Illinois 2025-2026 Regular Session

Illinois House Bill HB1877 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 HB1877 Introduced , by Rep. Janet Yang Rohr SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately. LRB104 09491 HLH 19552 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1877 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, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately. LRB104 09491 HLH 19552 b LRB104 09491 HLH 19552 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1877 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, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
6	6	LRB104 09491 HLH 19552 b LRB104 09491 HLH 19552 b
7	7	LRB104 09491 HLH 19552 b
8	8	A BILL FOR
9	9	HB1877LRB104 09491 HLH 19552 b HB1877 LRB104 09491 HLH 19552 b
10	10	HB1877 LRB104 09491 HLH 19552 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 HB1877 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, for taxable year 2026, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2027, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
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42	42	LRB104 09491 HLH 19552 b
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 "Consumer Price Index-u" means means the index published
108	108	5 by the Bureau of Labor Statistics of the United States
109	109	6 Department of Labor that measures the average change in prices
110	110	7 of goods and services purchased by all urban consumers, United
111	111	8 States city average, all items, 1982-84=100.
112	112	9 "Equalized assessed value" means the assessed value as
113	113	10 equalized by the Illinois Department of Revenue.
114	114	11 "Household" means the applicant, the spouse of the
115	115	12 applicant, and all persons using the residence of the
116	116	13 applicant as their principal place of residence.
117	117	14 "Household income" means the combined income of the
118	118	15 members of a household for the calendar year preceding the
119	119	16 taxable year.
120	120	17 "Income" has the same meaning as provided in Section 3.07
121	121	18 of the Senior Citizens and Persons with Disabilities Property
122	122	19 Tax Relief Act, except that, beginning in assessment year
123	123	20 2001, "income" does not include veteran's benefits.
124	124	21 "Internal Revenue Code of 1986" means the United States
125	125	22 Internal Revenue Code of 1986 or any successor law or laws
126	126	23 relating to federal income taxes in effect for the year
127	127	24 preceding the taxable year.
128	128	25 "Life care facility that qualifies as a cooperative" means
129	129	26 a facility as defined in Section 2 of the Life Care Facilities
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140	140	1 Act.
141	141	2 "Maximum income limitation" means:
142	142	3 (1) $35,000 prior to taxable year 1999;
143	143	4 (2) $40,000 in taxable years 1999 through 2003;
144	144	5 (3) $45,000 in taxable years 2004 through 2005;
145	145	6 (4) $50,000 in taxable years 2006 and 2007;
146	146	7 (5) $55,000 in taxable years 2008 through 2016;
147	147	8 (6) for taxable year 2017, (i) $65,000 for qualified
148	148	9 property located in a county with 3,000,000 or more
149	149	10 inhabitants and (ii) $55,000 for qualified property
150	150	11 located in a county with fewer than 3,000,000 inhabitants;
151	151	12 and
152	152	13 (7) for taxable years 2018 through 2025 and
153	153	14 thereafter, $65,000 for all qualified property; .
154	154	15 (8) for taxable year 2026, $75,000; and
155	155	16 (9) for taxable years 2027 and thereafter, the maximum
156	156	17 income limitation for the immediately preceding taxable
157	157	18 year, multiplied by one plus the percentage increase, if
158	158	19 any, in the Consumer Price Index-u for the 12-month period
159	159	20 ending in September of the calendar year immediately
160	160	21 preceding the taxable year for which the limitation is
161	161	22 calculated.
162	162	23 As an alternative income valuation, a homeowner who is
163	163	24 enrolled in any of the following programs may be presumed to
164	164	25 have household income that does not exceed the maximum income
165	165	26 limitation for that tax year as required by this Section: Aid
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176	176	1 to the Aged, Blind or Disabled (AABD) Program or the
177	177	2 Supplemental Nutrition Assistance Program (SNAP), both of
178	178	3 which are administered by the Department of Human Services;
179	179	4 the Low Income Home Energy Assistance Program (LIHEAP), which
180	180	5 is administered by the Department of Commerce and Economic
181	181	6 Opportunity; The Benefit Access program, which is administered
182	182	7 by the Department on Aging; and the Senior Citizens Real
183	183	8 Estate Tax Deferral Program.
184	184	9 A chief county assessment officer may indicate that he or
185	185	10 she has verified an applicant's income eligibility for this
186	186	11 exemption but may not report which program or programs, if
187	187	12 any, enroll the applicant. Release of personal information
188	188	13 submitted pursuant to this Section shall be deemed an
189	189	14 unwarranted invasion of personal privacy under the Freedom of
190	190	15 Information Act.
