Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2030 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 SB2030 Introduced 2/9/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 320 ILCS 30/2 from Ch. 67 1/2, par. 452 Amends the Property Tax Code. Provides that, for taxable year 2023, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is (i) $75,000 for qualified property in a county with 3,000,000 or more inhabitants and (ii) $65,000 for qualified property located in a county with fewer than 3,000,000 inhabitants. Provides that, for taxable years 2024 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 for all qualified property. Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that the maximum household income under the Act is $75,000 for tax years 2023 and thereafter. Effective immediately. LRB103 26395 HLH 52758 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2030 Introduced 2/9/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 320 ILCS 30/2 from Ch. 67 1/2, par. 452 35 ILCS 200/15-172 320 ILCS 30/2 from Ch. 67 1/2, par. 452 Amends the Property Tax Code. Provides that, for taxable year 2023, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is (i) $75,000 for qualified property in a county with 3,000,000 or more inhabitants and (ii) $65,000 for qualified property located in a county with fewer than 3,000,000 inhabitants. Provides that, for taxable years 2024 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 for all qualified property. Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that the maximum household income under the Act is $75,000 for tax years 2023 and thereafter. Effective immediately. LRB103 26395 HLH 52758 b LRB103 26395 HLH 52758 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2030 Introduced 2/9/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-172 320 ILCS 30/2 from Ch. 67 1/2, par. 452 35 ILCS 200/15-172 320 ILCS 30/2 from Ch. 67 1/2, par. 452
4	4	35 ILCS 200/15-172
5	5	320 ILCS 30/2 from Ch. 67 1/2, par. 452
6	6	Amends the Property Tax Code. Provides that, for taxable year 2023, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is (i) $75,000 for qualified property in a county with 3,000,000 or more inhabitants and (ii) $65,000 for qualified property located in a county with fewer than 3,000,000 inhabitants. Provides that, for taxable years 2024 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 for all qualified property. Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that the maximum household income under the Act is $75,000 for tax years 2023 and thereafter. Effective immediately.
7	7	LRB103 26395 HLH 52758 b LRB103 26395 HLH 52758 b
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9	9	A BILL FOR
10	10	SB2030LRB103 26395 HLH 52758 b SB2030 LRB103 26395 HLH 52758 b
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12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Property Tax Code is amended by changing
16	16	5 Section 15-172 as follows:
17	17	6 (35 ILCS 200/15-172)
18	18	7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
19	19	8 Homestead Exemption.
20	20	9 (a) This Section may be cited as the Low-Income Senior
21	21	10 Citizens Assessment Freeze Homestead Exemption.
22	22	11 (b) As used in this Section:
23	23	12 "Applicant" means an individual who has filed an
24	24	13 application under this Section.
25	25	14 "Base amount" means the base year equalized assessed value
26	26	15 of the residence plus the first year's equalized assessed
27	27	16 value of any added improvements which increased the assessed
28	28	17 value of the residence after the base year.
29	29	18 "Base year" means the taxable year prior to the taxable
30	30	19 year for which the applicant first qualifies and applies for
31	31	20 the exemption provided that in the prior taxable year the
32	32	21 property was improved with a permanent structure that was
33	33	22 occupied as a residence by the applicant who was liable for
34	34	23 paying real property taxes on the property and who was either
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38	38	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2030 Introduced 2/9/2023, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/15-172 320 ILCS 30/2 from Ch. 67 1/2, par. 452 35 ILCS 200/15-172 320 ILCS 30/2 from Ch. 67 1/2, par. 452
40	40	35 ILCS 200/15-172
41	41	320 ILCS 30/2 from Ch. 67 1/2, par. 452
42	42	Amends the Property Tax Code. Provides that, for taxable year 2023, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is (i) $75,000 for qualified property in a county with 3,000,000 or more inhabitants and (ii) $65,000 for qualified property located in a county with fewer than 3,000,000 inhabitants. Provides that, for taxable years 2024 and thereafter, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 for all qualified property. Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that the maximum household income under the Act is $75,000 for tax years 2023 and thereafter. Effective immediately.
