Illinois 2025-2026 Regular Session

Illinois House Bill HB2530 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2530 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately. LRB104 09381 HLH 19440 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2530 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately. LRB104 09381 HLH 19440 b LRB104 09381 HLH 19440 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2530 Introduced , by Rep. Daniel Didech 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 the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately.
6	6	LRB104 09381 HLH 19440 b LRB104 09381 HLH 19440 b
7	7	LRB104 09381 HLH 19440 b
8	8	A BILL FOR
9	9	HB2530LRB104 09381 HLH 19440 b HB2530 LRB104 09381 HLH 19440 b
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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 HB2530 Introduced , by Rep. Daniel Didech 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 the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately.
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43	43	A BILL FOR
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49	49	35 ILCS 200/15-172
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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 "Equalized assessed value" means the assessed value as
108	108	5 equalized by the Illinois Department of Revenue.
109	109	6 "Household" means the applicant, the spouse of the
110	110	7 applicant, and all persons using the residence of the
111	111	8 applicant as their principal place of residence.
112	112	9 "Household income" means the combined income of the
113	113	10 members of a household for the calendar year preceding the
114	114	11 taxable year.
115	115	12 "Income" has the same meaning as provided in Section 3.07
116	116	13 of the Senior Citizens and Persons with Disabilities Property
117	117	14 Tax Relief Act, except that, beginning in assessment year
118	118	15 2001, "income" does not include veteran's benefits. Beginning
119	119	16 in taxable year 2026, the amount of unreimbursed medical and
120	120	17 dental expenses incurred by members of the applicant's
121	121	18 household during the taxable year may be deducted from the
122	122	19 applicant's income.
123	123	20 "Internal Revenue Code of 1986" means the United States
124	124	21 Internal Revenue Code of 1986 or any successor law or laws
125	125	22 relating to federal income taxes in effect for the year
126	126	23 preceding the taxable year.
127	127	24 "Life care facility that qualifies as a cooperative" means
128	128	25 a facility as defined in Section 2 of the Life Care Facilities
129	129	26 Act.
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140	140	1 "Maximum income limitation" means:
141	141	2 (1) $35,000 prior to taxable year 1999;
142	142	3 (2) $40,000 in taxable years 1999 through 2003;
143	143	4 (3) $45,000 in taxable years 2004 through 2005;
144	144	5 (4) $50,000 in taxable years 2006 and 2007;
145	145	6 (5) $55,000 in taxable years 2008 through 2016;
146	146	7 (6) for taxable year 2017, (i) $65,000 for qualified
147	147	8 property located in a county with 3,000,000 or more
148	148	9 inhabitants and (ii) $55,000 for qualified property
149	149	10 located in a county with fewer than 3,000,000 inhabitants;
150	150	11 and
151	151	12 (7) for taxable years 2018 and thereafter, $65,000 for
152	152	13 all qualified property.
153	153	14 As an alternative income valuation, a homeowner who is
154	154	15 enrolled in any of the following programs may be presumed to
155	155	16 have household income that does not exceed the maximum income
156	156	17 limitation for that tax year as required by this Section: Aid
157	157	18 to the Aged, Blind or Disabled (AABD) Program or the
158	158	19 Supplemental Nutrition Assistance Program (SNAP), both of
159	159	20 which are administered by the Department of Human Services;
160	160	21 the Low Income Home Energy Assistance Program (LIHEAP), which
161	161	22 is administered by the Department of Commerce and Economic
162	162	23 Opportunity; The Benefit Access program, which is administered
163	163	24 by the Department on Aging; and the Senior Citizens Real
164	164	25 Estate Tax Deferral Program.
165	165	26 A chief county assessment officer may indicate that he or
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176	176	1 she has verified an applicant's income eligibility for this
177	177	2 exemption but may not report which program or programs, if
178	178	3 any, enroll the applicant. Release of personal information
179	179	4 submitted pursuant to this Section shall be deemed an
180	180	5 unwarranted invasion of personal privacy under the Freedom of
181	181	6 Information Act.
182	182	7 "Residence" means the principal dwelling place and
183	183	8 appurtenant structures used for residential purposes in this
184	184	9 State occupied on January 1 of the taxable year by a household
185	185	10 and so much of the surrounding land, constituting the parcel
186	186	11 upon which the dwelling place is situated, as is used for
187	187	12 residential purposes. If the Chief County Assessment Officer
188	188	13 has established a specific legal description for a portion of
189	189	14 property constituting the residence, then that portion of
190	190	15 property shall be deemed the residence for the purposes of
191	191	16 this Section.
