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Illinois House Bill HB1279

Illinois 2023-2024 Regular Session

Illinois House Bill HB1279 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1279 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 Amends the Property Tax Code. Provides that, beginning in taxable year 2023, the homestead exemption for persons with disabilities shall be in the amount of $8,000 (currently, $2,000). Effective immediately. LRB103 04732 HLH 49741 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1279 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 35 ILCS 200/15-168 Amends the Property Tax Code. Provides that, beginning in taxable year 2023, the homestead exemption for persons with disabilities shall be in the amount of $8,000 (currently, $2,000). Effective immediately. LRB103 04732 HLH 49741 b LRB103 04732 HLH 49741 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1279 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/15-168 35 ILCS 200/15-168
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55 Amends the Property Tax Code. Provides that, beginning in taxable year 2023, the homestead exemption for persons with disabilities shall be in the amount of $8,000 (currently, $2,000). Effective immediately.
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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 15-168 as follows:
1616 6 (35 ILCS 200/15-168)
1717 7 Sec. 15-168. Homestead exemption for persons with
1818 8 disabilities.
1919 9 (a) Beginning with taxable year 2007, an annual homestead
2020 10 exemption is granted to persons with disabilities in the
2121 11 amount specified in subsection (a-5) of $2,000, except as
2222 12 provided in subsection (c), to be deducted from the property's
2323 13 value as equalized or assessed by the Department of Revenue.
2424 14 The person with a disability shall receive the homestead
2525 15 exemption upon meeting the following requirements:
2626 16 (1) The property must be occupied as the primary
2727 17 residence by the person with a disability.
2828 18 (2) The person with a disability must be liable for
2929 19 paying the real estate taxes on the property.
3030 20 (3) The person with a disability must be an owner of
3131 21 record of the property or have a legal or equitable
3232 22 interest in the property as evidenced by a written
3333 23 instrument. In the case of a leasehold interest in
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3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1279 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
3838 35 ILCS 200/15-168 35 ILCS 200/15-168
3939 35 ILCS 200/15-168
4040 Amends the Property Tax Code. Provides that, beginning in taxable year 2023, the homestead exemption for persons with disabilities shall be in the amount of $8,000 (currently, $2,000). Effective immediately.
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6868 1 property, the lease must be for a single family residence.
6969 2 (a-5) Except as provided in subsection (c), the homestead
7070 3 exemption under this Section shall be in the following amount,
7171 4 which shall be deducted from the property's value as equalized
7272 5 or assessed by the Department of Revenue:
7373 6 (1) for taxable years prior to taxable year 2023,
7474 7 $2,000; and
7575 8 (2) beginning in taxable year 2023, $8,000.
7676 9 (a-10) A person who has a disability during the taxable
7777 10 year is eligible to apply for this homestead exemption during
7878 11 that taxable year. Application must be made during the
7979 12 application period in effect for the county of residence. If a
8080 13 homestead exemption has been granted under this Section and
8181 14 the person awarded the exemption subsequently becomes a
8282 15 resident of a facility licensed under the Nursing Home Care
8383 16 Act, the Specialized Mental Health Rehabilitation Act of 2013,
8484 17 the ID/DD Community Care Act, or the MC/DD Act, then the
8585 18 exemption shall continue (i) so long as the residence
8686 19 continues to be occupied by the qualifying person's spouse or
8787 20 (ii) if the residence remains unoccupied but is still owned by
8888 21 the person qualified for the homestead exemption.
8989 22 (b) For the purposes of this Section, "person with a
9090 23 disability" means a person unable to engage in any substantial
9191 24 gainful activity by reason of a medically determinable
9292 25 physical or mental impairment which can be expected to result
9393 26 in death or has lasted or can be expected to last for a
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104104 1 continuous period of not less than 12 months. Persons with
105105 2 disabilities filing claims under this Act shall submit proof
106106 3 of disability in such form and manner as the Department shall
107107 4 by rule and regulation prescribe. Proof that a claimant is
108108 5 eligible to receive disability benefits under the Federal
109109 6 Social Security Act shall constitute proof of disability for
110110 7 purposes of this Act. Issuance of an Illinois Person with a
111111 8 Disability Identification Card stating that the claimant is
112112 9 under a Class 2 disability, as defined in Section 4A of the
113113 10 Illinois Identification Card Act, shall constitute proof that
114114 11 the person named thereon is a person with a disability for
115115 12 purposes of this Act. A person with a disability not covered
116116 13 under the Federal Social Security Act and not presenting an
117117 14 Illinois Person with a Disability Identification Card stating
118118 15 that the claimant is under a Class 2 disability shall be
119119 16 examined by a physician, optometrist (if the person qualifies
120120 17 because of a visual disability), advanced practice registered
121121 18 nurse, or physician assistant designated by the Department,
122122 19 and his status as a person with a disability determined using
123123 20 the same standards as used by the Social Security
124124 21 Administration. The costs of any required examination shall be
125125 22 borne by the claimant.
126126 23 (c) For land improved with (i) an apartment building owned
127127 24 and operated as a cooperative or (ii) a life care facility as
128128 25 defined under Section 2 of the Life Care Facilities Act that is
129129 26 considered to be a cooperative, the maximum reduction from the
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140140 1 value of the property, as equalized or assessed by the
141141 2 Department, shall be multiplied by the number of apartments or
142142 3 units occupied by a person with a disability. The person with a
143143 4 disability shall receive the homestead exemption upon meeting
144144 5 the following requirements:
145145 6 (1) The property must be occupied as the primary
146146 7 residence by the person with a disability.
