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Illinois House Bill HB1339

Illinois 2025-2026 Regular Session

Illinois House Bill HB1339 Compare Versions

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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1339 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 Amends the Property Tax Code. Provides that property that qualifies for the senior citizens homestead exemption is exempt from taxation under the Code. Effective immediately. LRB104 03379 HLH 13401 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1339 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-170 35 ILCS 200/15-170 Amends the Property Tax Code. Provides that property that qualifies for the senior citizens homestead exemption is exempt from taxation under the Code. Effective immediately. LRB104 03379 HLH 13401 b LRB104 03379 HLH 13401 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1339 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/15-170 35 ILCS 200/15-170
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55 Amends the Property Tax Code. Provides that property that qualifies for the senior citizens homestead exemption is exempt from taxation under the Code. Effective immediately.
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1111 1 AN ACT concerning revenue.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Property Tax Code is amended by changing
1515 5 Section 15-170 as follows:
1616 6 (35 ILCS 200/15-170)
1717 7 Sec. 15-170. Senior citizens homestead exemption.
1818 8 (a) An annual homestead exemption limited, except as
1919 9 described here with relation to cooperatives or life care
2020 10 facilities, to a maximum reduction set forth below from the
2121 11 property's value, as equalized or assessed by the Department,
2222 12 is granted for property that is occupied as a residence by a
2323 13 person 65 years of age or older who is liable for paying real
2424 14 estate taxes on the property and is an owner of record of the
2525 15 property or has a legal or equitable interest therein as
2626 16 evidenced by a written instrument, except for a leasehold
2727 17 interest, other than a leasehold interest of land on which a
2828 18 single family residence is located, which is occupied as a
2929 19 residence by a person 65 years or older who has an ownership
3030 20 interest therein, legal, equitable or as a lessee, and on
3131 21 which he or she is liable for the payment of property taxes.
3232 22 Before taxable year 2004, the maximum reduction shall be
3333 23 $2,500 in counties with 3,000,000 or more inhabitants and
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3737 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1339 Introduced , by Rep. Paul Jacobs SYNOPSIS AS INTRODUCED:
3838 35 ILCS 200/15-170 35 ILCS 200/15-170
3939 35 ILCS 200/15-170
4040 Amends the Property Tax Code. Provides that property that qualifies for the senior citizens homestead exemption is exempt from taxation under the Code. Effective immediately.
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6868 1 $2,000 in all other counties. For taxable years 2004 through
6969 2 2005, the maximum reduction shall be $3,000 in all counties.
7070 3 For taxable years 2006 and 2007, the maximum reduction shall
7171 4 be $3,500. For taxable years 2008 through 2011, the maximum
7272 5 reduction is $4,000 in all counties. For taxable year 2012,
7373 6 the maximum reduction is $5,000 in counties with 3,000,000 or
7474 7 more inhabitants and $4,000 in all other counties. For taxable
7575 8 years 2013 through 2016, the maximum reduction is $5,000 in
7676 9 all counties. For taxable years 2017 through 2022, the maximum
7777 10 reduction is $8,000 in counties with 3,000,000 or more
7878 11 inhabitants and $5,000 in all other counties. For taxable
7979 12 years 2023 through 2024 and thereafter, the maximum reduction
8080 13 is $8,000 in counties with 3,000,000 or more inhabitants and
8181 14 counties that are contiguous to a county of 3,000,000 or more
8282 15 inhabitants and $5,000 in all other counties. For taxable
8383 16 years 2025 and thereafter, property that qualifies for a
8484 17 homestead exemption under this Section is exempt from taxation
8585 18 under this Code.
8686 19 (b) For land improved with an apartment building owned and
8787 20 operated as a cooperative, the maximum reduction from the
8888 21 value of the property, as equalized by the Department, shall
8989 22 be multiplied by the number of apartments or units occupied by
9090 23 a person 65 years of age or older who is liable, by contract
9191 24 with the owner or owners of record, for paying property taxes
9292 25 on the property and is an owner of record of a legal or
9393 26 equitable interest in the cooperative apartment building,
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104104 1 other than a leasehold interest. For land improved with a life
105105 2 care facility, the maximum reduction from the value of the
106106 3 property, as equalized by the Department, shall be multiplied
107107 4 by the number of apartments or units occupied by persons 65
108108 5 years of age or older, irrespective of any legal, equitable,
109109 6 or leasehold interest in the facility, who are liable, under a
110110 7 contract with the owner or owners of record of the facility,
111111 8 for paying property taxes on the property. In a cooperative or
112112 9 a life care facility where a homestead exemption has been
113113 10 granted, the cooperative association or the management firm of
114114 11 the cooperative or facility shall credit the savings resulting
115115 12 from that exemption only to the apportioned tax liability of
116116 13 the owner or resident who qualified for the exemption. Any
117117 14 person who willfully refuses to so credit the savings shall be
118118 15 guilty of a Class B misdemeanor. Under this Section and
119119 16 Sections 15-175, 15-176, and 15-177, "life care facility"
120120 17 means a facility, as defined in Section 2 of the Life Care
121121 18 Facilities Act, with which the applicant for the homestead
122122 19 exemption has a life care contract as defined in that Act.
