Full Text of SB0473 100th General Assembly
SB0473sam001 100TH GENERAL ASSEMBLY | Sen. Antonio Muñoz Filed: 3/23/2017
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| 1 | | AMENDMENT TO SENATE BILL 473
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 473 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 15-170, 15-172, and 15-175 as follows: | 6 | | (35 ILCS 200/15-170) | 7 | | Sec. 15-170. Senior Citizens Homestead Exemption. An | 8 | | annual homestead
exemption limited, except as described here | 9 | | with relation to cooperatives or
life care facilities, to a
| 10 | | maximum reduction set forth below from the property's value, as | 11 | | equalized or
assessed by the Department, is granted for | 12 | | property that is occupied as a
residence by a person 65 years | 13 | | of age or older who is liable for paying real
estate taxes on | 14 | | the property and is an owner of record of the property or has a
| 15 | | legal or equitable interest therein as evidenced by a written | 16 | | instrument,
except for a leasehold interest, other than a |
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| 1 | | leasehold interest of land on
which a single family residence | 2 | | is located, which is occupied as a residence by
a person 65 | 3 | | years or older who has an ownership interest therein, legal,
| 4 | | equitable or as a lessee, and on which he or she is liable for | 5 | | the payment
of property taxes. Before taxable year 2004, the | 6 | | maximum reduction shall be $2,500 in counties with
3,000,000 or | 7 | | more inhabitants and $2,000 in all other counties. For taxable | 8 | | years 2004 through 2005, the maximum reduction shall be $3,000 | 9 | | in all counties. For taxable years 2006 and 2007, the maximum | 10 | | reduction shall be $3,500. For taxable years 2008 through 2011, | 11 | | the maximum reduction is $4,000 in all counties.
For taxable | 12 | | year 2012, the maximum reduction is $5,000 in counties with
| 13 | | 3,000,000 or more inhabitants and $4,000 in all other counties. | 14 | | For taxable years 2013 through 2016 and thereafter , the maximum | 15 | | reduction is $5,000 in all counties. For taxable years 2017 and | 16 | | thereafter, the maximum reduction is $8,000 in counties with | 17 | | 3,000,000 or more inhabitants and $5,000 in all other counties. | 18 | | For land
improved with an apartment building owned and | 19 | | operated as a cooperative, the maximum reduction from the value | 20 | | of the property, as
equalized
by the Department, shall be | 21 | | multiplied by the number of apartments or units
occupied by a | 22 | | person 65 years of age or older who is liable, by contract with
| 23 | | the owner or owners of record, for paying property taxes on the | 24 | | property and
is an owner of record of a legal or equitable | 25 | | interest in the cooperative
apartment building, other than a | 26 | | leasehold interest. For land improved with
a life care |
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| 1 | | facility, the maximum reduction from the value of the property, | 2 | | as
equalized by the Department, shall be multiplied by the | 3 | | number of apartments or
units occupied by persons 65 years of | 4 | | age or older, irrespective of any legal,
equitable, or | 5 | | leasehold interest in the facility, who are liable, under a
| 6 | | contract with the owner or owners of record of the facility, | 7 | | for paying
property taxes on the property. In a
cooperative or | 8 | | a life care facility where a
homestead exemption has been | 9 | | granted, the cooperative association or the
management firm of | 10 | | the cooperative or facility shall credit the savings
resulting | 11 | | from that exemption only to
the apportioned tax liability of | 12 | | the owner or resident who qualified for
the exemption.
Any | 13 | | person who willfully refuses to so credit the savings shall be | 14 | | guilty of a
Class B misdemeanor. Under this Section and | 15 | | Sections 15-175, 15-176, and 15-177, "life care
facility" means | 16 | | a facility, as defined in Section 2 of the Life Care Facilities
| 17 | | Act, with which the applicant for the homestead exemption has a | 18 | | life care
contract as defined in that Act. | 19 | | When a homestead exemption has been granted under this | 20 | | Section and the person
qualifying subsequently becomes a | 21 | | resident of a facility licensed under the Assisted Living and | 22 | | Shared Housing Act, the Nursing Home Care Act, the Specialized | 23 | | Mental Health Rehabilitation Act of 2013, the ID/DD Community | 24 | | Care Act, or the MC/DD Act, the exemption shall continue so | 25 | | long as the residence
continues to be occupied by the | 26 | | qualifying person's spouse if the spouse is 65
years of age or |
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| 1 | | older, or if the residence remains unoccupied but is still
| 2 | | owned by the person qualified for the homestead exemption. | 3 | | A person who will be 65 years of age
during the current | 4 | | assessment year
shall
be eligible to apply for the homestead | 5 | | exemption during that assessment
year.
