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90_HB2545
35 ILCS 200/15-172
Amends the Senior Citizens Assessment Freeze Homestead
Exemption in the Property Tax Code. Provides that in taxable
year 1998 and thereafter the qualifying individual shall have
an income of $40,000 or less (now $35,000 or less). Provides
that beginning January 1, 1999 the household income
limitation for the exemption shall be subject to annual
adjustments equal to the percentage of increase in the
previous year for the Consumer Price Index for All Urban
Consumers for all items published by the United States
Department of Labor.
LRB9008353KDksA
LRB9008353KDksA
1 AN ACT to amend the Property Tax Code by changing Section
2 15-172.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 15-172 as follows:
7 (35 ILCS 200/15-172)
8 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
9 Exemption.
10 (a) This Section may be cited as the Senior Citizens
11 Assessment Freeze Homestead Exemption.
12 (b) As used in this Section:
13 "Applicant" means an individual who has filed an
14 application under this Section.
15 "Base amount" means the base year equalized assessed
16 value of the residence plus the first year's equalized
17 assessed value of any added improvements which increased the
18 assessed value of the residence after the base year.
19 "Base year" means the taxable year prior to the taxable
20 year for which the applicant first qualifies and applies for
21 the exemption provided that in the prior taxable year the
22 property was improved with a permanent structure that was
23 occupied as a residence by the applicant who was liable for
24 paying real property taxes on the property and who was either
25 (i) an owner of record of the property or had legal or
26 equitable interest in the property as evidenced by a written
27 instrument or (ii) had a legal or equitable interest as a
28 lessee in the parcel of property that was single family
29 residence.
30 "Chief County Assessment Officer" means the County
31 Assessor or Supervisor of Assessments of the county in which
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1 the property is located.
2 "Equalized assessed value" means the assessed value as
3 equalized by the Illinois Department of Revenue.
4 "Household" means the applicant, the spouse of the
5 applicant, and all persons using the residence of the
6 applicant as their principal place of residence.
7 "Household income" means the combined income of the
8 members of a household for the calendar year preceding the
9 taxable year.
10 "Income" has the same meaning as provided in Section 3.07
11 of the Senior Citizens and Disabled Persons Property Tax
12 Relief and Pharmaceutical Assistance Act.
13 "Internal Revenue Code of 1986" means the United States
14 Internal Revenue Code of 1986 or any successor law or laws
15 relating to federal income taxes in effect for the year
16 preceding the taxable year.
17 "Life care facility that qualifies as a cooperative"
18 means a facility as defined in Section 2 of the Life Care
19 Facilities Act.
20 "Residence" means the principal dwelling place and
21 appurtenant structures used for residential purposes in this
22 State occupied on January 1 of the taxable year by a
23 household and so much of the surrounding land, constituting
24 the parcel upon which the dwelling place is situated, as is
25 used for residential purposes. If the Chief County Assessment
26 Officer has established a specific legal description for a
27 portion of property constituting the residence, then that
28 portion of property shall be deemed the residence for the
29 purposes of this Section.
30 "Taxable year" means the calendar year during which ad
31 valorem property taxes payable in the next succeeding year
32 are levied.
33 (c) Beginning in taxable year 1994, a senior citizens
34 assessment freeze homestead exemption is granted for real
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1 property that is improved with a permanent structure that is
2 occupied as a residence by an applicant who (i) is 65 years
3 of age or older during the taxable year, (ii) has a household
4 income of $35,000 or less prior to taxable year 1998 or
5 $40,000 or less in taxable year 1998 and thereafter, (iii) is
6 liable for paying real property taxes on the property, and
7 (iv) is an owner of record of the property or has a legal or
8 equitable interest in the property as evidenced by a written
9 instrument. This homestead exemption shall also apply to a
10 leasehold interest in a parcel of property improved with a
11 permanent structure that is a single family residence that is
12 occupied as a residence by a person who (i) is 65 years of
13 age or older during the taxable year, (ii) has a household
14 income of $35,000 or less prior to taxable year 1998 or
15 $40,000 or less in taxable year 1998 and thereafter, (iii)
16 has a legal or equitable ownership interest in the property
17 as lessee, and (iv) is liable for the payment of real
18 property taxes on that property. Beginning January 1, 1999
19 the amount of the household income of the applicant shall be
20 subject to annual adjustments equal to the percentage of
21 increase in the previous calendar year in the Consumer Price
22 Index for All Urban Consumers for all items published by the
23 United States Department of Labor.
24 The amount of this exemption shall be the equalized
25 assessed value of the residence in the taxable year for which
26 application is made minus the base amount.
