Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1643 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 SB1643 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately. LRB104 03826 HLH 13850 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1643 Introduced 2/5/2025, by Sen. Sue Rezin SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately. LRB104 03826 HLH 13850 b LRB104 03826 HLH 13850 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1643 Introduced 2/5/2025, by Sen. Sue Rezin 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, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
6	6	LRB104 03826 HLH 13850 b LRB104 03826 HLH 13850 b
7	7	LRB104 03826 HLH 13850 b
8	8	A BILL FOR
9	9	SB1643LRB104 03826 HLH 13850 b SB1643 LRB104 03826 HLH 13850 b
10	10	SB1643 LRB104 03826 HLH 13850 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 15-172 as follows:
16	16	6 (35 ILCS 200/15-172)
17	17	7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
18	18	8 Homestead Exemption.
19	19	9 (a) This Section may be cited as the Low-Income Senior
20	20	10 Citizens Assessment Freeze Homestead Exemption.
21	21	11 (b) As used in this Section:
22	22	12 "Applicant" means an individual who has filed an
23	23	13 application under this Section.
24	24	14 "Base amount" means the base year equalized assessed value
25	25	15 of the residence plus the first year's equalized assessed
26	26	16 value of any added improvements which increased the assessed
27	27	17 value of the residence after the base year.
28	28	18 "Base year" means the taxable year prior to the taxable
29	29	19 year for which the applicant first qualifies and applies for
30	30	20 the exemption provided that in the prior taxable year the
31	31	21 property was improved with a permanent structure that was
32	32	22 occupied as a residence by the applicant who was liable for
33	33	23 paying real property taxes on the property and who was either
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1643 Introduced 2/5/2025, by Sen. Sue Rezin 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, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
41	41	LRB104 03826 HLH 13850 b LRB104 03826 HLH 13850 b
42	42	LRB104 03826 HLH 13850 b
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 "Consumer Price Index-u" means means the index published
108	108	5 by the Bureau of Labor Statistics of the United States
109	109	6 Department of Labor that measures the average change in prices
110	110	7 of goods and services purchased by all urban consumers, United
111	111	8 States city average, all items, 1982-84=100.
112	112	9 "Equalized assessed value" means the assessed value as
113	113	10 equalized by the Illinois Department of Revenue.
114	114	11 "Household" means the applicant, the spouse of the
115	115	12 applicant, and all persons using the residence of the
116	116	13 applicant as their principal place of residence.
117	117	14 "Household income" means the combined income of the
118	118	15 members of a household for the calendar year preceding the
119	119	16 taxable year.
120	120	17 "Income" has the same meaning as provided in Section 3.07
121	121	18 of the Senior Citizens and Persons with Disabilities Property
122	122	19 Tax Relief Act, except that, beginning in assessment year
123	123	20 2001, "income" does not include veteran's benefits.
124	124	21 "Internal Revenue Code of 1986" means the United States
125	125	22 Internal Revenue Code of 1986 or any successor law or laws
126	126	23 relating to federal income taxes in effect for the year
127	127	24 preceding the taxable year.
128	128	25 "Life care facility that qualifies as a cooperative" means
129	129	26 a facility as defined in Section 2 of the Life Care Facilities
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140	140	1 Act.
141	141	2 "Maximum income limitation" means:
142	142	3 (1) $35,000 prior to taxable year 1999;
143	143	4 (2) $40,000 in taxable years 1999 through 2003;
144	144	5 (3) $45,000 in taxable years 2004 through 2005;
145	145	6 (4) $50,000 in taxable years 2006 and 2007;
146	146	7 (5) $55,000 in taxable years 2008 through 2016;
147	147	8 (6) for taxable year 2017, (i) $65,000 for qualified
148	148	9 property located in a county with 3,000,000 or more
149	149	10 inhabitants and (ii) $55,000 for qualified property
150	150	11 located in a county with fewer than 3,000,000 inhabitants;
151	151	12 and
152	152	13 (7) for taxable years 2018 through 2024 and
153	153	14 thereafter, $65,000 for all qualified property; and .
