Illinois 2023-2024 Regular Session

Illinois House Bill HB4244 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 HB4244 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Provides that the maximum income limitation amount is $80,000 (rather than $65,000). LRB103 33824 HLH 64443 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4244 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Provides that the maximum income limitation amount is $80,000 (rather than $65,000). LRB103 33824 HLH 64443 b LRB103 33824 HLH 64443 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4244 Introduced , 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. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Provides that the maximum income limitation amount is $80,000 (rather than $65,000).
6	6	LRB103 33824 HLH 64443 b LRB103 33824 HLH 64443 b
7	7	LRB103 33824 HLH 64443 b
8	8	A BILL FOR
9	9	HB4244LRB103 33824 HLH 64443 b HB4244 LRB103 33824 HLH 64443 b
10	10	HB4244 LRB103 33824 HLH 64443 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 15-172 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 HB4244 Introduced , 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. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Provides that the maximum income limitation amount is $80,000 (rather than $65,000).
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42	42	LRB103 33824 HLH 64443 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 "Exempt family member" means the applicant's son,
110	110	7 daughter, stepson, or stepdaughter and the spouse of the
111	111	8 applicant's son, daughter, stepson, or stepdaughter.
112	112	9 "Household" means the applicant, the spouse of the
113	113	10 applicant, and all persons using the residence of the
114	114	11 applicant as their principal place of residence. For taxable
115	115	12 years 2024 and thereafter, "household" does not include an
116	116	13 exempt family member of the applicant if the exempt family
117	117	14 member uses the residence as his or her principal place of
118	118	15 residence for less than 12 months during the taxable year.
119	119	16 "Household income" means the combined income of the
120	120	17 members of a household for the calendar year preceding the
121	121	18 taxable year.
122	122	19 "Income" has the same meaning as provided in Section 3.07
123	123	20 of the Senior Citizens and Persons with Disabilities Property
124	124	21 Tax Relief Act, except that, beginning in assessment year
125	125	22 2001, "income" does not include veteran's benefits.
126	126	23 "Internal Revenue Code of 1986" means the United States
127	127	24 Internal Revenue Code of 1986 or any successor law or laws
128	128	25 relating to federal income taxes in effect for the year
129	129	26 preceding the taxable year.
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140	140	1 "Life care facility that qualifies as a cooperative" means
141	141	2 a facility as defined in Section 2 of the Life Care Facilities
142	142	3 Act.
143	143	4 "Maximum income limitation" means:
144	144	5 (1) $35,000 prior to taxable year 1999;
145	145	6 (2) $40,000 in taxable years 1999 through 2003;
146	146	7 (3) $45,000 in taxable years 2004 through 2005;
147	147	8 (4) $50,000 in taxable years 2006 and 2007;
148	148	9 (5) $55,000 in taxable years 2008 through 2016;
149	149	10 (6) for taxable year 2017, (i) $65,000 for qualified
150	150	11 property located in a county with 3,000,000 or more
151	151	12 inhabitants and (ii) $55,000 for qualified property
152	152	13 located in a county with fewer than 3,000,000 inhabitants;
153	153	14 and
154	154	15 (7) for taxable years 2018 through 2023 and
155	155	16 thereafter, $65,000 for all qualified property; and .
156	156	17 (8) for taxable years 2024 and thereafter, $80,000 for
157	157	18 all qualified property.
158	158	19 As an alternative income valuation, a homeowner who is
159	159	20 enrolled in any of the following programs may be presumed to
160	160	21 have household income that does not exceed the maximum income
161	161	22 limitation for that tax year as required by this Section: Aid
162	162	23 to the Aged, Blind or Disabled (AABD) Program or the
163	163	24 Supplemental Nutrition Assistance Program (SNAP), both of
164	164	25 which are administered by the Department of Human Services;
165	165	26 the Low Income Home Energy Assistance Program (LIHEAP), which
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176	176	1 is administered by the Department of Commerce and Economic
177	177	2 Opportunity; The Benefit Access program, which is administered
178	178	3 by the Department on Aging; and the Senior Citizens Real
179	179	4 Estate Tax Deferral Program.
180	180	5 A chief county assessment officer may indicate that he or
181	181	6 she has verified an applicant's income eligibility for this
182	182	7 exemption but may not report which program or programs, if
183	183	8 any, enroll the applicant. Release of personal information
184	184	9 submitted pursuant to this Section shall be deemed an
185	185	10 unwarranted invasion of personal privacy under the Freedom of
186	186	11 Information Act.
