Full Text of HB4201 95th General Assembly
HB4201avm001 95TH GENERAL ASSEMBLY
|
|
|
HB4201AVM001 |
|
LRB095 14467 HLH 52384 v |
|
| 1 |
| MOTION
| 2 |
| I move to accept the specific recommendations of the | 3 |
| Governor
as to House Bill 4201 in manner and form as follows:
| 4 |
| AMENDMENT TO HOUSE BILL 4201
| 5 |
| IN ACCEPTANCE OF GOVERNOR'S RECOMMENDATIONS
| 6 |
| Amend House Bill 4201 on page 1, immediately above line 4, | 7 |
| by inserting the following:
| 8 |
| "Section 3. The Property Tax Code is amended by changing | 9 |
| Sections 14-20, 15-169, and 20-15 as follows:
| 10 |
| (35 ILCS 200/14-20)
| 11 |
| Sec. 14-20. Certificate of error; counties of less than | 12 |
| 3,000,000. In any
county with less than 3,000,000 inhabitants, | 13 |
| if, at any time before judgment or
order of sale is entered in | 14 |
| any proceeding to collect or to enjoin the
collection of taxes | 15 |
| based upon any assessment of any property, the chief county
| 16 |
| assessment officer discovers an error or mistake in the | 17 |
| assessment (other than
errors of judgment as to the valuation | 18 |
| of the property), he or she shall issue
to the person | 19 |
| erroneously assessed a certificate setting forth the nature of
| 20 |
| the error and the cause or causes of the error.
In any county | 21 |
| with less than 3,000,000 inhabitants, if an owner fails to
file
| 22 |
| an application for the Senior Citizens Assessment Freeze | 23 |
| Homestead Exemption
provided in Section 15-172 during the |
|
|
|
HB4201AVM001 |
- 2 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| previous assessment year and qualifies
for the exemption, or if | 2 |
| a disabled veteran's service-connected disability was | 3 |
| certified by the United States Department of Veterans Affairs | 4 |
| after the county's application period under Section 15-169, the | 5 |
| Chief County Assessment Officer pursuant to this
Section,
or | 6 |
| the Board of Review pursuant to Section 16-75, shall issue a
| 7 |
| certificate of error setting forth the correct taxable | 8 |
| valuation of the
property.
The certificate, when properly
| 9 |
| endorsed by the majority of the board of review, showing their | 10 |
| concurrence, and
not otherwise, may be used in evidence in any | 11 |
| court of competent jurisdiction,
and when so introduced in | 12 |
| evidence, shall become a part of the court record and
shall not | 13 |
| be removed from the files except on an order of the court.
| 14 |
| (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
| 15 |
| (35 ILCS 200/15-169)
| 16 |
| Sec. 15-169. Disabled veterans standard homestead | 17 |
| exemption. | 18 |
| (a) Beginning with taxable year 2008 2007 , an annual | 19 |
| homestead exemption, limited to the amounts set forth in | 20 |
| subsection (b), is granted for property that is used as a | 21 |
| qualified residence by a disabled veteran. | 22 |
| (b) The amount of the exemption under this Section is as | 23 |
| follows: | 24 |
| (1) for veterans with a service-connected disability | 25 |
| of at least 50%, as certified by the United States |
|
|
|
HB4201AVM001 |
- 3 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| Department of Veterans Affairs, the annual exemption is | 2 |
| $1,000,000. for veterans with a service-connected | 3 |
| disability of at least 75%, as certified by the United | 4 |
| States Department of Veterans Affairs, the annual | 5 |
| exemption is $5,000; and | 6 |
| (2) for veterans with a service-connected disability | 7 |
| of at least 50%, but less than 75%, as certified by the | 8 |
| United States Department of Veterans Affairs, the annual | 9 |
| exemption is $2,500. | 10 |
| (c) The tax exemption under this Section carries over to | 11 |
| the benefit of the veteran's
surviving spouse as long as the | 12 |
| spouse holds the legal or
beneficial title to the homestead, | 13 |
| permanently resides
thereon, and does not remarry. If the | 14 |
| surviving spouse sells
the property, an exemption not to exceed | 15 |
| the amount granted
from the most recent ad valorem tax roll may | 16 |
| be transferred to
his or her new residence as long as it is | 17 |
| used as his or her
primary residence and he or she does not | 18 |
| remarry. | 19 |
| (d) The exemption under this Section applies for taxable | 20 |
| year 2008 2007 and thereafter. A taxpayer who claims an | 21 |
| exemption under Section 15-165 or 15-168 may not claim an | 22 |
| exemption under this Section. | 23 |
| (e) Application must be made during the application period
| 24 |
| in effect for the county of his or her residence. If the | 25 |
| service-connected disability is certified after the | 26 |