154	154	15 (8) for taxable years 2025 and thereafter, the maximum
155	155	16 income limitation for the immediately preceding taxable
156	156	17 year, multiplied by one plus the percentage increase, if
157	157	18 any, in the Consumer Price Index-u for the 12-month period
158	158	19 ending in September of the calendar year immediately
159	159	20 preceding the taxable year for which the limitation is
160	160	21 calculated.
161	161	22 As an alternative income valuation, a homeowner who is
162	162	23 enrolled in any of the following programs may be presumed to
163	163	24 have household income that does not exceed the maximum income
164	164	25 limitation for that tax year as required by this Section: Aid
165	165	26 to the Aged, Blind or Disabled (AABD) Program or the
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176	176	1 Supplemental Nutrition Assistance Program (SNAP), both of
177	177	2 which are administered by the Department of Human Services;
178	178	3 the Low Income Home Energy Assistance Program (LIHEAP), which
179	179	4 is administered by the Department of Commerce and Economic
180	180	5 Opportunity; The Benefit Access program, which is administered
181	181	6 by the Department on Aging; and the Senior Citizens Real
182	182	7 Estate Tax Deferral Program.
183	183	8 A chief county assessment officer may indicate that he or
184	184	9 she has verified an applicant's income eligibility for this
185	185	10 exemption but may not report which program or programs, if
186	186	11 any, enroll the applicant. Release of personal information
187	187	12 submitted pursuant to this Section shall be deemed an
188	188	13 unwarranted invasion of personal privacy under the Freedom of
189	189	14 Information Act.
190	190	15 "Residence" means the principal dwelling place and
191	191	16 appurtenant structures used for residential purposes in this
192	192	17 State occupied on January 1 of the taxable year by a household
193	193	18 and so much of the surrounding land, constituting the parcel
194	194	19 upon which the dwelling place is situated, as is used for
195	195	20 residential purposes. If the Chief County Assessment Officer
196	196	21 has established a specific legal description for a portion of
197	197	22 property constituting the residence, then that portion of
198	198	23 property shall be deemed the residence for the purposes of
199	199	24 this Section.
200	200	25 "Taxable year" means the calendar year during which ad
201	201	26 valorem property taxes payable in the next succeeding year are
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212	212	1 levied.
213	213	2 (c) Beginning in taxable year 1994, a low-income senior
214	214	3 citizens assessment freeze homestead exemption is granted for
215	215	4 real property that is improved with a permanent structure that
216	216	5 is occupied as a residence by an applicant who (i) is 65 years
217	217	6 of age or older during the taxable year, (ii) has a household
218	218	7 income that does not exceed the maximum income limitation,
219	219	8 (iii) is liable for paying real property taxes on the
220	220	9 property, and (iv) is an owner of record of the property or has
221	221	10 a legal or equitable interest in the property as evidenced by a
222	222	11 written instrument. This homestead exemption shall also apply
223	223	12 to a leasehold interest in a parcel of property improved with a
224	224	13 permanent structure that is a single family residence that is
225	225	14 occupied as a residence by a person who (i) is 65 years of age
226	226	15 or older during the taxable year, (ii) has a household income
227	227	16 that does not exceed the maximum income limitation, (iii) has
228	228	17 a legal or equitable ownership interest in the property as
229	229	18 lessee, and (iv) is liable for the payment of real property
230	230	19 taxes on that property.
231	231	20 In counties of 3,000,000 or more inhabitants, the amount
232	232	21 of the exemption for all taxable years is the equalized
233	233	22 assessed value of the residence in the taxable year for which
234	234	23 application is made minus the base amount. In all other
235	235	24 counties, the amount of the exemption is as follows: (i)
236	236	25 through taxable year 2005 and for taxable year 2007 and
237	237	26 thereafter, the amount of this exemption shall be the
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248	248	1 equalized assessed value of the residence in the taxable year
249	249	2 for which application is made minus the base amount; and (ii)
250	250	3 for taxable year 2006, the amount of the exemption is as
251	251	4 follows:
252	252	5 (1) For an applicant who has a household income of
253	253	6 $45,000 or less, the amount of the exemption is the
254	254	7 equalized assessed value of the residence in the taxable
255	255	8 year for which application is made minus the base amount.