123123 20 (c) When a homestead exemption has been granted under this
124124 21 Section and the person qualifying subsequently becomes a
125125 22 resident of a facility licensed under the Assisted Living and
126126 23 Shared Housing Act, the Nursing Home Care Act, the Specialized
127127 24 Mental Health Rehabilitation Act of 2013, the ID/DD Community
128128 25 Care Act, or the MC/DD Act, the exemption shall continue so
129129 26 long as the residence continues to be occupied by the
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140140 1 qualifying person's spouse if the spouse is 65 years of age or
141141 2 older, or if the residence remains unoccupied but is still
142142 3 owned by the person qualified for the homestead exemption.
143143 4 (d) A person who will be 65 years of age during the current
144144 5 assessment year shall be eligible to apply for the homestead
145145 6 exemption during that assessment year. Application shall be
146146 7 made during the application period in effect for the county of
147147 8 his residence.
148148 9 (e) Beginning with assessment year 2003, for taxes payable
149149 10 in 2004, property that is first occupied as a residence after
150150 11 January 1 of any assessment year by a person who is eligible
151151 12 for the senior citizens homestead exemption under this Section
152152 13 must be granted a pro-rata exemption for the assessment year.
153153 14 The amount of the pro-rata exemption is the exemption allowed
154154 15 in the county under this Section divided by 365 and multiplied
155155 16 by the number of days during the assessment year the property
156156 17 is occupied as a residence by a person eligible for the
157157 18 exemption under this Section. The chief county assessment
158158 19 officer must adopt reasonable procedures to establish
159159 20 eligibility for this pro-rata exemption.
160160 21 (f) The assessor or chief county assessment officer may
161161 22 determine the eligibility of a life care facility to receive
162162 23 the benefits provided by this Section, by affidavit,
163163 24 application, visual inspection, questionnaire or other
164164 25 reasonable methods in order to ensure that the tax savings
165165 26 resulting from the exemption are credited by the management
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176176 1 firm to the apportioned tax liability of each qualifying
177177 2 resident. The assessor may request reasonable proof that the
178178 3 management firm has so credited the exemption.
179179 4 (g) The chief county assessment officer of each county
180180 5 with less than 3,000,000 inhabitants shall provide to each
181181 6 person allowed a homestead exemption under this Section a form
182182 7 to designate any other person to receive a duplicate of any
183183 8 notice of delinquency in the payment of taxes assessed and
184184 9 levied under this Code on the property of the person receiving
185185 10 the exemption. The duplicate notice shall be in addition to
186186 11 the notice required to be provided to the person receiving the
187187 12 exemption, and shall be given in the manner required by this
188188 13 Code. The person filing the request for the duplicate notice
189189 14 shall pay a fee of $5 to cover administrative costs to the
190190 15 supervisor of assessments, who shall then file the executed
191191 16 designation with the county collector. Notwithstanding any
192192 17 other provision of this Code to the contrary, the filing of
193193 18 such an executed designation requires the county collector to
194194 19 provide duplicate notices as indicated by the designation. A
195195 20 designation may be rescinded by the person who executed such
196196 21 designation at any time, in the manner and form required by the
197197 22 chief county assessment officer.
198198 23 (h) The assessor or chief county assessment officer may
199199 24 determine the eligibility of residential property to receive
200200 25 the homestead exemption provided by this Section by
201201 26 application, visual inspection, questionnaire or other
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212212 1 reasonable methods. The determination shall be made in
213213 2 accordance with guidelines established by the Department.
214214 3 (i) In counties with 3,000,000 or more inhabitants, for
215215 4 taxable years 2010 through 2018, each taxpayer who has been
216216 5 granted an exemption under this Section must reapply on an
217217 6 annual basis.
218218 7 If a reapplication is required, then the chief county
219219 8 assessment officer shall mail the application to the taxpayer
220220 9 at least 60 days prior to the last day of the application
221221 10 period for the county.