191	191	16 "Residence" means the principal dwelling place and
192	192	17 appurtenant structures used for residential purposes in this
193	193	18 State occupied on January 1 of the taxable year by a household
194	194	19 and so much of the surrounding land, constituting the parcel
195	195	20 upon which the dwelling place is situated, as is used for
196	196	21 residential purposes. If the Chief County Assessment Officer
197	197	22 has established a specific legal description for a portion of
198	198	23 property constituting the residence, then that portion of
199	199	24 property shall be deemed the residence for the purposes of
200	200	25 this Section.
201	201	26 "Taxable year" means the calendar year during which ad
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212	212	1 valorem property taxes payable in the next succeeding year are
213	213	2 levied.
214	214	3 (c) Beginning in taxable year 1994, a low-income senior
215	215	4 citizens assessment freeze homestead exemption is granted for
216	216	5 real property that is improved with a permanent structure that
217	217	6 is occupied as a residence by an applicant who (i) is 65 years
218	218	7 of age or older during the taxable year, (ii) has a household
219	219	8 income that does not exceed the maximum income limitation,
220	220	9 (iii) is liable for paying real property taxes on the
221	221	10 property, and (iv) is an owner of record of the property or has
222	222	11 a legal or equitable interest in the property as evidenced by a
223	223	12 written instrument. This homestead exemption shall also apply
224	224	13 to a leasehold interest in a parcel of property improved with a
225	225	14 permanent structure that is a single family residence that is
226	226	15 occupied as a residence by a person who (i) is 65 years of age
227	227	16 or older during the taxable year, (ii) has a household income
228	228	17 that does not exceed the maximum income limitation, (iii) has
229	229	18 a legal or equitable ownership interest in the property as
230	230	19 lessee, and (iv) is liable for the payment of real property
231	231	20 taxes on that property.
232	232	21 In counties of 3,000,000 or more inhabitants, the amount
233	233	22 of the exemption for all taxable years is the equalized
234	234	23 assessed value of the residence in the taxable year for which
235	235	24 application is made minus the base amount. In all other
236	236	25 counties, the amount of the exemption is as follows: (i)
237	237	26 through taxable year 2005 and for taxable year 2007 and
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248	248	1 thereafter, the amount of this exemption shall be the
249	249	2 equalized assessed value of the residence in the taxable year
250	250	3 for which application is made minus the base amount; and (ii)
251	251	4 for taxable year 2006, the amount of the exemption is as
252	252	5 follows:
253	253	6 (1) For an applicant who has a household income of
254	254	7 $45,000 or less, the amount of the exemption is the
255	255	8 equalized assessed value of the residence in the taxable
256	256	9 year for which application is made minus the base amount.
257	257	10 (2) For an applicant who has a household income
258	258	11 exceeding $45,000 but not exceeding $46,250, 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 0.8.
262	262	15 (3) For an applicant who has a household income
263	263	16 exceeding $46,250 but not exceeding $47,500, 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 0.6.
267	267	20 (4) For an applicant who has a household income
268	268	21 exceeding $47,500 but not exceeding $48,750, the amount of
269	269	22 the exemption is (i) the equalized assessed value of the
270	270	23 residence in the taxable year for which application is
271	271	24 made minus the base amount (ii) multiplied by 0.4.
272	272	25 (5) For an applicant who has a household income
273	273	26 exceeding $48,750 but not exceeding $50,000, the amount of
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284	284	1 the exemption is (i) the equalized assessed value of the
285	285	2 residence in the taxable year for which application is
286	286	3 made minus the base amount (ii) multiplied by 0.2.
287	287	4 When the applicant is a surviving spouse of an applicant
288	288	5 for a prior year for the same residence for which an exemption
289	289	6 under this Section has been granted, the base year and base
290	290	7 amount for that residence are the same as for the applicant for
291	291	8 the prior year.
292	292	9 Each year at the time the assessment books are certified
293	293	10 to the County Clerk, the Board of Review or Board of Appeals
294	294	11 shall give to the County Clerk a list of the assessed values of
295	295	12 improvements on each parcel qualifying for this exemption that
296	296	13 were added after the base year for this parcel and that
297	297	14 increased the assessed value of the property.
