Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2673 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 SB2673 Introduced 1/10/2024, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172320 ILCS 30/2 from Ch. 67 1/2, par. 452 Amends the Property Tax Code. 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 2024 and thereafter. Effective immediately. LRB103 36344 HLH 66443 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2673 Introduced 1/10/2024, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172320 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 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 2024 and thereafter. Effective immediately. LRB103 36344 HLH 66443 b LRB103 36344 HLH 66443 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2673 Introduced 1/10/2024, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-172320 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 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 2024 and thereafter. Effective immediately.
7	7	LRB103 36344 HLH 66443 b LRB103 36344 HLH 66443 b
8	8	LRB103 36344 HLH 66443 b
9	9	A BILL FOR
10	10	SB2673LRB103 36344 HLH 66443 b SB2673 LRB103 36344 HLH 66443 b
11	11	SB2673 LRB103 36344 HLH 66443 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 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 SB2673 Introduced 1/10/2024, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/15-172320 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 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 2024 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 2023 and
151	151	9 thereafter, $65,000 for all qualified property; and .
152	152	10 (8) for taxable years 2024 and thereafter, $75,000 for
153	153	11 all qualified property.
154	154	12 As an alternative income valuation, a homeowner who is
155	155	13 enrolled in any of the following programs may be presumed to
156	156	14 have household income that does not exceed the maximum income
157	157	15 limitation for that tax year as required by this Section: Aid
158	158	16 to the Aged, Blind or Disabled (AABD) Program or the
159	159	17 Supplemental Nutrition Assistance Program (SNAP), both of
160	160	18 which are administered by the Department of Human Services;
161	161	19 the Low Income Home Energy Assistance Program (LIHEAP), which
162	162	20 is administered by the Department of Commerce and Economic
163	163	21 Opportunity; The Benefit Access program, which is administered
164	164	22 by the Department on Aging; and the Senior Citizens Real
165	165	23 Estate Tax Deferral Program.
166	166	24 A chief county assessment officer may indicate that he or
167	167	25 she has verified an applicant's income eligibility for this
168	168	26 exemption but may not report which program or programs, if
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179	179	1 any, enroll the applicant. Release of personal information
180	180	2 submitted pursuant to this Section shall be deemed an
181	181	3 unwarranted invasion of personal privacy under the Freedom of
182	182	4 Information Act.
183	183	5 "Residence" means the principal dwelling place and
184	184	6 appurtenant structures used for residential purposes in this
185	185	7 State occupied on January 1 of the taxable year by a household
186	186	8 and so much of the surrounding land, constituting the parcel
187	187	9 upon which the dwelling place is situated, as is used for
188	188	10 residential purposes. If the Chief County Assessment Officer
189	189	11 has established a specific legal description for a portion of
190	190	12 property constituting the residence, then that portion of
191	191	13 property shall be deemed the residence for the purposes of
192	192	14 this Section.
193	193	15 "Taxable year" means the calendar year during which ad
194	194	16 valorem property taxes payable in the next succeeding year are
195	195	17 levied.
196	196	18 (c) Beginning in taxable year 1994, a low-income senior
197	197	19 citizens assessment freeze homestead exemption is granted for
198	198	20 real property that is improved with a permanent structure that
199	199	21 is occupied as a residence by an applicant who (i) is 65 years
200	200	22 of age or older during the taxable year, (ii) has a household
201	201	23 income that does not exceed the maximum income limitation,
202	202	24 (iii) is liable for paying real property taxes on the
203	203	25 property, and (iv) is an owner of record of the property or has
204	204	26 a legal or equitable interest in the property as evidenced by a
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215	215	1 written instrument. This homestead exemption shall also apply
216	216	2 to a leasehold interest in a parcel of property improved with a
217	217	3 permanent structure that is a single family residence that is
218	218	4 occupied as a residence by a person who (i) is 65 years of age
219	219	5 or older during the taxable year, (ii) has a household income
220	220	6 that does not exceed the maximum income limitation, (iii) has
221	221	7 a legal or equitable ownership interest in the property as
222	222	8 lessee, and (iv) is liable for the payment of real property
223	223	9 taxes on that property.