Application shall be | 6 | | made during the application period in effect for the
county of | 7 | | his residence. | 8 | | Beginning with assessment year 2003, for taxes payable in | 9 | | 2004,
property
that is first occupied as a residence after | 10 | | January 1 of any assessment year by
a person who is eligible | 11 | | for the senior citizens homestead exemption under this
Section | 12 | | must be granted a pro-rata exemption for the assessment year. | 13 | | The
amount of the pro-rata exemption is the exemption
allowed | 14 | | in the county under this Section divided by 365 and multiplied | 15 | | by the
number of days during the assessment year the property | 16 | | is occupied as a
residence by a
person eligible for the | 17 | | exemption under this Section. The chief county
assessment | 18 | | officer must adopt reasonable procedures to establish | 19 | | eligibility
for this pro-rata exemption. | 20 | | The assessor or chief county assessment officer may | 21 | | determine the eligibility
of a life care facility to receive | 22 | | the benefits provided by this Section, by
affidavit, | 23 | | application, visual inspection, questionnaire or other | 24 | | reasonable
methods in order to insure that the tax savings | 25 | | resulting from the exemption
are credited by the management | 26 | | firm to the apportioned tax liability of each
qualifying |
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| 1 | | resident. The assessor may request reasonable proof that the
| 2 | | management firm has so credited the exemption. | 3 | | The chief county assessment officer of each county with | 4 | | less than 3,000,000
inhabitants shall provide to each person | 5 | | allowed a homestead exemption under
this Section a form to | 6 | | designate any other person to receive a
duplicate of any notice | 7 | | of delinquency in the payment of taxes assessed and
levied | 8 | | under this Code on the property of the person receiving the | 9 | | exemption.
The duplicate notice shall be in addition to the | 10 | | notice required to be
provided to the person receiving the | 11 | | exemption, and shall be given in the
manner required by this | 12 | | Code. The person filing the request for the duplicate
notice | 13 | | shall pay a fee of $5 to cover administrative costs to the | 14 | | supervisor of
assessments, who shall then file the executed | 15 | | designation with the county
collector. Notwithstanding any | 16 | | other provision of this Code to the contrary,
the filing of | 17 | | such an executed designation requires the county collector to
| 18 | | provide duplicate notices as indicated by the designation. A | 19 | | designation may
be rescinded by the person who executed such | 20 | | designation at any time, in the
manner and form required by the | 21 | | chief county assessment officer. | 22 | | The assessor or chief county assessment officer may | 23 | | determine the
eligibility of residential property to receive | 24 | | the homestead exemption provided
by this Section by | 25 | | application, visual inspection, questionnaire or other
| 26 | | reasonable methods. The determination shall be made in |
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| 1 | | accordance with
guidelines established by the Department. | 2 | | In counties with 3,000,000 or more inhabitants, beginning | 3 | | in taxable year 2010, each taxpayer who has been granted an | 4 | | exemption under this Section must reapply on an annual basis. | 5 | | The chief county assessment officer shall mail the application | 6 | | to the taxpayer. In counties with less than 3,000,000 | 7 | | inhabitants, the county board may by
resolution provide that if | 8 | | a person has been granted a homestead exemption
under this | 9 | | Section, the person qualifying need not reapply for the | 10 | | exemption. | 11 | | In counties with less than 3,000,000 inhabitants, if the | 12 | | assessor or chief
county assessment officer requires annual | 13 | | application for verification of
eligibility for an exemption | 14 | | once granted under this Section, the application
shall be | 15 | | mailed to the taxpayer. | 16 | | The assessor or chief county assessment officer shall | 17 | | notify each person
who qualifies for an exemption under this | 18 | | Section that the person may also
qualify for deferral of real | 19 | | estate taxes under the Senior Citizens Real Estate
Tax Deferral | 20 | | Act. The notice shall set forth the qualifications needed for
| 21 | | deferral of real estate taxes, the address and telephone number | 22 | | of
county collector, and a
statement that applications for | 23 | | deferral of real estate taxes may be obtained
from the county | 24 | | collector. | 25 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, | 26 | | no
reimbursement by the State is required for the |
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| 1 | | implementation of any mandate
created by this Section. | 2 | | (Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756, | 3 | | eff. 7-16-14; 99-180, eff. 7-29-15.)
| 4 | | (35 ILCS 200/15-172)
| 5 | | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | 6 | | Exemption.
| 7 | | (a) This Section may be cited as the Senior Citizens | 8 | | Assessment
Freeze Homestead Exemption.
| 9 | | (b) As used in this Section:
| 10 | | "Applicant" means an individual who has filed an | 11 | | application under this
Section.
| 12 | | "Base amount" means the base year equalized assessed value | 13 | | of the residence
plus the first year's equalized assessed value | 14 | | of any added improvements which
increased the assessed value of | 15 | | the residence after the base year.
| 16 | | "Base year" means the taxable year prior to the taxable | 17 | | year for which the
applicant first qualifies and applies for | 18 | | the exemption provided that in the
prior taxable year the | 19 | | property was improved with a permanent structure that
was | 20 | | occupied as a residence by the applicant who was liable for | 21 | | paying real
property taxes on the property and who was either | 22 | | (i) an owner of record of the
property or had legal or | 23 | | equitable interest in the property as evidenced by a
written | 24 | | instrument or (ii) had a legal or equitable interest as a | 25 | | lessee in the
parcel of property that was single family |
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| 1 | | residence.
