Illinois 2025-2026 Regular Session

Illinois House Bill HB1614 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 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
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1614 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-168 35 ILCS 200/15-168
4	4	35 ILCS 200/15-168
5	5	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.
6	6	LRB104 05851 HLH 15882 b LRB104 05851 HLH 15882 b
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8	8	A BILL FOR
9	9	HB1614LRB104 05851 HLH 15882 b HB1614 LRB104 05851 HLH 15882 b
10	10	HB1614 LRB104 05851 HLH 15882 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 15-168 as follows:
16	16	6 (35 ILCS 200/15-168)
17	17	7 Sec. 15-168. Homestead exemption for persons with
18	18	8 disabilities.
19	19	9 (a) Beginning with taxable year 2007, an annual homestead
20	20	10 exemption is granted to persons with disabilities in the
21	21	11 amount of $2,000, except as provided in subsection (c), to be
22	22	12 deducted from the property's value as equalized or assessed by
23	23	13 the Department of Revenue. The person with a disability shall
24	24	14 receive the homestead exemption upon meeting the following
25	25	15 requirements:
26	26	16 (1) The property must be occupied as the primary
27	27	17 residence by the person with a disability.
28	28	18 (2) The person with a disability must be liable for
29	29	19 paying the real estate taxes on the property.
30	30	20 (3) The person with a disability must be an owner of
31	31	21 record of the property or have a legal or equitable
32	32	22 interest in the property as evidenced by a written
33	33	23 instrument. In the case of a leasehold interest in
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1614 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-168 35 ILCS 200/15-168
39	39	35 ILCS 200/15-168
40	40	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.
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43	43	A BILL FOR
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49	49	35 ILCS 200/15-168
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68	68	1 property, the lease must be for a single family residence.
69	69	2 A person who has a disability during the taxable year is
70	70	3 eligible to apply for this homestead exemption during that
71	71	4 taxable year. Application must be made during the application
72	72	5 period in effect for the county of residence. If a homestead
73	73	6 exemption has been granted under this Section and the person
74	74	7 awarded the exemption subsequently becomes a resident of a
75	75	8 facility licensed under the Nursing Home Care Act, the
76	76	9 Specialized Mental Health Rehabilitation Act of 2013, the
77	77	10 ID/DD Community Care Act, or the MC/DD Act, then the exemption
78	78	11 shall continue (i) so long as the residence continues to be
79	79	12 occupied by the qualifying person's spouse or (ii) if the
80	80	13 residence remains unoccupied but is still owned by the person
81	81	14 qualified for the homestead exemption.
82	82	15 (b) For the purposes of this Section, "person with a
83	83	16 disability" means a person unable to engage in any substantial
84	84	17 gainful activity by reason of a medically determinable
85	85	18 physical or mental impairment which can be expected to result
86	86	19 in death or has lasted or can be expected to last for a
87	87	20 continuous period of not less than 12 months. Persons with
88	88	21 disabilities filing claims under this Act shall submit proof
89	89	22 of disability in such form and manner as the Department shall
90	90	23 by rule and regulation prescribe. Proof that a claimant is
91	91	24 eligible to receive disability benefits under the Federal
92	92	25 Social Security Act shall constitute proof of disability for
93	93	26 purposes of this Act. Issuance of an Illinois Person with a
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104	104	1 Disability Identification Card stating that the claimant is
105	105	2 under a Class 2 disability, as defined in Section 4A of the
106	106	3 Illinois Identification Card Act, shall constitute proof that
107	107	4 the person named thereon is a person with a disability for
108	108	5 purposes of this Act. A person with a disability not covered
109	109	6 under the Federal Social Security Act and not presenting an
110	110	7 Illinois Person with a Disability Identification Card stating
111	111	8 that the claimant is under a Class 2 disability shall be
112	112	9 examined by a physician, optometrist (if the person qualifies
113	113	10 because of a visual disability), advanced practice registered
114	114	11 nurse, or physician assistant designated by the Department,
115	115	12 and his status as a person with a disability determined using
116	116	13 the same standards as used by the Social Security
117	117	14 Administration. The costs of any required examination shall be
118	118	15 borne by the claimant. An applicant who receives an exemption
119	119	16 under this Section and who submits documentation by the
120	120	17 examining physician, optometrist (if the person qualifies
121	121	18 because of a visual disability), advanced practice registered
122	122	19 nurse, or physician assistant that the applicant is totally
123	123	20 and permanently disabled need not be reexamined to receive the
124	124	21 exemption under this Section in a subsequent taxable year,
125	125	22 provided that (i) the applicant attaches the original
126	126	23 documentation of total and permanent disability to his or her
127	127	24 application in the subsequent taxable year, (ii) the exemption
128	128	25 has not been deemed erroneous since the last application, and
129	129	26 (iii) the claimant has not reported their ineligibility to
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140	140	1 receive the exemption.
141	141	2 (c) For land improved with (i) an apartment building owned
142	142	3 and operated as a cooperative or (ii) a life care facility as
143	143	4 defined under Section 2 of the Life Care Facilities Act that is
144	144	5 considered to be a cooperative, the maximum reduction from the
145	145	6 value of the property, as equalized or assessed by the
146	146	7 Department, shall be multiplied by the number of apartments or
147	147	8 units occupied by a person with a disability. The person with a
148	148	9 disability shall receive the homestead exemption upon meeting
149	149	10 the following requirements:
150	150	11 (1) The property must be occupied as the primary
151	151	12 residence by the person with a disability.
