Illinois 2025-2026 Regular Session

Illinois Senate Bill SB2086 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 SB2086 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $75,000. Provides that, for taxable year 2026 and subsequent taxable years, the maximum income limitation shall be adjusted by the percentage increase, if any, in the Consumer Price Index. Effective immediately. LRB104 03816 HLH 13840 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2086 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 200/15-172 35 ILCS 200/15-172 Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $75,000. Provides that, for taxable year 2026 and subsequent taxable years, the maximum income limitation shall be adjusted by the percentage increase, if any, in the Consumer Price Index. Effective immediately. LRB104 03816 HLH 13840 b LRB104 03816 HLH 13840 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2086 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/15-172 35 ILCS 200/15-172
4	4	35 ILCS 200/15-172
5	5	Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $75,000. Provides that, for taxable year 2026 and subsequent taxable years, the maximum income limitation shall be adjusted by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
6	6	LRB104 03816 HLH 13840 b LRB104 03816 HLH 13840 b
7	7	LRB104 03816 HLH 13840 b
8	8	A BILL FOR
9	9	SB2086LRB104 03816 HLH 13840 b SB2086 LRB104 03816 HLH 13840 b
10	10	SB2086 LRB104 03816 HLH 13840 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 SB2086 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/15-172 35 ILCS 200/15-172
39	39	35 ILCS 200/15-172
40	40	Amends the Property Tax Code. Provides that, for taxable year 2025, the maximum income limitation for the Low-Income Senior Citizens Assessment Freeze Homestead Exemption is $75,000. Provides that, for taxable year 2026 and subsequent taxable years, the maximum income limitation shall be adjusted by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
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42	42	LRB104 03816 HLH 13840 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; .
154	154	15 (8) for taxable year 2025, $75,000 for all qualified
155	155	16 property; and
156	156	17 (9) for taxable years 2026 and thereafter, the maximum
157	157	18 income limitation for the immediately preceding taxable
158	158	19 year, multiplied by one plus the percentage increase, if
159	159	20 any, in the Consumer Price Index-U for the 12-month period
160	160	21 ending in September of the calendar year immediately
161	161	22 preceding the taxable year for which the limitation is
162	162	23 calculated.
163	163	24 As an alternative income valuation, a homeowner who is
164	164	25 enrolled in any of the following programs may be presumed to
165	165	26 have household income that does not exceed the maximum income
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176	176	1 limitation for that tax year as required by this Section: Aid
177	177	2 to the Aged, Blind or Disabled (AABD) Program or the
178	178	3 Supplemental Nutrition Assistance Program (SNAP), both of
179	179	4 which are administered by the Department of Human Services;
180	180	5 the Low Income Home Energy Assistance Program (LIHEAP), which
181	181	6 is administered by the Department of Commerce and Economic
182	182	7 Opportunity; The Benefit Access program, which is administered
183	183	8 by the Department on Aging; and the Senior Citizens Real
184	184	9 Estate Tax Deferral Program.
185	185	10 A chief county assessment officer may indicate that he or
186	186	11 she has verified an applicant's income eligibility for this
187	187	12 exemption but may not report which program or programs, if
188	188	13 any, enroll the applicant. Release of personal information
189	189	14 submitted pursuant to this Section shall be deemed an
190	190	15 unwarranted invasion of personal privacy under the Freedom of
191	191	16 Information Act.
192	192	17 "Residence" means the principal dwelling place and
193	193	18 appurtenant structures used for residential purposes in this
194	194	19 State occupied on January 1 of the taxable year by a household
195	195	20 and so much of the surrounding land, constituting the parcel
196	196	21 upon which the dwelling place is situated, as is used for
197	197	22 residential purposes. If the Chief County Assessment Officer
198	198	23 has established a specific legal description for a portion of
199	199	24 property constituting the residence, then that portion of
200	200	25 property shall be deemed the residence for the purposes of
201	201	26 this Section.
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212	212	1 "Taxable year" means the calendar year during which ad
213	213	2 valorem property taxes payable in the next succeeding year are
214	214	3 levied.