192	192	17 "Taxable year" means the calendar year during which ad
193	193	18 valorem property taxes payable in the next succeeding year are
194	194	19 levied.
195	195	20 (c) Beginning in taxable year 1994, a low-income senior
196	196	21 citizens assessment freeze homestead exemption is granted for
197	197	22 real property that is improved with a permanent structure that
198	198	23 is occupied as a residence by an applicant who (i) is 65 years
199	199	24 of age or older during the taxable year, (ii) has a household
200	200	25 income that does not exceed the maximum income limitation,
201	201	26 (iii) is liable for paying real property taxes on the
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212	212	1 property, and (iv) is an owner of record of the property or has
213	213	2 a legal or equitable interest in the property as evidenced by a
214	214	3 written instrument. This homestead exemption shall also apply
215	215	4 to a leasehold interest in a parcel of property improved with a
216	216	5 permanent structure that is a single family residence that is
217	217	6 occupied as a residence by a person who (i) is 65 years of age
218	218	7 or older during the taxable year, (ii) has a household income
219	219	8 that does not exceed the maximum income limitation, (iii) has
220	220	9 a legal or equitable ownership interest in the property as
221	221	10 lessee, and (iv) is liable for the payment of real property
222	222	11 taxes on that property.
223	223	12 In counties of 3,000,000 or more inhabitants, the amount
224	224	13 of the exemption for all taxable years is the equalized
225	225	14 assessed value of the residence in the taxable year for which
226	226	15 application is made minus the base amount. In all other
227	227	16 counties, the amount of the exemption is as follows: (i)
228	228	17 through taxable year 2005 and for taxable year 2007 and
229	229	18 thereafter, the amount of this exemption shall be the
230	230	19 equalized assessed value of the residence in the taxable year
231	231	20 for which application is made minus the base amount; and (ii)
232	232	21 for taxable year 2006, the amount of the exemption is as
233	233	22 follows:
234	234	23 (1) For an applicant who has a household income of
235	235	24 $45,000 or less, the amount of the exemption is the
236	236	25 equalized assessed value of the residence in the taxable
237	237	26 year for which application is made minus the base amount.
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248	248	1 (2) For an applicant who has a household income
249	249	2 exceeding $45,000 but not exceeding $46,250, the amount of
250	250	3 the exemption is (i) the equalized assessed value of the
251	251	4 residence in the taxable year for which application is
252	252	5 made minus the base amount (ii) multiplied by 0.8.
253	253	6 (3) For an applicant who has a household income
254	254	7 exceeding $46,250 but not exceeding $47,500, the amount of
255	255	8 the exemption is (i) the equalized assessed value of the
256	256	9 residence in the taxable year for which application is
257	257	10 made minus the base amount (ii) multiplied by 0.6.
258	258	11 (4) For an applicant who has a household income
259	259	12 exceeding $47,500 but not exceeding $48,750, the amount of
260	260	13 the exemption is (i) the equalized assessed value of the
261	261	14 residence in the taxable year for which application is
262	262	15 made minus the base amount (ii) multiplied by 0.4.
263	263	16 (5) For an applicant who has a household income
264	264	17 exceeding $48,750 but not exceeding $50,000, the amount of
265	265	18 the exemption is (i) the equalized assessed value of the
266	266	19 residence in the taxable year for which application is
267	267	20 made minus the base amount (ii) multiplied by 0.2.
268	268	21 When the applicant is a surviving spouse of an applicant
269	269	22 for a prior year for the same residence for which an exemption
270	270	23 under this Section has been granted, the base year and base
271	271	24 amount for that residence are the same as for the applicant for
272	272	25 the prior year.
273	273	26 Each year at the time the assessment books are certified
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284	284	1 to the County Clerk, the Board of Review or Board of Appeals
285	285	2 shall give to the County Clerk a list of the assessed values of
286	286	3 improvements on each parcel qualifying for this exemption that
287	287	4 were added after the base year for this parcel and that
288	288	5 increased the assessed value of the property.
