104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1757 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that property that receives a low-income senior citizens assessment freeze homestead exemption may continue to receive a partial exemption for each of the 4 succeeding taxable years even if the applicant for the exemption would not otherwise qualify for the exemption in the current taxable year because the applicant's household income for the current taxable year exceeds the maximum income limitation. Effective immediately. LRB104 04820 HLH 14847 b A BILL FOR 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1757 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that property that receives a low-income senior citizens assessment freeze homestead exemption may continue to receive a partial exemption for each of the 4 succeeding taxable years even if the applicant for the exemption would not otherwise qualify for the exemption in the current taxable year because the applicant's household income for the current taxable year exceeds the maximum income limitation. Effective immediately. LRB104 04820 HLH 14847 b LRB104 04820 HLH 14847 b A BILL FOR
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1757 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-172 35 ILCS 200/15-172
35 ILCS 200/15-172
Amends the Property Tax Code. Provides that property that receives a low-income senior citizens assessment freeze homestead exemption may continue to receive a partial exemption for each of the 4 succeeding taxable years even if the applicant for the exemption would not otherwise qualify for the exemption in the current taxable year because the applicant's household income for the current taxable year exceeds the maximum income limitation. Effective immediately.
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A BILL FOR
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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 15-172 as follows:
6 (35 ILCS 200/15-172)
7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
8 Homestead Exemption.
9 (a) This Section may be cited as the Low-Income Senior
10 Citizens Assessment Freeze Homestead Exemption.
11 (b) As used in this Section:
12 "Applicant" means an individual who has filed an
13 application under this Section.
14 "Base amount" means the base year equalized assessed value
15 of the residence plus the first year's equalized assessed
16 value of any added improvements which increased the assessed
17 value of the residence after the base year.
18 "Base year" means the taxable year prior to the taxable
19 year for which the applicant first qualifies and applies for
20 the exemption provided that in the prior taxable year the
21 property was improved with a permanent structure that was
22 occupied as a residence by the applicant who was liable for
23 paying real property taxes on the property and who was either
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB1757 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-172 35 ILCS 200/15-172
35 ILCS 200/15-172
Amends the Property Tax Code. Provides that property that receives a low-income senior citizens assessment freeze homestead exemption may continue to receive a partial exemption for each of the 4 succeeding taxable years even if the applicant for the exemption would not otherwise qualify for the exemption in the current taxable year because the applicant's household income for the current taxable year exceeds the maximum income limitation. Effective immediately.
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A BILL FOR
35 ILCS 200/15-172
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1 (i) an owner of record of the property or had legal or
2 equitable interest in the property as evidenced by a written
3 instrument or (ii) had a legal or equitable interest as a
4 lessee in the parcel of property that was single family
5 residence. If in any subsequent taxable year for which the
6 applicant applies and qualifies for the exemption the
7 equalized assessed value of the residence is less than the
8 equalized assessed value in the existing base year (provided
9 that such equalized assessed value is not based on an assessed
10 value that results from a temporary irregularity in the
11 property that reduces the assessed value for one or more
12 taxable years), then that subsequent taxable year shall become
13 the base year until a new base year is established under the
14 terms of this paragraph. For taxable year 1999 only, the Chief
15 County Assessment Officer shall review (i) all taxable years
16 for which the applicant applied and qualified for the
17 exemption and (ii) the existing base year. The assessment
18 officer shall select as the new base year the year with the
19 lowest equalized assessed value. An equalized assessed value
20 that is based on an assessed value that results from a
21 temporary irregularity in the property that reduces the
22 assessed value for one or more taxable years shall not be
23 considered the lowest equalized assessed value. The selected
24 year shall be the base year for taxable year 1999 and
25 thereafter until a new base year is established under the
26 terms of this paragraph.
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1 "Chief County Assessment Officer" means the County
2 Assessor or Supervisor of Assessments of the county in which
3 the property is located.
4 "Current taxable year" means the taxable year for which an
5 application for an exemption under this Section is made.