224	224	10 In counties of 3,000,000 or more inhabitants, the amount
225	225	11 of the exemption for all taxable years is the equalized
226	226	12 assessed value of the residence in the taxable year for which
227	227	13 application is made minus the base amount. In all other
228	228	14 counties, the amount of the exemption is as follows: (i)
229	229	15 through taxable year 2005 and for taxable year 2007 and
230	230	16 thereafter, the amount of this exemption shall be the
231	231	17 equalized assessed value of the residence in the taxable year
232	232	18 for which application is made minus the base amount; and (ii)
233	233	19 for taxable year 2006, the amount of the exemption is as
234	234	20 follows:
235	235	21 (1) For an applicant who has a household income of
236	236	22 $45,000 or less, the amount of the exemption is the
237	237	23 equalized assessed value of the residence in the taxable
238	238	24 year for which application is made minus the base amount.
239	239	25 (2) For an applicant who has a household income
240	240	26 exceeding $45,000 but not exceeding $46,250, the amount of
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251	251	1 the exemption is (i) the equalized assessed value of the
252	252	2 residence in the taxable year for which application is
253	253	3 made minus the base amount (ii) multiplied by 0.8.
254	254	4 (3) For an applicant who has a household income
255	255	5 exceeding $46,250 but not exceeding $47,500, the amount of
256	256	6 the exemption is (i) the equalized assessed value of the
257	257	7 residence in the taxable year for which application is
258	258	8 made minus the base amount (ii) multiplied by 0.6.
259	259	9 (4) For an applicant who has a household income
260	260	10 exceeding $47,500 but not exceeding $48,750, the amount of
261	261	11 the exemption is (i) the equalized assessed value of the
262	262	12 residence in the taxable year for which application is
263	263	13 made minus the base amount (ii) multiplied by 0.4.
264	264	14 (5) For an applicant who has a household income
265	265	15 exceeding $48,750 but not exceeding $50,000, the amount of
266	266	16 the exemption is (i) the equalized assessed value of the
267	267	17 residence in the taxable year for which application is
268	268	18 made minus the base amount (ii) multiplied by 0.2.
269	269	19 When the applicant is a surviving spouse of an applicant
270	270	20 for a prior year for the same residence for which an exemption
271	271	21 under this Section has been granted, the base year and base
272	272	22 amount for that residence are the same as for the applicant for
273	273	23 the prior year.
274	274	24 Each year at the time the assessment books are certified
275	275	25 to the County Clerk, the Board of Review or Board of Appeals
276	276	26 shall give to the County Clerk a list of the assessed values of
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287	287	1 improvements on each parcel qualifying for this exemption that
288	288	2 were added after the base year for this parcel and that
289	289	3 increased the assessed value of the property.
290	290	4 In the case of land improved with an apartment building
291	291	5 owned and operated as a cooperative or a building that is a
292	292	6 life care facility that qualifies as a cooperative, the
293	293	7 maximum reduction from the equalized assessed value of the
294	294	8 property is limited to the sum of the reductions calculated
295	295	9 for each unit occupied as a residence by a person or persons
296	296	10 (i) 65 years of age or older, (ii) with a household income that
297	297	11 does not exceed the maximum income limitation, (iii) who is
298	298	12 liable, by contract with the owner or owners of record, for
299	299	13 paying real property taxes on the property, and (iv) who is an
300	300	14 owner of record of a legal or equitable interest in the
301	301	15 cooperative apartment building, other than a leasehold
302	302	16 interest. In the instance of a cooperative where a homestead
303	303	17 exemption has been granted under this Section, the cooperative
304	304	18 association or its management firm shall credit the savings
305	305	19 resulting from that exemption only to the apportioned tax
306	306	20 liability of the owner who qualified for the exemption. Any
307	307	21 person who willfully refuses to credit that savings to an
308	308	22 owner who qualifies for the exemption is guilty of a Class B
309	309	23 misdemeanor.