289	289	6 In the case of land improved with an apartment building
290	290	7 owned and operated as a cooperative or a building that is a
291	291	8 life care facility that qualifies as a cooperative, the
292	292	9 maximum reduction from the equalized assessed value of the
293	293	10 property is limited to the sum of the reductions calculated
294	294	11 for each unit occupied as a residence by a person or persons
295	295	12 (i) 65 years of age or older, (ii) with a household income that
296	296	13 does not exceed the maximum income limitation, (iii) who is
297	297	14 liable, by contract with the owner or owners of record, for
298	298	15 paying real property taxes on the property, and (iv) who is an
299	299	16 owner of record of a legal or equitable interest in the
300	300	17 cooperative apartment building, other than a leasehold
301	301	18 interest. In the instance of a cooperative where a homestead
302	302	19 exemption has been granted under this Section, the cooperative
303	303	20 association or its management firm shall credit the savings
304	304	21 resulting from that exemption only to the apportioned tax
305	305	22 liability of the owner who qualified for the exemption. Any
306	306	23 person who willfully refuses to credit that savings to an
307	307	24 owner who qualifies for the exemption is guilty of a Class B
308	308	25 misdemeanor.
309	309	26 When a homestead exemption has been granted under this
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320	320	1 Section and an applicant then becomes a resident of a facility
321	321	2 licensed under the Assisted Living and Shared Housing Act, the
322	322	3 Nursing Home Care Act, the Specialized Mental Health
323	323	4 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
324	324	5 the MC/DD Act, the exemption shall be granted in subsequent
325	325	6 years so long as the residence (i) continues to be occupied by
326	326	7 the qualified applicant's spouse or (ii) if remaining
327	327	8 unoccupied, is still owned by the qualified applicant for the
328	328	9 homestead exemption.
329	329	10 Beginning January 1, 1997, when an individual dies who
330	330	11 would have qualified for an exemption under this Section, and
331	331	12 the surviving spouse does not independently qualify for this
332	332	13 exemption because of age, the exemption under this Section
333	333	14 shall be granted to the surviving spouse for the taxable year
334	334	15 preceding and the taxable year of the death, provided that,
335	335	16 except for age, the surviving spouse meets all other
336	336	17 qualifications for the granting of this exemption for those
337	337	18 years.
338	338	19 When married persons maintain separate residences, the
339	339	20 exemption provided for in this Section may be claimed by only
340	340	21 one of such persons and for only one residence.
341	341	22 For taxable year 1994 only, in counties having less than
342	342	23 3,000,000 inhabitants, to receive the exemption, a person
343	343	24 shall submit an application by February 15, 1995 to the Chief
344	344	25 County Assessment Officer of the county in which the property
345	345	26 is located. In counties having 3,000,000 or more inhabitants,
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356	356	1 for taxable year 1994 and all subsequent taxable years, to
357	357	2 receive the exemption, a person may submit an application to
358	358	3 the Chief County Assessment Officer of the county in which the
359	359	4 property is located during such period as may be specified by
360	360	5 the Chief County Assessment Officer. The Chief County
361	361	6 Assessment Officer in counties of 3,000,000 or more
362	362	7 inhabitants shall annually give notice of the application
363	363	8 period by mail or by publication. In counties having less than
364	364	9 3,000,000 inhabitants, beginning with taxable year 1995 and
365	365	10 thereafter, to receive the exemption, a person shall submit an
366	366	11 application by July 1 of each taxable year to the Chief County
367	367	12 Assessment Officer of the county in which the property is
368	368	13 located. A county may, by ordinance, establish a date for
369	369	14 submission of applications that is different than July 1. The
370	370	15 applicant shall submit with the application an affidavit of
371	371	16 the applicant's total household income, age, marital status
372	372	17 (and if married the name and address of the applicant's
373	373	18 spouse, if known), and principal dwelling place of members of
374	374	19 the household on January 1 of the taxable year. The Department
375	375	20 shall establish, by rule, a method for verifying the accuracy
376	376	21 of affidavits filed by applicants under this Section, and the
377	377	22 Chief County Assessment Officer may conduct audits of any
378	378	23 taxpayer claiming an exemption under this Section to verify
379	379	24 that the taxpayer is eligible to receive the exemption. Each
380	380	25 application shall contain or be verified by a written
381	381	26 declaration that it is made under the penalties of perjury. A
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392	392	1 taxpayer's signing a fraudulent application under this Act is
393	393	2 perjury, as defined in Section 32-2 of the Criminal Code of
394	394	3 2012. The applications shall be clearly marked as applications
395	395	4 for the Low-Income Senior Citizens Assessment Freeze Homestead
396	396	5 Exemption and must contain a notice that any taxpayer who
397	397	6 receives the exemption is subject to an audit by the Chief
398	398	7 County Assessment Officer.
