Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2199 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 SB2199 Introduced 2/10/2023, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable years 2024 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately. LRB103 30761 RJT 57244 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2199 Introduced 2/10/2023, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 35 ILCS 200/15-172 35 ILCS 200/15-170 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable years 2024 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately. LRB103 30761 RJT 57244 b LRB103 30761 RJT 57244 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2199 Introduced 2/10/2023, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-170 35 ILCS 200/15-172 35 ILCS 200/15-170 35 ILCS 200/15-172
4	4	35 ILCS 200/15-170
5	5	35 ILCS 200/15-172
6	6	Amends the Property Tax Code. Provides that, for taxable years 2024 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.
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8	8	LRB103 30761 RJT 57244 b
9	9	A BILL FOR
10	10	SB2199LRB103 30761 RJT 57244 b SB2199 LRB103 30761 RJT 57244 b
11	11	SB2199 LRB103 30761 RJT 57244 b
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 Sections 15-170 and 15-172 as follows:
17	17	6 (35 ILCS 200/15-170)
18	18	7 Sec. 15-170. Senior citizens homestead exemption.
19	19	8 (a) An annual homestead exemption limited, except as
20	20	9 described here with relation to cooperatives or life care
21	21	10 facilities, to a maximum reduction set forth below from the
22	22	11 property's value, as equalized or assessed by the Department,
23	23	12 is granted for property that is occupied as a residence by a
24	24	13 person 65 years of age or older who is liable for paying real
25	25	14 estate taxes on the property and is an owner of record of the
26	26	15 property or has a legal or equitable interest therein as
27	27	16 evidenced by a written instrument, except for a leasehold
28	28	17 interest, other than a leasehold interest of land on which a
29	29	18 single family residence is located, which is occupied as a
30	30	19 residence by a person 65 years or older who has an ownership
31	31	20 interest therein, legal, equitable or as a lessee, and on
32	32	21 which he or she is liable for the payment of property taxes.
33	33	22 Before taxable year 2004, the maximum reduction shall be
34	34	23 $2,500 in counties with 3,000,000 or more inhabitants and
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38	38	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2199 Introduced 2/10/2023, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/15-170 35 ILCS 200/15-172 35 ILCS 200/15-170 35 ILCS 200/15-172
40	40	35 ILCS 200/15-170
41	41	35 ILCS 200/15-172
42	42	Amends the Property Tax Code. Provides that, for taxable years 2024 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.
43	43	LRB103 30761 RJT 57244 b LRB103 30761 RJT 57244 b
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45	45	A BILL FOR
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52	52	35 ILCS 200/15-172
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71	71	1 $2,000 in all other counties. For taxable years 2004 through
72	72	2 2005, the maximum reduction shall be $3,000 in all counties.
73	73	3 For taxable years 2006 and 2007, the maximum reduction shall
74	74	4 be $3,500. For taxable years 2008 through 2011, the maximum
75	75	5 reduction is $4,000 in all counties. For taxable year 2012,
76	76	6 the maximum reduction is $5,000 in counties with 3,000,000 or
77	77	7 more inhabitants and $4,000 in all other counties. For taxable
78	78	8 years 2013 through 2016, the maximum reduction is $5,000 in
79	79	9 all counties. For taxable years 2017 through 2022, the maximum
80	80	10 reduction is $8,000 in counties with 3,000,000 or more
81	81	11 inhabitants and $5,000 in all other counties. For taxable year
82	82	12 years 2023 and thereafter, the maximum reduction is $8,000 in
83	83	13 counties with 3,000,000 or more inhabitants and counties that
84	84	14 are contiguous to a county of 3,000,000 or more inhabitants
85	85	15 and $5,000 in all other counties. For taxable years 2024 and
86	86	16 thereafter, the maximum reduction is $8,000 in all counties.
87	87	17 (b) For land improved with an apartment building owned and
88	88	18 operated as a cooperative, the maximum reduction from the
89	89	19 value of the property, as equalized by the Department, shall
90	90	20 be multiplied by the number of apartments or units occupied by
91	91	21 a person 65 years of age or older who is liable, by contract
92	92	22 with the owner or owners of record, for paying property taxes
93	93	23 on the property and is an owner of record of a legal or
94	94	24 equitable interest in the cooperative apartment building,
95	95	25 other than a leasehold interest. For land improved with a life
96	96	26 care facility, the maximum reduction from the value of the
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107	107	1 property, as equalized by the Department, shall be multiplied
108	108	2 by the number of apartments or units occupied by persons 65
109	109	3 years of age or older, irrespective of any legal, equitable,
110	110	4 or leasehold interest in the facility, who are liable, under a
111	111	5 contract with the owner or owners of record of the facility,
112	112	6 for paying property taxes on the property. In a cooperative or
113	113	7 a life care facility where a homestead exemption has been
114	114	8 granted, the cooperative association or the management firm of
115	115	9 the cooperative or facility shall credit the savings resulting
116	116	10 from that exemption only to the apportioned tax liability of
117	117	11 the owner or resident who qualified for the exemption. Any
118	118	12 person who willfully refuses to so credit the savings shall be
119	119	13 guilty of a Class B misdemeanor. Under this Section and
120	120	14 Sections 15-175, 15-176, and 15-177, "life care facility"
121	121	15 means a facility, as defined in Section 2 of the Life Care
122	122	16 Facilities Act, with which the applicant for the homestead
123	123	17 exemption has a life care contract as defined in that Act.
