Illinois 2025-2026 Regular Session

Illinois House Bill HB2452 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 HB2452 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-17035 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately. LRB104 03125 HLH 13146 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2452 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-17035 ILCS 200/15-172 35 ILCS 200/15-170 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately. LRB104 03125 HLH 13146 b LRB104 03125 HLH 13146 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2452 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-17035 ILCS 200/15-172 35 ILCS 200/15-170 35 ILCS 200/15-172
4	4	35 ILCS 200/15-170
5	5	35 ILCS 200/15-172
6	6	Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.
7	7	LRB104 03125 HLH 13146 b LRB104 03125 HLH 13146 b
8	8	LRB104 03125 HLH 13146 b
9	9	A BILL FOR
10	10	HB2452LRB104 03125 HLH 13146 b HB2452 LRB104 03125 HLH 13146 b
11	11	HB2452 LRB104 03125 HLH 13146 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 Sections 15-170 and 15-172 as follows:
17	17	6 (35 ILCS 200/15-170)
18	18	7 (Text of Section before amendment by P.A. 103-592)
19	19	8 Sec. 15-170. Senior citizens homestead exemption.
20	20	9 (a) An annual homestead exemption limited, except as
21	21	10 described here with relation to cooperatives or life care
22	22	11 facilities, to a maximum reduction set forth below from the
23	23	12 property's value, as equalized or assessed by the Department,
24	24	13 is granted for property that is occupied as a residence by a
25	25	14 person 65 years of age or older who is liable for paying real
26	26	15 estate taxes on the property and is an owner of record of the
27	27	16 property or has a legal or equitable interest therein as
28	28	17 evidenced by a written instrument, except for a leasehold
29	29	18 interest, other than a leasehold interest of land on which a
30	30	19 single family residence is located, which is occupied as a
31	31	20 residence by a person 65 years or older who has an ownership
32	32	21 interest therein, legal, equitable or as a lessee, and on
33	33	22 which he or she is liable for the payment of property taxes.
34	34	23 Before taxable year 2004, the maximum reduction shall be
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38	38	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2452 Introduced , by Rep. Amy Elik SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/15-17035 ILCS 200/15-172 35 ILCS 200/15-170 35 ILCS 200/15-172
40	40	35 ILCS 200/15-170
41	41	35 ILCS 200/15-172
42	42	Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, the maximum reduction under the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.
43	43	LRB104 03125 HLH 13146 b LRB104 03125 HLH 13146 b
44	44	LRB104 03125 HLH 13146 b
45	45	A BILL FOR
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51	51	35 ILCS 200/15-170
52	52	35 ILCS 200/15-172
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71	71	1 $2,500 in counties with 3,000,000 or more inhabitants and
72	72	2 $2,000 in all other counties. For taxable years 2004 through
73	73	3 2005, the maximum reduction shall be $3,000 in all counties.
74	74	4 For taxable years 2006 and 2007, the maximum reduction shall
75	75	5 be $3,500. For taxable years 2008 through 2011, the maximum
76	76	6 reduction is $4,000 in all counties. For taxable year 2012,
77	77	7 the maximum reduction is $5,000 in counties with 3,000,000 or
78	78	8 more inhabitants and $4,000 in all other counties. For taxable
79	79	9 years 2013 through 2016, the maximum reduction is $5,000 in
80	80	10 all counties. For taxable years 2017 through 2022, the maximum
81	81	11 reduction is $8,000 in counties with 3,000,000 or more
82	82	12 inhabitants and $5,000 in all other counties. For taxable
83	83	13 years 2023 through 2025 and thereafter, the maximum reduction
84	84	14 is $8,000 in counties with 3,000,000 or more inhabitants and
85	85	15 counties that are contiguous to a county of 3,000,000 or more
86	86	16 inhabitants and $5,000 in all other counties. For taxable
87	87	17 years 2026 and thereafter, the maximum reduction is $8,000 in
88	88	18 all counties.
89	89	19 (b) For land improved with an apartment building owned and
90	90	20 operated as a cooperative, the maximum reduction from the
91	91	21 value of the property, as equalized by the Department, shall
92	92	22 be multiplied by the number of apartments or units occupied by
93	93	23 a person 65 years of age or older who is liable, by contract
94	94	24 with the owner or owners of record, for paying property taxes
95	95	25 on the property and is an owner of record of a legal or
96	96	26 equitable interest in the cooperative apartment building,
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107	107	1 other than a leasehold interest. For land improved with a life
108	108	2 care facility, the maximum reduction from the value of the
109	109	3 property, as equalized by the Department, shall be multiplied
110	110	4 by the number of apartments or units occupied by persons 65
111	111	5 years of age or older, irrespective of any legal, equitable,
112	112	6 or leasehold interest in the facility, who are liable, under a
113	113	7 contract with the owner or owners of record of the facility,
114	114	8 for paying property taxes on the property. In a cooperative or
115	115	9 a life care facility where a homestead exemption has been
116	116	10 granted, the cooperative association or the management firm of
117	117	11 the cooperative or facility shall credit the savings resulting
118	118	12 from that exemption only to the apportioned tax liability of
119	119	13 the owner or resident who qualified for the exemption. Any
120	120	14 person who willfully refuses to so credit the savings shall be
121	121	15 guilty of a Class B misdemeanor. Under this Section and
122	122	16 Sections 15-175, 15-176, and 15-177, "life care facility"
123	123	17 means a facility, as defined in Section 2 of the Life Care
124	124	18 Facilities Act, with which the applicant for the homestead
125	125	19 exemption has a life care contract as defined in that Act.
126	126	20 (c) When a homestead exemption has been granted under this
127	127	21 Section and the person qualifying subsequently becomes a
128	128	22 resident of a facility licensed under the Assisted Living and
129	129	23 Shared Housing Act, the Nursing Home Care Act, the Specialized
130	130	24 Mental Health Rehabilitation Act of 2013, the ID/DD Community
131	131	25 Care Act, or the MC/DD Act, the exemption shall continue so
132	132	26 long as the residence continues to be occupied by the
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143	143	1 qualifying person's spouse if the spouse is 65 years of age or
144	144	2 older, or if the residence remains unoccupied but is still
145	145	3 owned by the person qualified for the homestead exemption.
146	146	4 (d) A person who will be 65 years of age during the current
147	147	5 assessment year shall be eligible to apply for the homestead
148	148	6 exemption during that assessment year. Application shall be
149	149	7 made during the application period in effect for the county of
150	150	8 his residence.
151	151	9 (e) Beginning with assessment year 2003, for taxes payable
152	152	10 in 2004, property that is first occupied as a residence after
153	153	11 January 1 of any assessment year by a person who is eligible
154	154	12 for the senior citizens homestead exemption under this Section
155	155	13 must be granted a pro-rata exemption for the assessment year.
156	156	14 The amount of the pro-rata exemption is the exemption allowed
157	157	15 in the county under this Section divided by 365 and multiplied
158	158	16 by the number of days during the assessment year the property
159	159	17 is occupied as a residence by a person eligible for the
160	160	18 exemption under this Section. The chief county assessment
161	161	19 officer must adopt reasonable procedures to establish
162	162	20 eligibility for this pro-rata exemption.
