Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1750 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 SB1750 Introduced 2/5/2025, by Sen. Javier L. Cervantes SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption. LRB104 09307 HLH 19365 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1750 Introduced 2/5/2025, by Sen. Javier L. Cervantes SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption. LRB104 09307 HLH 19365 b LRB104 09307 HLH 19365 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1750 Introduced 2/5/2025, by Sen. Javier L. Cervantes 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. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption.
6	6	LRB104 09307 HLH 19365 b LRB104 09307 HLH 19365 b
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8	8	A BILL FOR
9	9	SB1750LRB104 09307 HLH 19365 b SB1750 LRB104 09307 HLH 19365 b
10	10	SB1750 LRB104 09307 HLH 19365 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 SB1750 Introduced 2/5/2025, by Sen. Javier L. Cervantes 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. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption.
41	41	LRB104 09307 HLH 19365 b LRB104 09307 HLH 19365 b
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43	43	A BILL FOR
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68	68	1 (i) an owner of record of the property or had legal or
69	69	2 equitable interest in the property as evidenced by a written
70	70	3 instrument or (ii) had a legal or equitable interest as a
71	71	4 lessee in the parcel of property that was single family
72	72	5 residence. If in any subsequent taxable year for which the
73	73	6 applicant applies and qualifies for the exemption the
74	74	7 equalized assessed value of the residence is less than the
75	75	8 equalized assessed value in the existing base year (provided
76	76	9 that such equalized assessed value is not based on an assessed
77	77	10 value that results from a temporary irregularity in the
78	78	11 property that reduces the assessed value for one or more
79	79	12 taxable years), then that subsequent taxable year shall become
80	80	13 the base year until a new base year is established under the
81	81	14 terms of this paragraph. For taxable year 1999 only, the Chief
82	82	15 County Assessment Officer shall review (i) all taxable years
83	83	16 for which the applicant applied and qualified for the
84	84	17 exemption and (ii) the existing base year. The assessment
85	85	18 officer shall select as the new base year the year with the
86	86	19 lowest equalized assessed value. An equalized assessed value
87	87	20 that is based on an assessed value that results from a
88	88	21 temporary irregularity in the property that reduces the
89	89	22 assessed value for one or more taxable years shall not be
90	90	23 considered the lowest equalized assessed value. The selected
91	91	24 year shall be the base year for taxable year 1999 and
92	92	25 thereafter until a new base year is established under the
93	93	26 terms of this paragraph.
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104	104	1 "Chief County Assessment Officer" means the County
105	105	2 Assessor or Supervisor of Assessments of the county in which
106	106	3 the property is located.
107	107	4 "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.
119	119	16 "Internal Revenue Code of 1986" means the United States
120	120	17 Internal Revenue Code of 1986 or any successor law or laws
121	121	18 relating to federal income taxes in effect for the year
122	122	19 preceding the taxable year.
123	123	20 "Life care facility that qualifies as a cooperative" means
124	124	21 a facility as defined in Section 2 of the Life Care Facilities
125	125	22 Act.
126	126	23 "Maximum income limitation" means:
127	127	24 (1) $35,000 prior to taxable year 1999;
128	128	25 (2) $40,000 in taxable years 1999 through 2003;
129	129	26 (3) $45,000 in taxable years 2004 through 2005;
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140	140	1 (4) $50,000 in taxable years 2006 and 2007;
141	141	2 (5) $55,000 in taxable years 2008 through 2016;
142	142	3 (6) for taxable year 2017, (i) $65,000 for qualified
143	143	4 property located in a county with 3,000,000 or more
144	144	5 inhabitants and (ii) $55,000 for qualified property
145	145	6 located in a county with fewer than 3,000,000 inhabitants;
146	146	7 and
147	147	8 (7) for taxable years 2018 and thereafter, $65,000 for
148	148	9 all qualified property.