124	124	18 (c) When a homestead exemption has been granted under this
125	125	19 Section and the person qualifying subsequently becomes a
126	126	20 resident of a facility licensed under the Assisted Living and
127	127	21 Shared Housing Act, the Nursing Home Care Act, the Specialized
128	128	22 Mental Health Rehabilitation Act of 2013, the ID/DD Community
129	129	23 Care Act, or the MC/DD Act, the exemption shall continue so
130	130	24 long as the residence continues to be occupied by the
131	131	25 qualifying person's spouse if the spouse is 65 years of age or
132	132	26 older, or if the residence remains unoccupied but is still
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143	143	1 owned by the person qualified for the homestead exemption.
144	144	2 (d) A person who will be 65 years of age during the current
145	145	3 assessment year shall be eligible to apply for the homestead
146	146	4 exemption during that assessment year. Application shall be
147	147	5 made during the application period in effect for the county of
148	148	6 his residence.
149	149	7 (e) Beginning with assessment year 2003, for taxes payable
150	150	8 in 2004, property that is first occupied as a residence after
151	151	9 January 1 of any assessment year by a person who is eligible
152	152	10 for the senior citizens homestead exemption under this Section
153	153	11 must be granted a pro-rata exemption for the assessment year.
154	154	12 The amount of the pro-rata exemption is the exemption allowed
155	155	13 in the county under this Section divided by 365 and multiplied
156	156	14 by the number of days during the assessment year the property
157	157	15 is occupied as a residence by a person eligible for the
158	158	16 exemption under this Section. The chief county assessment
159	159	17 officer must adopt reasonable procedures to establish
160	160	18 eligibility for this pro-rata exemption.
161	161	19 (f) The assessor or chief county assessment officer may
162	162	20 determine the eligibility of a life care facility to receive
163	163	21 the benefits provided by this Section, by affidavit,
164	164	22 application, visual inspection, questionnaire or other
165	165	23 reasonable methods in order to insure that the tax savings
166	166	24 resulting from the exemption are credited by the management
167	167	25 firm to the apportioned tax liability of each qualifying
168	168	26 resident. The assessor may request reasonable proof that the
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179	179	1 management firm has so credited the exemption.
180	180	2 (g) The chief county assessment officer of each county
181	181	3 with less than 3,000,000 inhabitants shall provide to each
182	182	4 person allowed a homestead exemption under this Section a form
183	183	5 to designate any other person to receive a duplicate of any
184	184	6 notice of delinquency in the payment of taxes assessed and
185	185	7 levied under this Code on the property of the person receiving
186	186	8 the exemption. The duplicate notice shall be in addition to
187	187	9 the notice required to be provided to the person receiving the
188	188	10 exemption, and shall be given in the manner required by this
189	189	11 Code. The person filing the request for the duplicate notice
190	190	12 shall pay a fee of $5 to cover administrative costs to the
191	191	13 supervisor of assessments, who shall then file the executed
192	192	14 designation with the county collector. Notwithstanding any
193	193	15 other provision of this Code to the contrary, the filing of
194	194	16 such an executed designation requires the county collector to
195	195	17 provide duplicate notices as indicated by the designation. A
196	196	18 designation may be rescinded by the person who executed such
197	197	19 designation at any time, in the manner and form required by the
198	198	20 chief county assessment officer.
199	199	21 (h) The assessor or chief county assessment officer may
200	200	22 determine the eligibility of residential property to receive
201	201	23 the homestead exemption provided by this Section by
202	202	24 application, visual inspection, questionnaire or other
203	203	25 reasonable methods. The determination shall be made in
204	204	26 accordance with guidelines established by the Department.
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215	215	1 (i) In counties with 3,000,000 or more inhabitants, for
216	216	2 taxable years 2010 through 2018, and beginning again in
217	217	3 taxable year 2024, each taxpayer who has been granted an
218	218	4 exemption under this Section must reapply on an annual basis.
219	219	5 If a reapplication is required, then the chief county
220	220	6 assessment officer shall mail the application to the taxpayer
221	221	7 at least 60 days prior to the last day of the application
222	222	8 period for the county.