163	163	21 (f) The assessor or chief county assessment officer may
164	164	22 determine the eligibility of a life care facility to receive
165	165	23 the benefits provided by this Section, by affidavit,
166	166	24 application, visual inspection, questionnaire or other
167	167	25 reasonable methods in order to insure that the tax savings
168	168	26 resulting from the exemption are credited by the management
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179	179	1 firm to the apportioned tax liability of each qualifying
180	180	2 resident. The assessor may request reasonable proof that the
181	181	3 management firm has so credited the exemption.
182	182	4 (g) The chief county assessment officer of each county
183	183	5 with less than 3,000,000 inhabitants shall provide to each
184	184	6 person allowed a homestead exemption under this Section a form
185	185	7 to designate any other person to receive a duplicate of any
186	186	8 notice of delinquency in the payment of taxes assessed and
187	187	9 levied under this Code on the property of the person receiving
188	188	10 the exemption. The duplicate notice shall be in addition to
189	189	11 the notice required to be provided to the person receiving the
190	190	12 exemption, and shall be given in the manner required by this
191	191	13 Code. The person filing the request for the duplicate notice
192	192	14 shall pay a fee of $5 to cover administrative costs to the
193	193	15 supervisor of assessments, who shall then file the executed
194	194	16 designation with the county collector. Notwithstanding any
195	195	17 other provision of this Code to the contrary, the filing of
196	196	18 such an executed designation requires the county collector to
197	197	19 provide duplicate notices as indicated by the designation. A
198	198	20 designation may be rescinded by the person who executed such
199	199	21 designation at any time, in the manner and form required by the
200	200	22 chief county assessment officer.
201	201	23 (h) The assessor or chief county assessment officer may
202	202	24 determine the eligibility of residential property to receive
203	203	25 the homestead exemption provided by this Section by
204	204	26 application, visual inspection, questionnaire or other
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215	215	1 reasonable methods. The determination shall be made in
216	216	2 accordance with guidelines established by the Department.
217	217	3 (i) In counties with 3,000,000 or more inhabitants, for
218	218	4 taxable years 2010 through 2018, and beginning again in
219	219	5 taxable year 2024, each taxpayer who has been granted an
220	220	6 exemption under this Section must reapply on an annual basis.
221	221	7 If a reapplication is required, then the chief county
222	222	8 assessment officer shall mail the application to the taxpayer
223	223	9 at least 60 days prior to the last day of the application
224	224	10 period for the county.
225	225	11 For taxable years 2019 through 2023, in counties with
226	226	12 3,000,000 or more inhabitants, a taxpayer who has been granted
227	227	13 an exemption under this Section need not reapply. However, if
228	228	14 the property ceases to be qualified for the exemption under
229	229	15 this Section in any year for which a reapplication is not
230	230	16 required under this Section, then the owner of record of the
231	231	17 property shall notify the chief county assessment officer that
232	232	18 the property is no longer qualified. In addition, for taxable
233	233	19 years 2019 through 2023, the chief county assessment officer
234	234	20 of a county with 3,000,000 or more inhabitants shall enter
235	235	21 into an intergovernmental agreement with the county clerk of
236	236	22 that county and the Department of Public Health, as well as any
237	237	23 other appropriate governmental agency, to obtain information
238	238	24 that documents the death of a taxpayer who has been granted an
239	239	25 exemption under this Section. Notwithstanding any other
240	240	26 provision of law, the county clerk and the Department of
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251	251	1 Public Health shall provide that information to the chief
252	252	2 county assessment officer. The Department of Public Health
253	253	3 shall supply this information no less frequently than every
254	254	4 calendar quarter. Information concerning the death of a
255	255	5 taxpayer may be shared with the county treasurer. The chief
256	256	6 county assessment officer shall also enter into a data
257	257	7 exchange agreement with the Social Security Administration or
258	258	8 its agent to obtain access to the information regarding deaths
259	259	9 in possession of the Social Security Administration. The chief
260	260	10 county assessment officer shall, subject to the notice
261	261	11 requirements under subsection (m) of Section 9-275, terminate
262	262	12 the exemption under this Section if the information obtained
263	263	13 indicates that the property is no longer qualified for the
264	264	14 exemption. In counties with 3,000,000 or more inhabitants, the
265	265	15 assessor and the county recorder of deeds shall establish
266	266	16 policies and practices for the regular exchange of information
267	267	17 for the purpose of alerting the assessor whenever the transfer
268	268	18 of ownership of any property receiving an exemption under this
269	269	19 Section has occurred. When such a transfer occurs, the
270	270	20 assessor shall mail a notice to the new owner of the property
271	271	21 (i) informing the new owner that the exemption will remain in
272	272	22 place through the year of the transfer, after which it will be
273	273	23 canceled, and (ii) providing information pertaining to the
274	274	24 rules for reapplying for the exemption if the owner qualifies.
275	275	25 In counties with 3,000,000 or more inhabitants, the chief
276	276	26 county assessment official shall conduct audits of all
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287	287	1 exemptions granted under this Section no later than December
288	288	2 31, 2022 and no later than December 31, 2024. The audit shall
289	289	3 be designed to ascertain whether any senior homestead
290	290	4 exemptions have been granted erroneously. If it is determined
291	291	5 that a senior homestead exemption has been erroneously applied
292	292	6 to a property, the chief county assessment officer shall make
293	293	7 use of the appropriate provisions of Section 9-275 in relation
294	294	8 to the property that received the erroneous homestead
295	295	9 exemption.
296	296	10 (j) In counties with less than 3,000,000 inhabitants, the
297	297	11 county board may by resolution provide that if a person has
298	298	12 been granted a homestead exemption under this Section, the
299	299	13 person qualifying need not reapply for the exemption.
300	300	14 In counties with less than 3,000,000 inhabitants, if the
301	301	15 assessor or chief county assessment officer requires annual
302	302	16 application for verification of eligibility for an exemption
303	303	17 once granted under this Section, the application shall be
304	304	18 mailed to the taxpayer.
305	305	19 (l) The assessor or chief county assessment officer shall
306	306	20 notify each person who qualifies for an exemption under this
307	307	21 Section that the person may also qualify for deferral of real
308	308	22 estate taxes under the Senior Citizens Real Estate Tax
309	309	23 Deferral Act. The notice shall set forth the qualifications
310	310	24 needed for deferral of real estate taxes, the address and
311	311	25 telephone number of county collector, and a statement that
312	312	26 applications for deferral of real estate taxes may be obtained
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323	323	1 from the county collector.
324	324	2 (m) Notwithstanding Sections 6 and 8 of the State Mandates
325	325	3 Act, no reimbursement by the State is required for the
326	326	4 implementation of any mandate created by this Section.
327	327	5 (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20;
328	328	6 102-895, eff. 5-23-22.)
329	329	7 (Text of Section after amendment by P.A. 103-592)
330	330	8 Sec. 15-170. Senior citizens homestead exemption.
