Illinois 2023-2024 Regular Session

Illinois House Bill HB1372 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1372 Introduced , by Rep. David Friess SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 Amends the Property Tax Code. Adds physical therapists to the list of health care providers who may examine a claimant for the homestead exemption for persons with disabilities. Provides that the chief county assessment officer in any county may renew the homestead exemption for persons with disabilities without reapplication, subject to specified restrictions. Effective immediately. LRB103 25820 HLH 52171 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1372 Introduced , by Rep. David Friess SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 35 ILCS 200/15-168 Amends the Property Tax Code. Adds physical therapists to the list of health care providers who may examine a claimant for the homestead exemption for persons with disabilities. Provides that the chief county assessment officer in any county may renew the homestead exemption for persons with disabilities without reapplication, subject to specified restrictions. Effective immediately. LRB103 25820 HLH 52171 b LRB103 25820 HLH 52171 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1372 Introduced , by Rep. David Friess SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-168 35 ILCS 200/15-168
4	4	35 ILCS 200/15-168
5	5	Amends the Property Tax Code. Adds physical therapists to the list of health care providers who may examine a claimant for the homestead exemption for persons with disabilities. Provides that the chief county assessment officer in any county may renew the homestead exemption for persons with disabilities without reapplication, subject to specified restrictions. Effective immediately.
6	6	LRB103 25820 HLH 52171 b LRB103 25820 HLH 52171 b
7	7	LRB103 25820 HLH 52171 b
8	8	A BILL FOR
9	9	HB1372LRB103 25820 HLH 52171 b HB1372 LRB103 25820 HLH 52171 b
10	10	HB1372 LRB103 25820 HLH 52171 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 15-168 as follows:
16	16	6 (35 ILCS 200/15-168)
17	17	7 Sec. 15-168. Homestead exemption for persons with
18	18	8 disabilities.
19	19	9 (a) Beginning with taxable year 2007, an annual homestead
20	20	10 exemption is granted to persons with disabilities in the
21	21	11 amount of $2,000, except as provided in subsection (c), to be
22	22	12 deducted from the property's value as equalized or assessed by
23	23	13 the Department of Revenue. The person with a disability shall
24	24	14 receive the homestead exemption upon meeting the following
25	25	15 requirements:
26	26	16 (1) The property must be occupied as the primary
27	27	17 residence by the person with a disability.
28	28	18 (2) The person with a disability must be liable for
29	29	19 paying the real estate taxes on the property.
30	30	20 (3) The person with a disability must be an owner of
31	31	21 record of the property or have a legal or equitable
32	32	22 interest in the property as evidenced by a written
33	33	23 instrument. In the case of a leasehold interest in
34	34
35	35
36	36
37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1372 Introduced , by Rep. David Friess SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-168 35 ILCS 200/15-168
39	39	35 ILCS 200/15-168
40	40	Amends the Property Tax Code. Adds physical therapists to the list of health care providers who may examine a claimant for the homestead exemption for persons with disabilities. Provides that the chief county assessment officer in any county may renew the homestead exemption for persons with disabilities without reapplication, subject to specified restrictions. Effective immediately.
41	41	LRB103 25820 HLH 52171 b LRB103 25820 HLH 52171 b
42	42	LRB103 25820 HLH 52171 b
43	43	A BILL FOR
44	44
45	45
46	46
47	47
48	48
49	49	35 ILCS 200/15-168
50	50
51	51
52	52
53	53	LRB103 25820 HLH 52171 b
54	54
55	55
56	56
57	57
58	58
59	59
60	60
61	61
62	62
63	63	HB1372 LRB103 25820 HLH 52171 b
64	64
65	65
66	66	HB1372- 2 -LRB103 25820 HLH 52171 b HB1372 - 2 - LRB103 25820 HLH 52171 b
67	67	HB1372 - 2 - LRB103 25820 HLH 52171 b
68	68	1 property, the lease must be for a single family residence.
69	69	2 A person who has a disability during the taxable year is
70	70	3 eligible to apply for this homestead exemption during that
71	71	4 taxable year. Application must be made during the application
72	72	5 period in effect for the county of residence. If a homestead
73	73	6 exemption has been granted under this Section and the person
74	74	7 awarded the exemption subsequently becomes a resident of a
75	75	8 facility licensed under the Nursing Home Care Act, the
76	76	9 Specialized Mental Health Rehabilitation Act of 2013, the
77	77	10 ID/DD Community Care Act, or the MC/DD Act, then the exemption
78	78	11 shall continue (i) so long as the residence continues to be
79	79	12 occupied by the qualifying person's spouse or (ii) if the
80	80	13 residence remains unoccupied but is still owned by the person
81	81	14 qualified for the homestead exemption.