298	298	15 In the case of land improved with an apartment building
299	299	16 owned and operated as a cooperative or a building that is a
300	300	17 life care facility that qualifies as a cooperative, the
301	301	18 maximum reduction from the equalized assessed value of the
302	302	19 property is limited to the sum of the reductions calculated
303	303	20 for each unit occupied as a residence by a person or persons
304	304	21 (i) 65 years of age or older, (ii) with a household income that
305	305	22 does not exceed the maximum income limitation, (iii) who is
306	306	23 liable, by contract with the owner or owners of record, for
307	307	24 paying real property taxes on the property, and (iv) who is an
308	308	25 owner of record of a legal or equitable interest in the
309	309	26 cooperative apartment building, other than a leasehold
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320	320	1 interest. In the instance of a cooperative where a homestead
321	321	2 exemption has been granted under this Section, the cooperative
322	322	3 association or its management firm shall credit the savings
323	323	4 resulting from that exemption only to the apportioned tax
324	324	5 liability of the owner who qualified for the exemption. Any
325	325	6 person who willfully refuses to credit that savings to an
326	326	7 owner who qualifies for the exemption is guilty of a Class B
327	327	8 misdemeanor.
328	328	9 When a homestead exemption has been granted under this
329	329	10 Section and an applicant then becomes a resident of a facility
330	330	11 licensed under the Assisted Living and Shared Housing Act, the
331	331	12 Nursing Home Care Act, the Specialized Mental Health
332	332	13 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
333	333	14 the MC/DD Act, the exemption shall be granted in subsequent
334	334	15 years so long as the residence (i) continues to be occupied by
335	335	16 the qualified applicant's spouse or (ii) if remaining
336	336	17 unoccupied, is still owned by the qualified applicant for the
337	337	18 homestead exemption.
338	338	19 Beginning January 1, 1997, when an individual dies who
339	339	20 would have qualified for an exemption under this Section, and
340	340	21 the surviving spouse does not independently qualify for this
341	341	22 exemption because of age, the exemption under this Section
342	342	23 shall be granted to the surviving spouse for the taxable year
343	343	24 preceding and the taxable year of the death, provided that,
344	344	25 except for age, the surviving spouse meets all other
345	345	26 qualifications for the granting of this exemption for those
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356	356	1 years.
357	357	2 When married persons maintain separate residences, the
358	358	3 exemption provided for in this Section may be claimed by only
359	359	4 one of such persons and for only one residence.
360	360	5 For taxable year 1994 only, in counties having less than
361	361	6 3,000,000 inhabitants, to receive the exemption, a person
362	362	7 shall submit an application by February 15, 1995 to the Chief
363	363	8 County Assessment Officer of the county in which the property
364	364	9 is located. In counties having 3,000,000 or more inhabitants,
365	365	10 for taxable year 1994 and all subsequent taxable years, to
366	366	11 receive the exemption, a person may submit an application to
367	367	12 the Chief County Assessment Officer of the county in which the
368	368	13 property is located during such period as may be specified by
369	369	14 the Chief County Assessment Officer. The Chief County
370	370	15 Assessment Officer in counties of 3,000,000 or more
371	371	16 inhabitants shall annually give notice of the application
372	372	17 period by mail or by publication. In counties having less than
373	373	18 3,000,000 inhabitants, beginning with taxable year 1995 and
374	374	19 thereafter, to receive the exemption, a person shall submit an
375	375	20 application by July 1 of each taxable year to the Chief County
376	376	21 Assessment Officer of the county in which the property is
377	377	22 located. A county may, by ordinance, establish a date for
378	378	23 submission of applications that is different than July 1. The
379	379	24 applicant shall submit with the application an affidavit of
380	380	25 the applicant's total household income, age, marital status
381	381	26 (and if married the name and address of the applicant's
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392	392	1 spouse, if known), and principal dwelling place of members of
393	393	2 the household on January 1 of the taxable year. The Department
394	394	3 shall establish, by rule, a method for verifying the accuracy
395	395	4 of affidavits filed by applicants under this Section, and the
396	396	5 Chief County Assessment Officer may conduct audits of any
397	397	6 taxpayer claiming an exemption under this Section to verify
398	398	7 that the taxpayer is eligible to receive the exemption. Each
399	399	8 application shall contain or be verified by a written
400	400	9 declaration that it is made under the penalties of perjury. A
401	401	10 taxpayer's signing a fraudulent application under this Act is
402	402	11 perjury, as defined in Section 32-2 of the Criminal Code of
403	403	12 2012. The applications shall be clearly marked as applications
404	404	13 for the Low-Income Senior Citizens Assessment Freeze Homestead
405	405	14 Exemption and must contain a notice that any taxpayer who
406	406	15 receives the exemption is subject to an audit by the Chief
407	407	16 County Assessment Officer.