331	331	9 (a) An annual homestead exemption limited, except as
332	332	10 described here with relation to cooperatives or life care
333	333	11 facilities, to a maximum reduction set forth below from the
334	334	12 property's value, as equalized or assessed by the Department,
335	335	13 is granted for property that is occupied as a residence by a
336	336	14 person 65 years of age or older who is liable for paying real
337	337	15 estate taxes on the property and is an owner of record of the
338	338	16 property or has a legal or equitable interest therein as
339	339	17 evidenced by a written instrument, except for a leasehold
340	340	18 interest, other than a leasehold interest of land on which a
341	341	19 single family residence is located, which is occupied as a
342	342	20 residence by a person 65 years or older who has an ownership
343	343	21 interest therein, legal, equitable or as a lessee, and on
344	344	22 which he or she is liable for the payment of property taxes.
345	345	23 Before taxable year 2004, the maximum reduction shall be
346	346	24 $2,500 in counties with 3,000,000 or more inhabitants and
347	347	25 $2,000 in all other counties. For taxable years 2004 through
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358	358	1 2005, the maximum reduction shall be $3,000 in all counties.
359	359	2 For taxable years 2006 and 2007, the maximum reduction shall
360	360	3 be $3,500. For taxable years 2008 through 2011, the maximum
361	361	4 reduction is $4,000 in all counties. For taxable year 2012,
362	362	5 the maximum reduction is $5,000 in counties with 3,000,000 or
363	363	6 more inhabitants and $4,000 in all other counties. For taxable
364	364	7 years 2013 through 2016, the maximum reduction is $5,000 in
365	365	8 all counties. For taxable years 2017 through 2022, the maximum
366	366	9 reduction is $8,000 in counties with 3,000,000 or more
367	367	10 inhabitants and $5,000 in all other counties. For taxable
368	368	11 years 2023 through 2025 and thereafter, the maximum reduction
369	369	12 is $8,000 in counties with 3,000,000 or more inhabitants and
370	370	13 counties that are contiguous to a county of 3,000,000 or more
371	371	14 inhabitants and $5,000 in all other counties. For taxable
372	372	15 years 2026 and thereafter, the maximum reduction is $8,000 in
373	373	16 all counties.
374	374	17 (b) For land improved with an apartment building owned and
375	375	18 operated as a cooperative, the maximum reduction from the
376	376	19 value of the property, as equalized by the Department, shall
377	377	20 be multiplied by the number of apartments or units occupied by
378	378	21 a person 65 years of age or older who is liable, by contract
379	379	22 with the owner or owners of record, for paying property taxes
380	380	23 on the property and is an owner of record of a legal or
381	381	24 equitable interest in the cooperative apartment building,
382	382	25 other than a leasehold interest. For land improved with a life
383	383	26 care facility, the maximum reduction from the value of the
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394	394	1 property, as equalized by the Department, shall be multiplied
395	395	2 by the number of apartments or units occupied by persons 65
396	396	3 years of age or older, irrespective of any legal, equitable,
397	397	4 or leasehold interest in the facility, who are liable, under a
398	398	5 contract with the owner or owners of record of the facility,
399	399	6 for paying property taxes on the property. In a cooperative or
400	400	7 a life care facility where a homestead exemption has been
401	401	8 granted, the cooperative association or the management firm of
402	402	9 the cooperative or facility shall credit the savings resulting
403	403	10 from that exemption only to the apportioned tax liability of
404	404	11 the owner or resident who qualified for the exemption. Any
405	405	12 person who willfully refuses to so credit the savings shall be
406	406	13 guilty of a Class B misdemeanor. Under this Section and
407	407	14 Sections 15-175, 15-176, and 15-177, "life care facility"
408	408	15 means a facility, as defined in Section 2 of the Life Care
409	409	16 Facilities Act, with which the applicant for the homestead
410	410	17 exemption has a life care contract as defined in that Act.
411	411	18 (c) When a homestead exemption has been granted under this
412	412	19 Section and the person qualifying subsequently becomes a
413	413	20 resident of a facility licensed under the Assisted Living and
414	414	21 Shared Housing Act, the Nursing Home Care Act, the Specialized
415	415	22 Mental Health Rehabilitation Act of 2013, the ID/DD Community
416	416	23 Care Act, or the MC/DD Act, the exemption shall continue so
417	417	24 long as the residence continues to be occupied by the
418	418	25 qualifying person's spouse if the spouse is 65 years of age or
419	419	26 older, or if the residence remains unoccupied but is still
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430	430	1 owned by the person qualified for the homestead exemption.
431	431	2 (d) A person who will be 65 years of age during the current
432	432	3 assessment year shall be eligible to apply for the homestead
433	433	4 exemption during that assessment year. Application shall be
434	434	5 made during the application period in effect for the county of
435	435	6 his residence.
436	436	7 (e) Beginning with assessment year 2003, for taxes payable
437	437	8 in 2004, property that is first occupied as a residence after
438	438	9 January 1 of any assessment year by a person who is eligible
439	439	10 for the senior citizens homestead exemption under this Section
440	440	11 must be granted a pro-rata exemption for the assessment year.
441	441	12 The amount of the pro-rata exemption is the exemption allowed
442	442	13 in the county under this Section divided by 365 and multiplied
443	443	14 by the number of days during the assessment year the property
444	444	15 is occupied as a residence by a person eligible for the
445	445	16 exemption under this Section. The chief county assessment
446	446	17 officer must adopt reasonable procedures to establish
447	447	18 eligibility for this pro-rata exemption.
448	448	19 (f) The assessor or chief county assessment officer may
449	449	20 determine the eligibility of a life care facility to receive
450	450	21 the benefits provided by this Section, by affidavit,
451	451	22 application, visual inspection, questionnaire or other
452	452	23 reasonable methods in order to ensure that the tax savings
453	453	24 resulting from the exemption are credited by the management
454	454	25 firm to the apportioned tax liability of each qualifying
455	455	26 resident. The assessor may request reasonable proof that the
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462	462
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465	465	HB2452 - 13 - LRB104 03125 HLH 13146 b
466	466	1 management firm has so credited the exemption.
467	467	2 (g) The chief county assessment officer of each county
468	468	3 with less than 3,000,000 inhabitants shall provide to each
469	469	4 person allowed a homestead exemption under this Section a form
470	470	5 to designate any other person to receive a duplicate of any
471	471	6 notice of delinquency in the payment of taxes assessed and
472	472	7 levied under this Code on the property of the person receiving
473	473	8 the exemption. The duplicate notice shall be in addition to
474	474	9 the notice required to be provided to the person receiving the
475	475	10 exemption, and shall be given in the manner required by this
476	476	11 Code. The person filing the request for the duplicate notice
477	477	12 shall pay a fee of $5 to cover administrative costs to the
478	478	13 supervisor of assessments, who shall then file the executed
479	479	14 designation with the county collector. Notwithstanding any
480	480	15 other provision of this Code to the contrary, the filing of
481	481	16 such an executed designation requires the county collector to
482	482	17 provide duplicate notices as indicated by the designation. A
483	483	18 designation may be rescinded by the person who executed such
484	484	19 designation at any time, in the manner and form required by the
485	485	20 chief county assessment officer.