82	82	15 (b) For the purposes of this Section, "person with a
83	83	16 disability" means a person unable to engage in any substantial
84	84	17 gainful activity by reason of a medically determinable
85	85	18 physical or mental impairment which can be expected to result
86	86	19 in death or has lasted or can be expected to last for a
87	87	20 continuous period of not less than 12 months. Persons with
88	88	21 disabilities filing claims under this Act shall submit proof
89	89	22 of disability in such form and manner as the Department shall
90	90	23 by rule and regulation prescribe. Proof that a claimant is
91	91	24 eligible to receive disability benefits under the Federal
92	92	25 Social Security Act shall constitute proof of disability for
93	93	26 purposes of this Act. Issuance of an Illinois Person with a
94	94
95	95
96	96
97	97
98	98
99	99	HB1372 - 2 - LRB103 25820 HLH 52171 b
100	100
101	101
102	102	HB1372- 3 -LRB103 25820 HLH 52171 b HB1372 - 3 - LRB103 25820 HLH 52171 b
103	103	HB1372 - 3 - LRB103 25820 HLH 52171 b
104	104	1 Disability Identification Card stating that the claimant is
105	105	2 under a Class 2 disability, as defined in Section 4A of the
106	106	3 Illinois Identification Card Act, shall constitute proof that
107	107	4 the person named thereon is a person with a disability for
108	108	5 purposes of this Act. A person with a disability not covered
109	109	6 under the Federal Social Security Act and not presenting an
110	110	7 Illinois Person with a Disability Identification Card stating
111	111	8 that the claimant is under a Class 2 disability shall be
112	112	9 examined by a health care provider physician, optometrist (if
113	113	10 the person qualifies because of a visual disability), advanced
114	114	11 practice registered nurse, or physician assistant designated
115	115	12 by the Department, and his status as a person with a disability
116	116	13 determined using the same standards as used by the Social
117	117	14 Security Administration. The costs of any required examination
118	118	15 shall be borne by the claimant.
119	119	16 As used in this Section, "health care provider" means a
120	120	17 physician, an optometrist (if the person qualifies because of
121	121	18 a visual disability), an advanced practice registered nurse, a
122	122	19 physical therapist, or a physician assistant.
123	123	20 (c) For land improved with (i) an apartment building owned
124	124	21 and operated as a cooperative or (ii) a life care facility as
125	125	22 defined under Section 2 of the Life Care Facilities Act that is
126	126	23 considered to be a cooperative, the maximum reduction from the
127	127	24 value of the property, as equalized or assessed by the
128	128	25 Department, shall be multiplied by the number of apartments or
129	129	26 units occupied by a person with a disability. The person with a
130	130
131	131
132	132
133	133
134	134
135	135	HB1372 - 3 - LRB103 25820 HLH 52171 b
136	136
137	137
138	138	HB1372- 4 -LRB103 25820 HLH 52171 b HB1372 - 4 - LRB103 25820 HLH 52171 b
139	139	HB1372 - 4 - LRB103 25820 HLH 52171 b
140	140	1 disability shall receive the homestead exemption upon meeting
141	141	2 the following requirements:
142	142	3 (1) The property must be occupied as the primary
143	143	4 residence by the person with a disability.
144	144	5 (2) The person with a disability must be liable by
145	145	6 contract with the owner or owners of record for paying the
146	146	7 apportioned property taxes on the property of the
147	147	8 cooperative or life care facility. In the case of a life
148	148	9 care facility, the person with a disability must be liable
149	149	10 for paying the apportioned property taxes under a life
150	150	11 care contract as defined in Section 2 of the Life Care
151	151	12 Facilities Act.
152	152	13 (3) The person with a disability must be an owner of
153	153	14 record of a legal or equitable interest in the cooperative
154	154	15 apartment building. A leasehold interest does not meet
155	155	16 this requirement.
156	156	17 If a homestead exemption is granted under this subsection, the
157	157	18 cooperative association or management firm shall credit the
158	158	19 savings resulting from the exemption to the apportioned tax
159	159	20 liability of the qualifying person with a disability. The
160	160	21 chief county assessment officer may request reasonable proof
161	161	22 that the association or firm has properly credited the
162	162	23 exemption. A person who willfully refuses to credit an
163	163	24 exemption to the qualified person with a disability is guilty
164	164	25 of a Class B misdemeanor.
165	165	26 (d) The chief county assessment officer shall determine
166	166
167	167
168	168
169	169
170	170
171	171	HB1372 - 4 - LRB103 25820 HLH 52171 b
172	172
173	173
174	174	HB1372- 5 -LRB103 25820 HLH 52171 b HB1372 - 5 - LRB103 25820 HLH 52171 b
175	175	HB1372 - 5 - LRB103 25820 HLH 52171 b
176	176	1 the eligibility of property to receive the homestead exemption
177	177	2 according to guidelines established by the Department. After a
178	178	3 person has received an exemption under this Section, an annual
179	179	4 verification of eligibility for the exemption shall be mailed
180	180	5 to the taxpayer.
181	181	6 In counties with fewer than 3,000,000 inhabitants, the
182	182	7 chief county assessment officer shall provide to each person
183	183	8 granted a homestead exemption under this Section a form to
184	184	9 designate any other person to receive a duplicate of any
185	185	10 notice of delinquency in the payment of taxes assessed and
186	186	11 levied under this Code on the person's qualifying property.