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45	45	A BILL FOR
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51	51	35 ILCS 200/15-172
52	52	320 ILCS 30/2 from Ch. 67 1/2, par. 452
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71	71	1 (i) an owner of record of the property or had legal or
72	72	2 equitable interest in the property as evidenced by a written
73	73	3 instrument or (ii) had a legal or equitable interest as a
74	74	4 lessee in the parcel of property that was single family
75	75	5 residence. If in any subsequent taxable year for which the
76	76	6 applicant applies and qualifies for the exemption the
77	77	7 equalized assessed value of the residence is less than the
78	78	8 equalized assessed value in the existing base year (provided
79	79	9 that such equalized assessed value is not based on an assessed
80	80	10 value that results from a temporary irregularity in the
81	81	11 property that reduces the assessed value for one or more
82	82	12 taxable years), then that subsequent taxable year shall become
83	83	13 the base year until a new base year is established under the
84	84	14 terms of this paragraph. For taxable year 1999 only, the Chief
85	85	15 County Assessment Officer shall review (i) all taxable years
86	86	16 for which the applicant applied and qualified for the
87	87	17 exemption and (ii) the existing base year. The assessment
88	88	18 officer shall select as the new base year the year with the
89	89	19 lowest equalized assessed value. An equalized assessed value
90	90	20 that is based on an assessed value that results from a
91	91	21 temporary irregularity in the property that reduces the
92	92	22 assessed value for one or more taxable years shall not be
93	93	23 considered the lowest equalized assessed value. The selected
94	94	24 year shall be the base year for taxable year 1999 and
95	95	25 thereafter until a new base year is established under the
96	96	26 terms of this paragraph.
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107	107	1 "Chief County Assessment Officer" means the County
108	108	2 Assessor or Supervisor of Assessments of the county in which
109	109	3 the property is located.
110	110	4 "Equalized assessed value" means the assessed value as
111	111	5 equalized by the Illinois Department of Revenue.
112	112	6 "Household" means the applicant, the spouse of the
113	113	7 applicant, and all persons using the residence of the
114	114	8 applicant as their principal place of residence.
115	115	9 "Household income" means the combined income of the
116	116	10 members of a household for the calendar year preceding the
117	117	11 taxable year.
118	118	12 "Income" has the same meaning as provided in Section 3.07
119	119	13 of the Senior Citizens and Persons with Disabilities Property
120	120	14 Tax Relief Act, except that, beginning in assessment year
121	121	15 2001, "income" does not include veteran's benefits.
122	122	16 "Internal Revenue Code of 1986" means the United States
123	123	17 Internal Revenue Code of 1986 or any successor law or laws
124	124	18 relating to federal income taxes in effect for the year
125	125	19 preceding the taxable year.
126	126	20 "Life care facility that qualifies as a cooperative" means
127	127	21 a facility as defined in Section 2 of the Life Care Facilities
128	128	22 Act.
129	129	23 "Maximum income limitation" means:
130	130	24 (1) $35,000 prior to taxable year 1999;
131	131	25 (2) $40,000 in taxable years 1999 through 2003;
132	132	26 (3) $45,000 in taxable years 2004 through 2005;
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143	143	1 (4) $50,000 in taxable years 2006 and 2007;
144	144	2 (5) $55,000 in taxable years 2008 through 2016;
145	145	3 (6) for taxable year 2017, (i) $65,000 for qualified
146	146	4 property located in a county with 3,000,000 or more
147	147	5 inhabitants and (ii) $55,000 for qualified property
148	148	6 located in a county with fewer than 3,000,000 inhabitants;
149	149	7 and
150	150	8 (7) for taxable years 2018 through 2022 and
151	151	9 thereafter, $65,000 for all qualified property; .
152	152	10 (8) for taxable year 2023, (i) $75,000 for qualified
153	153	11 property in a county with 3,000,000 or more inhabitants
154	154	12 and (ii) $65,000 for qualified property located in a
155	155	13 county with fewer than 3,000,000 inhabitants; and
156	156	14 (9) for taxable years 2024 and thereafter, $75,000 for
157	157	15 all qualified property.
158	158	16 As an alternative income valuation, a homeowner who is
159	159	17 enrolled in any of the following programs may be presumed to
160	160	18 have household income that does not exceed the maximum income
161	161	19 limitation for that tax year as required by this Section: Aid
162	162	20 to the Aged, Blind or Disabled (AABD) Program or the
163	163	21 Supplemental Nutrition Assistance Program (SNAP), both of
164	164	22 which are administered by the Department of Human Services;
165	165	23 the Low Income Home Energy Assistance Program (LIHEAP), which
166	166	24 is administered by the Department of Commerce and Economic
167	167	25 Opportunity; The Benefit Access program, which is administered
168	168	26 by the Department on Aging; and the Senior Citizens Real
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179	179	1 Estate Tax Deferral Program.
