IL
Illinois House Bill HB1058

Illinois 2023-2024 Regular Session

Illinois House Bill HB1058 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1058 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-175 Amends the Property Tax Code. Provides that property improved with a single family residence that is occupied as a principal dwelling place by an immediate family member of the property owner also qualifies for the general homestead exemption. Provides that "immediate family member" means a parent, grandparent, child, grandchild, or sibling of the property owner. Contains provisions imposing a civil penalty if a person knowingly misrepresents himself or herself as an immediate family member of the property owner when applying for a general homestead exemption. Effective immediately. LRB103 00016 HLH 45016 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1058 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-175 35 ILCS 200/15-175 Amends the Property Tax Code. Provides that property improved with a single family residence that is occupied as a principal dwelling place by an immediate family member of the property owner also qualifies for the general homestead exemption. Provides that "immediate family member" means a parent, grandparent, child, grandchild, or sibling of the property owner. Contains provisions imposing a civil penalty if a person knowingly misrepresents himself or herself as an immediate family member of the property owner when applying for a general homestead exemption. Effective immediately. LRB103 00016 HLH 45016 b LRB103 00016 HLH 45016 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1058 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/15-175 35 ILCS 200/15-175
44 35 ILCS 200/15-175
55 Amends the Property Tax Code. Provides that property improved with a single family residence that is occupied as a principal dwelling place by an immediate family member of the property owner also qualifies for the general homestead exemption. Provides that "immediate family member" means a parent, grandparent, child, grandchild, or sibling of the property owner. Contains provisions imposing a civil penalty if a person knowingly misrepresents himself or herself as an immediate family member of the property owner when applying for a general homestead exemption. Effective immediately.
66 LRB103 00016 HLH 45016 b LRB103 00016 HLH 45016 b
77 LRB103 00016 HLH 45016 b
88 A BILL FOR
99 HB1058LRB103 00016 HLH 45016 b HB1058 LRB103 00016 HLH 45016 b
1010 HB1058 LRB103 00016 HLH 45016 b
1111 1 AN ACT concerning revenue.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Property Tax Code is amended by changing
1515 5 Section 15-175 as follows:
1616 6 (35 ILCS 200/15-175)
1717 7 Sec. 15-175. General homestead exemption.
1818 8 (a) Except as provided in Sections 15-176 and 15-177,
1919 9 homestead property is entitled to an annual homestead
2020 10 exemption limited, except as described here with relation to
2121 11 cooperatives or life care facilities, to a reduction in the
2222 12 equalized assessed value of homestead property equal to the
2323 13 increase in equalized assessed value for the current
2424 14 assessment year above the equalized assessed value of the
2525 15 property for 1977, up to the maximum reduction set forth
2626 16 below. If however, the 1977 equalized assessed value upon
2727 17 which taxes were paid is subsequently determined by local
2828 18 assessing officials, the Property Tax Appeal Board, or a court
2929 19 to have been excessive, the equalized assessed value which
3030 20 should have been placed on the property for 1977 shall be used
3131 21 to determine the amount of the exemption.
3232 22 (b) Except as provided in Section 15-176, the maximum
3333 23 reduction before taxable year 2004 shall be $4,500 in counties
3434
3535
3636
3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1058 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED:
3838 35 ILCS 200/15-175 35 ILCS 200/15-175
3939 35 ILCS 200/15-175
4040 Amends the Property Tax Code. Provides that property improved with a single family residence that is occupied as a principal dwelling place by an immediate family member of the property owner also qualifies for the general homestead exemption. Provides that "immediate family member" means a parent, grandparent, child, grandchild, or sibling of the property owner. Contains provisions imposing a civil penalty if a person knowingly misrepresents himself or herself as an immediate family member of the property owner when applying for a general homestead exemption. Effective immediately.