6 "Equalized assessed value" means the assessed value as
7 equalized by the Illinois Department of Revenue.
8 "Household" means the applicant, the spouse of the
9 applicant, and all persons using the residence of the
10 applicant as their principal place of residence.
11 "Household income" means the combined income of the
12 members of a household for the calendar year preceding the
13 taxable year.
14 "Income" has the same meaning as provided in Section 3.07
15 of the Senior Citizens and Persons with Disabilities Property
16 Tax Relief Act, except that, beginning in assessment year
17 2001, "income" does not include veteran's benefits.
18 "Internal Revenue Code of 1986" means the United States
19 Internal Revenue Code of 1986 or any successor law or laws
20 relating to federal income taxes in effect for the year
21 preceding the taxable year.
22 "Life care facility that qualifies as a cooperative" means
23 a facility as defined in Section 2 of the Life Care Facilities
24 Act.
25 "Maximum income limitation" means:
26 (1) $35,000 prior to taxable year 1999;
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1 (2) $40,000 in taxable years 1999 through 2003;
2 (3) $45,000 in taxable years 2004 through 2005;
3 (4) $50,000 in taxable years 2006 and 2007;
4 (5) $55,000 in taxable years 2008 through 2016;
5 (6) for taxable year 2017, (i) $65,000 for qualified
6 property located in a county with 3,000,000 or more
7 inhabitants and (ii) $55,000 for qualified property
8 located in a county with fewer than 3,000,000 inhabitants;
9 and
10 (7) for taxable years 2018 and thereafter, $65,000 for
11 all qualified property.
12 As an alternative income valuation, a homeowner who is
13 enrolled in any of the following programs may be presumed to
14 have household income that does not exceed the maximum income
15 limitation for that tax year as required by this Section: Aid
16 to the Aged, Blind or Disabled (AABD) Program or the
17 Supplemental Nutrition Assistance Program (SNAP), both of
18 which are administered by the Department of Human Services;
19 the Low Income Home Energy Assistance Program (LIHEAP), which
20 is administered by the Department of Commerce and Economic
21 Opportunity; The Benefit Access program, which is administered
22 by the Department on Aging; and the Senior Citizens Real
23 Estate Tax Deferral Program.
24 A chief county assessment officer may indicate that he or
25 she has verified an applicant's income eligibility for this
26 exemption but may not report which program or programs, if
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1 any, enroll the applicant. Release of personal information
2 submitted pursuant to this Section shall be deemed an
3 unwarranted invasion of personal privacy under the Freedom of
4 Information Act.
5 "Residence" means the principal dwelling place and
6 appurtenant structures used for residential purposes in this
7 State occupied on January 1 of the taxable year by a household
8 and so much of the surrounding land, constituting the parcel
9 upon which the dwelling place is situated, as is used for
10 residential purposes. If the Chief County Assessment Officer
11 has established a specific legal description for a portion of
12 property constituting the residence, then that portion of
13 property shall be deemed the residence for the purposes of
14 this Section.
15 "Taxable year" means the calendar year during which ad
16 valorem property taxes payable in the next succeeding year are
17 levied.
18 (c) Beginning in taxable year 1994, a low-income senior
19 citizens assessment freeze homestead exemption is granted for
20 real property that is improved with a permanent structure that
21 is occupied as a residence by an applicant who (i) is 65 years
22 of age or older during the taxable year, (ii) except as
23 provided in subsection (c-2), has a household income that does
24 not exceed the maximum income limitation, (iii) is liable for
25 paying real property taxes on the property, and (iv) is an
26 owner of record of the property or has a legal or equitable
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1 interest in the property as evidenced by a written instrument.
2 This homestead exemption shall also apply to a leasehold
3 interest in a parcel of property improved with a permanent
4 structure that is a single family residence that is occupied
5 as a residence by a person who (i) is 65 years of age or older
6 during the taxable year, (ii) has a household income that does
7 not exceed the maximum income limitation, (iii) has a legal or
8 equitable ownership interest in the property as lessee, and
9 (iv) is liable for the payment of real property taxes on that
10 property.
