Illinois 2025-2026 Regular Session

Illinois House Bill HB1757 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	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
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1757 Introduced , by Rep. Janet Yang Rohr 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 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.
6	6	LRB104 04820 HLH 14847 b LRB104 04820 HLH 14847 b
7	7	LRB104 04820 HLH 14847 b
8	8	A BILL FOR
9	9	HB1757LRB104 04820 HLH 14847 b HB1757 LRB104 04820 HLH 14847 b
10	10	HB1757 LRB104 04820 HLH 14847 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 HB1757 Introduced , by Rep. Janet Yang Rohr 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 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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43	43	A BILL FOR
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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 "Current taxable year" means the taxable year for which an
108	108	5 application for an exemption under this Section is made.
109	109	6 "Equalized assessed value" means the assessed value as
110	110	7 equalized by the Illinois Department of Revenue.
111	111	8 "Household" means the applicant, the spouse of the
112	112	9 applicant, and all persons using the residence of the
113	113	10 applicant as their principal place of residence.
114	114	11 "Household income" means the combined income of the
115	115	12 members of a household for the calendar year preceding the
116	116	13 taxable year.
117	117	14 "Income" has the same meaning as provided in Section 3.07
118	118	15 of the Senior Citizens and Persons with Disabilities Property
119	119	16 Tax Relief Act, except that, beginning in assessment year
120	120	17 2001, "income" does not include veteran's benefits.
121	121	18 "Internal Revenue Code of 1986" means the United States
122	122	19 Internal Revenue Code of 1986 or any successor law or laws
123	123	20 relating to federal income taxes in effect for the year
124	124	21 preceding the taxable year.
125	125	22 "Life care facility that qualifies as a cooperative" means
126	126	23 a facility as defined in Section 2 of the Life Care Facilities
127	127	24 Act.
128	128	25 "Maximum income limitation" means:
129	129	26 (1) $35,000 prior to taxable year 1999;
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140	140	1 (2) $40,000 in taxable years 1999 through 2003;
141	141	2 (3) $45,000 in taxable years 2004 through 2005;
142	142	3 (4) $50,000 in taxable years 2006 and 2007;
143	143	4 (5) $55,000 in taxable years 2008 through 2016;
144	144	5 (6) for taxable year 2017, (i) $65,000 for qualified
145	145	6 property located in a county with 3,000,000 or more
146	146	7 inhabitants and (ii) $55,000 for qualified property
147	147	8 located in a county with fewer than 3,000,000 inhabitants;
148	148	9 and
149	149	10 (7) for taxable years 2018 and thereafter, $65,000 for
150	150	11 all qualified property.
151	151	12 As an alternative income valuation, a homeowner who is
152	152	13 enrolled in any of the following programs may be presumed to
153	153	14 have household income that does not exceed the maximum income
154	154	15 limitation for that tax year as required by this Section: Aid
155	155	16 to the Aged, Blind or Disabled (AABD) Program or the
156	156	17 Supplemental Nutrition Assistance Program (SNAP), both of
157	157	18 which are administered by the Department of Human Services;
158	158	19 the Low Income Home Energy Assistance Program (LIHEAP), which
159	159	20 is administered by the Department of Commerce and Economic
160	160	21 Opportunity; The Benefit Access program, which is administered
161	161	22 by the Department on Aging; and the Senior Citizens Real
162	162	23 Estate Tax Deferral Program.
163	163	24 A chief county assessment officer may indicate that he or
164	164	25 she has verified an applicant's income eligibility for this
165	165	26 exemption but may not report which program or programs, if
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176	176	1 any, enroll the applicant. Release of personal information
177	177	2 submitted pursuant to this Section shall be deemed an
178	178	3 unwarranted invasion of personal privacy under the Freedom of
179	179	4 Information Act.