If in any subsequent taxable year for which the | 2 | | applicant applies and
qualifies for the exemption the equalized | 3 | | assessed value of the residence is
less than the equalized | 4 | | assessed value in the existing base year
(provided that such | 5 | | equalized assessed value is not
based
on an
assessed value that | 6 | | results from a temporary irregularity in the property that
| 7 | | reduces the
assessed value for one or more taxable years), then | 8 | | that
subsequent taxable year shall become the base year until a | 9 | | new base year is
established under the terms of this paragraph. | 10 | | For taxable year 1999 only, the
Chief County Assessment Officer | 11 | | shall review (i) all taxable years for which
the
applicant | 12 | | applied and qualified for the exemption and (ii) the existing | 13 | | base
year.
The assessment officer shall select as the new base | 14 | | year the year with the
lowest equalized assessed value.
An | 15 | | equalized assessed value that is based on an assessed value | 16 | | that results
from a
temporary irregularity in the property that | 17 | | reduces the assessed value for one
or more
taxable years shall | 18 | | not be considered the lowest equalized assessed value.
The | 19 | | selected year shall be the base year for
taxable year 1999 and | 20 | | thereafter until a new base year is established under the
terms | 21 | | of this paragraph.
| 22 | | "Chief County Assessment Officer" means the County | 23 | | Assessor or Supervisor of
Assessments of the county in which | 24 | | the property is located.
| 25 | | "Equalized assessed value" means the assessed value as | 26 | | equalized by the
Illinois Department of Revenue.
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| 1 | | "Household" means the applicant, the spouse of the | 2 | | applicant, and all persons
using the residence of the applicant | 3 | | as their principal place of residence.
| 4 | | "Household income" means the combined income of the members | 5 | | of a household
for the calendar year preceding the taxable | 6 | | year.
| 7 | | "Income" has the same meaning as provided in Section 3.07 | 8 | | of the Senior
Citizens and Persons with Disabilities Property | 9 | | Tax Relief
Act, except that, beginning in assessment year 2001, | 10 | | "income" does not
include veteran's benefits.
| 11 | | "Internal Revenue Code of 1986" means the United States | 12 | | Internal Revenue Code
of 1986 or any successor law or laws | 13 | | relating to federal income taxes in effect
for the year | 14 | | preceding the taxable year.
| 15 | | "Life care facility that qualifies as a cooperative" means | 16 | | a facility as
defined in Section 2 of the Life Care Facilities | 17 | | Act.
| 18 | | "Maximum income limitation" means: | 19 | | (1) $35,000 prior
to taxable year 1999; | 20 | | (2) $40,000 in taxable years 1999 through 2003; | 21 | | (3) $45,000 in taxable years 2004 through 2005; | 22 | | (4) $50,000 in taxable years 2006 and 2007; and | 23 | | (5) $55,000 in taxable years 2008 through 2016; and | 24 | | year 2008 and thereafter.
| 25 | | (6) $65,000 in taxable years 2017 and thereafter. | 26 | | "Residence" means the principal dwelling place and |
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| 1 | | appurtenant structures
used for residential purposes in this | 2 | | State occupied on January 1 of the
taxable year by a household | 3 | | and so much of the surrounding land, constituting
the parcel | 4 | | upon which the dwelling place is situated, as is used for
| 5 | | residential purposes. If the Chief County Assessment Officer | 6 | | has established a
specific legal description for a portion of | 7 | | property constituting the
residence, then that portion of | 8 | | property shall be deemed the residence for the
purposes of this | 9 | | Section.
| 10 | | "Taxable year" means the calendar year during which ad | 11 | | valorem property taxes
payable in the next succeeding year are | 12 | | levied.
| 13 | | (c) Beginning in taxable year 1994, a senior citizens | 14 | | assessment freeze
homestead exemption is granted for real | 15 | | property that is improved with a
permanent structure that is | 16 | | occupied as a residence by an applicant who (i) is
65 years of | 17 | | age or older during the taxable year, (ii) has a household | 18 | | income that does not exceed the maximum income limitation, | 19 | | (iii) is liable for paying real property taxes on
the
property, | 20 | | and (iv) is an owner of record of the property or has a legal or
| 21 | | equitable interest in the property as evidenced by a written | 22 | | instrument. This
homestead exemption shall also apply to a | 23 | | leasehold interest in a parcel of
property improved with a | 24 | | permanent structure that is a single family residence
that is | 25 | | occupied as a residence by a person who (i) is 65 years of age | 26 | | or older
during the taxable year, (ii) has a household income |
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| 1 | | that does not exceed the maximum income limitation,
(iii)
has a | 2 | | legal or equitable ownership interest in the property as | 3 | | lessee, and (iv)
is liable for the payment of real property | 4 | | taxes on that property.