180	180	2 A chief county assessment officer may indicate that he or
181	181	3 she has verified an applicant's income eligibility for this
182	182	4 exemption but may not report which program or programs, if
183	183	5 any, enroll the applicant. Release of personal information
184	184	6 submitted pursuant to this Section shall be deemed an
185	185	7 unwarranted invasion of personal privacy under the Freedom of
186	186	8 Information Act.
187	187	9 "Residence" means the principal dwelling place and
188	188	10 appurtenant structures used for residential purposes in this
189	189	11 State occupied on January 1 of the taxable year by a household
190	190	12 and so much of the surrounding land, constituting the parcel
191	191	13 upon which the dwelling place is situated, as is used for
192	192	14 residential purposes. If the Chief County Assessment Officer
193	193	15 has established a specific legal description for a portion of
194	194	16 property constituting the residence, then that portion of
195	195	17 property shall be deemed the residence for the purposes of
196	196	18 this Section.
197	197	19 "Taxable year" means the calendar year during which ad
198	198	20 valorem property taxes payable in the next succeeding year are
199	199	21 levied.
200	200	22 (c) Beginning in taxable year 1994, a low-income senior
201	201	23 citizens assessment freeze homestead exemption is granted for
202	202	24 real property that is improved with a permanent structure that
203	203	25 is occupied as a residence by an applicant who (i) is 65 years
204	204	26 of age or older during the taxable year, (ii) has a household
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215	215	1 income that does not exceed the maximum income limitation,
216	216	2 (iii) is liable for paying real property taxes on the
217	217	3 property, and (iv) is an owner of record of the property or has
218	218	4 a legal or equitable interest in the property as evidenced by a
219	219	5 written instrument. This homestead exemption shall also apply
220	220	6 to a leasehold interest in a parcel of property improved with a
221	221	7 permanent structure that is a single family residence that is
222	222	8 occupied as a residence by a person who (i) is 65 years of age
223	223	9 or older during the taxable year, (ii) has a household income
224	224	10 that does not exceed the maximum income limitation, (iii) has
225	225	11 a legal or equitable ownership interest in the property as
226	226	12 lessee, and (iv) is liable for the payment of real property
227	227	13 taxes on that property.
228	228	14 In counties of 3,000,000 or more inhabitants, the amount
229	229	15 of the exemption for all taxable years is the equalized
230	230	16 assessed value of the residence in the taxable year for which
231	231	17 application is made minus the base amount. In all other
232	232	18 counties, the amount of the exemption is as follows: (i)
233	233	19 through taxable year 2005 and for taxable year 2007 and
234	234	20 thereafter, the amount of this exemption shall be the
235	235	21 equalized assessed value of the residence in the taxable year
236	236	22 for which application is made minus the base amount; and (ii)
237	237	23 for taxable year 2006, the amount of the exemption is as
238	238	24 follows:
239	239	25 (1) For an applicant who has a household income of
240	240	26 $45,000 or less, the amount of the exemption is the
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251	251	1 equalized assessed value of the residence in the taxable
252	252	2 year for which application is made minus the base amount.
253	253	3 (2) For an applicant who has a household income
254	254	4 exceeding $45,000 but not exceeding $46,250, the amount of
255	255	5 the exemption is (i) the equalized assessed value of the
256	256	6 residence in the taxable year for which application is
257	257	7 made minus the base amount (ii) multiplied by 0.8.
258	258	8 (3) For an applicant who has a household income
259	259	9 exceeding $46,250 but not exceeding $47,500, the amount of
260	260	10 the exemption is (i) the equalized assessed value of the
261	261	11 residence in the taxable year for which application is
262	262	12 made minus the base amount (ii) multiplied by 0.6.
263	263	13 (4) For an applicant who has a household income
264	264	14 exceeding $47,500 but not exceeding $48,750, the amount of
265	265	15 the exemption is (i) the equalized assessed value of the
266	266	16 residence in the taxable year for which application is
267	267	17 made minus the base amount (ii) multiplied by 0.4.
268	268	18 (5) For an applicant who has a household income
269	269	19 exceeding $48,750 but not exceeding $50,000, the amount of
270	270	20 the exemption is (i) the equalized assessed value of the
271	271	21 residence in the taxable year for which application is
272	272	22 made minus the base amount (ii) multiplied by 0.2.
