Illinois 2023-2024 Regular Session

Illinois House Bill HB1060 Compare Versions

Only one version of the bill is available at this time.

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1060 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that the tax due for property that has been granted a senior citizens assessment freeze homestead exemption shall not exceed the tax liability for the property in the base year. Provides that the tax collected from that property shall be distributed to the individual taxing districts on a pro rata basis in accordance with each taxing district's proportionate share of the property's total tax liability. Effective immediately. LRB103 00060 SPS 45060 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1060 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that the tax due for property that has been granted a senior citizens assessment freeze homestead exemption shall not exceed the tax liability for the property in the base year. Provides that the tax collected from that property shall be distributed to the individual taxing districts on a pro rata basis in accordance with each taxing district's proportionate share of the property's total tax liability. Effective immediately. LRB103 00060 SPS 45060 b LRB103 00060 SPS 45060 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1060 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-172 35 ILCS 200/15-172
4	4	35 ILCS 200/15-172
5	5	Amends the Property Tax Code. Provides that the tax due for property that has been granted a senior citizens assessment freeze homestead exemption shall not exceed the tax liability for the property in the base year. Provides that the tax collected from that property shall be distributed to the individual taxing districts on a pro rata basis in accordance with each taxing district's proportionate share of the property's total tax liability. Effective immediately.
6	6	LRB103 00060 SPS 45060 b LRB103 00060 SPS 45060 b
7	7	LRB103 00060 SPS 45060 b
8	8	A BILL FOR
9	9	HB1060LRB103 00060 SPS 45060 b HB1060 LRB103 00060 SPS 45060 b
10	10	HB1060 LRB103 00060 SPS 45060 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 15-172 as follows:
16	16	6 (35 ILCS 200/15-172)
17	17	7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
18	18	8 Homestead Exemption.
19	19	9 (a) This Section may be cited as the Low-Income Senior
20	20	10 Citizens Assessment Freeze Homestead Exemption.
21	21	11 (b) As used in this Section:
22	22	12 "Applicant" means an individual who has filed an
23	23	13 application under this Section.
24	24	14 "Base amount" means the base year equalized assessed value
25	25	15 of the residence plus the first year's equalized assessed
26	26	16 value of any added improvements which increased the assessed
27	27	17 value of the residence after the base year.
28	28	18 "Base year" means the taxable year prior to the taxable
29	29	19 year for which the applicant first qualifies and applies for
30	30	20 the exemption provided that in the prior taxable year the
31	31	21 property was improved with a permanent structure that was
32	32	22 occupied as a residence by the applicant who was liable for
33	33	23 paying real property taxes on the property and who was either
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1060 Introduced , by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-172 35 ILCS 200/15-172
39	39	35 ILCS 200/15-172
40	40	Amends the Property Tax Code. Provides that the tax due for property that has been granted a senior citizens assessment freeze homestead exemption shall not exceed the tax liability for the property in the base year. Provides that the tax collected from that property shall be distributed to the individual taxing districts on a pro rata basis in accordance with each taxing district's proportionate share of the property's total tax liability. Effective immediately.
41	41	LRB103 00060 SPS 45060 b LRB103 00060 SPS 45060 b
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43	43	A BILL FOR
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68	68	1 (i) an owner of record of the property or had legal or
69	69	2 equitable interest in the property as evidenced by a written
70	70	3 instrument or (ii) had a legal or equitable interest as a
71	71	4 lessee in the parcel of property that was single family
72	72	5 residence. If in any subsequent taxable year for which the
73	73	6 applicant applies and qualifies for the exemption the
74	74	7 equalized assessed value of the residence is less than the
75	75	8 equalized assessed value in the existing base year (provided
76	76	9 that such equalized assessed value is not based on an assessed
77	77	10 value that results from a temporary irregularity in the
78	78	11 property that reduces the assessed value for one or more
79	79	12 taxable years), then that subsequent taxable year shall become
80	80	13 the base year until a new base year is established under the
81	81	14 terms of this paragraph. For taxable year 1999 only, the Chief
82	82	15 County Assessment Officer shall review (i) all taxable years
83	83	16 for which the applicant applied and qualified for the
84	84	17 exemption and (ii) the existing base year. The assessment
85	85	18 officer shall select as the new base year the year with the
86	86	19 lowest equalized assessed value. An equalized assessed value
87	87	20 that is based on an assessed value that results from a
88	88	21 temporary irregularity in the property that reduces the
89	89	22 assessed value for one or more taxable years shall not be
90	90	23 considered the lowest equalized assessed value. The selected
91	91	24 year shall be the base year for taxable year 1999 and
92	92	25 thereafter until a new base year is established under the
93	93	26 terms of this paragraph.
