IL
Illinois House Bill HB4464

Illinois 2023-2024 Regular Session

Illinois House Bill HB4464 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4464 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizens homestead exemptions granted for the preceding reassessment cycle. LRB103 35656 HLH 65731 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4464 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 35 ILCS 200/15-170 Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizens homestead exemptions granted for the preceding reassessment cycle. LRB103 35656 HLH 65731 b LRB103 35656 HLH 65731 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4464 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/15-170 35 ILCS 200/15-170
44 35 ILCS 200/15-170
55 Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizens homestead exemptions granted for the preceding reassessment cycle.
66 LRB103 35656 HLH 65731 b LRB103 35656 HLH 65731 b
77 LRB103 35656 HLH 65731 b
88 A BILL FOR
99 HB4464LRB103 35656 HLH 65731 b HB4464 LRB103 35656 HLH 65731 b
1010 HB4464 LRB103 35656 HLH 65731 b
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 15-170 as follows:
1616 6 (35 ILCS 200/15-170)
1717 7 Sec. 15-170. Senior citizens homestead exemption.
1818 8 (a) An annual homestead exemption limited, except as
1919 9 described here with relation to cooperatives or life care
2020 10 facilities, to a maximum reduction set forth below from the
2121 11 property's value, as equalized or assessed by the Department,
2222 12 is granted for property that is occupied as a residence by a
2323 13 person 65 years of age or older who is liable for paying real
2424 14 estate taxes on the property and is an owner of record of the
2525 15 property or has a legal or equitable interest therein as
2626 16 evidenced by a written instrument, except for a leasehold
2727 17 interest, other than a leasehold interest of land on which a
2828 18 single family residence is located, which is occupied as a
2929 19 residence by a person 65 years or older who has an ownership
3030 20 interest therein, legal, equitable or as a lessee, and on
3131 21 which he or she is liable for the payment of property taxes.
3232 22 Before taxable year 2004, the maximum reduction shall be
3333 23 $2,500 in counties with 3,000,000 or more inhabitants and
3434
3535
3636
3737 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4464 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED:
3838 35 ILCS 200/15-170 35 ILCS 200/15-170
3939 35 ILCS 200/15-170
4040 Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizens homestead exemptions granted for the preceding reassessment cycle.
4141 LRB103 35656 HLH 65731 b LRB103 35656 HLH 65731 b
4242 LRB103 35656 HLH 65731 b
4343 A BILL FOR
4444
4545
4646
4747
4848
4949 35 ILCS 200/15-170
5050
5151
5252
5353 LRB103 35656 HLH 65731 b
5454
5555
5656
5757
5858
5959
6060
6161
6262
6363 HB4464 LRB103 35656 HLH 65731 b
6464
6565
6666 HB4464- 2 -LRB103 35656 HLH 65731 b HB4464 - 2 - LRB103 35656 HLH 65731 b
6767 HB4464 - 2 - LRB103 35656 HLH 65731 b
6868 1 $2,000 in all other counties. For taxable years 2004 through
6969 2 2005, the maximum reduction shall be $3,000 in all counties.
7070 3 For taxable years 2006 and 2007, the maximum reduction shall
7171 4 be $3,500. For taxable years 2008 through 2011, the maximum
7272 5 reduction is $4,000 in all counties. For taxable year 2012,
7373 6 the maximum reduction is $5,000 in counties with 3,000,000 or
7474 7 more inhabitants and $4,000 in all other counties. For taxable
7575 8 years 2013 through 2016, the maximum reduction is $5,000 in
7676 9 all counties. For taxable years 2017 through 2022, the maximum
7777 10 reduction is $8,000 in counties with 3,000,000 or more
7878 11 inhabitants and $5,000 in all other counties. For taxable
7979 12 years 2023 and thereafter, the maximum reduction is $8,000 in
8080 13 counties with 3,000,000 or more inhabitants and counties that
8181 14 are contiguous to a county of 3,000,000 or more inhabitants
8282 15 and $5,000 in all other counties.
