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91_HB2679
LRB9104128PTpk
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. If in any subsequent taxable year for which the
30 applicant applies and qualifies for the exemption the
31 equalized assessed value of the residence is less than the
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1 equalized assessed value in the existing base year, then that
2 subsequent taxable year shall become the base year until a
3 new base year is established under the terms of this
4 paragraph. For taxable year 1999 only, the Chief County
5 Assessment Officer shall review (i) all taxable years for
6 which the applicant applied and qualified for the exemption
7 and (ii) the existing base year. The assessment officer
8 shall select as the new base year the year with the lowest
9 equalized assessed value. The selected year shall be the
10 base year for taxable year 1999 and thereafter until a new
11 base year is established under the terms of this paragraph.
12 "Chief County Assessment Officer" means the County
13 Assessor or Supervisor of Assessments of the county in which
14 the property is located.
15 "Equalized assessed value" means the assessed value as
16 equalized by the Illinois Department of Revenue.
17 "Household" means the applicant, the spouse of the
18 applicant, and all persons using the residence of the
19 applicant as their principal place of residence.
20 "Household income" means the combined income of the
21 members of a household for the calendar year preceding the
22 taxable year.
23 "Income" has the same meaning as provided in Section 3.07
24 of the Senior Citizens and Disabled Persons Property Tax
25 Relief and Pharmaceutical Assistance Act.
26 "Internal Revenue Code of 1986" means the United States
27 Internal Revenue Code of 1986 or any successor law or laws
28 relating to federal income taxes in effect for the year
29 preceding the taxable year.
30 "Life care facility that qualifies as a cooperative"
31 means a facility as defined in Section 2 of the Life Care
32 Facilities Act.
33 "Residence" means the principal dwelling place and
34 appurtenant structures used for residential purposes in this
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1 State occupied on January 1 of the taxable year by a
2 household and so much of the surrounding land, constituting
3 the parcel upon which the dwelling place is situated, as is
4 used for residential purposes. If the Chief County Assessment
5 Officer has established a specific legal description for a
6 portion of property constituting the residence, then that
7 portion of property shall be deemed the residence for the
8 purposes of this Section.
9 "Taxable year" means the calendar year during which ad
10 valorem property taxes payable in the next succeeding year
11 are levied.
12 (c) Beginning in taxable year 1994, a senior citizens
13 assessment freeze homestead exemption is granted for real
14 property that is improved with a permanent structure that is
15 occupied as a residence by an applicant who (i) is 65 years
16 of age or older during the taxable year, (ii) has a household
17 income of $35,000 or less, (iii) is liable for paying real
18 property taxes on the property, and (iv) is an owner of
19 record of the property or has a legal or equitable interest
20 in the property as evidenced by a written instrument. This
21 homestead exemption shall also apply to a leasehold interest
22 in a parcel of property improved with a permanent structure
23 that is a single family residence that is occupied as a
24 residence by a person who (i) is 65 years of age or older
25 during the taxable year, (ii) has a household income of
26 $35,000 or less, (iii) has a legal or equitable ownership
27 interest in the property as lessee, and (iv) is liable for
28 the payment of real property taxes on that property.
29 The amount of this exemption shall be the equalized
30 assessed value of the residence in the taxable year for which
31 application is made minus the base amount.
32 When the applicant is a surviving spouse of an applicant
33 for a prior year for the same residence for which an
34 exemption under this Section has been granted, the base year
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1 and base amount for that residence are the same as for the
2 applicant for the prior year.
3 Each year at the time the assessment books are certified
4 to the County Clerk, the Board of Review or Board of Appeals
5 shall give to the County Clerk a list of the assessed values
6 of improvements on each parcel qualifying for this exemption
7 that were added after the base year for this parcel and that
8 increased the assessed value of the property.