256	256	9 (2) For an applicant who has a household income
257	257	10 exceeding $45,000 but not exceeding $46,250, the amount of
258	258	11 the exemption is (i) the equalized assessed value of the
259	259	12 residence in the taxable year for which application is
260	260	13 made minus the base amount (ii) multiplied by 0.8.
261	261	14 (3) For an applicant who has a household income
262	262	15 exceeding $46,250 but not exceeding $47,500, the amount of
263	263	16 the exemption is (i) the equalized assessed value of the
264	264	17 residence in the taxable year for which application is
265	265	18 made minus the base amount (ii) multiplied by 0.6.
266	266	19 (4) For an applicant who has a household income
267	267	20 exceeding $47,500 but not exceeding $48,750, the amount of
268	268	21 the exemption is (i) the equalized assessed value of the
269	269	22 residence in the taxable year for which application is
270	270	23 made minus the base amount (ii) multiplied by 0.4.
271	271	24 (5) For an applicant who has a household income
272	272	25 exceeding $48,750 but not exceeding $50,000, the amount of
273	273	26 the exemption is (i) the equalized assessed value of the
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284	284	1 residence in the taxable year for which application is
285	285	2 made minus the base amount (ii) multiplied by 0.2.
286	286	3 When the applicant is a surviving spouse of an applicant
287	287	4 for a prior year for the same residence for which an exemption
288	288	5 under this Section has been granted, the base year and base
289	289	6 amount for that residence are the same as for the applicant for
290	290	7 the prior year.
291	291	8 Each year at the time the assessment books are certified
292	292	9 to the County Clerk, the Board of Review or Board of Appeals
293	293	10 shall give to the County Clerk a list of the assessed values of
294	294	11 improvements on each parcel qualifying for this exemption that
295	295	12 were added after the base year for this parcel and that
296	296	13 increased the assessed value of the property.
297	297	14 In the case of land improved with an apartment building
298	298	15 owned and operated as a cooperative or a building that is a
299	299	16 life care facility that qualifies as a cooperative, the
300	300	17 maximum reduction from the equalized assessed value of the
301	301	18 property is limited to the sum of the reductions calculated
302	302	19 for each unit occupied as a residence by a person or persons
303	303	20 (i) 65 years of age or older, (ii) with a household income that
304	304	21 does not exceed the maximum income limitation, (iii) who is
305	305	22 liable, by contract with the owner or owners of record, for
306	306	23 paying real property taxes on the property, and (iv) who is an
307	307	24 owner of record of a legal or equitable interest in the
308	308	25 cooperative apartment building, other than a leasehold
309	309	26 interest. In the instance of a cooperative where a homestead
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320	320	1 exemption has been granted under this Section, the cooperative
321	321	2 association or its management firm shall credit the savings
322	322	3 resulting from that exemption only to the apportioned tax
323	323	4 liability of the owner who qualified for the exemption. Any
324	324	5 person who willfully refuses to credit that savings to an
325	325	6 owner who qualifies for the exemption is guilty of a Class B
326	326	7 misdemeanor.
327	327	8 When a homestead exemption has been granted under this
328	328	9 Section and an applicant then becomes a resident of a facility
329	329	10 licensed under the Assisted Living and Shared Housing Act, the
330	330	11 Nursing Home Care Act, the Specialized Mental Health
331	331	12 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
332	332	13 the MC/DD Act, the exemption shall be granted in subsequent
333	333	14 years so long as the residence (i) continues to be occupied by
334	334	15 the qualified applicant's spouse or (ii) if remaining
335	335	16 unoccupied, is still owned by the qualified applicant for the
336	336	17 homestead exemption.