8383 16 (b) For land improved with an apartment building owned and
8484 17 operated as a cooperative, the maximum reduction from the
8585 18 value of the property, as equalized by the Department, shall
8686 19 be multiplied by the number of apartments or units occupied by
8787 20 a person 65 years of age or older who is liable, by contract
8888 21 with the owner or owners of record, for paying property taxes
8989 22 on the property and is an owner of record of a legal or
9090 23 equitable interest in the cooperative apartment building,
9191 24 other than a leasehold interest. For land improved with a life
9292 25 care facility, the maximum reduction from the value of the
9393 26 property, as equalized by the Department, shall be multiplied
9494
9595
9696
9797
9898
9999 HB4464 - 2 - LRB103 35656 HLH 65731 b
100100
101101
102102 HB4464- 3 -LRB103 35656 HLH 65731 b HB4464 - 3 - LRB103 35656 HLH 65731 b
103103 HB4464 - 3 - LRB103 35656 HLH 65731 b
104104 1 by the number of apartments or units occupied by persons 65
105105 2 years of age or older, irrespective of any legal, equitable,
106106 3 or leasehold interest in the facility, who are liable, under a
107107 4 contract with the owner or owners of record of the facility,
108108 5 for paying property taxes on the property. In a cooperative or
109109 6 a life care facility where a homestead exemption has been
110110 7 granted, the cooperative association or the management firm of
111111 8 the cooperative or facility shall credit the savings resulting
112112 9 from that exemption only to the apportioned tax liability of
113113 10 the owner or resident who qualified for the exemption. Any
114114 11 person who willfully refuses to so credit the savings shall be
115115 12 guilty of a Class B misdemeanor. Under this Section and
116116 13 Sections 15-175, 15-176, and 15-177, "life care facility"
117117 14 means a facility, as defined in Section 2 of the Life Care
118118 15 Facilities Act, with which the applicant for the homestead
119119 16 exemption has a life care contract as defined in that Act.
120120 17 (c) When a homestead exemption has been granted under this
121121 18 Section and the person qualifying subsequently becomes a
122122 19 resident of a facility licensed under the Assisted Living and
123123 20 Shared Housing Act, the Nursing Home Care Act, the Specialized
124124 21 Mental Health Rehabilitation Act of 2013, the ID/DD Community
125125 22 Care Act, or the MC/DD Act, the exemption shall continue so
126126 23 long as the residence continues to be occupied by the
127127 24 qualifying person's spouse if the spouse is 65 years of age or
128128 25 older, or if the residence remains unoccupied but is still
129129 26 owned by the person qualified for the homestead exemption.
130130
131131
132132
133133
134134
135135 HB4464 - 3 - LRB103 35656 HLH 65731 b
136136
137137
138138 HB4464- 4 -LRB103 35656 HLH 65731 b HB4464 - 4 - LRB103 35656 HLH 65731 b
139139 HB4464 - 4 - LRB103 35656 HLH 65731 b
140140 1 (d) A person who will be 65 years of age during the current
141141 2 assessment year shall be eligible to apply for the homestead
142142 3 exemption during that assessment year. Application shall be
143143 4 made during the application period in effect for the county of
144144 5 his residence.
145145 6 (e) Beginning with assessment year 2003, for taxes payable
146146 7 in 2004, property that is first occupied as a residence after
147147 8 January 1 of any assessment year by a person who is eligible
148148 9 for the senior citizens homestead exemption under this Section
149149 10 must be granted a pro-rata exemption for the assessment year.
150150 11 The amount of the pro-rata exemption is the exemption allowed
151151 12 in the county under this Section divided by 365 and multiplied
152152 13 by the number of days during the assessment year the property
153153 14 is occupied as a residence by a person eligible for the
154154 15 exemption under this Section. The chief county assessment
155155 16 officer must adopt reasonable procedures to establish
156156 17 eligibility for this pro-rata exemption.