187	187	12 "Residence" means the principal dwelling place and
188	188	13 appurtenant structures used for residential purposes in this
189	189	14 State occupied on January 1 of the taxable year by a household
190	190	15 and so much of the surrounding land, constituting the parcel
191	191	16 upon which the dwelling place is situated, as is used for
192	192	17 residential purposes. If the Chief County Assessment Officer
193	193	18 has established a specific legal description for a portion of
194	194	19 property constituting the residence, then that portion of
195	195	20 property shall be deemed the residence for the purposes of
196	196	21 this Section.
197	197	22 "Taxable year" means the calendar year during which ad
198	198	23 valorem property taxes payable in the next succeeding year are
199	199	24 levied.
200	200	25 (c) Beginning in taxable year 1994, a low-income senior
201	201	26 citizens assessment freeze homestead exemption is granted for
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212	212	1 real property that is improved with a permanent structure that
213	213	2 is occupied as a residence by an applicant who (i) is 65 years
214	214	3 of age or older during the taxable year, (ii) has a household
215	215	4 income that does not exceed the maximum income limitation,
216	216	5 (iii) is liable for paying real property taxes on the
217	217	6 property, and (iv) is an owner of record of the property or has
218	218	7 a legal or equitable interest in the property as evidenced by a
219	219	8 written instrument. This homestead exemption shall also apply
220	220	9 to a leasehold interest in a parcel of property improved with a
221	221	10 permanent structure that is a single family residence that is
222	222	11 occupied as a residence by a person who (i) is 65 years of age
223	223	12 or older during the taxable year, (ii) has a household income
224	224	13 that does not exceed the maximum income limitation, (iii) has
225	225	14 a legal or equitable ownership interest in the property as
226	226	15 lessee, and (iv) is liable for the payment of real property
227	227	16 taxes on that property.
228	228	17 In counties of 3,000,000 or more inhabitants, the amount
229	229	18 of the exemption for all taxable years is the equalized
230	230	19 assessed value of the residence in the taxable year for which
231	231	20 application is made minus the base amount. In all other
232	232	21 counties, the amount of the exemption is as follows: (i)
233	233	22 through taxable year 2005 and for taxable year 2007 and
234	234	23 thereafter, the amount of this exemption shall be the
235	235	24 equalized assessed value of the residence in the taxable year
236	236	25 for which application is made minus the base amount; and (ii)
237	237	26 for taxable year 2006, the amount of the exemption is as
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248	248	1 follows:
249	249	2 (1) For an applicant who has a household income of
250	250	3 $45,000 or less, the amount of the exemption is the
251	251	4 equalized assessed value of the residence in the taxable
252	252	5 year for which application is made minus the base amount.
253	253	6 (2) For an applicant who has a household income
254	254	7 exceeding $45,000 but not exceeding $46,250, the amount of
255	255	8 the exemption is (i) the equalized assessed value of the
256	256	9 residence in the taxable year for which application is
257	257	10 made minus the base amount (ii) multiplied by 0.8.
258	258	11 (3) For an applicant who has a household income
259	259	12 exceeding $46,250 but not exceeding $47,500, the amount of
260	260	13 the exemption is (i) the equalized assessed value of the
261	261	14 residence in the taxable year for which application is
262	262	15 made minus the base amount (ii) multiplied by 0.6.
263	263	16 (4) For an applicant who has a household income
264	264	17 exceeding $47,500 but not exceeding $48,750, the amount of
265	265	18 the exemption is (i) the equalized assessed value of the
266	266	19 residence in the taxable year for which application is
267	267	20 made minus the base amount (ii) multiplied by 0.4.
268	268	21 (5) For an applicant who has a household income
269	269	22 exceeding $48,750 but not exceeding $50,000, the amount of
270	270	23 the exemption is (i) the equalized assessed value of the
271	271	24 residence in the taxable year for which application is
272	272	25 made minus the base amount (ii) multiplied by 0.2.
273	273	26 When the applicant is a surviving spouse of an applicant
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284	284	1 for a prior year for the same residence for which an exemption
285	285	2 under this Section has been granted, the base year and base
286	286	3 amount for that residence are the same as for the applicant for
287	287	4 the prior year.
288	288	5 Each year at the time the assessment books are certified
289	289	6 to the County Clerk, the Board of Review or Board of Appeals
290	290	7 shall give to the County Clerk a list of the assessed values of
291	291	8 improvements on each parcel qualifying for this exemption that
292	292	9 were added after the base year for this parcel and that
293	293	10 increased the assessed value of the property.