399	399	8 Notwithstanding any other provision to the contrary, in
400	400	9 counties having fewer than 3,000,000 inhabitants, if an
401	401	10 applicant fails to file the application required by this
402	402	11 Section in a timely manner and this failure to file is due to a
403	403	12 mental or physical condition sufficiently severe so as to
404	404	13 render the applicant incapable of filing the application in a
405	405	14 timely manner, the Chief County Assessment Officer may extend
406	406	15 the filing deadline for a period of 30 days after the applicant
407	407	16 regains the capability to file the application, but in no case
408	408	17 may the filing deadline be extended beyond 3 months of the
409	409	18 original filing deadline. In order to receive the extension
410	410	19 provided in this paragraph, the applicant shall provide the
411	411	20 Chief County Assessment Officer with a signed statement from
412	412	21 the applicant's physician, advanced practice registered nurse,
413	413	22 or physician assistant stating the nature and extent of the
414	414	23 condition, that, in the physician's, advanced practice
415	415	24 registered nurse's, or physician assistant's opinion, the
416	416	25 condition was so severe that it rendered the applicant
417	417	26 incapable of filing the application in a timely manner, and
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428	428	1 the date on which the applicant regained the capability to
429	429	2 file the application.
430	430	3 Beginning January 1, 1998, notwithstanding any other
431	431	4 provision to the contrary, in counties having fewer than
432	432	5 3,000,000 inhabitants, if an applicant fails to file the
433	433	6 application required by this Section in a timely manner and
434	434	7 this failure to file is due to a mental or physical condition
435	435	8 sufficiently severe so as to render the applicant incapable of
436	436	9 filing the application in a timely manner, the Chief County
437	437	10 Assessment Officer may extend the filing deadline for a period
438	438	11 of 3 months. In order to receive the extension provided in this
439	439	12 paragraph, the applicant shall provide the Chief County
440	440	13 Assessment Officer with a signed statement from the
441	441	14 applicant's physician, advanced practice registered nurse, or
442	442	15 physician assistant stating the nature and extent of the
443	443	16 condition, and that, in the physician's, advanced practice
444	444	17 registered nurse's, or physician assistant's opinion, the
445	445	18 condition was so severe that it rendered the applicant
446	446	19 incapable of filing the application in a timely manner.
447	447	20 In counties having less than 3,000,000 inhabitants, if an
448	448	21 applicant was denied an exemption in taxable year 1994 and the
449	449	22 denial occurred due to an error on the part of an assessment
450	450	23 official, or his or her agent or employee, then beginning in
451	451	24 taxable year 1997 the applicant's base year, for purposes of
452	452	25 determining the amount of the exemption, shall be 1993 rather
453	453	26 than 1994. In addition, in taxable year 1997, the applicant's
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464	464	1 exemption shall also include an amount equal to (i) the amount
465	465	2 of any exemption denied to the applicant in taxable year 1995
466	466	3 as a result of using 1994, rather than 1993, as the base year,
467	467	4 (ii) the amount of any exemption denied to the applicant in
468	468	5 taxable year 1996 as a result of using 1994, rather than 1993,
469	469	6 as the base year, and (iii) the amount of the exemption
470	470	7 erroneously denied for taxable year 1994.
471	471	8 For purposes of this Section, a person who will be 65 years
472	472	9 of age during the current taxable year shall be eligible to
473	473	10 apply for the homestead exemption during that taxable year.
474	474	11 Application shall be made during the application period in
475	475	12 effect for the county of his or her residence.
476	476	13 The Chief County Assessment Officer may determine the
477	477	14 eligibility of a life care facility that qualifies as a
478	478	15 cooperative to receive the benefits provided by this Section
479	479	16 by use of an affidavit, application, visual inspection,
480	480	17 questionnaire, or other reasonable method in order to insure
481	481	18 that the tax savings resulting from the exemption are credited
482	482	19 by the management firm to the apportioned tax liability of
483	483	20 each qualifying resident. The Chief County Assessment Officer
484	484	21 may request reasonable proof that the management firm has so
485	485	22 credited that exemption.
