Illinois 2025-2026 Regular Session

Illinois House Bill HB1099 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1099 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year and that the term "household income" does not include the income of an exempt family member if the exempt family member used the residence as his or her principal place of residence for less than 12 months during the calendar year preceding the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Effective immediately. LRB104 04199 HLH 14223 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1099 Introduced , by Rep. Jed Davis SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year and that the term "household income" does not include the income of an exempt family member if the exempt family member used the residence as his or her principal place of residence for less than 12 months during the calendar year preceding the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Effective immediately. LRB104 04199 HLH 14223 b LRB104 04199 HLH 14223 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1099 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. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year and that the term "household income" does not include the income of an exempt family member if the exempt family member used the residence as his or her principal place of residence for less than 12 months during the calendar year preceding the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Effective immediately.
6	6	LRB104 04199 HLH 14223 b LRB104 04199 HLH 14223 b
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8	8	A BILL FOR
9	9	HB1099LRB104 04199 HLH 14223 b HB1099 LRB104 04199 HLH 14223 b
10	10	HB1099 LRB104 04199 HLH 14223 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 HB1099 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. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year and that the term "household income" does not include the income of an exempt family member if the exempt family member used the residence as his or her principal place of residence for less than 12 months during the calendar year preceding the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Effective immediately.
41	41	LRB104 04199 HLH 14223 b LRB104 04199 HLH 14223 b
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43	43	A BILL FOR
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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 "Exempt family member" means the applicant's son,
110	110	7 daughter, stepson, or stepdaughter and the spouse of the
111	111	8 applicant's son, daughter, stepson, or stepdaughter.
112	112	9 "Household" means the applicant, the spouse of the
113	113	10 applicant, and all persons using the residence of the
114	114	11 applicant as their principal place of residence. For taxable
115	115	12 years 2026 and thereafter, "household" does not include an
116	116	13 exempt family member of the applicant if the exempt family
117	117	14 member uses the residence as his or her principal place of
118	118	15 residence for less than 12 months during the taxable year.
119	119	16 "Household income" means the combined income of the
120	120	17 members of a household for the calendar year preceding the
121	121	18 taxable year. However, "household income" does not include the
122	122	19 income of an exempt family member if the exempt family member
123	123	20 used the residence as his or her principal place of residence
124	124	21 for less than 12 months during the calendar year preceding the
125	125	22 taxable year.
126	126	23 "Income" has the same meaning as provided in Section 3.07
127	127	24 of the Senior Citizens and Persons with Disabilities Property
128	128	25 Tax Relief Act, except that, beginning in assessment year
129	129	26 2001, "income" does not include veteran's benefits.
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140	140	1 "Internal Revenue Code of 1986" means the United States
141	141	2 Internal Revenue Code of 1986 or any successor law or laws
142	142	3 relating to federal income taxes in effect for the year
143	143	4 preceding the taxable year.
144	144	5 "Life care facility that qualifies as a cooperative" means
145	145	6 a facility as defined in Section 2 of the Life Care Facilities
146	146	7 Act.
147	147	8 "Maximum income limitation" means:
148	148	9 (1) $35,000 prior to taxable year 1999;
149	149	10 (2) $40,000 in taxable years 1999 through 2003;
150	150	11 (3) $45,000 in taxable years 2004 through 2005;
151	151	12 (4) $50,000 in taxable years 2006 and 2007;
152	152	13 (5) $55,000 in taxable years 2008 through 2016;
153	153	14 (6) for taxable year 2017, (i) $65,000 for qualified
154	154	15 property located in a county with 3,000,000 or more
155	155	16 inhabitants and (ii) $55,000 for qualified property
156	156	17 located in a county with fewer than 3,000,000 inhabitants;
157	157	18 and
158	158	19 (7) for taxable years 2018 and thereafter, $65,000 for
159	159	20 all qualified property.
160	160	21 As an alternative income valuation, a homeowner who is
161	161	22 enrolled in any of the following programs may be presumed to
162	162	23 have household income that does not exceed the maximum income
163	163	24 limitation for that tax year as required by this Section: Aid
164	164	25 to the Aged, Blind or Disabled (AABD) Program or the
165	165	26 Supplemental Nutrition Assistance Program (SNAP), both of
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176	176	1 which are administered by the Department of Human Services;
177	177	2 the Low Income Home Energy Assistance Program (LIHEAP), which
178	178	3 is administered by the Department of Commerce and Economic
179	179	4 Opportunity; The Benefit Access program, which is administered
180	180	5 by the Department on Aging; and the Senior Citizens Real
181	181	6 Estate Tax Deferral Program.