294	294	11 In the case of land improved with an apartment building
295	295	12 owned and operated as a cooperative or a building that is a
296	296	13 life care facility that qualifies as a cooperative, the
297	297	14 maximum reduction from the equalized assessed value of the
298	298	15 property is limited to the sum of the reductions calculated
299	299	16 for each unit occupied as a residence by a person or persons
300	300	17 (i) 65 years of age or older, (ii) with a household income that
301	301	18 does not exceed the maximum income limitation, (iii) who is
302	302	19 liable, by contract with the owner or owners of record, for
303	303	20 paying real property taxes on the property, and (iv) who is an
304	304	21 owner of record of a legal or equitable interest in the
305	305	22 cooperative apartment building, other than a leasehold
306	306	23 interest. In the instance of a cooperative where a homestead
307	307	24 exemption has been granted under this Section, the cooperative
308	308	25 association or its management firm shall credit the savings
309	309	26 resulting from that exemption only to the apportioned tax
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320	320	1 liability of the owner who qualified for the exemption. Any
321	321	2 person who willfully refuses to credit that savings to an
322	322	3 owner who qualifies for the exemption is guilty of a Class B
323	323	4 misdemeanor.
324	324	5 When a homestead exemption has been granted under this
325	325	6 Section and an applicant then becomes a resident of a facility
326	326	7 licensed under the Assisted Living and Shared Housing Act, the
327	327	8 Nursing Home Care Act, the Specialized Mental Health
328	328	9 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
329	329	10 the MC/DD Act, the exemption shall be granted in subsequent
330	330	11 years so long as the residence (i) continues to be occupied by
331	331	12 the qualified applicant's spouse or (ii) if remaining
332	332	13 unoccupied, is still owned by the qualified applicant for the
333	333	14 homestead exemption.
334	334	15 Beginning January 1, 1997, when an individual dies who
335	335	16 would have qualified for an exemption under this Section, and
336	336	17 the surviving spouse does not independently qualify for this
337	337	18 exemption because of age, the exemption under this Section
338	338	19 shall be granted to the surviving spouse for the taxable year
339	339	20 preceding and the taxable year of the death, provided that,
340	340	21 except for age, the surviving spouse meets all other
341	341	22 qualifications for the granting of this exemption for those
342	342	23 years.
343	343	24 When married persons maintain separate residences, the
344	344	25 exemption provided for in this Section may be claimed by only
345	345	26 one of such persons and for only one residence.
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356	356	1 For taxable year 1994 only, in counties having less than
357	357	2 3,000,000 inhabitants, to receive the exemption, a person
358	358	3 shall submit an application by February 15, 1995 to the Chief
359	359	4 County Assessment Officer of the county in which the property
360	360	5 is located. In counties having 3,000,000 or more inhabitants,
361	361	6 for taxable year 1994 and all subsequent taxable years, to
362	362	7 receive the exemption, a person may submit an application to
363	363	8 the Chief County Assessment Officer of the county in which the
364	364	9 property is located during such period as may be specified by
365	365	10 the Chief County Assessment Officer. The Chief County
366	366	11 Assessment Officer in counties of 3,000,000 or more
367	367	12 inhabitants shall annually give notice of the application
368	368	13 period by mail or by publication. In counties having less than
369	369	14 3,000,000 inhabitants, beginning with taxable year 1995 and
370	370	15 thereafter, to receive the exemption, a person shall submit an
371	371	16 application by July 1 of each taxable year to the Chief County
372	372	17 Assessment Officer of the county in which the property is
373	373	18 located. A county may, by ordinance, establish a date for
374	374	19 submission of applications that is different than July 1. The
375	375	20 applicant shall submit with the application an affidavit of
376	376	21 the applicant's total household income, age, marital status
377	377	22 (and if married the name and address of the applicant's
378	378	23 spouse, if known), and principal dwelling place of members of
379	379	24 the household on January 1 of the taxable year. The Department
380	380	25 shall establish, by rule, a method for verifying the accuracy
381	381	26 of affidavits filed by applicants under this Section, and the
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392	392	1 Chief County Assessment Officer may conduct audits of any
393	393	2 taxpayer claiming an exemption under this Section to verify
394	394	3 that the taxpayer is eligible to receive the exemption. Each
395	395	4 application shall contain or be verified by a written
396	396	5 declaration that it is made under the penalties of perjury. A
397	397	6 taxpayer's signing a fraudulent application under this Act is
398	398	7 perjury, as defined in Section 32-2 of the Criminal Code of
399	399	8 2012. The applications shall be clearly marked as applications
400	400	9 for the Low-Income Senior Citizens Assessment Freeze Homestead
401	401	10 Exemption and must contain a notice that any taxpayer who
402	402	11 receives the exemption is subject to an audit by the Chief
403	403	12 County Assessment Officer.