147147 8 (2) The person with a disability must be liable by
148148 9 contract with the owner or owners of record for paying the
149149 10 apportioned property taxes on the property of the
150150 11 cooperative or life care facility. In the case of a life
151151 12 care facility, the person with a disability must be liable
152152 13 for paying the apportioned property taxes under a life
153153 14 care contract as defined in Section 2 of the Life Care
154154 15 Facilities Act.
155155 16 (3) The person with a disability must be an owner of
156156 17 record of a legal or equitable interest in the cooperative
157157 18 apartment building. A leasehold interest does not meet
158158 19 this requirement.
159159 20 If a homestead exemption is granted under this subsection, the
160160 21 cooperative association or management firm shall credit the
161161 22 savings resulting from the exemption to the apportioned tax
162162 23 liability of the qualifying person with a disability. The
163163 24 chief county assessment officer may request reasonable proof
164164 25 that the association or firm has properly credited the
165165 26 exemption. A person who willfully refuses to credit an
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176176 1 exemption to the qualified person with a disability is guilty
177177 2 of a Class B misdemeanor.
178178 3 (d) The chief county assessment officer shall determine
179179 4 the eligibility of property to receive the homestead exemption
180180 5 according to guidelines established by the Department. After a
181181 6 person has received an exemption under this Section, an annual
182182 7 verification of eligibility for the exemption shall be mailed
183183 8 to the taxpayer.
184184 9 In counties with fewer than 3,000,000 inhabitants, the
185185 10 chief county assessment officer shall provide to each person
186186 11 granted a homestead exemption under this Section a form to
187187 12 designate any other person to receive a duplicate of any
188188 13 notice of delinquency in the payment of taxes assessed and
189189 14 levied under this Code on the person's qualifying property.
190190 15 The duplicate notice shall be in addition to the notice
191191 16 required to be provided to the person receiving the exemption
192192 17 and shall be given in the manner required by this Code. The
193193 18 person filing the request for the duplicate notice shall pay
194194 19 an administrative fee of $5 to the chief county assessment
195195 20 officer. The assessment officer shall then file the executed
196196 21 designation with the county collector, who shall issue the
197197 22 duplicate notices as indicated by the designation. A
198198 23 designation may be rescinded by the person with a disability
199199 24 in the manner required by the chief county assessment officer.
200200 25 (d-5) Notwithstanding any other provision of law, each
201201 26 chief county assessment officer may approve this exemption for
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212212 1 the 2020 taxable year, without application, for any property
213213 2 that was approved for this exemption for the 2019 taxable
214214 3 year, provided that:
215215 4 (1) the county board has declared a local disaster as
216216 5 provided in the Illinois Emergency Management Agency Act
217217 6 related to the COVID-19 public health emergency;
218218 7 (2) the owner of record of the property as of January
219219 8 1, 2020 is the same as the owner of record of the property
220220 9 as of January 1, 2019;
221221 10 (3) the exemption for the 2019 taxable year has not
222222 11 been determined to be an erroneous exemption as defined by
223223 12 this Code; and
224224 13 (4) the applicant for the 2019 taxable year has not
225225 14 asked for the exemption to be removed for the 2019 or 2020
226226 15 taxable years.
227227 16 (d-10) Notwithstanding any other provision of law, each
228228 17 chief county assessment officer may approve this exemption for
229229 18 the 2021 taxable year, without application, for any property
230230 19 that was approved for this exemption for the 2020 taxable
231231 20 year, if:
232232 21 (1) the county board has declared a local disaster as
233233 22 provided in the Illinois Emergency Management Agency Act
234234 23 related to the COVID-19 public health emergency;
235235 24 (2) the owner of record of the property as of January
236236 25 1, 2021 is the same as the owner of record of the property
237237 26 as of January 1, 2020;
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248248 1 (3) the exemption for the 2020 taxable year has not
249249 2 been determined to be an erroneous exemption as defined by
250250 3 this Code; and
251251 4 (4) the taxpayer for the 2020 taxable year has not
252252 5 asked for the exemption to be removed for the 2020 or 2021
253253 6 taxable years.
254254 7 (d-15) For taxable years 2022 through 2027, in any county
255255 8 of more than 3,000,000 residents, and in any other county
256256 9 where the county board has authorized such action by ordinance
257257 10 or resolution, a chief county assessment officer may renew
258258 11 this exemption for any person who applied for the exemption
259259 12 and presented proof of eligibility, as described in subsection
260260 13 (b) above, without an annual application as required under
261261 14 subsection (d) above. A chief county assessment officer shall
262262 15 not automatically renew an exemption under this subsection if:
263263 16 the physician, advanced practice registered nurse,
264264 17 optometrist, or physician assistant who examined the claimant
265265 18 determined that the disability is not expected to continue for
266266 19 12 months or more; the exemption has been deemed erroneous
267267 20 since the last application; or the claimant has reported their
268268 21 ineligibility to receive the exemption. A chief county
269269 22 assessment officer who automatically renews an exemption under
270270 23 this subsection shall notify a person of a subsequent
271271 24 determination not to automatically renew that person's
272272 25 exemption and shall provide that person with an application to
273273 26 renew the exemption.
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284284 1 (e) A taxpayer who claims an exemption under Section
285285 2 15-165 or 15-169 may not claim an exemption under this
286286 3 Section.
287287 4 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
288288 5 102-895, eff. 5-23-22; revised 9-7-22.)
289289 6 Section 99. Effective date. This Act takes effect upon
290290 7 becoming law.
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