Illinois 2025-2026 Regular Session

Illinois House Bill HB1867 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 HB1867 Introduced , by Rep. Elizabeth "Lisa" Hernandez SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172305 ILCS 20/6 from Ch. 111 2/3, par. 1406 Amends the Property Tax Code. Provides that the maximum income limitation under the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be adjusted each year by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Amends the Energy Assistance Act. Provides that eligibility limits under the energy assistance program may not exceed the greater of (1) 150% of the federal nonfarm poverty level as established by the federal Office of Management and Budget or 60% of the State median income for the current State fiscal year as established by the U.S. Department of Health and Human Services, whichever is higher; or (2) the eligibility limit for the immediately preceding calendar year, increased by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Effective immediately. LRB104 08531 HLH 18583 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1867 Introduced , by Rep. Elizabeth "Lisa" Hernandez SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172305 ILCS 20/6 from Ch. 111 2/3, par. 1406 35 ILCS 200/15-172 305 ILCS 20/6 from Ch. 111 2/3, par. 1406 Amends the Property Tax Code. Provides that the maximum income limitation under the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be adjusted each year by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Amends the Energy Assistance Act. Provides that eligibility limits under the energy assistance program may not exceed the greater of (1) 150% of the federal nonfarm poverty level as established by the federal Office of Management and Budget or 60% of the State median income for the current State fiscal year as established by the U.S. Department of Health and Human Services, whichever is higher; or (2) the eligibility limit for the immediately preceding calendar year, increased by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Effective immediately. LRB104 08531 HLH 18583 b LRB104 08531 HLH 18583 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1867 Introduced , by Rep. Elizabeth "Lisa" Hernandez SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-172305 ILCS 20/6 from Ch. 111 2/3, par. 1406 35 ILCS 200/15-172 305 ILCS 20/6 from Ch. 111 2/3, par. 1406
4	4	35 ILCS 200/15-172
5	5	305 ILCS 20/6 from Ch. 111 2/3, par. 1406
6	6	Amends the Property Tax Code. Provides that the maximum income limitation under the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be adjusted each year by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Amends the Energy Assistance Act. Provides that eligibility limits under the energy assistance program may not exceed the greater of (1) 150% of the federal nonfarm poverty level as established by the federal Office of Management and Budget or 60% of the State median income for the current State fiscal year as established by the U.S. Department of Health and Human Services, whichever is higher; or (2) the eligibility limit for the immediately preceding calendar year, increased by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Effective immediately.
7	7	LRB104 08531 HLH 18583 b LRB104 08531 HLH 18583 b
8	8	LRB104 08531 HLH 18583 b
9	9	A BILL FOR
10	10	HB1867LRB104 08531 HLH 18583 b HB1867 LRB104 08531 HLH 18583 b
11	11	HB1867 LRB104 08531 HLH 18583 b
12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Property Tax Code is amended by changing
16	16	5 Section 15-172 as follows:
17	17	6 (35 ILCS 200/15-172)
18	18	7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
19	19	8 Homestead Exemption.
20	20	9 (a) This Section may be cited as the Low-Income Senior
21	21	10 Citizens Assessment Freeze Homestead Exemption.
22	22	11 (b) As used in this Section:
23	23	12 "Applicant" means an individual who has filed an
24	24	13 application under this Section.
25	25	14 "Base amount" means the base year equalized assessed value
26	26	15 of the residence plus the first year's equalized assessed
27	27	16 value of any added improvements which increased the assessed
28	28	17 value of the residence after the base year.
29	29	18 "Base year" means the taxable year prior to the taxable
30	30	19 year for which the applicant first qualifies and applies for
31	31	20 the exemption provided that in the prior taxable year the
32	32	21 property was improved with a permanent structure that was
33	33	22 occupied as a residence by the applicant who was liable for
34	34	23 paying real property taxes on the property and who was either
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38	38	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1867 Introduced , by Rep. Elizabeth "Lisa" Hernandez SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/15-172305 ILCS 20/6 from Ch. 111 2/3, par. 1406 35 ILCS 200/15-172 305 ILCS 20/6 from Ch. 111 2/3, par. 1406
40	40	35 ILCS 200/15-172
41	41	305 ILCS 20/6 from Ch. 111 2/3, par. 1406
42	42	Amends the Property Tax Code. Provides that the maximum income limitation under the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be adjusted each year by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Amends the Energy Assistance Act. Provides that eligibility limits under the energy assistance program may not exceed the greater of (1) 150% of the federal nonfarm poverty level as established by the federal Office of Management and Budget or 60% of the State median income for the current State fiscal year as established by the U.S. Department of Health and Human Services, whichever is higher; or (2) the eligibility limit for the immediately preceding calendar year, increased by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Effective immediately.