215	215	4 (c) Beginning in taxable year 1994, a low-income senior
216	216	5 citizens assessment freeze homestead exemption is granted for
217	217	6 real property that is improved with a permanent structure that
218	218	7 is occupied as a residence by an applicant who (i) is 65 years
219	219	8 of age or older during the taxable year, (ii) has a household
220	220	9 income that does not exceed the maximum income limitation,
221	221	10 (iii) is liable for paying real property taxes on the
222	222	11 property, and (iv) is an owner of record of the property or has
223	223	12 a legal or equitable interest in the property as evidenced by a
224	224	13 written instrument. This homestead exemption shall also apply
225	225	14 to a leasehold interest in a parcel of property improved with a
226	226	15 permanent structure that is a single family residence that is
227	227	16 occupied as a residence by a person who (i) is 65 years of age
228	228	17 or older during the taxable year, (ii) has a household income
229	229	18 that does not exceed the maximum income limitation, (iii) has
230	230	19 a legal or equitable ownership interest in the property as
231	231	20 lessee, and (iv) is liable for the payment of real property
232	232	21 taxes on that property.
233	233	22 In counties of 3,000,000 or more inhabitants, the amount
234	234	23 of the exemption for all taxable years is the equalized
235	235	24 assessed value of the residence in the taxable year for which
236	236	25 application is made minus the base amount. In all other
237	237	26 counties, the amount of the exemption is as follows: (i)
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248	248	1 through taxable year 2005 and for taxable year 2007 and
249	249	2 thereafter, the amount of this exemption shall be the
250	250	3 equalized assessed value of the residence in the taxable year
251	251	4 for which application is made minus the base amount; and (ii)
252	252	5 for taxable year 2006, the amount of the exemption is as
253	253	6 follows:
254	254	7 (1) For an applicant who has a household income of
255	255	8 $45,000 or less, the amount of the exemption is the
256	256	9 equalized assessed value of the residence in the taxable
257	257	10 year for which application is made minus the base amount.
258	258	11 (2) For an applicant who has a household income
259	259	12 exceeding $45,000 but not exceeding $46,250, 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 0.8.
263	263	16 (3) For an applicant who has a household income
264	264	17 exceeding $46,250 but not exceeding $47,500, 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 0.6.
268	268	21 (4) For an applicant who has a household income
269	269	22 exceeding $47,500 but not exceeding $48,750, the amount of
270	270	23 the exemption is (i) the equalized assessed value of the
271	271	24 residence in the taxable year for which application is
272	272	25 made minus the base amount (ii) multiplied by 0.4.
273	273	26 (5) For an applicant who has a household income
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284	284	1 exceeding $48,750 but not exceeding $50,000, the amount of
285	285	2 the exemption is (i) the equalized assessed value of the
286	286	3 residence in the taxable year for which application is
287	287	4 made minus the base amount (ii) multiplied by 0.2.
288	288	5 When the applicant is a surviving spouse of an applicant
289	289	6 for a prior year for the same residence for which an exemption
290	290	7 under this Section has been granted, the base year and base
291	291	8 amount for that residence are the same as for the applicant for
292	292	9 the prior year.
293	293	10 Each year at the time the assessment books are certified
294	294	11 to the County Clerk, the Board of Review or Board of Appeals
295	295	12 shall give to the County Clerk a list of the assessed values of
296	296	13 improvements on each parcel qualifying for this exemption that
297	297	14 were added after the base year for this parcel and that
298	298	15 increased the assessed value of the property.
299	299	16 In the case of land improved with an apartment building
300	300	17 owned and operated as a cooperative or a building that is a
301	301	18 life care facility that qualifies as a cooperative, the
302	302	19 maximum reduction from the equalized assessed value of the
303	303	20 property is limited to the sum of the reductions calculated
304	304	21 for each unit occupied as a residence by a person or persons
305	305	22 (i) 65 years of age or older, (ii) with a household income that
306	306	23 does not exceed the maximum income limitation, (iii) who is
307	307	24 liable, by contract with the owner or owners of record, for
308	308	25 paying real property taxes on the property, and (iv) who is an
309	309	26 owner of record of a legal or equitable interest in the
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320	320	1 cooperative apartment building, other than a leasehold
321	321	2 interest. In the instance of a cooperative where a homestead
322	322	3 exemption has been granted under this Section, the cooperative
323	323	4 association or its management firm shall credit the savings
324	324	5 resulting from that exemption only to the apportioned tax
325	325	6 liability of the owner who qualified for the exemption. Any
326	326	7 person who willfully refuses to credit that savings to an
327	327	8 owner who qualifies for the exemption is guilty of a Class B
328	328	9 misdemeanor.
