Illinois 2023-2024 Regular Session

Illinois House Bill HB3535 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 HB3535 Introduced 2/17/2023, by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for the purposes of the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, the maximum income limitation does not include any required minimum distributions from an individual retirement account or other retirement account. Effective immediately. LRB103 29691 HLH 56095 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3535 Introduced 2/17/2023, by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for the purposes of the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, the maximum income limitation does not include any required minimum distributions from an individual retirement account or other retirement account. Effective immediately. LRB103 29691 HLH 56095 b LRB103 29691 HLH 56095 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3535 Introduced 2/17/2023, by Rep. Jed Davis 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, for the purposes of the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, the maximum income limitation does not include any required minimum distributions from an individual retirement account or other retirement account. Effective immediately.
6	6	LRB103 29691 HLH 56095 b LRB103 29691 HLH 56095 b
7	7	LRB103 29691 HLH 56095 b
8	8	A BILL FOR
9	9	HB3535LRB103 29691 HLH 56095 b HB3535 LRB103 29691 HLH 56095 b
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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 HB3535 Introduced 2/17/2023, by Rep. Jed Davis 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, for the purposes of the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, the maximum income limitation does not include any required minimum distributions from an individual retirement account or other retirement account. Effective immediately.
41	41	LRB103 29691 HLH 56095 b LRB103 29691 HLH 56095 b
42	42	LRB103 29691 HLH 56095 b
43	43	A BILL FOR
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49	49	35 ILCS 200/15-172
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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, and,
119	119	16 beginning in assessment year 2024, "income" does not include
120	120	17 any required minimum distributions from an individual
121	121	18 retirement account or other retirement account..
122	122	19 "Internal Revenue Code of 1986" means the United States
123	123	20 Internal Revenue Code of 1986 or any successor law or laws
124	124	21 relating to federal income taxes in effect for the year
125	125	22 preceding the taxable year.
126	126	23 "Life care facility that qualifies as a cooperative" means
127	127	24 a facility as defined in Section 2 of the Life Care Facilities
128	128	25 Act.
129	129	26 "Maximum income limitation" means:
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140	140	1 (1) $35,000 prior to taxable year 1999;
141	141	2 (2) $40,000 in taxable years 1999 through 2003;
142	142	3 (3) $45,000 in taxable years 2004 through 2005;
143	143	4 (4) $50,000 in taxable years 2006 and 2007;
144	144	5 (5) $55,000 in taxable years 2008 through 2016;
145	145	6 (6) for taxable year 2017, (i) $65,000 for qualified
146	146	7 property located in a county with 3,000,000 or more
147	147	8 inhabitants and (ii) $55,000 for qualified property
148	148	9 located in a county with fewer than 3,000,000 inhabitants;
149	149	10 and
150	150	11 (7) for taxable years 2018 and thereafter, $65,000 for
151	151	12 all qualified property.
152	152	13 As an alternative income valuation, a homeowner who is
153	153	14 enrolled in any of the following programs may be presumed to
154	154	15 have household income that does not exceed the maximum income
155	155	16 limitation for that tax year as required by this Section: Aid
156	156	17 to the Aged, Blind or Disabled (AABD) Program or the
157	157	18 Supplemental Nutrition Assistance Program (SNAP), both of
158	158	19 which are administered by the Department of Human Services;
159	159	20 the Low Income Home Energy Assistance Program (LIHEAP), which
160	160	21 is administered by the Department of Commerce and Economic
161	161	22 Opportunity; The Benefit Access program, which is administered
162	162	23 by the Department on Aging; and the Senior Citizens Real
163	163	24 Estate Tax Deferral Program.
164	164	25 A chief county assessment officer may indicate that he or
165	165	26 she has verified an applicant's income eligibility for this
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176	176	1 exemption but may not report which program or programs, if
177	177	2 any, enroll the applicant. Release of personal information
178	178	3 submitted pursuant to this Section shall be deemed an
179	179	4 unwarranted invasion of personal privacy under the Freedom of
180	180	5 Information Act.
181	181	6 "Residence" means the principal dwelling place and
182	182	7 appurtenant structures used for residential purposes in this
183	183	8 State occupied on January 1 of the taxable year by a household
184	184	9 and so much of the surrounding land, constituting the parcel
185	185	10 upon which the dwelling place is situated, as is used for
186	186	11 residential purposes. If the Chief County Assessment Officer
187	187	12 has established a specific legal description for a portion of
188	188	13 property constituting the residence, then that portion of
189	189	14 property shall be deemed the residence for the purposes of
190	190	15 this Section.