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45	45	A BILL FOR
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51	51	35 ILCS 200/15-172
52	52	305 ILCS 20/6 from Ch. 111 2/3, par. 1406
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71	71	1 (i) an owner of record of the property or had legal or
72	72	2 equitable interest in the property as evidenced by a written
73	73	3 instrument or (ii) had a legal or equitable interest as a
74	74	4 lessee in the parcel of property that was single family
75	75	5 residence. If in any subsequent taxable year for which the
76	76	6 applicant applies and qualifies for the exemption the
77	77	7 equalized assessed value of the residence is less than the
78	78	8 equalized assessed value in the existing base year (provided
79	79	9 that such equalized assessed value is not based on an assessed
80	80	10 value that results from a temporary irregularity in the
81	81	11 property that reduces the assessed value for one or more
82	82	12 taxable years), then that subsequent taxable year shall become
83	83	13 the base year until a new base year is established under the
84	84	14 terms of this paragraph. For taxable year 1999 only, the Chief
85	85	15 County Assessment Officer shall review (i) all taxable years
86	86	16 for which the applicant applied and qualified for the
87	87	17 exemption and (ii) the existing base year. The assessment
88	88	18 officer shall select as the new base year the year with the
89	89	19 lowest equalized assessed value. An equalized assessed value
90	90	20 that is based on an assessed value that results from a
91	91	21 temporary irregularity in the property that reduces the
92	92	22 assessed value for one or more taxable years shall not be
93	93	23 considered the lowest equalized assessed value. The selected
94	94	24 year shall be the base year for taxable year 1999 and
95	95	25 thereafter until a new base year is established under the
96	96	26 terms of this paragraph.
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107	107	1 "Chief County Assessment Officer" means the County
108	108	2 Assessor or Supervisor of Assessments of the county in which
109	109	3 the property is located.
110	110	4 "Equalized assessed value" means the assessed value as
111	111	5 equalized by the Illinois Department of Revenue.
112	112	6 "Household" means the applicant, the spouse of the
113	113	7 applicant, and all persons using the residence of the
114	114	8 applicant as their principal place of residence.
115	115	9 "Household income" means the combined income of the
116	116	10 members of a household for the calendar year preceding the
117	117	11 taxable year.
118	118	12 "Income" has the same meaning as provided in Section 3.07
119	119	13 of the Senior Citizens and Persons with Disabilities Property
120	120	14 Tax Relief Act, except that, beginning in assessment year
121	121	15 2001, "income" does not include veteran's benefits.
122	122	16 "Internal Revenue Code of 1986" means the United States
123	123	17 Internal Revenue Code of 1986 or any successor law or laws
124	124	18 relating to federal income taxes in effect for the year
125	125	19 preceding the taxable year.
126	126	20 "Life care facility that qualifies as a cooperative" means
127	127	21 a facility as defined in Section 2 of the Life Care Facilities
128	128	22 Act.
129	129	23 "Maximum income limitation" means:
130	130	24 (1) $35,000 prior to taxable year 1999;
131	131	25 (2) $40,000 in taxable years 1999 through 2003;
132	132	26 (3) $45,000 in taxable years 2004 through 2005;
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143	143	1 (4) $50,000 in taxable years 2006 and 2007;
144	144	2 (5) $55,000 in taxable years 2008 through 2016;
145	145	3 (6) for taxable year 2017, (i) $65,000 for qualified
146	146	4 property located in a county with 3,000,000 or more
147	147	5 inhabitants and (ii) $55,000 for qualified property
148	148	6 located in a county with fewer than 3,000,000 inhabitants;
149	149	7 and
150	150	8 (7) for taxable years 2018 through 2025 and
151	151	9 thereafter, $65,000 for all qualified property; and .
152	152	10 (8) for taxable years 2026 and thereafter, the maximum
153	153	11 income limitation for the immediately preceding taxable
154	154	12 year, increased by the annual cost of living increase, if
155	155	13 any, in Social Security and Supplemental Security Income
156	156	14 benefits that took effect during the immediately preceding
157	157	15 calendar year. On or before February 1 of the taxable year
158	158	16 in which the increase in the maximum income limitation
159	159	17 under this item (8) takes place, the Department of Revenue
160	160	18 shall calculate the new maximum income limitation and
161	161	19 publish that amount on its website.