337	337	18 Beginning January 1, 1997, when an individual dies who
338	338	19 would have qualified for an exemption under this Section, and
339	339	20 the surviving spouse does not independently qualify for this
340	340	21 exemption because of age, the exemption under this Section
341	341	22 shall be granted to the surviving spouse for the taxable year
342	342	23 preceding and the taxable year of the death, provided that,
343	343	24 except for age, the surviving spouse meets all other
344	344	25 qualifications for the granting of this exemption for those
345	345	26 years.
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356	356	1 When married persons maintain separate residences, the
357	357	2 exemption provided for in this Section may be claimed by only
358	358	3 one of such persons and for only one residence.
359	359	4 For taxable year 1994 only, in counties having less than
360	360	5 3,000,000 inhabitants, to receive the exemption, a person
361	361	6 shall submit an application by February 15, 1995 to the Chief
362	362	7 County Assessment Officer of the county in which the property
363	363	8 is located. In counties having 3,000,000 or more inhabitants,
364	364	9 for taxable year 1994 and all subsequent taxable years, to
365	365	10 receive the exemption, a person may submit an application to
366	366	11 the Chief County Assessment Officer of the county in which the
367	367	12 property is located during such period as may be specified by
368	368	13 the Chief County Assessment Officer. The Chief County
369	369	14 Assessment Officer in counties of 3,000,000 or more
370	370	15 inhabitants shall annually give notice of the application
371	371	16 period by mail or by publication. In counties having less than
372	372	17 3,000,000 inhabitants, beginning with taxable year 1995 and
373	373	18 thereafter, to receive the exemption, a person shall submit an
374	374	19 application by July 1 of each taxable year to the Chief County
375	375	20 Assessment Officer of the county in which the property is
376	376	21 located. A county may, by ordinance, establish a date for
377	377	22 submission of applications that is different than July 1. The
378	378	23 applicant shall submit with the application an affidavit of
379	379	24 the applicant's total household income, age, marital status
380	380	25 (and if married the name and address of the applicant's
381	381	26 spouse, if known), and principal dwelling place of members of
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392	392	1 the household on January 1 of the taxable year. The Department
393	393	2 shall establish, by rule, a method for verifying the accuracy
394	394	3 of affidavits filed by applicants under this Section, and the
395	395	4 Chief County Assessment Officer may conduct audits of any
396	396	5 taxpayer claiming an exemption under this Section to verify
397	397	6 that the taxpayer is eligible to receive the exemption. Each
398	398	7 application shall contain or be verified by a written
399	399	8 declaration that it is made under the penalties of perjury. A
400	400	9 taxpayer's signing a fraudulent application under this Act is
401	401	10 perjury, as defined in Section 32-2 of the Criminal Code of
402	402	11 2012. The applications shall be clearly marked as applications
403	403	12 for the Low-Income Senior Citizens Assessment Freeze Homestead
404	404	13 Exemption and must contain a notice that any taxpayer who
405	405	14 receives the exemption is subject to an audit by the Chief
406	406	15 County Assessment Officer.
407	407	16 Notwithstanding any other provision to the contrary, in
408	408	17 counties having fewer than 3,000,000 inhabitants, if an
409	409	18 applicant fails to file the application required by this
410	410	19 Section in a timely manner and this failure to file is due to a
411	411	20 mental or physical condition sufficiently severe so as to
412	412	21 render the applicant incapable of filing the application in a
413	413	22 timely manner, the Chief County Assessment Officer may extend
414	414	23 the filing deadline for a period of 30 days after the applicant
415	415	24 regains the capability to file the application, but in no case
416	416	25 may the filing deadline be extended beyond 3 months of the
417	417	26 original filing deadline. In order to receive the extension
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428	428	1 provided in this paragraph, the applicant shall provide the
429	429	2 Chief County Assessment Officer with a signed statement from
430	430	3 the applicant's physician, advanced practice registered nurse,
431	431	4 or physician assistant stating the nature and extent of the
432	432	5 condition, that, in the physician's, advanced practice
433	433	6 registered nurse's, or physician assistant's opinion, the
434	434	7 condition was so severe that it rendered the applicant
435	435	8 incapable of filing the application in a timely manner, and
436	436	9 the date on which the applicant regained the capability to
437	437	10 file the application.