408	408	17 Notwithstanding any other provision to the contrary, in
409	409	18 counties having fewer than 3,000,000 inhabitants, if an
410	410	19 applicant fails to file the application required by this
411	411	20 Section in a timely manner and this failure to file is due to a
412	412	21 mental or physical condition sufficiently severe so as to
413	413	22 render the applicant incapable of filing the application in a
414	414	23 timely manner, the Chief County Assessment Officer may extend
415	415	24 the filing deadline for a period of 30 days after the applicant
416	416	25 regains the capability to file the application, but in no case
417	417	26 may the filing deadline be extended beyond 3 months of the
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428	428	1 original filing deadline. In order to receive the extension
429	429	2 provided in this paragraph, the applicant shall provide the
430	430	3 Chief County Assessment Officer with a signed statement from
431	431	4 the applicant's physician, advanced practice registered nurse,
432	432	5 or physician assistant stating the nature and extent of the
433	433	6 condition, that, in the physician's, advanced practice
434	434	7 registered nurse's, or physician assistant's opinion, the
435	435	8 condition was so severe that it rendered the applicant
436	436	9 incapable of filing the application in a timely manner, and
437	437	10 the date on which the applicant regained the capability to
438	438	11 file the application.
439	439	12 Beginning January 1, 1998, notwithstanding any other
440	440	13 provision to the contrary, in counties having fewer than
441	441	14 3,000,000 inhabitants, if an applicant fails to file the
442	442	15 application required by this Section in a timely manner and
443	443	16 this failure to file is due to a mental or physical condition
444	444	17 sufficiently severe so as to render the applicant incapable of
445	445	18 filing the application in a timely manner, the Chief County
446	446	19 Assessment Officer may extend the filing deadline for a period
447	447	20 of 3 months. In order to receive the extension provided in this
448	448	21 paragraph, the applicant shall provide the Chief County
449	449	22 Assessment Officer with a signed statement from the
450	450	23 applicant's physician, advanced practice registered nurse, or
451	451	24 physician assistant stating the nature and extent of the
452	452	25 condition, and that, in the physician's, advanced practice
453	453	26 registered nurse's, or physician assistant's opinion, the
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464	464	1 condition was so severe that it rendered the applicant
465	465	2 incapable of filing the application in a timely manner.
466	466	3 In counties having less than 3,000,000 inhabitants, if an
467	467	4 applicant was denied an exemption in taxable year 1994 and the
468	468	5 denial occurred due to an error on the part of an assessment
469	469	6 official, or his or her agent or employee, then beginning in
470	470	7 taxable year 1997 the applicant's base year, for purposes of
471	471	8 determining the amount of the exemption, shall be 1993 rather
472	472	9 than 1994. In addition, in taxable year 1997, the applicant's
473	473	10 exemption shall also include an amount equal to (i) the amount
474	474	11 of any exemption denied to the applicant in taxable year 1995
475	475	12 as a result of using 1994, rather than 1993, as the base year,
476	476	13 (ii) the amount of any exemption denied to the applicant in
477	477	14 taxable year 1996 as a result of using 1994, rather than 1993,
478	478	15 as the base year, and (iii) the amount of the exemption
479	479	16 erroneously denied for taxable year 1994.
480	480	17 For purposes of this Section, a person who will be 65 years
481	481	18 of age during the current taxable year shall be eligible to
482	482	19 apply for the homestead exemption during that taxable year.
483	483	20 Application shall be made during the application period in
484	484	21 effect for the county of his or her residence.
485	485	22 The Chief County Assessment Officer may determine the
486	486	23 eligibility of a life care facility that qualifies as a
487	487	24 cooperative to receive the benefits provided by this Section
488	488	25 by use of an affidavit, application, visual inspection,
489	489	26 questionnaire, or other reasonable method in order to insure
490	490
491	491
492	492
493	493
494	494
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500	500	1 that the tax savings resulting from the exemption are credited
501	501	2 by the management firm to the apportioned tax liability of
502	502	3 each qualifying resident. The Chief County Assessment Officer
503	503	4 may request reasonable proof that the management firm has so
504	504	5 credited that exemption.
