Illinois 2025-2026 Regular Session

Illinois House Bill HB1092 Compare Versions

Only one version of the bill is available at this time.

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1092 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $85,000 for all qualified property. Effective immediately. LRB104 04196 HLH 14220 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1092 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $85,000 for all qualified property. Effective immediately. LRB104 04196 HLH 14220 b LRB104 04196 HLH 14220 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1092 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-172 35 ILCS 200/15-172
4	4	35 ILCS 200/15-172
5	5	Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $85,000 for all qualified property. Effective immediately.
6	6	LRB104 04196 HLH 14220 b LRB104 04196 HLH 14220 b
7	7	LRB104 04196 HLH 14220 b
8	8	A BILL FOR
9	9	HB1092LRB104 04196 HLH 14220 b HB1092 LRB104 04196 HLH 14220 b
10	10	HB1092 LRB104 04196 HLH 14220 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 15-172 as follows:
16	16	6 (35 ILCS 200/15-172)
17	17	7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
18	18	8 Homestead Exemption.
19	19	9 (a) This Section may be cited as the Low-Income Senior
20	20	10 Citizens Assessment Freeze Homestead Exemption.
21	21	11 (b) As used in this Section:
22	22	12 "Applicant" means an individual who has filed an
23	23	13 application under this Section.
24	24	14 "Base amount" means the base year equalized assessed value
25	25	15 of the residence plus the first year's equalized assessed
26	26	16 value of any added improvements which increased the assessed
27	27	17 value of the residence after the base year.
28	28	18 "Base year" means the taxable year prior to the taxable
29	29	19 year for which the applicant first qualifies and applies for
30	30	20 the exemption provided that in the prior taxable year the
31	31	21 property was improved with a permanent structure that was
32	32	22 occupied as a residence by the applicant who was liable for
33	33	23 paying real property taxes on the property and who was either
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1092 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-172 35 ILCS 200/15-172
39	39	35 ILCS 200/15-172
40	40	Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $85,000 for all qualified property. Effective immediately.
41	41	LRB104 04196 HLH 14220 b LRB104 04196 HLH 14220 b
42	42	LRB104 04196 HLH 14220 b
43	43	A BILL FOR
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49	49	35 ILCS 200/15-172
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68	68	1 (i) an owner of record of the property or had legal or
69	69	2 equitable interest in the property as evidenced by a written
70	70	3 instrument or (ii) had a legal or equitable interest as a
71	71	4 lessee in the parcel of property that was single family
72	72	5 residence. If in any subsequent taxable year for which the
73	73	6 applicant applies and qualifies for the exemption the
74	74	7 equalized assessed value of the residence is less than the
75	75	8 equalized assessed value in the existing base year (provided
76	76	9 that such equalized assessed value is not based on an assessed
77	77	10 value that results from a temporary irregularity in the
78	78	11 property that reduces the assessed value for one or more
79	79	12 taxable years), then that subsequent taxable year shall become
80	80	13 the base year until a new base year is established under the
81	81	14 terms of this paragraph. For taxable year 1999 only, the Chief
82	82	15 County Assessment Officer shall review (i) all taxable years
83	83	16 for which the applicant applied and qualified for the
84	84	17 exemption and (ii) the existing base year. The assessment
85	85	18 officer shall select as the new base year the year with the
86	86	19 lowest equalized assessed value. An equalized assessed value
87	87	20 that is based on an assessed value that results from a
88	88	21 temporary irregularity in the property that reduces the
89	89	22 assessed value for one or more taxable years shall not be
90	90	23 considered the lowest equalized assessed value. The selected
91	91	24 year shall be the base year for taxable year 1999 and
92	92	25 thereafter until a new base year is established under the
93	93	26 terms of this paragraph.
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104	104	1 "Chief County Assessment Officer" means the County
105	105	2 Assessor or Supervisor of Assessments of the county in which
106	106	3 the property is located.
107	107	4 "Equalized assessed value" means the assessed value as
108	108	5 equalized by the Illinois Department of Revenue.
109	109	6 "Household" means the applicant, the spouse of the
110	110	7 applicant, and all persons using the residence of the
111	111	8 applicant as their principal place of residence.