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104	104	1 "Chief County Assessment Officer" means the County
105	105	2 Assessor or Supervisor of Assessments of the county in which
106	106	3 the property is located.
107	107	4 "Equalized assessed value" means the assessed value as
108	108	5 equalized by the Illinois Department of Revenue.
109	109	6 "Household" means the applicant, the spouse of the
110	110	7 applicant, and all persons using the residence of the
111	111	8 applicant as their principal place of residence.
112	112	9 "Household income" means the combined income of the
113	113	10 members of a household for the calendar year preceding the
114	114	11 taxable year.
115	115	12 "Income" has the same meaning as provided in Section 3.07
116	116	13 of the Senior Citizens and Persons with Disabilities Property
117	117	14 Tax Relief Act, except that, beginning in assessment year
118	118	15 2001, "income" does not include veteran's benefits.
119	119	16 "Internal Revenue Code of 1986" means the United States
120	120	17 Internal Revenue Code of 1986 or any successor law or laws
121	121	18 relating to federal income taxes in effect for the year
122	122	19 preceding the taxable year.
123	123	20 "Life care facility that qualifies as a cooperative" means
124	124	21 a facility as defined in Section 2 of the Life Care Facilities
125	125	22 Act.
126	126	23 "Maximum income limitation" means:
127	127	24 (1) $35,000 prior to taxable year 1999;
128	128	25 (2) $40,000 in taxable years 1999 through 2003;
129	129	26 (3) $45,000 in taxable years 2004 through 2005;
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140	140	1 (4) $50,000 in taxable years 2006 and 2007;
141	141	2 (5) $55,000 in taxable years 2008 through 2016;
142	142	3 (6) for taxable year 2017, (i) $65,000 for qualified
143	143	4 property located in a county with 3,000,000 or more
144	144	5 inhabitants and (ii) $55,000 for qualified property
145	145	6 located in a county with fewer than 3,000,000 inhabitants;
146	146	7 and
147	147	8 (7) for taxable years 2018 and thereafter, $65,000 for
148	148	9 all qualified property.
149	149	10 As an alternative income valuation, a homeowner who is
150	150	11 enrolled in any of the following programs may be presumed to
151	151	12 have household income that does not exceed the maximum income
152	152	13 limitation for that tax year as required by this Section: Aid
153	153	14 to the Aged, Blind or Disabled (AABD) Program or the
154	154	15 Supplemental Nutrition Assistance Program (SNAP), both of
155	155	16 which are administered by the Department of Human Services;
156	156	17 the Low Income Home Energy Assistance Program (LIHEAP), which
157	157	18 is administered by the Department of Commerce and Economic
158	158	19 Opportunity; The Benefit Access program, which is administered
159	159	20 by the Department on Aging; and the Senior Citizens Real
160	160	21 Estate Tax Deferral Program.
161	161	22 A chief county assessment officer may indicate that he or
162	162	23 she has verified an applicant's income eligibility for this
163	163	24 exemption but may not report which program or programs, if
164	164	25 any, enroll the applicant. Release of personal information
165	165	26 submitted pursuant to this Section shall be deemed an
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176	176	1 unwarranted invasion of personal privacy under the Freedom of
177	177	2 Information Act.
178	178	3 "Residence" means the principal dwelling place and
179	179	4 appurtenant structures used for residential purposes in this
180	180	5 State occupied on January 1 of the taxable year by a household
181	181	6 and so much of the surrounding land, constituting the parcel
182	182	7 upon which the dwelling place is situated, as is used for
183	183	8 residential purposes. If the Chief County Assessment Officer
184	184	9 has established a specific legal description for a portion of
185	185	10 property constituting the residence, then that portion of
186	186	11 property shall be deemed the residence for the purposes of
187	187	12 this Section.
188	188	13 "Taxable year" means the calendar year during which ad
189	189	14 valorem property taxes payable in the next succeeding year are
190	190	15 levied.