310	310	24 When a homestead exemption has been granted under this
311	311	25 Section and an applicant then becomes a resident of a facility
312	312	26 licensed under the Assisted Living and Shared Housing Act, the
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323	323	1 Nursing Home Care Act, the Specialized Mental Health
324	324	2 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
325	325	3 the MC/DD Act, the exemption shall be granted in subsequent
326	326	4 years so long as the residence (i) continues to be occupied by
327	327	5 the qualified applicant's spouse or (ii) if remaining
328	328	6 unoccupied, is still owned by the qualified applicant for the
329	329	7 homestead exemption.
330	330	8 Beginning January 1, 1997, when an individual dies who
331	331	9 would have qualified for an exemption under this Section, and
332	332	10 the surviving spouse does not independently qualify for this
333	333	11 exemption because of age, the exemption under this Section
334	334	12 shall be granted to the surviving spouse for the taxable year
335	335	13 preceding and the taxable year of the death, provided that,
336	336	14 except for age, the surviving spouse meets all other
337	337	15 qualifications for the granting of this exemption for those
338	338	16 years.
339	339	17 When married persons maintain separate residences, the
340	340	18 exemption provided for in this Section may be claimed by only
341	341	19 one of such persons and for only one residence.
342	342	20 For taxable year 1994 only, in counties having less than
343	343	21 3,000,000 inhabitants, to receive the exemption, a person
344	344	22 shall submit an application by February 15, 1995 to the Chief
345	345	23 County Assessment Officer of the county in which the property
346	346	24 is located. In counties having 3,000,000 or more inhabitants,
347	347	25 for taxable year 1994 and all subsequent taxable years, to
348	348	26 receive the exemption, a person may submit an application to
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359	359	1 the Chief County Assessment Officer of the county in which the
360	360	2 property is located during such period as may be specified by
361	361	3 the Chief County Assessment Officer. The Chief County
362	362	4 Assessment Officer in counties of 3,000,000 or more
363	363	5 inhabitants shall annually give notice of the application
364	364	6 period by mail or by publication. In counties having less than
365	365	7 3,000,000 inhabitants, beginning with taxable year 1995 and
366	366	8 thereafter, to receive the exemption, a person shall submit an
367	367	9 application by July 1 of each taxable year to the Chief County
368	368	10 Assessment Officer of the county in which the property is
369	369	11 located. A county may, by ordinance, establish a date for
370	370	12 submission of applications that is different than July 1. The
371	371	13 applicant shall submit with the application an affidavit of
372	372	14 the applicant's total household income, age, marital status
373	373	15 (and if married the name and address of the applicant's
374	374	16 spouse, if known), and principal dwelling place of members of
375	375	17 the household on January 1 of the taxable year. The Department
376	376	18 shall establish, by rule, a method for verifying the accuracy
377	377	19 of affidavits filed by applicants under this Section, and the
378	378	20 Chief County Assessment Officer may conduct audits of any
379	379	21 taxpayer claiming an exemption under this Section to verify
380	380	22 that the taxpayer is eligible to receive the exemption. Each
381	381	23 application shall contain or be verified by a written
382	382	24 declaration that it is made under the penalties of perjury. A
383	383	25 taxpayer's signing a fraudulent application under this Act is
384	384	26 perjury, as defined in Section 32-2 of the Criminal Code of
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395	395	1 2012. The applications shall be clearly marked as applications
396	396	2 for the Low-Income Senior Citizens Assessment Freeze Homestead
397	397	3 Exemption and must contain a notice that any taxpayer who
398	398	4 receives the exemption is subject to an audit by the Chief
399	399	5 County Assessment Officer.