223	223	9 For taxable years 2019 through 2023, in counties with
224	224	10 3,000,000 or more inhabitants, a taxpayer who has been granted
225	225	11 an exemption under this Section need not reapply. However, if
226	226	12 the property ceases to be qualified for the exemption under
227	227	13 this Section in any year for which a reapplication is not
228	228	14 required under this Section, then the owner of record of the
229	229	15 property shall notify the chief county assessment officer that
230	230	16 the property is no longer qualified. In addition, for taxable
231	231	17 years 2019 through 2023, the chief county assessment officer
232	232	18 of a county with 3,000,000 or more inhabitants shall enter
233	233	19 into an intergovernmental agreement with the county clerk of
234	234	20 that county and the Department of Public Health, as well as any
235	235	21 other appropriate governmental agency, to obtain information
236	236	22 that documents the death of a taxpayer who has been granted an
237	237	23 exemption under this Section. Notwithstanding any other
238	238	24 provision of law, the county clerk and the Department of
239	239	25 Public Health shall provide that information to the chief
240	240	26 county assessment officer. The Department of Public Health
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251	251	1 shall supply this information no less frequently than every
252	252	2 calendar quarter. Information concerning the death of a
253	253	3 taxpayer may be shared with the county treasurer. The chief
254	254	4 county assessment officer shall also enter into a data
255	255	5 exchange agreement with the Social Security Administration or
256	256	6 its agent to obtain access to the information regarding deaths
257	257	7 in possession of the Social Security Administration. The chief
258	258	8 county assessment officer shall, subject to the notice
259	259	9 requirements under subsection (m) of Section 9-275, terminate
260	260	10 the exemption under this Section if the information obtained
261	261	11 indicates that the property is no longer qualified for the
262	262	12 exemption. In counties with 3,000,000 or more inhabitants, the
263	263	13 assessor and the county recorder of deeds shall establish
264	264	14 policies and practices for the regular exchange of information
265	265	15 for the purpose of alerting the assessor whenever the transfer
266	266	16 of ownership of any property receiving an exemption under this
267	267	17 Section has occurred. When such a transfer occurs, the
268	268	18 assessor shall mail a notice to the new owner of the property
269	269	19 (i) informing the new owner that the exemption will remain in
270	270	20 place through the year of the transfer, after which it will be
271	271	21 canceled, and (ii) providing information pertaining to the
272	272	22 rules for reapplying for the exemption if the owner qualifies.
273	273	23 In counties with 3,000,000 or more inhabitants, the chief
274	274	24 county assessment official shall conduct audits of all
275	275	25 exemptions granted under this Section no later than December
276	276	26 31, 2022 and no later than December 31, 2024. The audit shall
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287	287	1 be designed to ascertain whether any senior homestead
288	288	2 exemptions have been granted erroneously. If it is determined
289	289	3 that a senior homestead exemption has been erroneously applied
290	290	4 to a property, the chief county assessment officer shall make
291	291	5 use of the appropriate provisions of Section 9-275 in relation
292	292	6 to the property that received the erroneous homestead
293	293	7 exemption.
294	294	8 (j) In counties with less than 3,000,000 inhabitants, the
295	295	9 county board may by resolution provide that if a person has
296	296	10 been granted a homestead exemption under this Section, the
297	297	11 person qualifying need not reapply for the exemption.
298	298	12 In counties with less than 3,000,000 inhabitants, if the
299	299	13 assessor or chief county assessment officer requires annual
300	300	14 application for verification of eligibility for an exemption
301	301	15 once granted under this Section, the application shall be
302	302	16 mailed to the taxpayer.
303	303	17 (l) The assessor or chief county assessment officer shall
304	304	18 notify each person who qualifies for an exemption under this
305	305	19 Section that the person may also qualify for deferral of real
306	306	20 estate taxes under the Senior Citizens Real Estate Tax
307	307	21 Deferral Act. The notice shall set forth the qualifications
308	308	22 needed for deferral of real estate taxes, the address and
309	309	23 telephone number of county collector, and a statement that
310	310	24 applications for deferral of real estate taxes may be obtained
311	311	25 from the county collector.
312	312	26 (m) Notwithstanding Sections 6 and 8 of the State Mandates
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323	323	1 Act, no reimbursement by the State is required for the
324	324	2 implementation of any mandate created by this Section.
325	325	3 (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20;
326	326	4 102-895, eff. 5-23-22.)
327	327	5 (35 ILCS 200/15-172)
328	328	6 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
329	329	7 Homestead Exemption.
330	330	8 (a) This Section may be cited as the Low-Income Senior
331	331	9 Citizens Assessment Freeze Homestead Exemption.
332	332	10 (b) As used in this Section:
333	333	11 "Applicant" means an individual who has filed an
334	334	12 application under this Section.
