Illinois General Assembly - Full Text of SB2427
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Full Text of SB2427  99th General Assembly

SB2427ham002 99TH GENERAL ASSEMBLY

Rep. Al Riley

Filed: 5/26/2016

 

 


 

 


 
09900SB2427ham002LRB099 15844 HLH 49285 a

1
AMENDMENT TO SENATE BILL 2427

2    AMENDMENT NO. ______. Amend Senate Bill 2427 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 9-275 and 15-175 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
10exemption that was granted for real property in a taxable year
11if the property was not eligible for that exemption in that
12taxable year. If the taxpayer receives an erroneous homestead
13exemption under a single Section of this Code for the same
14property in multiple years, that exemption is considered a
15single erroneous homestead exemption for purposes of this
16Section. However, if the taxpayer receives erroneous homestead

 

 

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1exemptions under multiple Sections of this Code for the same
2property, or if the taxpayer receives erroneous homestead
3exemptions under the same Section of this Code for multiple
4properties, then each of those exemptions is considered a
5separate erroneous homestead exemption for purposes of this
6Section.
7    "Homestead exemption" means an exemption under Section
815-165 (veterans with disabilities), 15-167 (returning
9veterans), 15-168 (persons with disabilities), 15-169
10(standard homestead for veterans with disabilities), 15-170
11(senior citizens), 15-172 (senior citizens assessment freeze),
1215-175 (general homestead), 15-176 (alternative general
13homestead), or 15-177 (long-time occupant).
14    "Erroneous exemption principal amount" means the total
15difference between the property taxes actually billed to a
16property index number and the amount of property taxes that
17would have been billed but for the erroneous exemption or
18exemptions.
19    "Taxpayer" means the property owner or leasehold owner that
20erroneously received a homestead exemption upon property.
21    (b) Notwithstanding any other provision of law, in counties
22with 3,000,000 or more inhabitants, the chief county assessment
23officer shall include the following information with each
24assessment notice sent in a general assessment year: (1) a list
25of each homestead exemption available under Article 15 of this
26Code and a description of the eligibility criteria for that

 

 

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1exemption; (2) a list of each homestead exemption applied to
2the property in the current assessment year; (3) information
3regarding penalties and interest that may be incurred under
4this Section if the taxpayer received an erroneous homestead
5exemption in a previous taxable year; and (4) notice of the
660-day grace period available under this subsection. If, within
760 days after receiving his or her assessment notice, the
8taxpayer notifies the chief county assessment officer that he
9or she received an erroneous homestead exemption in a previous
10taxable year, and if the taxpayer pays the erroneous exemption
11principal amount, plus interest as provided in subsection (f),
12then the taxpayer shall not be liable for the penalties
13provided in subsection (f) with respect to that exemption.
14    (c) In counties with 3,000,000 or more inhabitants, when
15the chief county assessment officer determines that one or more
16erroneous homestead exemptions was applied to the property, the
17erroneous exemption principal amount, together with all
18applicable interest and penalties as provided in subsections
19(f) and (j), shall constitute a lien in the name of the People
20of Cook County on the property receiving the erroneous
21homestead exemption. Upon becoming aware of the existence of
22one or more erroneous homestead exemptions, the chief county
23assessment officer shall cause to be served, by both regular
24mail and certified mail, a notice of discovery as set forth in
25subsection (c-5). The chief county assessment officer in a
26county with 3,000,000 or more inhabitants may cause a lien to

 

 

