Illinois General Assembly - Full Text of HB3289
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Full Text of HB3289  102nd General Assembly

HB3289enr 102ND GENERAL ASSEMBLY

  
  
  

 


 
HB3289 EnrolledLRB102 14068 HLH 19420 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 15-168, 15-169, and 15-172 as follows:
 
6    (35 ILCS 200/15-168)
7    Sec. 15-168. Homestead exemption for persons with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities in the
11amount of $2,000, except as provided in subsection (c), to be
12deducted from the property's value as equalized or assessed by
13the Department of Revenue. The person with a disability shall
14receive the homestead exemption upon meeting the following
15requirements:
16        (1) The property must be occupied as the primary
17    residence by the person with a disability.
18        (2) The person with a disability must be liable for
19    paying the real estate taxes on the property.
20        (3) The person with a disability must be an owner of
21    record of the property or have a legal or equitable
22    interest in the property as evidenced by a written
23    instrument. In the case of a leasehold interest in

 

 

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1    property, the lease must be for a single family residence.
2    A person who has a disability during the taxable year is
3eligible to apply for this homestead exemption during that
4taxable year. Application must be made during the application
5period in effect for the county of residence. If a homestead
6exemption has been granted under this Section and the person
7awarded the exemption subsequently becomes a resident of a
8facility licensed under the Nursing Home Care Act, the
9Specialized Mental Health Rehabilitation Act of 2013, the
10ID/DD Community Care Act, or the MC/DD Act, then the exemption
11shall continue (i) so long as the residence continues to be
12occupied by the qualifying person's spouse or (ii) if the
13residence remains unoccupied but is still owned by the person
14qualified for the homestead exemption.
15    (b) For the purposes of this Section, "person with a
16disability" means a person unable to engage in any substantial
17gainful activity by reason of a medically determinable
18physical or mental impairment which can be expected to result
19in death or has lasted or can be expected to last for a
20continuous period of not less than 12 months. Persons with
21disabilities filing claims under this Act shall submit proof
22of disability in such form and manner as the Department shall
23by rule and regulation prescribe. Proof that a claimant is
24eligible to receive disability benefits under the Federal
25Social Security Act shall constitute proof of disability for
26purposes of this Act. Issuance of an Illinois Person with a

 

 

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1Disability Identification Card stating that the claimant is
2under a Class 2 disability, as defined in Section 4A of the
3Illinois Identification Card Act, shall constitute proof that
4the person named thereon is a person with a disability for
5purposes of this Act. A person with a disability not covered
6under the Federal Social Security Act and not presenting an
7Illinois Person with a Disability Identification Card stating
8that the claimant is under a Class 2 disability shall be
9examined by a physician, advanced practice registered nurse,
10or physician assistant designated by the Department, and his
11status as a person with a disability determined using the same
12standards as used by the Social Security Administration. The
13costs of any required examination shall be borne by the
14claimant.
15    (c) For land improved with (i) an apartment building owned
16and operated as a cooperative or (ii) a life care facility as
17defined under Section 2 of the Life Care Facilities Act that is
18considered to be a cooperative, the maximum reduction from the
19value of the property, as equalized or assessed by the
20Department, shall be multiplied by the number of apartments or
21units occupied by a person with a disability. The person with a
22disability shall receive the homestead exemption upon meeting
23the following requirements:
24        (1) The property must be occupied as the primary
25    residence by the person with a disability.
26        (2) The person with a disability must be liable by

 

 