335	335	13 "Base amount" means the base year equalized assessed value
336	336	14 of the residence plus the first year's equalized assessed
337	337	15 value of any added improvements which increased the assessed
338	338	16 value of the residence after the base year.
339	339	17 "Base year" means the taxable year prior to the taxable
340	340	18 year for which the applicant first qualifies and applies for
341	341	19 the exemption provided that in the prior taxable year the
342	342	20 property was improved with a permanent structure that was
343	343	21 occupied as a residence by the applicant who was liable for
344	344	22 paying real property taxes on the property and who was either
345	345	23 (i) an owner of record of the property or had legal or
346	346	24 equitable interest in the property as evidenced by a written
347	347	25 instrument or (ii) had a legal or equitable interest as a
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358	358	1 lessee in the parcel of property that was single family
359	359	2 residence. If in any subsequent taxable year for which the
360	360	3 applicant applies and qualifies for the exemption the
361	361	4 equalized assessed value of the residence is less than the
362	362	5 equalized assessed value in the existing base year (provided
363	363	6 that such equalized assessed value is not based on an assessed
364	364	7 value that results from a temporary irregularity in the
365	365	8 property that reduces the assessed value for one or more
366	366	9 taxable years), then that subsequent taxable year shall become
367	367	10 the base year until a new base year is established under the
368	368	11 terms of this paragraph. For taxable year 1999 only, the Chief
369	369	12 County Assessment Officer shall review (i) all taxable years
370	370	13 for which the applicant applied and qualified for the
371	371	14 exemption and (ii) the existing base year. The assessment
372	372	15 officer shall select as the new base year the year with the
373	373	16 lowest equalized assessed value. An equalized assessed value
374	374	17 that is based on an assessed value that results from a
375	375	18 temporary irregularity in the property that reduces the
376	376	19 assessed value for one or more taxable years shall not be
377	377	20 considered the lowest equalized assessed value. The selected
378	378	21 year shall be the base year for taxable year 1999 and
379	379	22 thereafter until a new base year is established under the
380	380	23 terms of this paragraph.
381	381	24 "Chief County Assessment Officer" means the County
382	382	25 Assessor or Supervisor of Assessments of the county in which
383	383	26 the property is located.
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394	394	1 "Equalized assessed value" means the assessed value as
395	395	2 equalized by the Illinois Department of Revenue.
396	396	3 "Household" means the applicant, the spouse of the
397	397	4 applicant, and all persons using the residence of the
398	398	5 applicant as their principal place of residence.
399	399	6 "Household income" means the combined income of the
400	400	7 members of a household for the calendar year preceding the
401	401	8 taxable year.
402	402	9 "Income" has the same meaning as provided in Section 3.07
403	403	10 of the Senior Citizens and Persons with Disabilities Property
404	404	11 Tax Relief Act, except that, beginning in assessment year
405	405	12 2001, "income" does not include veteran's benefits.
406	406	13 "Internal Revenue Code of 1986" means the United States
407	407	14 Internal Revenue Code of 1986 or any successor law or laws
408	408	15 relating to federal income taxes in effect for the year
409	409	16 preceding the taxable year.
410	410	17 "Life care facility that qualifies as a cooperative" means
411	411	18 a facility as defined in Section 2 of the Life Care Facilities
412	412	19 Act.
413	413	20 "Maximum income limitation" means:
414	414	21 (1) $35,000 prior to taxable year 1999;
415	415	22 (2) $40,000 in taxable years 1999 through 2003;
416	416	23 (3) $45,000 in taxable years 2004 through 2005;
417	417	24 (4) $50,000 in taxable years 2006 and 2007;
418	418	25 (5) $55,000 in taxable years 2008 through 2016;
419	419	26 (6) for taxable year 2017, (i) $65,000 for qualified
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430	430	1 property located in a county with 3,000,000 or more
431	431	2 inhabitants and (ii) $55,000 for qualified property
432	432	3 located in a county with fewer than 3,000,000 inhabitants;
433	433	4 and
434	434	5 (7) for taxable years 2018 through 2023 and
435	435	6 thereafter, $65,000 for all qualified property; and .
436	436	7 (8) for taxable years 2024 and thereafter, $75,000 for
437	437	8 all qualified property.
438	438	9 As an alternative income valuation, a homeowner who is
439	439	10 enrolled in any of the following programs may be presumed to
440	440	11 have household income that does not exceed the maximum income
441	441	12 limitation for that tax year as required by this Section: Aid
442	442	13 to the Aged, Blind or Disabled (AABD) Program or the
443	443	14 Supplemental Nutrition Assistance Program (SNAP), both of
444	444	15 which are administered by the Department of Human Services;
445	445	16 the Low Income Home Energy Assistance Program (LIHEAP), which
446	446	17 is administered by the Department of Commerce and Economic
447	447	18 Opportunity; The Benefit Access program, which is administered
448	448	19 by the Department on Aging; and the Senior Citizens Real
449	449	20 Estate Tax Deferral Program.