162	162	20 As an alternative income valuation, a homeowner who is
163	163	21 enrolled in any of the following programs may be presumed to
164	164	22 have household income that does not exceed the maximum income
165	165	23 limitation for that tax year as required by this Section: Aid
166	166	24 to the Aged, Blind or Disabled (AABD) Program or the
167	167	25 Supplemental Nutrition Assistance Program (SNAP), both of
168	168	26 which are administered by the Department of Human Services;
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179	179	1 the Low Income Home Energy Assistance Program (LIHEAP), which
180	180	2 is administered by the Department of Commerce and Economic
181	181	3 Opportunity; The Benefit Access program, which is administered
182	182	4 by the Department on Aging; and the Senior Citizens Real
183	183	5 Estate Tax Deferral Program.
184	184	6 A chief county assessment officer may indicate that he or
185	185	7 she has verified an applicant's income eligibility for this
186	186	8 exemption but may not report which program or programs, if
187	187	9 any, enroll the applicant. Release of personal information
188	188	10 submitted pursuant to this Section shall be deemed an
189	189	11 unwarranted invasion of personal privacy under the Freedom of
190	190	12 Information Act.
191	191	13 "Residence" means the principal dwelling place and
192	192	14 appurtenant structures used for residential purposes in this
193	193	15 State occupied on January 1 of the taxable year by a household
194	194	16 and so much of the surrounding land, constituting the parcel
195	195	17 upon which the dwelling place is situated, as is used for
196	196	18 residential purposes. If the Chief County Assessment Officer
197	197	19 has established a specific legal description for a portion of
198	198	20 property constituting the residence, then that portion of
199	199	21 property shall be deemed the residence for the purposes of
200	200	22 this Section.
201	201	23 "Taxable year" means the calendar year during which ad
202	202	24 valorem property taxes payable in the next succeeding year are
203	203	25 levied.
204	204	26 (c) Beginning in taxable year 1994, a low-income senior
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215	215	1 citizens assessment freeze homestead exemption is granted for
216	216	2 real property that is improved with a permanent structure that
217	217	3 is occupied as a residence by an applicant who (i) is 65 years
218	218	4 of age or older during the taxable year, (ii) has a household
219	219	5 income that does not exceed the maximum income limitation,
220	220	6 (iii) is liable for paying real property taxes on the
221	221	7 property, and (iv) is an owner of record of the property or has
222	222	8 a legal or equitable interest in the property as evidenced by a
223	223	9 written instrument. This homestead exemption shall also apply
224	224	10 to a leasehold interest in a parcel of property improved with a
225	225	11 permanent structure that is a single family residence that is
226	226	12 occupied as a residence by a person who (i) is 65 years of age
227	227	13 or older during the taxable year, (ii) has a household income
228	228	14 that does not exceed the maximum income limitation, (iii) has
229	229	15 a legal or equitable ownership interest in the property as
230	230	16 lessee, and (iv) is liable for the payment of real property
231	231	17 taxes on that property.
232	232	18 In counties of 3,000,000 or more inhabitants, the amount
233	233	19 of the exemption for all taxable years is the equalized
234	234	20 assessed value of the residence in the taxable year for which
235	235	21 application is made minus the base amount. In all other
236	236	22 counties, the amount of the exemption is as follows: (i)
237	237	23 through taxable year 2005 and for taxable year 2007 and
238	238	24 thereafter, the amount of this exemption shall be the
239	239	25 equalized assessed value of the residence in the taxable year
240	240	26 for which application is made minus the base amount; and (ii)
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251	251	1 for taxable year 2006, the amount of the exemption is as
252	252	2 follows:
253	253	3 (1) For an applicant who has a household income of
254	254	4 $45,000 or less, the amount of the exemption is the
255	255	5 equalized assessed value of the residence in the taxable
256	256	6 year for which application is made minus the base amount.
257	257	7 (2) For an applicant who has a household income
258	258	8 exceeding $45,000 but not exceeding $46,250, the amount of
259	259	9 the exemption is (i) the equalized assessed value of the
260	260	10 residence in the taxable year for which application is
261	261	11 made minus the base amount (ii) multiplied by 0.8.
262	262	12 (3) For an applicant who has a household income
263	263	13 exceeding $46,250 but not exceeding $47,500, the amount of
264	264	14 the exemption is (i) the equalized assessed value of the
265	265	15 residence in the taxable year for which application is
266	266	16 made minus the base amount (ii) multiplied by 0.6.