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1    contract with the owner or owners of record for paying the
2    apportioned property taxes on the property of the
3    cooperative or life care facility. In the case of a life
4    care facility, the person with a disability must be liable
5    for paying the apportioned property taxes under a life
6    care contract as defined in Section 2 of the Life Care
7    Facilities Act.
8        (3) The person with a disability must be an owner of
9    record of a legal or equitable interest in the cooperative
10    apartment building. A leasehold interest does not meet
11    this requirement.
12If a homestead exemption is granted under this subsection, the
13cooperative association or management firm shall credit the
14savings resulting from the exemption to the apportioned tax
15liability of the qualifying person with a disability. The
16chief county assessment officer may request reasonable proof
17that the association or firm has properly credited the
18exemption. A person who willfully refuses to credit an
19exemption to the qualified person with a disability is guilty
20of a Class B misdemeanor.
21    (d) The chief county assessment officer shall determine
22the eligibility of property to receive the homestead exemption
23according to guidelines established by the Department. After a
24person has received an exemption under this Section, an annual
25verification of eligibility for the exemption shall be mailed
26to the taxpayer.

 

 

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1    In counties with fewer than 3,000,000 inhabitants, the
2chief county assessment officer shall provide to each person
3granted a homestead exemption under this Section a form to
4designate any other person to receive a duplicate of any
5notice of delinquency in the payment of taxes assessed and
6levied under this Code on the person's qualifying property.
7The duplicate notice shall be in addition to the notice
8required to be provided to the person receiving the exemption
9and shall be given in the manner required by this Code. The
10person filing the request for the duplicate notice shall pay
11an administrative fee of $5 to the chief county assessment
12officer. The assessment officer shall then file the executed
13designation with the county collector, who shall issue the
14duplicate notices as indicated by the designation. A
15designation may be rescinded by the person with a disability
16in the manner required by the chief county assessment officer.
17    (d-5) Notwithstanding any other provision of law, each
18chief county assessment officer may approve this exemption for
19the 2020 taxable year, without application, for any property
20that was approved for this exemption for the 2019 taxable
21year, provided that:
22        (1) the county board has declared a local disaster as
23    provided in the Illinois Emergency Management Agency Act
24    related to the COVID-19 public health emergency;
25        (2) the owner of record of the property as of January
26    1, 2020 is the same as the owner of record of the property

 

 

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1    as of January 1, 2019;
2        (3) the exemption for the 2019 taxable year has not
3    been determined to be an erroneous exemption as defined by
4    this Code; and
5        (4) the applicant for the 2019 taxable year has not
6    asked for the exemption to be removed for the 2019 or 2020
7    taxable years.
8    (d-10) Notwithstanding any other provision of law, each
9chief county assessment officer may approve this exemption for
10the 2021 taxable year, without application, for any property
11that was approved for this exemption for the 2020 taxable
12year, if:
13        (1) the county board has declared a local disaster as
14    provided in the Illinois Emergency Management Agency Act
15    related to the COVID-19 public health emergency;
16        (2) the owner of record of the property as of January
17    1, 2021 is the same as the owner of record of the property
18    as of January 1, 2020;
19        (3) the exemption for the 2020 taxable year has not
20    been determined to be an erroneous exemption as defined by
21    this Code; and
22        (4) the taxpayer for the 2020 taxable year has not
23    asked for the exemption to be removed for the 2020 or 2021
24    taxable years.
25    (e) A taxpayer who claims an exemption under Section
2615-165 or 15-169 may not claim an exemption under this

 

 

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1Section.
2(Source: P.A. 100-513, eff. 1-1-18; 101-635, eff. 6-5-20.)
 
3    (35 ILCS 200/15-169)
4    Sec. 15-169. Homestead exemption for veterans with
5disabilities.
6    (a) Beginning with taxable year 2007, an annual homestead
7exemption, limited to the amounts set forth in subsections (b)
8and (b-3), is granted for property that is used as a qualified
9residence by a veteran with a disability.
10    (b) For taxable years prior to 2015, the amount of the
11exemption under this Section is as follows:
12        (1) for veterans with a service-connected disability
13    of at least (i) 75% for exemptions granted in taxable
14    years 2007 through 2009 and (ii) 70% for exemptions
15    granted in taxable year 2010 and each taxable year
16    thereafter, as certified by the United States Department
17    of Veterans Affairs, the annual exemption is $5,000; and
18        (2) for veterans with a service-connected disability
19    of at least 50%, but less than (i) 75% for exemptions
20    granted in taxable years 2007 through 2009 and (ii) 70%
21    for exemptions granted in taxable year 2010 and each
22    taxable year thereafter, as certified by the United States
23    Department of Veterans Affairs, the annual exemption is
24    $2,500.
25    (b-3) For taxable years 2015 and thereafter:

 

 

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1        (1) if the veteran has a service connected disability
2    of 30% or more but less than 50%, as certified by the
3    United States Department of Veterans Affairs, then the
4    annual exemption is $2,500;
5        (2) if the veteran has a service connected disability
6    of 50% or more but less than 70%, as certified by the
7    United States Department of Veterans Affairs, then the
8    annual exemption is $5,000; and
9        (3) if the veteran has a service connected disability
10    of 70% or more, as certified by the United States
11    Department of Veterans Affairs, then the property is
12    exempt from taxation under this Code.
13    (b-5) If a homestead exemption is granted under this
14Section and the person awarded the exemption subsequently
15becomes a resident of a facility licensed under the Nursing
16Home Care Act or a facility operated by the United States
17Department of Veterans Affairs, then the exemption shall
18continue (i) so long as the residence continues to be occupied
19by the qualifying person's spouse or (ii) if the residence
20remains unoccupied but is still owned by the person who
21qualified for the homestead exemption.
22    (c) The tax exemption under this Section carries over to
23the benefit of the veteran's surviving spouse as long as the
24spouse holds the legal or beneficial title to the homestead,
25permanently resides thereon, and does not remarry. If the
26surviving spouse sells the property, an exemption not to

 

 

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1exceed the amount granted from the most recent ad valorem tax
2roll may be transferred to his or her new residence as long as
3it is used as his or her primary residence and he or she does
4not remarry.
5    (c-1) Beginning with taxable year 2015, nothing in this
6Section shall require the veteran to have qualified for or
7obtained the exemption before death if the veteran was killed
8in the line of duty.
9    (d) The exemption under this Section applies for taxable
10year 2007 and thereafter. A taxpayer who claims an exemption
11under Section 15-165 or 15-168 may not claim an exemption
12under this Section.
13    (e) Each taxpayer who has been granted an exemption under
14this Section must reapply on an annual basis. Application must
15be made during the application period in effect for the county
16of his or her residence. The assessor or chief county
17assessment officer may determine the eligibility of
18residential property to receive the homestead exemption
19provided by this Section by application, visual inspection,
20questionnaire, or other reasonable methods. The determination
21must be made in accordance with guidelines established by the
22Department.
23    (e-1) If the person qualifying for the exemption does not
24occupy the qualified residence as of January 1 of the taxable
25year, the exemption granted under this Section shall be
26prorated on a monthly basis. The prorated exemption shall

 

 

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1apply beginning with the first complete month in which the
2person occupies the qualified residence.
3    (e-5) Notwithstanding any other provision of law, each
4chief county assessment officer may approve this exemption for
5the 2020 taxable year, without application, for any property
6that was approved for this exemption for the 2019 taxable
7year, provided that:
8        (1) the county board has declared a local disaster as
9    provided in the Illinois Emergency Management Agency Act
10    related to the COVID-19 public health emergency;
11        (2) the owner of record of the property as of January
12    1, 2020 is the same as the owner of record of the property
13    as of January 1, 2019;
14        (3) the exemption for the 2019 taxable year has not
15    been determined to be an erroneous exemption as defined by
16    this Code; and
17        (4) the applicant for the 2019 taxable year has not
18    asked for the exemption to be removed for the 2019 or 2020
19    taxable years.
20    Nothing in this subsection shall preclude a veteran whose
21service connected disability rating has changed since the 2019
22exemption was granted from applying for the exemption based on
23the subsequent service connected disability rating.
24    (e-10) Notwithstanding any other provision of law, each
25chief county assessment officer may approve this exemption for
26the 2021 taxable year, without application, for any property