191	191	16 (c) Beginning in taxable year 1994, a low-income senior
192	192	17 citizens assessment freeze homestead exemption is granted for
193	193	18 real property that is improved with a permanent structure that
194	194	19 is occupied as a residence by an applicant who (i) is 65 years
195	195	20 of age or older during the taxable year, (ii) has a household
196	196	21 income that does not exceed the maximum income limitation,
197	197	22 (iii) is liable for paying real property taxes on the
198	198	23 property, and (iv) is an owner of record of the property or has
199	199	24 a legal or equitable interest in the property as evidenced by a
200	200	25 written instrument. This homestead exemption shall also apply
201	201	26 to a leasehold interest in a parcel of property improved with a
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212	212	1 permanent structure that is a single family residence that is
213	213	2 occupied as a residence by a person who (i) is 65 years of age
214	214	3 or older during the taxable year, (ii) has a household income
215	215	4 that does not exceed the maximum income limitation, (iii) has
216	216	5 a legal or equitable ownership interest in the property as
217	217	6 lessee, and (iv) is liable for the payment of real property
218	218	7 taxes on that property.
219	219	8 In counties of 3,000,000 or more inhabitants, the amount
220	220	9 of the exemption for all taxable years is the equalized
221	221	10 assessed value of the residence in the taxable year for which
222	222	11 application is made minus the base amount. In all other
223	223	12 counties, the amount of the exemption is as follows: (i)
224	224	13 through taxable year 2005 and for taxable year 2007 through
225	225	14 2023 and thereafter, the amount of this exemption shall be the
226	226	15 equalized assessed value of the residence in the taxable year
227	227	16 for which application is made minus the base amount; and (ii)
228	228	17 for taxable year 2006, the amount of the exemption is as
229	229	18 follows:
230	230	19 (1) For an applicant who has a household income of
231	231	20 $45,000 or less, the amount of the exemption is the
232	232	21 equalized assessed value of the residence in the taxable
233	233	22 year for which application is made minus the base amount.
234	234	23 (2) For an applicant who has a household income
235	235	24 exceeding $45,000 but not exceeding $46,250, the amount of
236	236	25 the exemption is (i) the equalized assessed value of the
237	237	26 residence in the taxable year for which application is
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248	248	1 made minus the base amount (ii) multiplied by 0.8.
249	249	2 (3) For an applicant who has a household income
250	250	3 exceeding $46,250 but not exceeding $47,500, the amount of
251	251	4 the exemption is (i) the equalized assessed value of the
252	252	5 residence in the taxable year for which application is
253	253	6 made minus the base amount (ii) multiplied by 0.6.
254	254	7 (4) For an applicant who has a household income
255	255	8 exceeding $47,500 but not exceeding $48,750, the amount of
256	256	9 the exemption is (i) the equalized assessed value of the
257	257	10 residence in the taxable year for which application is
258	258	11 made minus the base amount (ii) multiplied by 0.4.
259	259	12 (5) For an applicant who has a household income
260	260	13 exceeding $48,750 but not exceeding $50,000, the amount of
261	261	14 the exemption is (i) the equalized assessed value of the
262	262	15 residence in the taxable year for which application is
263	263	16 made minus the base amount (ii) multiplied by 0.2.
264	264	17 Beginning in taxable year 2024, the amount of tax due
265	265	18 under this Code for property that has been granted an
266	266	19 exemption under this Section shall not exceed the tax
267	267	20 liability for the property in the base year. The tax collected
268	268	21 from property receiving an exemption under this Section shall
269	269	22 be distributed to the individual taxing districts on a pro
270	270	23 rata basis in accordance with each taxing district's
271	271	24 proportionate share of the property's total tax liability.
272	272	25 When the applicant is a surviving spouse of an applicant
273	273	26 for a prior year for the same residence for which an exemption
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284	284	1 under this Section has been granted, the base year and base
285	285	2 amount for that residence are the same as for the applicant for
286	286	3 the prior year.
287	287	4 Each year at the time the assessment books are certified
288	288	5 to the County Clerk, the Board of Review or Board of Appeals
289	289	6 shall give to the County Clerk a list of the assessed values of
290	290	7 improvements on each parcel qualifying for this exemption that
291	291	8 were added after the base year for this parcel and that
292	292	9 increased the assessed value of the property.