149	149	10 As an alternative income valuation, a homeowner who is
150	150	11 enrolled in any of the following programs may be presumed to
151	151	12 have household income that does not exceed the maximum income
152	152	13 limitation for that tax year as required by this Section: Aid
153	153	14 to the Aged, Blind or Disabled (AABD) Program or the
154	154	15 Supplemental Nutrition Assistance Program (SNAP), both of
155	155	16 which are administered by the Department of Human Services;
156	156	17 the Low Income Home Energy Assistance Program (LIHEAP), which
157	157	18 is administered by the Department of Commerce and Economic
158	158	19 Opportunity; The Benefit Access program, which is administered
159	159	20 by the Department on Aging; and the Senior Citizens Real
160	160	21 Estate Tax Deferral Program.
161	161	22 A chief county assessment officer may indicate that he or
162	162	23 she has verified an applicant's income eligibility for this
163	163	24 exemption but may not report which program or programs, if
164	164	25 any, enroll the applicant. Release of personal information
165	165	26 submitted pursuant to this Section shall be deemed an
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176	176	1 unwarranted invasion of personal privacy under the Freedom of
177	177	2 Information Act.
178	178	3 "Residence" means the principal dwelling place and
179	179	4 appurtenant structures used for residential purposes in this
180	180	5 State occupied on January 1 of the taxable year by a household
181	181	6 and so much of the surrounding land, constituting the parcel
182	182	7 upon which the dwelling place is situated, as is used for
183	183	8 residential purposes. If the Chief County Assessment Officer
184	184	9 has established a specific legal description for a portion of
185	185	10 property constituting the residence, then that portion of
186	186	11 property shall be deemed the residence for the purposes of
187	187	12 this Section.
188	188	13 "Taxable year" means the calendar year during which ad
189	189	14 valorem property taxes payable in the next succeeding year are
190	190	15 levied.
191	191	16 (c) Beginning in taxable year 1994, a low-income senior
192	192	17 citizens assessment freeze homestead exemption is granted for
193	193	18 real property that is improved with a permanent structure that
194	194	19 is occupied as a residence by an applicant who (i) is 65 years
195	195	20 of age or older during the taxable year, (ii) has a household
196	196	21 income that does not exceed the maximum income limitation,
197	197	22 (iii) is liable for paying real property taxes on the
198	198	23 property, and (iv) is an owner of record of the property or has
199	199	24 a legal or equitable interest in the property as evidenced by a
200	200	25 written instrument. This homestead exemption shall also apply
201	201	26 to a leasehold interest in a parcel of property improved with a
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212	212	1 permanent structure that is a single family residence that is
213	213	2 occupied as a residence by a person who (i) is 65 years of age
214	214	3 or older during the taxable year, (ii) has a household income
215	215	4 that does not exceed the maximum income limitation, (iii) has
216	216	5 a legal or equitable ownership interest in the property as
217	217	6 lessee, and (iv) is liable for the payment of real property
218	218	7 taxes on that property.
219	219	8 In counties of 3,000,000 or more inhabitants, the amount
220	220	9 of the exemption for all taxable years is the equalized
221	221	10 assessed value of the residence in the taxable year for which
222	222	11 application is made minus the base amount. In all other
223	223	12 counties, the amount of the exemption is as follows: (i)
224	224	13 through taxable year 2005 and for taxable year 2007 and
225	225	14 thereafter, the amount of this exemption shall be the
226	226	15 equalized assessed value of the residence in the taxable year
227	227	16 for which application is made minus the base amount; and (ii)
228	228	17 for taxable year 2006, the amount of the exemption is as
229	229	18 follows:
230	230	19 (1) For an applicant who has a household income of
231	231	20 $45,000 or less, the amount of the exemption is the
232	232	21 equalized assessed value of the residence in the taxable
233	233	22 year for which application is made minus the base amount.