11 (c-1) In counties of 3,000,000 or more inhabitants, the
12 amount of the exemption for all taxable years is the equalized
13 assessed value of the residence in the taxable year for which
14 application is made minus the base amount. In all other
15 counties, the amount of the exemption is as follows: (i)
16 through taxable year 2005 and for taxable year 2007 and
17 thereafter, the amount of this exemption shall be the
18 equalized assessed value of the residence in the taxable year
19 for which application is made minus the base amount; and (ii)
20 for taxable year 2006, the amount of the exemption is as
21 follows:
22 (1) For an applicant who has a household income of
23 $45,000 or less, the amount of the exemption is the
24 equalized assessed value of the residence in the taxable
25 year for which application is made minus the base amount.
26 (2) For an applicant who has a household income
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1 exceeding $45,000 but not exceeding $46,250, the amount of
2 the exemption is (i) the equalized assessed value of the
3 residence in the taxable year for which application is
4 made minus the base amount (ii) multiplied by 0.8.
5 (3) For an applicant who has a household income
6 exceeding $46,250 but not exceeding $47,500, the amount of
7 the exemption is (i) the equalized assessed value of the
8 residence in the taxable year for which application is
9 made minus the base amount (ii) multiplied by 0.6.
10 (4) For an applicant who has a household income
11 exceeding $47,500 but not exceeding $48,750, the amount of
12 the exemption is (i) the equalized assessed value of the
13 residence in the taxable year for which application is
14 made minus the base amount (ii) multiplied by 0.4.
15 (5) For an applicant who has a household income
16 exceeding $48,750 but not exceeding $50,000, the amount of
17 the exemption is (i) the equalized assessed value of the
18 residence in the taxable year for which application is
19 made minus the base amount (ii) multiplied by 0.2.
20 (c-2) Beginning in taxable year 2025, if (i) the applicant
21 received an exemption under this Section for the property in
22 the taxable year immediately preceding the current taxable
23 year, (ii) the applicant had a household income for that
24 immediately preceding taxable year that did not exceed the
25 maximum income limitation for that taxable year, (iii) the
26 applicant's household income for the current taxable year
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1 exceeds the maximum income limitation for the current taxable
2 year, and (iv) the applicant does not qualify for the
3 exemption under this Section in the current taxable year
4 without the use of this subsection (c-2) solely because the
5 applicant's household income for the current taxable year
6 exceeds the maximum income limitation for the current taxable
7 year, then, for the current taxable year and the 3 taxable
8 years immediately following the current taxable year, the
9 property is eligible for an exemption under this Section in an
10 amount calculated as follows:
11 (1) in the current taxable year, the exemption amount
12 under subsection (c-1) multiplied by 0.8;
13 (2) in first taxable year after the current taxable
14 year, the exemption amount under subsection (c-1)
15 multiplied by 0.6;
16 (3) in second taxable year after the current taxable
17 year, the exemption amount under subsection (c-1)
18 multiplied by 0.4; and
19 (4) in third taxable year after the current taxable
20 year, the exemption amount under subsection (c-1)
21 multiplied by 0.2.
22 If, in any taxable year described in items (1) through (4)
23 of this subsection (c-2), the applicant's household income is
24 less than the maximum income limitation, and if the applicant
25 otherwise qualifies for an exemption under this Section for
26 the subject property, then, for that taxable year, the
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1 exemption shall be calculated as provided in subsection (c-1).
2 If, in any taxable year described in items (1) through (4) of
3 this subsection (c-2), there is a change in occupancy or
4 ownership of the property so that the property is no longer
5 occupied as a residence by the qualified applicant or
6 applicants, this subsection (c-2) shall not apply to the
7 property on the basis of occupancy by those qualified
8 applicants on and after the effective date of the change in
9 occupancy or ownership.
