Illinois 2025-2026 Regular Session

Illinois House Bill HB1701 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 HB1701 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased in each taxable year by the annual cost of living adjustment, if any, in Social Security and Supplemental Security Income benefits that takes effect in that taxable year. Effective immediately. LRB104 05876 HLH 15907 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1701 Introduced , by Rep. Nabeela Syed SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased in each taxable year by the annual cost of living adjustment, if any, in Social Security and Supplemental Security Income benefits that takes effect in that taxable year. Effective immediately. LRB104 05876 HLH 15907 b LRB104 05876 HLH 15907 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1701 Introduced , by Rep. Nabeela Syed 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 the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased in each taxable year by the annual cost of living adjustment, if any, in Social Security and Supplemental Security Income benefits that takes effect in that taxable year. Effective immediately.
6	6	LRB104 05876 HLH 15907 b LRB104 05876 HLH 15907 b
7	7	LRB104 05876 HLH 15907 b
8	8	A BILL FOR
9	9	HB1701LRB104 05876 HLH 15907 b HB1701 LRB104 05876 HLH 15907 b
10	10	HB1701 LRB104 05876 HLH 15907 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 HB1701 Introduced , by Rep. Nabeela Syed 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 the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased in each taxable year by the annual cost of living adjustment, if any, in Social Security and Supplemental Security Income benefits that takes effect in that taxable year. Effective immediately.
41	41	LRB104 05876 HLH 15907 b LRB104 05876 HLH 15907 b
42	42	LRB104 05876 HLH 15907 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, the maximum
150	150	11 income limitation for the immediately preceding taxable
151	151	12 year, increased by the annual cost of living adjustment,
152	152	13 if any, in Social Security and Supplemental Security
153	153	14 Income benefits that takes effect in that taxable year.
154	154	15 As an alternative income valuation, a homeowner who is
155	155	16 enrolled in any of the following programs may be presumed to
156	156	17 have household income that does not exceed the maximum income
157	157	18 limitation for that tax year as required by this Section: Aid
158	158	19 to the Aged, Blind or Disabled (AABD) Program or the
159	159	20 Supplemental Nutrition Assistance Program (SNAP), both of
160	160	21 which are administered by the Department of Human Services;
161	161	22 the Low Income Home Energy Assistance Program (LIHEAP), which
162	162	23 is administered by the Department of Commerce and Economic
163	163	24 Opportunity; The Benefit Access program, which is administered
164	164	25 by the Department on Aging; and the Senior Citizens Real
165	165	26 Estate Tax Deferral Program.
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176	176	1 A chief county assessment officer may indicate that he or
177	177	2 she has verified an applicant's income eligibility for this
178	178	3 exemption but may not report which program or programs, if
179	179	4 any, enroll the applicant. Release of personal information
180	180	5 submitted pursuant to this Section shall be deemed an
181	181	6 unwarranted invasion of personal privacy under the Freedom of
182	182	7 Information Act.
183	183	8 "Residence" means the principal dwelling place and
184	184	9 appurtenant structures used for residential purposes in this
185	185	10 State occupied on January 1 of the taxable year by a household
186	186	11 and so much of the surrounding land, constituting the parcel
187	187	12 upon which the dwelling place is situated, as is used for
188	188	13 residential purposes. If the Chief County Assessment Officer
189	189	14 has established a specific legal description for a portion of
190	190	15 property constituting the residence, then that portion of
191	191	16 property shall be deemed the residence for the purposes of
192	192	17 this Section.
193	193	18 "Taxable year" means the calendar year during which ad
194	194	19 valorem property taxes payable in the next succeeding year are
195	195	20 levied.
196	196	21 (c) Beginning in taxable year 1994, a low-income senior
197	197	22 citizens assessment freeze homestead exemption is granted for
198	198	23 real property that is improved with a permanent structure that
199	199	24 is occupied as a residence by an applicant who (i) is 65 years
200	200	25 of age or older during the taxable year, (ii) has a household
201	201	26 income that does not exceed the maximum income limitation,
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212	212	1 (iii) is liable for paying real property taxes on the
213	213	2 property, and (iv) is an owner of record of the property or has
214	214	3 a legal or equitable interest in the property as evidenced by a
215	215	4 written instrument. This homestead exemption shall also apply
216	216	5 to a leasehold interest in a parcel of property improved with a
217	217	6 permanent structure that is a single family residence that is
218	218	7 occupied as a residence by a person who (i) is 65 years of age
219	219	8 or older during the taxable year, (ii) has a household income
220	220	9 that does not exceed the maximum income limitation, (iii) has
221	221	10 a legal or equitable ownership interest in the property as
222	222	11 lessee, and (iv) is liable for the payment of real property
223	223	12 taxes on that property.