180	180	5 "Residence" means the principal dwelling place and
181	181	6 appurtenant structures used for residential purposes in this
182	182	7 State occupied on January 1 of the taxable year by a household
183	183	8 and so much of the surrounding land, constituting the parcel
184	184	9 upon which the dwelling place is situated, as is used for
185	185	10 residential purposes. If the Chief County Assessment Officer
186	186	11 has established a specific legal description for a portion of
187	187	12 property constituting the residence, then that portion of
188	188	13 property shall be deemed the residence for the purposes of
189	189	14 this Section.
190	190	15 "Taxable year" means the calendar year during which ad
191	191	16 valorem property taxes payable in the next succeeding year are
192	192	17 levied.
193	193	18 (c) Beginning in taxable year 1994, a low-income senior
194	194	19 citizens assessment freeze homestead exemption is granted for
195	195	20 real property that is improved with a permanent structure that
196	196	21 is occupied as a residence by an applicant who (i) is 65 years
197	197	22 of age or older during the taxable year, (ii) except as
198	198	23 provided in subsection (c-2), has a household income that does
199	199	24 not exceed the maximum income limitation, (iii) is liable for
200	200	25 paying real property taxes on the property, and (iv) is an
201	201	26 owner of record of the property or has a legal or equitable
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212	212	1 interest in the property as evidenced by a written instrument.
213	213	2 This homestead exemption shall also apply to a leasehold
214	214	3 interest in a parcel of property improved with a permanent
215	215	4 structure that is a single family residence that is occupied
216	216	5 as a residence by a person who (i) is 65 years of age or older
217	217	6 during the taxable year, (ii) has a household income that does
218	218	7 not exceed the maximum income limitation, (iii) has a legal or
219	219	8 equitable ownership interest in the property as lessee, and
220	220	9 (iv) is liable for the payment of real property taxes on that
221	221	10 property.
222	222	11 (c-1) In counties of 3,000,000 or more inhabitants, the
223	223	12 amount of the exemption for all taxable years is the equalized
224	224	13 assessed value of the residence in the taxable year for which
225	225	14 application is made minus the base amount. In all other
226	226	15 counties, the amount of the exemption is as follows: (i)
227	227	16 through taxable year 2005 and for taxable year 2007 and
228	228	17 thereafter, the amount of this exemption shall be the
229	229	18 equalized assessed value of the residence in the taxable year
230	230	19 for which application is made minus the base amount; and (ii)
231	231	20 for taxable year 2006, the amount of the exemption is as
232	232	21 follows:
233	233	22 (1) For an applicant who has a household income of
234	234	23 $45,000 or less, the amount of the exemption is the
235	235	24 equalized assessed value of the residence in the taxable
236	236	25 year for which application is made minus the base amount.
237	237	26 (2) For an applicant who has a household income
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248	248	1 exceeding $45,000 but not exceeding $46,250, the amount of
249	249	2 the exemption is (i) the equalized assessed value of the
250	250	3 residence in the taxable year for which application is
251	251	4 made minus the base amount (ii) multiplied by 0.8.
252	252	5 (3) For an applicant who has a household income
253	253	6 exceeding $46,250 but not exceeding $47,500, the amount of
254	254	7 the exemption is (i) the equalized assessed value of the
255	255	8 residence in the taxable year for which application is
256	256	9 made minus the base amount (ii) multiplied by 0.6.
257	257	10 (4) For an applicant who has a household income
258	258	11 exceeding $47,500 but not exceeding $48,750, the amount of
259	259	12 the exemption is (i) the equalized assessed value of the
260	260	13 residence in the taxable year for which application is
261	261	14 made minus the base amount (ii) multiplied by 0.4.
262	262	15 (5) For an applicant who has a household income
263	263	16 exceeding $48,750 but not exceeding $50,000, the amount of
264	264	17 the exemption is (i) the equalized assessed value of the
265	265	18 residence in the taxable year for which application is
266	266	19 made minus the base amount (ii) multiplied by 0.2.
