Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2878 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	SB2878 EngrossedLRB103 35657 HLH 65732 b SB2878 Engrossed LRB103 35657 HLH 65732 b
2		-	SB2878 Engrossed LRB103 35657 HLH 65732 b
	1	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2878 Introduced 1/24/2024, by Sen. Laura Ellman SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle. LRB103 35657 HLH 65732 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2878 Introduced 1/24/2024, by Sen. Laura Ellman SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 35 ILCS 200/15-170 Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle. LRB103 35657 HLH 65732 b LRB103 35657 HLH 65732 b A BILL FOR
	2	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2878 Introduced 1/24/2024, by Sen. Laura Ellman SYNOPSIS AS INTRODUCED:
	3	+	35 ILCS 200/15-170 35 ILCS 200/15-170
	4	+	35 ILCS 200/15-170
	5	+	Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle.
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	8	+	A BILL FOR
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	10	+	SB2878 LRB103 35657 HLH 65732 b
3	11		1 AN ACT concerning revenue.
4	12		2 Be it enacted by the People of the State of Illinois,
5	13		3 represented in the General Assembly:
6	14		4 Section 5. The Property Tax Code is amended by changing
7	15		5 Section 15-170 as follows:
8	16		6 (35 ILCS 200/15-170)
9	17		7 Sec. 15-170. Senior citizens homestead exemption.
10	18		8 (a) An annual homestead exemption limited, except as
11	19		9 described here with relation to cooperatives or life care
12	20		10 facilities, to a maximum reduction set forth below from the
13	21		11 property's value, as equalized or assessed by the Department,
14	22		12 is granted for property that is occupied as a residence by a
15	23		13 person 65 years of age or older who is liable for paying real
16	24		14 estate taxes on the property and is an owner of record of the
17	25		15 property or has a legal or equitable interest therein as
18	26		16 evidenced by a written instrument, except for a leasehold
19	27		17 interest, other than a leasehold interest of land on which a
20	28		18 single family residence is located, which is occupied as a
21	29		19 residence by a person 65 years or older who has an ownership
22	30		20 interest therein, legal, equitable or as a lessee, and on
23	31		21 which he or she is liable for the payment of property taxes.
24	32		22 Before taxable year 2004, the maximum reduction shall be
25	33		23 $2,500 in counties with 3,000,000 or more inhabitants and
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29		-	SB2878 Engrossed LRB103 35657 HLH 65732 b
	37	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2878 Introduced 1/24/2024, by Sen. Laura Ellman SYNOPSIS AS INTRODUCED:
	38	+	35 ILCS 200/15-170 35 ILCS 200/15-170
	39	+	35 ILCS 200/15-170
	40	+	Amends the Property Tax Code. In provisions concerning the senior citizens homestead exemption, permanently removes the requirement to reapply for the exemption in counties with 3,000,000 or more inhabitants (currently, that requirement was eliminated only for taxable years 2019 through 2023). In counties with less than 3,000,000 inhabitants, provides that, if the county board passes a resolution removing the requirement to reapply for the exemption, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, an audit of all senior citizen homestead exemptions granted for the preceding reassessment cycle.
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	42	+	LRB103 35657 HLH 65732 b
	43	+	A BILL FOR
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	49	+	35 ILCS 200/15-170
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34	68		1 $2,000 in all other counties. For taxable years 2004 through
35	69		2 2005, the maximum reduction shall be $3,000 in all counties.
36	70		3 For taxable years 2006 and 2007, the maximum reduction shall
37	71		4 be $3,500. For taxable years 2008 through 2011, the maximum
38	72		5 reduction is $4,000 in all counties. For taxable year 2012,
39	73		6 the maximum reduction is $5,000 in counties with 3,000,000 or
40	74		7 more inhabitants and $4,000 in all other counties. For taxable
41	75		8 years 2013 through 2016, the maximum reduction is $5,000 in
42	76		9 all counties. For taxable years 2017 through 2022, the maximum
43	77		10 reduction is $8,000 in counties with 3,000,000 or more
44	78		11 inhabitants and $5,000 in all other counties. For taxable
45	79		12 years 2023 and thereafter, the maximum reduction is $8,000 in
46	80		13 counties with 3,000,000 or more inhabitants and counties that
47	81		14 are contiguous to a county of 3,000,000 or more inhabitants
48	82		15 and $5,000 in all other counties.
