State of Illinois
90th General Assembly
Legislation

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[ Introduced ][ Engrossed ][ Senate Amendment 001 ]

90_SB0035enr

      35 ILCS 200/15-172
          Amends the  Property  Tax  Code.   Provides  that  if  an
      applicant for the Senior Citizens Assessment Freeze Homestead
      Exemption  fails  to  file the application in a timely manner
      and the failure to file was  due  to  a  mental  or  physical
      condition  sufficiently  severe so as to render the applicant
      incapable of filing the application in a timely  manner,  the
      Chief   County  Assessment  Officer  may  extend  the  filing
      deadline for a period of 30 days after the applicant  regains
      the  capability  to  file the application, but in no case may
      the filing deadline  be  extended  beyond  3  months  of  the
      original  filing deadline.  Requires the applicant to provide
      the Chief County Assessment Officer with a  signed  statement
      from  the applicant's physician stating the nature and extent
      of the condition,  that,  in  the  physician's  opinion,  the
      condition  was  so  severe  that  it  rendered  the applicant
      incapable of filing the application in a timely  manner,  and
      the  date  on  which the applicant regained the capability to
      file the application.  Effective immediately.
                                                     LRB9000131KRpk
SB35 Enrolled                                  LRB9000131KRpk
 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
SB35 Enrolled               -2-                LRB9000131KRpk
 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
SB35 Enrolled               -3-                LRB9000131KRpk
 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, (iii) is liable  for  paying  real
 5    property  taxes  on  the  property,  and  (iv) is an owner of
 6    record of the property or has a legal or  equitable  interest
 7    in  the  property  as evidenced by a written instrument. This
 8    homestead exemption shall also apply to a leasehold  interest
 9    in  a  parcel of property improved with a permanent structure
10    that is a single family  residence  that  is  occupied  as  a
11    residence  by  a  person  who (i) is 65 years of age or older
12    during the taxable year,  (ii)  has  a  household  income  of
13    $35,000  or  less,  (iii)  has a legal or equitable ownership
14    interest in the property as lessee, and (iv)  is  liable  for
15    the payment of real property taxes on that property.
16        The  amount  of  this  exemption  shall  be the equalized
17    assessed value of the residence in the taxable year for which
18    application is made minus the base amount.
19        When the applicant is a surviving spouse of an  applicant
20    for  a  prior  year  for  the  same  residence  for  which an
21    exemption under this Section has been granted, the base  year
22    and  base  amount  for that residence are the same as for the
23    applicant for the prior year.
24        Each year at the time the assessment books are  certified
25    to  the County Clerk, the Board of Review or Board of Appeals
26    shall give to the County Clerk a list of the assessed  values
27    of  improvements on each parcel qualifying for this exemption
28    that were added after the base year for this parcel and  that
29    increased the assessed value of the property.
30        In  the  case of land improved with an apartment building
31    owned and operated as a cooperative or a building that  is  a
32    life  care  facility  that  qualifies  as  a cooperative, the
33    maximum reduction from the equalized assessed  value  of  the
34    property  is  limited to the sum of the reductions calculated
SB35 Enrolled               -4-                LRB9000131KRpk
 1    for each unit occupied as a residence by a person or  persons
 2    65  years  of age or older with a household income of $35,000
 3    or less who is liable, by contract with the owner  or  owners
 4    of record, for paying real property taxes on the property and
 5    who is an owner of record of a legal or equitable interest in
 6    the  cooperative  apartment  building, other than a leasehold
 7    interest. In the instance of a cooperative where a  homestead
 8    exemption   has   been   granted   under  this  Section,  the
 9    cooperative association or its management firm  shall  credit
10    the  savings  resulting  from  that  exemption  only  to  the
11    apportioned  tax liability of the owner who qualified for the
12    exemption.  Any person who willfully refuses to  credit  that
13    savings to an owner who qualifies for the exemption is guilty
14    of a Class B misdemeanor.
15        When  a  homestead  exemption has been granted under this
16    Section and  an  applicant  then  becomes  a  resident  of  a
17    facility  licensed  under  the  Nursing  Home  Care  Act, the
18    exemption shall be granted in subsequent years so long as the
19    residence (i) continues  to  be  occupied  by  the  qualified
20    applicant's  spouse or (ii) if remaining unoccupied, is still
21    owned by the qualified applicant for the homestead exemption.
22        Beginning January 1, 1997, when an  individual  dies  who
23    would have qualified for an exemption under this Section, and
24    the  surviving spouse does not independently qualify for this
25    exemption because of age, the exemption  under  this  Section
26    shall be granted to the surviving spouse for the taxable year
27    preceding  and  the taxable year of the death, provided that,
28    except  for  age,  the  surviving  spouse  meets  all   other
29    qualifications  for  the granting of this exemption for those
30    years.
31        When married persons maintain  separate  residences,  the
32    exemption provided for in this Section may be claimed by only
33    one of such persons and for only one residence.
34        For  taxable year 1994 only, in counties having less than
SB35 Enrolled               -5-                LRB9000131KRpk
 1    3,000,000 inhabitants, to receive  the  exemption,  a  person
 2    shall submit an application by February 15, 1995 to the Chief
 3    County Assessment Officer of the county in which the property
 4    is   located.    In   counties   having   3,000,000  or  more
 5    inhabitants, for taxable year 1994 and all subsequent taxable
 6    years, to receive the  exemption,  a  person  may  submit  an