 

 

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1that was approved for this exemption for the 2020 taxable
2year, if:
3        (1) the county board has declared a local disaster as
4    provided in the Illinois Emergency Management Agency Act
5    related to the COVID-19 public health emergency;
6        (2) the owner of record of the property as of January
7    1, 2021 is the same as the owner of record of the property
8    as of January 1, 2020;
9        (3) the exemption for the 2020 taxable year has not
10    been determined to be an erroneous exemption as defined by
11    this Code; and
12        (4) the taxpayer for the 2020 taxable year has not
13    asked for the exemption to be removed for the 2020 or 2021
14    taxable years.
15    Nothing in this subsection shall preclude a veteran whose
16service connected disability rating has changed since the 2020
17exemption was granted from applying for the exemption based on
18the subsequent service connected disability rating.
19    (f) For the purposes of this Section:
20    "Qualified residence" means real property, but less any
21portion of that property that is used for commercial purposes,
22with an equalized assessed value of less than $250,000 that is
23the primary residence of a veteran with a disability. Property
24rented for more than 6 months is presumed to be used for
25commercial purposes.
26    "Veteran" means an Illinois resident who has served as a

 

 

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1member of the United States Armed Forces on active duty or
2State active duty, a member of the Illinois National Guard, or
3a member of the United States Reserve Forces and who has
4received an honorable discharge.
5(Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
6    (35 ILCS 200/15-172)
7    Sec. 15-172. Senior Citizens Assessment Freeze Homestead
8Exemption.
9    (a) This Section may be cited as the Senior Citizens
10Assessment Freeze Homestead Exemption.
11    (b) As used in this Section:
12    "Applicant" means an individual who has filed an
13application under this Section.
14    "Base amount" means the base year equalized assessed value
15of the residence plus the first year's equalized assessed
16value of any added improvements which increased the assessed
17value of the residence after the base year.
18    "Base year" means the taxable year prior to the taxable
19year for which the applicant first qualifies and applies for
20the exemption provided that in the prior taxable year the
21property was improved with a permanent structure that was
22occupied as a residence by the applicant who was liable for
23paying real property taxes on the property and who was either
24(i) an owner of record of the property or had legal or
25equitable interest in the property as evidenced by a written

 

 

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1instrument or (ii) had a legal or equitable interest as a
2lessee in the parcel of property that was single family
3residence. If in any subsequent taxable year for which the
4applicant applies and qualifies for the exemption the
5equalized assessed value of the residence is less than the
6equalized assessed value in the existing base year (provided
7that such equalized assessed value is not based on an assessed
8value that results from a temporary irregularity in the
9property that reduces the assessed value for one or more
10taxable years), then that subsequent taxable year shall become
11the base year until a new base year is established under the
12terms of this paragraph. For taxable year 1999 only, the Chief
13County Assessment Officer shall review (i) all taxable years
14for which the applicant applied and qualified for the
15exemption and (ii) the existing base year. The assessment
16officer shall select as the new base year the year with the
17lowest equalized assessed value. An equalized assessed value
18that is based on an assessed value that results from a
19temporary irregularity in the property that reduces the
20assessed value for one or more taxable years shall not be
21considered the lowest equalized assessed value. The selected
22year shall be the base year for taxable year 1999 and
23thereafter until a new base year is established under the
24terms of this paragraph.
25    "Chief County Assessment Officer" means the County
26Assessor or Supervisor of Assessments of the county in which

 

 