234	234	23 (2) For an applicant who has a household income
235	235	24 exceeding $45,000 but not exceeding $46,250, the amount of
236	236	25 the exemption is (i) the equalized assessed value of the
237	237	26 residence in the taxable year for which application is
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248	248	1 made minus the base amount (ii) multiplied by 0.8.
249	249	2 (3) For an applicant who has a household income
250	250	3 exceeding $46,250 but not exceeding $47,500, the amount of
251	251	4 the exemption is (i) the equalized assessed value of the
252	252	5 residence in the taxable year for which application is
253	253	6 made minus the base amount (ii) multiplied by 0.6.
254	254	7 (4) For an applicant who has a household income
255	255	8 exceeding $47,500 but not exceeding $48,750, the amount of
256	256	9 the exemption is (i) the equalized assessed value of the
257	257	10 residence in the taxable year for which application is
258	258	11 made minus the base amount (ii) multiplied by 0.4.
259	259	12 (5) For an applicant who has a household income
260	260	13 exceeding $48,750 but not exceeding $50,000, the amount of
261	261	14 the exemption is (i) the equalized assessed value of the
262	262	15 residence in the taxable year for which application is
263	263	16 made minus the base amount (ii) multiplied by 0.2.
264	264	17 When the applicant is a surviving spouse of an applicant
265	265	18 for a prior year for the same residence for which an exemption
266	266	19 under this Section has been granted, the base year and base
267	267	20 amount for that residence are the same as for the applicant for
268	268	21 the prior year.
269	269	22 Each year at the time the assessment books are certified
270	270	23 to the County Clerk, the Board of Review or Board of Appeals
271	271	24 shall give to the County Clerk a list of the assessed values of
272	272	25 improvements on each parcel qualifying for this exemption that
273	273	26 were added after the base year for this parcel and that
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284	284	1 increased the assessed value of the property.
285	285	2 In the case of land improved with an apartment building
286	286	3 owned and operated as a cooperative or a building that is a
287	287	4 life care facility that qualifies as a cooperative, the
288	288	5 maximum reduction from the equalized assessed value of the
289	289	6 property is limited to the sum of the reductions calculated
290	290	7 for each unit occupied as a residence by a person or persons
291	291	8 (i) 65 years of age or older, (ii) with a household income that
292	292	9 does not exceed the maximum income limitation, (iii) who is
293	293	10 liable, by contract with the owner or owners of record, for
294	294	11 paying real property taxes on the property, and (iv) who is an
295	295	12 owner of record of a legal or equitable interest in the
296	296	13 cooperative apartment building, other than a leasehold
297	297	14 interest. In the instance of a cooperative where a homestead
298	298	15 exemption has been granted under this Section, the cooperative
299	299	16 association or its management firm shall credit the savings
300	300	17 resulting from that exemption only to the apportioned tax
301	301	18 liability of the owner who qualified for the exemption. Any
302	302	19 person who willfully refuses to credit that savings to an
303	303	20 owner who qualifies for the exemption is guilty of a Class B
304	304	21 misdemeanor.
305	305	22 When a homestead exemption has been granted under this
306	306	23 Section and an applicant then becomes a resident of a facility
307	307	24 licensed under the Assisted Living and Shared Housing Act, the
308	308	25 Nursing Home Care Act, the Specialized Mental Health
309	309	26 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
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320	320	1 the MC/DD Act, the exemption shall be granted in subsequent
321	321	2 years so long as the residence (i) continues to be occupied by
322	322	3 the qualified applicant's spouse or (ii) if remaining
323	323	4 unoccupied, is still owned by the qualified applicant for the
324	324	5 homestead exemption.
325	325	6 Beginning January 1, 1997, when an individual dies who
326	326	7 would have qualified for an exemption under this Section, and
327	327	8 the surviving spouse does not independently qualify for this
328	328	9 exemption because of age, the exemption under this Section
329	329	10 shall be granted to the surviving spouse for the taxable year
330	330	11 preceding and the taxable year of the death, provided that,
331	331	12 except for age, the surviving spouse meets all other
332	332	13 qualifications for the granting of this exemption for those
333	333	14 years.