112	112	9 "Household income" means the combined income of the
113	113	10 members of a household for the calendar year preceding the
114	114	11 taxable year.
115	115	12 "Income" has the same meaning as provided in Section 3.07
116	116	13 of the Senior Citizens and Persons with Disabilities Property
117	117	14 Tax Relief Act, except that, beginning in assessment year
118	118	15 2001, "income" does not include veteran's benefits.
119	119	16 "Internal Revenue Code of 1986" means the United States
120	120	17 Internal Revenue Code of 1986 or any successor law or laws
121	121	18 relating to federal income taxes in effect for the year
122	122	19 preceding the taxable year.
123	123	20 "Life care facility that qualifies as a cooperative" means
124	124	21 a facility as defined in Section 2 of the Life Care Facilities
125	125	22 Act.
126	126	23 "Maximum income limitation" means:
127	127	24 (1) $35,000 prior to taxable year 1999;
128	128	25 (2) $40,000 in taxable years 1999 through 2003;
129	129	26 (3) $45,000 in taxable years 2004 through 2005;
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140	140	1 (4) $50,000 in taxable years 2006 and 2007;
141	141	2 (5) $55,000 in taxable years 2008 through 2016;
142	142	3 (6) for taxable year 2017, (i) $65,000 for qualified
143	143	4 property located in a county with 3,000,000 or more
144	144	5 inhabitants and (ii) $55,000 for qualified property
145	145	6 located in a county with fewer than 3,000,000 inhabitants;
146	146	7 and
147	147	8 (7) for taxable years 2018 through 2025 and
148	148	9 thereafter, $65,000 for all qualified property; and .
149	149	10 (8) for taxable years 2026 and thereafter, $85,000 for
150	150	11 all qualified property.
151	151	12 As an alternative income valuation, a homeowner who is
152	152	13 enrolled in any of the following programs may be presumed to
153	153	14 have household income that does not exceed the maximum income
154	154	15 limitation for that tax year as required by this Section: Aid
155	155	16 to the Aged, Blind or Disabled (AABD) Program or the
156	156	17 Supplemental Nutrition Assistance Program (SNAP), both of
157	157	18 which are administered by the Department of Human Services;
158	158	19 the Low Income Home Energy Assistance Program (LIHEAP), which
159	159	20 is administered by the Department of Commerce and Economic
160	160	21 Opportunity; The Benefit Access program, which is administered
161	161	22 by the Department on Aging; and the Senior Citizens Real
162	162	23 Estate Tax Deferral Program.
163	163	24 A chief county assessment officer may indicate that he or
164	164	25 she has verified an applicant's income eligibility for this
165	165	26 exemption but may not report which program or programs, if
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176	176	1 any, enroll the applicant. Release of personal information
177	177	2 submitted pursuant to this Section shall be deemed an
178	178	3 unwarranted invasion of personal privacy under the Freedom of
179	179	4 Information Act.
180	180	5 "Residence" means the principal dwelling place and
181	181	6 appurtenant structures used for residential purposes in this
182	182	7 State occupied on January 1 of the taxable year by a household
183	183	8 and so much of the surrounding land, constituting the parcel
184	184	9 upon which the dwelling place is situated, as is used for
185	185	10 residential purposes. If the Chief County Assessment Officer
186	186	11 has established a specific legal description for a portion of
187	187	12 property constituting the residence, then that portion of
188	188	13 property shall be deemed the residence for the purposes of
189	189	14 this Section.
190	190	15 "Taxable year" means the calendar year during which ad
191	191	16 valorem property taxes payable in the next succeeding year are
192	192	17 levied.
193	193	18 (c) Beginning in taxable year 1994, a low-income senior
194	194	19 citizens assessment freeze homestead exemption is granted for
195	195	20 real property that is improved with a permanent structure that
196	196	21 is occupied as a residence by an applicant who (i) is 65 years
197	197	22 of age or older during the taxable year, (ii) has a household
198	198	23 income that does not exceed the maximum income limitation,
199	199	24 (iii) is liable for paying real property taxes on the
200	200	25 property, and (iv) is an owner of record of the property or has
201	201	26 a legal or equitable interest in the property as evidenced by a
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212	212	1 written instrument. This homestead exemption shall also apply
213	213	2 to a leasehold interest in a parcel of property improved with a
214	214	3 permanent structure that is a single family residence that is
215	215	4 occupied as a residence by a person who (i) is 65 years of age
216	216	5 or older during the taxable year, (ii) has a household income
217	217	6 that does not exceed the maximum income limitation, (iii) has
218	218	7 a legal or equitable ownership interest in the property as
219	219	8 lessee, and (iv) is liable for the payment of real property
220	220	9 taxes on that property.