486	486	21 (h) The assessor or chief county assessment officer may
487	487	22 determine the eligibility of residential property to receive
488	488	23 the homestead exemption provided by this Section by
489	489	24 application, visual inspection, questionnaire or other
490	490	25 reasonable methods. The determination shall be made in
491	491	26 accordance with guidelines established by the Department.
492	492
493	493
494	494
495	495
496	496
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498	498
499	499
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501	501	HB2452 - 14 - LRB104 03125 HLH 13146 b
502	502	1 (i) In counties with 3,000,000 or more inhabitants, for
503	503	2 taxable years 2010 through 2018, each taxpayer who has been
504	504	3 granted an exemption under this Section must reapply on an
505	505	4 annual basis.
506	506	5 If a reapplication is required, then the chief county
507	507	6 assessment officer shall mail the application to the taxpayer
508	508	7 at least 60 days prior to the last day of the application
509	509	8 period for the county.
510	510	9 For taxable years 2019 and thereafter, in counties with
511	511	10 3,000,000 or more inhabitants, a taxpayer who has been granted
512	512	11 an exemption under this Section need not reapply. However, if
513	513	12 the property ceases to be qualified for the exemption under
514	514	13 this Section in any year for which a reapplication is not
515	515	14 required under this Section, then the owner of record of the
516	516	15 property shall notify the chief county assessment officer that
517	517	16 the property is no longer qualified. In addition, for taxable
518	518	17 years 2019 and thereafter, the chief county assessment officer
519	519	18 of a county with 3,000,000 or more inhabitants shall enter
520	520	19 into an intergovernmental agreement with the county clerk of
521	521	20 that county and the Department of Public Health, as well as any
522	522	21 other appropriate governmental agency, to obtain information
523	523	22 that documents the death of a taxpayer who has been granted an
524	524	23 exemption under this Section. Notwithstanding any other
525	525	24 provision of law, the county clerk and the Department of
526	526	25 Public Health shall provide that information to the chief
527	527	26 county assessment officer. The Department of Public Health
528	528
529	529
530	530
531	531
532	532
533	533	HB2452 - 14 - LRB104 03125 HLH 13146 b
534	534
535	535
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537	537	HB2452 - 15 - LRB104 03125 HLH 13146 b
538	538	1 shall supply this information no less frequently than every
539	539	2 calendar quarter. Information concerning the death of a
540	540	3 taxpayer may be shared with the county treasurer. The chief
541	541	4 county assessment officer shall also enter into a data
542	542	5 exchange agreement with the Social Security Administration or
543	543	6 its agent to obtain access to the information regarding deaths
544	544	7 in possession of the Social Security Administration. The chief
545	545	8 county assessment officer shall, subject to the notice
546	546	9 requirements under subsection (m) of Section 9-275, terminate
547	547	10 the exemption under this Section if the information obtained
548	548	11 indicates that the property is no longer qualified for the
549	549	12 exemption. In counties with 3,000,000 or more inhabitants, the
550	550	13 assessor and the county clerk shall establish policies and
551	551	14 practices for the regular exchange of information for the
552	552	15 purpose of alerting the assessor whenever the transfer of
553	553	16 ownership of any property receiving an exemption under this
554	554	17 Section has occurred. When such a transfer occurs, the
555	555	18 assessor shall mail a notice to the new owner of the property
556	556	19 (i) informing the new owner that the exemption will remain in
557	557	20 place through the year of the transfer, after which it will be
558	558	21 canceled, and (ii) providing information pertaining to the
559	559	22 rules for reapplying for the exemption if the owner qualifies.
560	560	23 In counties with 3,000,000 or more inhabitants, the chief
561	561	24 county assessment official shall conduct, by no later than
562	562	25 December 31 of the first year of each reassessment cycle, as
563	563	26 determined by Section 9-220, a review of all exemptions
564	564
565	565
566	566
567	567
568	568
569	569	HB2452 - 15 - LRB104 03125 HLH 13146 b
570	570
571	571
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573	573	HB2452 - 16 - LRB104 03125 HLH 13146 b
574	574	1 granted under this Section for the preceding reassessment
575	575	2 cycle under this Section. The review shall be designed to
576	576	3 ascertain whether any senior homestead exemptions have been
577	577	4 granted erroneously. If it is determined that a senior
578	578	5 homestead exemption has been erroneously applied to a
579	579	6 property, the chief county assessment officer shall make use
580	580	7 of the appropriate provisions of Section 9-275 in relation to
581	581	8 the property that received the erroneous homestead exemption.
582	582	9 (j) In counties with less than 3,000,000 inhabitants, the
583	583	10 county board may by resolution provide that if a person has
584	584	11 been granted a homestead exemption under this Section, the
585	585	12 person qualifying need not reapply for the exemption. In
586	586	13 counties in which the county board passes such a resolution,
587	587	14 the chief county assessment official shall, prior to the
588	588	15 submission of the final abstract for the first year of each
589	589	16 reassessment cycle, as determined by Section 9-215, review all
590	590	17 exemptions granted for the preceding reassessment cycle under
591	591	18 this Section. The review shall be designed to ascertain
592	592	19 whether any senior homestead exemptions have been granted
593	593	20 erroneously.
594	594	21 In counties with less than 3,000,000 inhabitants, if the
595	595	22 assessor or chief county assessment officer requires annual
596	596	23 application for verification of eligibility for an exemption
597	597	24 once granted under this Section, the application shall be
598	598	25 mailed to the taxpayer.
599	599	26 (l) The assessor or chief county assessment officer shall
600	600
601	601
602	602
603	603
604	604
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606	606
607	607
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609	609	HB2452 - 17 - LRB104 03125 HLH 13146 b
610	610	1 notify each person who qualifies for an exemption under this
611	611	2 Section that the person may also qualify for deferral of real
612	612	3 estate taxes under the Senior Citizens Real Estate Tax
613	613	4 Deferral Act. The notice shall set forth the qualifications
614	614	5 needed for deferral of real estate taxes, the address and
615	615	6 telephone number of county collector, and a statement that
616	616	7 applications for deferral of real estate taxes may be obtained
617	617	8 from the county collector.
618	618	9 (m) Notwithstanding Sections 6 and 8 of the State Mandates
619	619	10 Act, no reimbursement by the State is required for the
620	620	11 implementation of any mandate created by this Section.
621	621	12 (Source: P.A. 102-895, eff. 5-23-22; 103-592, eff. 1-1-25.)
622	622	13 (35 ILCS 200/15-172)
623	623	14 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
624	624	15 Homestead Exemption.
625	625	16 (a) This Section may be cited as the Low-Income Senior
626	626	17 Citizens Assessment Freeze Homestead Exemption.
627	627	18 (b) As used in this Section:
628	628	19 "Applicant" means an individual who has filed an
629	629	20 application under this Section.