267	267	17 (4) For an applicant who has a household income
268	268	18 exceeding $47,500 but not exceeding $48,750, the amount of
269	269	19 the exemption is (i) the equalized assessed value of the
270	270	20 residence in the taxable year for which application is
271	271	21 made minus the base amount (ii) multiplied by 0.4.
272	272	22 (5) For an applicant who has a household income
273	273	23 exceeding $48,750 but not exceeding $50,000, the amount of
274	274	24 the exemption is (i) the equalized assessed value of the
275	275	25 residence in the taxable year for which application is
276	276	26 made minus the base amount (ii) multiplied by 0.2.
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287	287	1 When the applicant is a surviving spouse of an applicant
288	288	2 for a prior year for the same residence for which an exemption
289	289	3 under this Section has been granted, the base year and base
290	290	4 amount for that residence are the same as for the applicant for
291	291	5 the prior year.
292	292	6 Each year at the time the assessment books are certified
293	293	7 to the County Clerk, the Board of Review or Board of Appeals
294	294	8 shall give to the County Clerk a list of the assessed values of
295	295	9 improvements on each parcel qualifying for this exemption that
296	296	10 were added after the base year for this parcel and that
297	297	11 increased the assessed value of the property.
298	298	12 In the case of land improved with an apartment building
299	299	13 owned and operated as a cooperative or a building that is a
300	300	14 life care facility that qualifies as a cooperative, the
301	301	15 maximum reduction from the equalized assessed value of the
302	302	16 property is limited to the sum of the reductions calculated
303	303	17 for each unit occupied as a residence by a person or persons
304	304	18 (i) 65 years of age or older, (ii) with a household income that
305	305	19 does not exceed the maximum income limitation, (iii) who is
306	306	20 liable, by contract with the owner or owners of record, for
307	307	21 paying real property taxes on the property, and (iv) who is an
308	308	22 owner of record of a legal or equitable interest in the
309	309	23 cooperative apartment building, other than a leasehold
310	310	24 interest. In the instance of a cooperative where a homestead
311	311	25 exemption has been granted under this Section, the cooperative
312	312	26 association or its management firm shall credit the savings
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323	323	1 resulting from that exemption only to the apportioned tax
324	324	2 liability of the owner who qualified for the exemption. Any
325	325	3 person who willfully refuses to credit that savings to an
326	326	4 owner who qualifies for the exemption is guilty of a Class B
327	327	5 misdemeanor.
328	328	6 When a homestead exemption has been granted under this
329	329	7 Section and an applicant then becomes a resident of a facility
330	330	8 licensed under the Assisted Living and Shared Housing Act, the
331	331	9 Nursing Home Care Act, the Specialized Mental Health
332	332	10 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
333	333	11 the MC/DD Act, the exemption shall be granted in subsequent
334	334	12 years so long as the residence (i) continues to be occupied by
335	335	13 the qualified applicant's spouse or (ii) if remaining
336	336	14 unoccupied, is still owned by the qualified applicant for the
337	337	15 homestead exemption.
338	338	16 Beginning January 1, 1997, when an individual dies who
339	339	17 would have qualified for an exemption under this Section, and
340	340	18 the surviving spouse does not independently qualify for this
341	341	19 exemption because of age, the exemption under this Section
342	342	20 shall be granted to the surviving spouse for the taxable year
343	343	21 preceding and the taxable year of the death, provided that,
344	344	22 except for age, the surviving spouse meets all other
345	345	23 qualifications for the granting of this exemption for those
346	346	24 years.
347	347	25 When married persons maintain separate residences, the
348	348	26 exemption provided for in this Section may be claimed by only
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359	359	1 one of such persons and for only one residence.