27 When the applicant is a surviving spouse of an applicant
28 for a prior year for the same residence for which an
29 exemption under this Section has been granted, the base year
30 and base amount for that residence are the same as for the
31 applicant for the prior year.
32 Each year at the time the assessment books are certified
33 to the County Clerk, the Board of Review or Board of Appeals
34 shall give to the County Clerk a list of the assessed values
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1 of improvements on each parcel qualifying for this exemption
2 that were added after the base year for this parcel and that
3 increased the assessed value of the property.
4 In the case of land improved with an apartment building
5 owned and operated as a cooperative or a building that is a
6 life care facility that qualifies as a cooperative, the
7 maximum reduction from the equalized assessed value of the
8 property is limited to the sum of the reductions calculated
9 for each unit occupied as a residence by a person or persons
10 65 years of age or older with a household income of $35,000
11 or less who is liable, by contract with the owner or owners
12 of record, for paying real property taxes on the property and
13 who is an owner of record of a legal or equitable interest in
14 the cooperative apartment building, other than a leasehold
15 interest. In the instance of a cooperative where a homestead
16 exemption has been granted under this Section, the
17 cooperative association or its management firm shall credit
18 the savings resulting from that exemption only to the
19 apportioned tax liability of the owner who qualified for the
20 exemption. Any person who willfully refuses to credit that
21 savings to an owner who qualifies for the exemption is guilty
22 of a Class B misdemeanor.
23 When a homestead exemption has been granted under this
24 Section and an applicant then becomes a resident of a
25 facility licensed under the Nursing Home Care Act, the
26 exemption shall be granted in subsequent years so long as the
27 residence (i) continues to be occupied by the qualified
28 applicant's spouse or (ii) if remaining unoccupied, is still
29 owned by the qualified applicant for the homestead exemption.
30 Beginning January 1, 1997, when an individual dies who
31 would have qualified for an exemption under this Section, and
32 the surviving spouse does not independently qualify for this
33 exemption because of age, the exemption under this Section
34 shall be granted to the surviving spouse for the taxable year
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1 preceding and the taxable year of the death, provided that,
2 except for age, the surviving spouse meets all other
3 qualifications for the granting of this exemption for those
4 years.
5 When married persons maintain separate residences, the
6 exemption provided for in this Section may be claimed by only
7 one of such persons and for only one residence.
8 For taxable year 1994 only, in counties having less than
9 3,000,000 inhabitants, to receive the exemption, a person
10 shall submit an application by February 15, 1995 to the Chief
11 County Assessment Officer of the county in which the property
12 is located. In counties having 3,000,000 or more
13 inhabitants, for taxable year 1994 and all subsequent taxable
14 years, to receive the exemption, a person may submit an
15 application to the Chief County Assessment Officer of the
16 county in which the property is located during such period as
17 may be specified by the Chief County Assessment Officer. The
18 Chief County Assessment Officer in counties of 3,000,000 or
19 more inhabitants shall annually give notice of the
20 application period by mail or by publication. In counties
21 having less than 3,000,000 inhabitants, beginning with
22 taxable year 1995 and thereafter, to receive the exemption, a
23 person shall submit an application by July 1 of each taxable
24 year to the Chief County Assessment Officer of the county in
25 which the property is located. A county may, by ordinance,
26 establish a date for submission of applications that is
27 different than July 1. The applicant shall submit with the
28 application an affidavit of the applicant's total household
29 income, age, marital status (and if married the name and
30 address of the applicant's spouse, if known), and principal
31 dwelling place of members of the household on January 1 of
32 the taxable year. The Department shall establish, by rule, a
33 method for verifying the accuracy of affidavits filed by
34 applicants under this Section. The applications shall be
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1 clearly marked as applications for the Senior Citizens
