Illinois General Assembly - Full Text of HB0833
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Full Text of HB0833  101st General Assembly




State of Illinois
2019 and 2020


Introduced , by Rep. Fred Crespo


35 ILCS 200/15-170

    Amends the Property Tax Code. Provides that a person who has been granted a senior citizens homestead exemption need not reapply for the exemption. Effective immediately.

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HB0833LRB101 05359 HLH 50373 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 15-170 as follows:
6    (35 ILCS 200/15-170)
7    Sec. 15-170. Senior citizens homestead exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a
17leasehold interest of land on which a single family residence
18is located, which is occupied as a residence by a person 65
19years or older who has an ownership interest therein, legal,
20equitable or as a lessee, and on which he or she is liable for
21the payment of property taxes. Before taxable year 2004, the
22maximum reduction shall be $2,500 in counties with 3,000,000 or
23more inhabitants and $2,000 in all other counties. For taxable



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1years 2004 through 2005, the maximum reduction shall be $3,000
2in all counties. For taxable years 2006 and 2007, the maximum
3reduction shall be $3,500. For taxable years 2008 through 2011,
4the maximum reduction is $4,000 in all counties. For taxable
5year 2012, the maximum reduction is $5,000 in counties with
63,000,000 or more inhabitants and $4,000 in all other counties.
7For taxable years 2013 through 2016, the maximum reduction is
8$5,000 in all counties. For taxable years 2017 and thereafter,
9the maximum reduction is $8,000 in counties with 3,000,000 or
10more inhabitants and $5,000 in all other counties.
11    For land improved with an apartment building owned and
12operated as a cooperative, the maximum reduction from the value
13of the property, as equalized by the Department, shall be
14multiplied by the number of apartments or units occupied by a
15person 65 years of age or older who is liable, by contract with
16the owner or owners of record, for paying property taxes on the
17property and is an owner of record of a legal or equitable
18interest in the cooperative apartment building, other than a
19leasehold interest. For land improved with a life care
20facility, the maximum reduction from the value of the property,
21as equalized by the Department, shall be multiplied by the
22number of apartments or units occupied by persons 65 years of
23age or older, irrespective of any legal, equitable, or
24leasehold interest in the facility, who are liable, under a
25contract with the owner or owners of record of the facility,
26for paying property taxes on the property. In a cooperative or



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1a life care facility where a homestead exemption has been
2granted, the cooperative association or the management firm of
3the cooperative or facility shall credit the savings resulting
4from that exemption only to the apportioned tax liability of
5the owner or resident who qualified for the exemption. Any
6person who willfully refuses to so credit the savings shall be
7guilty of a Class B misdemeanor. Under this Section and
8Sections 15-175, 15-176, and 15-177, "life care facility" means
9a facility, as defined in Section 2 of the Life Care Facilities
10Act, with which the applicant for the homestead exemption has a
11life care contract as defined in that Act.
12    When a homestead exemption has been granted under this
13Section and the person qualifying subsequently becomes a
14resident of a facility licensed under the Assisted Living and
15Shared Housing Act, the Nursing Home Care Act, the Specialized
16Mental Health Rehabilitation Act of 2013, the ID/DD Community
17Care Act, or the MC/DD Act, the exemption shall continue so
18long as the residence continues to be occupied by the
19qualifying person's spouse if the spouse is 65 years of age or
20older, or if the residence remains unoccupied but is still
21owned by the person qualified for the homestead exemption.
22    A person who will be 65 years of age during the current
23assessment year shall be eligible to apply for the homestead
24exemption during that assessment year. Application shall be
25made during the application period in effect for the county of
26his residence.



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1    Beginning with assessment year 2003, for taxes payable in
22004, property that is first occupied as a residence after
3January 1 of any assessment year by a person who is eligible
4for the senior citizens homestead exemption under this Section
5must be granted a pro-rata exemption for the assessment year.
6The amount of the pro-rata exemption is the exemption allowed
7in the county under this Section divided by 365 and multiplied
8by the number of days during the assessment year the property
9is occupied as a residence by a person eligible for the
10exemption under this Section. The chief county assessment
11officer must adopt reasonable procedures to establish
12eligibility for this pro-rata exemption.
13    The assessor or chief county assessment officer may
14determine the eligibility of a life care facility to receive
15the benefits provided by this Section, by affidavit,
16application, visual inspection, questionnaire or other
17reasonable methods in order to insure that the tax savings
18resulting from the exemption are credited by the management
19firm to the apportioned tax liability of each qualifying
20resident. The assessor may request reasonable proof that the
21management firm has so credited the exemption.
22    The chief county assessment officer of each county with
23less than 3,000,000 inhabitants shall provide to each person
24allowed a homestead exemption under this Section a form to
25designate any other person to receive a duplicate of any notice
26of delinquency in the payment of taxes assessed and levied



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1under this Code on the property of the person receiving the
2exemption. The duplicate notice shall be in addition to the
3notice required to be provided to the person receiving the
4exemption, and shall be given in the manner required by this
5Code. The person filing the request for the duplicate notice
6shall pay a fee of $5 to cover administrative costs to the
7supervisor of assessments, who shall then file the executed
8designation with the county collector. Notwithstanding any
9other provision of this Code to the contrary, the filing of
10such an executed designation requires the county collector to
11provide duplicate notices as indicated by the designation. A
12designation may be rescinded by the person who executed such
13designation at any time, in the manner and form required by the
14chief county assessment officer.
15    The assessor or chief county assessment officer may
16determine the eligibility of residential property to receive
17the homestead exemption provided by this Section by
18application, visual inspection, questionnaire or other
19reasonable methods. The determination shall be made in
20accordance with guidelines established by the Department.
21    Beginning in taxable year 2019, In counties with 3,000,000
22or more inhabitants, beginning in taxable year 2010, each
23taxpayer who has been granted an exemption under this Section
24must reapply on an annual basis. The chief county assessment
25officer shall mail the application to the taxpayer. In counties
26with less than 3,000,000 inhabitants, the county board may by



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1resolution provide that if a person has been granted a
2homestead exemption under this Section, the person qualifying
3need not reapply for the exemption.
4    In counties with less than 3,000,000 inhabitants, if the
5assessor or chief county assessment officer requires annual
6application for verification of eligibility for an exemption
7once granted under this Section, the application shall be
8mailed to the taxpayer.
9    The assessor or chief county assessment officer shall
10notify each person who qualifies for an exemption under this
11Section that the person may also qualify for deferral of real
12estate taxes under the Senior Citizens Real Estate Tax Deferral
13Act. The notice shall set forth the qualifications needed for
14deferral of real estate taxes, the address and telephone number
15of county collector, and a statement that applications for
16deferral of real estate taxes may be obtained from the county
18    Notwithstanding Sections 6 and 8 of the State Mandates Act,
19no reimbursement by the State is required for the
20implementation of any mandate created by this Section.
21(Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
22    Section 99. Effective date. This Act takes effect upon
23becoming law.