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1the property is located.
2    "Equalized assessed value" means the assessed value as
3equalized by the Illinois Department of Revenue.
4    "Household" means the applicant, the spouse of the
5applicant, and all persons using the residence of the
6applicant as their principal place of residence.
7    "Household income" means the combined income of the
8members of a household for the calendar year preceding the
9taxable year.
10    "Income" has the same meaning as provided in Section 3.07
11of the Senior Citizens and Persons with Disabilities Property
12Tax Relief Act, except that, beginning in assessment year
132001, "income" does not include veteran's benefits.
14    "Internal Revenue Code of 1986" means the United States
15Internal Revenue Code of 1986 or any successor law or laws
16relating to federal income taxes in effect for the year
17preceding the taxable year.
18    "Life care facility that qualifies as a cooperative" means
19a facility as defined in Section 2 of the Life Care Facilities
20Act.
21    "Maximum income limitation" means:
22        (1) $35,000 prior to taxable year 1999;
23        (2) $40,000 in taxable years 1999 through 2003;
24        (3) $45,000 in taxable years 2004 through 2005;
25        (4) $50,000 in taxable years 2006 and 2007;
26        (5) $55,000 in taxable years 2008 through 2016;

 

 

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1        (6) for taxable year 2017, (i) $65,000 for qualified
2    property located in a county with 3,000,000 or more
3    inhabitants and (ii) $55,000 for qualified property
4    located in a county with fewer than 3,000,000 inhabitants;
5    and
6        (7) for taxable years 2018 and thereafter, $65,000 for
7    all qualified property.
8    "Residence" means the principal dwelling place and
9appurtenant structures used for residential purposes in this
10State occupied on January 1 of the taxable year by a household
11and so much of the surrounding land, constituting the parcel
12upon which the dwelling place is situated, as is used for
13residential purposes. If the Chief County Assessment Officer
14has established a specific legal description for a portion of
15property constituting the residence, then that portion of
16property shall be deemed the residence for the purposes of
17this Section.
18    "Taxable year" means the calendar year during which ad
19valorem property taxes payable in the next succeeding year are
20levied.
21    (c) Beginning in taxable year 1994, a senior citizens
22assessment freeze homestead exemption is granted for real
23property that is improved with a permanent structure that is
24occupied as a residence by an applicant who (i) is 65 years of
25age or older during the taxable year, (ii) has a household
26income that does not exceed the maximum income limitation,

 

 

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1(iii) is liable for paying real property taxes on the
2property, and (iv) is an owner of record of the property or has
3a legal or equitable interest in the property as evidenced by a
4written instrument. This homestead exemption shall also apply
5to a leasehold interest in a parcel of property improved with a
6permanent structure that is a single family residence that is
7occupied as a residence by a person who (i) is 65 years of age
8or older during the taxable year, (ii) has a household income
9that does not exceed the maximum income limitation, (iii) has
10a legal or equitable ownership interest in the property as
11lessee, and (iv) is liable for the payment of real property
12taxes on that property.
13    In counties of 3,000,000 or more inhabitants, the amount
14of the exemption for all taxable years is the equalized
15assessed value of the residence in the taxable year for which
16application is made minus the base amount. In all other
17counties, the amount of the exemption is as follows: (i)
18through taxable year 2005 and for taxable year 2007 and
19thereafter, the amount of this exemption shall be the
20equalized assessed value of the residence in the taxable year
21for which application is made minus the base amount; and (ii)
22for taxable year 2006, the amount of the exemption is as
23follows:
24        (1) For an applicant who has a household income of
25    $45,000 or less, the amount of the exemption is the
26    equalized assessed value of the residence in the taxable

 

 

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1    year for which application is made minus the base amount.
2        (2) For an applicant who has a household income
3    exceeding $45,000 but not exceeding $46,250, the amount of
4    the exemption is (i) the equalized assessed value of the
5    residence in the taxable year for which application is
6    made minus the base amount (ii) multiplied by 0.8.
7        (3) For an applicant who has a household income
8    exceeding $46,250 but not exceeding $47,500, the amount of
9    the exemption is (i) the equalized assessed value of the
10    residence in the taxable year for which application is
11    made minus the base amount (ii) multiplied by 0.6.
12        (4) For an applicant who has a household income
13    exceeding $47,500 but not exceeding $48,750, the amount of
14    the exemption is (i) the equalized assessed value of the
15    residence in the taxable year for which application is
16    made minus the base amount (ii) multiplied by 0.4.
17        (5) For an applicant who has a household income
18    exceeding $48,750 but not exceeding $50,000, the amount of
19    the exemption is (i) the equalized assessed value of the
20    residence in the taxable year for which application is
21    made minus the base amount (ii) multiplied by 0.2.
22    When the applicant is a surviving spouse of an applicant
23for a prior year for the same residence for which an exemption
24under this Section has been granted, the base year and base
25amount for that residence are the same as for the applicant for
26the prior year.