221	221	10 In counties of 3,000,000 or more inhabitants, the amount
222	222	11 of the exemption for all taxable years is the equalized
223	223	12 assessed value of the residence in the taxable year for which
224	224	13 application is made minus the base amount. In all other
225	225	14 counties, the amount of the exemption is as follows: (i)
226	226	15 through taxable year 2005 and for taxable year 2007 and
227	227	16 thereafter, the amount of this exemption shall be the
228	228	17 equalized assessed value of the residence in the taxable year
229	229	18 for which application is made minus the base amount; and (ii)
230	230	19 for taxable year 2006, the amount of the exemption is as
231	231	20 follows:
232	232	21 (1) For an applicant who has a household income of
233	233	22 $45,000 or less, the amount of the exemption is the
234	234	23 equalized assessed value of the residence in the taxable
235	235	24 year for which application is made minus the base amount.
236	236	25 (2) For an applicant who has a household income
237	237	26 exceeding $45,000 but not exceeding $46,250, the amount of
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248	248	1 the exemption is (i) the equalized assessed value of the
249	249	2 residence in the taxable year for which application is
250	250	3 made minus the base amount (ii) multiplied by 0.8.
251	251	4 (3) For an applicant who has a household income
252	252	5 exceeding $46,250 but not exceeding $47,500, the amount of
253	253	6 the exemption is (i) the equalized assessed value of the
254	254	7 residence in the taxable year for which application is
255	255	8 made minus the base amount (ii) multiplied by 0.6.
256	256	9 (4) For an applicant who has a household income
257	257	10 exceeding $47,500 but not exceeding $48,750, the amount of
258	258	11 the exemption is (i) the equalized assessed value of the
259	259	12 residence in the taxable year for which application is
260	260	13 made minus the base amount (ii) multiplied by 0.4.
261	261	14 (5) For an applicant who has a household income
262	262	15 exceeding $48,750 but not exceeding $50,000, the amount of
263	263	16 the exemption is (i) the equalized assessed value of the
264	264	17 residence in the taxable year for which application is
265	265	18 made minus the base amount (ii) multiplied by 0.2.
266	266	19 When the applicant is a surviving spouse of an applicant
267	267	20 for a prior year for the same residence for which an exemption
268	268	21 under this Section has been granted, the base year and base
269	269	22 amount for that residence are the same as for the applicant for
270	270	23 the prior year.
271	271	24 Each year at the time the assessment books are certified
272	272	25 to the County Clerk, the Board of Review or Board of Appeals
273	273	26 shall give to the County Clerk a list of the assessed values of
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284	284	1 improvements on each parcel qualifying for this exemption that
285	285	2 were added after the base year for this parcel and that
286	286	3 increased the assessed value of the property.
287	287	4 In the case of land improved with an apartment building
288	288	5 owned and operated as a cooperative or a building that is a
289	289	6 life care facility that qualifies as a cooperative, the
290	290	7 maximum reduction from the equalized assessed value of the
291	291	8 property is limited to the sum of the reductions calculated
292	292	9 for each unit occupied as a residence by a person or persons
293	293	10 (i) 65 years of age or older, (ii) with a household income that
294	294	11 does not exceed the maximum income limitation, (iii) who is
295	295	12 liable, by contract with the owner or owners of record, for
296	296	13 paying real property taxes on the property, and (iv) who is an
297	297	14 owner of record of a legal or equitable interest in the
298	298	15 cooperative apartment building, other than a leasehold
299	299	16 interest. In the instance of a cooperative where a homestead
300	300	17 exemption has been granted under this Section, the cooperative
301	301	18 association or its management firm shall credit the savings
302	302	19 resulting from that exemption only to the apportioned tax
303	303	20 liability of the owner who qualified for the exemption. Any
304	304	21 person who willfully refuses to credit that savings to an
305	305	22 owner who qualifies for the exemption is guilty of a Class B
306	306	23 misdemeanor.