| application period, a certificate of error shall be issued as |
|
|
|
HB4201AVM001 |
- 4 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| provided in Section 14-15 or Section 14-20. The assessor
or | 2 |
| chief county assessment officer may determine the
eligibility | 3 |
| of residential property to receive the homestead
exemption | 4 |
| provided by this Section by application, visual
inspection, | 5 |
| questionnaire, or other reasonable methods. The
determination | 6 |
| must be made in accordance with guidelines
established by the | 7 |
| Department. If a homestead exemption has been granted under | 8 |
| this Section and the veteran awarded the exemption becomes a | 9 |
| resident of a facility licensed under the Nursing Home Care | 10 |
| Act, then the exemption shall continue (i) so long as the | 11 |
| qualified residence continues to be occupied by the veteran's | 12 |
| spouse or (ii) if the residence is unoccupied, until the | 13 |
| veteran or the veteran's spouse is not the owner of record. | 14 |
| (f) For the purposes of this Section: | 15 |
| "Qualified residence" means real
property, but less any | 16 |
| portion of that property that is used for
commercial purposes, | 17 |
| with an equalized assessed value of less than $250,000 that is | 18 |
| the disabled veteran's primary residence. Property rented for | 19 |
| more than 6 months is
presumed to be used for commercial | 20 |
| purposes. | 21 |
| "Veteran" means an Illinois resident who has served as a
| 22 |
| member of the United States Armed Forces on active duty or
| 23 |
| State active duty, a member of the Illinois National Guard, or
| 24 |
| a member of the United States Reserve Forces and who has | 25 |
| received an honorable discharge.
| 26 |
| (g) For land improved with (i) an apartment building owned |
|
|
|
HB4201AVM001 |
- 5 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| and operated as a cooperative or (ii) a life care facility as | 2 |
| defined under Section 2 of the Life Care Facilities Act that is | 3 |
| considered to be a cooperative, the maximum reduction from the | 4 |
| value of the property, as equalized or assessed by the | 5 |
| Department, shall be multiplied by the number of apartments or | 6 |
| units occupied by a disabled veteran. The disabled veteran | 7 |
| shall receive the homestead exemption upon meeting the | 8 |
| following requirements: | 9 |
| (1) The property must be occupied as the primary | 10 |
| residence by the disabled veteran. | 11 |
| (2) The disabled veteran must be liable by contract | 12 |
| with the owner or owners of record for paying the | 13 |
| apportioned property taxes on the property of the | 14 |
| cooperative or life care facility. In the case of a life | 15 |
| care facility, the disabled veteran must be liable for | 16 |
| paying the apportioned property taxes under a life care | 17 |
| contract as defined in Section 2 of the Life Care | 18 |
| Facilities Act. | 19 |
| (3) The disabled veteran must be an owner of record of | 20 |
| a legal or equitable interest in the cooperative apartment | 21 |
| building. A leasehold interest does not meet this | 22 |
| requirement. | 23 |
| If a homestead exemption is granted under this Section, the | 24 |
| cooperative association or management firm shall credit the | 25 |
| savings resulting from the exemption to the apportioned tax | 26 |
| liability of the qualifying disabled veteran. The chief county |
|
|
|
HB4201AVM001 |
- 6 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| assessment officer may request reasonable proof that the | 2 |
| association or firm has properly credited the exemption. A | 3 |
| person who willfully refuses to credit an exemption to the | 4 |
| qualified disabled veteran is guilty of a Class B misdemeanor. | 5 |
| (h) In counties with fewer than 3,000,000 inhabitants, the | 6 |
| chief county assessment officer shall provide to each veteran | 7 |
| granted a homestead exemption under this Section a form to | 8 |
| designate any other person to receive a duplicate of any notice | 9 |
| of delinquency in the payment of taxes assessed and levied | 10 |
| under this Code on the veteran's qualifying property. The | 11 |
| duplicate notice shall be in addition to the notice required to | 12 |
| be provided to the veteran receiving the exemption and shall be | 13 |
| given in the manner required by this Code. The veteran filing | 14 |
| the request for the duplicate notice shall pay an | 15 |
| administrative fee of $5 to the chief county assessment | 16 |
| officer. The assessment officer shall then file the executed | 17 |
| designation with the county collector, who shall issue the | 18 |