4141 LRB103 00016 HLH 45016 b LRB103 00016 HLH 45016 b
4242 LRB103 00016 HLH 45016 b
4343 A BILL FOR
4444
4545
4646
4747
4848
4949 35 ILCS 200/15-175
5050
5151
5252
5353 LRB103 00016 HLH 45016 b
5454
5555
5656
5757
5858
5959
6060
6161
6262
6363 HB1058 LRB103 00016 HLH 45016 b
6464
6565
6666 HB1058- 2 -LRB103 00016 HLH 45016 b HB1058 - 2 - LRB103 00016 HLH 45016 b
6767 HB1058 - 2 - LRB103 00016 HLH 45016 b
6868 1 with 3,000,000 or more inhabitants and $3,500 in all other
6969 2 counties. Except as provided in Sections 15-176 and 15-177,
7070 3 for taxable years 2004 through 2007, the maximum reduction
7171 4 shall be $5,000, for taxable year 2008, the maximum reduction
7272 5 is $5,500, and, for taxable years 2009 through 2011, the
7373 6 maximum reduction is $6,000 in all counties. For taxable years
7474 7 2012 through 2016, the maximum reduction is $7,000 in counties
7575 8 with 3,000,000 or more inhabitants and $6,000 in all other
7676 9 counties. For taxable years 2017 through 2022, the maximum
7777 10 reduction is $10,000 in counties with 3,000,000 or more
7878 11 inhabitants and $6,000 in all other counties. For taxable
7979 12 years 2023 and thereafter, the maximum reduction is $10,000 in
8080 13 counties with 3,000,000 or more inhabitants, $8,000 in
8181 14 counties that are contiguous to a county of 3,000,000 or more
8282 15 inhabitants, and $6,000 in all other counties. If a county has
8383 16 elected to subject itself to the provisions of Section 15-176
8484 17 as provided in subsection (k) of that Section, then, for the
8585 18 first taxable year only after the provisions of Section 15-176
8686 19 no longer apply, for owners who, for the taxable year, have not
8787 20 been granted a senior citizens assessment freeze homestead
8888 21 exemption under Section 15-172 or a long-time occupant
8989 22 homestead exemption under Section 15-177, there shall be an
9090 23 additional exemption of $5,000 for owners with a household
9191 24 income of $30,000 or less.
9292 25 (c) In counties with fewer than 3,000,000 inhabitants, if,
9393 26 based on the most recent assessment, the equalized assessed
9494
9595
9696
9797
9898
9999 HB1058 - 2 - LRB103 00016 HLH 45016 b
100100
101101
102102 HB1058- 3 -LRB103 00016 HLH 45016 b HB1058 - 3 - LRB103 00016 HLH 45016 b
103103 HB1058 - 3 - LRB103 00016 HLH 45016 b
104104 1 value of the homestead property for the current assessment
105105 2 year is greater than the equalized assessed value of the
106106 3 property for 1977, the owner of the property shall
107107 4 automatically receive the exemption granted under this Section
108108 5 in an amount equal to the increase over the 1977 assessment up
109109 6 to the maximum reduction set forth in this Section.
110110 7 (d) If in any assessment year beginning with the 2000
111111 8 assessment year, homestead property has a pro-rata valuation
112112 9 under Section 9-180 resulting in an increase in the assessed
113113 10 valuation, a reduction in equalized assessed valuation equal
114114 11 to the increase in equalized assessed value of the property
115115 12 for the year of the pro-rata valuation above the equalized
116116 13 assessed value of the property for 1977 shall be applied to the
117117 14 property on a proportionate basis for the period the property
118118 15 qualified as homestead property during the assessment year.
119119 16 The maximum proportionate homestead exemption shall not exceed
120120 17 the maximum homestead exemption allowed in the county under
121121 18 this Section divided by 365 and multiplied by the number of
122122 19 days the property qualified as homestead property.
