Illinois 2023-2024 Regular Session

Illinois House Bill HB4185 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 HB4185 Introduced , by Rep. Diane Blair-Sherlock SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 Amends the Property Tax Code. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2024. Effective immediately. LRB103 34726 HLH 64573 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4185 Introduced , by Rep. Diane Blair-Sherlock SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 35 ILCS 200/15-168 Amends the Property Tax Code. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2024. Effective immediately. LRB103 34726 HLH 64573 b LRB103 34726 HLH 64573 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4185 Introduced , by Rep. Diane Blair-Sherlock 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. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2024. Effective immediately.
6	6	LRB103 34726 HLH 64573 b LRB103 34726 HLH 64573 b
7	7	LRB103 34726 HLH 64573 b
8	8	A BILL FOR
9	9	HB4185LRB103 34726 HLH 64573 b HB4185 LRB103 34726 HLH 64573 b
10	10	HB4185 LRB103 34726 HLH 64573 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. The amount
21	21	11 of the exemption shall in the amount of $2,000, except as
22	22	12 provided in subsection (c), to be deducted from the property's
23	23	13 value as equalized or assessed by the Department of Revenue.
24	24	14 Except as provided in subsection (c), the amount of the
25	25	15 exemption is (i) $2,000 for tax years prior to tax year 2024
26	26	16 and (ii) $4,000 for tax years 2024 and thereafter. The person
27	27	17 with a disability shall receive the homestead exemption upon
28	28	18 meeting the following requirements:
29	29	19 (1) The property must be occupied as the primary
30	30	20 residence by the person with a disability.
31	31	21 (2) The person with a disability must be liable for
32	32	22 paying the real estate taxes on the property.
33	33	23 (3) The person with a disability must be an owner of
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4185 Introduced , by Rep. Diane Blair-Sherlock 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. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2024. Effective immediately.
41	41	LRB103 34726 HLH 64573 b LRB103 34726 HLH 64573 b
42	42	LRB103 34726 HLH 64573 b
43	43	A BILL FOR
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49	49	35 ILCS 200/15-168
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68	68	1 record of the property or have a legal or equitable
69	69	2 interest in the property as evidenced by a written
70	70	3 instrument. In the case of a leasehold interest in
71	71	4 property, the lease must be for a single family residence.
72	72	5 A person who has a disability during the taxable year is
73	73	6 eligible to apply for this homestead exemption during that
74	74	7 taxable year. Application must be made during the application
75	75	8 period in effect for the county of residence. If a homestead
76	76	9 exemption has been granted under this Section and the person
77	77	10 awarded the exemption subsequently becomes a resident of a
78	78	11 facility licensed under the Nursing Home Care Act, the
79	79	12 Specialized Mental Health Rehabilitation Act of 2013, the
80	80	13 ID/DD Community Care Act, or the MC/DD Act, then the exemption
81	81	14 shall continue (i) so long as the residence continues to be
82	82	15 occupied by the qualifying person's spouse or (ii) if the
83	83	16 residence remains unoccupied but is still owned by the person
84	84	17 qualified for the homestead exemption.
85	85	18 (b) For the purposes of this Section, "person with a
86	86	19 disability" means a person unable to engage in any substantial
87	87	20 gainful activity by reason of a medically determinable
88	88	21 physical or mental impairment which can be expected to result
89	89	22 in death or has lasted or can be expected to last for a
90	90	23 continuous period of not less than 12 months. Persons with
91	91	24 disabilities filing claims under this Act shall submit proof
92	92	25 of disability in such form and manner as the Department shall
93	93	26 by rule and regulation prescribe. Proof that a claimant is
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104	104	1 eligible to receive disability benefits under the Federal
105	105	2 Social Security Act shall constitute proof of disability for
106	106	3 purposes of this Act. Issuance of an Illinois Person with a
107	107	4 Disability Identification Card stating that the claimant is
108	108	5 under a Class 2 disability, as defined in Section 4A of the
109	109	6 Illinois Identification Card Act, shall constitute proof that
110	110	7 the person named thereon is a person with a disability for
111	111	8 purposes of this Act. A person with a disability not covered
112	112	9 under the Federal Social Security Act and not presenting an
113	113	10 Illinois Person with a Disability Identification Card stating
114	114	11 that the claimant is under a Class 2 disability shall be
115	115	12 examined by a physician, optometrist (if the person qualifies
116	116	13 because of a visual disability), advanced practice registered
117	117	14 nurse, or physician assistant designated by the Department,
118	118	15 and his status as a person with a disability determined using
119	119	16 the same standards as used by the Social Security
120	120	17 Administration. The costs of any required examination shall be
121	121	18 borne by the claimant.
122	122	19 (c) For land improved with (i) an apartment building owned
123	123	20 and operated as a cooperative or (ii) a life care facility as
124	124	21 defined under Section 2 of the Life Care Facilities Act that is
125	125	22 considered to be a cooperative, the maximum reduction from the
126	126	23 value of the property, as equalized or assessed by the
127	127	24 Department, shall be multiplied by the number of apartments or
128	128	25 units occupied by a person with a disability. The person with a
129	129	26 disability shall receive the homestead exemption upon meeting
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140	140	1 the following requirements:
141	141	2 (1) The property must be occupied as the primary
142	142	3 residence by the person with a disability.