400	400	6 Notwithstanding any other provision to the contrary, in
401	401	7 counties having fewer than 3,000,000 inhabitants, if an
402	402	8 applicant fails to file the application required by this
403	403	9 Section in a timely manner and this failure to file is due to a
404	404	10 mental or physical condition sufficiently severe so as to
405	405	11 render the applicant incapable of filing the application in a
406	406	12 timely manner, the Chief County Assessment Officer may extend
407	407	13 the filing deadline for a period of 30 days after the applicant
408	408	14 regains the capability to file the application, but in no case
409	409	15 may the filing deadline be extended beyond 3 months of the
410	410	16 original filing deadline. In order to receive the extension
411	411	17 provided in this paragraph, the applicant shall provide the
412	412	18 Chief County Assessment Officer with a signed statement from
413	413	19 the applicant's physician, advanced practice registered nurse,
414	414	20 or physician assistant stating the nature and extent of the
415	415	21 condition, that, in the physician's, advanced practice
416	416	22 registered nurse's, or physician assistant's opinion, the
417	417	23 condition was so severe that it rendered the applicant
418	418	24 incapable of filing the application in a timely manner, and
419	419	25 the date on which the applicant regained the capability to
420	420	26 file the application.
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431	431	1 Beginning January 1, 1998, notwithstanding any other
432	432	2 provision to the contrary, in counties having fewer than
433	433	3 3,000,000 inhabitants, if an applicant fails to file the
434	434	4 application required by this Section in a timely manner and
435	435	5 this failure to file is due to a mental or physical condition
436	436	6 sufficiently severe so as to render the applicant incapable of
437	437	7 filing the application in a timely manner, the Chief County
438	438	8 Assessment Officer may extend the filing deadline for a period
439	439	9 of 3 months. In order to receive the extension provided in this
440	440	10 paragraph, the applicant shall provide the Chief County
441	441	11 Assessment Officer with a signed statement from the
442	442	12 applicant's physician, advanced practice registered nurse, or
443	443	13 physician assistant stating the nature and extent of the
444	444	14 condition, and that, in the physician's, advanced practice
445	445	15 registered nurse's, or physician assistant's opinion, the
446	446	16 condition was so severe that it rendered the applicant
447	447	17 incapable of filing the application in a timely manner.
448	448	18 In counties having less than 3,000,000 inhabitants, if an
449	449	19 applicant was denied an exemption in taxable year 1994 and the
450	450	20 denial occurred due to an error on the part of an assessment
451	451	21 official, or his or her agent or employee, then beginning in
452	452	22 taxable year 1997 the applicant's base year, for purposes of
453	453	23 determining the amount of the exemption, shall be 1993 rather
454	454	24 than 1994. In addition, in taxable year 1997, the applicant's
455	455	25 exemption shall also include an amount equal to (i) the amount
456	456	26 of any exemption denied to the applicant in taxable year 1995
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467	467	1 as a result of using 1994, rather than 1993, as the base year,
468	468	2 (ii) the amount of any exemption denied to the applicant in
469	469	3 taxable year 1996 as a result of using 1994, rather than 1993,
470	470	4 as the base year, and (iii) the amount of the exemption
471	471	5 erroneously denied for taxable year 1994.
472	472	6 For purposes of this Section, a person who will be 65 years
473	473	7 of age during the current taxable year shall be eligible to
474	474	8 apply for the homestead exemption during that taxable year.
475	475	9 Application shall be made during the application period in
476	476	10 effect for the county of his or her residence.
477	477	11 The Chief County Assessment Officer may determine the
478	478	12 eligibility of a life care facility that qualifies as a
479	479	13 cooperative to receive the benefits provided by this Section
480	480	14 by use of an affidavit, application, visual inspection,
481	481	15 questionnaire, or other reasonable method in order to insure
482	482	16 that the tax savings resulting from the exemption are credited
483	483	17 by the management firm to the apportioned tax liability of
484	484	18 each qualifying resident. The Chief County Assessment Officer
485	485	19 may request reasonable proof that the management firm has so
486	486	20 credited that exemption.