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1be recorded against property that (1) is located in the county
2and (2) received one or more erroneous homestead exemptions if,
3upon determination of the chief county assessment officer, the
4taxpayer received: (A) one or 2 erroneous homestead exemptions
5for real property, including at least one erroneous homestead
6exemption granted for the property against which the lien is
7sought, during any of the 3 collection years immediately prior
8to the current collection year in which the notice of discovery
9is served; or (B) 3 or more erroneous homestead exemptions for
10real property, including at least one erroneous homestead
11exemption granted for the property against which the lien is
12sought, during any of the 6 collection years immediately prior
13to the current collection year in which the notice of discovery
14is served. Prior to recording the lien against the property,
15the chief county assessment officer shall cause to be served,
16by both regular mail and certified mail, return receipt
17requested, on the person to whom the most recent tax bill was
18mailed and the owner of record, a notice of intent to record a
19lien against the property. The chief county assessment officer
20shall cause the notice of intent to record a lien to be served
21within 3 years from the date on which the notice of discovery
22was served.
23    (c-5) The notice of discovery described in subsection (c)
24shall: (1) identify, by property index number, the property for
25which the chief county assessment officer has knowledge
26indicating the existence of an erroneous homestead exemption;

 

 

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1(2) set forth the taxpayer's liability for principal, interest,
2penalties, and administrative costs including, but not limited
3to, recording fees described in subsection (f); (3) inform the
4taxpayer that he or she will be served with a notice of intent
5to record a lien within 3 years from the date of service of the
6notice of discovery; and (4) inform the taxpayer that he or she
7may pay the outstanding amount, plus interest, penalties, and
8administrative costs at any time prior to being served with the
9notice of intent to record a lien or within 30 days after the
10notice of intent to record a lien is served; and (5) inform the
11taxpayer that, if the taxpayer provided notice to the chief
12county assessment officer as provided in subsection (d-1) of
13Section 15-175 of this Code, upon submission by the taxpayer of
14evidence of timely notice and receipt thereof by the chief
15county assessment officer, the chief county assessment officer
16will withdraw the notice of discovery and reissue a notice of
17discovery in compliance with this Section in which the taxpayer
18is not liable for interest and penalties for the current tax
19year in which the notice was received.
20    For the purposes of this subsection (c-5):
21        "Collection year" means the year in which the first and
22    second installment of the current tax year is billed.
23        "Current tax year" means the year prior to the
24    collection year.
25    (d) The notice of intent to record a lien described in
26subsection (c) shall: (1) identify, by property index number,

 

 

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1the property against which the lien is being sought; (2)
2identify each specific homestead exemption that was
3erroneously granted and the year or years in which each
4exemption was granted; (3) set forth the erroneous exemption
5principal amount due and the interest amount and any penalty
6and administrative costs due; (4) inform the taxpayer that he
7or she may request a hearing within 30 days after service and
8may appeal the hearing officer's ruling to the circuit court;
9(5) inform the taxpayer that he or she may pay the erroneous
10exemption principal amount, plus interest and penalties,
11within 30 days after service; and (6) inform the taxpayer that,
12if the lien is recorded against the property, the amount of the
13lien will be adjusted to include the applicable recording fee
14and that fees for recording a release of the lien shall be
15incurred by the taxpayer. A lien shall not be filed pursuant to
16this Section if the taxpayer pays the erroneous exemption
17principal amount, plus penalties and interest, within 30 days
18of service of the notice of intent to record a lien.
19    (e) The notice of intent to record a lien shall also
20include a form that the taxpayer may return to the chief county
21assessment officer to request a hearing. The taxpayer may
22request a hearing by returning the form within 30 days after
23service. The hearing shall be held within 90 days after the
24taxpayer is served. The chief county assessment officer shall
25promulgate rules of service and procedure for the hearing. The
26chief county assessment officer must generally follow rules of

 

 

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1evidence and practices that prevail in the county circuit
2courts, but, because of the nature of these proceedings, the
3chief county assessment officer is not bound by those rules in
4all particulars. The chief county assessment officer shall
5appoint a hearing officer to oversee the hearing. The taxpayer
6shall be allowed to present evidence to the hearing officer at
7the hearing. After taking into consideration all the relevant
8testimony and evidence, the hearing officer shall make an
9administrative decision on whether the taxpayer was
10erroneously granted a homestead exemption for the taxable year
11in question. The taxpayer may appeal the hearing officer's
12ruling to the circuit court of the county where the property is
13located as a final administrative decision under the
14Administrative Review Law.
15    (f) A lien against the property imposed under this Section
16shall be filed with the county recorder of deeds, but may not
17be filed sooner than 60 days after the notice of intent to
18record a lien was delivered to the taxpayer if the taxpayer
19does not request a hearing, or until the conclusion of the
20hearing and all appeals if the taxpayer does request a hearing.
21If a lien is filed pursuant to this Section and the taxpayer
22received one or 2 erroneous homestead exemptions during any of
23the 3 collection years immediately prior to the current
24collection year in which the notice of discovery is served,
25then the erroneous exemption principal amount, plus 10%
26interest per annum or portion thereof from the date the