9 In the case of land improved with an apartment building
10 owned and operated as a cooperative or a building that is a
11 life care facility that qualifies as a cooperative, the
12 maximum reduction from the equalized assessed value of the
13 property is limited to the sum of the reductions calculated
14 for each unit occupied as a residence by a person or persons
15 65 years of age or older with a household income of $35,000
16 or less who is liable, by contract with the owner or owners
17 of record, for paying real property taxes on the property and
18 who is an owner of record of a legal or equitable interest in
19 the cooperative apartment building, other than a leasehold
20 interest. In the instance of a cooperative where a homestead
21 exemption has been granted under this Section, the
22 cooperative association or its management firm shall credit
23 the savings resulting from that exemption only to the
24 apportioned tax liability of the owner who qualified for the
25 exemption. Any person who willfully refuses to credit that
26 savings to an owner who qualifies for the exemption is guilty
27 of a Class B misdemeanor.
28 When a homestead exemption has been granted under this
29 Section and an applicant then becomes a resident of a
30 facility licensed under the Nursing Home Care Act, the
31 exemption shall be granted in subsequent years so long as the
32 residence (i) continues to be occupied by the qualified
33 applicant's spouse or (ii) if remaining unoccupied, is still
34 owned by the qualified applicant for the homestead exemption.
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1 Beginning January 1, 1997, when an individual dies who
2 would have qualified for an exemption under this Section, and
3 the surviving spouse does not independently qualify for this
4 exemption because of age, the exemption under this Section
5 shall be granted to the surviving spouse for the taxable year
6 preceding and the taxable year of the death, provided that,
7 except for age, the surviving spouse meets all other
8 qualifications for the granting of this exemption for those
9 years.
10 When married persons maintain separate residences, the
11 exemption provided for in this Section may be claimed by only
12 one of such persons and for only one residence.
13 For taxable year 1994 only, in counties having less than
14 3,000,000 inhabitants, to receive the exemption, a person
15 shall submit an application by February 15, 1995 to the Chief
16 County Assessment Officer of the county in which the property
17 is located. In counties having 3,000,000 or more
18 inhabitants, for taxable year 1994 and all subsequent taxable
19 years, to receive the exemption, a person may submit an
20 application to the Chief County Assessment Officer of the
21 county in which the property is located during such period as
22 may be specified by the Chief County Assessment Officer. The
23 Chief County Assessment Officer in counties of 3,000,000 or
24 more inhabitants shall annually give notice of the
25 application period by mail or by publication. In counties
26 having less than 3,000,000 inhabitants, beginning with
27 taxable year 1995 and thereafter, to receive the exemption, a
28 person shall submit an application by July 1 of each taxable
29 year to the Chief County Assessment Officer of the county in
30 which the property is located. A county may, by ordinance,
31 establish a date for submission of applications that is
32 different than July 1. The applicant shall submit with the
33 application an affidavit of the applicant's total household
34 income, age, marital status (and if married the name and
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1 address of the applicant's spouse, if known), and principal
2 dwelling place of members of the household on January 1 of
3 the taxable year. The Department shall establish, by rule, a
4 method for verifying the accuracy of affidavits filed by
5 applicants under this Section. The applications shall be
6 clearly marked as applications for the Senior Citizens
7 Assessment Freeze Homestead Exemption.
8 Notwithstanding any other provision to the contrary, in
9 counties having fewer than 3,000,000 inhabitants, if an
10 applicant fails to file the application required by this
11 Section in a timely manner and this failure to file is due to
12 a mental or physical condition sufficiently severe so as to
13 render the applicant incapable of filing the application in a
14 timely manner, the Chief County Assessment Officer may extend
15 the filing deadline for a period of 30 days after the
16 applicant regains the capability to file the application, but
17 in no case may the filing deadline be extended beyond 3
18 months of the original filing deadline. In order to receive
19 the extension provided in this paragraph, the applicant shall
20 provide the Chief County Assessment Officer with a signed
21 statement from the applicant's physician stating the nature
22 and extent of the condition, that, in the physician's
23 opinion, the condition was so severe that it rendered the
24 applicant incapable of filing the application in a timely
25 manner, and the date on which the applicant regained the
26 capability to file the application.