| 5 | | In counties of 3,000,000 or more inhabitants, the amount of | 6 | | the exemption for all taxable years is the equalized assessed | 7 | | value of the
residence in the taxable year for which | 8 | | application is made minus the base
amount. In all other | 9 | | counties, the amount of the exemption is as follows: (i) | 10 | | through taxable year 2005 and for taxable year 2007 and | 11 | | thereafter, the amount of this exemption shall be the equalized | 12 | | assessed value of the
residence in the taxable year for which | 13 | | application is made minus the base
amount; and (ii) for
taxable | 14 | | year 2006, the amount of the exemption is as follows:
| 15 | | (1) For an applicant who has a household income of | 16 | | $45,000 or less, the amount of the exemption is the | 17 | | equalized assessed value of the
residence in the taxable | 18 | | year for which application is made minus the base
amount. | 19 | | (2) For an applicant who has a household income | 20 | | exceeding $45,000 but not exceeding $46,250, the amount of | 21 | | the exemption is (i) the equalized assessed value of the
| 22 | | residence in the taxable year for which application is made | 23 | | minus the base
amount (ii) multiplied by 0.8. | 24 | | (3) For an applicant who has a household income | 25 | | exceeding $46,250 but not exceeding $47,500, the amount of | 26 | | the exemption is (i) the equalized assessed value of the
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| 1 | | residence in the taxable year for which application is made | 2 | | minus the base
amount (ii) multiplied by 0.6. | 3 | | (4) For an applicant who has a household income | 4 | | exceeding $47,500 but not exceeding $48,750, the amount of | 5 | | the exemption is (i) the equalized assessed value of the
| 6 | | residence in the taxable year for which application is made | 7 | | minus the base
amount (ii) multiplied by 0.4. | 8 | | (5) For an applicant who has a household income | 9 | | exceeding $48,750 but not exceeding $50,000, the amount of | 10 | | the exemption is (i) the equalized assessed value of the
| 11 | | residence in the taxable year for which application is made | 12 | | minus the base
amount (ii) multiplied by 0.2.
| 13 | | When the applicant is a surviving spouse of an applicant | 14 | | for a prior year for
the same residence for which an exemption | 15 | | under this Section has been granted,
the base year and base | 16 | | amount for that residence are the same as for the
applicant for | 17 | | the prior year.
| 18 | | Each year at the time the assessment books are certified to | 19 | | the County Clerk,
the Board of Review or Board of Appeals shall | 20 | | give to the County Clerk a list
of the assessed values of | 21 | | improvements on each parcel qualifying for this
exemption that | 22 | | were added after the base year for this parcel and that
| 23 | | increased the assessed value of the property.
| 24 | | In the case of land improved with an apartment building | 25 | | owned and operated as
a cooperative or a building that is a | 26 | | life care facility that qualifies as a
cooperative, the maximum |
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| 1 | | reduction from the equalized assessed value of the
property is | 2 | | limited to the sum of the reductions calculated for each unit
| 3 | | occupied as a residence by a person or persons (i) 65 years of | 4 | | age or older, (ii) with a
household income that does not exceed | 5 | | the maximum income limitation, (iii) who is liable, by contract | 6 | | with the
owner
or owners of record, for paying real property | 7 | | taxes on the property, and (iv) who is
an owner of record of a | 8 | | legal or equitable interest in the cooperative
apartment | 9 | | building, other than a leasehold interest. In the instance of a
| 10 | | cooperative where a homestead exemption has been granted under | 11 | | this Section,
the cooperative association or its management | 12 | | firm shall credit the savings
resulting from that exemption | 13 | | only to the apportioned tax liability of the
owner who | 14 | | qualified for the exemption. Any person who willfully refuses | 15 | | to
credit that savings to an owner who qualifies for the | 16 | | exemption is guilty of a
Class B misdemeanor.
| 17 | | When a homestead exemption has been granted under this | 18 | | Section and an
applicant then becomes a resident of a facility | 19 | | licensed under the Assisted Living and Shared Housing Act, the | 20 | | Nursing Home
Care Act, the Specialized Mental Health | 21 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | 22 | | the MC/DD Act, the exemption shall be granted in subsequent | 23 | | years so long as the
residence (i) continues to be occupied by | 24 | | the qualified applicant's spouse or
(ii) if remaining | 25 | | unoccupied, is still owned by the qualified applicant for the
| 26 | | homestead exemption.
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| 1 | | Beginning January 1, 1997, when an individual dies who | 2 | | would have qualified
for an exemption under this Section, and | 3 | | the surviving spouse does not
independently qualify for this | 4 | | exemption because of age, the exemption under
this Section | 5 | | shall be granted to the surviving spouse for the taxable year
| 6 | | preceding and the taxable
year of the death, provided that, | 7 | | except for age, the surviving spouse meets
all
other | 8 | | qualifications for the granting of this exemption for those | 9 | | years.
| 10 | | When married persons maintain separate residences, the | 11 | | exemption provided for
in this Section may be claimed by only | 12 | | one of such persons and for only one
residence.
| 13 | | For taxable year 1994 only, in counties having less than | 14 | | 3,000,000
inhabitants, to receive the exemption, a person shall | 15 | | submit an application by
February 15, 1995 to the Chief County | 16 | | Assessment Officer
of the county in which the property is | 17 | | located. In counties having 3,000,000
or more inhabitants, for | 18 | | taxable year 1994 and all subsequent taxable years, to
receive | 19 | | the exemption, a person
may submit an application to the Chief | 20 | | County
Assessment Officer of the county in which the property | 21 | | is located during such
period as may be specified by the Chief | 22 | | County Assessment Officer. The Chief
County Assessment Officer | 23 | | in counties of 3,000,000 or more inhabitants shall
annually | 24 | | give notice of the application period by mail or by | 25 | | publication. In
counties having less than 3,000,000 | 26 | | inhabitants, beginning with taxable year
1995 and thereafter, |
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| 1 | | to receive the exemption, a person
shall
submit an
application | 2 | | by July 1 of each taxable year to the Chief County Assessment
| 3 | | Officer of the county in which the property is located. A | 4 | | county may, by
ordinance, establish a date for submission of | 5 | | applications that is
different than
July 1.