182	182	7 A chief county assessment officer may indicate that he or
183	183	8 she has verified an applicant's income eligibility for this
184	184	9 exemption but may not report which program or programs, if
185	185	10 any, enroll the applicant. Release of personal information
186	186	11 submitted pursuant to this Section shall be deemed an
187	187	12 unwarranted invasion of personal privacy under the Freedom of
188	188	13 Information Act.
189	189	14 "Residence" means the principal dwelling place and
190	190	15 appurtenant structures used for residential purposes in this
191	191	16 State occupied on January 1 of the taxable year by a household
192	192	17 and so much of the surrounding land, constituting the parcel
193	193	18 upon which the dwelling place is situated, as is used for
194	194	19 residential purposes. If the Chief County Assessment Officer
195	195	20 has established a specific legal description for a portion of
196	196	21 property constituting the residence, then that portion of
197	197	22 property shall be deemed the residence for the purposes of
198	198	23 this Section.
199	199	24 "Taxable year" means the calendar year during which ad
200	200	25 valorem property taxes payable in the next succeeding year are
201	201	26 levied.
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212	212	1 (c) Beginning in taxable year 1994, a low-income senior
213	213	2 citizens assessment freeze homestead exemption is granted for
214	214	3 real property that is improved with a permanent structure that
215	215	4 is occupied as a residence by an applicant who (i) is 65 years
216	216	5 of age or older during the taxable year, (ii) has a household
217	217	6 income that does not exceed the maximum income limitation,
218	218	7 (iii) is liable for paying real property taxes on the
219	219	8 property, and (iv) is an owner of record of the property or has
220	220	9 a legal or equitable interest in the property as evidenced by a
221	221	10 written instrument. This homestead exemption shall also apply
222	222	11 to a leasehold interest in a parcel of property improved with a
223	223	12 permanent structure that is a single family residence that is
224	224	13 occupied as a residence by a person who (i) is 65 years of age
225	225	14 or older during the taxable year, (ii) has a household income
226	226	15 that does not exceed the maximum income limitation, (iii) has
227	227	16 a legal or equitable ownership interest in the property as
228	228	17 lessee, and (iv) is liable for the payment of real property
229	229	18 taxes on that property.
230	230	19 In counties of 3,000,000 or more inhabitants, the amount
231	231	20 of the exemption for all taxable years is the equalized
232	232	21 assessed value of the residence in the taxable year for which
233	233	22 application is made minus the base amount. In all other
234	234	23 counties, the amount of the exemption is as follows: (i)
235	235	24 through taxable year 2005 and for taxable year 2007 and
236	236	25 thereafter, the amount of this exemption shall be the
237	237	26 equalized assessed value of the residence in the taxable year
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248	248	1 for which application is made minus the base amount; and (ii)
249	249	2 for taxable year 2006, the amount of the exemption is as
250	250	3 follows:
251	251	4 (1) For an applicant who has a household income of
252	252	5 $45,000 or less, the amount of the exemption is the
253	253	6 equalized assessed value of the residence in the taxable
254	254	7 year for which application is made minus the base amount.
255	255	8 (2) For an applicant who has a household income
256	256	9 exceeding $45,000 but not exceeding $46,250, the amount of
257	257	10 the exemption is (i) the equalized assessed value of the
258	258	11 residence in the taxable year for which application is
259	259	12 made minus the base amount (ii) multiplied by 0.8.
260	260	13 (3) For an applicant who has a household income
261	261	14 exceeding $46,250 but not exceeding $47,500, the amount of
262	262	15 the exemption is (i) the equalized assessed value of the
263	263	16 residence in the taxable year for which application is
264	264	17 made minus the base amount (ii) multiplied by 0.6.
265	265	18 (4) For an applicant who has a household income
266	266	19 exceeding $47,500 but not exceeding $48,750, the amount of
267	267	20 the exemption is (i) the equalized assessed value of the
268	268	21 residence in the taxable year for which application is
269	269	22 made minus the base amount (ii) multiplied by 0.4.
270	270	23 (5) For an applicant who has a household income
271	271	24 exceeding $48,750 but not exceeding $50,000, the amount of
272	272	25 the exemption is (i) the equalized assessed value of the
273	273	26 residence in the taxable year for which application is
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284	284	1 made minus the base amount (ii) multiplied by 0.2.
285	285	2 When the applicant is a surviving spouse of an applicant
286	286	3 for a prior year for the same residence for which an exemption
287	287	4 under this Section has been granted, the base year and base
288	288	5 amount for that residence are the same as for the applicant for
289	289	6 the prior year.