10 (c-3) When the applicant is a surviving spouse of an
11 applicant for a prior year for the same residence for which an
12 exemption under this Section has been granted, the base year
13 and base amount for that residence are the same as for the
14 applicant for the prior year.
15 (c-4) Each year at the time the assessment books are
16 certified to the County Clerk, the Board of Review or Board of
17 Appeals shall give to the County Clerk a list of the assessed
18 values of improvements on each parcel qualifying for this
19 exemption that were added after the base year for this parcel
20 and that increased the assessed value of the property.
21 In the case of land improved with an apartment building
22 owned and operated as a cooperative or a building that is a
23 life care facility that qualifies as a cooperative, the
24 maximum reduction from the equalized assessed value of the
25 property is limited to the sum of the reductions calculated
26 for each unit occupied as a residence by a person or persons
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1 (i) 65 years of age or older, (ii) with a household income that
2 does not exceed the maximum income limitation, (iii) who is
3 liable, by contract with the owner or owners of record, for
4 paying real property taxes on the property, and (iv) who is an
5 owner of record of a legal or equitable interest in the
6 cooperative apartment building, other than a leasehold
7 interest. In the instance of a cooperative where a homestead
8 exemption has been granted under this Section, the cooperative
9 association or its management firm shall credit the savings
10 resulting from that exemption only to the apportioned tax
11 liability of the owner who qualified for the exemption. Any
12 person who willfully refuses to credit that savings to an
13 owner who qualifies for the exemption is guilty of a Class B
14 misdemeanor.
15 When a homestead exemption has been granted under this
16 Section and an applicant then becomes a resident of a facility
17 licensed under the Assisted Living and Shared Housing Act, the
18 Nursing Home Care Act, the Specialized Mental Health
19 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
20 the MC/DD Act, the exemption shall be granted in subsequent
21 years so long as the residence (i) continues to be occupied by
22 the qualified applicant's spouse or (ii) if remaining
23 unoccupied, is still owned by the qualified applicant for the
24 homestead exemption.
25 Beginning January 1, 1997, when an individual dies who
26 would have qualified for an exemption under this Section, and
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1 the surviving spouse does not independently qualify for this
2 exemption because of age, the exemption under this Section
3 shall be granted to the surviving spouse for the taxable year
4 preceding and the taxable year of the death, provided that,
5 except for age, the surviving spouse meets all other
6 qualifications for the granting of this exemption for those
7 years.
8 When married persons maintain separate residences, the
9 exemption provided for in this Section may be claimed by only
10 one of such persons and for only one residence.
11 For taxable year 1994 only, in counties having less than
12 3,000,000 inhabitants, to receive the exemption, a person
13 shall submit an application by February 15, 1995 to the Chief
14 County Assessment Officer of the county in which the property
15 is located. In counties having 3,000,000 or more inhabitants,
16 for taxable year 1994 and all subsequent taxable years, to
17 receive the exemption, a person may submit an application to
18 the Chief County Assessment Officer of the county in which the
19 property is located during such period as may be specified by
20 the Chief County Assessment Officer. The Chief County
21 Assessment Officer in counties of 3,000,000 or more
22 inhabitants shall annually give notice of the application
23 period by mail or by publication. In counties having less than
24 3,000,000 inhabitants, beginning with taxable year 1995 and
25 thereafter, to receive the exemption, a person shall submit an
26 application by July 1 of each taxable year to the Chief County
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1 Assessment Officer of the county in which the property is
