State of Illinois
91st General Assembly

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 1        AN ACT concerning property taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Section 15-170 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,  to a maximum reduction set
10    forth below from  the  property's  value,  as   equalized  or
11    assessed  by  the Department, is granted for property that is
12    occupied as a residence by a person 65 years of age or  older
13    who  is  liable  for paying real estate taxes on the property
14    and is an owner of record of the property or has a  legal  or
15    equitable   interest   therein  as  evidenced  by  a  written
16    instrument, except for a leasehold  interest,  other  than  a
17    leasehold interest of land on which a single family residence
18    is  located,  which is occupied as a residence by a person 65
19    years or older who has an ownership interest therein,  legal,
20    equitable  or  as  a lessee, and on which he or she is liable
21    for the payment  of  property  taxes.  For  assessment  years
22    before  the 1999 assessment year, the maximum reduction shall
23    be $2,500 in counties with 3,000,000 or more inhabitants  and
24    $2,000  in  all  other counties. For the 1999 assessment year
25    and thereafter, the maximum reduction shall be $5,000 in  all
26    counties.  For land improved with an apartment building owned
27    and operated as a cooperative or a building which is  a  life
28    care  facility which shall be considered to be a cooperative,
29    the maximum reduction from the  value  of  the  property,  as
30    equalized  by  the  Department,  shall  be  multiplied by the
31    number of apartments or units occupied by a person  65  years
                            -2-                LRB9105018PTpk
 1    of  age or older who is liable, by contract with the owner or
 2    owners of  record, for paying property taxes on the  property
 3    and is an owner of record of a legal or equitable interest in
 4    the  cooperative  apartment  building, other than a leasehold
 5    interest. In a cooperative where a homestead   exemption  has
 6    been  granted,  the cooperative association or its management
 7    firm shall credit the savings resulting from  that  exemption
 8    only  to  the  apportioned  tax  liability  of  the owner who
 9    qualified for  the  exemption.    Any  person  who  willfully
10    refuses to so credit the savings shall be guilty of a Class B
11    misdemeanor.  Under  this  Section  and Section 15-175, "life
12    care facility" means a facility as defined in  Section  2  of
13    the  Life  Care  Facilities Act, with which the applicant for
14    the homestead exemption has a life care contract  as  defined
15    in  that  Act,  which  requires the applicant to pay property
16    taxes.
17        When a homestead exemption has been  granted  under  this
18    Section  and  the  person  qualifying  subsequently becomes a
19    resident of a facility licensed under the Nursing  Home  Care
20    Act,  the  exemption  shall continue so long as the residence
21    continues to be occupied by the qualifying person's spouse if
22    the spouse is 65 years of age or older, or if  the  residence
23    remains unoccupied but is still owned by the person qualified
24    for the homestead exemption.
25        A  person  who will be 65 years of age during the current
26    assessment year shall be eligible to apply for the  homestead
27    exemption  during that assessment year.  Application shall be
28    made during the application period in effect for  the  county
29    of his residence.
30        The  assessor  or  chief  county  assessment  officer may
31    determine the eligibility of a life care facility to  receive
32    the   benefits   provided  by  this  Section,  by  affidavit,
33    application,  visual  inspection,  questionnaire   or   other
34    reasonable  methods  in  order to insure that the tax savings
                            -3-                LRB9105018PTpk
 1    resulting from the exemption are credited by  the  management
 2    firm  to  the  apportioned  tax  liability of each qualifying
 3    resident.  The assessor may request reasonable proof that the
 4    management firm has so credited the exemption.
 5        The chief county assessment officer of each  county  with
 6    less  than 3,000,000 inhabitants shall provide to each person
 7    allowed a homestead exemption under this Section  a  form  to
 8    designate  any  other  person  to  receive a duplicate of any
 9    notice of delinquency in the payment of  taxes  assessed  and
10    levied  under  this  Code  on  the  property  of  the  person
11    receiving  the  exemption.  The duplicate notice  shall be in
12    addition to the notice required to be provided to the  person
13    receiving  the  exemption,  and  shall be given in the manner
14    required by this Code.  The person filing the request for the
15    duplicate  notice  shall  pay  a   fee   of   $5   to   cover
16    administrative  costs  to  the supervisor of assessments, who
17    shall then file the  executed  designation  with  the  county
18    collector.   Notwithstanding any other provision of this Code
19    to the contrary, the filing of such an  executed  designation
20    requires the county collector to provide duplicate notices as
21    indicated by the designation.  A designation may be rescinded
22    by  the  person who executed such designation at any time, in
23    the manner and form required by the chief  county  assessment
24    officer.
25        The  assessor  or  chief  county  assessment  officer may
26    determine the eligibility of residential property to  receive
27    the   homestead   exemption   provided  by  this  Section  by
28    application,  visual  inspection,  questionnaire   or   other
29    reasonable  methods.   The  determination  shall  be  made in
30    accordance with guidelines established by the Department.
31        In counties with less  than  3,000,000  inhabitants,  the
32    county  board  may by resolution provide that if a person has
33    been granted a homestead exemption under  this  Section,  the
34    person qualifying need not reapply for the exemption.
                            -4-                LRB9105018PTpk
 1        In  counties with less than 3,000,000 inhabitants, if the
 2    assessor or chief county assessment officer  requires  annual
 3    application  for verification of eligibility for an exemption
 4    once granted under this Section,  the  application  shall  be
 5    mailed to the taxpayer.
 6        The  assessor  or  chief  county assessment officer shall
 7    notify each person who qualifies for an exemption under  this
 8    Section that the person may also qualify for deferral of real
 9    estate  taxes  under  the  Senior  Citizens  Real  Estate Tax
10    Deferral Act.  The notice shall set forth the  qualifications
11    needed  for  deferral  of  real estate taxes, the address and
12    telephone number of county collector, and  a  statement  that
13    applications  for  deferral  of  real  estate  taxes  may  be
14    obtained from the county collector.
15    (Source: P.A. 89-412, eff. 11-17-95; 90-471, eff. 8-17-97.)

16        Section  90.  The State Mandates Act is amended by adding
17    Section 8.23 as follows:

18        (30 ILCS 805/8.23 new)
19        Sec. 8.23. Exempt mandate.   Notwithstanding  Sections  6
20    and  8 of this Act, no reimbursement by the State is required
21    for  the  implementation  of  any  mandate  created  by  this
22    amendatory Act of the 91st General Assembly.

23        Section 99.  Effective date.  This Act takes effect  upon
24    becoming law.

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