IL
Illinois House Bill HB1254

Illinois 2023-2024 Regular Session

Illinois House Bill HB1254 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1254 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 Amends the Property Tax Code. Provides that the total property tax bill for any property receiving the senior citizens homestead exemption may not exceed 101% of the tax bill for the immediately preceding taxable year, unless the increase is due to improvements to the property that increased the property's fair market value in the applicable tax year. LRB103 05301 HLH 50319 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1254 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 35 ILCS 200/15-170 Amends the Property Tax Code. Provides that the total property tax bill for any property receiving the senior citizens homestead exemption may not exceed 101% of the tax bill for the immediately preceding taxable year, unless the increase is due to improvements to the property that increased the property's fair market value in the applicable tax year. LRB103 05301 HLH 50319 b LRB103 05301 HLH 50319 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1254 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/15-170 35 ILCS 200/15-170
44 35 ILCS 200/15-170
55 Amends the Property Tax Code. Provides that the total property tax bill for any property receiving the senior citizens homestead exemption may not exceed 101% of the tax bill for the immediately preceding taxable year, unless the increase is due to improvements to the property that increased the property's fair market value in the applicable tax year.
66 LRB103 05301 HLH 50319 b LRB103 05301 HLH 50319 b
77 LRB103 05301 HLH 50319 b
88 A BILL FOR
99 HB1254LRB103 05301 HLH 50319 b HB1254 LRB103 05301 HLH 50319 b
1010 HB1254 LRB103 05301 HLH 50319 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 15-170 as follows:
1616 6 (35 ILCS 200/15-170)
1717 7 Sec. 15-170. Senior citizens homestead exemption.
1818 8 (a) An annual homestead exemption limited, except as
1919 9 described here with relation to cooperatives or life care
2020 10 facilities, to a maximum reduction set forth below from the
2121 11 property's value, as equalized or assessed by the Department,
2222 12 is granted for property that is occupied as a residence by a
2323 13 person 65 years of age or older who is liable for paying real
2424 14 estate taxes on the property and is an owner of record of the
2525 15 property or has a legal or equitable interest therein as
2626 16 evidenced by a written instrument, except for a leasehold
2727 17 interest, other than a leasehold interest of land on which a
2828 18 single family residence is located, which is occupied as a
2929 19 residence by a person 65 years or older who has an ownership
3030 20 interest therein, legal, equitable or as a lessee, and on
3131 21 which he or she is liable for the payment of property taxes.
3232 22 Before taxable year 2004, the maximum reduction shall be
3333 23 $2,500 in counties with 3,000,000 or more inhabitants and
3434
3535
3636
3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1254 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED:
3838 35 ILCS 200/15-170 35 ILCS 200/15-170
3939 35 ILCS 200/15-170
4040 Amends the Property Tax Code. Provides that the total property tax bill for any property receiving the senior citizens homestead exemption may not exceed 101% of the tax bill for the immediately preceding taxable year, unless the increase is due to improvements to the property that increased the property's fair market value in the applicable tax year.
4141 LRB103 05301 HLH 50319 b LRB103 05301 HLH 50319 b
4242 LRB103 05301 HLH 50319 b
4343 A BILL FOR
4444
4545
4646
4747
4848
4949 35 ILCS 200/15-170
5050
5151
5252
5353 LRB103 05301 HLH 50319 b
5454
5555
5656
5757
5858
5959
6060
6161
6262
6363 HB1254 LRB103 05301 HLH 50319 b
6464
6565
6666 HB1254- 2 -LRB103 05301 HLH 50319 b HB1254 - 2 - LRB103 05301 HLH 50319 b
6767 HB1254 - 2 - LRB103 05301 HLH 50319 b
6868 1 $2,000 in all other counties. For taxable years 2004 through
6969 2 2005, the maximum reduction shall be $3,000 in all counties.
7070 3 For taxable years 2006 and 2007, the maximum reduction shall
7171 4 be $3,500. For taxable years 2008 through 2011, the maximum
7272 5 reduction is $4,000 in all counties. For taxable year 2012,
7373 6 the maximum reduction is $5,000 in counties with 3,000,000 or
7474 7 more inhabitants and $4,000 in all other counties. For taxable
7575 8 years 2013 through 2016, the maximum reduction is $5,000 in
7676 9 all counties. For taxable years 2017 through 2022, the maximum
7777 10 reduction is $8,000 in counties with 3,000,000 or more
7878 11 inhabitants and $5,000 in all other counties. For taxable
7979 12 years 2023 and thereafter, the maximum reduction is $8,000 in
8080 13 counties with 3,000,000 or more inhabitants and counties that
8181 14 are contiguous to a county of 3,000,000 or more inhabitants
8282 15 and $5,000 in all other counties.