630	630	21 "Base amount" means the base year equalized assessed value
631	631	22 of the residence plus the first year's equalized assessed
632	632	23 value of any added improvements which increased the assessed
633	633	24 value of the residence after the base year.
634	634	25 "Base year" means the taxable year prior to the taxable
635	635
636	636
637	637
638	638
639	639
640	640	HB2452 - 17 - LRB104 03125 HLH 13146 b
641	641
642	642
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644	644	HB2452 - 18 - LRB104 03125 HLH 13146 b
645	645	1 year for which the applicant first qualifies and applies for
646	646	2 the exemption provided that in the prior taxable year the
647	647	3 property was improved with a permanent structure that was
648	648	4 occupied as a residence by the applicant who was liable for
649	649	5 paying real property taxes on the property and who was either
650	650	6 (i) an owner of record of the property or had legal or
651	651	7 equitable interest in the property as evidenced by a written
652	652	8 instrument or (ii) had a legal or equitable interest as a
653	653	9 lessee in the parcel of property that was single family
654	654	10 residence. If in any subsequent taxable year for which the
655	655	11 applicant applies and qualifies for the exemption the
656	656	12 equalized assessed value of the residence is less than the
657	657	13 equalized assessed value in the existing base year (provided
658	658	14 that such equalized assessed value is not based on an assessed
659	659	15 value that results from a temporary irregularity in the
660	660	16 property that reduces the assessed value for one or more
661	661	17 taxable years), then that subsequent taxable year shall become
662	662	18 the base year until a new base year is established under the
663	663	19 terms of this paragraph. For taxable year 1999 only, the Chief
664	664	20 County Assessment Officer shall review (i) all taxable years
665	665	21 for which the applicant applied and qualified for the
666	666	22 exemption and (ii) the existing base year. The assessment
667	667	23 officer shall select as the new base year the year with the
668	668	24 lowest equalized assessed value. An equalized assessed value
669	669	25 that is based on an assessed value that results from a
670	670	26 temporary irregularity in the property that reduces the
671	671
672	672
673	673
674	674
675	675
676	676	HB2452 - 18 - LRB104 03125 HLH 13146 b
677	677
678	678
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680	680	HB2452 - 19 - LRB104 03125 HLH 13146 b
681	681	1 assessed value for one or more taxable years shall not be
682	682	2 considered the lowest equalized assessed value. The selected
683	683	3 year shall be the base year for taxable year 1999 and
684	684	4 thereafter until a new base year is established under the
685	685	5 terms of this paragraph.
686	686	6 "Chief County Assessment Officer" means the County
687	687	7 Assessor or Supervisor of Assessments of the county in which
688	688	8 the property is located.
689	689	9 "Equalized assessed value" means the assessed value as
690	690	10 equalized by the Illinois Department of Revenue.
691	691	11 "Household" means the applicant, the spouse of the
692	692	12 applicant, and all persons using the residence of the
693	693	13 applicant as their principal place of residence.
694	694	14 "Household income" means the combined income of the
695	695	15 members of a household for the calendar year preceding the
696	696	16 taxable year.
697	697	17 "Income" has the same meaning as provided in Section 3.07
698	698	18 of the Senior Citizens and Persons with Disabilities Property
699	699	19 Tax Relief Act, except that, beginning in assessment year
700	700	20 2001, "income" does not include veteran's benefits.
701	701	21 "Internal Revenue Code of 1986" means the United States
702	702	22 Internal Revenue Code of 1986 or any successor law or laws
703	703	23 relating to federal income taxes in effect for the year
704	704	24 preceding the taxable year.
705	705	25 "Life care facility that qualifies as a cooperative" means
706	706	26 a facility as defined in Section 2 of the Life Care Facilities
707	707
708	708
709	709
710	710
711	711
712	712	HB2452 - 19 - LRB104 03125 HLH 13146 b
713	713
714	714
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716	716	HB2452 - 20 - LRB104 03125 HLH 13146 b
717	717	1 Act.
718	718	2 "Maximum income limitation" means:
719	719	3 (1) $35,000 prior to taxable year 1999;
720	720	4 (2) $40,000 in taxable years 1999 through 2003;
721	721	5 (3) $45,000 in taxable years 2004 through 2005;
722	722	6 (4) $50,000 in taxable years 2006 and 2007;
723	723	7 (5) $55,000 in taxable years 2008 through 2016;
724	724	8 (6) for taxable year 2017, (i) $65,000 for qualified
725	725	9 property located in a county with 3,000,000 or more
726	726	10 inhabitants and (ii) $55,000 for qualified property
727	727	11 located in a county with fewer than 3,000,000 inhabitants;
728	728	12 and
729	729	13 (7) for taxable years 2018 through 2025 and
730	730	14 thereafter, $65,000 for all qualified property; and .
731	731	15 (8) for taxable years 2026 and thereafter, $75,000 for
732	732	16 all qualified property.
733	733	17 As an alternative income valuation, a homeowner who is
734	734	18 enrolled in any of the following programs may be presumed to
735	735	19 have household income that does not exceed the maximum income
736	736	20 limitation for that tax year as required by this Section: Aid
737	737	21 to the Aged, Blind or Disabled (AABD) Program or the
738	738	22 Supplemental Nutrition Assistance Program (SNAP), both of
739	739	23 which are administered by the Department of Human Services;
740	740	24 the Low Income Home Energy Assistance Program (LIHEAP), which
741	741	25 is administered by the Department of Commerce and Economic
742	742	26 Opportunity; The Benefit Access program, which is administered
743	743
744	744
745	745
746	746
747	747
748	748	HB2452 - 20 - LRB104 03125 HLH 13146 b
749	749
750	750
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752	752	HB2452 - 21 - LRB104 03125 HLH 13146 b
753	753	1 by the Department on Aging; and the Senior Citizens Real
754	754	2 Estate Tax Deferral Program.
755	755	3 A chief county assessment officer may indicate that he or
756	756	4 she has verified an applicant's income eligibility for this
757	757	5 exemption but may not report which program or programs, if
758	758	6 any, enroll the applicant. Release of personal information
759	759	7 submitted pursuant to this Section shall be deemed an
760	760	8 unwarranted invasion of personal privacy under the Freedom of
761	761	9 Information Act.
762	762	10 "Residence" means the principal dwelling place and
763	763	11 appurtenant structures used for residential purposes in this
764	764	12 State occupied on January 1 of the taxable year by a household
765	765	13 and so much of the surrounding land, constituting the parcel
766	766	14 upon which the dwelling place is situated, as is used for
767	767	15 residential purposes. If the Chief County Assessment Officer
768	768	16 has established a specific legal description for a portion of
769	769	17 property constituting the residence, then that portion of
770	770	18 property shall be deemed the residence for the purposes of
771	771	19 this Section.
772	772	20 "Taxable year" means the calendar year during which ad
773	773	21 valorem property taxes payable in the next succeeding year are
774	774	22 levied.