191	191	16 "Taxable year" means the calendar year during which ad
192	192	17 valorem property taxes payable in the next succeeding year are
193	193	18 levied.
194	194	19 (c) Beginning in taxable year 1994, a low-income senior
195	195	20 citizens assessment freeze homestead exemption is granted for
196	196	21 real property that is improved with a permanent structure that
197	197	22 is occupied as a residence by an applicant who (i) is 65 years
198	198	23 of age or older during the taxable year, (ii) has a household
199	199	24 income that does not exceed the maximum income limitation,
200	200	25 (iii) is liable for paying real property taxes on the
201	201	26 property, and (iv) is an owner of record of the property or has
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212	212	1 a legal or equitable interest in the property as evidenced by a
213	213	2 written instrument. This homestead exemption shall also apply
214	214	3 to a leasehold interest in a parcel of property improved with a
215	215	4 permanent structure that is a single family residence that is
216	216	5 occupied as a residence by a person who (i) is 65 years of age
217	217	6 or older during the taxable year, (ii) has a household income
218	218	7 that does not exceed the maximum income limitation, (iii) has
219	219	8 a legal or equitable ownership interest in the property as
220	220	9 lessee, and (iv) is liable for the payment of real property
221	221	10 taxes on that property.
222	222	11 In counties of 3,000,000 or more inhabitants, the amount
223	223	12 of the exemption for all taxable years is the equalized
224	224	13 assessed value of the residence in the taxable year for which
225	225	14 application is made minus the base amount. In all other
226	226	15 counties, the amount of the exemption is as follows: (i)
227	227	16 through taxable year 2005 and for taxable year 2007 and
228	228	17 thereafter, the amount of this exemption shall be the
229	229	18 equalized assessed value of the residence in the taxable year
230	230	19 for which application is made minus the base amount; and (ii)
231	231	20 for taxable year 2006, the amount of the exemption is as
232	232	21 follows:
233	233	22 (1) For an applicant who has a household income of
234	234	23 $45,000 or less, the amount of the exemption is the
235	235	24 equalized assessed value of the residence in the taxable
236	236	25 year for which application is made minus the base amount.
237	237	26 (2) For an applicant who has a household income
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248	248	1 exceeding $45,000 but not exceeding $46,250, the amount of
249	249	2 the exemption is (i) the equalized assessed value of the
250	250	3 residence in the taxable year for which application is
251	251	4 made minus the base amount (ii) multiplied by 0.8.
252	252	5 (3) For an applicant who has a household income
253	253	6 exceeding $46,250 but not exceeding $47,500, the amount of
254	254	7 the exemption is (i) the equalized assessed value of the
255	255	8 residence in the taxable year for which application is
256	256	9 made minus the base amount (ii) multiplied by 0.6.
257	257	10 (4) For an applicant who has a household income
258	258	11 exceeding $47,500 but not exceeding $48,750, the amount of
259	259	12 the exemption is (i) the equalized assessed value of the
260	260	13 residence in the taxable year for which application is
261	261	14 made minus the base amount (ii) multiplied by 0.4.
262	262	15 (5) For an applicant who has a household income
263	263	16 exceeding $48,750 but not exceeding $50,000, the amount of
264	264	17 the exemption is (i) the equalized assessed value of the
265	265	18 residence in the taxable year for which application is
266	266	19 made minus the base amount (ii) multiplied by 0.2.
267	267	20 When the applicant is a surviving spouse of an applicant
268	268	21 for a prior year for the same residence for which an exemption
269	269	22 under this Section has been granted, the base year and base
270	270	23 amount for that residence are the same as for the applicant for
271	271	24 the prior year.
272	272	25 Each year at the time the assessment books are certified
273	273	26 to the County Clerk, the Board of Review or Board of Appeals
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284	284	1 shall give to the County Clerk a list of the assessed values of
285	285	2 improvements on each parcel qualifying for this exemption that
286	286	3 were added after the base year for this parcel and that
287	287	4 increased the assessed value of the property.