360	360	2 For taxable year 1994 only, in counties having less than
361	361	3 3,000,000 inhabitants, to receive the exemption, a person
362	362	4 shall submit an application by February 15, 1995 to the Chief
363	363	5 County Assessment Officer of the county in which the property
364	364	6 is located. In counties having 3,000,000 or more inhabitants,
365	365	7 for taxable year 1994 and all subsequent taxable years, to
366	366	8 receive the exemption, a person may submit an application to
367	367	9 the Chief County Assessment Officer of the county in which the
368	368	10 property is located during such period as may be specified by
369	369	11 the Chief County Assessment Officer. The Chief County
370	370	12 Assessment Officer in counties of 3,000,000 or more
371	371	13 inhabitants shall annually give notice of the application
372	372	14 period by mail or by publication. In counties having less than
373	373	15 3,000,000 inhabitants, beginning with taxable year 1995 and
374	374	16 thereafter, to receive the exemption, a person shall submit an
375	375	17 application by July 1 of each taxable year to the Chief County
376	376	18 Assessment Officer of the county in which the property is
377	377	19 located. A county may, by ordinance, establish a date for
378	378	20 submission of applications that is different than July 1. The
379	379	21 applicant shall submit with the application an affidavit of
380	380	22 the applicant's total household income, age, marital status
381	381	23 (and if married the name and address of the applicant's
382	382	24 spouse, if known), and principal dwelling place of members of
383	383	25 the household on January 1 of the taxable year. The Department
384	384	26 shall establish, by rule, a method for verifying the accuracy
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395	395	1 of affidavits filed by applicants under this Section, and the
396	396	2 Chief County Assessment Officer may conduct audits of any
397	397	3 taxpayer claiming an exemption under this Section to verify
398	398	4 that the taxpayer is eligible to receive the exemption. Each
399	399	5 application shall contain or be verified by a written
400	400	6 declaration that it is made under the penalties of perjury. A
401	401	7 taxpayer's signing a fraudulent application under this Act is
402	402	8 perjury, as defined in Section 32-2 of the Criminal Code of
403	403	9 2012. The applications shall be clearly marked as applications
404	404	10 for the Low-Income Senior Citizens Assessment Freeze Homestead
405	405	11 Exemption and must contain a notice that any taxpayer who
406	406	12 receives the exemption is subject to an audit by the Chief
407	407	13 County Assessment Officer.
408	408	14 Notwithstanding any other provision to the contrary, in
409	409	15 counties having fewer than 3,000,000 inhabitants, if an
410	410	16 applicant fails to file the application required by this
411	411	17 Section in a timely manner and this failure to file is due to a
412	412	18 mental or physical condition sufficiently severe so as to
413	413	19 render the applicant incapable of filing the application in a
414	414	20 timely manner, the Chief County Assessment Officer may extend
415	415	21 the filing deadline for a period of 30 days after the applicant
416	416	22 regains the capability to file the application, but in no case
417	417	23 may the filing deadline be extended beyond 3 months of the
418	418	24 original filing deadline. In order to receive the extension
419	419	25 provided in this paragraph, the applicant shall provide the
420	420	26 Chief County Assessment Officer with a signed statement from
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431	431	1 the applicant's physician, advanced practice registered nurse,
432	432	2 or physician assistant stating the nature and extent of the
433	433	3 condition, that, in the physician's, advanced practice
434	434	4 registered nurse's, or physician assistant's opinion, the
435	435	5 condition was so severe that it rendered the applicant
436	436	6 incapable of filing the application in a timely manner, and
437	437	7 the date on which the applicant regained the capability to
438	438	8 file the application.
439	439	9 Beginning January 1, 1998, notwithstanding any other
440	440	10 provision to the contrary, in counties having fewer than
441	441	11 3,000,000 inhabitants, if an applicant fails to file the
442	442	12 application required by this Section in a timely manner and
443	443	13 this failure to file is due to a mental or physical condition
444	444	14 sufficiently severe so as to render the applicant incapable of
445	445	15 filing the application in a timely manner, the Chief County
446	446	16 Assessment Officer may extend the filing deadline for a period
447	447	17 of 3 months. In order to receive the extension provided in this
448	448	18 paragraph, the applicant shall provide the Chief County
449	449	19 Assessment Officer with a signed statement from the
450	450	20 applicant's physician, advanced practice registered nurse, or
451	451	21 physician assistant stating the nature and extent of the
452	452	22 condition, and that, in the physician's, advanced practice
453	453	23 registered nurse's, or physician assistant's opinion, the
454	454	24 condition was so severe that it rendered the applicant
455	455	25 incapable of filing the application in a timely manner.
456	456	26 In counties having less than 3,000,000 inhabitants, if an
457	457
458	458
459	459
460	460
461	461
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463	463
464	464
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467	467	1 applicant was denied an exemption in taxable year 1994 and the
468	468	2 denial occurred due to an error on the part of an assessment
469	469	3 official, or his or her agent or employee, then beginning in
470	470	4 taxable year 1997 the applicant's base year, for purposes of
471	471	5 determining the amount of the exemption, shall be 1993 rather
472	472	6 than 1994. In addition, in taxable year 1997, the applicant's
473	473	7 exemption shall also include an amount equal to (i) the amount
474	474	8 of any exemption denied to the applicant in taxable year 1995
475	475	9 as a result of using 1994, rather than 1993, as the base year,
476	476	10 (ii) the amount of any exemption denied to the applicant in
477	477	11 taxable year 1996 as a result of using 1994, rather than 1993,
478	478	12 as the base year, and (iii) the amount of the exemption
479	479	13 erroneously denied for taxable year 1994.