334	334	15 When married persons maintain separate residences, the
335	335	16 exemption provided for in this Section may be claimed by only
336	336	17 one of such persons and for only one residence.
337	337	18 For taxable year 1994 only, in counties having less than
338	338	19 3,000,000 inhabitants, to receive the exemption, a person
339	339	20 shall submit an application by February 15, 1995 to the Chief
340	340	21 County Assessment Officer of the county in which the property
341	341	22 is located. In counties having 3,000,000 or more inhabitants,
342	342	23 for taxable year 1994 and all subsequent taxable years, to
343	343	24 receive the exemption, a person may submit an application to
344	344	25 the Chief County Assessment Officer of the county in which the
345	345	26 property is located during such period as may be specified by
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356	356	1 the Chief County Assessment Officer. The Chief County
357	357	2 Assessment Officer in counties of 3,000,000 or more
358	358	3 inhabitants shall annually give notice of the application
359	359	4 period by mail or by publication. In counties having less than
360	360	5 3,000,000 inhabitants, beginning with taxable year 1995 and
361	361	6 thereafter, to receive the exemption, a person shall submit an
362	362	7 application by July 1 of each taxable year to the Chief County
363	363	8 Assessment Officer of the county in which the property is
364	364	9 located. A county may, by ordinance, establish a date for
365	365	10 submission of applications that is different than July 1. The
366	366	11 applicant shall submit with the application an affidavit of
367	367	12 the applicant's total household income, age, marital status
368	368	13 (and if married the name and address of the applicant's
369	369	14 spouse, if known), and principal dwelling place of members of
370	370	15 the household on January 1 of the taxable year. The Department
371	371	16 shall establish, by rule, a method for verifying the accuracy
372	372	17 of affidavits filed by applicants under this Section, and the
373	373	18 Chief County Assessment Officer may conduct audits of any
374	374	19 taxpayer claiming an exemption under this Section to verify
375	375	20 that the taxpayer is eligible to receive the exemption. Each
376	376	21 application shall contain or be verified by a written
377	377	22 declaration that it is made under the penalties of perjury. A
378	378	23 taxpayer's signing a fraudulent application under this Act is
379	379	24 perjury, as defined in Section 32-2 of the Criminal Code of
380	380	25 2012. The applications shall be clearly marked as applications
381	381	26 for the Low-Income Senior Citizens Assessment Freeze Homestead
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392	392	1 Exemption and must contain a notice that any taxpayer who
393	393	2 receives the exemption is subject to an audit by the Chief
394	394	3 County Assessment Officer. The Chief County Assessment Officer
395	395	4 in a county with 3,000,000 or more inhabitants may request
396	396	5 full social security numbers or individual taxpayer
397	397	6 identification numbers, as appropriate, for all members of the
398	398	7 applicant's household. If, in a subsequent year, the Chief
399	399	8 County Assessment Officer is able to confirm both that the
400	400	9 applicant still owns and resides at the subject property and
401	401	10 that applicant's household income still qualifies for the
402	402	11 exemption under this Section, that Chief County Assessment
403	403	12 Officer may renew the exemption without a new application. A
404	404	13 Chief County Assessment Officer who renews an exemption under
405	405	14 this Section without an annual application shall notify the
406	406	15 applicant of both the decision to renew the exemption and the
407	407	16 applicant's ongoing duty to report changes in the eligibility
408	408	17 of the property to receive the exemption under this Section. A
409	409	18 Chief County Assessment Officer who is unable to confirm any
410	410	19 of the elements of this exemption shall notify the homeowner
411	411	20 of any deficiencies and provide the homeowner with an
412	412	21 opportunity to cure those deficiencies.