2 located. A county may, by ordinance, establish a date for
3 submission of applications that is different than July 1. The
4 applicant shall submit with the application an affidavit of
5 the applicant's total household income, age, marital status
6 (and if married the name and address of the applicant's
7 spouse, if known), and principal dwelling place of members of
8 the household on January 1 of the taxable year. The Department
9 shall establish, by rule, a method for verifying the accuracy
10 of affidavits filed by applicants under this Section, and the
11 Chief County Assessment Officer may conduct audits of any
12 taxpayer claiming an exemption under this Section to verify
13 that the taxpayer is eligible to receive the exemption. Each
14 application shall contain or be verified by a written
15 declaration that it is made under the penalties of perjury. A
16 taxpayer's signing a fraudulent application under this Act is
17 perjury, as defined in Section 32-2 of the Criminal Code of
18 2012. The applications shall be clearly marked as applications
19 for the Low-Income Senior Citizens Assessment Freeze Homestead
20 Exemption and must contain a notice that any taxpayer who
21 receives the exemption is subject to an audit by the Chief
22 County Assessment Officer.
23 Notwithstanding any other provision to the contrary, in
24 counties having fewer than 3,000,000 inhabitants, if an
25 applicant fails to file the application required by this
26 Section in a timely manner and this failure to file is due to a
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1 mental or physical condition sufficiently severe so as to
2 render the applicant incapable of filing the application in a
3 timely manner, the Chief County Assessment Officer may extend
4 the filing deadline for a period of 30 days after the applicant
5 regains the capability to file the application, but in no case
6 may the filing deadline be extended beyond 3 months of the
7 original filing deadline. In order to receive the extension
8 provided in this paragraph, the applicant shall provide the
9 Chief County Assessment Officer with a signed statement from
10 the applicant's physician, advanced practice registered nurse,
11 or physician assistant stating the nature and extent of the
12 condition, that, in the physician's, advanced practice
13 registered nurse's, or physician assistant's opinion, the
14 condition was so severe that it rendered the applicant
15 incapable of filing the application in a timely manner, and
16 the date on which the applicant regained the capability to
17 file the application.
18 Beginning January 1, 1998, notwithstanding any other
19 provision to the contrary, in counties having fewer than
20 3,000,000 inhabitants, if an applicant fails to file the
21 application required by this Section in a timely manner and
22 this failure to file is due to a mental or physical condition
23 sufficiently severe so as to render the applicant incapable of
24 filing the application in a timely manner, the Chief County
25 Assessment Officer may extend the filing deadline for a period
26 of 3 months. In order to receive the extension provided in this
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1 paragraph, the applicant shall provide the Chief County
2 Assessment Officer with a signed statement from the
3 applicant's physician, advanced practice registered nurse, or
4 physician assistant stating the nature and extent of the
5 condition, and that, in the physician's, advanced practice
6 registered nurse's, or physician assistant's opinion, the
7 condition was so severe that it rendered the applicant
8 incapable of filing the application in a timely manner.
9 In counties having less than 3,000,000 inhabitants, if an
10 applicant was denied an exemption in taxable year 1994 and the
11 denial occurred due to an error on the part of an assessment
12 official, or his or her agent or employee, then beginning in
13 taxable year 1997 the applicant's base year, for purposes of
14 determining the amount of the exemption, shall be 1993 rather
15 than 1994. In addition, in taxable year 1997, the applicant's
16 exemption shall also include an amount equal to (i) the amount
17 of any exemption denied to the applicant in taxable year 1995
18 as a result of using 1994, rather than 1993, as the base year,
19 (ii) the amount of any exemption denied to the applicant in
20 taxable year 1996 as a result of using 1994, rather than 1993,
21 as the base year, and (iii) the amount of the exemption
22 erroneously denied for taxable year 1994.
23 For purposes of this Section, a person who will be 65 years
24 of age during the current taxable year shall be eligible to
25 apply for the homestead exemption during that taxable year.
26 Application shall be made during the application period in
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1 effect for the county of his or her residence.
2 The Chief County Assessment Officer may determine the
3 eligibility of a life care facility that qualifies as a
4 cooperative to receive the benefits provided by this Section
5 by use of an affidavit, application, visual inspection,
6 questionnaire, or other reasonable method in order to insure
7 that the tax savings resulting from the exemption are credited
8 by the management firm to the apportioned tax liability of
9 each qualifying resident. The Chief County Assessment Officer
10 may request reasonable proof that the management firm has so
11 credited that exemption.