157157 18 (f) The assessor or chief county assessment officer may
158158 19 determine the eligibility of a life care facility to receive
159159 20 the benefits provided by this Section, by affidavit,
160160 21 application, visual inspection, questionnaire or other
161161 22 reasonable methods in order to ensure insure that the tax
162162 23 savings resulting from the exemption are credited by the
163163 24 management firm to the apportioned tax liability of each
164164 25 qualifying resident. The assessor may request reasonable proof
165165 26 that the management firm has so credited the exemption.
166166
167167
168168
169169
170170
171171 HB4464 - 4 - LRB103 35656 HLH 65731 b
172172
173173
174174 HB4464- 5 -LRB103 35656 HLH 65731 b HB4464 - 5 - LRB103 35656 HLH 65731 b
175175 HB4464 - 5 - LRB103 35656 HLH 65731 b
176176 1 (g) The chief county assessment officer of each county
177177 2 with less than 3,000,000 inhabitants shall provide to each
178178 3 person allowed a homestead exemption under this Section a form
179179 4 to designate any other person to receive a duplicate of any
180180 5 notice of delinquency in the payment of taxes assessed and
181181 6 levied under this Code on the property of the person receiving
182182 7 the exemption. The duplicate notice shall be in addition to
183183 8 the notice required to be provided to the person receiving the
184184 9 exemption, and shall be given in the manner required by this
185185 10 Code. The person filing the request for the duplicate notice
186186 11 shall pay a fee of $5 to cover administrative costs to the
187187 12 supervisor of assessments, who shall then file the executed
188188 13 designation with the county collector. Notwithstanding any
189189 14 other provision of this Code to the contrary, the filing of
190190 15 such an executed designation requires the county collector to
191191 16 provide duplicate notices as indicated by the designation. A
192192 17 designation may be rescinded by the person who executed such
193193 18 designation at any time, in the manner and form required by the
194194 19 chief county assessment officer.
195195 20 (h) The assessor or chief county assessment officer may
196196 21 determine the eligibility of residential property to receive
197197 22 the homestead exemption provided by this Section by
198198 23 application, visual inspection, questionnaire or other
199199 24 reasonable methods. The determination shall be made in
200200 25 accordance with guidelines established by the Department.
201201 26 (i) In counties with 3,000,000 or more inhabitants, for
202202
203203
204204
205205
206206
207207 HB4464 - 5 - LRB103 35656 HLH 65731 b
208208
209209
210210 HB4464- 6 -LRB103 35656 HLH 65731 b HB4464 - 6 - LRB103 35656 HLH 65731 b
211211 HB4464 - 6 - LRB103 35656 HLH 65731 b
212212 1 taxable years 2010 through 2018, and beginning again in
213213 2 taxable year 2024, each taxpayer who has been granted an
214214 3 exemption under this Section must reapply on an annual basis.
215215 4 If a reapplication is required, then the chief county
216216 5 assessment officer shall mail the application to the taxpayer
217217 6 at least 60 days prior to the last day of the application
218218 7 period for the county.
219219 8 For taxable years 2019 and thereafter through 2023, in
220220 9 counties with 3,000,000 or more inhabitants, a taxpayer who
221221 10 has been granted an exemption under this Section need not
222222 11 reapply. However, if the property ceases to be qualified for
223223 12 the exemption under this Section in any year for which a
224224 13 reapplication is not required under this Section, then the
225225 14 owner of record of the property shall notify the chief county
226226 15 assessment officer that the property is no longer qualified.