293	293	10 In the case of land improved with an apartment building
294	294	11 owned and operated as a cooperative or a building that is a
295	295	12 life care facility that qualifies as a cooperative, the
296	296	13 maximum reduction from the equalized assessed value of the
297	297	14 property is limited to the sum of the reductions calculated
298	298	15 for each unit occupied as a residence by a person or persons
299	299	16 (i) 65 years of age or older, (ii) with a household income that
300	300	17 does not exceed the maximum income limitation, (iii) who is
301	301	18 liable, by contract with the owner or owners of record, for
302	302	19 paying real property taxes on the property, and (iv) who is an
303	303	20 owner of record of a legal or equitable interest in the
304	304	21 cooperative apartment building, other than a leasehold
305	305	22 interest. In the instance of a cooperative where a homestead
306	306	23 exemption has been granted under this Section, the cooperative
307	307	24 association or its management firm shall credit the savings
308	308	25 resulting from that exemption only to the apportioned tax
309	309	26 liability of the owner who qualified for the exemption. Any
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320	320	1 person who willfully refuses to credit that savings to an
321	321	2 owner who qualifies for the exemption is guilty of a Class B
322	322	3 misdemeanor.
323	323	4 When a homestead exemption has been granted under this
324	324	5 Section and an applicant then becomes a resident of a facility
325	325	6 licensed under the Assisted Living and Shared Housing Act, the
326	326	7 Nursing Home Care Act, the Specialized Mental Health
327	327	8 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
328	328	9 the MC/DD Act, the exemption shall be granted in subsequent
329	329	10 years so long as the residence (i) continues to be occupied by
330	330	11 the qualified applicant's spouse or (ii) if remaining
331	331	12 unoccupied, is still owned by the qualified applicant for the
332	332	13 homestead exemption.
333	333	14 Beginning January 1, 1997, when an individual dies who
334	334	15 would have qualified for an exemption under this Section, and
335	335	16 the surviving spouse does not independently qualify for this
336	336	17 exemption because of age, the exemption under this Section
337	337	18 shall be granted to the surviving spouse for the taxable year
338	338	19 preceding and the taxable year of the death, provided that,
339	339	20 except for age, the surviving spouse meets all other
340	340	21 qualifications for the granting of this exemption for those
341	341	22 years.
342	342	23 When married persons maintain separate residences, the
343	343	24 exemption provided for in this Section may be claimed by only
344	344	25 one of such persons and for only one residence.
345	345	26 For taxable year 1994 only, in counties having less than
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356	356	1 3,000,000 inhabitants, to receive the exemption, a person
357	357	2 shall submit an application by February 15, 1995 to the Chief
358	358	3 County Assessment Officer of the county in which the property
359	359	4 is located. In counties having 3,000,000 or more inhabitants,
360	360	5 for taxable year 1994 and all subsequent taxable years, to
361	361	6 receive the exemption, a person may submit an application to
362	362	7 the Chief County Assessment Officer of the county in which the
363	363	8 property is located during such period as may be specified by
364	364	9 the Chief County Assessment Officer. The Chief County
365	365	10 Assessment Officer in counties of 3,000,000 or more
366	366	11 inhabitants shall annually give notice of the application
367	367	12 period by mail or by publication. In counties having less than
368	368	13 3,000,000 inhabitants, beginning with taxable year 1995 and
369	369	14 thereafter, to receive the exemption, a person shall submit an
370	370	15 application by July 1 of each taxable year to the Chief County
371	371	16 Assessment Officer of the county in which the property is
372	372	17 located. A county may, by ordinance, establish a date for
373	373	18 submission of applications that is different than July 1. The
374	374	19 applicant shall submit with the application an affidavit of
375	375	20 the applicant's total household income, age, marital status
376	376	21 (and if married the name and address of the applicant's
377	377	22 spouse, if known), and principal dwelling place of members of
378	378	23 the household on January 1 of the taxable year. The Department
379	379	24 shall establish, by rule, a method for verifying the accuracy
380	380	25 of affidavits filed by applicants under this Section, and the
381	381	26 Chief County Assessment Officer may conduct audits of any
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392	392	1 taxpayer claiming an exemption under this Section to verify
393	393	2 that the taxpayer is eligible to receive the exemption. Each
394	394	3 application shall contain or be verified by a written
395	395	4 declaration that it is made under the penalties of perjury. A
396	396	5 taxpayer's signing a fraudulent application under this Act is
397	397	6 perjury, as defined in Section 32-2 of the Criminal Code of
398	398	7 2012. The applications shall be clearly marked as applications
399	399	8 for the Low-Income Senior Citizens Assessment Freeze Homestead
400	400	9 Exemption and must contain a notice that any taxpayer who
401	401	10 receives the exemption is subject to an audit by the Chief
402	402	11 County Assessment Officer.