480	480	14 For purposes of this Section, a person who will be 65 years
481	481	15 of age during the current taxable year shall be eligible to
482	482	16 apply for the homestead exemption during that taxable year.
483	483	17 Application shall be made during the application period in
484	484	18 effect for the county of his or her residence.
485	485	19 The Chief County Assessment Officer may determine the
486	486	20 eligibility of a life care facility that qualifies as a
487	487	21 cooperative to receive the benefits provided by this Section
488	488	22 by use of an affidavit, application, visual inspection,
489	489	23 questionnaire, or other reasonable method in order to insure
490	490	24 that the tax savings resulting from the exemption are credited
491	491	25 by the management firm to the apportioned tax liability of
492	492	26 each qualifying resident. The Chief County Assessment Officer
493	493
494	494
495	495
496	496
497	497
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499	499
500	500
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503	503	1 may request reasonable proof that the management firm has so
504	504	2 credited that exemption.
505	505	3 Except as provided in this Section, all information
506	506	4 received by the chief county assessment officer or the
507	507	5 Department from applications filed under this Section, or from
508	508	6 any investigation conducted under the provisions of this
509	509	7 Section, shall be confidential, except for official purposes
510	510	8 or pursuant to official procedures for collection of any State
511	511	9 or local tax or enforcement of any civil or criminal penalty or
512	512	10 sanction imposed by this Act or by any statute or ordinance
513	513	11 imposing a State or local tax. Any person who divulges any such
514	514	12 information in any manner, except in accordance with a proper
515	515	13 judicial order, is guilty of a Class A misdemeanor.
516	516	14 Nothing contained in this Section shall prevent the
517	517	15 Director or chief county assessment officer from publishing or
518	518	16 making available reasonable statistics concerning the
519	519	17 operation of the exemption contained in this Section in which
520	520	18 the contents of claims are grouped into aggregates in such a
521	521	19 way that information contained in any individual claim shall
522	522	20 not be disclosed.
523	523	21 Notwithstanding any other provision of law, for taxable
524	524	22 year 2017 and thereafter, in counties of 3,000,000 or more
525	525	23 inhabitants, the amount of the exemption shall be the greater
526	526	24 of (i) the amount of the exemption otherwise calculated under
527	527	25 this Section or (ii) $2,000.
528	528	26 (c-5) Notwithstanding any other provision of law, each
529	529
530	530
531	531
532	532
533	533
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535	535
536	536
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539	539	1 chief county assessment officer may approve this exemption for
540	540	2 the 2020 taxable year, without application, for any property
541	541	3 that was approved for this exemption for the 2019 taxable
542	542	4 year, provided that:
543	543	5 (1) the county board has declared a local disaster as
544	544	6 provided in the Illinois Emergency Management Agency Act
545	545	7 related to the COVID-19 public health emergency;
546	546	8 (2) the owner of record of the property as of January
547	547	9 1, 2020 is the same as the owner of record of the property
548	548	10 as of January 1, 2019;
549	549	11 (3) the exemption for the 2019 taxable year has not
550	550	12 been determined to be an erroneous exemption as defined by
551	551	13 this Code; and
552	552	14 (4) the applicant for the 2019 taxable year has not
553	553	15 asked for the exemption to be removed for the 2019 or 2020
554	554	16 taxable years.
555	555	17 Nothing in this subsection shall preclude or impair the
556	556	18 authority of a chief county assessment officer to conduct
557	557	19 audits of any taxpayer claiming an exemption under this
558	558	20 Section to verify that the taxpayer is eligible to receive the
559	559	21 exemption as provided elsewhere in this Section.
560	560	22 (c-10) Notwithstanding any other provision of law, each
561	561	23 chief county assessment officer may approve this exemption for
562	562	24 the 2021 taxable year, without application, for any property
563	563	25 that was approved for this exemption for the 2020 taxable
564	564	26 year, if:
565	565
566	566
567	567
568	568
569	569
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571	571
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575	575	1 (1) the county board has declared a local disaster as
576	576	2 provided in the Illinois Emergency Management Agency Act
577	577	3 related to the COVID-19 public health emergency;
578	578	4 (2) the owner of record of the property as of January
579	579	5 1, 2021 is the same as the owner of record of the property
580	580	6 as of January 1, 2020;
581	581	7 (3) the exemption for the 2020 taxable year has not
582	582	8 been determined to be an erroneous exemption as defined by
583	583	9 this Code; and
584	584	10 (4) the taxpayer for the 2020 taxable year has not
585	585	11 asked for the exemption to be removed for the 2020 or 2021
586	586	12 taxable years.