450	450	21 A chief county assessment officer may indicate that he or
451	451	22 she has verified an applicant's income eligibility for this
452	452	23 exemption but may not report which program or programs, if
453	453	24 any, enroll the applicant. Release of personal information
454	454	25 submitted pursuant to this Section shall be deemed an
455	455	26 unwarranted invasion of personal privacy under the Freedom of
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466	466	1 Information Act.
467	467	2 "Residence" means the principal dwelling place and
468	468	3 appurtenant structures used for residential purposes in this
469	469	4 State occupied on January 1 of the taxable year by a household
470	470	5 and so much of the surrounding land, constituting the parcel
471	471	6 upon which the dwelling place is situated, as is used for
472	472	7 residential purposes. If the Chief County Assessment Officer
473	473	8 has established a specific legal description for a portion of
474	474	9 property constituting the residence, then that portion of
475	475	10 property shall be deemed the residence for the purposes of
476	476	11 this Section.
477	477	12 "Taxable year" means the calendar year during which ad
478	478	13 valorem property taxes payable in the next succeeding year are
479	479	14 levied.
480	480	15 (c) Beginning in taxable year 1994, a low-income senior
481	481	16 citizens assessment freeze homestead exemption is granted for
482	482	17 real property that is improved with a permanent structure that
483	483	18 is occupied as a residence by an applicant who (i) is 65 years
484	484	19 of age or older during the taxable year, (ii) has a household
485	485	20 income that does not exceed the maximum income limitation,
486	486	21 (iii) is liable for paying real property taxes on the
487	487	22 property, and (iv) is an owner of record of the property or has
488	488	23 a legal or equitable interest in the property as evidenced by a
489	489	24 written instrument. This homestead exemption shall also apply
490	490	25 to a leasehold interest in a parcel of property improved with a
491	491	26 permanent structure that is a single family residence that is
492	492
493	493
494	494
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502	502	1 occupied as a residence by a person who (i) is 65 years of age
503	503	2 or older during the taxable year, (ii) has a household income
504	504	3 that does not exceed the maximum income limitation, (iii) has
505	505	4 a legal or equitable ownership interest in the property as
506	506	5 lessee, and (iv) is liable for the payment of real property
507	507	6 taxes on that property.
508	508	7 In counties of 3,000,000 or more inhabitants, the amount
509	509	8 of the exemption for all taxable years is the equalized
510	510	9 assessed value of the residence in the taxable year for which
511	511	10 application is made minus the base amount. In all other
512	512	11 counties, the amount of the exemption is as follows: (i)
513	513	12 through taxable year 2005 and for taxable year 2007 and
514	514	13 thereafter, the amount of this exemption shall be the
515	515	14 equalized assessed value of the residence in the taxable year
516	516	15 for which application is made minus the base amount; and (ii)
517	517	16 for taxable year 2006, the amount of the exemption is as
518	518	17 follows:
519	519	18 (1) For an applicant who has a household income of
520	520	19 $45,000 or less, the amount of the exemption is the
521	521	20 equalized assessed value of the residence in the taxable
522	522	21 year for which application is made minus the base amount.
523	523	22 (2) For an applicant who has a household income
524	524	23 exceeding $45,000 but not exceeding $46,250, the amount of
525	525	24 the exemption is (i) the equalized assessed value of the
526	526	25 residence in the taxable year for which application is
527	527	26 made minus the base amount (ii) multiplied by 0.8.
528	528
529	529
530	530
531	531
532	532
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534	534
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538	538	1 (3) For an applicant who has a household income
539	539	2 exceeding $46,250 but not exceeding $47,500, the amount of
540	540	3 the exemption is (i) the equalized assessed value of the
541	541	4 residence in the taxable year for which application is
542	542	5 made minus the base amount (ii) multiplied by 0.6.
543	543	6 (4) For an applicant who has a household income
544	544	7 exceeding $47,500 but not exceeding $48,750, the amount of
545	545	8 the exemption is (i) the equalized assessed value of the
546	546	9 residence in the taxable year for which application is
547	547	10 made minus the base amount (ii) multiplied by 0.4.
548	548	11 (5) For an applicant who has a household income
549	549	12 exceeding $48,750 but not exceeding $50,000, the amount of
550	550	13 the exemption is (i) the equalized assessed value of the
551	551	14 residence in the taxable year for which application is
552	552	15 made minus the base amount (ii) multiplied by 0.2.
553	553	16 When the applicant is a surviving spouse of an applicant
554	554	17 for a prior year for the same residence for which an exemption
555	555	18 under this Section has been granted, the base year and base
556	556	19 amount for that residence are the same as for the applicant for
557	557	20 the prior year.
