A | 18 | | designation may
be rescinded by the person who executed such | 19 | | designation at any time, in the
manner and form required by the | 20 | | chief county assessment officer. | 21 | | (h) The assessor or chief county assessment officer may | 22 | | determine the
eligibility of residential property to receive | 23 | | the homestead exemption provided
by this Section by | 24 | | application, visual inspection, questionnaire or other
| 25 | | reasonable methods. The determination shall be made in | 26 | | accordance with
guidelines established by the Department. |
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| 1 | | (i) In counties with 3,000,000 or more inhabitants, for | 2 | | taxable years beginning in taxable year 2010 through 2019, and | 3 | | beginning again in taxable year 2025 , each taxpayer who has | 4 | | been granted an exemption under this Section must reapply on an | 5 | | annual basis. | 6 | | If a reapplication is required, then the The chief county | 7 | | assessment officer shall mail the application to the taxpayer | 8 | | at least 60 days prior to the last day of the application | 9 | | period for the county . | 10 | | For taxable years 2020 through 2024, in counties with | 11 | | 3,000,000 or more inhabitants, a taxpayer who has been granted | 12 | | an exemption under this Section need not reapply. However, if | 13 | | the property ceases to be qualified for the exemption under | 14 | | this Section in any year for which a reapplication is not | 15 | | required under this Section, then the owner of record of the | 16 | | property shall notify the chief county assessment officer that | 17 | | the property is no longer qualified. In addition, for taxable | 18 | | years 2020 through 2024, the chief county assessment officer of | 19 | | a county with 3,000,000 or more inhabitants shall enter into an | 20 | | intergovernmental agreement with the county clerk of that | 21 | | county and the Department of Public Health, as well as any | 22 | | other appropriate governmental agency, to obtain information | 23 | | that documents the death of a taxpayer who has been granted an | 24 | | exemption under this Section. Notwithstanding any other | 25 | | provision of law, the county clerk and the Department of Public | 26 | | Health shall provide that information to the chief county |
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| 1 | | assessment officer. The Department of Public Health shall | 2 | | supply this information no less frequently than every calendar | 3 | | quarter. Information concerning the death of a taxpayer may be | 4 | | shared with the county treasurer. The chief county assessment | 5 | | officer shall also enter into a data exchange agreement with | 6 | | the Social Security Administration or its agent to obtain | 7 | | access to the information regarding deaths in possession of the | 8 | | Social Security Administration. The chief county assessment | 9 | | officer shall, subject to the notice requirements under | 10 | | subsection (m) of Section 9-275, terminate the exemption under | 11 | | this Section if the information obtained indicates that the | 12 | | property is no longer qualified for the exemption. In counties | 13 | | with 3,000,000 or more inhabitants, the assessor and the county | 14 | | recorder of deeds shall establish policies and practices for | 15 | | the regular exchange of information for the purpose of alerting | 16 | | the assessor whenever the transfer of ownership of any property | 17 | | receiving an exemption under this Section has occurred. When | 18 | | such a transfer occurs, the assessor shall mail a notice to the | 19 | | new owner of the property (i) informing the new owner that the | 20 | | exemption will remain in place through the year of the | 21 | | transfer, after which it will be canceled, and (ii) providing | 22 | | information pertaining to the rules for reapplying for the | 23 | | exemption if the owner qualifies. In counties with 3,000,000 or | 24 | | more inhabitants, the chief county assessment official shall | 25 | | conduct audits of all exemptions granted under this Section no | 26 | | later than December 31, 2022 and no later than December 31, |
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| 1 | | 2024. The audit shall be designed to ascertain whether any | 2 | | senior homestead exemptions have been granted erroneously. If | 3 | | it is determined that a senior homestead exemption has been | 4 | | erroneously applied to a property, the chief county assessment | 5 | | officer shall make use of the appropriate provisions of Section | 6 | | 9-275 in relation to the property that received the erroneous | 7 | | homestead exemption. | 8 | | (j) In counties with less than 3,000,000 inhabitants, the | 9 | | county board may by
resolution provide that if a person has | 10 | | been granted a homestead exemption
under this Section, the | 11 | | person qualifying need not reapply for the exemption. | 12 | | In counties with less than 3,000,000 inhabitants, if the | 13 | | assessor or chief
county assessment officer requires annual | 14 | | application for verification of
eligibility for an exemption | 15 | | once granted under this Section, the application
shall be | 16 | | mailed to the taxpayer. | 17 | | (l) The assessor or chief county assessment officer shall | 18 | | notify each person
who qualifies for an exemption under this | 19 | | Section that the person may also
qualify for deferral of real | 20 | | estate taxes under the Senior Citizens Real Estate
Tax Deferral | 21 | | Act. The notice shall set forth the qualifications needed for
| 22 | | deferral of real estate taxes, the address and telephone number | 23 | | of
county collector, and a
statement that applications for | 24 | | deferral of real estate taxes may be obtained
from the county | 25 | | collector. | 26 | | (m) Notwithstanding Sections 6 and 8 of the State Mandates |
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| 1 | | Act, no
reimbursement by the State is required for the | 2 | | implementation of any mandate
created by this Section. | 3 | | (Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
| 4 | | Section 99. Effective date. This Act takes effect upon | 5 | | becoming law.
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