8383 16 (b) For land improved with an apartment building owned and
8484 17 operated as a cooperative, the maximum reduction from the
8585 18 value of the property, as equalized by the Department, shall
8686 19 be multiplied by the number of apartments or units occupied by
8787 20 a person 65 years of age or older who is liable, by contract
8888 21 with the owner or owners of record, for paying property taxes
8989 22 on the property and is an owner of record of a legal or
9090 23 equitable interest in the cooperative apartment building,
9191 24 other than a leasehold interest. For land improved with a life
9292 25 care facility, the maximum reduction from the value of the
9393 26 property, as equalized by the Department, shall be multiplied
9494
9595
9696
9797
9898
9999 HB1254 - 2 - LRB103 05301 HLH 50319 b
100100
101101
102102 HB1254- 3 -LRB103 05301 HLH 50319 b HB1254 - 3 - LRB103 05301 HLH 50319 b
103103 HB1254 - 3 - LRB103 05301 HLH 50319 b
104104 1 by the number of apartments or units occupied by persons 65
105105 2 years of age or older, irrespective of any legal, equitable,
106106 3 or leasehold interest in the facility, who are liable, under a
107107 4 contract with the owner or owners of record of the facility,
108108 5 for paying property taxes on the property. In a cooperative or
109109 6 a life care facility where a homestead exemption has been
110110 7 granted, the cooperative association or the management firm of
111111 8 the cooperative or facility shall credit the savings resulting
112112 9 from that exemption only to the apportioned tax liability of
113113 10 the owner or resident who qualified for the exemption. Any
114114 11 person who willfully refuses to so credit the savings shall be
115115 12 guilty of a Class B misdemeanor. Under this Section and
116116 13 Sections 15-175, 15-176, and 15-177, "life care facility"
117117 14 means a facility, as defined in Section 2 of the Life Care
118118 15 Facilities Act, with which the applicant for the homestead
119119 16 exemption has a life care contract as defined in that Act.
120120 17 (c) When a homestead exemption has been granted under this
121121 18 Section and the person qualifying subsequently becomes a
122122 19 resident of a facility licensed under the Assisted Living and
123123 20 Shared Housing Act, the Nursing Home Care Act, the Specialized
124124 21 Mental Health Rehabilitation Act of 2013, the ID/DD Community
125125 22 Care Act, or the MC/DD Act, the exemption shall continue so
126126 23 long as the residence continues to be occupied by the
127127 24 qualifying person's spouse if the spouse is 65 years of age or
128128 25 older, or if the residence remains unoccupied but is still
129129 26 owned by the person qualified for the homestead exemption.
130130
131131
132132
133133
134134
135135 HB1254 - 3 - LRB103 05301 HLH 50319 b
136136
137137
138138 HB1254- 4 -LRB103 05301 HLH 50319 b HB1254 - 4 - LRB103 05301 HLH 50319 b
139139 HB1254 - 4 - LRB103 05301 HLH 50319 b
140140 1 (d) A person who will be 65 years of age during the current
141141 2 assessment year shall be eligible to apply for the homestead
142142 3 exemption during that assessment year. Application shall be
143143 4 made during the application period in effect for the county of
144144 5 his residence.
145145 6 (e) Beginning with assessment year 2003, for taxes payable
146146 7 in 2004, property that is first occupied as a residence after
147147 8 January 1 of any assessment year by a person who is eligible
148148 9 for the senior citizens homestead exemption under this Section
149149 10 must be granted a pro-rata exemption for the assessment year.
150150 11 The amount of the pro-rata exemption is the exemption allowed
151151 12 in the county under this Section divided by 365 and multiplied
152152 13 by the number of days during the assessment year the property
153153 14 is occupied as a residence by a person eligible for the
154154 15 exemption under this Section. The chief county assessment
155155 16 officer must adopt reasonable procedures to establish
156156 17 eligibility for this pro-rata exemption.