273	273	23 When the applicant is a surviving spouse of an applicant
274	274	24 for a prior year for the same residence for which an exemption
275	275	25 under this Section has been granted, the base year and base
276	276	26 amount for that residence are the same as for the applicant for
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287	287	1 the prior year.
288	288	2 Each year at the time the assessment books are certified
289	289	3 to the County Clerk, the Board of Review or Board of Appeals
290	290	4 shall give to the County Clerk a list of the assessed values of
291	291	5 improvements on each parcel qualifying for this exemption that
292	292	6 were added after the base year for this parcel and that
293	293	7 increased the assessed value of the property.
294	294	8 In the case of land improved with an apartment building
295	295	9 owned and operated as a cooperative or a building that is a
296	296	10 life care facility that qualifies as a cooperative, the
297	297	11 maximum reduction from the equalized assessed value of the
298	298	12 property is limited to the sum of the reductions calculated
299	299	13 for each unit occupied as a residence by a person or persons
300	300	14 (i) 65 years of age or older, (ii) with a household income that
301	301	15 does not exceed the maximum income limitation, (iii) who is
302	302	16 liable, by contract with the owner or owners of record, for
303	303	17 paying real property taxes on the property, and (iv) who is an
304	304	18 owner of record of a legal or equitable interest in the
305	305	19 cooperative apartment building, other than a leasehold
306	306	20 interest. In the instance of a cooperative where a homestead
307	307	21 exemption has been granted under this Section, the cooperative
308	308	22 association or its management firm shall credit the savings
309	309	23 resulting from that exemption only to the apportioned tax
310	310	24 liability of the owner who qualified for the exemption. Any
311	311	25 person who willfully refuses to credit that savings to an
312	312	26 owner who qualifies for the exemption is guilty of a Class B
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323	323	1 misdemeanor.
324	324	2 When a homestead exemption has been granted under this
325	325	3 Section and an applicant then becomes a resident of a facility
326	326	4 licensed under the Assisted Living and Shared Housing Act, the
327	327	5 Nursing Home Care Act, the Specialized Mental Health
328	328	6 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
329	329	7 the MC/DD Act, the exemption shall be granted in subsequent
330	330	8 years so long as the residence (i) continues to be occupied by
331	331	9 the qualified applicant's spouse or (ii) if remaining
332	332	10 unoccupied, is still owned by the qualified applicant for the
333	333	11 homestead exemption.
334	334	12 Beginning January 1, 1997, when an individual dies who
335	335	13 would have qualified for an exemption under this Section, and
336	336	14 the surviving spouse does not independently qualify for this
337	337	15 exemption because of age, the exemption under this Section
338	338	16 shall be granted to the surviving spouse for the taxable year
339	339	17 preceding and the taxable year of the death, provided that,
340	340	18 except for age, the surviving spouse meets all other
341	341	19 qualifications for the granting of this exemption for those
342	342	20 years.
343	343	21 When married persons maintain separate residences, the
344	344	22 exemption provided for in this Section may be claimed by only
345	345	23 one of such persons and for only one residence.
346	346	24 For taxable year 1994 only, in counties having less than
347	347	25 3,000,000 inhabitants, to receive the exemption, a person
348	348	26 shall submit an application by February 15, 1995 to the Chief
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359	359	1 County Assessment Officer of the county in which the property
360	360	2 is located. In counties having 3,000,000 or more inhabitants,
361	361	3 for taxable year 1994 and all subsequent taxable years, to
362	362	4 receive the exemption, a person may submit an application to
363	363	5 the Chief County Assessment Officer of the county in which the
364	364	6 property is located during such period as may be specified by
365	365	7 the Chief County Assessment Officer. The Chief County
366	366	8 Assessment Officer in counties of 3,000,000 or more
367	367	9 inhabitants shall annually give notice of the application
368	368	10 period by mail or by publication. In counties having less than
369	369	11 3,000,000 inhabitants, beginning with taxable year 1995 and
370	370	12 thereafter, to receive the exemption, a person shall submit an
371	371	13 application by July 1 of each taxable year to the Chief County
372	372	14 Assessment Officer of the county in which the property is
373	373	15 located. A county may, by ordinance, establish a date for
374	374	16 submission of applications that is different than July 1. The
375	375	17 applicant shall submit with the application an affidavit of
376	376	18 the applicant's total household income, age, marital status
377	377	19 (and if married the name and address of the applicant's
378	378	20 spouse, if known), and principal dwelling place of members of
379	379	21 the household on January 1 of the taxable year. The Department
380	380	22 shall establish, by rule, a method for verifying the accuracy
381	381	23 of affidavits filed by applicants under this Section, and the
382	382	24 Chief County Assessment Officer may conduct audits of any
383	383	25 taxpayer claiming an exemption under this Section to verify
384	384	26 that the taxpayer is eligible to receive the exemption. Each
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395	395	1 application shall contain or be verified by a written
396	396	2 declaration that it is made under the penalties of perjury. A
397	397	3 taxpayer's signing a fraudulent application under this Act is
398	398	4 perjury, as defined in Section 32-2 of the Criminal Code of
399	399	5 2012. The applications shall be clearly marked as applications
400	400	6 for the Low-Income Senior Citizens Assessment Freeze Homestead
401	401	7 Exemption and must contain a notice that any taxpayer who
402	402	8 receives the exemption is subject to an audit by the Chief
403	403	9 County Assessment Officer.