329	329	10 When a homestead exemption has been granted under this
330	330	11 Section and an applicant then becomes a resident of a facility
331	331	12 licensed under the Assisted Living and Shared Housing Act, the
332	332	13 Nursing Home Care Act, the Specialized Mental Health
333	333	14 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
334	334	15 the MC/DD Act, the exemption shall be granted in subsequent
335	335	16 years so long as the residence (i) continues to be occupied by
336	336	17 the qualified applicant's spouse or (ii) if remaining
337	337	18 unoccupied, is still owned by the qualified applicant for the
338	338	19 homestead exemption.
339	339	20 Beginning January 1, 1997, when an individual dies who
340	340	21 would have qualified for an exemption under this Section, and
341	341	22 the surviving spouse does not independently qualify for this
342	342	23 exemption because of age, the exemption under this Section
343	343	24 shall be granted to the surviving spouse for the taxable year
344	344	25 preceding and the taxable year of the death, provided that,
345	345	26 except for age, the surviving spouse meets all other
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356	356	1 qualifications for the granting of this exemption for those
357	357	2 years.
358	358	3 When married persons maintain separate residences, the
359	359	4 exemption provided for in this Section may be claimed by only
360	360	5 one of such persons and for only one residence.
361	361	6 For taxable year 1994 only, in counties having less than
362	362	7 3,000,000 inhabitants, to receive the exemption, a person
363	363	8 shall submit an application by February 15, 1995 to the Chief
364	364	9 County Assessment Officer of the county in which the property
365	365	10 is located. In counties having 3,000,000 or more inhabitants,
366	366	11 for taxable year 1994 and all subsequent taxable years, to
367	367	12 receive the exemption, a person may submit an application to
368	368	13 the Chief County Assessment Officer of the county in which the
369	369	14 property is located during such period as may be specified by
370	370	15 the Chief County Assessment Officer. The Chief County
371	371	16 Assessment Officer in counties of 3,000,000 or more
372	372	17 inhabitants shall annually give notice of the application
373	373	18 period by mail or by publication. In counties having less than
374	374	19 3,000,000 inhabitants, beginning with taxable year 1995 and
375	375	20 thereafter, to receive the exemption, a person shall submit an
376	376	21 application by July 1 of each taxable year to the Chief County
377	377	22 Assessment Officer of the county in which the property is
378	378	23 located. A county may, by ordinance, establish a date for
379	379	24 submission of applications that is different than July 1. The
380	380	25 applicant shall submit with the application an affidavit of
381	381	26 the applicant's total household income, age, marital status
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392	392	1 (and if married the name and address of the applicant's
393	393	2 spouse, if known), and principal dwelling place of members of
394	394	3 the household on January 1 of the taxable year. The Department
395	395	4 shall establish, by rule, a method for verifying the accuracy
396	396	5 of affidavits filed by applicants under this Section, and the
397	397	6 Chief County Assessment Officer may conduct audits of any
398	398	7 taxpayer claiming an exemption under this Section to verify
399	399	8 that the taxpayer is eligible to receive the exemption. Each
400	400	9 application shall contain or be verified by a written
401	401	10 declaration that it is made under the penalties of perjury. A
402	402	11 taxpayer's signing a fraudulent application under this Act is
403	403	12 perjury, as defined in Section 32-2 of the Criminal Code of
404	404	13 2012. The applications shall be clearly marked as applications
405	405	14 for the Low-Income Senior Citizens Assessment Freeze Homestead
406	406	15 Exemption and must contain a notice that any taxpayer who
407	407	16 receives the exemption is subject to an audit by the Chief
408	408	17 County Assessment Officer.