The applicant shall | 6 | | submit with the
application an affidavit of the applicant's | 7 | | total household income, age,
marital status (and if married the | 8 | | name and address of the applicant's spouse,
if known), and | 9 | | principal dwelling place of members of the household on January
| 10 | | 1 of the taxable year. The Department shall establish, by rule, | 11 | | a method for
verifying the accuracy of affidavits filed by | 12 | | applicants under this Section, and the Chief County Assessment | 13 | | Officer may conduct audits of any taxpayer claiming an | 14 | | exemption under this Section to verify that the taxpayer is | 15 | | eligible to receive the exemption. Each application shall | 16 | | contain or be verified by a written declaration that it is made | 17 | | under the penalties of perjury. A taxpayer's signing a | 18 | | fraudulent application under this Act is perjury, as defined in | 19 | | Section 32-2 of the Criminal Code of 2012.
The applications | 20 | | shall be clearly marked as applications for the Senior
Citizens | 21 | | Assessment Freeze Homestead Exemption and must contain a notice | 22 | | that any taxpayer who receives the exemption is subject to an | 23 | | audit by the Chief County Assessment Officer.
| 24 | | Notwithstanding any other provision to the contrary, in | 25 | | counties having fewer
than 3,000,000 inhabitants, if an | 26 | | applicant fails
to file the application required by this |
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| 1 | | Section in a timely manner and this
failure to file is due to a | 2 | | mental or physical condition sufficiently severe so
as to | 3 | | render the applicant incapable of filing the application in a | 4 | | timely
manner, the Chief County Assessment Officer may extend | 5 | | the filing deadline for
a period of 30 days after the applicant | 6 | | regains the capability to file the
application, but in no case | 7 | | may the filing deadline be extended beyond 3
months of the | 8 | | original filing deadline. In order to receive the extension
| 9 | | provided in this paragraph, the applicant shall provide the | 10 | | Chief County
Assessment Officer with a signed statement from | 11 | | the applicant's physician, advanced practice nurse, or | 12 | | physician assistant
stating the nature and extent of the | 13 | | condition, that, in the
physician's, advanced practice | 14 | | nurse's, or physician assistant's opinion, the condition was so | 15 | | severe that it rendered the applicant
incapable of filing the | 16 | | application in a timely manner, and the date on which
the | 17 | | applicant regained the capability to file the application.
| 18 | | Beginning January 1, 1998, notwithstanding any other | 19 | | provision to the
contrary, in counties having fewer than | 20 | | 3,000,000 inhabitants, if an applicant
fails to file the | 21 | | application required by this Section in a timely manner and
| 22 | | this failure to file is due to a mental or physical condition | 23 | | sufficiently
severe so as to render the applicant incapable of | 24 | | filing the application in a
timely manner, the Chief County | 25 | | Assessment Officer may extend the filing
deadline for a period | 26 | | of 3 months. In order to receive the extension provided
in this |
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| 1 | | paragraph, the applicant shall provide the Chief County | 2 | | Assessment
Officer with a signed statement from the applicant's | 3 | | physician, advanced practice nurse, or physician assistant | 4 | | stating the
nature and extent of the condition, and that, in | 5 | | the physician's, advanced practice nurse's, or physician | 6 | | assistant's opinion, the
condition was so severe that it | 7 | | rendered the applicant incapable of filing the
application in a | 8 | | timely manner.
| 9 | | In counties having less than 3,000,000 inhabitants, if an | 10 | | applicant was
denied an exemption in taxable year 1994 and the | 11 | | denial occurred due to an
error on the part of an assessment
| 12 | | official, or his or her agent or employee, then beginning in | 13 | | taxable year 1997
the
applicant's base year, for purposes of | 14 | | determining the amount of the exemption,
shall be 1993 rather | 15 | | than 1994. In addition, in taxable year 1997, the
applicant's | 16 | | exemption shall also include an amount equal to (i) the amount | 17 | | of
any exemption denied to the applicant in taxable year 1995 | 18 | | as a result of using
1994, rather than 1993, as the base year, | 19 | | (ii) the amount of any exemption
denied to the applicant in | 20 | | taxable year 1996 as a result of using 1994, rather
than 1993, | 21 | | as the base year, and (iii) the amount of the exemption | 22 | | erroneously
denied for taxable year 1994.
| 23 | | For purposes of this Section, a person who will be 65 years | 24 | | of age during the
current taxable year shall be eligible to | 25 | | apply for the homestead exemption
during that taxable year. | 26 | | Application shall be made during the application
period in |
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| 1 | | effect for the county of his or her residence.