267	267	20 (c-2) Beginning in taxable year 2025, if (i) the applicant
268	268	21 received an exemption under this Section for the property in
269	269	22 the taxable year immediately preceding the current taxable
270	270	23 year, (ii) the applicant had a household income for that
271	271	24 immediately preceding taxable year that did not exceed the
272	272	25 maximum income limitation for that taxable year, (iii) the
273	273	26 applicant's household income for the current taxable year
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284	284	1 exceeds the maximum income limitation for the current taxable
285	285	2 year, and (iv) the applicant does not qualify for the
286	286	3 exemption under this Section in the current taxable year
287	287	4 without the use of this subsection (c-2) solely because the
288	288	5 applicant's household income for the current taxable year
289	289	6 exceeds the maximum income limitation for the current taxable
290	290	7 year, then, for the current taxable year and the 3 taxable
291	291	8 years immediately following the current taxable year, the
292	292	9 property is eligible for an exemption under this Section in an
293	293	10 amount calculated as follows:
294	294	11 (1) in the current taxable year, the exemption amount
295	295	12 under subsection (c-1) multiplied by 0.8;
296	296	13 (2) in first taxable year after the current taxable
297	297	14 year, the exemption amount under subsection (c-1)
298	298	15 multiplied by 0.6;
299	299	16 (3) in second taxable year after the current taxable
300	300	17 year, the exemption amount under subsection (c-1)
301	301	18 multiplied by 0.4; and
302	302	19 (4) in third taxable year after the current taxable
303	303	20 year, the exemption amount under subsection (c-1)
304	304	21 multiplied by 0.2.
305	305	22 If, in any taxable year described in items (1) through (4)
306	306	23 of this subsection (c-2), the applicant's household income is
307	307	24 less than the maximum income limitation, and if the applicant
308	308	25 otherwise qualifies for an exemption under this Section for
309	309	26 the subject property, then, for that taxable year, the
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320	320	1 exemption shall be calculated as provided in subsection (c-1).
321	321	2 If, in any taxable year described in items (1) through (4) of
322	322	3 this subsection (c-2), there is a change in occupancy or
323	323	4 ownership of the property so that the property is no longer
324	324	5 occupied as a residence by the qualified applicant or
325	325	6 applicants, this subsection (c-2) shall not apply to the
326	326	7 property on the basis of occupancy by those qualified
327	327	8 applicants on and after the effective date of the change in
328	328	9 occupancy or ownership.
329	329	10 (c-3) When the applicant is a surviving spouse of an
330	330	11 applicant for a prior year for the same residence for which an
331	331	12 exemption under this Section has been granted, the base year
332	332	13 and base amount for that residence are the same as for the
333	333	14 applicant for the prior year.
334	334	15 (c-4) Each year at the time the assessment books are
335	335	16 certified to the County Clerk, the Board of Review or Board of
336	336	17 Appeals shall give to the County Clerk a list of the assessed
337	337	18 values of improvements on each parcel qualifying for this
338	338	19 exemption that were added after the base year for this parcel
339	339	20 and that increased the assessed value of the property.
340	340	21 In the case of land improved with an apartment building
341	341	22 owned and operated as a cooperative or a building that is a
342	342	23 life care facility that qualifies as a cooperative, the
343	343	24 maximum reduction from the equalized assessed value of the
344	344	25 property is limited to the sum of the reductions calculated
345	345	26 for each unit occupied as a residence by a person or persons
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356	356	1 (i) 65 years of age or older, (ii) with a household income that
357	357	2 does not exceed the maximum income limitation, (iii) who is
358	358	3 liable, by contract with the owner or owners of record, for
359	359	4 paying real property taxes on the property, and (iv) who is an
360	360	5 owner of record of a legal or equitable interest in the
361	361	6 cooperative apartment building, other than a leasehold
362	362	7 interest. In the instance of a cooperative where a homestead
363	363	8 exemption has been granted under this Section, the cooperative
364	364	9 association or its management firm shall credit the savings
365	365	10 resulting from that exemption only to the apportioned tax
366	366	11 liability of the owner who qualified for the exemption. Any
367	367	12 person who willfully refuses to credit that savings to an
368	368	13 owner who qualifies for the exemption is guilty of a Class B
369	369	14 misdemeanor.