403	403	12 Notwithstanding any other provision to the contrary, in
404	404	13 counties having fewer than 3,000,000 inhabitants, if an
405	405	14 applicant fails to file the application required by this
406	406	15 Section in a timely manner and this failure to file is due to a
407	407	16 mental or physical condition sufficiently severe so as to
408	408	17 render the applicant incapable of filing the application in a
409	409	18 timely manner, the Chief County Assessment Officer may extend
410	410	19 the filing deadline for a period of 30 days after the applicant
411	411	20 regains the capability to file the application, but in no case
412	412	21 may the filing deadline be extended beyond 3 months of the
413	413	22 original filing deadline. In order to receive the extension
414	414	23 provided in this paragraph, the applicant shall provide the
415	415	24 Chief County Assessment Officer with a signed statement from
416	416	25 the applicant's physician, advanced practice registered nurse,
417	417	26 or physician assistant stating the nature and extent of the
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428	428	1 condition, that, in the physician's, advanced practice
429	429	2 registered nurse's, or physician assistant's opinion, the
430	430	3 condition was so severe that it rendered the applicant
431	431	4 incapable of filing the application in a timely manner, and
432	432	5 the date on which the applicant regained the capability to
433	433	6 file the application.
434	434	7 Beginning January 1, 1998, notwithstanding any other
435	435	8 provision to the contrary, in counties having fewer than
436	436	9 3,000,000 inhabitants, if an applicant fails to file the
437	437	10 application required by this Section in a timely manner and
438	438	11 this failure to file is due to a mental or physical condition
439	439	12 sufficiently severe so as to render the applicant incapable of
440	440	13 filing the application in a timely manner, the Chief County
441	441	14 Assessment Officer may extend the filing deadline for a period
442	442	15 of 3 months. In order to receive the extension provided in this
443	443	16 paragraph, the applicant shall provide the Chief County
444	444	17 Assessment Officer with a signed statement from the
445	445	18 applicant's physician, advanced practice registered nurse, or
446	446	19 physician assistant stating the nature and extent of the
447	447	20 condition, and that, in the physician's, advanced practice
448	448	21 registered nurse's, or physician assistant's opinion, the
449	449	22 condition was so severe that it rendered the applicant
450	450	23 incapable of filing the application in a timely manner.
451	451	24 In counties having less than 3,000,000 inhabitants, if an
452	452	25 applicant was denied an exemption in taxable year 1994 and the
453	453	26 denial occurred due to an error on the part of an assessment
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464	464	1 official, or his or her agent or employee, then beginning in
465	465	2 taxable year 1997 the applicant's base year, for purposes of
466	466	3 determining the amount of the exemption, shall be 1993 rather
467	467	4 than 1994. In addition, in taxable year 1997, the applicant's
468	468	5 exemption shall also include an amount equal to (i) the amount
469	469	6 of any exemption denied to the applicant in taxable year 1995
470	470	7 as a result of using 1994, rather than 1993, as the base year,
471	471	8 (ii) the amount of any exemption denied to the applicant in
472	472	9 taxable year 1996 as a result of using 1994, rather than 1993,
473	473	10 as the base year, and (iii) the amount of the exemption
474	474	11 erroneously denied for taxable year 1994.
475	475	12 For purposes of this Section, a person who will be 65 years
476	476	13 of age during the current taxable year shall be eligible to
477	477	14 apply for the homestead exemption during that taxable year.
478	478	15 Application shall be made during the application period in
479	479	16 effect for the county of his or her residence.
480	480	17 The Chief County Assessment Officer may determine the
481	481	18 eligibility of a life care facility that qualifies as a
482	482	19 cooperative to receive the benefits provided by this Section
483	483	20 by use of an affidavit, application, visual inspection,
484	484	21 questionnaire, or other reasonable method in order to insure
485	485	22 that the tax savings resulting from the exemption are credited
486	486	23 by the management firm to the apportioned tax liability of
487	487	24 each qualifying resident. The Chief County Assessment Officer
488	488	25 may request reasonable proof that the management firm has so
489	489	26 credited that exemption.
490	490
491	491
492	492
493	493
494	494
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496	496
497	497
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500	500	1 Except as provided in this Section, all information
501	501	2 received by the chief county assessment officer or the
502	502	3 Department from applications filed under this Section, or from
503	503	4 any investigation conducted under the provisions of this
504	504	5 Section, shall be confidential, except for official purposes
505	505	6 or pursuant to official procedures for collection of any State
506	506	7 or local tax or enforcement of any civil or criminal penalty or
507	507	8 sanction imposed by this Act or by any statute or ordinance
508	508	9 imposing a State or local tax. Any person who divulges any such
509	509	10 information in any manner, except in accordance with a proper
510	510	11 judicial order, is guilty of a Class A misdemeanor.