409	409	18 Notwithstanding any other provision to the contrary, in
410	410	19 counties having fewer than 3,000,000 inhabitants, if an
411	411	20 applicant fails to file the application required by this
412	412	21 Section in a timely manner and this failure to file is due to a
413	413	22 mental or physical condition sufficiently severe so as to
414	414	23 render the applicant incapable of filing the application in a
415	415	24 timely manner, the Chief County Assessment Officer may extend
416	416	25 the filing deadline for a period of 30 days after the applicant
417	417	26 regains the capability to file the application, but in no case
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428	428	1 may the filing deadline be extended beyond 3 months of the
429	429	2 original filing deadline. In order to receive the extension
430	430	3 provided in this paragraph, the applicant shall provide the
431	431	4 Chief County Assessment Officer with a signed statement from
432	432	5 the applicant's physician, advanced practice registered nurse,
433	433	6 or physician assistant stating the nature and extent of the
434	434	7 condition, that, in the physician's, advanced practice
435	435	8 registered nurse's, or physician assistant's opinion, the
436	436	9 condition was so severe that it rendered the applicant
437	437	10 incapable of filing the application in a timely manner, and
438	438	11 the date on which the applicant regained the capability to
439	439	12 file the application.
440	440	13 Beginning January 1, 1998, notwithstanding any other
441	441	14 provision to the contrary, in counties having fewer than
442	442	15 3,000,000 inhabitants, if an applicant fails to file the
443	443	16 application required by this Section in a timely manner and
444	444	17 this failure to file is due to a mental or physical condition
445	445	18 sufficiently severe so as to render the applicant incapable of
446	446	19 filing the application in a timely manner, the Chief County
447	447	20 Assessment Officer may extend the filing deadline for a period
448	448	21 of 3 months. In order to receive the extension provided in this
449	449	22 paragraph, the applicant shall provide the Chief County
450	450	23 Assessment Officer with a signed statement from the
451	451	24 applicant's physician, advanced practice registered nurse, or
452	452	25 physician assistant stating the nature and extent of the
453	453	26 condition, and that, in the physician's, advanced practice
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464	464	1 registered nurse's, or physician assistant's opinion, the
465	465	2 condition was so severe that it rendered the applicant
466	466	3 incapable of filing the application in a timely manner.
467	467	4 In counties having less than 3,000,000 inhabitants, if an
468	468	5 applicant was denied an exemption in taxable year 1994 and the
469	469	6 denial occurred due to an error on the part of an assessment
470	470	7 official, or his or her agent or employee, then beginning in
471	471	8 taxable year 1997 the applicant's base year, for purposes of
472	472	9 determining the amount of the exemption, shall be 1993 rather
473	473	10 than 1994. In addition, in taxable year 1997, the applicant's
474	474	11 exemption shall also include an amount equal to (i) the amount
475	475	12 of any exemption denied to the applicant in taxable year 1995
476	476	13 as a result of using 1994, rather than 1993, as the base year,
477	477	14 (ii) the amount of any exemption denied to the applicant in
478	478	15 taxable year 1996 as a result of using 1994, rather than 1993,
479	479	16 as the base year, and (iii) the amount of the exemption
480	480	17 erroneously denied for taxable year 1994.
481	481	18 For purposes of this Section, a person who will be 65 years
482	482	19 of age during the current taxable year shall be eligible to
483	483	20 apply for the homestead exemption during that taxable year.
484	484	21 Application shall be made during the application period in
485	485	22 effect for the county of his or her residence.
486	486	23 The Chief County Assessment Officer may determine the
487	487	24 eligibility of a life care facility that qualifies as a
488	488	25 cooperative to receive the benefits provided by this Section
489	489	26 by use of an affidavit, application, visual inspection,
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 questionnaire, or other reasonable method in order to insure
501	501	2 that the tax savings resulting from the exemption are credited
502	502	3 by the management firm to the apportioned tax liability of
503	503	4 each qualifying resident. The Chief County Assessment Officer
504	504	5 may request reasonable proof that the management firm has so
505	505	6 credited that exemption.
506	506	7 Except as provided in this Section, all information
507	507	8 received by the chief county assessment officer or the
508	508	9 Department from applications filed under this Section, or from
509	509	10 any investigation conducted under the provisions of this
510	510	11 Section, shall be confidential, except for official purposes
511	511	12 or pursuant to official procedures for collection of any State
512	512	13 or local tax or enforcement of any civil or criminal penalty or
513	513	14 sanction imposed by this Act or by any statute or ordinance
514	514	15 imposing a State or local tax. Any person who divulges any such
515	515	16 information in any manner, except in accordance with a proper
516	516	17 judicial order, is guilty of a Class A misdemeanor.