370	370	15 When a homestead exemption has been granted under this
371	371	16 Section and an applicant then becomes a resident of a facility
372	372	17 licensed under the Assisted Living and Shared Housing Act, the
373	373	18 Nursing Home Care Act, the Specialized Mental Health
374	374	19 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
375	375	20 the MC/DD Act, the exemption shall be granted in subsequent
376	376	21 years so long as the residence (i) continues to be occupied by
377	377	22 the qualified applicant's spouse or (ii) if remaining
378	378	23 unoccupied, is still owned by the qualified applicant for the
379	379	24 homestead exemption.
380	380	25 Beginning January 1, 1997, when an individual dies who
381	381	26 would have qualified for an exemption under this Section, and
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392	392	1 the surviving spouse does not independently qualify for this
393	393	2 exemption because of age, the exemption under this Section
394	394	3 shall be granted to the surviving spouse for the taxable year
395	395	4 preceding and the taxable year of the death, provided that,
396	396	5 except for age, the surviving spouse meets all other
397	397	6 qualifications for the granting of this exemption for those
398	398	7 years.
399	399	8 When married persons maintain separate residences, the
400	400	9 exemption provided for in this Section may be claimed by only
401	401	10 one of such persons and for only one residence.
402	402	11 For taxable year 1994 only, in counties having less than
403	403	12 3,000,000 inhabitants, to receive the exemption, a person
404	404	13 shall submit an application by February 15, 1995 to the Chief
405	405	14 County Assessment Officer of the county in which the property
406	406	15 is located. In counties having 3,000,000 or more inhabitants,
407	407	16 for taxable year 1994 and all subsequent taxable years, to
408	408	17 receive the exemption, a person may submit an application to
409	409	18 the Chief County Assessment Officer of the county in which the
410	410	19 property is located during such period as may be specified by
411	411	20 the Chief County Assessment Officer. The Chief County
412	412	21 Assessment Officer in counties of 3,000,000 or more
413	413	22 inhabitants shall annually give notice of the application
414	414	23 period by mail or by publication. In counties having less than
415	415	24 3,000,000 inhabitants, beginning with taxable year 1995 and
416	416	25 thereafter, to receive the exemption, a person shall submit an
417	417	26 application by July 1 of each taxable year to the Chief County
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428	428	1 Assessment Officer of the county in which the property is
429	429	2 located. A county may, by ordinance, establish a date for
430	430	3 submission of applications that is different than July 1. The
431	431	4 applicant shall submit with the application an affidavit of
432	432	5 the applicant's total household income, age, marital status
433	433	6 (and if married the name and address of the applicant's
434	434	7 spouse, if known), and principal dwelling place of members of
435	435	8 the household on January 1 of the taxable year. The Department
436	436	9 shall establish, by rule, a method for verifying the accuracy
437	437	10 of affidavits filed by applicants under this Section, and the
438	438	11 Chief County Assessment Officer may conduct audits of any
439	439	12 taxpayer claiming an exemption under this Section to verify
440	440	13 that the taxpayer is eligible to receive the exemption. Each
441	441	14 application shall contain or be verified by a written
442	442	15 declaration that it is made under the penalties of perjury. A
443	443	16 taxpayer's signing a fraudulent application under this Act is
444	444	17 perjury, as defined in Section 32-2 of the Criminal Code of
445	445	18 2012. The applications shall be clearly marked as applications
446	446	19 for the Low-Income Senior Citizens Assessment Freeze Homestead
447	447	20 Exemption and must contain a notice that any taxpayer who
448	448	21 receives the exemption is subject to an audit by the Chief
449	449	22 County Assessment Officer.