413	413	22 Notwithstanding any other provision to the contrary, in
414	414	23 counties having fewer than 3,000,000 inhabitants, if an
415	415	24 applicant fails to file the application required by this
416	416	25 Section in a timely manner and this failure to file is due to a
417	417	26 mental or physical condition sufficiently severe so as to
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428	428	1 render the applicant incapable of filing the application in a
429	429	2 timely manner, the Chief County Assessment Officer may extend
430	430	3 the filing deadline for a period of 30 days after the applicant
431	431	4 regains the capability to file the application, but in no case
432	432	5 may the filing deadline be extended beyond 3 months of the
433	433	6 original filing deadline. In order to receive the extension
434	434	7 provided in this paragraph, the applicant shall provide the
435	435	8 Chief County Assessment Officer with a signed statement from
436	436	9 the applicant's physician, advanced practice registered nurse,
437	437	10 or physician assistant stating the nature and extent of the
438	438	11 condition, that, in the physician's, advanced practice
439	439	12 registered nurse's, or physician assistant's opinion, the
440	440	13 condition was so severe that it rendered the applicant
441	441	14 incapable of filing the application in a timely manner, and
442	442	15 the date on which the applicant regained the capability to
443	443	16 file the application.
444	444	17 Beginning January 1, 1998, notwithstanding any other
445	445	18 provision to the contrary, in counties having fewer than
446	446	19 3,000,000 inhabitants, if an applicant fails to file the
447	447	20 application required by this Section in a timely manner and
448	448	21 this failure to file is due to a mental or physical condition
449	449	22 sufficiently severe so as to render the applicant incapable of
450	450	23 filing the application in a timely manner, the Chief County
451	451	24 Assessment Officer may extend the filing deadline for a period
452	452	25 of 3 months. In order to receive the extension provided in this
453	453	26 paragraph, the applicant shall provide the Chief County
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464	464	1 Assessment Officer with a signed statement from the
465	465	2 applicant's physician, advanced practice registered nurse, or
466	466	3 physician assistant stating the nature and extent of the
467	467	4 condition, and that, in the physician's, advanced practice
468	468	5 registered nurse's, or physician assistant's opinion, the
469	469	6 condition was so severe that it rendered the applicant
470	470	7 incapable of filing the application in a timely manner.
471	471	8 In counties having less than 3,000,000 inhabitants, if an
472	472	9 applicant was denied an exemption in taxable year 1994 and the
473	473	10 denial occurred due to an error on the part of an assessment
474	474	11 official, or his or her agent or employee, then beginning in
475	475	12 taxable year 1997 the applicant's base year, for purposes of
476	476	13 determining the amount of the exemption, shall be 1993 rather
477	477	14 than 1994. In addition, in taxable year 1997, the applicant's
478	478	15 exemption shall also include an amount equal to (i) the amount
479	479	16 of any exemption denied to the applicant in taxable year 1995
480	480	17 as a result of using 1994, rather than 1993, as the base year,
481	481	18 (ii) the amount of any exemption denied to the applicant in
482	482	19 taxable year 1996 as a result of using 1994, rather than 1993,
483	483	20 as the base year, and (iii) the amount of the exemption
484	484	21 erroneously denied for taxable year 1994.
485	485	22 For purposes of this Section, a person who will be 65 years
486	486	23 of age during the current taxable year shall be eligible to
487	487	24 apply for the homestead exemption during that taxable year.
488	488	25 Application shall be made during the application period in
489	489	26 effect for the county of his or her residence.
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500	500	1 The Chief County Assessment Officer may determine the
501	501	2 eligibility of a life care facility that qualifies as a
502	502	3 cooperative to receive the benefits provided by this Section
503	503	4 by use of an affidavit, application, visual inspection,
504	504	5 questionnaire, or other reasonable method in order to insure
505	505	6 that the tax savings resulting from the exemption are credited
506	506	7 by the management firm to the apportioned tax liability of
507	507	8 each qualifying resident. The Chief County Assessment Officer
508	508	9 may request reasonable proof that the management firm has so
509	509	10 credited that exemption.