224	224	13 In counties of 3,000,000 or more inhabitants, the amount
225	225	14 of the exemption for all taxable years is the equalized
226	226	15 assessed value of the residence in the taxable year for which
227	227	16 application is made minus the base amount. In all other
228	228	17 counties, the amount of the exemption is as follows: (i)
229	229	18 through taxable year 2005 and for taxable year 2007 and
230	230	19 thereafter, the amount of this exemption shall be the
231	231	20 equalized assessed value of the residence in the taxable year
232	232	21 for which application is made minus the base amount; and (ii)
233	233	22 for taxable year 2006, the amount of the exemption is as
234	234	23 follows:
235	235	24 (1) For an applicant who has a household income of
236	236	25 $45,000 or less, the amount of the exemption is the
237	237	26 equalized assessed value of the residence in the taxable
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248	248	1 year for which application is made minus the base amount.
249	249	2 (2) For an applicant who has a household income
250	250	3 exceeding $45,000 but not exceeding $46,250, the amount of
251	251	4 the exemption is (i) the equalized assessed value of the
252	252	5 residence in the taxable year for which application is
253	253	6 made minus the base amount (ii) multiplied by 0.8.
254	254	7 (3) For an applicant who has a household income
255	255	8 exceeding $46,250 but not exceeding $47,500, the amount of
256	256	9 the exemption is (i) the equalized assessed value of the
257	257	10 residence in the taxable year for which application is
258	258	11 made minus the base amount (ii) multiplied by 0.6.
259	259	12 (4) For an applicant who has a household income
260	260	13 exceeding $47,500 but not exceeding $48,750, the amount of
261	261	14 the exemption is (i) the equalized assessed value of the
262	262	15 residence in the taxable year for which application is
263	263	16 made minus the base amount (ii) multiplied by 0.4.
264	264	17 (5) For an applicant who has a household income
265	265	18 exceeding $48,750 but not exceeding $50,000, the amount of
266	266	19 the exemption is (i) the equalized assessed value of the
267	267	20 residence in the taxable year for which application is
268	268	21 made minus the base amount (ii) multiplied by 0.2.
269	269	22 When the applicant is a surviving spouse of an applicant
270	270	23 for a prior year for the same residence for which an exemption
271	271	24 under this Section has been granted, the base year and base
272	272	25 amount for that residence are the same as for the applicant for
273	273	26 the prior year.
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284	284	1 Each year at the time the assessment books are certified
285	285	2 to the County Clerk, the Board of Review or Board of Appeals
286	286	3 shall give to the County Clerk a list of the assessed values of
287	287	4 improvements on each parcel qualifying for this exemption that
288	288	5 were added after the base year for this parcel and that
289	289	6 increased the assessed value of the property.
290	290	7 In the case of land improved with an apartment building
291	291	8 owned and operated as a cooperative or a building that is a
292	292	9 life care facility that qualifies as a cooperative, the
293	293	10 maximum reduction from the equalized assessed value of the
294	294	11 property is limited to the sum of the reductions calculated
295	295	12 for each unit occupied as a residence by a person or persons
296	296	13 (i) 65 years of age or older, (ii) with a household income that
297	297	14 does not exceed the maximum income limitation, (iii) who is
298	298	15 liable, by contract with the owner or owners of record, for
299	299	16 paying real property taxes on the property, and (iv) who is an
300	300	17 owner of record of a legal or equitable interest in the
301	301	18 cooperative apartment building, other than a leasehold
302	302	19 interest. In the instance of a cooperative where a homestead
303	303	20 exemption has been granted under this Section, the cooperative
304	304	21 association or its management firm shall credit the savings
305	305	22 resulting from that exemption only to the apportioned tax
306	306	23 liability of the owner who qualified for the exemption. Any
307	307	24 person who willfully refuses to credit that savings to an
308	308	25 owner who qualifies for the exemption is guilty of a Class B
309	309	26 misdemeanor.