2 Assessment Freeze Homestead Exemption.
3 Notwithstanding any other provision to the contrary, in
4 counties having fewer than 3,000,000 inhabitants, if an
5 applicant fails to file the application required by this
6 Section in a timely manner and this failure to file is due to
7 a mental or physical condition sufficiently severe so as to
8 render the applicant incapable of filing the application in a
9 timely manner, the Chief County Assessment Officer may extend
10 the filing deadline for a period of 30 days after the
11 applicant regains the capability to file the application, but
12 in no case may the filing deadline be extended beyond 3
13 months of the original filing deadline. In order to receive
14 the extension provided in this paragraph, the applicant shall
15 provide the Chief County Assessment Officer with a signed
16 statement from the applicant's physician stating the nature
17 and extent of the condition, that, in the physician's
18 opinion, the condition was so severe that it rendered the
19 applicant incapable of filing the application in a timely
20 manner, and the date on which the applicant regained the
21 capability to file the application.
22 Beginning January 1, 1998, notwithstanding any other
23 provision to the contrary, in counties having fewer than
24 3,000,000 inhabitants, if an applicant fails to file the
25 application required by this Section in a timely manner and
26 this failure to file is due to a mental or physical condition
27 sufficiently severe so as to render the applicant incapable
28 of filing the application in a timely manner, the Chief
29 County Assessment Officer may extend the filing deadline for
30 a period of 3 months. In order to receive the extension
31 provided in this paragraph, the applicant shall provide the
32 Chief County Assessment Officer with a signed statement from
33 the applicant's physician stating the nature and extent of
34 the condition, and that, in the physician's opinion, the
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1 condition was so severe that it rendered the applicant
2 incapable of filing the application in a timely manner.
3 In counties having less than 3,000,000 inhabitants, if an
4 applicant was denied an exemption in taxable year 1994 and
5 the denial occurred due to an error on the part of an
6 assessment official, or his or her agent or employee, then
7 beginning in taxable year 1997 the applicant's base year, for
8 purposes of determining the amount of the exemption, shall be
9 1993 rather than 1994. In addition, in taxable year 1997, the
10 applicant's exemption shall also include an amount equal to
11 (i) the amount of any exemption denied to the applicant in
12 taxable year 1995 as a result of using 1994, rather than
13 1993, as the base year, (ii) the amount of any exemption
14 denied to the applicant in taxable year 1996 as a result of
15 using 1994, rather than 1993, as the base year, and (iii) the
16 amount of the exemption erroneously denied for taxable year
17 1994.
18 For purposes of this Section, a person who will be 65
19 years of age during the current taxable year shall be
20 eligible to apply for the homestead exemption during that
21 taxable year. Application shall be made during the
22 application period in effect for the county of his or her
23 residence.
24 The Chief County Assessment Officer may determine the
25 eligibility of a life care facility that qualifies as a
26 cooperative to receive the benefits provided by this Section
27 by use of an affidavit, application, visual inspection,
28 questionnaire, or other reasonable method in order to insure
29 that the tax savings resulting from the exemption are
30 credited by the management firm to the apportioned tax
31 liability of each qualifying resident. The Chief County
32 Assessment Officer may request reasonable proof that the
33 management firm has so credited that exemption.
34 Except as provided in this Section, all information
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1 received by the chief county assessment officer or the
2 Department from applications filed under this Section, or
3 from any investigation conducted under the provisions of this
4 Section, shall be confidential, except for official purposes
5 or pursuant to official procedures for collection of any
6 State or local tax or enforcement of any civil or criminal
7 penalty or sanction imposed by this Act or by any statute or
8 ordinance imposing a State or local tax. Any person who
9 divulges any such information in any manner, except in
10 accordance with a proper judicial order, is guilty of a Class
11 A misdemeanor.
12 Nothing contained in this Section shall prevent the
13 Director or chief county assessment officer from publishing
14 or making available reasonable statistics concerning the
15 operation of the exemption contained in this Section in which
16 the contents of claims are grouped into aggregates in such a
17 way that information contained in any individual claim shall
18 not be disclosed.
19 (d) Each Chief County Assessment Officer shall annually
20 publish a notice of availability of the exemption provided
21 under this Section. The notice shall be published at least
22 60 days but no more than 75 days prior to the date on which
23 the application must be submitted to the Chief County
24 Assessment Officer of the county in which the property is
25 located. The notice shall appear in a newspaper of general
26 circulation in the county.
27 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
28 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
29 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
30 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
31 revised 12-23-97.)