 

 

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1erroneous exemption principal amount would have become due if
2properly included in the tax bill, shall be charged against the
3property by the chief county assessment officer. However, if a
4lien is filed pursuant to this Section and the taxpayer
5received 3 or more erroneous homestead exemptions during any of
6the 6 collection years immediately prior to the current
7collection year in which the notice of discovery is served, the
8erroneous exemption principal amount, plus a penalty of 50% of
9the total amount of the erroneous exemption principal amount
10for that property and 10% interest per annum or portion thereof
11from the date the erroneous exemption principal amount would
12have become due if properly included in the tax bill, shall be
13charged against the property by the chief county assessment
14officer. If a lien is filed pursuant to this Section, the
15taxpayer shall not be liable for interest that accrues between
16the date the notice of discovery is served and the date the
17lien is filed. Before recording the lien with the county
18recorder of deeds, the chief county assessment officer shall
19adjust the amount of the lien to add administrative costs,
20including but not limited to the applicable recording fee, to
21the total lien amount.
22    (g) If a person received an erroneous homestead exemption
23under Section 15-170 and: (1) the person was the spouse, child,
24grandchild, brother, sister, niece, or nephew of the previous
25taxpayer; and (2) the person received the property by bequest
26or inheritance; then the person is not liable for the penalties

 

 

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1imposed under this Section for any year or years during which
2the chief county assessment officer did not require an annual
3application for the exemption. However, that person is
4responsible for any interest owed under subsection (f).
5    (h) If the erroneous homestead exemption was granted as a
6result of a clerical error or omission on the part of the chief
7county assessment officer, and if the taxpayer has paid the tax
8bills as received for the year in which the error occurred,
9then the interest and penalties authorized by this Section with
10respect to that homestead exemption shall not be chargeable to
11the taxpayer. However, nothing in this Section shall prevent
12the collection of the erroneous exemption principal amount due
13and owing.
14    (i) A lien under this Section is not valid as to (1) any
15bona fide purchaser for value without notice of the erroneous
16homestead exemption whose rights in and to the underlying
17parcel arose after the erroneous homestead exemption was
18granted but before the filing of the notice of lien; or (2) any
19mortgagee, judgment creditor, or other lienor whose rights in
20and to the underlying parcel arose before the filing of the
21notice of lien. A title insurance policy for the property that
22is issued by a title company licensed to do business in the
23State showing that the property is free and clear of any liens
24imposed under this Section shall be prima facie evidence that
25the taxpayer is without notice of the erroneous homestead
26exemption. Nothing in this Section shall be deemed to impair

 

 

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1the rights of subsequent creditors and subsequent purchasers
2under Section 30 of the Conveyances Act.
3    (j) When a lien is filed against the property pursuant to
4this Section, the chief county assessment officer shall mail a
5copy of the lien to the person to whom the most recent tax bill
6was mailed and to the owner of record, and the outstanding
7liability created by such a lien is due and payable within 30
8days after the mailing of the lien by the chief county
9assessment officer. This liability is deemed delinquent and
10shall bear interest beginning on the day after the due date at
11a rate of 1.5% per month or portion thereof. Payment shall be
12made to the county treasurer. Upon receipt of the full amount
13due, as determined by the chief county assessment officer, the
14county treasurer shall distribute the amount paid as provided
15in subsection (k). Upon presentment by the taxpayer to the
16chief county assessment officer of proof of payment of the
17total liability, the chief county assessment officer shall
18provide in reasonable form a release of the lien. The release
19of the lien provided shall clearly inform the taxpayer that it
20is the responsibility of the taxpayer to record the lien
21release form with the county recorder of deeds and to pay any
22applicable recording fees.
23    (k) The county treasurer shall pay collected erroneous
24exemption principal amounts, pro rata, to the taxing districts,
25or their legal successors, that levied upon the subject
26property in the taxable year or years for which the erroneous