511	511	12 Nothing contained in this Section shall prevent the
512	512	13 Director or chief county assessment officer from publishing or
513	513	14 making available reasonable statistics concerning the
514	514	15 operation of the exemption contained in this Section in which
515	515	16 the contents of claims are grouped into aggregates in such a
516	516	17 way that information contained in any individual claim shall
517	517	18 not be disclosed.
518	518	19 Notwithstanding any other provision of law, for taxable
519	519	20 year 2017 and thereafter, in counties of 3,000,000 or more
520	520	21 inhabitants, the amount of the exemption shall be the greater
521	521	22 of (i) the amount of the exemption otherwise calculated under
522	522	23 this Section or (ii) $2,000.
523	523	24 (c-5) Notwithstanding any other provision of law, each
524	524	25 chief county assessment officer may approve this exemption for
525	525	26 the 2020 taxable year, without application, for any property
526	526
527	527
528	528
529	529
530	530
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532	532
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536	536	1 that was approved for this exemption for the 2019 taxable
537	537	2 year, provided that:
538	538	3 (1) the county board has declared a local disaster as
539	539	4 provided in the Illinois Emergency Management Agency Act
540	540	5 related to the COVID-19 public health emergency;
541	541	6 (2) the owner of record of the property as of January
542	542	7 1, 2020 is the same as the owner of record of the property
543	543	8 as of January 1, 2019;
544	544	9 (3) the exemption for the 2019 taxable year has not
545	545	10 been determined to be an erroneous exemption as defined by
546	546	11 this Code; and
547	547	12 (4) the applicant for the 2019 taxable year has not
548	548	13 asked for the exemption to be removed for the 2019 or 2020
549	549	14 taxable years.
550	550	15 Nothing in this subsection shall preclude or impair the
551	551	16 authority of a chief county assessment officer to conduct
552	552	17 audits of any taxpayer claiming an exemption under this
553	553	18 Section to verify that the taxpayer is eligible to receive the
554	554	19 exemption as provided elsewhere in this Section.
555	555	20 (c-10) Notwithstanding any other provision of law, each
556	556	21 chief county assessment officer may approve this exemption for
557	557	22 the 2021 taxable year, without application, for any property
558	558	23 that was approved for this exemption for the 2020 taxable
559	559	24 year, if:
560	560	25 (1) the county board has declared a local disaster as
561	561	26 provided in the Illinois Emergency Management Agency Act
562	562
563	563
564	564
565	565
566	566
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568	568
569	569
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572	572	1 related to the COVID-19 public health emergency;
573	573	2 (2) the owner of record of the property as of January
574	574	3 1, 2021 is the same as the owner of record of the property
575	575	4 as of January 1, 2020;
576	576	5 (3) the exemption for the 2020 taxable year has not
577	577	6 been determined to be an erroneous exemption as defined by
578	578	7 this Code; and
579	579	8 (4) the taxpayer for the 2020 taxable year has not
580	580	9 asked for the exemption to be removed for the 2020 or 2021
581	581	10 taxable years.
582	582	11 Nothing in this subsection shall preclude or impair the
583	583	12 authority of a chief county assessment officer to conduct
584	584	13 audits of any taxpayer claiming an exemption under this
585	585	14 Section to verify that the taxpayer is eligible to receive the
586	586	15 exemption as provided elsewhere in this Section.
587	587	16 (d) Each Chief County Assessment Officer shall annually
588	588	17 publish a notice of availability of the exemption provided
589	589	18 under this Section. The notice shall be published at least 60
590	590	19 days but no more than 75 days prior to the date on which the
591	591	20 application must be submitted to the Chief County Assessment
592	592	21 Officer of the county in which the property is located. The
593	593	22 notice shall appear in a newspaper of general circulation in
594	594	23 the county.
595	595	24 Notwithstanding Sections 6 and 8 of the State Mandates
596	596	25 Act, no reimbursement by the State is required for the
597	597	26 implementation of any mandate created by this Section.
598	598
599	599
600	600
601	601
602	602
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608	608	1 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
609	609	2 102-895, eff. 5-23-22.)
610	610	3 Section 99. Effective date. This Act takes effect upon
611	611	4 becoming law.
612	612
613	613
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