487	487	21 Except as provided in this Section, all information
488	488	22 received by the chief county assessment officer or the
489	489	23 Department from applications filed under this Section, or from
490	490	24 any investigation conducted under the provisions of this
491	491	25 Section, shall be confidential, except for official purposes
492	492	26 or pursuant to official procedures for collection of any State
493	493
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503	503	1 or local tax or enforcement of any civil or criminal penalty or
504	504	2 sanction imposed by this Act or by any statute or ordinance
505	505	3 imposing a State or local tax. Any person who divulges any such
506	506	4 information in any manner, except in accordance with a proper
507	507	5 judicial order, is guilty of a Class A misdemeanor.
508	508	6 Nothing contained in this Section shall prevent the
509	509	7 Director or chief county assessment officer from publishing or
510	510	8 making available reasonable statistics concerning the
511	511	9 operation of the exemption contained in this Section in which
512	512	10 the contents of claims are grouped into aggregates in such a
513	513	11 way that information contained in any individual claim shall
514	514	12 not be disclosed.
515	515	13 Notwithstanding any other provision of law, for taxable
516	516	14 year 2017 and thereafter, in counties of 3,000,000 or more
517	517	15 inhabitants, the amount of the exemption shall be the greater
518	518	16 of (i) the amount of the exemption otherwise calculated under
519	519	17 this Section or (ii) $2,000.
520	520	18 (c-5) Notwithstanding any other provision of law, each
521	521	19 chief county assessment officer may approve this exemption for
522	522	20 the 2020 taxable year, without application, for any property
523	523	21 that was approved for this exemption for the 2019 taxable
524	524	22 year, provided that:
525	525	23 (1) the county board has declared a local disaster as
526	526	24 provided in the Illinois Emergency Management Agency Act
527	527	25 related to the COVID-19 public health emergency;
528	528	26 (2) the owner of record of the property as of January
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539	539	1 1, 2020 is the same as the owner of record of the property
540	540	2 as of January 1, 2019;
541	541	3 (3) the exemption for the 2019 taxable year has not
542	542	4 been determined to be an erroneous exemption as defined by
543	543	5 this Code; and
544	544	6 (4) the applicant for the 2019 taxable year has not
545	545	7 asked for the exemption to be removed for the 2019 or 2020
546	546	8 taxable years.
547	547	9 Nothing in this subsection shall preclude or impair the
548	548	10 authority of a chief county assessment officer to conduct
549	549	11 audits of any taxpayer claiming an exemption under this
550	550	12 Section to verify that the taxpayer is eligible to receive the
551	551	13 exemption as provided elsewhere in this Section.
552	552	14 (c-10) Notwithstanding any other provision of law, each
553	553	15 chief county assessment officer may approve this exemption for
554	554	16 the 2021 taxable year, without application, for any property
555	555	17 that was approved for this exemption for the 2020 taxable
556	556	18 year, if:
557	557	19 (1) the county board has declared a local disaster as
558	558	20 provided in the Illinois Emergency Management Agency Act
559	559	21 related to the COVID-19 public health emergency;
560	560	22 (2) the owner of record of the property as of January
561	561	23 1, 2021 is the same as the owner of record of the property
562	562	24 as of January 1, 2020;
563	563	25 (3) the exemption for the 2020 taxable year has not
564	564	26 been determined to be an erroneous exemption as defined by
565	565
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575	575	1 this Code; and
576	576	2 (4) the taxpayer for the 2020 taxable year has not
577	577	3 asked for the exemption to be removed for the 2020 or 2021
578	578	4 taxable years.
579	579	5 Nothing in this subsection shall preclude or impair the
580	580	6 authority of a chief county assessment officer to conduct
581	581	7 audits of any taxpayer claiming an exemption under this
582	582	8 Section to verify that the taxpayer is eligible to receive the
583	583	9 exemption as provided elsewhere in this Section.