775	775	23 (c) Beginning in taxable year 1994, a low-income senior
776	776	24 citizens assessment freeze homestead exemption is granted for
777	777	25 real property that is improved with a permanent structure that
778	778	26 is occupied as a residence by an applicant who (i) is 65 years
779	779
780	780
781	781
782	782
783	783
784	784	HB2452 - 21 - LRB104 03125 HLH 13146 b
785	785
786	786
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788	788	HB2452 - 22 - LRB104 03125 HLH 13146 b
789	789	1 of age or older during the taxable year, (ii) has a household
790	790	2 income that does not exceed the maximum income limitation,
791	791	3 (iii) is liable for paying real property taxes on the
792	792	4 property, and (iv) is an owner of record of the property or has
793	793	5 a legal or equitable interest in the property as evidenced by a
794	794	6 written instrument. This homestead exemption shall also apply
795	795	7 to a leasehold interest in a parcel of property improved with a
796	796	8 permanent structure that is a single family residence that is
797	797	9 occupied as a residence by a person who (i) is 65 years of age
798	798	10 or older during the taxable year, (ii) has a household income
799	799	11 that does not exceed the maximum income limitation, (iii) has
800	800	12 a legal or equitable ownership interest in the property as
801	801	13 lessee, and (iv) is liable for the payment of real property
802	802	14 taxes on that property.
803	803	15 In counties of 3,000,000 or more inhabitants, the amount
804	804	16 of the exemption for all taxable years is the equalized
805	805	17 assessed value of the residence in the taxable year for which
806	806	18 application is made minus the base amount. In all other
807	807	19 counties, the amount of the exemption is as follows: (i)
808	808	20 through taxable year 2005 and for taxable year 2007 and
809	809	21 thereafter, the amount of this exemption shall be the
810	810	22 equalized assessed value of the residence in the taxable year
811	811	23 for which application is made minus the base amount; and (ii)
812	812	24 for taxable year 2006, the amount of the exemption is as
813	813	25 follows:
814	814	26 (1) For an applicant who has a household income of
815	815
816	816
817	817
818	818
819	819
820	820	HB2452 - 22 - LRB104 03125 HLH 13146 b
821	821
822	822
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824	824	HB2452 - 23 - LRB104 03125 HLH 13146 b
825	825	1 $45,000 or less, the amount of the exemption is the
826	826	2 equalized assessed value of the residence in the taxable
827	827	3 year for which application is made minus the base amount.
828	828	4 (2) For an applicant who has a household income
829	829	5 exceeding $45,000 but not exceeding $46,250, the amount of
830	830	6 the exemption is (i) the equalized assessed value of the
831	831	7 residence in the taxable year for which application is
832	832	8 made minus the base amount (ii) multiplied by 0.8.
833	833	9 (3) For an applicant who has a household income
834	834	10 exceeding $46,250 but not exceeding $47,500, the amount of
835	835	11 the exemption is (i) the equalized assessed value of the
836	836	12 residence in the taxable year for which application is
837	837	13 made minus the base amount (ii) multiplied by 0.6.
838	838	14 (4) For an applicant who has a household income
839	839	15 exceeding $47,500 but not exceeding $48,750, the amount of
840	840	16 the exemption is (i) the equalized assessed value of the
841	841	17 residence in the taxable year for which application is
842	842	18 made minus the base amount (ii) multiplied by 0.4.
843	843	19 (5) For an applicant who has a household income
844	844	20 exceeding $48,750 but not exceeding $50,000, the amount of
845	845	21 the exemption is (i) the equalized assessed value of the
846	846	22 residence in the taxable year for which application is
847	847	23 made minus the base amount (ii) multiplied by 0.2.
848	848	24 When the applicant is a surviving spouse of an applicant
849	849	25 for a prior year for the same residence for which an exemption
850	850	26 under this Section has been granted, the base year and base
851	851
852	852
853	853
854	854
855	855
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857	857
858	858
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860	860	HB2452 - 24 - LRB104 03125 HLH 13146 b
861	861	1 amount for that residence are the same as for the applicant for
862	862	2 the prior year.
863	863	3 Each year at the time the assessment books are certified
864	864	4 to the County Clerk, the Board of Review or Board of Appeals
865	865	5 shall give to the County Clerk a list of the assessed values of
866	866	6 improvements on each parcel qualifying for this exemption that
867	867	7 were added after the base year for this parcel and that
868	868	8 increased the assessed value of the property.
869	869	9 In the case of land improved with an apartment building
870	870	10 owned and operated as a cooperative or a building that is a
871	871	11 life care facility that qualifies as a cooperative, the
872	872	12 maximum reduction from the equalized assessed value of the
873	873	13 property is limited to the sum of the reductions calculated
874	874	14 for each unit occupied as a residence by a person or persons
875	875	15 (i) 65 years of age or older, (ii) with a household income that
876	876	16 does not exceed the maximum income limitation, (iii) who is
877	877	17 liable, by contract with the owner or owners of record, for
878	878	18 paying real property taxes on the property, and (iv) who is an
879	879	19 owner of record of a legal or equitable interest in the
880	880	20 cooperative apartment building, other than a leasehold
881	881	21 interest. In the instance of a cooperative where a homestead
882	882	22 exemption has been granted under this Section, the cooperative
883	883	23 association or its management firm shall credit the savings
884	884	24 resulting from that exemption only to the apportioned tax
885	885	25 liability of the owner who qualified for the exemption. Any
886	886	26 person who willfully refuses to credit that savings to an
887	887
888	888
889	889
890	890
891	891
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893	893
894	894
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896	896	HB2452 - 25 - LRB104 03125 HLH 13146 b
897	897	1 owner who qualifies for the exemption is guilty of a Class B
898	898	2 misdemeanor.
899	899	3 When a homestead exemption has been granted under this
900	900	4 Section and an applicant then becomes a resident of a facility
901	901	5 licensed under the Assisted Living and Shared Housing Act, the
902	902	6 Nursing Home Care Act, the Specialized Mental Health
903	903	7 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
904	904	8 the MC/DD Act, the exemption shall be granted in subsequent
905	905	9 years so long as the residence (i) continues to be occupied by
906	906	10 the qualified applicant's spouse or (ii) if remaining
907	907	11 unoccupied, is still owned by the qualified applicant for the
908	908	12 homestead exemption.
909	909	13 Beginning January 1, 1997, when an individual dies who
910	910	14 would have qualified for an exemption under this Section, and
911	911	15 the surviving spouse does not independently qualify for this
912	912	16 exemption because of age, the exemption under this Section
913	913	17 shall be granted to the surviving spouse for the taxable year
914	914	18 preceding and the taxable year of the death, provided that,
915	915	19 except for age, the surviving spouse meets all other
916	916	20 qualifications for the granting of this exemption for those
917	917	21 years.
918	918	22 When married persons maintain separate residences, the
919	919	23 exemption provided for in this Section may be claimed by only
920	920	24 one of such persons and for only one residence.