404	404	10 Notwithstanding any other provision to the contrary, in
405	405	11 counties having fewer than 3,000,000 inhabitants, if an
406	406	12 applicant fails to file the application required by this
407	407	13 Section in a timely manner and this failure to file is due to a
408	408	14 mental or physical condition sufficiently severe so as to
409	409	15 render the applicant incapable of filing the application in a
410	410	16 timely manner, the Chief County Assessment Officer may extend
411	411	17 the filing deadline for a period of 30 days after the applicant
412	412	18 regains the capability to file the application, but in no case
413	413	19 may the filing deadline be extended beyond 3 months of the
414	414	20 original filing deadline. In order to receive the extension
415	415	21 provided in this paragraph, the applicant shall provide the
416	416	22 Chief County Assessment Officer with a signed statement from
417	417	23 the applicant's physician, advanced practice registered nurse,
418	418	24 or physician assistant stating the nature and extent of the
419	419	25 condition, that, in the physician's, advanced practice
420	420	26 registered nurse's, or physician assistant's opinion, the
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431	431	1 condition was so severe that it rendered the applicant
432	432	2 incapable of filing the application in a timely manner, and
433	433	3 the date on which the applicant regained the capability to
434	434	4 file the application.
435	435	5 Beginning January 1, 1998, notwithstanding any other
436	436	6 provision to the contrary, in counties having fewer than
437	437	7 3,000,000 inhabitants, if an applicant fails to file the
438	438	8 application required by this Section in a timely manner and
439	439	9 this failure to file is due to a mental or physical condition
440	440	10 sufficiently severe so as to render the applicant incapable of
441	441	11 filing the application in a timely manner, the Chief County
442	442	12 Assessment Officer may extend the filing deadline for a period
443	443	13 of 3 months. In order to receive the extension provided in this
444	444	14 paragraph, the applicant shall provide the Chief County
445	445	15 Assessment Officer with a signed statement from the
446	446	16 applicant's physician, advanced practice registered nurse, or
447	447	17 physician assistant stating the nature and extent of the
448	448	18 condition, and that, in the physician's, advanced practice
449	449	19 registered nurse's, or physician assistant's opinion, the
450	450	20 condition was so severe that it rendered the applicant
451	451	21 incapable of filing the application in a timely manner.
452	452	22 In counties having less than 3,000,000 inhabitants, if an
453	453	23 applicant was denied an exemption in taxable year 1994 and the
454	454	24 denial occurred due to an error on the part of an assessment
455	455	25 official, or his or her agent or employee, then beginning in
456	456	26 taxable year 1997 the applicant's base year, for purposes of
457	457
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459	459
460	460
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467	467	1 determining the amount of the exemption, shall be 1993 rather
468	468	2 than 1994. In addition, in taxable year 1997, the applicant's
469	469	3 exemption shall also include an amount equal to (i) the amount
470	470	4 of any exemption denied to the applicant in taxable year 1995
471	471	5 as a result of using 1994, rather than 1993, as the base year,
472	472	6 (ii) the amount of any exemption denied to the applicant in
473	473	7 taxable year 1996 as a result of using 1994, rather than 1993,
474	474	8 as the base year, and (iii) the amount of the exemption
475	475	9 erroneously denied for taxable year 1994.
476	476	10 For purposes of this Section, a person who will be 65 years
477	477	11 of age during the current taxable year shall be eligible to
478	478	12 apply for the homestead exemption during that taxable year.