| 2 | | The Chief County Assessment Officer may determine the | 3 | | eligibility of a life
care facility that qualifies as a | 4 | | cooperative to receive the benefits
provided by this Section by | 5 | | use of an affidavit, application, visual
inspection, | 6 | | questionnaire, or other reasonable method in order to insure | 7 | | that
the tax savings resulting from the exemption are credited | 8 | | by the management
firm to the apportioned tax liability of each | 9 | | qualifying resident. The Chief
County Assessment Officer may | 10 | | request reasonable proof that the management firm
has so | 11 | | credited that exemption.
| 12 | | Except as provided in this Section, all information | 13 | | received by the chief
county assessment officer or the | 14 | | Department from applications filed under this
Section, or from | 15 | | any investigation conducted under the provisions of this
| 16 | | Section, shall be confidential, except for official purposes or
| 17 | | pursuant to official procedures for collection of any State or | 18 | | local tax or
enforcement of any civil or criminal penalty or | 19 | | sanction imposed by this Act or
by any statute or ordinance | 20 | | imposing a State or local tax. Any person who
divulges any such | 21 | | information in any manner, except in accordance with a proper
| 22 | | judicial order, is guilty of a Class A misdemeanor.
| 23 | | Nothing contained in this Section shall prevent the | 24 | | Director or chief county
assessment officer from publishing or | 25 | | making available reasonable statistics
concerning the | 26 | | operation of the exemption contained in this Section in which
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| 1 | | the contents of claims are grouped into aggregates in such a | 2 | | way that
information contained in any individual claim shall | 3 | | not be disclosed. | 4 | | Notwithstanding any other provision of law, for taxable | 5 | | year 2017 and thereafter, in counties of 3,000,000 or more | 6 | | inhabitants, the amount of the exemption shall be the greater | 7 | | of (i) the amount of the exemption otherwise calculated under | 8 | | this Section or (ii) $2,000.
| 9 | | (d) Each Chief County Assessment Officer shall annually | 10 | | publish a notice
of availability of the exemption provided | 11 | | under this Section. The notice
shall be published at least 60 | 12 | | days but no more than 75 days prior to the date
on which the | 13 | | application must be submitted to the Chief County Assessment
| 14 | | Officer of the county in which the property is located. The | 15 | | notice shall
appear in a newspaper of general circulation in | 16 | | the county.
| 17 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, | 18 | | no reimbursement by the State is required for the | 19 | | implementation of any mandate created by this Section.
| 20 | | (Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15; | 21 | | 99-180, eff. 7-29-15; 99-581, eff. 1-1-17; 99-642, eff. | 22 | | 7-28-16 .)
| 23 | | (35 ILCS 200/15-175)
| 24 | | Sec. 15-175. General homestead exemption. | 25 | | (a) Except as provided in Sections 15-176 and 15-177, |
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| 1 | | homestead
property is
entitled to an annual homestead exemption | 2 | | limited, except as described here
with relation to | 3 | | cooperatives, to a reduction in the equalized assessed value
of | 4 | | homestead property equal to the increase in equalized assessed | 5 | | value for the
current assessment year above the equalized | 6 | | assessed value of the property for
1977, up to the maximum | 7 | | reduction set forth below. If however, the 1977
equalized | 8 | | assessed value upon which taxes were paid is subsequently | 9 | | determined
by local assessing officials, the Property Tax | 10 | | Appeal Board, or a court to have
been excessive, the equalized | 11 | | assessed value which should have been placed on
the property | 12 | | for 1977 shall be used to determine the amount of the | 13 | | exemption.
| 14 | | (b) Except as provided in Section 15-176, the maximum | 15 | | reduction before taxable year 2004 shall be
$4,500 in counties | 16 | | with 3,000,000 or more
inhabitants
and $3,500 in all other | 17 | | counties. Except as provided in Sections 15-176 and 15-177, for | 18 | | taxable years 2004 through 2007, the maximum reduction shall be | 19 | | $5,000, for taxable year 2008, the maximum reduction is $5,500, | 20 | | and, for taxable years 2009 through 2011, the maximum reduction | 21 | | is $6,000 in all counties. For taxable years 2012 through 2016 | 22 | | and thereafter , the maximum reduction is $7,000 in counties | 23 | | with 3,000,000 or more
inhabitants
and $6,000 in all other | 24 | | counties. For taxable years 2017 and thereafter, the maximum | 25 | | reduction is $10,000 in counties with 3,000,000 or more | 26 | | inhabitants and $6,000 in all other counties. If a county has |
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| 1 | | elected to subject itself to the provisions of Section 15-176 | 2 | | as provided in subsection (k) of that Section, then, for the | 3 | | first taxable year only after the provisions of Section 15-176 | 4 | | no longer apply, for owners who, for the taxable year, have not | 5 | | been granted a senior citizens assessment freeze homestead | 6 | | exemption under Section 15-172 or a long-time occupant | 7 | | homestead exemption under Section 15-177, there shall be an | 8 | | additional exemption of $5,000 for owners with a household | 9 | | income of $30,000 or less.