27 Beginning January 1, 1998, notwithstanding any other
28 provision to the contrary, in counties having fewer than
29 3,000,000 inhabitants, if an applicant fails to file the
30 application required by this Section in a timely manner and
31 this failure to file is due to a mental or physical condition
32 sufficiently severe so as to render the applicant incapable
33 of filing the application in a timely manner, the Chief
34 County Assessment Officer may extend the filing deadline for
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1 a period of 3 months. In order to receive the extension
2 provided in this paragraph, the applicant shall provide the
3 Chief County Assessment Officer with a signed statement from
4 the applicant's physician stating the nature and extent of
5 the condition, and that, in the physician's opinion, the
6 condition was so severe that it rendered the applicant
7 incapable of filing the application in a timely manner.
8 In counties having less than 3,000,000 inhabitants, if an
9 applicant was denied an exemption in taxable year 1994 and
10 the denial occurred due to an error on the part of an
11 assessment official, or his or her agent or employee, then
12 beginning in taxable year 1997 the applicant's base year, for
13 purposes of determining the amount of the exemption, shall be
14 1993 rather than 1994. In addition, in taxable year 1997, the
15 applicant's exemption shall also include an amount equal to
16 (i) the amount of any exemption denied to the applicant in
17 taxable year 1995 as a result of using 1994, rather than
18 1993, as the base year, (ii) the amount of any exemption
19 denied to the applicant in taxable year 1996 as a result of
20 using 1994, rather than 1993, as the base year, and (iii) the
21 amount of the exemption erroneously denied for taxable year
22 1994.
23 For purposes of this Section, a person who will be 65
24 years of age during the current taxable year shall be
25 eligible to apply for the homestead exemption during that
26 taxable year. Application shall be made during the
27 application period in effect for the county of his or her
28 residence.
29 The Chief County Assessment Officer may determine the
30 eligibility of a life care facility that qualifies as a
31 cooperative to receive the benefits provided by this Section
32 by use of an affidavit, application, visual inspection,
33 questionnaire, or other reasonable method in order to insure
34 that the tax savings resulting from the exemption are
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1 credited by the management firm to the apportioned tax
2 liability of each qualifying resident. The Chief County
3 Assessment Officer may request reasonable proof that the
4 management firm has so credited that exemption.
5 Except as provided in this Section, all information
6 received by the chief county assessment officer or the
7 Department from applications filed under this Section, or
8 from any investigation conducted under the provisions of this
9 Section, shall be confidential, except for official purposes
10 or pursuant to official procedures for collection of any
11 State or local tax or enforcement of any civil or criminal
12 penalty or sanction imposed by this Act or by any statute or
13 ordinance imposing a State or local tax. Any person who
14 divulges any such information in any manner, except in
15 accordance with a proper judicial order, is guilty of a Class
16 A misdemeanor.
17 Nothing contained in this Section shall prevent the
18 Director or chief county assessment officer from publishing
19 or making available reasonable statistics concerning the
20 operation of the exemption contained in this Section in which
21 the contents of claims are grouped into aggregates in such a
22 way that information contained in any individual claim shall
23 not be disclosed.
24 (d) Each Chief County Assessment Officer shall annually
25 publish a notice of availability of the exemption provided
26 under this Section. The notice shall be published at least
27 60 days but no more than 75 days prior to the date on which
28 the application must be submitted to the Chief County
29 Assessment Officer of the county in which the property is
30 located. The notice shall appear in a newspaper of general
31 circulation in the county.
32 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
33 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
34 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
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1 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
2 90-655, eff. 7-30-98.)
3 Section 99. Effective date. This Act takes effect upon
4 becoming law.