404	404	13 Notwithstanding any other provision to the contrary, in
405	405	14 counties having fewer than 3,000,000 inhabitants, if an
406	406	15 applicant fails to file the application required by this
407	407	16 Section in a timely manner and this failure to file is due to a
408	408	17 mental or physical condition sufficiently severe so as to
409	409	18 render the applicant incapable of filing the application in a
410	410	19 timely manner, the Chief County Assessment Officer may extend
411	411	20 the filing deadline for a period of 30 days after the applicant
412	412	21 regains the capability to file the application, but in no case
413	413	22 may the filing deadline be extended beyond 3 months of the
414	414	23 original filing deadline. In order to receive the extension
415	415	24 provided in this paragraph, the applicant shall provide the
416	416	25 Chief County Assessment Officer with a signed statement from
417	417	26 the applicant's physician, advanced practice registered nurse,
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428	428	1 or physician assistant stating the nature and extent of the
429	429	2 condition, that, in the physician's, advanced practice
430	430	3 registered nurse's, or physician assistant's opinion, the
431	431	4 condition was so severe that it rendered the applicant
432	432	5 incapable of filing the application in a timely manner, and
433	433	6 the date on which the applicant regained the capability to
434	434	7 file the application.
435	435	8 Beginning January 1, 1998, notwithstanding any other
436	436	9 provision to the contrary, in counties having fewer than
437	437	10 3,000,000 inhabitants, if an applicant fails to file the
438	438	11 application required by this Section in a timely manner and
439	439	12 this failure to file is due to a mental or physical condition
440	440	13 sufficiently severe so as to render the applicant incapable of
441	441	14 filing the application in a timely manner, the Chief County
442	442	15 Assessment Officer may extend the filing deadline for a period
443	443	16 of 3 months. In order to receive the extension provided in this
444	444	17 paragraph, the applicant shall provide the Chief County
445	445	18 Assessment Officer with a signed statement from the
446	446	19 applicant's physician, advanced practice registered nurse, or
447	447	20 physician assistant stating the nature and extent of the
448	448	21 condition, and that, in the physician's, advanced practice
449	449	22 registered nurse's, or physician assistant's opinion, the
450	450	23 condition was so severe that it rendered the applicant
451	451	24 incapable of filing the application in a timely manner.
452	452	25 In counties having less than 3,000,000 inhabitants, if an
453	453	26 applicant was denied an exemption in taxable year 1994 and the
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464	464	1 denial occurred due to an error on the part of an assessment
465	465	2 official, or his or her agent or employee, then beginning in
466	466	3 taxable year 1997 the applicant's base year, for purposes of
467	467	4 determining the amount of the exemption, shall be 1993 rather
468	468	5 than 1994. In addition, in taxable year 1997, the applicant's
469	469	6 exemption shall also include an amount equal to (i) the amount
470	470	7 of any exemption denied to the applicant in taxable year 1995
471	471	8 as a result of using 1994, rather than 1993, as the base year,
472	472	9 (ii) the amount of any exemption denied to the applicant in
473	473	10 taxable year 1996 as a result of using 1994, rather than 1993,
474	474	11 as the base year, and (iii) the amount of the exemption
475	475	12 erroneously denied for taxable year 1994.
476	476	13 For purposes of this Section, a person who will be 65 years
477	477	14 of age during the current taxable year shall be eligible to
478	478	15 apply for the homestead exemption during that taxable year.
479	479	16 Application shall be made during the application period in
480	480	17 effect for the county of his or her residence.
481	481	18 The Chief County Assessment Officer may determine the
482	482	19 eligibility of a life care facility that qualifies as a
483	483	20 cooperative to receive the benefits provided by this Section
484	484	21 by use of an affidavit, application, visual inspection,
485	485	22 questionnaire, or other reasonable method in order to insure
486	486	23 that the tax savings resulting from the exemption are credited
487	487	24 by the management firm to the apportioned tax liability of
488	488	25 each qualifying resident. The Chief County Assessment Officer
489	489	26 may request reasonable proof that the management firm has so
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500	500	1 credited that exemption.