| 10 | | (c) In counties with fewer than 3,000,000 inhabitants, if, | 11 | | based on the most
recent assessment, the equalized assessed | 12 | | value of
the homestead property for the current assessment year | 13 | | is greater than the
equalized assessed value of the property | 14 | | for 1977, the owner of the property
shall automatically receive | 15 | | the exemption granted under this Section in an
amount equal to | 16 | | the increase over the 1977 assessment up to the maximum
| 17 | | reduction set forth in this Section.
| 18 | | (d) If in any assessment year beginning with the 2000 | 19 | | assessment year,
homestead property has a pro-rata valuation | 20 | | under
Section 9-180 resulting in an increase in the assessed | 21 | | valuation, a reduction
in equalized assessed valuation equal to | 22 | | the increase in equalized assessed
value of the property for | 23 | | the year of the pro-rata valuation above the
equalized assessed | 24 | | value of the property for 1977 shall be applied to the
property | 25 | | on a proportionate basis for the period the property qualified | 26 | | as
homestead property during the assessment year. The maximum |
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| 1 | | proportionate
homestead exemption shall not exceed the maximum | 2 | | homestead exemption allowed in
the county under this Section | 3 | | divided by 365 and multiplied by the number of
days the | 4 | | property qualified as homestead property.
| 5 | | (d-1) In counties with 3,000,000 or more inhabitants, where | 6 | | the chief county assessment officer provides a notice of | 7 | | discovery, if a property is not
occupied by its owner as a | 8 | | principal residence as of January 1 of the current tax year, | 9 | | then the property owner shall notify the chief county | 10 | | assessment officer of that fact on a form prescribed by the | 11 | | chief county assessment officer. That notice must be received | 12 | | by the chief county assessment officer on or before March 1 of | 13 | | the collection year. If mailed, the form shall be sent by | 14 | | certified mail, return receipt requested. If the form is | 15 | | provided in person, the chief county assessment officer shall | 16 | | provide a date stamped copy of the notice. Failure to provide | 17 | | timely notice pursuant to this subsection (d-1) shall result in | 18 | | the exemption being treated as an erroneous exemption. Upon | 19 | | timely receipt of the notice for the current tax year, no | 20 | | exemption shall be applied to the property for the current tax | 21 | | year. If the exemption is not removed upon timely receipt of | 22 | | the notice by the chief assessment officer, then the error is | 23 | | considered granted as a result of a clerical error or omission | 24 | | on the part of the chief county assessment officer as described | 25 | | in subsection (h) of Section 9-275, and the property owner | 26 | | shall not be liable for the payment of interest and penalties |
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| 1 | | due to the erroneous exemption for the current tax year for | 2 | | which the notice was filed after the date that notice was | 3 | | timely received pursuant to this subsection. Notice provided | 4 | | under this subsection shall not constitute a defense or amnesty | 5 | | for prior year erroneous exemptions. | 6 | | For the purposes of this subsection (d-1): | 7 | | "Collection year" means the year in which the first and | 8 | | second installment of the current tax year is billed. | 9 | | "Current tax year" means the year prior to the collection | 10 | | year. | 11 | | (e) The chief county assessment officer may, when | 12 | | considering whether to grant a leasehold exemption under this | 13 | | Section, require the following conditions to be met: | 14 | | (1) that a notarized application for the exemption, | 15 | | signed by both the owner and the lessee of the property, | 16 | | must be submitted each year during the application period | 17 | | in effect for the county in which the property is located; | 18 | | (2) that a copy of the lease must be filed with the | 19 | | chief county assessment officer by the owner of the | 20 | | property at the time the notarized application is | 21 | | submitted; | 22 | | (3) that the lease must expressly state that the lessee | 23 | | is liable for the payment of property taxes; and | 24 | | (4) that the lease must include the following language | 25 | | in substantially the following form: | 26 | | "Lessee shall be liable for the payment of real |
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| 1 | | estate taxes with respect to the residence in | 2 | | accordance with the terms and conditions of Section | 3 | | 15-175 of the Property Tax Code (35 ILCS 200/15-175). | 4 | | The permanent real estate index number for the premises | 5 | | is (insert number), and, according to the most recent | 6 | | property tax bill, the current amount of real estate | 7 | | taxes associated with the premises is (insert amount) | 8 | | per year. The parties agree that the monthly rent set | 9 | | forth above shall be increased or decreased pro rata | 10 | | (effective January 1 of each calendar year) to reflect | 11 | | any increase or decrease in real estate taxes. Lessee | 12 | | shall be deemed to be satisfying Lessee's liability for | 13 | | the above mentioned real estate taxes with the monthly | 14 | | rent payments as set forth above (or increased or | 15 | | decreased as set forth herein).". | 16 | | In addition, if there is a change in lessee, or if the | 17 | | lessee vacates the property, then the chief county assessment | 18 | | officer may require the owner of the property to notify the | 19 | | chief county assessment officer of that change. | 20 | | This subsection (e) does not apply to leasehold interests | 21 | | in property owned by a municipality. | 22 | | (f) "Homestead property" under this Section includes | 23 | | residential property that is
occupied by its owner or owners as | 24 | | his or their principal dwelling place, or
that is a leasehold | 25 | | interest on which a single family residence is situated,
which | 26 | | is occupied as a residence by a person who has an ownership |
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| 1 | | interest
therein, legal or equitable or as a lessee, and on | 2 | | which the person is
liable for the payment of property taxes. | 3 | | For land improved with
an apartment building owned and operated | 4 | | as a cooperative or a building which
is a life care facility as | 5 | | defined in Section 15-170 and considered to
be a cooperative | 6 | | under Section 15-170, the maximum reduction from the equalized
| 7 | | assessed value shall be limited to the increase in the value | 8 | | above the
equalized assessed value of the property for 1977, up | 9 | | to
the maximum reduction set forth above, multiplied by the | 10 | | number of apartments
or units occupied by a person or persons | 11 | | who is liable, by contract with the
owner or owners of record, | 12 | | for paying property taxes on the property and is an
owner of | 13 | | record of a legal or equitable interest in the cooperative
| 14 | | apartment building, other than a leasehold interest. For | 15 | | purposes of this
Section, the term "life care facility" has the | 16 | | meaning stated in Section
15-170.