 

 

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1homestead exemptions were granted, except as set forth in this
2Section. The county treasurer shall deposit collected
3penalties and interest into a special fund established by the
4county treasurer to offset the costs of administration of the
5provisions of this Section by the chief county assessment
6officer's office, as appropriated by the county board. If the
7costs of administration of this Section exceed the amount of
8interest and penalties collected in the special fund, the chief
9county assessor shall be reimbursed by each taxing district or
10their legal successors for those costs. Such costs shall be
11paid out of the funds collected by the county treasurer on
12behalf of each taxing district pursuant to this Section.
13    (l) The chief county assessment officer in a county with
143,000,000 or more inhabitants shall establish an amnesty period
15for all taxpayers owing any tax due to an erroneous homestead
16exemption granted in a tax year prior to the 2013 tax year. The
17amnesty period shall begin on the effective date of this
18amendatory Act of the 98th General Assembly and shall run
19through December 31, 2013. If, during the amnesty period, the
20taxpayer pays the entire arrearage of taxes due for tax years
21prior to 2013, the county clerk shall abate and not seek to
22collect any interest or penalties that may be applicable and
23shall not seek civil or criminal prosecution for any taxpayer
24for tax years prior to 2013. Failure to pay all such taxes due
25during the amnesty period established under this Section shall
26invalidate the amnesty period for that taxpayer.

 

 

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1    The chief county assessment officer in a county with
23,000,000 or more inhabitants shall (i) mail notice of the
3amnesty period with the tax bills for the second installment of
4taxes for the 2012 assessment year and (ii) as soon as possible
5after the effective date of this amendatory Act of the 98th
6General Assembly, publish notice of the amnesty period in a
7newspaper of general circulation in the county. Notices shall
8include information on the amnesty period, its purpose, and the
9method by which to make payment.
10    Taxpayers who are a party to any criminal investigation or
11to any civil or criminal litigation that is pending in any
12circuit court or appellate court, or in the Supreme Court of
13this State, for nonpayment, delinquency, or fraud in relation
14to any property tax imposed by any taxing district located in
15the State on the effective date of this amendatory Act of the
1698th General Assembly may not take advantage of the amnesty
17period.
18    A taxpayer who has claimed 3 or more homestead exemptions
19in error shall not be eligible for the amnesty period
20established under this subsection.
21(Source: P.A. 98-93, eff. 7-16-13; 98-756, eff. 7-16-14;
2298-811, eff. 1-1-15; 98-1143, eff. 1-1-15; 99-143, eff.
237-27-15.)
 
24    (35 ILCS 200/15-175)
25    Sec. 15-175. General homestead exemption.

 

 

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1    (a) Except as provided in Sections 15-176 and 15-177,
2homestead property is entitled to an annual homestead exemption
3limited, except as described here with relation to
4cooperatives, to a reduction in the equalized assessed value of
5homestead property equal to the increase in equalized assessed
6value for the current assessment year above the equalized
7assessed value of the property for 1977, up to the maximum
8reduction set forth below. If however, the 1977 equalized
9assessed value upon which taxes were paid is subsequently
10determined by local assessing officials, the Property Tax
11Appeal Board, or a court to have been excessive, the equalized
12assessed value which should have been placed on the property
13for 1977 shall be used to determine the amount of the
14exemption.
15    (b) Except as provided in Section 15-176, the maximum
16reduction before taxable year 2004 shall be $4,500 in counties
17with 3,000,000 or more inhabitants and $3,500 in all other
18counties. Except as provided in Sections 15-176 and 15-177, for
19taxable years 2004 through 2007, the maximum reduction shall be
20$5,000, for taxable year 2008, the maximum reduction is $5,500,
21and, for taxable years 2009 through 2011, the maximum reduction
22is $6,000 in all counties. For taxable years 2012 and
23thereafter, the maximum reduction is $7,000 in counties with
243,000,000 or more inhabitants and $6,000 in all other counties.
25If a county has elected to subject itself to the provisions of
26Section 15-176 as provided in subsection (k) of that Section,