479	479	13 Application shall be made during the application period in
480	480	14 effect for the county of his or her residence.
481	481	15 The Chief County Assessment Officer may determine the
482	482	16 eligibility of a life care facility that qualifies as a
483	483	17 cooperative to receive the benefits provided by this Section
484	484	18 by use of an affidavit, application, visual inspection,
485	485	19 questionnaire, or other reasonable method in order to insure
486	486	20 that the tax savings resulting from the exemption are credited
487	487	21 by the management firm to the apportioned tax liability of
488	488	22 each qualifying resident. The Chief County Assessment Officer
489	489	23 may request reasonable proof that the management firm has so
490	490	24 credited that exemption.
491	491	25 Except as provided in this Section, all information
492	492	26 received by the chief county assessment officer or the
493	493
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503	503	1 Department from applications filed under this Section, or from
504	504	2 any investigation conducted under the provisions of this
505	505	3 Section, shall be confidential, except for official purposes
506	506	4 or pursuant to official procedures for collection of any State
507	507	5 or local tax or enforcement of any civil or criminal penalty or
508	508	6 sanction imposed by this Act or by any statute or ordinance
509	509	7 imposing a State or local tax. Any person who divulges any such
510	510	8 information in any manner, except in accordance with a proper
511	511	9 judicial order, is guilty of a Class A misdemeanor.
512	512	10 Nothing contained in this Section shall prevent the
513	513	11 Director or chief county assessment officer from publishing or
514	514	12 making available reasonable statistics concerning the
515	515	13 operation of the exemption contained in this Section in which
516	516	14 the contents of claims are grouped into aggregates in such a
517	517	15 way that information contained in any individual claim shall
518	518	16 not be disclosed.
519	519	17 Notwithstanding any other provision of law, for taxable
520	520	18 year 2017 and thereafter, in counties of 3,000,000 or more
521	521	19 inhabitants, the amount of the exemption shall be the greater
522	522	20 of (i) the amount of the exemption otherwise calculated under
523	523	21 this Section or (ii) $2,000.
524	524	22 (c-5) Notwithstanding any other provision of law, each
525	525	23 chief county assessment officer may approve this exemption for
526	526	24 the 2020 taxable year, without application, for any property
527	527	25 that was approved for this exemption for the 2019 taxable
528	528	26 year, provided that:
529	529
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539	539	1 (1) the county board has declared a local disaster as
540	540	2 provided in the Illinois Emergency Management Agency Act
541	541	3 related to the COVID-19 public health emergency;
542	542	4 (2) the owner of record of the property as of January
543	543	5 1, 2020 is the same as the owner of record of the property
544	544	6 as of January 1, 2019;
545	545	7 (3) the exemption for the 2019 taxable year has not
546	546	8 been determined to be an erroneous exemption as defined by
547	547	9 this Code; and
548	548	10 (4) the applicant for the 2019 taxable year has not
549	549	11 asked for the exemption to be removed for the 2019 or 2020
550	550	12 taxable years.
551	551	13 Nothing in this subsection shall preclude or impair the
552	552	14 authority of a chief county assessment officer to conduct
553	553	15 audits of any taxpayer claiming an exemption under this
554	554	16 Section to verify that the taxpayer is eligible to receive the
555	555	17 exemption as provided elsewhere in this Section.
556	556	18 (c-10) Notwithstanding any other provision of law, each
557	557	19 chief county assessment officer may approve this exemption for
558	558	20 the 2021 taxable year, without application, for any property
559	559	21 that was approved for this exemption for the 2020 taxable
560	560	22 year, if:
561	561	23 (1) the county board has declared a local disaster as
562	562	24 provided in the Illinois Emergency Management Agency Act
563	563	25 related to the COVID-19 public health emergency;
564	564	26 (2) the owner of record of the property as of January
565	565
566	566
567	567
568	568
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571	571
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575	575	1 1, 2021 is the same as the owner of record of the property
576	576	2 as of January 1, 2020;
577	577	3 (3) the exemption for the 2020 taxable year has not
578	578	4 been determined to be an erroneous exemption as defined by
579	579	5 this Code; and
580	580	6 (4) the taxpayer for the 2020 taxable year has not
581	581	7 asked for the exemption to be removed for the 2020 or 2021
582	582	8 taxable years.