558	558	21 Each year at the time the assessment books are certified
559	559	22 to the County Clerk, the Board of Review or Board of Appeals
560	560	23 shall give to the County Clerk a list of the assessed values of
561	561	24 improvements on each parcel qualifying for this exemption that
562	562	25 were added after the base year for this parcel and that
563	563	26 increased the assessed value of the property.
564	564
565	565
566	566
567	567
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574	574	1 In the case of land improved with an apartment building
575	575	2 owned and operated as a cooperative or a building that is a
576	576	3 life care facility that qualifies as a cooperative, the
577	577	4 maximum reduction from the equalized assessed value of the
578	578	5 property is limited to the sum of the reductions calculated
579	579	6 for each unit occupied as a residence by a person or persons
580	580	7 (i) 65 years of age or older, (ii) with a household income that
581	581	8 does not exceed the maximum income limitation, (iii) who is
582	582	9 liable, by contract with the owner or owners of record, for
583	583	10 paying real property taxes on the property, and (iv) who is an
584	584	11 owner of record of a legal or equitable interest in the
585	585	12 cooperative apartment building, other than a leasehold
586	586	13 interest. In the instance of a cooperative where a homestead
587	587	14 exemption has been granted under this Section, the cooperative
588	588	15 association or its management firm shall credit the savings
589	589	16 resulting from that exemption only to the apportioned tax
590	590	17 liability of the owner who qualified for the exemption. Any
591	591	18 person who willfully refuses to credit that savings to an
592	592	19 owner who qualifies for the exemption is guilty of a Class B
593	593	20 misdemeanor.
594	594	21 When a homestead exemption has been granted under this
595	595	22 Section and an applicant then becomes a resident of a facility
596	596	23 licensed under the Assisted Living and Shared Housing Act, the
597	597	24 Nursing Home Care Act, the Specialized Mental Health
598	598	25 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
599	599	26 the MC/DD Act, the exemption shall be granted in subsequent
600	600
601	601
602	602
603	603
604	604
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610	610	1 years so long as the residence (i) continues to be occupied by
611	611	2 the qualified applicant's spouse or (ii) if remaining
612	612	3 unoccupied, is still owned by the qualified applicant for the
613	613	4 homestead exemption.
614	614	5 Beginning January 1, 1997, when an individual dies who
615	615	6 would have qualified for an exemption under this Section, and
616	616	7 the surviving spouse does not independently qualify for this
617	617	8 exemption because of age, the exemption under this Section
618	618	9 shall be granted to the surviving spouse for the taxable year
619	619	10 preceding and the taxable year of the death, provided that,
620	620	11 except for age, the surviving spouse meets all other
621	621	12 qualifications for the granting of this exemption for those
622	622	13 years.
623	623	14 When married persons maintain separate residences, the
624	624	15 exemption provided for in this Section may be claimed by only
625	625	16 one of such persons and for only one residence.
626	626	17 For taxable year 1994 only, in counties having less than
627	627	18 3,000,000 inhabitants, to receive the exemption, a person
628	628	19 shall submit an application by February 15, 1995 to the Chief
629	629	20 County Assessment Officer of the county in which the property
630	630	21 is located. In counties having 3,000,000 or more inhabitants,
631	631	22 for taxable year 1994 and all subsequent taxable years, to
632	632	23 receive the exemption, a person may submit an application to
633	633	24 the Chief County Assessment Officer of the county in which the
634	634	25 property is located during such period as may be specified by
635	635	26 the Chief County Assessment Officer. The Chief County
636	636
637	637
638	638
639	639
640	640
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642	642
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646	646	1 Assessment Officer in counties of 3,000,000 or more
647	647	2 inhabitants shall annually give notice of the application
648	648	3 period by mail or by publication. In counties having less than
649	649	4 3,000,000 inhabitants, beginning with taxable year 1995 and
650	650	5 thereafter, to receive the exemption, a person shall submit an
651	651	6 application by July 1 of each taxable year to the Chief County
652	652	7 Assessment Officer of the county in which the property is
653	653	8 located. A county may, by ordinance, establish a date for
654	654	9 submission of applications that is different than July 1. The
655	655	10 applicant shall submit with the application an affidavit of
656	656	11 the applicant's total household income, age, marital status
657	657	12 (and if married the name and address of the applicant's
658	658	13 spouse, if known), and principal dwelling place of members of
659	659	14 the household on January 1 of the taxable year. The Department
660	660	15 shall establish, by rule, a method for verifying the accuracy
661	661	16 of affidavits filed by applicants under this Section, and the
662	662	17 Chief County Assessment Officer may conduct audits of any
663	663	18 taxpayer claiming an exemption under this Section to verify
664	664	19 that the taxpayer is eligible to receive the exemption. Each
665	665	20 application shall contain or be verified by a written
666	666	21 declaration that it is made under the penalties of perjury. A
667	667	22 taxpayer's signing a fraudulent application under this Act is
668	668	23 perjury, as defined in Section 32-2 of the Criminal Code of
669	669	24 2012. The applications shall be clearly marked as applications
670	670	25 for the Low-Income Senior Citizens Assessment Freeze Homestead
671	671	26 Exemption and must contain a notice that any taxpayer who
672	672
673	673
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682	682	1 receives the exemption is subject to an audit by the Chief
683	683	2 County Assessment Officer.