290	290	7 Each year at the time the assessment books are certified
291	291	8 to the County Clerk, the Board of Review or Board of Appeals
292	292	9 shall give to the County Clerk a list of the assessed values of
293	293	10 improvements on each parcel qualifying for this exemption that
294	294	11 were added after the base year for this parcel and that
295	295	12 increased the assessed value of the property.
296	296	13 In the case of land improved with an apartment building
297	297	14 owned and operated as a cooperative or a building that is a
298	298	15 life care facility that qualifies as a cooperative, the
299	299	16 maximum reduction from the equalized assessed value of the
300	300	17 property is limited to the sum of the reductions calculated
301	301	18 for each unit occupied as a residence by a person or persons
302	302	19 (i) 65 years of age or older, (ii) with a household income that
303	303	20 does not exceed the maximum income limitation, (iii) who is
304	304	21 liable, by contract with the owner or owners of record, for
305	305	22 paying real property taxes on the property, and (iv) who is an
306	306	23 owner of record of a legal or equitable interest in the
307	307	24 cooperative apartment building, other than a leasehold
308	308	25 interest. In the instance of a cooperative where a homestead
309	309	26 exemption has been granted under this Section, the cooperative
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320	320	1 association or its management firm shall credit the savings
321	321	2 resulting from that exemption only to the apportioned tax
322	322	3 liability of the owner who qualified for the exemption. Any
323	323	4 person who willfully refuses to credit that savings to an
324	324	5 owner who qualifies for the exemption is guilty of a Class B
325	325	6 misdemeanor.
326	326	7 When a homestead exemption has been granted under this
327	327	8 Section and an applicant then becomes a resident of a facility
328	328	9 licensed under the Assisted Living and Shared Housing Act, the
329	329	10 Nursing Home Care Act, the Specialized Mental Health
330	330	11 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
331	331	12 the MC/DD Act, the exemption shall be granted in subsequent
332	332	13 years so long as the residence (i) continues to be occupied by
333	333	14 the qualified applicant's spouse or (ii) if remaining
334	334	15 unoccupied, is still owned by the qualified applicant for the
335	335	16 homestead exemption.
336	336	17 Beginning January 1, 1997, when an individual dies who
337	337	18 would have qualified for an exemption under this Section, and
338	338	19 the surviving spouse does not independently qualify for this
339	339	20 exemption because of age, the exemption under this Section
340	340	21 shall be granted to the surviving spouse for the taxable year
341	341	22 preceding and the taxable year of the death, provided that,
342	342	23 except for age, the surviving spouse meets all other
343	343	24 qualifications for the granting of this exemption for those
344	344	25 years.
345	345	26 When married persons maintain separate residences, the
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356	356	1 exemption provided for in this Section may be claimed by only
357	357	2 one of such persons and for only one residence.
358	358	3 For taxable year 1994 only, in counties having less than
359	359	4 3,000,000 inhabitants, to receive the exemption, a person
360	360	5 shall submit an application by February 15, 1995 to the Chief
361	361	6 County Assessment Officer of the county in which the property
362	362	7 is located. In counties having 3,000,000 or more inhabitants,
363	363	8 for taxable year 1994 and all subsequent taxable years, to
364	364	9 receive the exemption, a person may submit an application to
365	365	10 the Chief County Assessment Officer of the county in which the
366	366	11 property is located during such period as may be specified by
367	367	12 the Chief County Assessment Officer. The Chief County
368	368	13 Assessment Officer in counties of 3,000,000 or more
369	369	14 inhabitants shall annually give notice of the application
370	370	15 period by mail or by publication. In counties having less than
371	371	16 3,000,000 inhabitants, beginning with taxable year 1995 and
372	372	17 thereafter, to receive the exemption, a person shall submit an
373	373	18 application by July 1 of each taxable year to the Chief County
374	374	19 Assessment Officer of the county in which the property is
375	375	20 located. A county may, by ordinance, establish a date for
376	376	21 submission of applications that is different than July 1. The
377	377	22 applicant shall submit with the application an affidavit of
378	378	23 the applicant's total household income, age, marital status
379	379	24 (and if married the name and address of the applicant's
380	380	25 spouse, if known), and principal dwelling place of members of
381	381	26 the household on January 1 of the taxable year. The Department
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392	392	1 shall establish, by rule, a method for verifying the accuracy
393	393	2 of affidavits filed by applicants under this Section, and the
394	394	3 Chief County Assessment Officer may conduct audits of any
395	395	4 taxpayer claiming an exemption under this Section to verify
396	396	5 that the taxpayer is eligible to receive the exemption. Each
397	397	6 application shall contain or be verified by a written
398	398	7 declaration that it is made under the penalties of perjury. A
399	399	8 taxpayer's signing a fraudulent application under this Act is
400	400	9 perjury, as defined in Section 32-2 of the Criminal Code of
401	401	10 2012. The applications shall be clearly marked as applications
402	402	11 for the Low-Income Senior Citizens Assessment Freeze Homestead
403	403	12 Exemption and must contain a notice that any taxpayer who
404	404	13 receives the exemption is subject to an audit by the Chief
405	405	14 County Assessment Officer.