 7    application  to  the  Chief  County Assessment Officer of the
 8    county in which the property is located during such period as
 9    may be specified by the Chief County Assessment Officer.  The
10    Chief County Assessment Officer in counties of  3,000,000  or
11    more   inhabitants   shall   annually   give  notice  of  the
12    application period by mail or by  publication.   In  counties
13    having   less  than  3,000,000  inhabitants,  beginning  with
14    taxable year 1995 and thereafter, to receive the exemption, a
15    person shall submit an application by July 1 of each  taxable
16    year  to the Chief County Assessment Officer of the county in
17    which the property is located.  A county may,  by  ordinance,
18    establish  a  date  for  submission  of  applications that is
19    earlier than July 1, but in no event shall a county establish
20    a date for submission of applications that is later than July
21    1.  The  applicant  shall  submit  with  the  application  an
22    affidavit  of  the  applicant's  total household income, age,
23    marital status (and if married the name and  address  of  the
24    applicant's  spouse,  if known), and principal dwelling place
25    of members of the household on January 1 of the taxable year.
26    The  Department  shall  establish,  by  rule,  a  method  for
27    verifying the accuracy  of  affidavits  filed  by  applicants
28    under  this Section. The applications shall be clearly marked
29    as applications for the  Senior  Citizens  Assessment  Freeze
30    Homestead Exemption.
31        Notwithstanding  any  other provision to the contrary, in
32    counties having  fewer  than  3,000,000  inhabitants,  if  an
33    applicant  fails  to  file  the  application required by this
34    Section in a timely manner and this failure to file is due to
SB35 Enrolled               -6-                LRB9000131KRpk
 1    a mental or physical condition sufficiently severe so  as  to
 2    render the applicant incapable of filing the application in a
 3    timely manner, the Chief County Assessment Officer may extend
 4    the  filing  deadline  for  a  period  of  30  days after the
 5    applicant regains the capability to file the application, but
 6    in no case may the  filing  deadline  be  extended  beyond  3
 7    months  of the original filing deadline.  In order to receive
 8    the extension provided in this paragraph, the applicant shall
 9    provide the Chief County Assessment  Officer  with  a  signed
10    statement  from  the applicant's physician stating the nature
11    and  extent  of  the  condition,  that,  in  the  physician's
12    opinion, the condition was so severe  that  it  rendered  the
13    applicant  incapable  of  filing  the application in a timely
14    manner, and the date on  which  the  applicant  regained  the
15    capability to file the application.
16        In counties having less than 3,000,000 inhabitants, if an
17    applicant  was  denied  an exemption in taxable year 1994 and
18    the denial occurred due  to  an  error  on  the  part  of  an
19    assessment  official,  or  his or her agent or employee, then
20    beginning in taxable year 1997 the applicant's base year, for
21    purposes of determining the amount of the exemption, shall be
22    1993 rather than 1994. In addition, in taxable year 1997, the
23    applicant's exemption shall also include an amount  equal  to
24    (i)  the  amount  of any exemption denied to the applicant in
25    taxable year 1995 as a result  of  using  1994,  rather  than
26    1993,  as  the  base  year,  (ii) the amount of any exemption
27    denied to the applicant in taxable year 1996 as a  result  of
28    using 1994, rather than 1993, as the base year, and (iii) the
29    amount  of  the exemption erroneously denied for taxable year
30    1994.
31        For purposes of this Section, a person  who  will  be  65
32    years  of  age  during  the  current  taxable  year  shall be
33    eligible to apply for the  homestead  exemption  during  that
34    taxable   year.    Application   shall  be  made  during  the
SB35 Enrolled               -7-                LRB9000131KRpk
 1    application period in effect for the county  of  his  or  her
 2    residence.
 3        The  Chief  County  Assessment  Officer may determine the
 4    eligibility of a life  care  facility  that  qualifies  as  a
 5    cooperative  to receive the benefits provided by this Section
 6    by use  of  an  affidavit,  application,  visual  inspection,
 7    questionnaire,  or other reasonable method in order to insure
 8    that  the  tax  savings  resulting  from  the  exemption  are
 9    credited by  the  management  firm  to  the  apportioned  tax
10    liability  of  each  qualifying  resident.   The Chief County
11    Assessment Officer may  request  reasonable  proof  that  the
12    management firm has so credited that exemption.
13        Except  as  provided  in  this  Section,  all information
14    received by  the  chief  county  assessment  officer  or  the
15    Department  from  applications  filed  under this Section, or
16    from any investigation conducted under the provisions of this
17    Section, shall be confidential, except for official  purposes
18    or  pursuant  to  official  procedures  for collection of any
19    State or local tax or enforcement of any  civil  or  criminal
20    penalty  or sanction imposed by this Act or by any statute or
21    ordinance imposing a State  or  local  tax.  Any  person  who
22    divulges  any  such  information  in  any  manner,  except in
23    accordance with a proper judicial order, is guilty of a Class
24    A misdemeanor.
25        Nothing contained  in  this  Section  shall  prevent  the
26    Director  or  chief county assessment officer from publishing
27    or making  available  reasonable  statistics  concerning  the
28    operation of the exemption contained in this Section in which
29    the  contents of claims are grouped into aggregates in such a
30    way that information contained in any individual claim  shall
31    not be disclosed.
32    (Source:  P.A.  88-669,  eff. 11-29-94; 88-682, eff. 1-13-95;
33    89-62, eff. 1-1-96; 89-426, eff. 6-1-96; 89-557, eff. 1-1-97;
34    89-581, eff. 1-1-97; 89-626, eff. 8-9-96; revised 9-3-96.)
SB35 Enrolled               -8-                LRB9000131KRpk
 1        Section 99.  Effective date.  This Act takes effect  upon
 2    becoming law.

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