 

 

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1    Each year at the time the assessment books are certified
2to the County Clerk, the Board of Review or Board of Appeals
3shall give to the County Clerk a list of the assessed values of
4improvements on each parcel qualifying for this exemption that
5were added after the base year for this parcel and that
6increased the assessed value of the property.
7    In the case of land improved with an apartment building
8owned and operated as a cooperative or a building that is a
9life care facility that qualifies as a cooperative, the
10maximum reduction from the equalized assessed value of the
11property is limited to the sum of the reductions calculated
12for each unit occupied as a residence by a person or persons
13(i) 65 years of age or older, (ii) with a household income that
14does not exceed the maximum income limitation, (iii) who is
15liable, by contract with the owner or owners of record, for
16paying real property taxes on the property, and (iv) who is an
17owner of record of a legal or equitable interest in the
18cooperative apartment building, other than a leasehold
19interest. In the instance of a cooperative where a homestead
20exemption has been granted under this Section, the cooperative
21association or its management firm shall credit the savings
22resulting from that exemption only to the apportioned tax
23liability of the owner who qualified for the exemption. Any
24person who willfully refuses to credit that savings to an
25owner who qualifies for the exemption is guilty of a Class B
26misdemeanor.

 

 

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1    When a homestead exemption has been granted under this
2Section and an applicant then becomes a resident of a facility
3licensed under the Assisted Living and Shared Housing Act, the
4Nursing Home Care Act, the Specialized Mental Health
5Rehabilitation Act of 2013, the ID/DD Community Care Act, or
6the MC/DD Act, the exemption shall be granted in subsequent
7years so long as the residence (i) continues to be occupied by
8the qualified applicant's spouse or (ii) if remaining
9unoccupied, is still owned by the qualified applicant for the
10homestead exemption.
11    Beginning January 1, 1997, when an individual dies who
12would have qualified for an exemption under this Section, and
13the surviving spouse does not independently qualify for this
14exemption because of age, the exemption under this Section
15shall be granted to the surviving spouse for the taxable year
16preceding and the taxable year of the death, provided that,
17except for age, the surviving spouse meets all other
18qualifications for the granting of this exemption for those
19years.
20    When married persons maintain separate residences, the
21exemption provided for in this Section may be claimed by only
22one of such persons and for only one residence.
23    For taxable year 1994 only, in counties having less than
243,000,000 inhabitants, to receive the exemption, a person
25shall submit an application by February 15, 1995 to the Chief
26County Assessment Officer of the county in which the property

 

 

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1is located. In counties having 3,000,000 or more inhabitants,
2for taxable year 1994 and all subsequent taxable years, to
3receive the exemption, a person may submit an application to
4the Chief County Assessment Officer of the county in which the
5property is located during such period as may be specified by
6the Chief County Assessment Officer. The Chief County
7Assessment Officer in counties of 3,000,000 or more
8inhabitants shall annually give notice of the application
9period by mail or by publication. In counties having less than
103,000,000 inhabitants, beginning with taxable year 1995 and
11thereafter, to receive the exemption, a person shall submit an
12application by July 1 of each taxable year to the Chief County
13Assessment Officer of the county in which the property is
14located. A county may, by ordinance, establish a date for
15submission of applications that is different than July 1. The
16applicant shall submit with the application an affidavit of
17the applicant's total household income, age, marital status
18(and if married the name and address of the applicant's
19spouse, if known), and principal dwelling place of members of
20the household on January 1 of the taxable year. The Department
21shall establish, by rule, a method for verifying the accuracy
22of affidavits filed by applicants under this Section, and the
23Chief County Assessment Officer may conduct audits of any
24taxpayer claiming an exemption under this Section to verify
25that the taxpayer is eligible to receive the exemption. Each
26application shall contain or be verified by a written