157157 18 (f) The assessor or chief county assessment officer may
158158 19 determine the eligibility of a life care facility to receive
159159 20 the benefits provided by this Section, by affidavit,
160160 21 application, visual inspection, questionnaire or other
161161 22 reasonable methods in order to insure that the tax savings
162162 23 resulting from the exemption are credited by the management
163163 24 firm to the apportioned tax liability of each qualifying
164164 25 resident. The assessor may request reasonable proof that the
165165 26 management firm has so credited the exemption.
166166
167167
168168
169169
170170
171171 HB1254 - 4 - LRB103 05301 HLH 50319 b
172172
173173
174174 HB1254- 5 -LRB103 05301 HLH 50319 b HB1254 - 5 - LRB103 05301 HLH 50319 b
175175 HB1254 - 5 - LRB103 05301 HLH 50319 b
176176 1 (g) The chief county assessment officer of each county
177177 2 with less than 3,000,000 inhabitants shall provide to each
178178 3 person allowed a homestead exemption under this Section a form
179179 4 to designate any other person to receive a duplicate of any
180180 5 notice of delinquency in the payment of taxes assessed and
181181 6 levied under this Code on the property of the person receiving
182182 7 the exemption. The duplicate notice shall be in addition to
183183 8 the notice required to be provided to the person receiving the
184184 9 exemption, and shall be given in the manner required by this
185185 10 Code. The person filing the request for the duplicate notice
186186 11 shall pay a fee of $5 to cover administrative costs to the
187187 12 supervisor of assessments, who shall then file the executed
188188 13 designation with the county collector. Notwithstanding any
189189 14 other provision of this Code to the contrary, the filing of
190190 15 such an executed designation requires the county collector to
191191 16 provide duplicate notices as indicated by the designation. A
192192 17 designation may be rescinded by the person who executed such
193193 18 designation at any time, in the manner and form required by the
194194 19 chief county assessment officer.
195195 20 (h) The assessor or chief county assessment officer may
196196 21 determine the eligibility of residential property to receive
197197 22 the homestead exemption provided by this Section by
198198 23 application, visual inspection, questionnaire or other
199199 24 reasonable methods. The determination shall be made in
200200 25 accordance with guidelines established by the Department.
201201 26 (i) In counties with 3,000,000 or more inhabitants, for
202202
203203
204204
205205
206206
207207 HB1254 - 5 - LRB103 05301 HLH 50319 b
208208
209209
210210 HB1254- 6 -LRB103 05301 HLH 50319 b HB1254 - 6 - LRB103 05301 HLH 50319 b
211211 HB1254 - 6 - LRB103 05301 HLH 50319 b
212212 1 taxable years 2010 through 2018, and beginning again in
213213 2 taxable year 2024, each taxpayer who has been granted an
214214 3 exemption under this Section must reapply on an annual basis.
215215 4 If a reapplication is required, then the chief county
216216 5 assessment officer shall mail the application to the taxpayer
217217 6 at least 60 days prior to the last day of the application
218218 7 period for the county.
219219 8 For taxable years 2019 through 2023, in counties with
220220 9 3,000,000 or more inhabitants, a taxpayer who has been granted
221221 10 an exemption under this Section need not reapply. However, if
222222 11 the property ceases to be qualified for the exemption under
223223 12 this Section in any year for which a reapplication is not
224224 13 required under this Section, then the owner of record of the
225225 14 property shall notify the chief county assessment officer that
226226 15 the property is no longer qualified. In addition, for taxable
227227 16 years 2019 through 2023, the chief county assessment officer
228228 17 of a county with 3,000,000 or more inhabitants shall enter
229229 18 into an intergovernmental agreement with the county clerk of
230230 19 that county and the Department of Public Health, as well as any
231231 20 other appropriate governmental agency, to obtain information
232232 21 that documents the death of a taxpayer who has been granted an
233233 22 exemption under this Section. Notwithstanding any other
234234 23 provision of law, the county clerk and the Department of
235235 24 Public Health shall provide that information to the chief
236236 25 county assessment officer. The Department of Public Health
237237 26 shall supply this information no less frequently than every
238238
239239
240240
241241
242242
243243 HB1254 - 6 - LRB103 05301 HLH 50319 b
244244
245245
246246 HB1254- 7 -LRB103 05301 HLH 50319 b HB1254 - 7 - LRB103 05301 HLH 50319 b
247247 HB1254 - 7 - LRB103 05301 HLH 50319 b
248248 1 calendar quarter. Information concerning the death of a
249249 2 taxpayer may be shared with the county treasurer. The chief
250250 3 county assessment officer shall also enter into a data
251251 4 exchange agreement with the Social Security Administration or
252252 5 its agent to obtain access to the information regarding deaths
253253 6 in possession of the Social Security Administration. The chief
254254 7 county assessment officer shall, subject to the notice
255255 8 requirements under subsection (m) of Section 9-275, terminate
256256 9 the exemption under this Section if the information obtained
257257 10 indicates that the property is no longer qualified for the
258258 11 exemption. In counties with 3,000,000 or more inhabitants, the
259259 12 assessor and the county recorder of deeds shall establish
260260 13 policies and practices for the regular exchange of information
261261 14 for the purpose of alerting the assessor whenever the transfer
262262 15 of ownership of any property receiving an exemption under this
263263 16 Section has occurred. When such a transfer occurs, the
264264 17 assessor shall mail a notice to the new owner of the property
265265 18 (i) informing the new owner that the exemption will remain in
266266 19 place through the year of the transfer, after which it will be
267267 20 canceled, and (ii) providing information pertaining to the
268268 21 rules for reapplying for the exemption if the owner qualifies.