307	307	24 When a homestead exemption has been granted under this
308	308	25 Section and an applicant then becomes a resident of a facility
309	309	26 licensed under the Assisted Living and Shared Housing Act, the
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320	320	1 Nursing Home Care Act, the Specialized Mental Health
321	321	2 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
322	322	3 the MC/DD Act, the exemption shall be granted in subsequent
323	323	4 years so long as the residence (i) continues to be occupied by
324	324	5 the qualified applicant's spouse or (ii) if remaining
325	325	6 unoccupied, is still owned by the qualified applicant for the
326	326	7 homestead exemption.
327	327	8 Beginning January 1, 1997, when an individual dies who
328	328	9 would have qualified for an exemption under this Section, and
329	329	10 the surviving spouse does not independently qualify for this
330	330	11 exemption because of age, the exemption under this Section
331	331	12 shall be granted to the surviving spouse for the taxable year
332	332	13 preceding and the taxable year of the death, provided that,
333	333	14 except for age, the surviving spouse meets all other
334	334	15 qualifications for the granting of this exemption for those
335	335	16 years.
336	336	17 When married persons maintain separate residences, the
337	337	18 exemption provided for in this Section may be claimed by only
338	338	19 one of such persons and for only one residence.
339	339	20 For taxable year 1994 only, in counties having less than
340	340	21 3,000,000 inhabitants, to receive the exemption, a person
341	341	22 shall submit an application by February 15, 1995 to the Chief
342	342	23 County Assessment Officer of the county in which the property
343	343	24 is located. In counties having 3,000,000 or more inhabitants,
344	344	25 for taxable year 1994 and all subsequent taxable years, to
345	345	26 receive the exemption, a person may submit an application to
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356	356	1 the Chief County Assessment Officer of the county in which the
357	357	2 property is located during such period as may be specified by
358	358	3 the Chief County Assessment Officer. The Chief County
359	359	4 Assessment Officer in counties of 3,000,000 or more
360	360	5 inhabitants shall annually give notice of the application
361	361	6 period by mail or by publication. In counties having less than
362	362	7 3,000,000 inhabitants, beginning with taxable year 1995 and
363	363	8 thereafter, to receive the exemption, a person shall submit an
364	364	9 application by July 1 of each taxable year to the Chief County
365	365	10 Assessment Officer of the county in which the property is
366	366	11 located. A county may, by ordinance, establish a date for
367	367	12 submission of applications that is different than July 1. The
368	368	13 applicant shall submit with the application an affidavit of
369	369	14 the applicant's total household income, age, marital status
370	370	15 (and if married the name and address of the applicant's
371	371	16 spouse, if known), and principal dwelling place of members of
372	372	17 the household on January 1 of the taxable year. The Department
373	373	18 shall establish, by rule, a method for verifying the accuracy
374	374	19 of affidavits filed by applicants under this Section, and the
375	375	20 Chief County Assessment Officer may conduct audits of any
376	376	21 taxpayer claiming an exemption under this Section to verify
377	377	22 that the taxpayer is eligible to receive the exemption. Each
378	378	23 application shall contain or be verified by a written
379	379	24 declaration that it is made under the penalties of perjury. A
380	380	25 taxpayer's signing a fraudulent application under this Act is
381	381	26 perjury, as defined in Section 32-2 of the Criminal Code of
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392	392	1 2012. The applications shall be clearly marked as applications
393	393	2 for the Low-Income Senior Citizens Assessment Freeze Homestead
394	394	3 Exemption and must contain a notice that any taxpayer who
395	395	4 receives the exemption is subject to an audit by the Chief
396	396	5 County Assessment Officer.