 

 

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

 

 

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1divided by 365 and multiplied by the number of days the
2property qualified as homestead property.
3    (d-1) In counties with 3,000,000 or more inhabitants, where
4the chief county assessment officer provides a notice of
5discovery, if a property is not occupied by its owner as a
6principal residence as of January 1 of the current tax year,
7then the property owner shall notify the chief county
8assessment officer of that fact on a form prescribed by the
9chief county assessment officer. That notice must be received
10by the chief county assessment officer on or before March 1 of
11the collection year. If mailed, the form shall be sent by
12certified mail, return receipt requested. If the form is
13provided in person, the chief county assessment officer shall
14provide a date stamped copy of the notice. Failure to provide
15timely notice pursuant to this section (d-1) shall result in
16the exemption being treated as an erroneous exemption. Upon
17timely receipt of the notice for the current tax year, no
18exemption shall be applied to the property for the current tax
19year. If the exemption is not removed upon timely receipt of
20the notice by the chief assessment officer, then the error is
21considered granted as a result of a clerical error or omission
22on the part of the chief county assessment officer as described
23in subsection (h) of Section 9-275, and the property owner
24shall not be liable for the payment of interest and penalties
25due to the erroneous exemption for the current tax year for
26which the notice was filed after the date that notice was

 

 

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1timely received pursuant to this subsection. Notice provided
2under this subsection shall not constitute a defense or amnesty
3for prior year erroneous exemptions.
4    For the purposes of this subsection (d-1):
5        "Collection year" means the year in which the first and
6    second installment of the current tax year is billed.
7        "Current tax year" means the year prior to the
8    collection year.
9    (e) The chief county assessment officer may, when
10considering whether to grant a leasehold exemption under this
11Section, require the following conditions to be met:
12        (1) that a notarized application for the exemption,
13    signed by both the owner and the lessee of the property,
14    must be submitted each year during the application period
15    in effect for the county in which the property is located;
16        (2) that a copy of the lease must be filed with the
17    chief county assessment officer by the owner of the
18    property at the time the notarized application is
19    submitted;
20        (3) that the lease must expressly state that the lessee
21    is liable for the payment of property taxes; and
22        (4) that the lease must include the following language
23    in substantially the following form:
24            "Lessee shall be liable for the payment of real
25        estate taxes with respect to the residence in
26        accordance with the terms and conditions of Section

 

 

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1        15-175 of the Property Tax Code (35 ILCS 200/15-175).
2        The permanent real estate index number for the premises
3        is (insert number), and, according to the most recent
4        property tax bill, the current amount of real estate
5        taxes associated with the premises is (insert amount)
6        per year. The parties agree that the monthly rent set
7        forth above shall be increased or decreased pro rata
8        (effective January 1 of each calendar year) to reflect
9        any increase or decrease in real estate taxes. Lessee
10        shall be deemed to be satisfying Lessee's liability for
11        the above mentioned real estate taxes with the monthly
12        rent payments as set forth above (or increased or
13        decreased as set forth herein).".
14    In addition, if there is a change in lessee, or if the
15lessee vacates the property, then the chief county assessment
16officer may require the owner of the property to notify the
17chief county assessment officer of that change.
18    This subsection (e) does not apply to leasehold interests
19in property owned by a municipality.
20    (f) "Homestead property" under this Section includes
21residential property that is occupied by its owner or owners as
22his or their principal dwelling place, or that is a leasehold
23interest on which a single family residence is situated, which
24is occupied as a residence by a person who has an ownership
25interest therein, legal or equitable or as a lessee, and on
26which the person is liable for the payment of property taxes.