486	486	23 Except as provided in this Section, all information
487	487	24 received by the chief county assessment officer or the
488	488	25 Department from applications filed under this Section, or from
489	489	26 any investigation conducted under the provisions of this
490	490
491	491
492	492
493	493
494	494
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496	496
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500	500	1 Section, shall be confidential, except for official purposes
501	501	2 or pursuant to official procedures for collection of any State
502	502	3 or local tax or enforcement of any civil or criminal penalty or
503	503	4 sanction imposed by this Act or by any statute or ordinance
504	504	5 imposing a State or local tax. Any person who divulges any such
505	505	6 information in any manner, except in accordance with a proper
506	506	7 judicial order, is guilty of a Class A misdemeanor.
507	507	8 Nothing contained in this Section shall prevent the
508	508	9 Director or chief county assessment officer from publishing or
509	509	10 making available reasonable statistics concerning the
510	510	11 operation of the exemption contained in this Section in which
511	511	12 the contents of claims are grouped into aggregates in such a
512	512	13 way that information contained in any individual claim shall
513	513	14 not be disclosed.
514	514	15 Notwithstanding any other provision of law, for taxable
515	515	16 year 2017 and thereafter, in counties of 3,000,000 or more
516	516	17 inhabitants, the amount of the exemption shall be the greater
517	517	18 of (i) the amount of the exemption otherwise calculated under
518	518	19 this Section or (ii) $2,000.
519	519	20 (c-5) Notwithstanding any other provision of law, each
520	520	21 chief county assessment officer may approve this exemption for
521	521	22 the 2020 taxable year, without application, for any property
522	522	23 that was approved for this exemption for the 2019 taxable
523	523	24 year, provided that:
524	524	25 (1) the county board has declared a local disaster as
525	525	26 provided in the Illinois Emergency Management Agency Act
526	526
527	527
528	528
529	529
530	530
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532	532
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536	536	1 related to the COVID-19 public health emergency;
537	537	2 (2) the owner of record of the property as of January
538	538	3 1, 2020 is the same as the owner of record of the property
539	539	4 as of January 1, 2019;
540	540	5 (3) the exemption for the 2019 taxable year has not
541	541	6 been determined to be an erroneous exemption as defined by
542	542	7 this Code; and
543	543	8 (4) the applicant for the 2019 taxable year has not
544	544	9 asked for the exemption to be removed for the 2019 or 2020
545	545	10 taxable years.
546	546	11 Nothing in this subsection shall preclude or impair the
547	547	12 authority of a chief county assessment officer to conduct
548	548	13 audits of any taxpayer claiming an exemption under this
549	549	14 Section to verify that the taxpayer is eligible to receive the
550	550	15 exemption as provided elsewhere in this Section.
551	551	16 (c-10) Notwithstanding any other provision of law, each
552	552	17 chief county assessment officer may approve this exemption for
553	553	18 the 2021 taxable year, without application, for any property
554	554	19 that was approved for this exemption for the 2020 taxable
555	555	20 year, if:
556	556	21 (1) the county board has declared a local disaster as
557	557	22 provided in the Illinois Emergency Management Agency Act
558	558	23 related to the COVID-19 public health emergency;
559	559	24 (2) the owner of record of the property as of January
560	560	25 1, 2021 is the same as the owner of record of the property
561	561	26 as of January 1, 2020;
562	562
563	563
564	564
565	565
566	566
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568	568
569	569
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572	572	1 (3) the exemption for the 2020 taxable year has not
573	573	2 been determined to be an erroneous exemption as defined by
574	574	3 this Code; and
575	575	4 (4) the taxpayer for the 2020 taxable year has not
576	576	5 asked for the exemption to be removed for the 2020 or 2021
577	577	6 taxable years.
578	578	7 Nothing in this subsection shall preclude or impair the
579	579	8 authority of a chief county assessment officer to conduct
580	580	9 audits of any taxpayer claiming an exemption under this
581	581	10 Section to verify that the taxpayer is eligible to receive the
582	582	11 exemption as provided elsewhere in this Section.
583	583	12 (d) Each Chief County Assessment Officer shall annually
584	584	13 publish a notice of availability of the exemption provided
585	585	14 under this Section. The notice shall be published at least 60
586	586	15 days but no more than 75 days prior to the date on which the
587	587	16 application must be submitted to the Chief County Assessment
588	588	17 Officer of the county in which the property is located. The
589	589	18 notice shall appear in a newspaper of general circulation in
590	590	19 the county.
591	591	20 Notwithstanding Sections 6 and 8 of the State Mandates
592	592	21 Act, no reimbursement by the State is required for the
593	593	22 implementation of any mandate created by this Section.
594	594	23 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
595	595	24 102-895, eff. 5-23-22.)
596	596
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598	598
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