583	583	9 Nothing in this subsection shall preclude or impair the
584	584	10 authority of a chief county assessment officer to conduct
585	585	11 audits of any taxpayer claiming an exemption under this
586	586	12 Section to verify that the taxpayer is eligible to receive the
587	587	13 exemption as provided elsewhere in this Section.
588	588	14 (d) Each Chief County Assessment Officer shall annually
589	589	15 publish a notice of availability of the exemption provided
590	590	16 under this Section. The notice shall be published at least 60
591	591	17 days but no more than 75 days prior to the date on which the
592	592	18 application must be submitted to the Chief County Assessment
593	593	19 Officer of the county in which the property is located. The
594	594	20 notice shall appear in a newspaper of general circulation in
595	595	21 the county.
596	596	22 Notwithstanding Sections 6 and 8 of the State Mandates
597	597	23 Act, no reimbursement by the State is required for the
598	598	24 implementation of any mandate created by this Section.
599	599	25 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
600	600	26 102-895, eff. 5-23-22.)
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611	611	1 Section 10. The Senior Citizens Real Estate Tax Deferral
612	612	2 Act is amended by changing Section 2 as follows:
613	613	3 (320 ILCS 30/2) (from Ch. 67 1/2, par. 452)
614	614	4 Sec. 2. Definitions. As used in this Act:
615	615	5 (a) "Taxpayer" means an individual whose household income
616	616	6 for the year is no greater than: (i) $40,000 through tax year
617	617	7 2005; (ii) $50,000 for tax years 2006 through 2011; (iii)
618	618	8 $55,000 for tax years 2012 through 2021; (iv) $65,000 for tax
619	619	9 year years 2022 through 2025; and (v) $75,000 $55,000 for tax
620	620	10 year 2023 2026 and thereafter.
621	621	11 (b) "Tax deferred property" means the property upon which
622	622	12 real estate taxes are deferred under this Act.
623	623	13 (c) "Homestead" means the land and buildings thereon,
624	624	14 including a condominium or a dwelling unit in a multidwelling
625	625	15 building that is owned and operated as a cooperative, occupied
626	626	16 by the taxpayer as his residence or which are temporarily
627	627	17 unoccupied by the taxpayer because such taxpayer is
628	628	18 temporarily residing, for not more than 1 year, in a licensed
629	629	19 facility as defined in Section 1-113 of the Nursing Home Care
630	630	20 Act.
631	631	21 (d) "Real estate taxes" or "taxes" means the taxes on real
632	632	22 property for which the taxpayer would be liable under the
633	633	23 Property Tax Code, including special service area taxes, and
634	634	24 special assessments on benefited real property for which the
635	635
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645	645	1 taxpayer would be liable to a unit of local government.
646	646	2 (e) "Department" means the Department of Revenue.
647	647	3 (f) "Qualifying property" means a homestead which (a) the
648	648	4 taxpayer or the taxpayer and his spouse own in fee simple or
649	649	5 are purchasing in fee simple under a recorded instrument of
650	650	6 sale, (b) is not income-producing property, (c) is not subject
651	651	7 to a lien for unpaid real estate taxes when a claim under this
652	652	8 Act is filed, and (d) is not held in trust, other than an
653	653	9 Illinois land trust with the taxpayer identified as the sole
654	654	10 beneficiary, if the taxpayer is filing for the program for the
655	655	11 first time effective as of the January 1, 2011 assessment year
656	656	12 or tax year 2012 and thereafter.
657	657	13 (g) "Equity interest" means the current assessed valuation
658	658	14 of the qualified property times the fraction necessary to
659	659	15 convert that figure to full market value minus any outstanding
660	660	16 debts or liens on that property. In the case of qualifying
661	661	17 property not having a separate assessed valuation, the
662	662	18 appraised value as determined by a qualified real estate
663	663	19 appraiser shall be used instead of the current assessed
664	664	20 valuation.
665	665	21 (h) "Household income" has the meaning ascribed to that
666	666	22 term in the Senior Citizens and Persons with Disabilities
667	667	23 Property Tax Relief Act.
668	668	24 (i) "Collector" means the county collector or, if the
669	669	25 taxes to be deferred are special assessments, an official
670	670	26 designated by a unit of local government to collect special
671	671
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674	674
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681	681	1 assessments.
682	682	2 (Source: P.A. 102-644, eff. 8-27-21.)
683	683	3 Section 99. Effective date. This Act takes effect upon
684	684	4 becoming law.
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