104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1614 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 Amends the Property Tax Code. Provides that an applicant who receives the homestead exemption for persons with disabilities and who submits documentation by the examining provider that the applicant is totally and permanently disabled need not be reexamined to receive the exemption in a subsequent taxable year, provided that (i) the applicant attaches the original documentation of total and permanent disability to his or her application in the subsequent taxable year, (ii) the exemption has not been deemed erroneous since the last application, and (iii) the claimant has not reported their ineligibility to receive the exemption. LRB104 05851 HLH 15882 b A BILL FOR 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1614 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-168 35 ILCS 200/15-168 Amends the Property Tax Code. Provides that an applicant who receives the homestead exemption for persons with disabilities and who submits documentation by the examining provider that the applicant is totally and permanently disabled need not be reexamined to receive the exemption in a subsequent taxable year, provided that (i) the applicant attaches the original documentation of total and permanent disability to his or her application in the subsequent taxable year, (ii) the exemption has not been deemed erroneous since the last application, and (iii) the claimant has not reported their ineligibility to receive the exemption. LRB104 05851 HLH 15882 b LRB104 05851 HLH 15882 b A BILL FOR
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1614 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-168 35 ILCS 200/15-168
35 ILCS 200/15-168
Amends the Property Tax Code. Provides that an applicant who receives the homestead exemption for persons with disabilities and who submits documentation by the examining provider that the applicant is totally and permanently disabled need not be reexamined to receive the exemption in a subsequent taxable year, provided that (i) the applicant attaches the original documentation of total and permanent disability to his or her application in the subsequent taxable year, (ii) the exemption has not been deemed erroneous since the last application, and (iii) the claimant has not reported their ineligibility to receive the exemption.
LRB104 05851 HLH 15882 b LRB104 05851 HLH 15882 b
LRB104 05851 HLH 15882 b
A BILL FOR
HB1614LRB104 05851 HLH 15882 b HB1614 LRB104 05851 HLH 15882 b
HB1614 LRB104 05851 HLH 15882 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 15-168 as follows:
6 (35 ILCS 200/15-168)
7 Sec. 15-168. Homestead exemption for persons with
8 disabilities.
9 (a) Beginning with taxable year 2007, an annual homestead
10 exemption is granted to persons with disabilities in the
11 amount of $2,000, except as provided in subsection (c), to be
12 deducted from the property's value as equalized or assessed by
13 the Department of Revenue. The person with a disability shall
14 receive the homestead exemption upon meeting the following
15 requirements:
16 (1) The property must be occupied as the primary
17 residence by the person with a disability.
18 (2) The person with a disability must be liable for
19 paying the real estate taxes on the property.
20 (3) The person with a disability must be an owner of
21 record of the property or have a legal or equitable
22 interest in the property as evidenced by a written
23 instrument. In the case of a leasehold interest in
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1614 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-168 35 ILCS 200/15-168
35 ILCS 200/15-168
Amends the Property Tax Code. Provides that an applicant who receives the homestead exemption for persons with disabilities and who submits documentation by the examining provider that the applicant is totally and permanently disabled need not be reexamined to receive the exemption in a subsequent taxable year, provided that (i) the applicant attaches the original documentation of total and permanent disability to his or her application in the subsequent taxable year, (ii) the exemption has not been deemed erroneous since the last application, and (iii) the claimant has not reported their ineligibility to receive the exemption.
LRB104 05851 HLH 15882 b LRB104 05851 HLH 15882 b
LRB104 05851 HLH 15882 b
A BILL FOR
35 ILCS 200/15-168
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1 property, the lease must be for a single family residence.
2 A person who has a disability during the taxable year is
3 eligible to apply for this homestead exemption during that
4 taxable year. Application must be made during the application
5 period in effect for the county of residence. If a homestead
6 exemption has been granted under this Section and the person
7 awarded the exemption subsequently becomes a resident of a
8 facility licensed under the Nursing Home Care Act, the
9 Specialized Mental Health Rehabilitation Act of 2013, the
10 ID/DD Community Care Act, or the MC/DD Act, then the exemption
11 shall continue (i) so long as the residence continues to be
12 occupied by the qualifying person's spouse or (ii) if the
13 residence remains unoccupied but is still owned by the person
14 qualified for the homestead exemption.
15 (b) For the purposes of this Section, "person with a
16 disability" means a person unable to engage in any substantial
17 gainful activity by reason of a medically determinable
18 physical or mental impairment which can be expected to result
19 in death or has lasted or can be expected to last for a
20 continuous period of not less than 12 months. Persons with
21 disabilities filing claims under this Act shall submit proof
22 of disability in such form and manner as the Department shall
23 by rule and regulation prescribe. Proof that a claimant is
24 eligible to receive disability benefits under the Federal
25 Social Security Act shall constitute proof of disability for
26 purposes of this Act. Issuance of an Illinois Person with a
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1 Disability Identification Card stating that the claimant is
2 under a Class 2 disability, as defined in Section 4A of the
3 Illinois Identification Card Act, shall constitute proof that
4 the person named thereon is a person with a disability for
5 purposes of this Act. A person with a disability not covered
6 under the Federal Social Security Act and not presenting an
7 Illinois Person with a Disability Identification Card stating
8 that the claimant is under a Class 2 disability shall be
9 examined by a physician, optometrist (if the person qualifies
10 because of a visual disability), advanced practice registered
11 nurse, or physician assistant designated by the Department,
12 and his status as a person with a disability determined using
13 the same standards as used by the Social Security
14 Administration. The costs of any required examination shall be
15 borne by the claimant. An applicant who receives an exemption
16 under this Section and who submits documentation by the
17 examining physician, optometrist (if the person qualifies
18 because of a visual disability), advanced practice registered
19 nurse, or physician assistant that the applicant is totally
20 and permanently disabled need not be reexamined to receive the
21 exemption under this Section in a subsequent taxable year,
22 provided that (i) the applicant attaches the original
23 documentation of total and permanent disability to his or her
24 application in the subsequent taxable year, (ii) the exemption
25 has not been deemed erroneous since the last application, and
26 (iii) the claimant has not reported their ineligibility to
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1 receive the exemption.