587	587	13 Nothing in this subsection shall preclude or impair the
588	588	14 authority of a chief county assessment officer to conduct
589	589	15 audits of any taxpayer claiming an exemption under this
590	590	16 Section to verify that the taxpayer is eligible to receive the
591	591	17 exemption as provided elsewhere in this Section.
592	592	18 (d) Each Chief County Assessment Officer shall annually
593	593	19 publish a notice of availability of the exemption provided
594	594	20 under this Section. The notice shall be published at least 60
595	595	21 days but no more than 75 days prior to the date on which the
596	596	22 application must be submitted to the Chief County Assessment
597	597	23 Officer of the county in which the property is located. The
598	598	24 notice shall appear in a newspaper of general circulation in
599	599	25 the county.
600	600	26 Notwithstanding Sections 6 and 8 of the State Mandates
601	601
602	602
603	603
604	604
605	605
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607	607
608	608
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611	611	1 Act, no reimbursement by the State is required for the
612	612	2 implementation of any mandate created by this Section.
613	613	3 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
614	614	4 102-895, eff. 5-23-22.)
615	615	5 Section 10. The Energy Assistance Act is amended by
616	616	6 changing Section 6 as follows:
617	617	7 (305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
618	618	8 Sec. 6. Eligibility, conditions of participation, and
619	619	9 energy assistance.
620	620	10 (a) Any person who is a resident of the State of Illinois
621	621	11 and whose household income is not greater than an amount
622	622	12 determined annually by the Department, in consultation with
623	623	13 the Policy Advisory Council, may apply for assistance pursuant
624	624	14 to this Act in accordance with regulations promulgated by the
625	625	15 Department. In setting the annual eligibility level, the
626	626	16 Department shall consider the amount of available funding. For
627	627	17 calendar years beginning before January 1, 2026, the
628	628	18 Department and may not set an eligibility a limit higher than
629	629	19 150% of the federal nonfarm poverty level as established by
630	630	20 the federal Office of Management and Budget or 60% of the State
631	631	21 median income for the current State fiscal year as established
632	632	22 by the U.S. Department of Health and Human Services; except
633	633	23 that for the period from the effective date of this amendatory
634	634	24 Act of the 101st General Assembly through June 30, 2021, the
635	635
636	636
637	637
638	638
639	639
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641	641
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645	645	1 Department may establish limits not higher than 200% of that
646	646	2 poverty level. For calendar years beginning on or after
647	647	3 January 1, 2026, the Department may not set eligibility limits
648	648	4 that are higher than the greater of:
649	649	5 (1) 150% of the federal nonfarm poverty level as
650	650	6 established by the federal Office of Management and Budget
651	651	7 or 60% of the State median income for the current State
652	652	8 fiscal year as established by the U.S. Department of
653	653	9 Health and Human Services, whichever is higher; or
654	654	10 (2) the eligibility limit for the immediately
655	655	11 preceding calendar year, increased by the annual cost of
656	656	12 living increase, if any, in Social Security and
657	657	13 Supplemental Security Income benefits that took effect
658	658	14 during the immediately preceding calendar year.
659	659	15 The Department, in consultation with the Policy Advisory
660	660	16 Council, may adjust the percentage of poverty level annually
661	661	17 in accordance with federal guidelines and based on funding
662	662	18 availability.
663	663	19 (b) Applicants who qualify for assistance pursuant to
664	664	20 subsection (a) of this Section shall, subject to appropriation
665	665	21 from the General Assembly and subject to availability of funds
666	666	22 to the Department, receive energy assistance as provided by
667	667	23 this Act. The Department, upon receipt of monies authorized
668	668	24 pursuant to this Act for energy assistance, shall commit funds
669	669	25 for each qualified applicant in an amount determined by the
670	670	26 Department. In determining the amounts of assistance to be
671	671
672	672
673	673
674	674
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677	677
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681	681	1 provided to or on behalf of a qualified applicant, the
682	682	2 Department shall ensure that the highest amounts of assistance
683	683	3 go to households with the greatest energy costs in relation to
684	684	4 household income. The Department shall include factors such as
685	685	5 energy costs, household size, household income, and region of
686	686	6 the State when determining individual household benefits. In
687	687	7 setting assistance levels, the Department shall attempt to
688	688	8 provide assistance to approximately the same number of
689	689	9 households who participated in the 1991 Residential Energy
690	690	10 Assistance Partnership Program. Such assistance levels shall
691	691	11 be adjusted annually on the basis of funding availability and
692	692	12 energy costs. In promulgating rules for the administration of
693	693	13 this Section the Department shall assure that a minimum of 1/3
694	694	14 of funds available for benefits to eligible households with
695	695	15 the lowest incomes and that elderly households, households
696	696	16 with children under the age of 6 years old, and households with
697	697	17 persons with disabilities are offered a priority application
698	698	18 period.