921	921	25 For taxable year 1994 only, in counties having less than
922	922	26 3,000,000 inhabitants, to receive the exemption, a person
923	923
924	924
925	925
926	926
927	927
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929	929
930	930
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932	932	HB2452 - 26 - LRB104 03125 HLH 13146 b
933	933	1 shall submit an application by February 15, 1995 to the Chief
934	934	2 County Assessment Officer of the county in which the property
935	935	3 is located. In counties having 3,000,000 or more inhabitants,
936	936	4 for taxable year 1994 and all subsequent taxable years, to
937	937	5 receive the exemption, a person may submit an application to
938	938	6 the Chief County Assessment Officer of the county in which the
939	939	7 property is located during such period as may be specified by
940	940	8 the Chief County Assessment Officer. The Chief County
941	941	9 Assessment Officer in counties of 3,000,000 or more
942	942	10 inhabitants shall annually give notice of the application
943	943	11 period by mail or by publication. In counties having less than
944	944	12 3,000,000 inhabitants, beginning with taxable year 1995 and
945	945	13 thereafter, to receive the exemption, a person shall submit an
946	946	14 application by July 1 of each taxable year to the Chief County
947	947	15 Assessment Officer of the county in which the property is
948	948	16 located. A county may, by ordinance, establish a date for
949	949	17 submission of applications that is different than July 1. The
950	950	18 applicant shall submit with the application an affidavit of
951	951	19 the applicant's total household income, age, marital status
952	952	20 (and if married the name and address of the applicant's
953	953	21 spouse, if known), and principal dwelling place of members of
954	954	22 the household on January 1 of the taxable year. The Department
955	955	23 shall establish, by rule, a method for verifying the accuracy
956	956	24 of affidavits filed by applicants under this Section, and the
957	957	25 Chief County Assessment Officer may conduct audits of any
958	958	26 taxpayer claiming an exemption under this Section to verify
959	959
960	960
961	961
962	962
963	963
964	964	HB2452 - 26 - LRB104 03125 HLH 13146 b
965	965
966	966
967	967	HB2452- 27 -LRB104 03125 HLH 13146 b HB2452 - 27 - LRB104 03125 HLH 13146 b
968	968	HB2452 - 27 - LRB104 03125 HLH 13146 b
969	969	1 that the taxpayer is eligible to receive the exemption. Each
970	970	2 application shall contain or be verified by a written
971	971	3 declaration that it is made under the penalties of perjury. A
972	972	4 taxpayer's signing a fraudulent application under this Act is
973	973	5 perjury, as defined in Section 32-2 of the Criminal Code of
974	974	6 2012. The applications shall be clearly marked as applications
975	975	7 for the Low-Income Senior Citizens Assessment Freeze Homestead
976	976	8 Exemption and must contain a notice that any taxpayer who
977	977	9 receives the exemption is subject to an audit by the Chief
978	978	10 County Assessment Officer.
979	979	11 Notwithstanding any other provision to the contrary, in
980	980	12 counties having fewer than 3,000,000 inhabitants, if an
981	981	13 applicant fails to file the application required by this
982	982	14 Section in a timely manner and this failure to file is due to a
983	983	15 mental or physical condition sufficiently severe so as to
984	984	16 render the applicant incapable of filing the application in a
985	985	17 timely manner, the Chief County Assessment Officer may extend
986	986	18 the filing deadline for a period of 30 days after the applicant
987	987	19 regains the capability to file the application, but in no case
988	988	20 may the filing deadline be extended beyond 3 months of the
989	989	21 original filing deadline. In order to receive the extension
990	990	22 provided in this paragraph, the applicant shall provide the
991	991	23 Chief County Assessment Officer with a signed statement from
992	992	24 the applicant's physician, advanced practice registered nurse,
993	993	25 or physician assistant stating the nature and extent of the
994	994	26 condition, that, in the physician's, advanced practice
995	995
996	996
997	997
998	998
999	999
1000	1000	HB2452 - 27 - LRB104 03125 HLH 13146 b
1001	1001
1002	1002
1003	1003	HB2452- 28 -LRB104 03125 HLH 13146 b HB2452 - 28 - LRB104 03125 HLH 13146 b
1004	1004	HB2452 - 28 - LRB104 03125 HLH 13146 b
1005	1005	1 registered nurse's, or physician assistant's opinion, the
1006	1006	2 condition was so severe that it rendered the applicant
1007	1007	3 incapable of filing the application in a timely manner, and
1008	1008	4 the date on which the applicant regained the capability to
1009	1009	5 file the application.
1010	1010	6 Beginning January 1, 1998, notwithstanding any other
1011	1011	7 provision to the contrary, in counties having fewer than
1012	1012	8 3,000,000 inhabitants, if an applicant fails to file the
1013	1013	9 application required by this Section in a timely manner and
1014	1014	10 this failure to file is due to a mental or physical condition
1015	1015	11 sufficiently severe so as to render the applicant incapable of
1016	1016	12 filing the application in a timely manner, the Chief County
1017	1017	13 Assessment Officer may extend the filing deadline for a period
1018	1018	14 of 3 months. In order to receive the extension provided in this
1019	1019	15 paragraph, the applicant shall provide the Chief County
1020	1020	16 Assessment Officer with a signed statement from the
1021	1021	17 applicant's physician, advanced practice registered nurse, or
1022	1022	18 physician assistant stating the nature and extent of the
1023	1023	19 condition, and that, in the physician's, advanced practice
1024	1024	20 registered nurse's, or physician assistant's opinion, the
1025	1025	21 condition was so severe that it rendered the applicant
1026	1026	22 incapable of filing the application in a timely manner.
1027	1027	23 In counties having less than 3,000,000 inhabitants, if an
1028	1028	24 applicant was denied an exemption in taxable year 1994 and the
1029	1029	25 denial occurred due to an error on the part of an assessment
1030	1030	26 official, or his or her agent or employee, then beginning in
1031	1031
1032	1032
1033	1033
1034	1034
1035	1035
1036	1036	HB2452 - 28 - LRB104 03125 HLH 13146 b
1037	1037
1038	1038
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1040	1040	HB2452 - 29 - LRB104 03125 HLH 13146 b
1041	1041	1 taxable year 1997 the applicant's base year, for purposes of
1042	1042	2 determining the amount of the exemption, shall be 1993 rather
1043	1043	3 than 1994. In addition, in taxable year 1997, the applicant's
1044	1044	4 exemption shall also include an amount equal to (i) the amount
1045	1045	5 of any exemption denied to the applicant in taxable year 1995
1046	1046	6 as a result of using 1994, rather than 1993, as the base year,
1047	1047	7 (ii) the amount of any exemption denied to the applicant in
1048	1048	8 taxable year 1996 as a result of using 1994, rather than 1993,
1049	1049	9 as the base year, and (iii) the amount of the exemption
1050	1050	10 erroneously denied for taxable year 1994.
1051	1051	11 For purposes of this Section, a person who will be 65 years
1052	1052	12 of age during the current taxable year shall be eligible to
1053	1053	13 apply for the homestead exemption during that taxable year.
1054	1054	14 Application shall be made during the application period in
1055	1055	15 effect for the county of his or her residence.