187	187	12 The duplicate notice shall be in addition to the notice
188	188	13 required to be provided to the person receiving the exemption
189	189	14 and shall be given in the manner required by this Code. The
190	190	15 person filing the request for the duplicate notice shall pay
191	191	16 an administrative fee of $5 to the chief county assessment
192	192	17 officer. The assessment officer shall then file the executed
193	193	18 designation with the county collector, who shall issue the
194	194	19 duplicate notices as indicated by the designation. A
195	195	20 designation may be rescinded by the person with a disability
196	196	21 in the manner required by the chief county assessment officer.
197	197	22 (d-5) Notwithstanding any other provision of law, each
198	198	23 chief county assessment officer may approve this exemption for
199	199	24 the 2020 taxable year, without application, for any property
200	200	25 that was approved for this exemption for the 2019 taxable
201	201	26 year, provided that:
202	202
203	203
204	204
205	205
206	206
207	207	HB1372 - 5 - LRB103 25820 HLH 52171 b
208	208
209	209
210	210	HB1372- 6 -LRB103 25820 HLH 52171 b HB1372 - 6 - LRB103 25820 HLH 52171 b
211	211	HB1372 - 6 - LRB103 25820 HLH 52171 b
212	212	1 (1) the county board has declared a local disaster as
213	213	2 provided in the Illinois Emergency Management Agency Act
214	214	3 related to the COVID-19 public health emergency;
215	215	4 (2) the owner of record of the property as of January
216	216	5 1, 2020 is the same as the owner of record of the property
217	217	6 as of January 1, 2019;
218	218	7 (3) the exemption for the 2019 taxable year has not
219	219	8 been determined to be an erroneous exemption as defined by
220	220	9 this Code; and
221	221	10 (4) the applicant for the 2019 taxable year has not
222	222	11 asked for the exemption to be removed for the 2019 or 2020
223	223	12 taxable years.
224	224	13 (d-10) Notwithstanding any other provision of law, each
225	225	14 chief county assessment officer may approve this exemption for
226	226	15 the 2021 taxable year, without application, for any property
227	227	16 that was approved for this exemption for the 2020 taxable
228	228	17 year, if:
229	229	18 (1) the county board has declared a local disaster as
230	230	19 provided in the Illinois Emergency Management Agency Act
231	231	20 related to the COVID-19 public health emergency;
232	232	21 (2) the owner of record of the property as of January
233	233	22 1, 2021 is the same as the owner of record of the property
234	234	23 as of January 1, 2020;
235	235	24 (3) the exemption for the 2020 taxable year has not
236	236	25 been determined to be an erroneous exemption as defined by
237	237	26 this Code; and
238	238
239	239
240	240
241	241
242	242
243	243	HB1372 - 6 - LRB103 25820 HLH 52171 b
244	244
245	245
246	246	HB1372- 7 -LRB103 25820 HLH 52171 b HB1372 - 7 - LRB103 25820 HLH 52171 b
247	247	HB1372 - 7 - LRB103 25820 HLH 52171 b
248	248	1 (4) the taxpayer for the 2020 taxable year has not
249	249	2 asked for the exemption to be removed for the 2020 or 2021
250	250	3 taxable years.
251	251	4 (d-15) A For taxable years 2022 through 2027, in any
252	252	5 county of more than 3,000,000 residents, and in any other
253	253	6 county where the county board has authorized such action by
254	254	7 ordinance or resolution, a chief county assessment officer may
255	255	8 renew this exemption for any person who applied for the
256	256	9 exemption and presented proof of eligibility, as described in
257	257	10 subsection (b) above, without an annual application as
258	258	11 required under subsection (d) above. A chief county assessment
259	259	12 officer shall not automatically renew an exemption under this
260	260	13 subsection if: the health care provider physician, advanced
261	261	14 practice registered nurse, optometrist, or physician assistant
262	262	15 who examined the claimant determined that the disability is
263	263	16 not expected to continue for 12 months or more; the exemption
264	264	17 has been deemed erroneous since the last application; or the
265	265	18 claimant has reported their ineligibility to receive the
266	266	19 exemption. A chief county assessment officer who automatically
267	267	20 renews an exemption under this subsection shall notify a
268	268	21 person of a subsequent determination not to automatically
269	269	22 renew that person's exemption and shall provide that person
270	270	23 with an application to renew the exemption.
271	271	24 (e) A taxpayer who claims an exemption under Section
272	272	25 15-165 or 15-169 may not claim an exemption under this
273	273	26 Section.
274	274
275	275
276	276
277	277
278	278
279	279	HB1372 - 7 - LRB103 25820 HLH 52171 b
280	280
281	281
282	282	HB1372- 8 -LRB103 25820 HLH 52171 b HB1372 - 8 - LRB103 25820 HLH 52171 b
283	283	HB1372 - 8 - LRB103 25820 HLH 52171 b
284	284	1 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
285	285	2 102-895, eff. 5-23-22; revised 9-7-22.)
286	286	3 Section 99. Effective date. This Act takes effect upon
287	287	4 becoming law.
288	288
289	289
290	290
291	291
292	292
293	293	HB1372 - 8 - LRB103 25820 HLH 52171 b