288	288	5 In the case of land improved with an apartment building
289	289	6 owned and operated as a cooperative or a building that is a
290	290	7 life care facility that qualifies as a cooperative, the
291	291	8 maximum reduction from the equalized assessed value of the
292	292	9 property is limited to the sum of the reductions calculated
293	293	10 for each unit occupied as a residence by a person or persons
294	294	11 (i) 65 years of age or older, (ii) with a household income that
295	295	12 does not exceed the maximum income limitation, (iii) who is
296	296	13 liable, by contract with the owner or owners of record, for
297	297	14 paying real property taxes on the property, and (iv) who is an
298	298	15 owner of record of a legal or equitable interest in the
299	299	16 cooperative apartment building, other than a leasehold
300	300	17 interest. In the instance of a cooperative where a homestead
301	301	18 exemption has been granted under this Section, the cooperative
302	302	19 association or its management firm shall credit the savings
303	303	20 resulting from that exemption only to the apportioned tax
304	304	21 liability of the owner who qualified for the exemption. Any
305	305	22 person who willfully refuses to credit that savings to an
306	306	23 owner who qualifies for the exemption is guilty of a Class B
307	307	24 misdemeanor.
308	308	25 When a homestead exemption has been granted under this
309	309	26 Section and an applicant then becomes a resident of a facility
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320	320	1 licensed under the Assisted Living and Shared Housing Act, the
321	321	2 Nursing Home Care Act, the Specialized Mental Health
322	322	3 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
323	323	4 the MC/DD Act, the exemption shall be granted in subsequent
324	324	5 years so long as the residence (i) continues to be occupied by
325	325	6 the qualified applicant's spouse or (ii) if remaining
326	326	7 unoccupied, is still owned by the qualified applicant for the
327	327	8 homestead exemption.
328	328	9 Beginning January 1, 1997, when an individual dies who
329	329	10 would have qualified for an exemption under this Section, and
330	330	11 the surviving spouse does not independently qualify for this
331	331	12 exemption because of age, the exemption under this Section
332	332	13 shall be granted to the surviving spouse for the taxable year
333	333	14 preceding and the taxable year of the death, provided that,
334	334	15 except for age, the surviving spouse meets all other
335	335	16 qualifications for the granting of this exemption for those
336	336	17 years.
337	337	18 When married persons maintain separate residences, the
338	338	19 exemption provided for in this Section may be claimed by only
339	339	20 one of such persons and for only one residence.
340	340	21 For taxable year 1994 only, in counties having less than
341	341	22 3,000,000 inhabitants, to receive the exemption, a person
342	342	23 shall submit an application by February 15, 1995 to the Chief
343	343	24 County Assessment Officer of the county in which the property
344	344	25 is located. In counties having 3,000,000 or more inhabitants,
345	345	26 for taxable year 1994 and all subsequent taxable years, to
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356	356	1 receive the exemption, a person may submit an application to
357	357	2 the Chief County Assessment Officer of the county in which the
358	358	3 property is located during such period as may be specified by
359	359	4 the Chief County Assessment Officer. The Chief County
360	360	5 Assessment Officer in counties of 3,000,000 or more
361	361	6 inhabitants shall annually give notice of the application
362	362	7 period by mail or by publication. In counties having less than
363	363	8 3,000,000 inhabitants, beginning with taxable year 1995 and
364	364	9 thereafter, to receive the exemption, a person shall submit an
365	365	10 application by July 1 of each taxable year to the Chief County
366	366	11 Assessment Officer of the county in which the property is
367	367	12 located. A county may, by ordinance, establish a date for
368	368	13 submission of applications that is different than July 1. The
369	369	14 applicant shall submit with the application an affidavit of
370	370	15 the applicant's total household income, age, marital status
371	371	16 (and if married the name and address of the applicant's
372	372	17 spouse, if known), and principal dwelling place of members of
373	373	18 the household on January 1 of the taxable year. The Department
374	374	19 shall establish, by rule, a method for verifying the accuracy
375	375	20 of affidavits filed by applicants under this Section, and the
376	376	21 Chief County Assessment Officer may conduct audits of any
377	377	22 taxpayer claiming an exemption under this Section to verify
378	378	23 that the taxpayer is eligible to receive the exemption. Each
379	379	24 application shall contain or be verified by a written
380	380	25 declaration that it is made under the penalties of perjury. A
381	381	26 taxpayer's signing a fraudulent application under this Act is
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392	392	1 perjury, as defined in Section 32-2 of the Criminal Code of
393	393	2 2012. The applications shall be clearly marked as applications
394	394	3 for the Low-Income Senior Citizens Assessment Freeze Homestead
395	395	4 Exemption and must contain a notice that any taxpayer who
396	396	5 receives the exemption is subject to an audit by the Chief
397	397	6 County Assessment Officer.