450	450	23 Notwithstanding any other provision to the contrary, in
451	451	24 counties having fewer than 3,000,000 inhabitants, if an
452	452	25 applicant fails to file the application required by this
453	453	26 Section in a timely manner and this failure to file is due to a
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464	464	1 mental or physical condition sufficiently severe so as to
465	465	2 render the applicant incapable of filing the application in a
466	466	3 timely manner, the Chief County Assessment Officer may extend
467	467	4 the filing deadline for a period of 30 days after the applicant
468	468	5 regains the capability to file the application, but in no case
469	469	6 may the filing deadline be extended beyond 3 months of the
470	470	7 original filing deadline. In order to receive the extension
471	471	8 provided in this paragraph, the applicant shall provide the
472	472	9 Chief County Assessment Officer with a signed statement from
473	473	10 the applicant's physician, advanced practice registered nurse,
474	474	11 or physician assistant stating the nature and extent of the
475	475	12 condition, that, in the physician's, advanced practice
476	476	13 registered nurse's, or physician assistant's opinion, the
477	477	14 condition was so severe that it rendered the applicant
478	478	15 incapable of filing the application in a timely manner, and
479	479	16 the date on which the applicant regained the capability to
480	480	17 file the application.
481	481	18 Beginning January 1, 1998, notwithstanding any other
482	482	19 provision to the contrary, in counties having fewer than
483	483	20 3,000,000 inhabitants, if an applicant fails to file the
484	484	21 application required by this Section in a timely manner and
485	485	22 this failure to file is due to a mental or physical condition
486	486	23 sufficiently severe so as to render the applicant incapable of
487	487	24 filing the application in a timely manner, the Chief County
488	488	25 Assessment Officer may extend the filing deadline for a period
489	489	26 of 3 months. In order to receive the extension provided in this
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500	500	1 paragraph, the applicant shall provide the Chief County
501	501	2 Assessment Officer with a signed statement from the
502	502	3 applicant's physician, advanced practice registered nurse, or
503	503	4 physician assistant stating the nature and extent of the
504	504	5 condition, and that, in the physician's, advanced practice
505	505	6 registered nurse's, or physician assistant's opinion, the
506	506	7 condition was so severe that it rendered the applicant
507	507	8 incapable of filing the application in a timely manner.
508	508	9 In counties having less than 3,000,000 inhabitants, if an
509	509	10 applicant was denied an exemption in taxable year 1994 and the
510	510	11 denial occurred due to an error on the part of an assessment
511	511	12 official, or his or her agent or employee, then beginning in
512	512	13 taxable year 1997 the applicant's base year, for purposes of
513	513	14 determining the amount of the exemption, shall be 1993 rather
514	514	15 than 1994. In addition, in taxable year 1997, the applicant's
515	515	16 exemption shall also include an amount equal to (i) the amount
516	516	17 of any exemption denied to the applicant in taxable year 1995
517	517	18 as a result of using 1994, rather than 1993, as the base year,
518	518	19 (ii) the amount of any exemption denied to the applicant in
519	519	20 taxable year 1996 as a result of using 1994, rather than 1993,
520	520	21 as the base year, and (iii) the amount of the exemption
521	521	22 erroneously denied for taxable year 1994.
522	522	23 For purposes of this Section, a person who will be 65 years
523	523	24 of age during the current taxable year shall be eligible to
524	524	25 apply for the homestead exemption during that taxable year.
525	525	26 Application shall be made during the application period in
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536	536	1 effect for the county of his or her residence.
537	537	2 The Chief County Assessment Officer may determine the
538	538	3 eligibility of a life care facility that qualifies as a
539	539	4 cooperative to receive the benefits provided by this Section
540	540	5 by use of an affidavit, application, visual inspection,
541	541	6 questionnaire, or other reasonable method in order to insure
542	542	7 that the tax savings resulting from the exemption are credited
543	543	8 by the management firm to the apportioned tax liability of
544	544	9 each qualifying resident. The Chief County Assessment Officer
545	545	10 may request reasonable proof that the management firm has so
546	546	11 credited that exemption.
547	547	12 Except as provided in this Section, all information
548	548	13 received by the chief county assessment officer or the
549	549	14 Department from applications filed under this Section, or from
550	550	15 any investigation conducted under the provisions of this
551	551	16 Section, shall be confidential, except for official purposes
552	552	17 or pursuant to official procedures for collection of any State
553	553	18 or local tax or enforcement of any civil or criminal penalty or
554	554	19 sanction imposed by this Act or by any statute or ordinance
555	555	20 imposing a State or local tax. Any person who divulges any such
556	556	21 information in any manner, except in accordance with a proper
557	557	22 judicial order, is guilty of a Class A misdemeanor.