584	584	10 (d) Each Chief County Assessment Officer shall annually
585	585	11 publish a notice of availability of the exemption provided
586	586	12 under this Section. The notice shall be published at least 60
587	587	13 days but no more than 75 days prior to the date on which the
588	588	14 application must be submitted to the Chief County Assessment
589	589	15 Officer of the county in which the property is located. The
590	590	16 notice shall appear in a newspaper of general circulation in
591	591	17 the county.
592	592	18 Notwithstanding Sections 6 and 8 of the State Mandates
593	593	19 Act, no reimbursement by the State is required for the
594	594	20 implementation of any mandate created by this Section.
595	595	21 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
596	596	22 102-895, eff. 5-23-22.)
597	597	23 Section 10. The Senior Citizens Real Estate Tax Deferral
598	598	24 Act is amended by changing Section 2 as follows:
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609	609	1 (320 ILCS 30/2) (from Ch. 67 1/2, par. 452)
610	610	2 Sec. 2. Definitions. As used in this Act:
611	611	3 (a) "Taxpayer" means an individual whose household income
612	612	4 for the year is no greater than: (i) $40,000 through tax year
613	613	5 2005; (ii) $50,000 for tax years 2006 through 2011; (iii)
614	614	6 $55,000 for tax years 2012 through 2021; (iv) $65,000 for tax
615	615	7 years 2022 through 2023 2025; and (v) $75,000 $55,000 for tax
616	616	8 year 2024 2026 and thereafter.
617	617	9 (b) "Tax deferred property" means the property upon which
618	618	10 real estate taxes are deferred under this Act.
619	619	11 (c) "Homestead" means the land and buildings thereon,
620	620	12 including a condominium or a dwelling unit in a multidwelling
621	621	13 building that is owned and operated as a cooperative, occupied
622	622	14 by the taxpayer as his residence or which are temporarily
623	623	15 unoccupied by the taxpayer because such taxpayer is
624	624	16 temporarily residing, for not more than 1 year, in a licensed
625	625	17 facility as defined in Section 1-113 of the Nursing Home Care
626	626	18 Act.
627	627	19 (d) "Real estate taxes" or "taxes" means the taxes on real
628	628	20 property for which the taxpayer would be liable under the
629	629	21 Property Tax Code, including special service area taxes, and
630	630	22 special assessments on benefited real property for which the
631	631	23 taxpayer would be liable to a unit of local government.
632	632	24 (e) "Department" means the Department of Revenue.
633	633	25 (f) "Qualifying property" means a homestead which (a) the
634	634	26 taxpayer or the taxpayer and his spouse own in fee simple or
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645	645	1 are purchasing in fee simple under a recorded instrument of
646	646	2 sale, (b) is not income-producing property, (c) is not subject
647	647	3 to a lien for unpaid real estate taxes when a claim under this
648	648	4 Act is filed, and (d) is not held in trust, other than an
649	649	5 Illinois land trust with the taxpayer identified as the sole
650	650	6 beneficiary, if the taxpayer is filing for the program for the
651	651	7 first time effective as of the January 1, 2011 assessment year
652	652	8 or tax year 2012 and thereafter.
653	653	9 (g) "Equity interest" means the current assessed valuation
654	654	10 of the qualified property times the fraction necessary to
655	655	11 convert that figure to full market value minus any outstanding
656	656	12 debts or liens on that property. In the case of qualifying
657	657	13 property not having a separate assessed valuation, the
658	658	14 appraised value as determined by a qualified real estate
659	659	15 appraiser shall be used instead of the current assessed
660	660	16 valuation.
661	661	17 (h) "Household income" has the meaning ascribed to that
662	662	18 term in the Senior Citizens and Persons with Disabilities
663	663	19 Property Tax Relief Act.
664	664	20 (i) "Collector" means the county collector or, if the
665	665	21 taxes to be deferred are special assessments, an official
666	666	22 designated by a unit of local government to collect special
667	667	23 assessments.
668	668	24 (Source: P.A. 102-644, eff. 8-27-21.)
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