501	501	2 Except as provided in this Section, all information
502	502	3 received by the chief county assessment officer or the
503	503	4 Department from applications filed under this Section, or from
504	504	5 any investigation conducted under the provisions of this
505	505	6 Section, shall be confidential, except for official purposes
506	506	7 or pursuant to official procedures for collection of any State
507	507	8 or local tax or enforcement of any civil or criminal penalty or
508	508	9 sanction imposed by this Act or by any statute or ordinance
509	509	10 imposing a State or local tax. Any person who divulges any such
510	510	11 information in any manner, except in accordance with a proper
511	511	12 judicial order, is guilty of a Class A misdemeanor.
512	512	13 Nothing contained in this Section shall prevent the
513	513	14 Director or chief county assessment officer from publishing or
514	514	15 making available reasonable statistics concerning the
515	515	16 operation of the exemption contained in this Section in which
516	516	17 the contents of claims are grouped into aggregates in such a
517	517	18 way that information contained in any individual claim shall
518	518	19 not be disclosed.
519	519	20 Notwithstanding any other provision of law, for taxable
520	520	21 year 2017 and thereafter, in counties of 3,000,000 or more
521	521	22 inhabitants, the amount of the exemption shall be the greater
522	522	23 of (i) the amount of the exemption otherwise calculated under
523	523	24 this Section or (ii) $2,000.
524	524	25 (c-5) Notwithstanding any other provision of law, each
525	525	26 chief county assessment officer may approve this exemption for
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536	536	1 the 2020 taxable year, without application, for any property
537	537	2 that was approved for this exemption for the 2019 taxable
538	538	3 year, provided that:
539	539	4 (1) the county board has declared a local disaster as
540	540	5 provided in the Illinois Emergency Management Agency Act
541	541	6 related to the COVID-19 public health emergency;
542	542	7 (2) the owner of record of the property as of January
543	543	8 1, 2020 is the same as the owner of record of the property
544	544	9 as of January 1, 2019;
545	545	10 (3) the exemption for the 2019 taxable year has not
546	546	11 been determined to be an erroneous exemption as defined by
547	547	12 this Code; and
548	548	13 (4) the applicant for the 2019 taxable year has not
549	549	14 asked for the exemption to be removed for the 2019 or 2020
550	550	15 taxable years.
551	551	16 Nothing in this subsection shall preclude or impair the
552	552	17 authority of a chief county assessment officer to conduct
553	553	18 audits of any taxpayer claiming an exemption under this
554	554	19 Section to verify that the taxpayer is eligible to receive the
555	555	20 exemption as provided elsewhere in this Section.
556	556	21 (c-10) Notwithstanding any other provision of law, each
557	557	22 chief county assessment officer may approve this exemption for
558	558	23 the 2021 taxable year, without application, for any property
559	559	24 that was approved for this exemption for the 2020 taxable
560	560	25 year, if:
561	561	26 (1) the county board has declared a local disaster as
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572	572	1 provided in the Illinois Emergency Management Agency Act
573	573	2 related to the COVID-19 public health emergency;
574	574	3 (2) the owner of record of the property as of January
575	575	4 1, 2021 is the same as the owner of record of the property
576	576	5 as of January 1, 2020;
577	577	6 (3) the exemption for the 2020 taxable year has not
578	578	7 been determined to be an erroneous exemption as defined by
579	579	8 this Code; and
580	580	9 (4) the taxpayer for the 2020 taxable year has not
581	581	10 asked for the exemption to be removed for the 2020 or 2021
582	582	11 taxable years.
583	583	12 Nothing in this subsection shall preclude or impair the
584	584	13 authority of a chief county assessment officer to conduct
585	585	14 audits of any taxpayer claiming an exemption under this
586	586	15 Section to verify that the taxpayer is eligible to receive the
587	587	16 exemption as provided elsewhere in this Section.
588	588	17 (d) Each Chief County Assessment Officer shall annually
589	589	18 publish a notice of availability of the exemption provided
590	590	19 under this Section. The notice shall be published at least 60
591	591	20 days but no more than 75 days prior to the date on which the
592	592	21 application must be submitted to the Chief County Assessment
593	593	22 Officer of the county in which the property is located. The
594	594	23 notice shall appear in a newspaper of general circulation in
595	595	24 the county.
596	596	25 Notwithstanding Sections 6 and 8 of the State Mandates
597	597	26 Act, no reimbursement by the State is required for the
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