558	558	23 Nothing contained in this Section shall prevent the
559	559	24 Director or chief county assessment officer from publishing or
560	560	25 making available reasonable statistics concerning the
561	561	26 operation of the exemption contained in this Section in which
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572	572	1 the contents of claims are grouped into aggregates in such a
573	573	2 way that information contained in any individual claim shall
574	574	3 not be disclosed.
575	575	4 Notwithstanding any other provision of law, for taxable
576	576	5 year 2017 and thereafter, in counties of 3,000,000 or more
577	577	6 inhabitants, the amount of the exemption shall be the greater
578	578	7 of (i) the amount of the exemption otherwise calculated under
579	579	8 this Section or (ii) $2,000.
580	580	9 (c-5) Notwithstanding any other provision of law, each
581	581	10 chief county assessment officer may approve this exemption for
582	582	11 the 2020 taxable year, without application, for any property
583	583	12 that was approved for this exemption for the 2019 taxable
584	584	13 year, provided that:
585	585	14 (1) the county board has declared a local disaster as
586	586	15 provided in the Illinois Emergency Management Agency Act
587	587	16 related to the COVID-19 public health emergency;
588	588	17 (2) the owner of record of the property as of January
589	589	18 1, 2020 is the same as the owner of record of the property
590	590	19 as of January 1, 2019;
591	591	20 (3) the exemption for the 2019 taxable year has not
592	592	21 been determined to be an erroneous exemption as defined by
593	593	22 this Code; and
594	594	23 (4) the applicant for the 2019 taxable year has not
595	595	24 asked for the exemption to be removed for the 2019 or 2020
596	596	25 taxable years.
597	597	26 Nothing in this subsection shall preclude or impair the
598	598
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608	608	1 authority of a chief county assessment officer to conduct
609	609	2 audits of any taxpayer claiming an exemption under this
610	610	3 Section to verify that the taxpayer is eligible to receive the
611	611	4 exemption as provided elsewhere in this Section.
612	612	5 (c-10) Notwithstanding any other provision of law, each
613	613	6 chief county assessment officer may approve this exemption for
614	614	7 the 2021 taxable year, without application, for any property
615	615	8 that was approved for this exemption for the 2020 taxable
616	616	9 year, if:
617	617	10 (1) the county board has declared a local disaster as
618	618	11 provided in the Illinois Emergency Management Agency Act
619	619	12 related to the COVID-19 public health emergency;
620	620	13 (2) the owner of record of the property as of January
621	621	14 1, 2021 is the same as the owner of record of the property
622	622	15 as of January 1, 2020;
623	623	16 (3) the exemption for the 2020 taxable year has not
624	624	17 been determined to be an erroneous exemption as defined by
625	625	18 this Code; and
626	626	19 (4) the taxpayer for the 2020 taxable year has not
627	627	20 asked for the exemption to be removed for the 2020 or 2021
628	628	21 taxable years.
629	629	22 Nothing in this subsection shall preclude or impair the
630	630	23 authority of a chief county assessment officer to conduct
631	631	24 audits of any taxpayer claiming an exemption under this
632	632	25 Section to verify that the taxpayer is eligible to receive the
633	633	26 exemption as provided elsewhere in this Section.
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644	644	1 (d) Each Chief County Assessment Officer shall annually
645	645	2 publish a notice of availability of the exemption provided
646	646	3 under this Section. The notice shall be published at least 60
647	647	4 days but no more than 75 days prior to the date on which the
648	648	5 application must be submitted to the Chief County Assessment
649	649	6 Officer of the county in which the property is located. The
650	650	7 notice shall appear in a newspaper of general circulation in
651	651	8 the county.
652	652	9 Notwithstanding Sections 6 and 8 of the State Mandates
653	653	10 Act, no reimbursement by the State is required for the
654	654	11 implementation of any mandate created by this Section.
655	655	12 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
656	656	13 102-895, eff. 5-23-22.)
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