| 17 | | "Household", as used in this Section,
means the owner, the | 18 | | spouse of the owner, and all persons using
the
residence of the | 19 | | owner as their principal place of residence.
| 20 | | "Household income", as used in this Section,
means the | 21 | | combined income of the members of a household
for the calendar | 22 | | year preceding the taxable year.
| 23 | | "Income", as used in this Section,
has the same meaning as | 24 | | provided in Section 3.07 of the Senior
Citizens
and Persons | 25 | | with Disabilities Property Tax Relief Act,
except that
"income" | 26 | | does not include veteran's benefits.
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| 1 | | (g) In a cooperative where a homestead exemption has been | 2 | | granted, the
cooperative association or its management firm | 3 | | shall credit the savings
resulting from that exemption only to | 4 | | the apportioned tax liability of the
owner who qualified for | 5 | | the exemption. Any person who willfully refuses to so
credit | 6 | | the savings shall be guilty of a Class B misdemeanor.
| 7 | | (h) Where married persons maintain and reside in separate | 8 | | residences qualifying
as homestead property, each residence | 9 | | shall receive 50% of the total reduction
in equalized assessed | 10 | | valuation provided by this Section.
| 11 | | (i) In all counties, the assessor
or chief county | 12 | | assessment officer may determine the
eligibility of | 13 | | residential property to receive the homestead exemption and the | 14 | | amount of the exemption by
application, visual inspection, | 15 | | questionnaire or other reasonable methods. The
determination | 16 | | shall be made in accordance with guidelines established by the
| 17 | | Department, provided that the taxpayer applying for an | 18 | | additional general exemption under this Section shall submit to | 19 | | the chief county assessment officer an application with an | 20 | | affidavit of the applicant's total household income, age, | 21 | | marital status (and, if married, the name and address of the | 22 | | applicant's spouse, if known), and principal dwelling place of | 23 | | members of the household on January 1 of the taxable year. The | 24 | | Department shall issue guidelines establishing a method for | 25 | | verifying the accuracy of the affidavits filed by applicants | 26 | | under this paragraph. The applications shall be clearly marked |
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| 1 | | as applications for the Additional General Homestead | 2 | | Exemption.
| 3 | | (i-5) This subsection (i-5) applies to counties with | 4 | | 3,000,000 or more inhabitants. In the event of a sale of
| 5 | | homestead property, the homestead exemption shall remain in | 6 | | effect for the remainder of the assessment year of the sale. | 7 | | Upon receipt of a transfer declaration transmitted by the | 8 | | recorder pursuant to Section 31-30 of the Real Estate Transfer | 9 | | Tax Law for property receiving an exemption under this Section, | 10 | | the assessor shall mail a notice and forms to the new owner of | 11 | | the property providing information pertaining to the rules and | 12 | | applicable filing periods for applying or reapplying for | 13 | | homestead exemptions under this Code for which the property may | 14 | | be eligible. If the new owner fails to apply or reapply for a | 15 | | homestead exemption during the applicable filing period or the | 16 | | property no longer qualifies for an existing homestead | 17 | | exemption, the assessor shall cancel such exemption for any | 18 | | ensuing assessment year. | 19 | | (j) In counties with fewer than 3,000,000 inhabitants, in | 20 | | the event of a sale
of
homestead property the homestead | 21 | | exemption shall remain in effect for the
remainder of the | 22 | | assessment year of the sale. The assessor or chief county
| 23 | | assessment officer may require the new
owner of the property to | 24 | | apply for the homestead exemption for the following
assessment | 25 | | year.
| 26 | | (k) 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. 98-7, eff. 4-23-13; 98-463, eff. 8-16-13; 99-143, | 4 | | eff. 7-27-15; 99-164, eff. 7-28-15; 99-642, eff. 7-28-16; | 5 | | 99-851, eff. 8-19-16.)
| 6 | | Section 99. Effective date. This Act takes effect upon | 7 | | becoming law.".
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