684	684	3 Notwithstanding any other provision to the contrary, in
685	685	4 counties having fewer than 3,000,000 inhabitants, if an
686	686	5 applicant fails to file the application required by this
687	687	6 Section in a timely manner and this failure to file is due to a
688	688	7 mental or physical condition sufficiently severe so as to
689	689	8 render the applicant incapable of filing the application in a
690	690	9 timely manner, the Chief County Assessment Officer may extend
691	691	10 the filing deadline for a period of 30 days after the applicant
692	692	11 regains the capability to file the application, but in no case
693	693	12 may the filing deadline be extended beyond 3 months of the
694	694	13 original filing deadline. In order to receive the extension
695	695	14 provided in this paragraph, the applicant shall provide the
696	696	15 Chief County Assessment Officer with a signed statement from
697	697	16 the applicant's physician, advanced practice registered nurse,
698	698	17 or physician assistant stating the nature and extent of the
699	699	18 condition, that, in the physician's, advanced practice
700	700	19 registered nurse's, or physician assistant's opinion, the
701	701	20 condition was so severe that it rendered the applicant
702	702	21 incapable of filing the application in a timely manner, and
703	703	22 the date on which the applicant regained the capability to
704	704	23 file the application.
705	705	24 Beginning January 1, 1998, notwithstanding any other
706	706	25 provision to the contrary, in counties having fewer than
707	707	26 3,000,000 inhabitants, if an applicant fails to file the
708	708
709	709
710	710
711	711
712	712
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714	714
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718	718	1 application required by this Section in a timely manner and
719	719	2 this failure to file is due to a mental or physical condition
720	720	3 sufficiently severe so as to render the applicant incapable of
721	721	4 filing the application in a timely manner, the Chief County
722	722	5 Assessment Officer may extend the filing deadline for a period
723	723	6 of 3 months. In order to receive the extension provided in this
724	724	7 paragraph, the applicant shall provide the Chief County
725	725	8 Assessment Officer with a signed statement from the
726	726	9 applicant's physician, advanced practice registered nurse, or
727	727	10 physician assistant stating the nature and extent of the
728	728	11 condition, and that, in the physician's, advanced practice
729	729	12 registered nurse's, or physician assistant's opinion, the
730	730	13 condition was so severe that it rendered the applicant
731	731	14 incapable of filing the application in a timely manner.
732	732	15 In counties having less than 3,000,000 inhabitants, if an
733	733	16 applicant was denied an exemption in taxable year 1994 and the
734	734	17 denial occurred due to an error on the part of an assessment
735	735	18 official, or his or her agent or employee, then beginning in
736	736	19 taxable year 1997 the applicant's base year, for purposes of
737	737	20 determining the amount of the exemption, shall be 1993 rather
738	738	21 than 1994. In addition, in taxable year 1997, the applicant's
739	739	22 exemption shall also include an amount equal to (i) the amount
740	740	23 of any exemption denied to the applicant in taxable year 1995
741	741	24 as a result of using 1994, rather than 1993, as the base year,
742	742	25 (ii) the amount of any exemption denied to the applicant in
743	743	26 taxable year 1996 as a result of using 1994, rather than 1993,
744	744
745	745
746	746
747	747
748	748
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754	754	1 as the base year, and (iii) the amount of the exemption
755	755	2 erroneously denied for taxable year 1994.
756	756	3 For purposes of this Section, a person who will be 65 years
757	757	4 of age during the current taxable year shall be eligible to
758	758	5 apply for the homestead exemption during that taxable year.
759	759	6 Application shall be made during the application period in
760	760	7 effect for the county of his or her residence.
761	761	8 The Chief County Assessment Officer may determine the
762	762	9 eligibility of a life care facility that qualifies as a
763	763	10 cooperative to receive the benefits provided by this Section
764	764	11 by use of an affidavit, application, visual inspection,
765	765	12 questionnaire, or other reasonable method in order to insure
766	766	13 that the tax savings resulting from the exemption are credited
767	767	14 by the management firm to the apportioned tax liability of
768	768	15 each qualifying resident. The Chief County Assessment Officer
769	769	16 may request reasonable proof that the management firm has so
770	770	17 credited that exemption.