699	699	19 (c) If the applicant is not a customer of record of an
700	700	20 energy provider for energy services or an applicant for such
701	701	21 service, such applicant shall receive a direct energy
702	702	22 assistance payment in an amount established by the Department
703	703	23 for all such applicants under this Act; provided, however,
704	704	24 that such an applicant must have rental expenses for housing
705	705	25 greater than 30% of household income.
706	706	26 (c-1) This subsection shall apply only in cases where: (1)
707	707
708	708
709	709
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717	717	1 the applicant is not a customer of record of an energy provider
718	718	2 because energy services are provided by the owner of the unit
719	719	3 as a portion of the rent; (2) the applicant resides in housing
720	720	4 subsidized or developed with funds provided under the Rental
721	721	5 Housing Support Program Act or under a similar locally funded
722	722	6 rent subsidy program, or is the voucher holder who resides in a
723	723	7 rental unit within the State of Illinois and whose monthly
724	724	8 rent is subsidized by the tenant-based Housing Choice Voucher
725	725	9 Program under Section 8 of the U.S. Housing Act of 1937; and
726	726	10 (3) the rental expenses for housing are no more than 30% of
727	727	11 household income. In such cases, the household may apply for
728	728	12 an energy assistance payment under this Act and the owner of
729	729	13 the housing unit shall cooperate with the applicant by
730	730	14 providing documentation of the energy costs for that unit. Any
731	731	15 compensation paid to the energy provider who supplied energy
732	732	16 services to the household shall be paid on behalf of the owner
733	733	17 of the housing unit providing energy services to the
734	734	18 household. The Department shall report annually to the General
735	735	19 Assembly on the number of households receiving energy
736	736	20 assistance under this subsection and the cost of such
737	737	21 assistance.
738	738	22 (d) If the applicant is a customer of an energy provider,
739	739	23 such applicant shall receive energy assistance in an amount
740	740	24 established by the Department for all such applicants under
741	741	25 this Act, such amount to be paid by the Department to the
742	742	26 energy provider supplying winter energy service to such
743	743
744	744
745	745
746	746
747	747
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749	749
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753	753	1 applicant. Such applicant shall:
754	754	2 (i) make all reasonable efforts to apply to any other
755	755	3 appropriate source of public energy assistance; and
756	756	4 (ii) sign a waiver permitting the Department to
757	757	5 receive income information from any public or private
758	758	6 agency providing income or energy assistance and from any
759	759	7 employer, whether public or private.
760	760	8 (e) Any qualified applicant pursuant to this Section may
761	761	9 receive or have paid on such applicant's behalf an emergency
762	762	10 assistance payment to enable such applicant to obtain access
763	763	11 to winter energy services. Any such payments shall be made in
764	764	12 accordance with regulations of the Department.
765	765	13 (f) The Department may, if sufficient funds are available,
766	766	14 provide additional benefits to certain qualified applicants:
767	767	15 (i) for the reduction of past due amounts owed to
768	768	16 energy providers;
769	769	17 (ii) to assist the household in responding to
770	770	18 excessively high summer temperatures or energy costs.
771	771	19 Households containing elderly members, children, a person
772	772	20 with a disability, or a person with a medical need for
773	773	21 conditioned air shall receive priority for receipt of such
774	774	22 benefits; and
775	775	23 (iii) for the installation of energy conservation
776	776	24 measures, health and safety measures, healthy home
777	777	25 measures, home improvement measures to help alleviate
778	778	26 deferrals from weatherization activities, and renewable
779	779
780	780
781	781
782	782
783	783
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785	785
786	786
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789	789	1 energy retrofits.
790	790	2 (Source: P.A. 102-16, eff. 6-17-21; 102-176, eff. 6-1-22;
791	791	3 102-699, eff. 4-19-22; 103-663, eff. 1-1-25.)
792	792
793	793
794	794
795	795
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