49	83		16 (b) For land improved with an apartment building owned and
50	84		17 operated as a cooperative, the maximum reduction from the
51	85		18 value of the property, as equalized by the Department, shall
52	86		19 be multiplied by the number of apartments or units occupied by
53	87		20 a person 65 years of age or older who is liable, by contract
54	88		21 with the owner or owners of record, for paying property taxes
55	89		22 on the property and is an owner of record of a legal or
56	90		23 equitable interest in the cooperative apartment building,
57	91		24 other than a leasehold interest. For land improved with a life
58	92		25 care facility, the maximum reduction from the value of the
59	93		26 property, as equalized by the Department, shall be multiplied
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70	104		1 by the number of apartments or units occupied by persons 65
71	105		2 years of age or older, irrespective of any legal, equitable,
72	106		3 or leasehold interest in the facility, who are liable, under a
73	107		4 contract with the owner or owners of record of the facility,
74	108		5 for paying property taxes on the property. In a cooperative or
75	109		6 a life care facility where a homestead exemption has been
76	110		7 granted, the cooperative association or the management firm of
77	111		8 the cooperative or facility shall credit the savings resulting
78	112		9 from that exemption only to the apportioned tax liability of
79	113		10 the owner or resident who qualified for the exemption. Any
80	114		11 person who willfully refuses to so credit the savings shall be
81	115		12 guilty of a Class B misdemeanor. Under this Section and
82	116		13 Sections 15-175, 15-176, and 15-177, "life care facility"
83	117		14 means a facility, as defined in Section 2 of the Life Care
84	118		15 Facilities Act, with which the applicant for the homestead
85	119		16 exemption has a life care contract as defined in that Act.
86	120		17 (c) When a homestead exemption has been granted under this
87	121		18 Section and the person qualifying subsequently becomes a
88	122		19 resident of a facility licensed under the Assisted Living and
89	123		20 Shared Housing Act, the Nursing Home Care Act, the Specialized
90	124		21 Mental Health Rehabilitation Act of 2013, the ID/DD Community
91	125		22 Care Act, or the MC/DD Act, the exemption shall continue so
92	126		23 long as the residence continues to be occupied by the
93	127		24 qualifying person's spouse if the spouse is 65 years of age or
94	128		25 older, or if the residence remains unoccupied but is still
95	129		26 owned by the person qualified for the homestead exemption.
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106	140		1 (d) A person who will be 65 years of age during the current
107	141		2 assessment year shall be eligible to apply for the homestead
108	142		3 exemption during that assessment year. Application shall be
109	143		4 made during the application period in effect for the county of
110	144		5 his residence.
111	145		6 (e) Beginning with assessment year 2003, for taxes payable
112	146		7 in 2004, property that is first occupied as a residence after
113	147		8 January 1 of any assessment year by a person who is eligible
114	148		9 for the senior citizens homestead exemption under this Section
115	149		10 must be granted a pro-rata exemption for the assessment year.
116	150		11 The amount of the pro-rata exemption is the exemption allowed
117	151		12 in the county under this Section divided by 365 and multiplied
118	152		13 by the number of days during the assessment year the property
119	153		14 is occupied as a residence by a person eligible for the
120	154		15 exemption under this Section. The chief county assessment
121	155		16 officer must adopt reasonable procedures to establish
122	156		17 eligibility for this pro-rata exemption.
123	157		18 (f) The assessor or chief county assessment officer may
124	158		19 determine the eligibility of a life care facility to receive
125	159		20 the benefits provided by this Section, by affidavit,
126	160		21 application, visual inspection, questionnaire or other
127	161		22 reasonable methods in order to ensure insure that the tax
128	162		23 savings resulting from the exemption are credited by the
129	163		24 management firm to the apportioned tax liability of each
130	164		25 qualifying resident. The assessor may request reasonable proof
131	165		26 that the management firm has so credited the exemption.
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142	176		1 (g) The chief county assessment officer of each county
143	177		2 with less than 3,000,000 inhabitants shall provide to each
144	178		3 person allowed a homestead exemption under this Section a form
145	179		4 to designate any other person to receive a duplicate of any
146	180		5 notice of delinquency in the payment of taxes assessed and
147	181		6 levied under this Code on the property of the person receiving
148	182		7 the exemption. The duplicate notice shall be in addition to
149	183		8 the notice required to be provided to the person receiving the
150	184		9 exemption, and shall be given in the manner required by this
151	185		10 Code. The person filing the request for the duplicate notice
152	186		11 shall pay a fee of $5 to cover administrative costs to the
153	187		12 supervisor of assessments, who shall then file the executed
154	188		13 designation with the county collector. Notwithstanding any
155	189		14 other provision of this Code to the contrary, the filing of
156	190		15 such an executed designation requires the county collector to
157	191		16 provide duplicate notices as indicated by the designation. A
158	192		17 designation may be rescinded by the person who executed such
159	193		18 designation at any time, in the manner and form required by the
160	194		19 chief county assessment officer.
161	195		20 (h) The assessor or chief county assessment officer may
162	196		21 determine the eligibility of residential property to receive
163	197		22 the homestead exemption provided by this Section by
164	198		23 application, visual inspection, questionnaire or other
165	199		24 reasonable methods. The determination shall be made in
166	200		25 accordance with guidelines established by the Department.
167	201		26 (i) In counties with 3,000,000 or more inhabitants, for
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178	212		1 taxable years 2010 through 2018, and beginning again in
179	213		2 taxable year 2024, each taxpayer who has been granted an
180	214		3 exemption under this Section must reapply on an annual basis.
181	215		4 If a reapplication is required, then the chief county
182	216		5 assessment officer shall mail the application to the taxpayer
183	217		6 at least 60 days prior to the last day of the application
184	218		7 period for the county.
