State of Illinois
91st General Assembly
Legislation

   [ Search ]   [ Legislation ]
[ Home ]   [ Back ]   [ Bottom ]


[ Engrossed ]

91_SB0373

 
                                               LRB9100580PTpk

 1        AN ACT concerning senior citizens.

 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 15-172 as follows:

 6        (35 ILCS 200/15-172)
 7        Sec. 15-172. Senior Citizens Assessment Freeze  Homestead
 8    Exemption.
 9        (a)  This  Section  may  be  cited as the Senior Citizens
10    Assessment Freeze Homestead Exemption.
11        (b)  As used in this Section:
12        "Applicant"  means  an  individual  who  has   filed   an
13    application under this Section.
14        "Base  amount"  means  the  base  year equalized assessed
15    value of  the  residence  plus  the  first  year's  equalized
16    assessed  value of any added improvements which increased the
17    assessed value of the residence after the base year.
18        "Base year" means the taxable year prior to  the  taxable
19    year  for which the applicant first qualifies and applies for
20    the exemption provided that in the  prior  taxable  year  the
21    property  was  improved  with  a permanent structure that was
22    occupied as a residence by the applicant who was  liable  for
23    paying real property taxes on the property and who was either
24    (i)  an  owner  of  record  of  the  property or had legal or
25    equitable interest in the property as evidenced by a  written
26    instrument  or  (ii)  had  a legal or equitable interest as a
27    lessee in the parcel  of  property  that  was  single  family
28    residence.
29        "Chief   County  Assessment  Officer"  means  the  County
30    Assessor or Supervisor of Assessments of the county in  which
31    the property is located.
 
                            -2-                LRB9100580PTpk
 1        "Equalized  assessed  value"  means the assessed value as
 2    equalized by the Illinois Department of Revenue.
 3        "Household"  means  the  applicant,  the  spouse  of  the
 4    applicant,  and  all  persons  using  the  residence  of  the
 5    applicant as their principal place of residence.
 6        "Household income"  means  the  combined  income  of  the
 7    members  of  a  household for the calendar year preceding the
 8    taxable year.
 9        "Income" has the same meaning as provided in Section 3.07
10    of the Senior Citizens  and  Disabled  Persons  Property  Tax
11    Relief and Pharmaceutical Assistance Act.
12        "Internal  Revenue  Code of 1986" means the United States
13    Internal Revenue Code of 1986 or any successor  law  or  laws
14    relating  to  federal  income  taxes  in  effect for the year
15    preceding the taxable year.
16        "Life care facility  that  qualifies  as  a  cooperative"
17    means  a  facility  as  defined in Section 2 of the Life Care
18    Facilities Act.
19        "Residence"  means  the  principal  dwelling  place   and
20    appurtenant  structures used for residential purposes in this
21    State occupied  on  January  1  of  the  taxable  year  by  a
22    household  and  so much of the surrounding land, constituting
23    the parcel upon which the dwelling place is situated,  as  is
24    used for residential purposes. If the Chief County Assessment
25    Officer  has  established  a specific legal description for a
26    portion of property constituting  the  residence,  then  that
27    portion  of  property  shall  be deemed the residence for the
28    purposes of this Section.
29        "Taxable year" means the calendar year  during  which  ad
30    valorem  property  taxes  payable in the next succeeding year
31    are levied.
32        (c)  Beginning in taxable year 1994,  a  senior  citizens
33    assessment  freeze  homestead  exemption  is granted for real
34    property that is improved with a permanent structure that  is
 