123123 20 (d-1) In counties with 3,000,000 or more inhabitants,
124124 21 where the chief county assessment officer provides a notice of
125125 22 discovery, if a property is not occupied by its owner as a
126126 23 principal residence as of January 1 of the current tax year,
127127 24 then the property owner shall notify the chief county
128128 25 assessment officer of that fact on a form prescribed by the
129129 26 chief county assessment officer. That notice must be received
130130
131131
132132
133133
134134
135135 HB1058 - 3 - LRB103 00016 HLH 45016 b
136136
137137
138138 HB1058- 4 -LRB103 00016 HLH 45016 b HB1058 - 4 - LRB103 00016 HLH 45016 b
139139 HB1058 - 4 - LRB103 00016 HLH 45016 b
140140 1 by the chief county assessment officer on or before March 1 of
141141 2 the collection year. If mailed, the form shall be sent by
142142 3 certified mail, return receipt requested. If the form is
143143 4 provided in person, the chief county assessment officer shall
144144 5 provide a date stamped copy of the notice. Failure to provide
145145 6 timely notice pursuant to this subsection (d-1) shall result
146146 7 in the exemption being treated as an erroneous exemption. Upon
147147 8 timely receipt of the notice for the current tax year, no
148148 9 exemption shall be applied to the property for the current tax
149149 10 year. If the exemption is not removed upon timely receipt of
150150 11 the notice by the chief assessment officer, then the error is
151151 12 considered granted as a result of a clerical error or omission
152152 13 on the part of the chief county assessment officer as
153153 14 described in subsection (h) of Section 9-275, and the property
154154 15 owner shall not be liable for the payment of interest and
155155 16 penalties due to the erroneous exemption for the current tax
156156 17 year for which the notice was filed after the date that notice
157157 18 was timely received pursuant to this subsection. Notice
158158 19 provided under this subsection shall not constitute a defense
159159 20 or amnesty for prior year erroneous exemptions.
160160 21 For the purposes of this subsection (d-1):
161161 22 "Collection year" means the year in which the first and
162162 23 second installment of the current tax year is billed.
163163 24 "Current tax year" means the year prior to the collection
164164 25 year.
165165 26 (e) The chief county assessment officer may, when
166166
167167
168168
169169
170170
171171 HB1058 - 4 - LRB103 00016 HLH 45016 b
172172
173173
174174 HB1058- 5 -LRB103 00016 HLH 45016 b HB1058 - 5 - LRB103 00016 HLH 45016 b
175175 HB1058 - 5 - LRB103 00016 HLH 45016 b
176176 1 considering whether to grant a leasehold exemption under this
177177 2 Section, require the following conditions to be met:
178178 3 (1) that a notarized application for the exemption,
179179 4 signed by both the owner and the lessee of the property,
180180 5 must be submitted each year during the application period
181181 6 in effect for the county in which the property is located;
182182 7 (2) that a copy of the lease must be filed with the
183183 8 chief county assessment officer by the owner of the
184184 9 property at the time the notarized application is
185185 10 submitted;
186186 11 (3) that the lease must expressly state that the
187187 12 lessee is liable for the payment of property taxes; and
188188 13 (4) that the lease must include the following language
189189 14 in substantially the following form:
190190 15 "Lessee shall be liable for the payment of real
191191 16 estate taxes with respect to the residence in
192192 17 accordance with the terms and conditions of Section
193193 18 15-175 of the Property Tax Code (35 ILCS 200/15-175).
194194 19 The permanent real estate index number for the
195195 20 premises is (insert number), and, according to the
196196 21 most recent property tax bill, the current amount of
197197 22 real estate taxes associated with the premises is
198198 23 (insert amount) per year. The parties agree that the
199199 24 monthly rent set forth above shall be increased or
200200 25 decreased pro rata (effective January 1 of each
201201 26 calendar year) to reflect any increase or decrease in
202202
203203
204204
205205
206206
207207 HB1058 - 5 - LRB103 00016 HLH 45016 b
208208
209209
210210 HB1058- 6 -LRB103 00016 HLH 45016 b HB1058 - 6 - LRB103 00016 HLH 45016 b
211211 HB1058 - 6 - LRB103 00016 HLH 45016 b
212212 1 real estate taxes. Lessee shall be deemed to be
213213 2 satisfying Lessee's liability for the above mentioned
214214 3 real estate taxes with the monthly rent payments as
215215 4 set forth above (or increased or decreased as set
216216 5 forth herein).".
217217 6 In addition, if there is a change in lessee, or if the
218218 7 lessee vacates the property, then the chief county assessment
219219 8 officer may require the owner of the property to notify the
220220 9 chief county assessment officer of that change.
221221 10 This subsection (e) does not apply to leasehold interests
222222 11 in property owned by a municipality.