227227 16 In addition, for taxable years 2019 and thereafter through
228228 17 2023, the chief county assessment officer of a county with
229229 18 3,000,000 or more inhabitants shall enter into an
230230 19 intergovernmental agreement with the county clerk of that
231231 20 county and the Department of Public Health, as well as any
232232 21 other appropriate governmental agency, to obtain information
233233 22 that documents the death of a taxpayer who has been granted an
234234 23 exemption under this Section. Notwithstanding any other
235235 24 provision of law, the county clerk and the Department of
236236 25 Public Health shall provide that information to the chief
237237 26 county assessment officer. The Department of Public Health
238238
239239
240240
241241
242242
243243 HB4464 - 6 - LRB103 35656 HLH 65731 b
244244
245245
246246 HB4464- 7 -LRB103 35656 HLH 65731 b HB4464 - 7 - LRB103 35656 HLH 65731 b
247247 HB4464 - 7 - LRB103 35656 HLH 65731 b
248248 1 shall supply this information no less frequently than every
249249 2 calendar quarter. Information concerning the death of a
250250 3 taxpayer may be shared with the county treasurer. The chief
251251 4 county assessment officer shall also enter into a data
252252 5 exchange agreement with the Social Security Administration or
253253 6 its agent to obtain access to the information regarding deaths
254254 7 in possession of the Social Security Administration. The chief
255255 8 county assessment officer shall, subject to the notice
256256 9 requirements under subsection (m) of Section 9-275, terminate
257257 10 the exemption under this Section if the information obtained
258258 11 indicates that the property is no longer qualified for the
259259 12 exemption. In counties with 3,000,000 or more inhabitants, the
260260 13 assessor and the county clerk recorder of deeds shall
261261 14 establish policies and practices for the regular exchange of
262262 15 information for the purpose of alerting the assessor whenever
263263 16 the transfer of ownership of any property receiving an
264264 17 exemption under this Section has occurred. When such a
265265 18 transfer occurs, the assessor shall mail a notice to the new
266266 19 owner of the property (i) informing the new owner that the
267267 20 exemption will remain in place through the year of the
268268 21 transfer, after which it will be canceled, and (ii) providing
269269 22 information pertaining to the rules for reapplying for the
270270 23 exemption if the owner qualifies. In counties with 3,000,000
271271 24 or more inhabitants, the chief county assessment official
272272 25 shall conduct, by no later than December 31 of the first year
273273 26 of each reassessment cycle, as determined by Section 9-220, an
274274
275275
276276
277277
278278
279279 HB4464 - 7 - LRB103 35656 HLH 65731 b
280280
281281
282282 HB4464- 8 -LRB103 35656 HLH 65731 b HB4464 - 8 - LRB103 35656 HLH 65731 b
283283 HB4464 - 8 - LRB103 35656 HLH 65731 b
284284 1 audit audits of all exemptions granted under this Section for
285285 2 the preceding reassessment cycle under this Section no later
286286 3 than December 31, 2022 and no later than December 31, 2024. The
287287 4 audit shall be designed to ascertain whether any senior
288288 5 homestead exemptions have been granted erroneously. If it is
289289 6 determined that a senior homestead exemption has been
290290 7 erroneously applied to a property, the chief county assessment
291291 8 officer shall make use of the appropriate provisions of
292292 9 Section 9-275 in relation to the property that received the
293293 10 erroneous homestead exemption.
294294 11 (j) In counties with less than 3,000,000 inhabitants, the
295295 12 county board may by resolution provide that if a person has
296296 13 been granted a homestead exemption under this Section, the
297297 14 person qualifying need not reapply for the exemption. In
298298 15 counties in which the county board passes such a resolution,
299299 16 the chief county assessment official shall conduct, by no
300300 17 later than December 31 of the first year of each reassessment
301301 18 cycle, as determined by Section 9-215, an audit of all
302302 19 exemptions granted for the preceding reassessment cycle under
303303 20 this Section. The audit shall be designed to ascertain whether
304304 21 any senior homestead exemptions have been granted erroneously.
305305 22 In counties with less than 3,000,000 inhabitants, if the
306306 23 assessor or chief county assessment officer requires annual
307307 24 application for verification of eligibility for an exemption
308308 25 once granted under this Section, the application shall be
309309 26 mailed to the taxpayer.
310310
311311
312312
313313
314314
315315 HB4464 - 8 - LRB103 35656 HLH 65731 b
316316
317317
318318 HB4464- 9 -LRB103 35656 HLH 65731 b HB4464 - 9 - LRB103 35656 HLH 65731 b
319319 HB4464 - 9 - LRB103 35656 HLH 65731 b
320320
321321
322322
323323
324324
325325 HB4464 - 9 - LRB103 35656 HLH 65731 b