| duplicate notices as indicated by the designation. A | 19 |
| designation may be rescinded by the disabled veteran in the | 20 |
| manner required by the chief county assessment officer. | 21 |
| (i) Notwithstanding Sections 6 and 8 of the State Mandates | 22 |
| Act, no reimbursement by the State is required for the | 23 |
| implementation of any mandate created by this Section. | 24 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 25 |
| (35 ILCS 200/20-15)
|
|
|
|
HB4201AVM001 |
- 7 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| Sec. 20-15. Information on bill or separate statement. | 2 |
| There shall be
printed on each bill, or on a separate slip | 3 |
| which shall be mailed with the
bill:
| 4 |
| (a) a statement itemizing the rate at which taxes have | 5 |
| been extended for
each of the taxing districts in the | 6 |
| county in whose district the property is
located, and in | 7 |
| those counties utilizing
electronic data processing | 8 |
| equipment the dollar amount of tax due from the
person | 9 |
| assessed allocable to each of those taxing districts, | 10 |
| including a
separate statement of the dollar amount of tax | 11 |
| due which is allocable to a tax
levied under the Illinois | 12 |
| Local Library Act or to any other tax levied by a
| 13 |
| municipality or township for public library purposes,
| 14 |
| (b) a separate statement for each of the taxing | 15 |
| districts of the dollar
amount of tax due which is | 16 |
| allocable to a tax levied under the Illinois Pension
Code | 17 |
| or to any other tax levied by a municipality or township | 18 |
| for public
pension or retirement purposes,
| 19 |
| (c) the total tax rate,
| 20 |
| (c-5) the total amount of tax due prior to application | 21 |
| of any exemption due under Section 15-169,
| 22 |
| (d) the total amount of tax due, and
| 23 |
| (e) the amount by which the total tax and the tax | 24 |
| allocable to each taxing
district differs from the | 25 |
| taxpayer's last prior tax bill.
| 26 |
| The county treasurer shall ensure that only those taxing |
|
|
|
HB4201AVM001 |
- 8 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| districts in
which a parcel of property is located shall be | 2 |
| listed on the bill for that
property.
| 3 |
| In all counties the statement shall also provide:
| 4 |
| (1) the property index number or other suitable | 5 |
| description,
| 6 |
| (2) the assessment of the property,
| 7 |
| (3) the equalization factors imposed by the county and | 8 |
| by the Department,
and
| 9 |
| (4) the equalized assessment resulting from the | 10 |
| application of the
equalization factors to the basic | 11 |
| assessment.
| 12 |
| In all counties which do not classify property for purposes | 13 |
| of taxation, for
property on which a single family residence is | 14 |
| situated the statement shall
also include a statement to | 15 |
| reflect the fair cash value determined for the
property. In all | 16 |
| counties which classify property for purposes of taxation in
| 17 |
| accordance with Section 4 of Article IX of the Illinois | 18 |
| Constitution, for
parcels of residential property in the lowest | 19 |
| assessment classification the
statement shall also include a | 20 |
| statement to reflect the fair cash value
determined for the | 21 |
| property.
| 22 |
| In all counties, the statement must include information | 23 |
| that certain
taxpayers may be eligible for tax exemptions, | 24 |
| abatements, and other assistance programs and that, for more | 25 |
| information, taxpayers should consult with the office of their | 26 |
| township or county assessor and with the Illinois Department of |
|
|
|
HB4201AVM001 |
- 9 - |
LRB095 14467 HLH 52384 v |
|
| 1 |
| Revenue.
| 2 |
| In all counties, the statement shall include information | 3 |
| that certain
taxpayers may be eligible for the Senior Citizens | 4 |
| and Disabled Persons Property
Tax Relief and Pharmaceutical | 5 |
| Assistance Act and that applications are
available from the | 6 |
| Illinois Department on Aging.
| 7 |
| In counties which use the estimated or accelerated billing | 8 |
| methods, these
statements shall only be provided with the final | 9 |
| installment of taxes due. The
provisions of this Section create | 10 |
| a mandatory statutory duty. They are not
merely directory or | 11 |
| discretionary. The failure or neglect of the collector to
mail | 12 |
| the bill, or the failure of the taxpayer to receive the bill, | 13 |
| shall not
affect the validity of any tax, or the liability for | 14 |
| the payment of any tax.
| 15 |
| (Source: P.A. 95-644, eff. 10-12-07.)".
| 16 |
| Date: _________________, 2008 ___________________________
|
|