Illinois General Assembly - Full Text of SB1975
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Full Text of SB1975  102nd General Assembly

SB1975 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB1975

 

Introduced 2/26/2021, by Sen. Laura Fine

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-168

    Amends the Property Tax Code. Provides that the chief county assessment officer in a county of more than 3,000,000 residents, and in any other county where the county board has authorized such action by ordinance or resolution, may automatically renew the homestead exemption for persons with disabilities without application for any person who applied for the exemption and presented a Disability Identification Card stating that the claimant is under a Class 2 disability.


LRB102 09948 HLH 15266 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1975LRB102 09948 HLH 15266 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 15-168 as follows:
 
6    (35 ILCS 200/15-168)
7    Sec. 15-168. Homestead exemption for persons with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities in the
11amount of $2,000, except as provided in subsection (c), to be
12deducted from the property's value as equalized or assessed by
13the Department of Revenue. The person with a disability shall
14receive the homestead exemption upon meeting the following
15requirements:
16        (1) The property must be occupied as the primary
17    residence by the person with a disability.
18        (2) The person with a disability must be liable for
19    paying the real estate taxes on the property.
20        (3) The person with a disability must be an owner of
21    record of the property or have a legal or equitable
22    interest in the property as evidenced by a written
23    instrument. In the case of a leasehold interest in

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    as of January 1, 2019;
2        (3) the exemption for the 2019 taxable year has not
3    been determined to be an erroneous exemption as defined by
4    this Code; and
5        (4) the applicant for the 2019 taxable year has not
6    asked for the exemption to be removed for the 2019 or 2020
7    taxable years.
8    (d-7) In any county of more than 3,000,000 residents, and
9in any other county where the county board has authorized such
10action by ordinance or resolution, a chief county assessment
11officer may renew this exemption for any person who applied
12for the exemption and presented a Disability Identification
13Card stating that the claimant is under a Class 2 disability,
14as described in subsection (b) above, without an annual
15application as required under subsection (d) above, through
16the end of the taxable year in which the Disability
17Identification Card presented with the initial application
18expires. A chief county assessment officer shall not
19automatically renew an exemption under this subsection (d-7)
20if the exemption has been deemed erroneous since the last
21application or if person has reported their ineligibility to
22receive the exemption. A chief county assessment officer who
23automatically renews an exemption under this subsection shall
24notify a person of a subsequent determination not to
25automatically renew that person's exemption and shall provide
26that person with an application to renew the exemption.

 

 

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1    (e) A taxpayer who claims an exemption under Section
215-165 or 15-169 may not claim an exemption under this
3Section.
4(Source: P.A. 100-513, eff. 1-1-18; 101-635, eff. 6-5-20.)