2 (c) For land improved with (i) an apartment building owned
3 and operated as a cooperative or (ii) a life care facility as
4 defined under Section 2 of the Life Care Facilities Act that is
5 considered to be a cooperative, the maximum reduction from the
6 value of the property, as equalized or assessed by the
7 Department, shall be multiplied by the number of apartments or
8 units occupied by a person with a disability. The person with a
9 disability shall receive the homestead exemption upon meeting
10 the following requirements:
11 (1) The property must be occupied as the primary
12 residence by the person with a disability.
13 (2) The person with a disability must be liable by
14 contract with the owner or owners of record for paying the
15 apportioned property taxes on the property of the
16 cooperative or life care facility. In the case of a life
17 care facility, the person with a disability must be liable
18 for paying the apportioned property taxes under a life
19 care contract as defined in Section 2 of the Life Care
20 Facilities Act.
21 (3) The person with a disability must be an owner of
22 record of a legal or equitable interest in the cooperative
23 apartment building. A leasehold interest does not meet
24 this requirement.
25 If a homestead exemption is granted under this subsection, the
26 cooperative association or management firm shall credit the
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1 savings resulting from the exemption to the apportioned tax
2 liability of the qualifying person with a disability. The
3 chief county assessment officer may request reasonable proof
4 that the association or firm has properly credited the
5 exemption. A person who willfully refuses to credit an
6 exemption to the qualified person with a disability is guilty
7 of a Class B misdemeanor.
8 (d) The chief county assessment officer shall determine
9 the eligibility of property to receive the homestead exemption
10 according to guidelines established by the Department. After a
11 person has received an exemption under this Section, an annual
12 verification of eligibility for the exemption shall be mailed
13 to the taxpayer.
14 In counties with fewer than 3,000,000 inhabitants, the
15 chief county assessment officer shall provide to each person
16 granted a homestead exemption under this Section a form to
17 designate any other person to receive a duplicate of any
18 notice of delinquency in the payment of taxes assessed and
19 levied under this Code on the person's qualifying property.
20 The duplicate notice shall be in addition to the notice
21 required to be provided to the person receiving the exemption
22 and shall be given in the manner required by this Code. The
23 person filing the request for the duplicate notice shall pay
24 an administrative fee of $5 to the chief county assessment
25 officer. The assessment officer shall then file the executed
26 designation with the county collector, who shall issue the
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1 duplicate notices as indicated by the designation. A
2 designation may be rescinded by the person with a disability
3 in the manner required by the chief county assessment officer.
4 (d-5) Notwithstanding any other provision of law, each
5 chief county assessment officer may approve this exemption for
6 the 2020 taxable year, without application, for any property
7 that was approved for this exemption for the 2019 taxable
8 year, provided that:
9 (1) the county board has declared a local disaster as
10 provided in the Illinois Emergency Management Agency Act
11 related to the COVID-19 public health emergency;
12 (2) the owner of record of the property as of January
13 1, 2020 is the same as the owner of record of the property
14 as of January 1, 2019;
15 (3) the exemption for the 2019 taxable year has not
16 been determined to be an erroneous exemption as defined by
17 this Code; and
18 (4) the applicant for the 2019 taxable year has not
19 asked for the exemption to be removed for the 2019 or 2020
20 taxable years.
21 (d-10) Notwithstanding any other provision of law, each
22 chief county assessment officer may approve this exemption for
23 the 2021 taxable year, without application, for any property
24 that was approved for this exemption for the 2020 taxable
25 year, if:
26 (1) the county board has declared a local disaster as
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1 provided in the Illinois Emergency Management Agency Act
2 related to the COVID-19 public health emergency;
3 (2) the owner of record of the property as of January
4 1, 2021 is the same as the owner of record of the property
5 as of January 1, 2020;
6 (3) the exemption for the 2020 taxable year has not
7 been determined to be an erroneous exemption as defined by
8 this Code; and
9 (4) the taxpayer for the 2020 taxable year has not
10 asked for the exemption to be removed for the 2020 or 2021
11 taxable years.
12 (d-15) For taxable years 2022 through 2027, in any county
13 of more than 3,000,000 residents, and in any other county
14 where the county board has authorized such action by ordinance
15 or resolution, a chief county assessment officer may renew
16 this exemption for any person who applied for the exemption
17 and presented proof of eligibility, as described in subsection
18 (b), without an annual application as required under
19 subsection (d). A chief county assessment officer shall not
20 automatically renew an exemption under this subsection if: the
21 physician, advanced practice registered nurse, optometrist, or
22 physician assistant who examined the claimant determined that
23 the disability is not expected to continue for 12 months or
24 more; the exemption has been deemed erroneous since the last
25 application; or the claimant has reported their ineligibility
26 to receive the exemption. A chief county assessment officer
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