185	219		8 For taxable years 2019 and thereafter through 2023, in
186	220		9 counties with 3,000,000 or more inhabitants, a taxpayer who
187	221		10 has been granted an exemption under this Section need not
188	222		11 reapply. However, if the property ceases to be qualified for
189	223		12 the exemption under this Section in any year for which a
190	224		13 reapplication is not required under this Section, then the
191	225		14 owner of record of the property shall notify the chief county
192	226		15 assessment officer that the property is no longer qualified.
193	227		16 In addition, for taxable years 2019 and thereafter through
194	228		17 2023, the chief county assessment officer of a county with
195	229		18 3,000,000 or more inhabitants shall enter into an
196	230		19 intergovernmental agreement with the county clerk of that
197	231		20 county and the Department of Public Health, as well as any
198	232		21 other appropriate governmental agency, to obtain information
199	233		22 that documents the death of a taxpayer who has been granted an
200	234		23 exemption under this Section. Notwithstanding any other
201	235		24 provision of law, the county clerk and the Department of
202	236		25 Public Health shall provide that information to the chief
203	237		26 county assessment officer. The Department of Public Health
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214	248		1 shall supply this information no less frequently than every
215	249		2 calendar quarter. Information concerning the death of a
216	250		3 taxpayer may be shared with the county treasurer. The chief
217	251		4 county assessment officer shall also enter into a data
218	252		5 exchange agreement with the Social Security Administration or
219	253		6 its agent to obtain access to the information regarding deaths
220	254		7 in possession of the Social Security Administration. The chief
221	255		8 county assessment officer shall, subject to the notice
222	256		9 requirements under subsection (m) of Section 9-275, terminate
223	257		10 the exemption under this Section if the information obtained
224	258		11 indicates that the property is no longer qualified for the
225	259		12 exemption. In counties with 3,000,000 or more inhabitants, the
226	260		13 assessor and the county clerk recorder of deeds shall
227	261		14 establish policies and practices for the regular exchange of
228	262		15 information for the purpose of alerting the assessor whenever
229	263		16 the transfer of ownership of any property receiving an
230	264		17 exemption under this Section has occurred. When such a
231	265		18 transfer occurs, the assessor shall mail a notice to the new
232	266		19 owner of the property (i) informing the new owner that the
233	267		20 exemption will remain in place through the year of the
234	268		21 transfer, after which it will be canceled, and (ii) providing
235	269		22 information pertaining to the rules for reapplying for the
236	270		23 exemption if the owner qualifies. In counties with 3,000,000
237	271		24 or more inhabitants, the chief county assessment official
238	272		25 shall conduct, by no later than December 31 of the first year
239		-	26 of each reassessment cycle, as determined by Section 9-220, a
	273	+	26 of each reassessment cycle, as determined by Section 9-220, an
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250		-	1 ~~review~~ audits of all exemptions granted under this Section for
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	284	+	1 audit audits of all exemptions granted under this Section for
251	285		2 the preceding reassessment cycle under this Section no later
252	286		3 than December 31, 2022 and no later than December 31, 2024. The
253		-	4 ~~review~~ audit shall be designed to ascertain whether any senior
	287	+	4 audit shall be designed to ascertain whether any senior
254	288		5 homestead exemptions have been granted erroneously. If it is
255	289		6 determined that a senior homestead exemption has been
256	290		7 erroneously applied to a property, the chief county assessment
257	291		8 officer shall make use of the appropriate provisions of
258	292		9 Section 9-275 in relation to the property that received the
259	293		10 erroneous homestead exemption.
260	294		11 (j) In counties with less than 3,000,000 inhabitants, the
261	295		12 county board may by resolution provide that if a person has
262	296		13 been granted a homestead exemption under this Section, the
263	297		14 person qualifying need not reapply for the exemption. In
264	298		15 counties in which the county board passes such a resolution,
265		-	16 the chief county assessment official shall, ~~prior to the~~
266		-	17 ~~submission~~ of ~~the final abstract for~~ the first year of each
267		-	18 ~~reassessment~~ cycle, as determined by Section 9-215, ~~review~~ all
	299	+	16 the chief county assessment official shall conduct, by no
	300	+	17 later than December 31 of the first year of each reassessment
	301	+	18 cycle, as determined by Section 9-215, an audit of all
268	302		19 exemptions granted for the preceding reassessment cycle under
269		-	20 this Section. The ~~review~~ shall be designed to ascertain
270		-	21 ~~whether~~ any senior homestead exemptions have been granted
271		-	22 ~~erroneously.~~
272		-	23 ~~In counties with less than 3,000,000 inhabitants,~~ ~~if the~~
273		-	24 ~~assessor or chief county assessment officer requires annual~~
274		-	25 application ~~for verification of eligibility for an exemption~~
275		-	26 ~~once granted under this Section,~~ the ~~application shall be~~
	303	+	20 this Section. The audit shall be designed to ascertain whether
	304	+	21 any senior homestead exemptions have been granted erroneously.
	305	+	22 In counties with less than 3,000,000 inhabitants, if the
	306	+	23 assessor or chief county assessment officer requires annual
	307	+	24 application for verification of eligibility for an exemption
	308	+	25 once granted under this Section, the application shall be
	309	+	26 mailed to the taxpayer.
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