222222 11 For taxable years 2019 and thereafter, in counties with
223223 12 3,000,000 or more inhabitants, a taxpayer who has been granted
224224 13 an exemption under this Section need not reapply. However, if
225225 14 the property ceases to be qualified for the exemption under
226226 15 this Section in any year for which a reapplication is not
227227 16 required under this Section, then the owner of record of the
228228 17 property shall notify the chief county assessment officer that
229229 18 the property is no longer qualified. In addition, for taxable
230230 19 years 2019 and thereafter, the chief county assessment officer
231231 20 of a county with 3,000,000 or more inhabitants shall enter
232232 21 into an intergovernmental agreement with the county clerk of
233233 22 that county and the Department of Public Health, as well as any
234234 23 other appropriate governmental agency, to obtain information
235235 24 that documents the death of a taxpayer who has been granted an
236236 25 exemption under this Section. Notwithstanding any other
237237 26 provision of law, the county clerk and the Department of
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248248 1 Public Health shall provide that information to the chief
249249 2 county assessment officer. The Department of Public Health
250250 3 shall supply this information no less frequently than every
251251 4 calendar quarter. Information concerning the death of a
252252 5 taxpayer may be shared with the county treasurer. The chief
253253 6 county assessment officer shall also enter into a data
254254 7 exchange agreement with the Social Security Administration or
255255 8 its agent to obtain access to the information regarding deaths
256256 9 in possession of the Social Security Administration. The chief
257257 10 county assessment officer shall, subject to the notice
258258 11 requirements under subsection (m) of Section 9-275, terminate
259259 12 the exemption under this Section if the information obtained
260260 13 indicates that the property is no longer qualified for the
261261 14 exemption. In counties with 3,000,000 or more inhabitants, the
262262 15 assessor and the county clerk shall establish policies and
263263 16 practices for the regular exchange of information for the
264264 17 purpose of alerting the assessor whenever the transfer of
265265 18 ownership of any property receiving an exemption under this
266266 19 Section has occurred. When such a transfer occurs, the
267267 20 assessor shall mail a notice to the new owner of the property
268268 21 (i) informing the new owner that the exemption will remain in
269269 22 place through the year of the transfer, after which it will be
270270 23 canceled, and (ii) providing information pertaining to the
271271 24 rules for reapplying for the exemption if the owner qualifies.
272272 25 In counties with 3,000,000 or more inhabitants, the chief
273273 26 county assessment official shall conduct, by no later than
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284284 1 December 31 of the first year of each reassessment cycle, as
285285 2 determined by Section 9-220, a review of all exemptions
286286 3 granted under this Section for the preceding reassessment
287287 4 cycle under this Section. The review shall be designed to
288288 5 ascertain whether any senior homestead exemptions have been
289289 6 granted erroneously. If it is determined that a senior
290290 7 homestead exemption has been erroneously applied to a
291291 8 property, the chief county assessment officer shall make use
292292 9 of the appropriate provisions of Section 9-275 in relation to
293293 10 the property that received the erroneous homestead exemption.
294294 11 (j) In counties with less than 3,000,000 inhabitants, the
295295 12 county board may by resolution provide that if a person has
296296 13 been granted a homestead exemption under this Section, the
297297 14 person qualifying need not reapply for the exemption. In
298298 15 counties in which the county board passes such a resolution,
299299 16 the chief county assessment official shall, prior to the
300300 17 submission of the final abstract for the first year of each
301301 18 reassessment cycle, as determined by Section 9-215, review all
302302 19 exemptions granted for the preceding reassessment cycle under
303303 20 this Section. The review shall be designed to ascertain
304304 21 whether any senior homestead exemptions have been granted
305305 22 erroneously.
306306 23 In counties with less than 3,000,000 inhabitants, if the
307307 24 assessor or chief county assessment officer requires annual
308308 25 application for verification of eligibility for an exemption
309309 26 once granted under this Section, the application shall be
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320320 1 mailed to the taxpayer.
321321 2 (l) The assessor or chief county assessment officer shall
322322 3 notify each person who qualifies for an exemption under this
323323 4 Section that the person may also qualify for deferral of real
324324 5 estate taxes under the Senior Citizens Real Estate Tax
325325 6 Deferral Act. The notice shall set forth the qualifications
326326 7 needed for deferral of real estate taxes, the address and
327327 8 telephone number of county collector, and a statement that
328328 9 applications for deferral of real estate taxes may be obtained
329329 10 from the county collector.
330330 11 (m) Notwithstanding Sections 6 and 8 of the State Mandates
331331 12 Act, no reimbursement by the State is required for the
332332 13 implementation of any mandate created by this Section.
333333 14 (Source: P.A. 102-895, eff. 5-23-22; 103-592, eff. 1-1-25.)
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