398	398	7 Notwithstanding any other provision to the contrary, in
399	399	8 counties having fewer than 3,000,000 inhabitants, if an
400	400	9 applicant fails to file the application required by this
401	401	10 Section in a timely manner and this failure to file is due to a
402	402	11 mental or physical condition sufficiently severe so as to
403	403	12 render the applicant incapable of filing the application in a
404	404	13 timely manner, the Chief County Assessment Officer may extend
405	405	14 the filing deadline for a period of 30 days after the applicant
406	406	15 regains the capability to file the application, but in no case
407	407	16 may the filing deadline be extended beyond 3 months of the
408	408	17 original filing deadline. In order to receive the extension
409	409	18 provided in this paragraph, the applicant shall provide the
410	410	19 Chief County Assessment Officer with a signed statement from
411	411	20 the applicant's physician, advanced practice registered nurse,
412	412	21 or physician assistant stating the nature and extent of the
413	413	22 condition, that, in the physician's, advanced practice
414	414	23 registered nurse's, or physician assistant's opinion, the
415	415	24 condition was so severe that it rendered the applicant
416	416	25 incapable of filing the application in a timely manner, and
417	417	26 the date on which the applicant regained the capability to
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428	428	1 file the application.
429	429	2 Beginning January 1, 1998, notwithstanding any other
430	430	3 provision to the contrary, in counties having fewer than
431	431	4 3,000,000 inhabitants, if an applicant fails to file the
432	432	5 application required by this Section in a timely manner and
433	433	6 this failure to file is due to a mental or physical condition
434	434	7 sufficiently severe so as to render the applicant incapable of
435	435	8 filing the application in a timely manner, the Chief County
436	436	9 Assessment Officer may extend the filing deadline for a period
437	437	10 of 3 months. In order to receive the extension provided in this
438	438	11 paragraph, the applicant shall provide the Chief County
439	439	12 Assessment Officer with a signed statement from the
440	440	13 applicant's physician, advanced practice registered nurse, or
441	441	14 physician assistant stating the nature and extent of the
442	442	15 condition, and that, in the physician's, advanced practice
443	443	16 registered nurse's, or physician assistant's opinion, the
444	444	17 condition was so severe that it rendered the applicant
445	445	18 incapable of filing the application in a timely manner.
446	446	19 In counties having less than 3,000,000 inhabitants, if an
447	447	20 applicant was denied an exemption in taxable year 1994 and the
448	448	21 denial occurred due to an error on the part of an assessment
449	449	22 official, or his or her agent or employee, then beginning in
450	450	23 taxable year 1997 the applicant's base year, for purposes of
451	451	24 determining the amount of the exemption, shall be 1993 rather
452	452	25 than 1994. In addition, in taxable year 1997, the applicant's
453	453	26 exemption shall also include an amount equal to (i) the amount
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464	464	1 of any exemption denied to the applicant in taxable year 1995
465	465	2 as a result of using 1994, rather than 1993, as the base year,
466	466	3 (ii) the amount of any exemption denied to the applicant in
467	467	4 taxable year 1996 as a result of using 1994, rather than 1993,
468	468	5 as the base year, and (iii) the amount of the exemption
469	469	6 erroneously denied for taxable year 1994.
470	470	7 For purposes of this Section, a person who will be 65 years
471	471	8 of age during the current taxable year shall be eligible to
472	472	9 apply for the homestead exemption during that taxable year.
473	473	10 Application shall be made during the application period in
474	474	11 effect for the county of his or her residence.
475	475	12 The Chief County Assessment Officer may determine the
476	476	13 eligibility of a life care facility that qualifies as a
477	477	14 cooperative to receive the benefits provided by this Section
478	478	15 by use of an affidavit, application, visual inspection,
479	479	16 questionnaire, or other reasonable method in order to insure
480	480	17 that the tax savings resulting from the exemption are credited
481	481	18 by the management firm to the apportioned tax liability of
482	482	19 each qualifying resident. The Chief County Assessment Officer
483	483	20 may request reasonable proof that the management firm has so
484	484	21 credited that exemption.