505	505	6 Except as provided in this Section, all information
506	506	7 received by the chief county assessment officer or the
507	507	8 Department from applications filed under this Section, or from
508	508	9 any investigation conducted under the provisions of this
509	509	10 Section, shall be confidential, except for official purposes
510	510	11 or pursuant to official procedures for collection of any State
511	511	12 or local tax or enforcement of any civil or criminal penalty or
512	512	13 sanction imposed by this Act or by any statute or ordinance
513	513	14 imposing a State or local tax. Any person who divulges any such
514	514	15 information in any manner, except in accordance with a proper
515	515	16 judicial order, is guilty of a Class A misdemeanor.
516	516	17 Nothing contained in this Section shall prevent the
517	517	18 Director or chief county assessment officer from publishing or
518	518	19 making available reasonable statistics concerning the
519	519	20 operation of the exemption contained in this Section in which
520	520	21 the contents of claims are grouped into aggregates in such a
521	521	22 way that information contained in any individual claim shall
522	522	23 not be disclosed.
523	523	24 Notwithstanding any other provision of law, for taxable
524	524	25 year 2017 and thereafter, in counties of 3,000,000 or more
525	525	26 inhabitants, the amount of the exemption shall be the greater
526	526
527	527
528	528
529	529
530	530
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532	532
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536	536	1 of (i) the amount of the exemption otherwise calculated under
537	537	2 this Section or (ii) $2,000.
538	538	3 (c-5) Notwithstanding any other provision of law, each
539	539	4 chief county assessment officer may approve this exemption for
540	540	5 the 2020 taxable year, without application, for any property
541	541	6 that was approved for this exemption for the 2019 taxable
542	542	7 year, provided that:
543	543	8 (1) the county board has declared a local disaster as
544	544	9 provided in the Illinois Emergency Management Agency Act
545	545	10 related to the COVID-19 public health emergency;
546	546	11 (2) the owner of record of the property as of January
547	547	12 1, 2020 is the same as the owner of record of the property
548	548	13 as of January 1, 2019;
549	549	14 (3) the exemption for the 2019 taxable year has not
550	550	15 been determined to be an erroneous exemption as defined by
551	551	16 this Code; and
552	552	17 (4) the applicant for the 2019 taxable year has not
553	553	18 asked for the exemption to be removed for the 2019 or 2020
554	554	19 taxable years.
555	555	20 Nothing in this subsection shall preclude or impair the
556	556	21 authority of a chief county assessment officer to conduct
557	557	22 audits of any taxpayer claiming an exemption under this
558	558	23 Section to verify that the taxpayer is eligible to receive the
559	559	24 exemption as provided elsewhere in this Section.
560	560	25 (c-10) Notwithstanding any other provision of law, each
561	561	26 chief county assessment officer may approve this exemption for
562	562
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564	564
565	565
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568	568
569	569
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572	572	1 the 2021 taxable year, without application, for any property
573	573	2 that was approved for this exemption for the 2020 taxable
574	574	3 year, if:
575	575	4 (1) the county board has declared a local disaster as
576	576	5 provided in the Illinois Emergency Management Agency Act
577	577	6 related to the COVID-19 public health emergency;
578	578	7 (2) the owner of record of the property as of January
579	579	8 1, 2021 is the same as the owner of record of the property
580	580	9 as of January 1, 2020;
581	581	10 (3) the exemption for the 2020 taxable year has not
582	582	11 been determined to be an erroneous exemption as defined by
583	583	12 this Code; and
584	584	13 (4) the taxpayer for the 2020 taxable year has not
585	585	14 asked for the exemption to be removed for the 2020 or 2021
586	586	15 taxable years.
587	587	16 Nothing in this subsection shall preclude or impair the
588	588	17 authority of a chief county assessment officer to conduct
589	589	18 audits of any taxpayer claiming an exemption under this
590	590	19 Section to verify that the taxpayer is eligible to receive the
591	591	20 exemption as provided elsewhere in this Section.
592	592	21 (d) Each Chief County Assessment Officer shall annually
593	593	22 publish a notice of availability of the exemption provided
594	594	23 under this Section. The notice shall be published at least 60
595	595	24 days but no more than 75 days prior to the date on which the
596	596	25 application must be submitted to the Chief County Assessment
597	597	26 Officer of the county in which the property is located. The
598	598
599	599
600	600
601	601
602	602
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608	608	1 notice shall appear in a newspaper of general circulation in
609	609	2 the county.
610	610	3 Notwithstanding Sections 6 and 8 of the State Mandates
611	611	4 Act, no reimbursement by the State is required for the
612	612	5 implementation of any mandate created by this Section.
613	613	6 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
614	614	7 102-895, eff. 5-23-22.)
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