223223 12 (f) "Homestead property" under this Section includes
224224 13 residential property that is occupied by its owner or owners
225225 14 as his or their principal dwelling place, or that is a
226226 15 leasehold interest on which a single family residence is
227227 16 situated, which is occupied as a residence by a person who has
228228 17 an ownership interest therein, legal or equitable or as a
229229 18 lessee, and on which the person is liable for the payment of
230230 19 property taxes. Beginning in tax year 2024, property improved
231231 20 with a single family residence that is occupied as a principal
232232 21 dwelling place by an immediate family member of the property
233233 22 owner is also considered "homestead property" under this
234234 23 Section. For land improved with an apartment building owned
235235 24 and operated as a cooperative, the maximum reduction from the
236236 25 equalized assessed value shall be limited to the increase in
237237 26 the value above the equalized assessed value of the property
238238
239239
240240
241241
242242
243243 HB1058 - 6 - LRB103 00016 HLH 45016 b
244244
245245
246246 HB1058- 7 -LRB103 00016 HLH 45016 b HB1058 - 7 - LRB103 00016 HLH 45016 b
247247 HB1058 - 7 - LRB103 00016 HLH 45016 b
248248 1 for 1977, up to the maximum reduction set forth above,
249249 2 multiplied by the number of apartments or units occupied by a
250250 3 person or persons who is liable, by contract with the owner or
251251 4 owners of record, for paying property taxes on the property
252252 5 and is an owner of record of a legal or equitable interest in
253253 6 the cooperative apartment building, other than a leasehold
254254 7 interest. For land improved with a life care facility, the
255255 8 maximum reduction from the value of the property, as equalized
256256 9 by the Department, shall be multiplied by the number of
257257 10 apartments or units occupied by a person or persons,
258258 11 irrespective of any legal, equitable, or leasehold interest in
259259 12 the facility, who are liable, under a life care contract with
260260 13 the owner or owners of record of the facility, for paying
261261 14 property taxes on the property. For purposes of this Section,
262262 15 the term "life care facility" has the meaning stated in
263263 16 Section 15-170.
264264 17 "Household", as used in this Section, means the owner, the
265265 18 spouse of the owner, and all persons using the residence of the
266266 19 owner as their principal place of residence.
267267 20 "Household income", as used in this Section, means the
268268 21 combined income of the members of a household for the calendar
269269 22 year preceding the taxable year.
270270 23 "Immediate family member" means a parent, grandparent,
271271 24 child, grandchild, or sibling of an individual.
272272 25 "Income", as used in this Section, has the same meaning as
273273 26 provided in Section 3.07 of the Senior Citizens and Persons
274274
275275
276276
277277
278278
279279 HB1058 - 7 - LRB103 00016 HLH 45016 b
280280
281281
282282 HB1058- 8 -LRB103 00016 HLH 45016 b HB1058 - 8 - LRB103 00016 HLH 45016 b
283283 HB1058 - 8 - LRB103 00016 HLH 45016 b
284284 1 with Disabilities Property Tax Relief Act, except that
285285 2 "income" does not include veteran's benefits.
286286 3 (g) In a cooperative or life care facility where a
287287 4 homestead exemption has been granted, the cooperative
288288 5 association or the management of the cooperative or life care
289289 6 facility shall credit the savings resulting from that
290290 7 exemption only to the apportioned tax liability of the owner
291291 8 or resident who qualified for the exemption. Any person who
292292 9 willfully refuses to so credit the savings shall be guilty of a
293293 10 Class B misdemeanor.
294294 11 (h) Where married persons maintain and reside in separate
295295 12 residences qualifying as homestead property, each residence
296296 13 shall receive 50% of the total reduction in equalized assessed
297297 14 valuation provided by this Section.