1056	1056	16 The Chief County Assessment Officer may determine the
1057	1057	17 eligibility of a life care facility that qualifies as a
1058	1058	18 cooperative to receive the benefits provided by this Section
1059	1059	19 by use of an affidavit, application, visual inspection,
1060	1060	20 questionnaire, or other reasonable method in order to insure
1061	1061	21 that the tax savings resulting from the exemption are credited
1062	1062	22 by the management firm to the apportioned tax liability of
1063	1063	23 each qualifying resident. The Chief County Assessment Officer
1064	1064	24 may request reasonable proof that the management firm has so
1065	1065	25 credited that exemption.
1066	1066	26 Except as provided in this Section, all information
1067	1067
1068	1068
1069	1069
1070	1070
1071	1071
1072	1072	HB2452 - 29 - LRB104 03125 HLH 13146 b
1073	1073
1074	1074
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1076	1076	HB2452 - 30 - LRB104 03125 HLH 13146 b
1077	1077	1 received by the chief county assessment officer or the
1078	1078	2 Department from applications filed under this Section, or from
1079	1079	3 any investigation conducted under the provisions of this
1080	1080	4 Section, shall be confidential, except for official purposes
1081	1081	5 or pursuant to official procedures for collection of any State
1082	1082	6 or local tax or enforcement of any civil or criminal penalty or
1083	1083	7 sanction imposed by this Act or by any statute or ordinance
1084	1084	8 imposing a State or local tax. Any person who divulges any such
1085	1085	9 information in any manner, except in accordance with a proper
1086	1086	10 judicial order, is guilty of a Class A misdemeanor.
1087	1087	11 Nothing contained in this Section shall prevent the
1088	1088	12 Director or chief county assessment officer from publishing or
1089	1089	13 making available reasonable statistics concerning the
1090	1090	14 operation of the exemption contained in this Section in which
1091	1091	15 the contents of claims are grouped into aggregates in such a
1092	1092	16 way that information contained in any individual claim shall
1093	1093	17 not be disclosed.
1094	1094	18 Notwithstanding any other provision of law, for taxable
1095	1095	19 year 2017 and thereafter, in counties of 3,000,000 or more
1096	1096	20 inhabitants, the amount of the exemption shall be the greater
1097	1097	21 of (i) the amount of the exemption otherwise calculated under
1098	1098	22 this Section or (ii) $2,000.
1099	1099	23 (c-5) Notwithstanding any other provision of law, each
1100	1100	24 chief county assessment officer may approve this exemption for
1101	1101	25 the 2020 taxable year, without application, for any property
1102	1102	26 that was approved for this exemption for the 2019 taxable
1103	1103
1104	1104
1105	1105
1106	1106
1107	1107
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1109	1109
1110	1110
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1112	1112	HB2452 - 31 - LRB104 03125 HLH 13146 b
1113	1113	1 year, provided that:
1114	1114	2 (1) the county board has declared a local disaster as
1115	1115	3 provided in the Illinois Emergency Management Agency Act
1116	1116	4 related to the COVID-19 public health emergency;
1117	1117	5 (2) the owner of record of the property as of January
1118	1118	6 1, 2020 is the same as the owner of record of the property
1119	1119	7 as of January 1, 2019;
1120	1120	8 (3) the exemption for the 2019 taxable year has not
1121	1121	9 been determined to be an erroneous exemption as defined by
1122	1122	10 this Code; and
1123	1123	11 (4) the applicant for the 2019 taxable year has not
1124	1124	12 asked for the exemption to be removed for the 2019 or 2020
1125	1125	13 taxable years.
1126	1126	14 Nothing in this subsection shall preclude or impair the
1127	1127	15 authority of a chief county assessment officer to conduct
1128	1128	16 audits of any taxpayer claiming an exemption under this
1129	1129	17 Section to verify that the taxpayer is eligible to receive the
1130	1130	18 exemption as provided elsewhere in this Section.
1131	1131	19 (c-10) Notwithstanding any other provision of law, each
1132	1132	20 chief county assessment officer may approve this exemption for
1133	1133	21 the 2021 taxable year, without application, for any property
1134	1134	22 that was approved for this exemption for the 2020 taxable
1135	1135	23 year, if:
1136	1136	24 (1) the county board has declared a local disaster as
1137	1137	25 provided in the Illinois Emergency Management Agency Act
1138	1138	26 related to the COVID-19 public health emergency;
1139	1139
1140	1140
1141	1141
1142	1142
1143	1143
1144	1144	HB2452 - 31 - LRB104 03125 HLH 13146 b
1145	1145
1146	1146
1147	1147	HB2452- 32 -LRB104 03125 HLH 13146 b HB2452 - 32 - LRB104 03125 HLH 13146 b
1148	1148	HB2452 - 32 - LRB104 03125 HLH 13146 b
1149	1149	1 (2) the owner of record of the property as of January
1150	1150	2 1, 2021 is the same as the owner of record of the property
1151	1151	3 as of January 1, 2020;
1152	1152	4 (3) the exemption for the 2020 taxable year has not
1153	1153	5 been determined to be an erroneous exemption as defined by
1154	1154	6 this Code; and
1155	1155	7 (4) the taxpayer for the 2020 taxable year has not
1156	1156	8 asked for the exemption to be removed for the 2020 or 2021
1157	1157	9 taxable years.
1158	1158	10 Nothing in this subsection shall preclude or impair the
1159	1159	11 authority of a chief county assessment officer to conduct
1160	1160	12 audits of any taxpayer claiming an exemption under this
1161	1161	13 Section to verify that the taxpayer is eligible to receive the
1162	1162	14 exemption as provided elsewhere in this Section.
1163	1163	15 (d) Each Chief County Assessment Officer shall annually
1164	1164	16 publish a notice of availability of the exemption provided
1165	1165	17 under this Section. The notice shall be published at least 60
1166	1166	18 days but no more than 75 days prior to the date on which the
1167	1167	19 application must be submitted to the Chief County Assessment
1168	1168	20 Officer of the county in which the property is located. The
1169	1169	21 notice shall appear in a newspaper of general circulation in
1170	1170	22 the county.
1171	1171	23 Notwithstanding Sections 6 and 8 of the State Mandates
1172	1172	24 Act, no reimbursement by the State is required for the
1173	1173	25 implementation of any mandate created by this Section.
1174	1174	26 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
1175	1175
1176	1176
1177	1177
1178	1178
1179	1179
1180	1180	HB2452 - 32 - LRB104 03125 HLH 13146 b
1181	1181
1182	1182
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1184	1184	HB2452 - 33 - LRB104 03125 HLH 13146 b
1185	1185	1 102-895, eff. 5-23-22.)
1186	1186	2 Section 95. No acceleration or delay. Where this Act makes
1187	1187	3 changes in a statute that is represented in this Act by text
1188	1188	4 that is not yet or no longer in effect (for example, a Section
1189	1189	5 represented by multiple versions), the use of that text does
1190	1190	6 not accelerate or delay the taking effect of (i) the changes
1191	1191	7 made by this Act or (ii) provisions derived from any other
1192	1192	8 Public Act.
1193	1193
1194	1194
1195	1195
1196	1196
1197	1197
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