 

 

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1declaration that it is made under the penalties of perjury. A
2taxpayer's signing a fraudulent application under this Act is
3perjury, as defined in Section 32-2 of the Criminal Code of
42012. The applications shall be clearly marked as applications
5for the Senior Citizens Assessment Freeze Homestead Exemption
6and must contain a notice that any taxpayer who receives the
7exemption is subject to an audit by the Chief County
8Assessment Officer.
9    Notwithstanding any other provision to the contrary, in
10counties having fewer than 3,000,000 inhabitants, if an
11applicant fails to file the application required by this
12Section in a timely manner and this failure to file is due to a
13mental or physical condition sufficiently severe so as to
14render the applicant incapable of filing the application in a
15timely manner, the Chief County Assessment Officer may extend
16the filing deadline for a period of 30 days after the applicant
17regains the capability to file the application, but in no case
18may the filing deadline be extended beyond 3 months of the
19original filing deadline. In order to receive the extension
20provided in this paragraph, the applicant shall provide the
21Chief County Assessment Officer with a signed statement from
22the applicant's physician, advanced practice registered nurse,
23or physician assistant stating the nature and extent of the
24condition, that, in the physician's, advanced practice
25registered nurse's, or physician assistant's opinion, the
26condition was so severe that it rendered the applicant

 

 

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1incapable of filing the application in a timely manner, and
2the date on which the applicant regained the capability to
3file the application.
4    Beginning January 1, 1998, notwithstanding any other
5provision to the contrary, in counties having fewer than
63,000,000 inhabitants, if an applicant fails to file the
7application required by this Section in a timely manner and
8this failure to file is due to a mental or physical condition
9sufficiently severe so as to render the applicant incapable of
10filing the application in a timely manner, the Chief County
11Assessment Officer may extend the filing deadline for a period
12of 3 months. In order to receive the extension provided in this
13paragraph, the applicant shall provide the Chief County
14Assessment Officer with a signed statement from the
15applicant's physician, advanced practice registered nurse, or
16physician assistant stating the nature and extent of the
17condition, and that, in the physician's, advanced practice
18registered nurse's, or physician assistant's opinion, the
19condition was so severe that it rendered the applicant
20incapable of filing the application in a timely manner.
21    In counties having less than 3,000,000 inhabitants, if an
22applicant was denied an exemption in taxable year 1994 and the
23denial occurred due to an error on the part of an assessment
24official, or his or her agent or employee, then beginning in
25taxable year 1997 the applicant's base year, for purposes of
26determining the amount of the exemption, shall be 1993 rather

 

 

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1than 1994. In addition, in taxable year 1997, the applicant's
2exemption shall also include an amount equal to (i) the amount
3of any exemption denied to the applicant in taxable year 1995
4as a result of using 1994, rather than 1993, as the base year,
5(ii) the amount of any exemption denied to the applicant in
6taxable year 1996 as a result of using 1994, rather than 1993,
7as the base year, and (iii) the amount of the exemption
8erroneously denied for taxable year 1994.
9    For purposes of this Section, a person who will be 65 years
10of age during the current taxable year shall be eligible to
11apply for the homestead exemption during that taxable year.
12Application shall be made during the application period in
13effect for the county of his or her residence.
14    The Chief County Assessment Officer may determine the
15eligibility of a life care facility that qualifies as a
16cooperative to receive the benefits provided by this Section
17by use of an affidavit, application, visual inspection,
18questionnaire, or other reasonable method in order to insure
19that the tax savings resulting from the exemption are credited
20by the management firm to the apportioned tax liability of
21each qualifying resident. The Chief County Assessment Officer
22may request reasonable proof that the management firm has so
23credited that exemption.
24    Except as provided in this Section, all information
25received by the chief county assessment officer or the
26Department from applications filed under this Section, or from