438	438	11 Beginning January 1, 1998, notwithstanding any other
439	439	12 provision to the contrary, in counties having fewer than
440	440	13 3,000,000 inhabitants, if an applicant fails to file the
441	441	14 application required by this Section in a timely manner and
442	442	15 this failure to file is due to a mental or physical condition
443	443	16 sufficiently severe so as to render the applicant incapable of
444	444	17 filing the application in a timely manner, the Chief County
445	445	18 Assessment Officer may extend the filing deadline for a period
446	446	19 of 3 months. In order to receive the extension provided in this
447	447	20 paragraph, the applicant shall provide the Chief County
448	448	21 Assessment Officer with a signed statement from the
449	449	22 applicant's physician, advanced practice registered nurse, or
450	450	23 physician assistant stating the nature and extent of the
451	451	24 condition, and that, in the physician's, advanced practice
452	452	25 registered nurse's, or physician assistant's opinion, the
453	453	26 condition was so severe that it rendered the applicant
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464	464	1 incapable of filing the application in a timely manner.
465	465	2 In counties having less than 3,000,000 inhabitants, if an
466	466	3 applicant was denied an exemption in taxable year 1994 and the
467	467	4 denial occurred due to an error on the part of an assessment
468	468	5 official, or his or her agent or employee, then beginning in
469	469	6 taxable year 1997 the applicant's base year, for purposes of
470	470	7 determining the amount of the exemption, shall be 1993 rather
471	471	8 than 1994. In addition, in taxable year 1997, the applicant's
472	472	9 exemption shall also include an amount equal to (i) the amount
473	473	10 of any exemption denied to the applicant in taxable year 1995
474	474	11 as a result of using 1994, rather than 1993, as the base year,
475	475	12 (ii) the amount of any exemption denied to the applicant in
476	476	13 taxable year 1996 as a result of using 1994, rather than 1993,
477	477	14 as the base year, and (iii) the amount of the exemption
478	478	15 erroneously denied for taxable year 1994.
479	479	16 For purposes of this Section, a person who will be 65 years
480	480	17 of age during the current taxable year shall be eligible to
481	481	18 apply for the homestead exemption during that taxable year.
482	482	19 Application shall be made during the application period in
483	483	20 effect for the county of his or her residence.
484	484	21 The Chief County Assessment Officer may determine the
485	485	22 eligibility of a life care facility that qualifies as a
486	486	23 cooperative to receive the benefits provided by this Section
487	487	24 by use of an affidavit, application, visual inspection,
488	488	25 questionnaire, or other reasonable method in order to insure
489	489	26 that the tax savings resulting from the exemption are credited
490	490
491	491
492	492
493	493
494	494
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496	496
497	497
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500	500	1 by the management firm to the apportioned tax liability of
501	501	2 each qualifying resident. The Chief County Assessment Officer
502	502	3 may request reasonable proof that the management firm has so
503	503	4 credited that exemption.
504	504	5 Except as provided in this Section, all information
505	505	6 received by the chief county assessment officer or the
506	506	7 Department from applications filed under this Section, or from
507	507	8 any investigation conducted under the provisions of this
508	508	9 Section, shall be confidential, except for official purposes
509	509	10 or pursuant to official procedures for collection of any State
510	510	11 or local tax or enforcement of any civil or criminal penalty or
511	511	12 sanction imposed by this Act or by any statute or ordinance
512	512	13 imposing a State or local tax. Any person who divulges any such
513	513	14 information in any manner, except in accordance with a proper
514	514	15 judicial order, is guilty of a Class A misdemeanor.