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320	320	1 When a homestead exemption has been granted under this
321	321	2 Section and an applicant then becomes a resident of a facility
322	322	3 licensed under the Assisted Living and Shared Housing Act, the
323	323	4 Nursing Home Care Act, the Specialized Mental Health
324	324	5 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
325	325	6 the MC/DD Act, the exemption shall be granted in subsequent
326	326	7 years so long as the residence (i) continues to be occupied by
327	327	8 the qualified applicant's spouse or (ii) if remaining
328	328	9 unoccupied, is still owned by the qualified applicant for the
329	329	10 homestead exemption.
330	330	11 Beginning January 1, 1997, when an individual dies who
331	331	12 would have qualified for an exemption under this Section, and
332	332	13 the surviving spouse does not independently qualify for this
333	333	14 exemption because of age, the exemption under this Section
334	334	15 shall be granted to the surviving spouse for the taxable year
335	335	16 preceding and the taxable year of the death, provided that,
336	336	17 except for age, the surviving spouse meets all other
337	337	18 qualifications for the granting of this exemption for those
338	338	19 years.
339	339	20 When married persons maintain separate residences, the
340	340	21 exemption provided for in this Section may be claimed by only
341	341	22 one of such persons and for only one residence.
342	342	23 For taxable year 1994 only, in counties having less than
343	343	24 3,000,000 inhabitants, to receive the exemption, a person
344	344	25 shall submit an application by February 15, 1995 to the Chief
345	345	26 County Assessment Officer of the county in which the property
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356	356	1 is located. In counties having 3,000,000 or more inhabitants,
357	357	2 for taxable year 1994 and all subsequent taxable years, to
358	358	3 receive the exemption, a person may submit an application to
359	359	4 the Chief County Assessment Officer of the county in which the
360	360	5 property is located during such period as may be specified by
361	361	6 the Chief County Assessment Officer. The Chief County
362	362	7 Assessment Officer in counties of 3,000,000 or more
363	363	8 inhabitants shall annually give notice of the application
364	364	9 period by mail or by publication. In counties having less than
365	365	10 3,000,000 inhabitants, beginning with taxable year 1995 and
366	366	11 thereafter, to receive the exemption, a person shall submit an
367	367	12 application by July 1 of each taxable year to the Chief County
368	368	13 Assessment Officer of the county in which the property is
369	369	14 located. A county may, by ordinance, establish a date for
370	370	15 submission of applications that is different than July 1. The
371	371	16 applicant shall submit with the application an affidavit of
372	372	17 the applicant's total household income, age, marital status
373	373	18 (and if married the name and address of the applicant's
374	374	19 spouse, if known), and principal dwelling place of members of
375	375	20 the household on January 1 of the taxable year. The Department
376	376	21 shall establish, by rule, a method for verifying the accuracy
377	377	22 of affidavits filed by applicants under this Section, and the
378	378	23 Chief County Assessment Officer may conduct audits of any
379	379	24 taxpayer claiming an exemption under this Section to verify
380	380	25 that the taxpayer is eligible to receive the exemption. Each
381	381	26 application shall contain or be verified by a written
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392	392	1 declaration that it is made under the penalties of perjury. A
393	393	2 taxpayer's signing a fraudulent application under this Act is
394	394	3 perjury, as defined in Section 32-2 of the Criminal Code of
395	395	4 2012. The applications shall be clearly marked as applications
396	396	5 for the Low-Income Senior Citizens Assessment Freeze Homestead
397	397	6 Exemption and must contain a notice that any taxpayer who
398	398	7 receives the exemption is subject to an audit by the Chief
399	399	8 County Assessment Officer.