771	771	18 Except as provided in this Section, all information
772	772	19 received by the chief county assessment officer or the
773	773	20 Department from applications filed under this Section, or from
774	774	21 any investigation conducted under the provisions of this
775	775	22 Section, shall be confidential, except for official purposes
776	776	23 or pursuant to official procedures for collection of any State
777	777	24 or local tax or enforcement of any civil or criminal penalty or
778	778	25 sanction imposed by this Act or by any statute or ordinance
779	779	26 imposing a State or local tax. Any person who divulges any such
780	780
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782	782
783	783
784	784
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786	786
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790	790	1 information in any manner, except in accordance with a proper
791	791	2 judicial order, is guilty of a Class A misdemeanor.
792	792	3 Nothing contained in this Section shall prevent the
793	793	4 Director or chief county assessment officer from publishing or
794	794	5 making available reasonable statistics concerning the
795	795	6 operation of the exemption contained in this Section in which
796	796	7 the contents of claims are grouped into aggregates in such a
797	797	8 way that information contained in any individual claim shall
798	798	9 not be disclosed.
799	799	10 Notwithstanding any other provision of law, for taxable
800	800	11 year 2017 and thereafter, in counties of 3,000,000 or more
801	801	12 inhabitants, the amount of the exemption shall be the greater
802	802	13 of (i) the amount of the exemption otherwise calculated under
803	803	14 this Section or (ii) $2,000.
804	804	15 (c-5) Notwithstanding any other provision of law, each
805	805	16 chief county assessment officer may approve this exemption for
806	806	17 the 2020 taxable year, without application, for any property
807	807	18 that was approved for this exemption for the 2019 taxable
808	808	19 year, provided that:
809	809	20 (1) the county board has declared a local disaster as
810	810	21 provided in the Illinois Emergency Management Agency Act
811	811	22 related to the COVID-19 public health emergency;
812	812	23 (2) the owner of record of the property as of January
813	813	24 1, 2020 is the same as the owner of record of the property
814	814	25 as of January 1, 2019;
815	815	26 (3) the exemption for the 2019 taxable year has not
816	816
817	817
818	818
819	819
820	820
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822	822
823	823
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826	826	1 been determined to be an erroneous exemption as defined by
827	827	2 this Code; and
828	828	3 (4) the applicant for the 2019 taxable year has not
829	829	4 asked for the exemption to be removed for the 2019 or 2020
830	830	5 taxable years.
831	831	6 Nothing in this subsection shall preclude or impair the
832	832	7 authority of a chief county assessment officer to conduct
833	833	8 audits of any taxpayer claiming an exemption under this
834	834	9 Section to verify that the taxpayer is eligible to receive the
835	835	10 exemption as provided elsewhere in this Section.
836	836	11 (c-10) Notwithstanding any other provision of law, each
837	837	12 chief county assessment officer may approve this exemption for
838	838	13 the 2021 taxable year, without application, for any property
839	839	14 that was approved for this exemption for the 2020 taxable
840	840	15 year, if:
841	841	16 (1) the county board has declared a local disaster as
842	842	17 provided in the Illinois Emergency Management Agency Act
843	843	18 related to the COVID-19 public health emergency;
844	844	19 (2) the owner of record of the property as of January
845	845	20 1, 2021 is the same as the owner of record of the property
846	846	21 as of January 1, 2020;
847	847	22 (3) the exemption for the 2020 taxable year has not
848	848	23 been determined to be an erroneous exemption as defined by
849	849	24 this Code; and
850	850	25 (4) the taxpayer for the 2020 taxable year has not
851	851	26 asked for the exemption to be removed for the 2020 or 2021
852	852
853	853
854	854
855	855
856	856
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858	858
859	859
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862	862	1 taxable years.
863	863	2 Nothing in this subsection shall preclude or impair the
864	864	3 authority of a chief county assessment officer to conduct
865	865	4 audits of any taxpayer claiming an exemption under this
866	866	5 Section to verify that the taxpayer is eligible to receive the
867	867	6 exemption as provided elsewhere in this Section.
868	868	7 (d) Each Chief County Assessment Officer shall annually
869	869	8 publish a notice of availability of the exemption provided
870	870	9 under this Section. The notice shall be published at least 60
871	871	10 days but no more than 75 days prior to the date on which the
872	872	11 application must be submitted to the Chief County Assessment
873	873	12 Officer of the county in which the property is located. The
874	874	13 notice shall appear in a newspaper of general circulation in
875	875	14 the county.
876	876	15 Notwithstanding Sections 6 and 8 of the State Mandates
877	877	16 Act, no reimbursement by the State is required for the
878	878	17 implementation of any mandate created by this Section.
879	879	18 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
880	880	19 102-895, eff. 5-23-22.)
881	881	20 Section 99. Effective date. This Act takes effect upon
882	882	21 becoming law.
883	883
884	884
885	885
886	886
887	887
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