                            -3-                LRB9100580PTpk
 1    occupied  as  a residence by an applicant who (i) is 65 years
 2    of age or older during the taxable year, (ii) has a household
 3    income of $35,000 or less, subject to  adjustment,  (iii)  is
 4    liable  for  paying  real property taxes on the property, and
 5    (iv) is an owner of record of the property or has a legal  or
 6    equitable  interest in the property as evidenced by a written
 7    instrument. This homestead exemption shall also  apply  to  a
 8    leasehold  interest  in  a parcel of property improved with a
 9    permanent structure that is a single family residence that is
10    occupied as a residence by a person who (i) is  65  years  of
11    age  or  older  during the taxable year, (ii) has a household
12    income of $35,000 or less, subject to adjustment, (iii) has a
13    legal or equitable ownership  interest  in  the  property  as
14    lessee,  and  (iv) is liable for the payment of real property
15    taxes on that property. Beginning in taxable year  1999,  the
16    household income limitation shall be adjusted annually by the
17    Department  of  Revenue  to reflect increases in the Consumer
18    Price Index reported by the Bureau of  Labor  Statistics   of
19    the  federal Department of Labor or its successor agency.  If
20    this Consumer Price Index ceases to  be  reported,  then  the
21    Department of Revenue shall designate a comparable substitute
22    index by rule.
23        The  amount  of  this  exemption  shall  be the equalized
24    assessed value of the residence in the taxable year for which
25    application is made minus the base amount.
26        When the applicant is a surviving spouse of an  applicant
27    for  a  prior  year  for  the  same  residence  for  which an
28    exemption under this Section has been granted, the base  year
29    and  base  amount  for that residence are the same as for the
30    applicant for the prior year.
31        Each year at the time the assessment books are  certified
32    to  the County Clerk, the Board of Review or Board of Appeals
33    shall give to the County Clerk a list of the assessed  values
34    of  improvements on each parcel qualifying for this exemption
 
                            -4-                LRB9100580PTpk
 1    that were added after the base year for this parcel and  that
 2    increased the assessed value of the property.
 3        In  the  case of land improved with an apartment building
 4    owned and operated as a cooperative or a building that  is  a
 5    life  care  facility  that  qualifies  as  a cooperative, the
 6    maximum reduction from the equalized assessed  value  of  the
 7    property  is  limited to the sum of the reductions calculated
 8    for each unit occupied as a residence by a person or  persons
 9    65  years  of age or older with a household income of $35,000
10    or less, subject to adjustment, who is  liable,  by  contract
11    with  the owner or owners of record, for paying real property
12    taxes on the property and who is an  owner  of  record  of  a
13    legal  or  equitable  interest  in  the cooperative apartment
14    building, other  than  a  leasehold  interest.  Beginning  in
15    taxable  year  1999, the household income limitation shall be
16    adjusted annually by the Department  of  Revenue  to  reflect
17    increases  in the Consumer Price Index reported by the Bureau
18    of Labor Statistics  of the federal Department  of  Labor  or
19    its successor agency.  If this Consumer Price Index ceases to
20    be reported, then the Department of Revenue shall designate a
21    comparable  substitute  index  by  rule. In the instance of a
22    cooperative where a  homestead  exemption  has  been  granted
23    under  this  Section,  the  cooperative  association  or  its
24    management  firm shall credit the savings resulting from that
25    exemption only to the apportioned tax liability of the  owner
26    who  qualified  for  the exemption.  Any person who willfully
27    refuses to credit that savings to an owner who qualifies  for
28    the exemption is guilty of a Class B misdemeanor.
29        When  a  homestead  exemption has been granted under this
30    Section and  an  applicant  then  becomes  a  resident  of  a
31    facility  licensed  under  the  Nursing  Home  Care  Act, the
32    exemption shall be granted in subsequent years so long as the
33    residence (i) continues  to  be  occupied  by  the  qualified
34    applicant's  spouse or (ii) if remaining unoccupied, is still
 