517	517	18 Nothing contained in this Section shall prevent the
518	518	19 Director or chief county assessment officer from publishing or
519	519	20 making available reasonable statistics concerning the
520	520	21 operation of the exemption contained in this Section in which
521	521	22 the contents of claims are grouped into aggregates in such a
522	522	23 way that information contained in any individual claim shall
523	523	24 not be disclosed.
524	524	25 Notwithstanding any other provision of law, for taxable
525	525	26 year 2017 and thereafter, in counties of 3,000,000 or more
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 inhabitants, the amount of the exemption shall be the greater
537	537	2 of (i) the amount of the exemption otherwise calculated under
538	538	3 this Section or (ii) $2,000.
539	539	4 (c-5) Notwithstanding any other provision of law, each
540	540	5 chief county assessment officer may approve this exemption for
541	541	6 the 2020 taxable year, without application, for any property
542	542	7 that was approved for this exemption for the 2019 taxable
543	543	8 year, provided that:
544	544	9 (1) the county board has declared a local disaster as
545	545	10 provided in the Illinois Emergency Management Agency Act
546	546	11 related to the COVID-19 public health emergency;
547	547	12 (2) the owner of record of the property as of January
548	548	13 1, 2020 is the same as the owner of record of the property
549	549	14 as of January 1, 2019;
550	550	15 (3) the exemption for the 2019 taxable year has not
551	551	16 been determined to be an erroneous exemption as defined by
552	552	17 this Code; and
553	553	18 (4) the applicant for the 2019 taxable year has not
554	554	19 asked for the exemption to be removed for the 2019 or 2020
555	555	20 taxable years.
556	556	21 Nothing in this subsection shall preclude or impair the
557	557	22 authority of a chief county assessment officer to conduct
558	558	23 audits of any taxpayer claiming an exemption under this
559	559	24 Section to verify that the taxpayer is eligible to receive the
560	560	25 exemption as provided elsewhere in this Section.
561	561	26 (c-10) Notwithstanding any other provision of law, each
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 chief county assessment officer may approve this exemption for
573	573	2 the 2021 taxable year, without application, for any property
574	574	3 that was approved for this exemption for the 2020 taxable
575	575	4 year, if:
576	576	5 (1) the county board has declared a local disaster as
577	577	6 provided in the Illinois Emergency Management Agency Act
578	578	7 related to the COVID-19 public health emergency;
579	579	8 (2) the owner of record of the property as of January
580	580	9 1, 2021 is the same as the owner of record of the property
581	581	10 as of January 1, 2020;
582	582	11 (3) the exemption for the 2020 taxable year has not
583	583	12 been determined to be an erroneous exemption as defined by
584	584	13 this Code; and
585	585	14 (4) the taxpayer for the 2020 taxable year has not
586	586	15 asked for the exemption to be removed for the 2020 or 2021
587	587	16 taxable years.
588	588	17 Nothing in this subsection shall preclude or impair the
589	589	18 authority of a chief county assessment officer to conduct
590	590	19 audits of any taxpayer claiming an exemption under this
591	591	20 Section to verify that the taxpayer is eligible to receive the
592	592	21 exemption as provided elsewhere in this Section.
593	593	22 (d) Each Chief County Assessment Officer shall annually
594	594	23 publish a notice of availability of the exemption provided
595	595	24 under this Section. The notice shall be published at least 60
596	596	25 days but no more than 75 days prior to the date on which the
597	597	26 application must be submitted to the Chief County Assessment
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 Officer of the county in which the property is located. The
609	609	2 notice shall appear in a newspaper of general circulation in
610	610	3 the county.
611	611	4 Notwithstanding Sections 6 and 8 of the State Mandates
612	612	5 Act, no reimbursement by the State is required for the
613	613	6 implementation of any mandate created by this Section.
614	614	7 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
615	615	8 102-895, eff. 5-23-22.)
616	616
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619	619
620	620
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