 

 

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1any investigation conducted under the provisions of this
2Section, shall be confidential, except for official purposes
3or pursuant to official procedures for collection of any State
4or local tax or enforcement of any civil or criminal penalty or
5sanction imposed by this Act or by any statute or ordinance
6imposing a State or local tax. Any person who divulges any such
7information in any manner, except in accordance with a proper
8judicial order, is guilty of a Class A misdemeanor.
9    Nothing contained in this Section shall prevent the
10Director or chief county assessment officer from publishing or
11making available reasonable statistics concerning the
12operation of the exemption contained in this Section in which
13the contents of claims are grouped into aggregates in such a
14way that information contained in any individual claim shall
15not be disclosed.
16    Notwithstanding any other provision of law, for taxable
17year 2017 and thereafter, in counties of 3,000,000 or more
18inhabitants, the amount of the exemption shall be the greater
19of (i) the amount of the exemption otherwise calculated under
20this Section or (ii) $2,000.
21    (c-5) Notwithstanding any other provision of law, each
22chief county assessment officer may approve this exemption for
23the 2020 taxable year, without application, for any property
24that was approved for this exemption for the 2019 taxable
25year, provided that:
26        (1) the county board has declared a local disaster as

 

 

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1    provided in the Illinois Emergency Management Agency Act
2    related to the COVID-19 public health emergency;
3        (2) the owner of record of the property as of January
4    1, 2020 is the same as the owner of record of the property
5    as of January 1, 2019;
6        (3) the exemption for the 2019 taxable year has not
7    been determined to be an erroneous exemption as defined by
8    this Code; and
9        (4) the applicant for the 2019 taxable year has not
10    asked for the exemption to be removed for the 2019 or 2020
11    taxable years.
12    Nothing in this subsection shall preclude or impair the
13authority of a chief county assessment officer to conduct
14audits of any taxpayer claiming an exemption under this
15Section to verify that the taxpayer is eligible to receive the
16exemption as provided elsewhere in this Section.
17    (c-10) Notwithstanding any other provision of law, each
18chief county assessment officer may approve this exemption for
19the 2021 taxable year, without application, for any property
20that was approved for this exemption for the 2020 taxable
21year, if:
22        (1) the county board has declared a local disaster as
23    provided in the Illinois Emergency Management Agency Act
24    related to the COVID-19 public health emergency;
25        (2) the owner of record of the property as of January
26    1, 2021 is the same as the owner of record of the property

 

 

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1    as of January 1, 2020;
2        (3) the exemption for the 2020 taxable year has not
3    been determined to be an erroneous exemption as defined by
4    this Code; and
5        (4) the taxpayer for the 2020 taxable year has not
6    asked for the exemption to be removed for the 2020 or 2021
7    taxable years.
8    Nothing in this subsection shall preclude or impair the
9authority of a chief county assessment officer to conduct
10audits of any taxpayer claiming an exemption under this
11Section to verify that the taxpayer is eligible to receive the
12exemption as provided elsewhere in this Section.
13    (d) Each Chief County Assessment Officer shall annually
14publish a notice of availability of the exemption provided
15under this Section. The notice shall be published at least 60
16days but no more than 75 days prior to the date on which the
17application must be submitted to the Chief County Assessment
18Officer of the county in which the property is located. The
19notice shall appear in a newspaper of general circulation in
20the county.
21    Notwithstanding Sections 6 and 8 of the State Mandates
22Act, no reimbursement by the State is required for the
23implementation of any mandate created by this Section.
24(Source: P.A. 100-401, eff. 8-25-17; 100-513, eff. 1-1-18;
25100-863, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
26    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.