515	515	16 Nothing contained in this Section shall prevent the
516	516	17 Director or chief county assessment officer from publishing or
517	517	18 making available reasonable statistics concerning the
518	518	19 operation of the exemption contained in this Section in which
519	519	20 the contents of claims are grouped into aggregates in such a
520	520	21 way that information contained in any individual claim shall
521	521	22 not be disclosed.
522	522	23 Notwithstanding any other provision of law, for taxable
523	523	24 year 2017 and thereafter, in counties of 3,000,000 or more
524	524	25 inhabitants, the amount of the exemption shall be the greater
525	525	26 of (i) the amount of the exemption otherwise calculated under
526	526
527	527
528	528
529	529
530	530
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532	532
533	533
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536	536	1 this Section or (ii) $2,000.
537	537	2 (c-5) Notwithstanding any other provision of law, each
538	538	3 chief county assessment officer may approve this exemption for
539	539	4 the 2020 taxable year, without application, for any property
540	540	5 that was approved for this exemption for the 2019 taxable
541	541	6 year, provided that:
542	542	7 (1) the county board has declared a local disaster as
543	543	8 provided in the Illinois Emergency Management Agency Act
544	544	9 related to the COVID-19 public health emergency;
545	545	10 (2) the owner of record of the property as of January
546	546	11 1, 2020 is the same as the owner of record of the property
547	547	12 as of January 1, 2019;
548	548	13 (3) the exemption for the 2019 taxable year has not
549	549	14 been determined to be an erroneous exemption as defined by
550	550	15 this Code; and
551	551	16 (4) the applicant for the 2019 taxable year has not
552	552	17 asked for the exemption to be removed for the 2019 or 2020
553	553	18 taxable years.
554	554	19 Nothing in this subsection shall preclude or impair the
555	555	20 authority of a chief county assessment officer to conduct
556	556	21 audits of any taxpayer claiming an exemption under this
557	557	22 Section to verify that the taxpayer is eligible to receive the
558	558	23 exemption as provided elsewhere in this Section.
559	559	24 (c-10) Notwithstanding any other provision of law, each
560	560	25 chief county assessment officer may approve this exemption for
561	561	26 the 2021 taxable year, without application, for any property
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 that was approved for this exemption for the 2020 taxable
573	573	2 year, if:
574	574	3 (1) the county board has declared a local disaster as
575	575	4 provided in the Illinois Emergency Management Agency Act
576	576	5 related to the COVID-19 public health emergency;
577	577	6 (2) the owner of record of the property as of January
578	578	7 1, 2021 is the same as the owner of record of the property
579	579	8 as of January 1, 2020;
580	580	9 (3) the exemption for the 2020 taxable year has not
581	581	10 been determined to be an erroneous exemption as defined by
582	582	11 this Code; and
583	583	12 (4) the taxpayer for the 2020 taxable year has not
584	584	13 asked for the exemption to be removed for the 2020 or 2021
585	585	14 taxable years.
586	586	15 Nothing in this subsection shall preclude or impair the
587	587	16 authority of a chief county assessment officer to conduct
588	588	17 audits of any taxpayer claiming an exemption under this
589	589	18 Section to verify that the taxpayer is eligible to receive the
590	590	19 exemption as provided elsewhere in this Section.
591	591	20 (d) Each Chief County Assessment Officer shall annually
592	592	21 publish a notice of availability of the exemption provided
593	593	22 under this Section. The notice shall be published at least 60
594	594	23 days but no more than 75 days prior to the date on which the
595	595	24 application must be submitted to the Chief County Assessment
596	596	25 Officer of the county in which the property is located. The
597	597	26 notice shall appear in a newspaper of general circulation in
598	598
599	599
600	600
601	601
602	602
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604	604
605	605
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608	608	1 the county.
609	609	2 Notwithstanding Sections 6 and 8 of the State Mandates
610	610	3 Act, no reimbursement by the State is required for the
611	611	4 implementation of any mandate created by this Section.
612	612	5 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
613	613	6 102-895, eff. 5-23-22.)
614	614
615	615
616	616
617	617
618	618
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