397	397	6 Notwithstanding any other provision to the contrary, in
398	398	7 counties having fewer than 3,000,000 inhabitants, if an
399	399	8 applicant fails to file the application required by this
400	400	9 Section in a timely manner and this failure to file is due to a
401	401	10 mental or physical condition sufficiently severe so as to
402	402	11 render the applicant incapable of filing the application in a
403	403	12 timely manner, the Chief County Assessment Officer may extend
404	404	13 the filing deadline for a period of 30 days after the applicant
405	405	14 regains the capability to file the application, but in no case
406	406	15 may the filing deadline be extended beyond 3 months of the
407	407	16 original filing deadline. In order to receive the extension
408	408	17 provided in this paragraph, the applicant shall provide the
409	409	18 Chief County Assessment Officer with a signed statement from
410	410	19 the applicant's physician, advanced practice registered nurse,
411	411	20 or physician assistant stating the nature and extent of the
412	412	21 condition, that, in the physician's, advanced practice
413	413	22 registered nurse's, or physician assistant's opinion, the
414	414	23 condition was so severe that it rendered the applicant
415	415	24 incapable of filing the application in a timely manner, and
416	416	25 the date on which the applicant regained the capability to
417	417	26 file the application.
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428	428	1 Beginning January 1, 1998, notwithstanding any other
429	429	2 provision to the contrary, in counties having fewer than
430	430	3 3,000,000 inhabitants, if an applicant fails to file the
431	431	4 application required by this Section in a timely manner and
432	432	5 this failure to file is due to a mental or physical condition
433	433	6 sufficiently severe so as to render the applicant incapable of
434	434	7 filing the application in a timely manner, the Chief County
435	435	8 Assessment Officer may extend the filing deadline for a period
436	436	9 of 3 months. In order to receive the extension provided in this
437	437	10 paragraph, the applicant shall provide the Chief County
438	438	11 Assessment Officer with a signed statement from the
439	439	12 applicant's physician, advanced practice registered nurse, or
440	440	13 physician assistant stating the nature and extent of the
441	441	14 condition, and that, in the physician's, advanced practice
442	442	15 registered nurse's, or physician assistant's opinion, the
443	443	16 condition was so severe that it rendered the applicant
444	444	17 incapable of filing the application in a timely manner.
445	445	18 In counties having less than 3,000,000 inhabitants, if an
446	446	19 applicant was denied an exemption in taxable year 1994 and the
447	447	20 denial occurred due to an error on the part of an assessment
448	448	21 official, or his or her agent or employee, then beginning in
449	449	22 taxable year 1997 the applicant's base year, for purposes of
450	450	23 determining the amount of the exemption, shall be 1993 rather
451	451	24 than 1994. In addition, in taxable year 1997, the applicant's
452	452	25 exemption shall also include an amount equal to (i) the amount
453	453	26 of any exemption denied to the applicant in taxable year 1995
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464	464	1 as a result of using 1994, rather than 1993, as the base year,
465	465	2 (ii) the amount of any exemption denied to the applicant in
466	466	3 taxable year 1996 as a result of using 1994, rather than 1993,
467	467	4 as the base year, and (iii) the amount of the exemption
468	468	5 erroneously denied for taxable year 1994.
469	469	6 For purposes of this Section, a person who will be 65 years
470	470	7 of age during the current taxable year shall be eligible to
471	471	8 apply for the homestead exemption during that taxable year.
472	472	9 Application shall be made during the application period in
473	473	10 effect for the county of his or her residence.
474	474	11 The Chief County Assessment Officer may determine the
475	475	12 eligibility of a life care facility that qualifies as a
476	476	13 cooperative to receive the benefits provided by this Section
477	477	14 by use of an affidavit, application, visual inspection,
478	478	15 questionnaire, or other reasonable method in order to insure
479	479	16 that the tax savings resulting from the exemption are credited
480	480	17 by the management firm to the apportioned tax liability of
481	481	18 each qualifying resident. The Chief County Assessment Officer
482	482	19 may request reasonable proof that the management firm has so
483	483	20 credited that exemption.
484	484	21 Except as provided in this Section, all information
485	485	22 received by the chief county assessment officer or the
486	486	23 Department from applications filed under this Section, or from
487	487	24 any investigation conducted under the provisions of this
488	488	25 Section, shall be confidential, except for official purposes
489	489	26 or pursuant to official procedures for collection of any State
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500	500	1 or local tax or enforcement of any civil or criminal penalty or
501	501	2 sanction imposed by this Act or by any statute or ordinance
502	502	3 imposing a State or local tax. Any person who divulges any such
503	503	4 information in any manner, except in accordance with a proper
504	504	5 judicial order, is guilty of a Class A misdemeanor.