 

 

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1For land improved with an apartment building owned and operated
2as a cooperative or a building which is a life care facility as
3defined in Section 15-170 and considered to be a cooperative
4under Section 15-170, the maximum reduction from the equalized
5assessed value shall be limited to the increase in the value
6above the equalized assessed value of the property for 1977, up
7to the maximum reduction set forth above, multiplied by the
8number of apartments or units occupied by a person or persons
9who is liable, by contract with the owner or owners of record,
10for paying property taxes on the property and is an owner of
11record of a legal or equitable interest in the cooperative
12apartment building, other than a leasehold interest. For
13purposes of this Section, the term "life care facility" has the
14meaning stated in Section 15-170.
15    "Household", as used in this Section, means the owner, the
16spouse of the owner, and all persons using the residence of the
17owner as their principal place of residence.
18    "Household income", as used in this Section, means the
19combined income of the members of a household for the calendar
20year preceding the taxable year.
21    "Income", as used in this Section, has the same meaning as
22provided in Section 3.07 of the Senior Citizens and Persons
23with Disabilities Property Tax Relief Act, except that "income"
24does not include veteran's benefits.
25    (g) In a cooperative where a homestead exemption has been
26granted, the cooperative association or its management firm

 

 

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1shall credit the savings resulting from that exemption only to
2the apportioned tax liability of the owner who qualified for
3the exemption. Any person who willfully refuses to so credit
4the savings shall be guilty of a Class B misdemeanor.
5    (h) Where married persons maintain and reside in separate
6residences qualifying as homestead property, each residence
7shall receive 50% of the total reduction in equalized assessed
8valuation provided by this Section.
9    (i) In all counties, the assessor or chief county
10assessment officer may determine the eligibility of
11residential property to receive the homestead exemption and the
12amount of the exemption by application, visual inspection,
13questionnaire or other reasonable methods. The determination
14shall be made in accordance with guidelines established by the
15Department, provided that the taxpayer applying for an
16additional general exemption under this Section shall submit to
17the chief county assessment officer an application with an
18affidavit of the applicant's total household income, age,
19marital status (and, if married, the name and address of the
20applicant's spouse, if known), and principal dwelling place of
21members of the household on January 1 of the taxable year. The
22Department shall issue guidelines establishing a method for
23verifying the accuracy of the affidavits filed by applicants
24under this paragraph. The applications shall be clearly marked
25as applications for the Additional General Homestead
26Exemption.

 

 

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1    (i-5) This subsection (i-5) applies to counties with
23,000,000 or more inhabitants. In the event of a sale of
3homestead property, the homestead exemption shall remain in
4effect for the remainder of the assessment year of the sale.
5Upon receipt of a transfer declaration transmitted by the
6recorder pursuant to Section 31-30 of the Real Estate Transfer
7Tax Law for property receiving an exemption under this Section,
8the assessor shall mail a notice and forms to the new owner of
9the property providing information pertaining to the rules and
10applicable filing periods for applying or reapplying for
11homestead exemptions under this Code for which the property may
12be eligible. If the new owner fails to apply or reapply for a
13homestead exemption during the applicable filing period or the
14property no longer qualifies for an existing homestead
15exemption, the assessor shall cancel such exemption for any
16ensuing assessment year.
17    (j) In counties with fewer than 3,000,000 inhabitants, in
18the event of a sale of homestead property the homestead
19exemption shall remain in effect for the remainder of the
20assessment year of the sale. The assessor or chief county
21assessment officer may require the new owner of the property to
22apply for the homestead exemption for the following assessment
23year.
24    (k) 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.

 

 

09900SB2427ham002- 21 -LRB099 15844 HLH 49285 a

1(Source: P.A. 98-7, eff. 4-23-13; 98-463, eff. 8-16-13; 99-143,
2eff. 7-27-15; 99-164, eff. 7-28-15; revised 8-25-15.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.".