                            -5-                LRB9100580PTpk
 1    owned by the qualified applicant for the homestead exemption.
 2        Beginning January 1, 1997, when an  individual  dies  who
 3    would have qualified for an exemption under this Section, and
 4    the  surviving spouse does not independently qualify for this
 5    exemption because of age, the exemption  under  this  Section
 6    shall be granted to the surviving spouse for the taxable year
 7    preceding  and  the taxable year of the death, provided that,
 8    except  for  age,  the  surviving  spouse  meets  all   other
 9    qualifications  for  the granting of this exemption for those
10    years.
11        When married persons maintain  separate  residences,  the
12    exemption provided for in this Section may be claimed by only
13    one of such persons and for only one residence.
14        For  taxable year 1994 only, in counties having less than
15    3,000,000 inhabitants, to receive  the  exemption,  a  person
16    shall submit an application by February 15, 1995 to the Chief
17    County Assessment Officer of the county in which the property
18    is   located.    In   counties   having   3,000,000  or  more
19    inhabitants, for taxable year 1994 and all subsequent taxable
20    years, to receive the  exemption,  a  person  may  submit  an
21    application  to  the  Chief  County Assessment Officer of the
22    county in which the property is located during such period as
23    may be specified by the Chief County Assessment Officer.  The
24    Chief County Assessment Officer in counties of  3,000,000  or
25    more   inhabitants   shall   annually   give  notice  of  the
26    application period by mail or by  publication.   In  counties
27    having   less  than  3,000,000  inhabitants,  beginning  with
28    taxable year 1995 and thereafter, to receive the exemption, a
29    person shall submit an application by July 1 of each  taxable
30    year  to the Chief County Assessment Officer of the county in
31    which the property is located.  A county may,  by  ordinance,
32    establish  a  date  for  submission  of  applications that is
33    different than July 1. The applicant shall  submit  with  the
34    application  an  affidavit of the applicant's total household
 
                            -6-                LRB9100580PTpk
 1    income, age, marital status (and  if  married  the  name  and
 2    address  of  the applicant's spouse, if known), and principal
 3    dwelling place of members of the household on  January  1  of
 4    the  taxable year. The Department shall establish, by rule, a
 5    method for verifying the  accuracy  of  affidavits  filed  by
 6    applicants  under  this  Section.  The  applications shall be
 7    clearly  marked  as  applications  for  the  Senior  Citizens
 8    Assessment Freeze Homestead Exemption.
 9        Notwithstanding any other provision to the  contrary,  in
10    counties  having  fewer  than  3,000,000  inhabitants,  if an
11    applicant fails to file  the  application  required  by  this
12    Section in a timely manner and this failure to file is due to
13    a  mental  or physical condition sufficiently severe so as to
14    render the applicant incapable of filing the application in a
15    timely manner, the Chief County Assessment Officer may extend
16    the filing deadline  for  a  period  of  30  days  after  the
17    applicant regains the capability to file the application, but
18    in  no  case  may  the  filing  deadline be extended beyond 3
19    months of the original filing deadline.  In order to  receive
20    the extension provided in this paragraph, the applicant shall
21    provide  the  Chief  County  Assessment Officer with a signed
22    statement from the applicant's physician stating  the  nature
23    and  extent  of  the  condition,  that,  in  the  physician's
24    opinion,  the  condition  was  so severe that it rendered the
25    applicant incapable of filing the  application  in  a  timely
26    manner,  and  the  date  on  which the applicant regained the
27    capability to file the application.
28        Beginning January  1,  1998,  notwithstanding  any  other
29    provision  to  the  contrary,  in  counties having fewer than
30    3,000,000 inhabitants, if an  applicant  fails  to  file  the
31    application  required  by this Section in a timely manner and
32    this failure to file is due to a mental or physical condition
33    sufficiently severe so as to render the  applicant  incapable
34    of  filing  the  application  in  a  timely manner, the Chief
 