152	152	13 (2) The person with a disability must be liable by
153	153	14 contract with the owner or owners of record for paying the
154	154	15 apportioned property taxes on the property of the
155	155	16 cooperative or life care facility. In the case of a life
156	156	17 care facility, the person with a disability must be liable
157	157	18 for paying the apportioned property taxes under a life
158	158	19 care contract as defined in Section 2 of the Life Care
159	159	20 Facilities Act.
160	160	21 (3) The person with a disability must be an owner of
161	161	22 record of a legal or equitable interest in the cooperative
162	162	23 apartment building. A leasehold interest does not meet
163	163	24 this requirement.
164	164	25 If a homestead exemption is granted under this subsection, the
165	165	26 cooperative association or management firm shall credit the
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176	176	1 savings resulting from the exemption to the apportioned tax
177	177	2 liability of the qualifying person with a disability. The
178	178	3 chief county assessment officer may request reasonable proof
179	179	4 that the association or firm has properly credited the
180	180	5 exemption. A person who willfully refuses to credit an
181	181	6 exemption to the qualified person with a disability is guilty
182	182	7 of a Class B misdemeanor.
183	183	8 (d) The chief county assessment officer shall determine
184	184	9 the eligibility of property to receive the homestead exemption
185	185	10 according to guidelines established by the Department. After a
186	186	11 person has received an exemption under this Section, an annual
187	187	12 verification of eligibility for the exemption shall be mailed
188	188	13 to the taxpayer.
189	189	14 In counties with fewer than 3,000,000 inhabitants, the
190	190	15 chief county assessment officer shall provide to each person
191	191	16 granted a homestead exemption under this Section a form to
192	192	17 designate any other person to receive a duplicate of any
193	193	18 notice of delinquency in the payment of taxes assessed and
194	194	19 levied under this Code on the person's qualifying property.
195	195	20 The duplicate notice shall be in addition to the notice
196	196	21 required to be provided to the person receiving the exemption
197	197	22 and shall be given in the manner required by this Code. The
198	198	23 person filing the request for the duplicate notice shall pay
199	199	24 an administrative fee of $5 to the chief county assessment
200	200	25 officer. The assessment officer shall then file the executed
201	201	26 designation with the county collector, who shall issue the
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212	212	1 duplicate notices as indicated by the designation. A
213	213	2 designation may be rescinded by the person with a disability
214	214	3 in the manner required by the chief county assessment officer.
215	215	4 (d-5) Notwithstanding any other provision of law, each
216	216	5 chief county assessment officer may approve this exemption for
217	217	6 the 2020 taxable year, without application, for any property
218	218	7 that was approved for this exemption for the 2019 taxable
219	219	8 year, provided that:
220	220	9 (1) the county board has declared a local disaster as
221	221	10 provided in the Illinois Emergency Management Agency Act
222	222	11 related to the COVID-19 public health emergency;
223	223	12 (2) the owner of record of the property as of January
224	224	13 1, 2020 is the same as the owner of record of the property
225	225	14 as of January 1, 2019;
226	226	15 (3) the exemption for the 2019 taxable year has not
227	227	16 been determined to be an erroneous exemption as defined by
228	228	17 this Code; and
229	229	18 (4) the applicant for the 2019 taxable year has not
230	230	19 asked for the exemption to be removed for the 2019 or 2020
231	231	20 taxable years.
232	232	21 (d-10) Notwithstanding any other provision of law, each
233	233	22 chief county assessment officer may approve this exemption for
234	234	23 the 2021 taxable year, without application, for any property
235	235	24 that was approved for this exemption for the 2020 taxable
236	236	25 year, if:
237	237	26 (1) the county board has declared a local disaster as
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248	248	1 provided in the Illinois Emergency Management Agency Act
249	249	2 related to the COVID-19 public health emergency;
250	250	3 (2) the owner of record of the property as of January
251	251	4 1, 2021 is the same as the owner of record of the property
252	252	5 as of January 1, 2020;
253	253	6 (3) the exemption for the 2020 taxable year has not
254	254	7 been determined to be an erroneous exemption as defined by
255	255	8 this Code; and
256	256	9 (4) the taxpayer for the 2020 taxable year has not
257	257	10 asked for the exemption to be removed for the 2020 or 2021
258	258	11 taxable years.
259	259	12 (d-15) For taxable years 2022 through 2027, in any county
260	260	13 of more than 3,000,000 residents, and in any other county
261	261	14 where the county board has authorized such action by ordinance
262	262	15 or resolution, a chief county assessment officer may renew
263	263	16 this exemption for any person who applied for the exemption
264	264	17 and presented proof of eligibility, as described in subsection
265	265	18 (b), without an annual application as required under
266	266	19 subsection (d). A chief county assessment officer shall not
267	267	20 automatically renew an exemption under this subsection if: the
268	268	21 physician, advanced practice registered nurse, optometrist, or
269	269	22 physician assistant who examined the claimant determined that
270	270	23 the disability is not expected to continue for 12 months or
271	271	24 more; the exemption has been deemed erroneous since the last
272	272	25 application; or the claimant has reported their ineligibility
273	273	26 to receive the exemption. A chief county assessment officer
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