510	510	11 Except as provided in this Section, all information
511	511	12 received by the chief county assessment officer or the
512	512	13 Department from applications filed under this Section, or from
513	513	14 any investigation conducted under the provisions of this
514	514	15 Section, shall be confidential, except for official purposes
515	515	16 or pursuant to official procedures for collection of any State
516	516	17 or local tax or enforcement of any civil or criminal penalty or
517	517	18 sanction imposed by this Act or by any statute or ordinance
518	518	19 imposing a State or local tax. Any person who divulges any such
519	519	20 information in any manner, except in accordance with a proper
520	520	21 judicial order, is guilty of a Class A misdemeanor.
521	521	22 Nothing contained in this Section shall prevent the
522	522	23 Director or chief county assessment officer from publishing or
523	523	24 making available reasonable statistics concerning the
524	524	25 operation of the exemption contained in this Section in which
525	525	26 the contents of claims are grouped into aggregates in such a
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536	536	1 way that information contained in any individual claim shall
537	537	2 not be disclosed.
538	538	3 Notwithstanding any other provision of law, for taxable
539	539	4 year 2017 and thereafter, in counties of 3,000,000 or more
540	540	5 inhabitants, the amount of the exemption shall be the greater
541	541	6 of (i) the amount of the exemption otherwise calculated under
542	542	7 this Section or (ii) $2,000.
543	543	8 (c-5) Notwithstanding any other provision of law, each
544	544	9 chief county assessment officer may approve this exemption for
545	545	10 the 2020 taxable year, without application, for any property
546	546	11 that was approved for this exemption for the 2019 taxable
547	547	12 year, provided that:
548	548	13 (1) the county board has declared a local disaster as
549	549	14 provided in the Illinois Emergency Management Agency Act
550	550	15 related to the COVID-19 public health emergency;
551	551	16 (2) the owner of record of the property as of January
552	552	17 1, 2020 is the same as the owner of record of the property
553	553	18 as of January 1, 2019;
554	554	19 (3) the exemption for the 2019 taxable year has not
555	555	20 been determined to be an erroneous exemption as defined by
556	556	21 this Code; and
557	557	22 (4) the applicant for the 2019 taxable year has not
558	558	23 asked for the exemption to be removed for the 2019 or 2020
559	559	24 taxable years.
560	560	25 Nothing in this subsection shall preclude or impair the
561	561	26 authority of a chief county assessment officer to conduct
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572	572	1 audits of any taxpayer claiming an exemption under this
573	573	2 Section to verify that the taxpayer is eligible to receive the
574	574	3 exemption as provided elsewhere in this Section.
575	575	4 (c-10) Notwithstanding any other provision of law, each
576	576	5 chief county assessment officer may approve this exemption for
577	577	6 the 2021 taxable year, without application, for any property
578	578	7 that was approved for this exemption for the 2020 taxable
579	579	8 year, if:
580	580	9 (1) the county board has declared a local disaster as
581	581	10 provided in the Illinois Emergency Management Agency Act
582	582	11 related to the COVID-19 public health emergency;
583	583	12 (2) the owner of record of the property as of January
584	584	13 1, 2021 is the same as the owner of record of the property
585	585	14 as of January 1, 2020;
586	586	15 (3) the exemption for the 2020 taxable year has not
587	587	16 been determined to be an erroneous exemption as defined by
588	588	17 this Code; and
589	589	18 (4) the taxpayer for the 2020 taxable year has not
590	590	19 asked for the exemption to be removed for the 2020 or 2021
591	591	20 taxable years.
592	592	21 Nothing in this subsection shall preclude or impair the
593	593	22 authority of a chief county assessment officer to conduct
594	594	23 audits of any taxpayer claiming an exemption under this
595	595	24 Section to verify that the taxpayer is eligible to receive the
596	596	25 exemption as provided elsewhere in this Section.
597	597	26 (d) Each Chief County Assessment Officer shall annually
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