12 Except as provided in this Section, all information
13 received by the chief county assessment officer or the
14 Department from applications filed under this Section, or from
15 any investigation conducted under the provisions of this
16 Section, shall be confidential, except for official purposes
17 or pursuant to official procedures for collection of any State
18 or local tax or enforcement of any civil or criminal penalty or
19 sanction imposed by this Act or by any statute or ordinance
20 imposing a State or local tax. Any person who divulges any such
21 information in any manner, except in accordance with a proper
22 judicial order, is guilty of a Class A misdemeanor.
23 Nothing contained in this Section shall prevent the
24 Director or chief county assessment officer from publishing or
25 making available reasonable statistics concerning the
26 operation of the exemption contained in this Section in which
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1 the contents of claims are grouped into aggregates in such a
2 way that information contained in any individual claim shall
3 not be disclosed.
4 Notwithstanding any other provision of law, for taxable
5 year 2017 and thereafter, in counties of 3,000,000 or more
6 inhabitants, the amount of the exemption shall be the greater
7 of (i) the amount of the exemption otherwise calculated under
8 this Section or (ii) $2,000.
9 (c-5) Notwithstanding any other provision of law, each
10 chief county assessment officer may approve this exemption for
11 the 2020 taxable year, without application, for any property
12 that was approved for this exemption for the 2019 taxable
13 year, provided that:
14 (1) the county board has declared a local disaster as
15 provided in the Illinois Emergency Management Agency Act
16 related to the COVID-19 public health emergency;
17 (2) the owner of record of the property as of January
18 1, 2020 is the same as the owner of record of the property
19 as of January 1, 2019;
20 (3) the exemption for the 2019 taxable year has not
21 been determined to be an erroneous exemption as defined by
22 this Code; and
23 (4) the applicant for the 2019 taxable year has not
24 asked for the exemption to be removed for the 2019 or 2020
25 taxable years.
26 Nothing in this subsection shall preclude or impair the
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1 authority of a chief county assessment officer to conduct
2 audits of any taxpayer claiming an exemption under this
3 Section to verify that the taxpayer is eligible to receive the
4 exemption as provided elsewhere in this Section.
5 (c-10) Notwithstanding any other provision of law, each
6 chief county assessment officer may approve this exemption for
7 the 2021 taxable year, without application, for any property
8 that was approved for this exemption for the 2020 taxable
9 year, if:
10 (1) the county board has declared a local disaster as
11 provided in the Illinois Emergency Management Agency Act
12 related to the COVID-19 public health emergency;
13 (2) the owner of record of the property as of January
14 1, 2021 is the same as the owner of record of the property
15 as of January 1, 2020;
16 (3) the exemption for the 2020 taxable year has not
17 been determined to be an erroneous exemption as defined by
18 this Code; and
19 (4) the taxpayer for the 2020 taxable year has not
20 asked for the exemption to be removed for the 2020 or 2021
21 taxable years.
22 Nothing in this subsection shall preclude or impair the
23 authority of a chief county assessment officer to conduct
24 audits of any taxpayer claiming an exemption under this
25 Section to verify that the taxpayer is eligible to receive the
26 exemption as provided elsewhere in this Section.
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1 (d) Each Chief County Assessment Officer shall annually
2 publish a notice of availability of the exemption provided
3 under this Section. The notice shall be published at least 60
4 days but no more than 75 days prior to the date on which the
5 application must be submitted to the Chief County Assessment
6 Officer of the county in which the property is located. The
7 notice shall appear in a newspaper of general circulation in
8 the county.
9 Notwithstanding Sections 6 and 8 of the State Mandates
10 Act, no reimbursement by the State is required for the
11 implementation of any mandate created by this Section.
12 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
13 102-895, eff. 5-23-22.)
HB1757 - 18 - LRB104 04820 HLH 14847 b