400	400	9 Notwithstanding any other provision to the contrary, in
401	401	10 counties having fewer than 3,000,000 inhabitants, if an
402	402	11 applicant fails to file the application required by this
403	403	12 Section in a timely manner and this failure to file is due to a
404	404	13 mental or physical condition sufficiently severe so as to
405	405	14 render the applicant incapable of filing the application in a
406	406	15 timely manner, the Chief County Assessment Officer may extend
407	407	16 the filing deadline for a period of 30 days after the applicant
408	408	17 regains the capability to file the application, but in no case
409	409	18 may the filing deadline be extended beyond 3 months of the
410	410	19 original filing deadline. In order to receive the extension
411	411	20 provided in this paragraph, the applicant shall provide the
412	412	21 Chief County Assessment Officer with a signed statement from
413	413	22 the applicant's physician, advanced practice registered nurse,
414	414	23 or physician assistant stating the nature and extent of the
415	415	24 condition, that, in the physician's, advanced practice
416	416	25 registered nurse's, or physician assistant's opinion, the
417	417	26 condition was so severe that it rendered the applicant
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428	428	1 incapable of filing the application in a timely manner, and
429	429	2 the date on which the applicant regained the capability to
430	430	3 file the application.
431	431	4 Beginning January 1, 1998, notwithstanding any other
432	432	5 provision to the contrary, in counties having fewer than
433	433	6 3,000,000 inhabitants, if an applicant fails to file the
434	434	7 application required by this Section in a timely manner and
435	435	8 this failure to file is due to a mental or physical condition
436	436	9 sufficiently severe so as to render the applicant incapable of
437	437	10 filing the application in a timely manner, the Chief County
438	438	11 Assessment Officer may extend the filing deadline for a period
439	439	12 of 3 months. In order to receive the extension provided in this
440	440	13 paragraph, the applicant shall provide the Chief County
441	441	14 Assessment Officer with a signed statement from the
442	442	15 applicant's physician, advanced practice registered nurse, or
443	443	16 physician assistant stating the nature and extent of the
444	444	17 condition, and that, in the physician's, advanced practice
445	445	18 registered nurse's, or physician assistant's opinion, the
446	446	19 condition was so severe that it rendered the applicant
447	447	20 incapable of filing the application in a timely manner.
448	448	21 In counties having less than 3,000,000 inhabitants, if an
449	449	22 applicant was denied an exemption in taxable year 1994 and the
450	450	23 denial occurred due to an error on the part of an assessment
451	451	24 official, or his or her agent or employee, then beginning in
452	452	25 taxable year 1997 the applicant's base year, for purposes of
453	453	26 determining the amount of the exemption, shall be 1993 rather
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464	464	1 than 1994. In addition, in taxable year 1997, the applicant's
465	465	2 exemption shall also include an amount equal to (i) the amount
466	466	3 of any exemption denied to the applicant in taxable year 1995
467	467	4 as a result of using 1994, rather than 1993, as the base year,
468	468	5 (ii) the amount of any exemption denied to the applicant in
469	469	6 taxable year 1996 as a result of using 1994, rather than 1993,
470	470	7 as the base year, and (iii) the amount of the exemption
471	471	8 erroneously denied for taxable year 1994.
472	472	9 For purposes of this Section, a person who will be 65 years
473	473	10 of age during the current taxable year shall be eligible to
474	474	11 apply for the homestead exemption during that taxable year.
475	475	12 Application shall be made during the application period in
476	476	13 effect for the county of his or her residence.
477	477	14 The Chief County Assessment Officer may determine the
478	478	15 eligibility of a life care facility that qualifies as a
479	479	16 cooperative to receive the benefits provided by this Section
480	480	17 by use of an affidavit, application, visual inspection,
481	481	18 questionnaire, or other reasonable method in order to insure
482	482	19 that the tax savings resulting from the exemption are credited
483	483	20 by the management firm to the apportioned tax liability of
484	484	21 each qualifying resident. The Chief County Assessment Officer
485	485	22 may request reasonable proof that the management firm has so
486	486	23 credited that exemption.
487	487	24 Except as provided in this Section, all information
488	488	25 received by the chief county assessment officer or the
489	489	26 Department from applications filed under this Section, or from
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500	500	1 any investigation conducted under the provisions of this
501	501	2 Section, shall be confidential, except for official purposes
502	502	3 or pursuant to official procedures for collection of any State
503	503	4 or local tax or enforcement of any civil or criminal penalty or
504	504	5 sanction imposed by this Act or by any statute or ordinance
505	505	6 imposing a State or local tax. Any person who divulges any such
506	506	7 information in any manner, except in accordance with a proper
507	507	8 judicial order, is guilty of a Class A misdemeanor.