485	485	22 Except as provided in this Section, all information
486	486	23 received by the chief county assessment officer or the
487	487	24 Department from applications filed under this Section, or from
488	488	25 any investigation conducted under the provisions of this
489	489	26 Section, shall be confidential, except for official purposes
490	490
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500	500	1 or pursuant to official procedures for collection of any State
501	501	2 or local tax or enforcement of any civil or criminal penalty or
502	502	3 sanction imposed by this Act or by any statute or ordinance
503	503	4 imposing a State or local tax. Any person who divulges any such
504	504	5 information in any manner, except in accordance with a proper
505	505	6 judicial order, is guilty of a Class A misdemeanor.
506	506	7 Nothing contained in this Section shall prevent the
507	507	8 Director or chief county assessment officer from publishing or
508	508	9 making available reasonable statistics concerning the
509	509	10 operation of the exemption contained in this Section in which
510	510	11 the contents of claims are grouped into aggregates in such a
511	511	12 way that information contained in any individual claim shall
512	512	13 not be disclosed.
513	513	14 Notwithstanding any other provision of law, for taxable
514	514	15 year 2017 and thereafter, in counties of 3,000,000 or more
515	515	16 inhabitants, the amount of the exemption shall be the greater
516	516	17 of (i) the amount of the exemption otherwise calculated under
517	517	18 this Section or (ii) $2,000.
518	518	19 (c-5) Notwithstanding any other provision of law, each
519	519	20 chief county assessment officer may approve this exemption for
520	520	21 the 2020 taxable year, without application, for any property
521	521	22 that was approved for this exemption for the 2019 taxable
522	522	23 year, provided that:
523	523	24 (1) the county board has declared a local disaster as
524	524	25 provided in the Illinois Emergency Management Agency Act
525	525	26 related to the COVID-19 public health emergency;
526	526
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536	536	1 (2) the owner of record of the property as of January
537	537	2 1, 2020 is the same as the owner of record of the property
538	538	3 as of January 1, 2019;
539	539	4 (3) the exemption for the 2019 taxable year has not
540	540	5 been determined to be an erroneous exemption as defined by
541	541	6 this Code; and
542	542	7 (4) the applicant for the 2019 taxable year has not
543	543	8 asked for the exemption to be removed for the 2019 or 2020
544	544	9 taxable years.
545	545	10 Nothing in this subsection shall preclude or impair the
546	546	11 authority of a chief county assessment officer to conduct
547	547	12 audits of any taxpayer claiming an exemption under this
548	548	13 Section to verify that the taxpayer is eligible to receive the
549	549	14 exemption as provided elsewhere in this Section.
550	550	15 (c-10) Notwithstanding any other provision of law, each
551	551	16 chief county assessment officer may approve this exemption for
552	552	17 the 2021 taxable year, without application, for any property
553	553	18 that was approved for this exemption for the 2020 taxable
554	554	19 year, if:
555	555	20 (1) the county board has declared a local disaster as
556	556	21 provided in the Illinois Emergency Management Agency Act
557	557	22 related to the COVID-19 public health emergency;
558	558	23 (2) the owner of record of the property as of January
559	559	24 1, 2021 is the same as the owner of record of the property
560	560	25 as of January 1, 2020;
561	561	26 (3) the exemption for the 2020 taxable year has not
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572	572	1 been determined to be an erroneous exemption as defined by
573	573	2 this Code; and
574	574	3 (4) the taxpayer for the 2020 taxable year has not
575	575	4 asked for the exemption to be removed for the 2020 or 2021
576	576	5 taxable years.
577	577	6 Nothing in this subsection shall preclude or impair the
578	578	7 authority of a chief county assessment officer to conduct
579	579	8 audits of any taxpayer claiming an exemption under this
580	580	9 Section to verify that the taxpayer is eligible to receive the
581	581	10 exemption as provided elsewhere in this Section.
582	582	11 (d) Each Chief County Assessment Officer shall annually
583	583	12 publish a notice of availability of the exemption provided
584	584	13 under this Section. The notice shall be published at least 60
585	585	14 days but no more than 75 days prior to the date on which the
586	586	15 application must be submitted to the Chief County Assessment
587	587	16 Officer of the county in which the property is located. The
588	588	17 notice shall appear in a newspaper of general circulation in
589	589	18 the county.
590	590	19 Notwithstanding Sections 6 and 8 of the State Mandates
591	591	20 Act, no reimbursement by the State is required for the
592	592	21 implementation of any mandate created by this Section.
593	593	22 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
594	594	23 102-895, eff. 5-23-22.)
595	595	24 Section 99. Effective date. This Act takes effect upon
596	596	25 becoming law.
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