                            -7-                LRB9100580PTpk
 1    County Assessment Officer may extend the filing deadline  for
 2    a  period  of  3  months.   In order to receive the extension
 3    provided in this paragraph, the applicant shall  provide  the
 4    Chief  County Assessment Officer with a signed statement from
 5    the applicant's physician stating the nature  and  extent  of
 6    the  condition,  and  that,  in  the physician's opinion, the
 7    condition was  so  severe  that  it  rendered  the  applicant
 8    incapable of filing the application in a timely manner.
 9        In counties having less than 3,000,000 inhabitants, if an
10    applicant  was  denied  an exemption in taxable year 1994 and
11    the denial occurred due  to  an  error  on  the  part  of  an
12    assessment  official,  or  his or her agent or employee, then
13    beginning in taxable year 1997 the applicant's base year, for
14    purposes of determining the amount of the exemption, shall be
15    1993 rather than 1994. In addition, in taxable year 1997, the
16    applicant's exemption shall also include an amount  equal  to
17    (i)  the  amount  of any exemption denied to the applicant in
18    taxable year 1995 as a result  of  using  1994,  rather  than
19    1993,  as  the  base  year,  (ii) the amount of any exemption
20    denied to the applicant in taxable year 1996 as a  result  of
21    using 1994, rather than 1993, as the base year, and (iii) the
22    amount  of  the exemption erroneously denied for taxable year
23    1994.
24        For purposes of this Section, a person  who  will  be  65
25    years  of  age  during  the  current  taxable  year  shall be
26    eligible to apply for the  homestead  exemption  during  that
27    taxable   year.    Application   shall  be  made  during  the
28    application period in effect for the county  of  his  or  her
29    residence.
30        The  Chief  County  Assessment  Officer may determine the
31    eligibility of a life  care  facility  that  qualifies  as  a
32    cooperative  to receive the benefits provided by this Section
33    by use  of  an  affidavit,  application,  visual  inspection,
34    questionnaire,  or other reasonable method in order to insure
 
                            -8-                LRB9100580PTpk
 1    that  the  tax  savings  resulting  from  the  exemption  are
 2    credited by  the  management  firm  to  the  apportioned  tax
 3    liability  of  each  qualifying  resident.   The Chief County
 4    Assessment Officer may  request  reasonable  proof  that  the
 5    management firm has so credited that exemption.
 6        Except  as  provided  in  this  Section,  all information
 7    received by  the  chief  county  assessment  officer  or  the
 8    Department  from  applications  filed  under this Section, or
 9    from any investigation conducted under the provisions of this
10    Section, shall be confidential, except for official  purposes
11    or  pursuant  to  official  procedures  for collection of any
12    State or local tax or enforcement of any  civil  or  criminal
13    penalty  or sanction imposed by this Act or by any statute or
14    ordinance imposing a State  or  local  tax.  Any  person  who
15    divulges  any  such  information  in  any  manner,  except in
16    accordance with a proper judicial order, is guilty of a Class
17    A misdemeanor.
18        Nothing contained  in  this  Section  shall  prevent  the
19    Director  or  chief county assessment officer from publishing
20    or making  available  reasonable  statistics  concerning  the
21    operation of the exemption contained in this Section in which
22    the  contents of claims are grouped into aggregates in such a
23    way that information contained in any individual claim  shall
24    not be disclosed.
25        (d)  Each  Chief County Assessment Officer shall annually
26    publish a notice of availability of  the  exemption  provided
27    under  this  Section.  The notice shall be published at least
28    60 days but no more than 75 days prior to the date  on  which
29    the  application  must  be  submitted  to  the  Chief  County
30    Assessment  Officer  of  the  county in which the property is
31    located.  The notice shall appear in a newspaper  of  general
32    circulation in the county.
33    (Source:  P.A.  89-62,  eff.  1-1-96;  89-426,  eff.  6-1-96;
34    89-557,  eff.  1-1-97;  89-581,  eff.  1-1-97;  89-626,  eff.
 
                            -9-                LRB9100580PTpk
 1    8-9-96;  90-14,  eff.  7-1-97;  90-204, eff. 7-25-97; 90-523,
 2    eff. 11-13-97; 90-524,  eff.  1-1-98;  90-531,  eff.  1-1-98;
 3    90-655, eff. 7-30-98.)

 4        Section  90.  The State Mandates Act is amended by adding
 5    Section 8.23 as follows:

 6        (30 ILCS 805/8.23 new)
 7        Sec. 8.23. Exempt mandate.   Notwithstanding  Sections  6
 8    and  8 of this Act, no reimbursement by the State is required
 9    for  the  implementation  of  any  mandate  created  by  this
10    amendatory Act of 1999.

11        Section 99.  Effective date.  This Act takes effect  upon
12    becoming law.

[ Top ]