406	406	15 Notwithstanding any other provision to the contrary, in
407	407	16 counties having fewer than 3,000,000 inhabitants, if an
408	408	17 applicant fails to file the application required by this
409	409	18 Section in a timely manner and this failure to file is due to a
410	410	19 mental or physical condition sufficiently severe so as to
411	411	20 render the applicant incapable of filing the application in a
412	412	21 timely manner, the Chief County Assessment Officer may extend
413	413	22 the filing deadline for a period of 30 days after the applicant
414	414	23 regains the capability to file the application, but in no case
415	415	24 may the filing deadline be extended beyond 3 months of the
416	416	25 original filing deadline. In order to receive the extension
417	417	26 provided in this paragraph, the applicant shall provide the
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428	428	1 Chief County Assessment Officer with a signed statement from
429	429	2 the applicant's physician, advanced practice registered nurse,
430	430	3 or physician assistant stating the nature and extent of the
431	431	4 condition, that, in the physician's, advanced practice
432	432	5 registered nurse's, or physician assistant's opinion, the
433	433	6 condition was so severe that it rendered the applicant
434	434	7 incapable of filing the application in a timely manner, and
435	435	8 the date on which the applicant regained the capability to
436	436	9 file the application.
437	437	10 Beginning January 1, 1998, notwithstanding any other
438	438	11 provision to the contrary, in counties having fewer than
439	439	12 3,000,000 inhabitants, if an applicant fails to file the
440	440	13 application required by this Section in a timely manner and
441	441	14 this failure to file is due to a mental or physical condition
442	442	15 sufficiently severe so as to render the applicant incapable of
443	443	16 filing the application in a timely manner, the Chief County
444	444	17 Assessment Officer may extend the filing deadline for a period
445	445	18 of 3 months. In order to receive the extension provided in this
446	446	19 paragraph, the applicant shall provide the Chief County
447	447	20 Assessment Officer with a signed statement from the
448	448	21 applicant's physician, advanced practice registered nurse, or
449	449	22 physician assistant stating the nature and extent of the
450	450	23 condition, and that, in the physician's, advanced practice
451	451	24 registered nurse's, or physician assistant's opinion, the
452	452	25 condition was so severe that it rendered the applicant
453	453	26 incapable of filing the application in a timely manner.
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464	464	1 In counties having less than 3,000,000 inhabitants, if an
465	465	2 applicant was denied an exemption in taxable year 1994 and the
466	466	3 denial occurred due to an error on the part of an assessment
467	467	4 official, or his or her agent or employee, then beginning in
468	468	5 taxable year 1997 the applicant's base year, for purposes of
469	469	6 determining the amount of the exemption, shall be 1993 rather
470	470	7 than 1994. In addition, in taxable year 1997, the applicant's
471	471	8 exemption shall also include an amount equal to (i) the amount
472	472	9 of any exemption denied to the applicant in taxable year 1995
473	473	10 as a result of using 1994, rather than 1993, as the base year,
474	474	11 (ii) the amount of any exemption denied to the applicant in
475	475	12 taxable year 1996 as a result of using 1994, rather than 1993,
476	476	13 as the base year, and (iii) the amount of the exemption
477	477	14 erroneously denied for taxable year 1994.
478	478	15 For purposes of this Section, a person who will be 65 years
479	479	16 of age during the current taxable year shall be eligible to
480	480	17 apply for the homestead exemption during that taxable year.
481	481	18 Application shall be made during the application period in
482	482	19 effect for the county of his or her residence.
483	483	20 The Chief County Assessment Officer may determine the
484	484	21 eligibility of a life care facility that qualifies as a
485	485	22 cooperative to receive the benefits provided by this Section
486	486	23 by use of an affidavit, application, visual inspection,
487	487	24 questionnaire, or other reasonable method in order to insure
488	488	25 that the tax savings resulting from the exemption are credited
489	489	26 by the management firm to the apportioned tax liability of
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500	500	1 each qualifying resident. The Chief County Assessment Officer
501	501	2 may request reasonable proof that the management firm has so
502	502	3 credited that exemption.