298298 15 (i) In all counties, the assessor or chief county
299299 16 assessment officer may determine the eligibility of
300300 17 residential property to receive the homestead exemption and
301301 18 the amount of the exemption by application, visual inspection,
302302 19 questionnaire or other reasonable methods. The determination
303303 20 shall be made in accordance with guidelines established by the
304304 21 Department. If the property qualifies for an exemption under
305305 22 this Section because it is occupied as a principal dwelling
306306 23 place by an immediate family member of the property owner, the
307307 24 chief county assessment officer may require the resident to
308308 25 present evidence that he or she is an immediate family member
309309 26 of the property owner. That evidence may include, without
310310
311311
312312
313313
314314
315315 HB1058 - 8 - LRB103 00016 HLH 45016 b
316316
317317
318318 HB1058- 9 -LRB103 00016 HLH 45016 b HB1058 - 9 - LRB103 00016 HLH 45016 b
319319 HB1058 - 9 - LRB103 00016 HLH 45016 b
320320 1 limitation, a birth certificate, an income tax return, or a
321321 2 sworn affidavit. If a person knowingly misrepresents himself
322322 3 or herself as an immediate family member of the property owner
323323 4 when applying for an exemption under this Section, he or she
324324 5 shall be liable for a civil penalty of not more than $5,000 to
325325 6 be recovered by the chief county assessment officer in a civil
326326 7 action in any circuit court having jurisdiction over the
327327 8 property. The proceeds collected from any penalty imposed
328328 9 under this amendatory Act of the 103rd General Assembly shall
329329 10 be remitted to the chief county assessment officer.
330330 11 A , provided that the taxpayer applying for an additional
331331 12 general exemption under this Section shall submit to the chief
332332 13 county assessment officer an application with an affidavit of
333333 14 the applicant's total household income, age, marital status
334334 15 (and, if married, the name and address of the applicant's
335335 16 spouse, if known), and principal dwelling place of members of
336336 17 the household on January 1 of the taxable year. The Department
337337 18 shall issue guidelines establishing a method for verifying the
338338 19 accuracy of the affidavits filed by applicants under this
339339 20 paragraph. The applications shall be clearly marked as
340340 21 applications for the Additional General Homestead Exemption.
341341 22 (i-5) This subsection (i-5) applies to counties with
342342 23 3,000,000 or more inhabitants. In the event of a sale of
343343 24 homestead property, the homestead exemption shall remain in
344344 25 effect for the remainder of the assessment year of the sale.
345345 26 Upon receipt of a transfer declaration transmitted by the
346346
347347
348348
349349
350350
351351 HB1058 - 9 - LRB103 00016 HLH 45016 b
352352
353353
354354 HB1058- 10 -LRB103 00016 HLH 45016 b HB1058 - 10 - LRB103 00016 HLH 45016 b
355355 HB1058 - 10 - LRB103 00016 HLH 45016 b
356356 1 recorder pursuant to Section 31-30 of the Real Estate Transfer
357357 2 Tax Law for property receiving an exemption under this
358358 3 Section, the assessor shall mail a notice and forms to the new
359359 4 owner of the property providing information pertaining to the
360360 5 rules and applicable filing periods for applying or reapplying
361361 6 for homestead exemptions under this Code for which the
362362 7 property may be eligible. If the new owner fails to apply or
363363 8 reapply for a homestead exemption during the applicable filing
364364 9 period or the property no longer qualifies for an existing
365365 10 homestead exemption, the assessor shall cancel such exemption
366366 11 for any ensuing assessment year.
367367 12 (j) In counties with fewer than 3,000,000 inhabitants, in
368368 13 the event of a sale of homestead property the homestead
369369 14 exemption shall remain in effect for the remainder of the
370370 15 assessment year of the sale. The assessor or chief county
371371 16 assessment officer may require the new owner of the property
372372 17 to apply for the homestead exemption for the following
373373 18 assessment year.
374374 19 (k) Notwithstanding Sections 6 and 8 of the State Mandates
375375 20 Act, no reimbursement by the State is required for the
376376 21 implementation of any mandate created by this Section.
377377 22 (l) The changes made to this Section by this amendatory
378378 23 Act of the 100th General Assembly are effective for the 2018
379379 24 tax year and thereafter.
380380 25 (Source: P.A. 102-895, eff. 5-23-22.)
381381 26 Section 99. Effective date. This Act takes effect upon
382382
383383
384384
385385
386386
387387 HB1058 - 10 - LRB103 00016 HLH 45016 b
388388
389389
390390 HB1058- 11 -LRB103 00016 HLH 45016 b HB1058 - 11 - LRB103 00016 HLH 45016 b
391391 HB1058 - 11 - LRB103 00016 HLH 45016 b
392392 1 becoming law.
393393
394394
395395
396396
397397
398398 HB1058 - 11 - LRB103 00016 HLH 45016 b