143	143	4 (2) The person with a disability must be liable by
144	144	5 contract with the owner or owners of record for paying the
145	145	6 apportioned property taxes on the property of the
146	146	7 cooperative or life care facility. In the case of a life
147	147	8 care facility, the person with a disability must be liable
148	148	9 for paying the apportioned property taxes under a life
149	149	10 care contract as defined in Section 2 of the Life Care
150	150	11 Facilities Act.
151	151	12 (3) The person with a disability must be an owner of
152	152	13 record of a legal or equitable interest in the cooperative
153	153	14 apartment building. A leasehold interest does not meet
154	154	15 this requirement.
155	155	16 If a homestead exemption is granted under this subsection, the
156	156	17 cooperative association or management firm shall credit the
157	157	18 savings resulting from the exemption to the apportioned tax
158	158	19 liability of the qualifying person with a disability. The
159	159	20 chief county assessment officer may request reasonable proof
160	160	21 that the association or firm has properly credited the
161	161	22 exemption. A person who willfully refuses to credit an
162	162	23 exemption to the qualified person with a disability is guilty
163	163	24 of a Class B misdemeanor.
164	164	25 (d) The chief county assessment officer shall determine
165	165	26 the eligibility of property to receive the homestead exemption
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176	176	1 according to guidelines established by the Department. After a
177	177	2 person has received an exemption under this Section, an annual
178	178	3 verification of eligibility for the exemption shall be mailed
179	179	4 to the taxpayer.
180	180	5 In counties with fewer than 3,000,000 inhabitants, the
181	181	6 chief county assessment officer shall provide to each person
182	182	7 granted a homestead exemption under this Section a form to
183	183	8 designate any other person to receive a duplicate of any
184	184	9 notice of delinquency in the payment of taxes assessed and
185	185	10 levied under this Code on the person's qualifying property.
186	186	11 The duplicate notice shall be in addition to the notice
187	187	12 required to be provided to the person receiving the exemption
188	188	13 and shall be given in the manner required by this Code. The
189	189	14 person filing the request for the duplicate notice shall pay
190	190	15 an administrative fee of $5 to the chief county assessment
191	191	16 officer. The assessment officer shall then file the executed
192	192	17 designation with the county collector, who shall issue the
193	193	18 duplicate notices as indicated by the designation. A
194	194	19 designation may be rescinded by the person with a disability
195	195	20 in the manner required by the chief county assessment officer.
196	196	21 (d-5) Notwithstanding any other provision of law, each
197	197	22 chief county assessment officer may approve this exemption for
198	198	23 the 2020 taxable year, without application, for any property
199	199	24 that was approved for this exemption for the 2019 taxable
200	200	25 year, provided that:
201	201	26 (1) the county board has declared a local disaster as
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212	212	1 provided in the Illinois Emergency Management Agency Act
213	213	2 related to the COVID-19 public health emergency;
214	214	3 (2) the owner of record of the property as of January
215	215	4 1, 2020 is the same as the owner of record of the property
216	216	5 as of January 1, 2019;
217	217	6 (3) the exemption for the 2019 taxable year has not
218	218	7 been determined to be an erroneous exemption as defined by
219	219	8 this Code; and
220	220	9 (4) the applicant for the 2019 taxable year has not
221	221	10 asked for the exemption to be removed for the 2019 or 2020
222	222	11 taxable years.
223	223	12 (d-10) Notwithstanding any other provision of law, each
224	224	13 chief county assessment officer may approve this exemption for
225	225	14 the 2021 taxable year, without application, for any property
226	226	15 that was approved for this exemption for the 2020 taxable
227	227	16 year, if:
228	228	17 (1) the county board has declared a local disaster as
229	229	18 provided in the Illinois Emergency Management Agency Act
230	230	19 related to the COVID-19 public health emergency;
231	231	20 (2) the owner of record of the property as of January
232	232	21 1, 2021 is the same as the owner of record of the property
233	233	22 as of January 1, 2020;
234	234	23 (3) the exemption for the 2020 taxable year has not
235	235	24 been determined to be an erroneous exemption as defined by
236	236	25 this Code; and
237	237	26 (4) the taxpayer for the 2020 taxable year has not
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248	248	1 asked for the exemption to be removed for the 2020 or 2021
249	249	2 taxable years.
250	250	3 (d-15) For taxable years 2022 through 2027, in any county
251	251	4 of more than 3,000,000 residents, and in any other county
252	252	5 where the county board has authorized such action by ordinance
253	253	6 or resolution, a chief county assessment officer may renew
254	254	7 this exemption for any person who applied for the exemption
255	255	8 and presented proof of eligibility, as described in subsection
256	256	9 (b), without an annual application as required under
257	257	10 subsection (d). A chief county assessment officer shall not
258	258	11 automatically renew an exemption under this subsection if: the
259	259	12 physician, advanced practice registered nurse, optometrist, or
260	260	13 physician assistant who examined the claimant determined that
261	261	14 the disability is not expected to continue for 12 months or
262	262	15 more; the exemption has been deemed erroneous since the last
263	263	16 application; or the claimant has reported their ineligibility
264	264	17 to receive the exemption. A chief county assessment officer
265	265	18 who automatically renews an exemption under this subsection
266	266	19 shall notify a person of a subsequent determination not to
267	267	20 automatically renew that person's exemption and shall provide
268	268	21 that person with an application to renew the exemption.
269	269	22 (e) A taxpayer who claims an exemption under Section
270	270	23 15-165 or 15-169 may not claim an exemption under this
271	271	24 Section.
272	272	25 (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
273	273	26 103-154, eff. 6-30-23.)
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