505	505	6 Nothing contained in this Section shall prevent the
506	506	7 Director or chief county assessment officer from publishing or
507	507	8 making available reasonable statistics concerning the
508	508	9 operation of the exemption contained in this Section in which
509	509	10 the contents of claims are grouped into aggregates in such a
510	510	11 way that information contained in any individual claim shall
511	511	12 not be disclosed.
512	512	13 Notwithstanding any other provision of law, for taxable
513	513	14 year 2017 and thereafter, in counties of 3,000,000 or more
514	514	15 inhabitants, the amount of the exemption shall be the greater
515	515	16 of (i) the amount of the exemption otherwise calculated under
516	516	17 this Section or (ii) $2,000.
517	517	18 (c-5) Notwithstanding any other provision of law, each
518	518	19 chief county assessment officer may approve this exemption for
519	519	20 the 2020 taxable year, without application, for any property
520	520	21 that was approved for this exemption for the 2019 taxable
521	521	22 year, provided that:
522	522	23 (1) the county board has declared a local disaster as
523	523	24 provided in the Illinois Emergency Management Agency Act
524	524	25 related to the COVID-19 public health emergency;
525	525	26 (2) the owner of record of the property as of January
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536	536	1 1, 2020 is the same as the owner of record of the property
537	537	2 as of January 1, 2019;
538	538	3 (3) the exemption for the 2019 taxable year has not
539	539	4 been determined to be an erroneous exemption as defined by
540	540	5 this Code; and
541	541	6 (4) the applicant for the 2019 taxable year has not
542	542	7 asked for the exemption to be removed for the 2019 or 2020
543	543	8 taxable years.
544	544	9 Nothing in this subsection shall preclude or impair the
545	545	10 authority of a chief county assessment officer to conduct
546	546	11 audits of any taxpayer claiming an exemption under this
547	547	12 Section to verify that the taxpayer is eligible to receive the
548	548	13 exemption as provided elsewhere in this Section.
549	549	14 (c-10) Notwithstanding any other provision of law, each
550	550	15 chief county assessment officer may approve this exemption for
551	551	16 the 2021 taxable year, without application, for any property
552	552	17 that was approved for this exemption for the 2020 taxable
553	553	18 year, if:
554	554	19 (1) the county board has declared a local disaster as
555	555	20 provided in the Illinois Emergency Management Agency Act
556	556	21 related to the COVID-19 public health emergency;
557	557	22 (2) the owner of record of the property as of January
558	558	23 1, 2021 is the same as the owner of record of the property
559	559	24 as of January 1, 2020;
560	560	25 (3) the exemption for the 2020 taxable year has not
561	561	26 been determined to be an erroneous exemption as defined by
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572	572	1 this Code; and
573	573	2 (4) the taxpayer for the 2020 taxable year has not
574	574	3 asked for the exemption to be removed for the 2020 or 2021
575	575	4 taxable years.
576	576	5 Nothing in this subsection shall preclude or impair the
577	577	6 authority of a chief county assessment officer to conduct
578	578	7 audits of any taxpayer claiming an exemption under this
579	579	8 Section to verify that the taxpayer is eligible to receive the
580	580	9 exemption as provided elsewhere in this Section.
581	581	10 (d) Each Chief County Assessment Officer shall annually
582	582	11 publish a notice of availability of the exemption provided
583	583	12 under this Section. The notice shall be published at least 60
584	584	13 days but no more than 75 days prior to the date on which the
585	585	14 application must be submitted to the Chief County Assessment
586	586	15 Officer of the county in which the property is located. The
587	587	16 notice shall appear in a newspaper of general circulation in
588	588	17 the county.
589	589	18 Notwithstanding Sections 6 and 8 of the State Mandates
590	590	19 Act, no reimbursement by the State is required for the
591	591	20 implementation of any mandate created by this Section.
592	592	21 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
593	593	22 102-895, eff. 5-23-22.)
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