508	508	9 Nothing contained in this Section shall prevent the
509	509	10 Director or chief county assessment officer from publishing or
510	510	11 making available reasonable statistics concerning the
511	511	12 operation of the exemption contained in this Section in which
512	512	13 the contents of claims are grouped into aggregates in such a
513	513	14 way that information contained in any individual claim shall
514	514	15 not be disclosed.
515	515	16 Notwithstanding any other provision of law, for taxable
516	516	17 year 2017 and thereafter, in counties of 3,000,000 or more
517	517	18 inhabitants, the amount of the exemption shall be the greater
518	518	19 of (i) the amount of the exemption otherwise calculated under
519	519	20 this Section or (ii) $2,000.
520	520	21 (c-5) Notwithstanding any other provision of law, each
521	521	22 chief county assessment officer may approve this exemption for
522	522	23 the 2020 taxable year, without application, for any property
523	523	24 that was approved for this exemption for the 2019 taxable
524	524	25 year, provided that:
525	525	26 (1) the county board has declared a local disaster as
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536	536	1 provided in the Illinois Emergency Management Agency Act
537	537	2 related to the COVID-19 public health emergency;
538	538	3 (2) the owner of record of the property as of January
539	539	4 1, 2020 is the same as the owner of record of the property
540	540	5 as of January 1, 2019;
541	541	6 (3) the exemption for the 2019 taxable year has not
542	542	7 been determined to be an erroneous exemption as defined by
543	543	8 this Code; and
544	544	9 (4) the applicant for the 2019 taxable year has not
545	545	10 asked for the exemption to be removed for the 2019 or 2020
546	546	11 taxable years.
547	547	12 Nothing in this subsection shall preclude or impair the
548	548	13 authority of a chief county assessment officer to conduct
549	549	14 audits of any taxpayer claiming an exemption under this
550	550	15 Section to verify that the taxpayer is eligible to receive the
551	551	16 exemption as provided elsewhere in this Section.
552	552	17 (c-10) Notwithstanding any other provision of law, each
553	553	18 chief county assessment officer may approve this exemption for
554	554	19 the 2021 taxable year, without application, for any property
555	555	20 that was approved for this exemption for the 2020 taxable
556	556	21 year, if:
557	557	22 (1) the county board has declared a local disaster as
558	558	23 provided in the Illinois Emergency Management Agency Act
559	559	24 related to the COVID-19 public health emergency;
560	560	25 (2) the owner of record of the property as of January
561	561	26 1, 2021 is the same as the owner of record of the property
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572	572	1 as of January 1, 2020;
573	573	2 (3) the exemption for the 2020 taxable year has not
574	574	3 been determined to be an erroneous exemption as defined by
575	575	4 this Code; and
576	576	5 (4) the taxpayer for the 2020 taxable year has not
577	577	6 asked for the exemption to be removed for the 2020 or 2021
578	578	7 taxable years.
579	579	8 Nothing in this subsection shall preclude or impair the
580	580	9 authority of a chief county assessment officer to conduct
581	581	10 audits of any taxpayer claiming an exemption under this
582	582	11 Section to verify that the taxpayer is eligible to receive the
583	583	12 exemption as provided elsewhere in this Section.
584	584	13 (d) Each Chief County Assessment Officer shall annually
585	585	14 publish a notice of availability of the exemption provided
586	586	15 under this Section. The notice shall be published at least 60
587	587	16 days but no more than 75 days prior to the date on which the
588	588	17 application must be submitted to the Chief County Assessment
589	589	18 Officer of the county in which the property is located. The
590	590	19 notice shall appear in a newspaper of general circulation in
591	591	20 the county.
592	592	21 Notwithstanding Sections 6 and 8 of the State Mandates
593	593	22 Act, no reimbursement by the State is required for the
594	594	23 implementation of any mandate created by this Section.
595	595	24 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
596	596	25 102-895, eff. 5-23-22.)
597	597	26 Section 99. Effective date. This Act takes effect upon
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