269269 22 In counties with 3,000,000 or more inhabitants, the chief
270270 23 county assessment official shall conduct audits of all
271271 24 exemptions granted under this Section no later than December
272272 25 31, 2022 and no later than December 31, 2024. The audit shall
273273 26 be designed to ascertain whether any senior homestead
274274
275275
276276
277277
278278
279279 HB1254 - 7 - LRB103 05301 HLH 50319 b
280280
281281
282282 HB1254- 8 -LRB103 05301 HLH 50319 b HB1254 - 8 - LRB103 05301 HLH 50319 b
283283 HB1254 - 8 - LRB103 05301 HLH 50319 b
284284 1 exemptions have been granted erroneously. If it is determined
285285 2 that a senior homestead exemption has been erroneously applied
286286 3 to a property, the chief county assessment officer shall make
287287 4 use of the appropriate provisions of Section 9-275 in relation
288288 5 to the property that received the erroneous homestead
289289 6 exemption.
290290 7 (j) In counties with less than 3,000,000 inhabitants, the
291291 8 county board may by resolution provide that if a person has
292292 9 been granted a homestead exemption under this Section, the
293293 10 person qualifying need not reapply for the exemption.
294294 11 In counties with less than 3,000,000 inhabitants, if the
295295 12 assessor or chief county assessment officer requires annual
296296 13 application for verification of eligibility for an exemption
297297 14 once granted under this Section, the application shall be
298298 15 mailed to the taxpayer.
299299 16 (l) The assessor or chief county assessment officer shall
300300 17 notify each person who qualifies for an exemption under this
301301 18 Section that the person may also qualify for deferral of real
302302 19 estate taxes under the Senior Citizens Real Estate Tax
303303 20 Deferral Act. The notice shall set forth the qualifications
304304 21 needed for deferral of real estate taxes, the address and
305305 22 telephone number of county collector, and a statement that
306306 23 applications for deferral of real estate taxes may be obtained
307307 24 from the county collector.
308308 25 (l-5) Notwithstanding any other provision of law,
309309 26 beginning in levy year 2024, the total tax bill for any
310310
311311
312312
313313
314314
315315 HB1254 - 8 - LRB103 05301 HLH 50319 b
316316
317317
318318 HB1254- 9 -LRB103 05301 HLH 50319 b HB1254 - 9 - LRB103 05301 HLH 50319 b
319319 HB1254 - 9 - LRB103 05301 HLH 50319 b
320320 1 property receiving an exemption under this Section may not
321321 2 exceed 101% of the tax bill for the immediately preceding
322322 3 taxable year, unless the increase is due to improvements to
323323 4 the property that increased the property's fair market value
324324 5 in the applicable tax year. If the property's tax liability is
325325 6 reduced as a result of the provisions of this subsection, then
326326 7 the disbursements to each taxing district in which the
327327 8 property is located shall be reduced according to each taxing
328328 9 district's proportionate share of the property's total tax
329329 10 liability for the taxable year.
330330 11 (m) Notwithstanding Sections 6 and 8 of the State Mandates
331331 12 Act, no reimbursement by the State is required for the
332332 13 implementation of any mandate created by this Section.
333333 14 (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20;
334334 15 102-895, eff. 5-23-22.)
335335
336336
337337
338338
339339
340340 HB1254 - 9 - LRB103 05301 HLH 50319 b