503	503	4 Except as provided in this Section, all information
504	504	5 received by the chief county assessment officer or the
505	505	6 Department from applications filed under this Section, or from
506	506	7 any investigation conducted under the provisions of this
507	507	8 Section, shall be confidential, except for official purposes
508	508	9 or pursuant to official procedures for collection of any State
509	509	10 or local tax or enforcement of any civil or criminal penalty or
510	510	11 sanction imposed by this Act or by any statute or ordinance
511	511	12 imposing a State or local tax. Any person who divulges any such
512	512	13 information in any manner, except in accordance with a proper
513	513	14 judicial order, is guilty of a Class A misdemeanor.
514	514	15 Nothing contained in this Section shall prevent the
515	515	16 Director or chief county assessment officer from publishing or
516	516	17 making available reasonable statistics concerning the
517	517	18 operation of the exemption contained in this Section in which
518	518	19 the contents of claims are grouped into aggregates in such a
519	519	20 way that information contained in any individual claim shall
520	520	21 not be disclosed.
521	521	22 Notwithstanding any other provision of law, for taxable
522	522	23 year 2017 and thereafter, in counties of 3,000,000 or more
523	523	24 inhabitants, the amount of the exemption shall be the greater
524	524	25 of (i) the amount of the exemption otherwise calculated under
525	525	26 this Section or (ii) $2,000.
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536	536	1 (c-5) Notwithstanding any other provision of law, each
537	537	2 chief county assessment officer may approve this exemption for
538	538	3 the 2020 taxable year, without application, for any property
539	539	4 that was approved for this exemption for the 2019 taxable
540	540	5 year, provided that:
541	541	6 (1) the county board has declared a local disaster as
542	542	7 provided in the Illinois Emergency Management Agency Act
543	543	8 related to the COVID-19 public health emergency;
544	544	9 (2) the owner of record of the property as of January
545	545	10 1, 2020 is the same as the owner of record of the property
546	546	11 as of January 1, 2019;
547	547	12 (3) the exemption for the 2019 taxable year has not
548	548	13 been determined to be an erroneous exemption as defined by
549	549	14 this Code; and
550	550	15 (4) the applicant for the 2019 taxable year has not
551	551	16 asked for the exemption to be removed for the 2019 or 2020
552	552	17 taxable years.
553	553	18 Nothing in this subsection shall preclude or impair the
554	554	19 authority of a chief county assessment officer to conduct
555	555	20 audits of any taxpayer claiming an exemption under this
556	556	21 Section to verify that the taxpayer is eligible to receive the
557	557	22 exemption as provided elsewhere in this Section.
558	558	23 (c-10) Notwithstanding any other provision of law, each
559	559	24 chief county assessment officer may approve this exemption for
560	560	25 the 2021 taxable year, without application, for any property
561	561	26 that was approved for this exemption for the 2020 taxable
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565	565
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572	572	1 year, if:
573	573	2 (1) the county board has declared a local disaster as
574	574	3 provided in the Illinois Emergency Management Agency Act
575	575	4 related to the COVID-19 public health emergency;
576	576	5 (2) the owner of record of the property as of January
577	577	6 1, 2021 is the same as the owner of record of the property
578	578	7 as of January 1, 2020;
579	579	8 (3) the exemption for the 2020 taxable year has not
580	580	9 been determined to be an erroneous exemption as defined by
581	581	10 this Code; and
582	582	11 (4) the taxpayer for the 2020 taxable year has not
583	583	12 asked for the exemption to be removed for the 2020 or 2021
584	584	13 taxable years.
585	585	14 Nothing in this subsection shall preclude or impair the
586	586	15 authority of a chief county assessment officer to conduct
587	587	16 audits of any taxpayer claiming an exemption under this
588	588	17 Section to verify that the taxpayer is eligible to receive the
589	589	18 exemption as provided elsewhere in this Section.
590	590	19 (d) Each Chief County Assessment Officer shall annually
591	591	20 publish a notice of availability of the exemption provided
592	592	21 under this Section. The notice shall be published at least 60
593	593	22 days but no more than 75 days prior to the date on which the
594	594	23 application must be submitted to the Chief County Assessment
595	595	24 Officer of the county in which the property is located. The
596	596	25 notice shall appear in a newspaper of general circulation in
597	597	26 the county.
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608	608	1 Notwithstanding Sections 6 and 8 of the State Mandates
609	609	2 Act, no reimbursement by the State is required for the
610	610	3 implementation of any mandate created by this Section.
611	611	4 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
612	612	5 102-895, eff. 5-23-22.)
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