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
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
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.
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A BILL FOR
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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 15-172 as follows:
6 (35 ILCS 200/15-172)
7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
8 Homestead Exemption.
9 (a) This Section may be cited as the Low-Income Senior
10 Citizens Assessment Freeze Homestead Exemption.
11 (b) As used in this Section:
12 "Applicant" means an individual who has filed an
13 application under this Section.
14 "Base amount" means the base year equalized assessed value
15 of the residence plus the first year's equalized assessed
16 value of any added improvements which increased the assessed
17 value of the residence after the base year.
18 "Base year" means the taxable year prior to the taxable
19 year for which the applicant first qualifies and applies for
20 the exemption provided that in the prior taxable year the
21 property was improved with a permanent structure that was
22 occupied as a residence by the applicant who was liable for
23 paying real property taxes on the property and who was either
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
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.
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A BILL FOR
35 ILCS 200/15-172
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1 (i) an owner of record of the property or had legal or
2 equitable interest in the property as evidenced by a written
3 instrument or (ii) had a legal or equitable interest as a
4 lessee in the parcel of property that was single family
5 residence. If in any subsequent taxable year for which the
6 applicant applies and qualifies for the exemption the
7 equalized assessed value of the residence is less than the
8 equalized assessed value in the existing base year (provided
9 that such equalized assessed value is not based on an assessed
10 value that results from a temporary irregularity in the
11 property that reduces the assessed value for one or more
12 taxable years), then that subsequent taxable year shall become
13 the base year until a new base year is established under the
14 terms of this paragraph. For taxable year 1999 only, the Chief
15 County Assessment Officer shall review (i) all taxable years
16 for which the applicant applied and qualified for the
17 exemption and (ii) the existing base year. The assessment
18 officer shall select as the new base year the year with the
19 lowest equalized assessed value. An equalized assessed value
20 that is based on an assessed value that results from a
21 temporary irregularity in the property that reduces the
22 assessed value for one or more taxable years shall not be
23 considered the lowest equalized assessed value. The selected
24 year shall be the base year for taxable year 1999 and
25 thereafter until a new base year is established under the
26 terms of this paragraph.
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1 "Chief County Assessment Officer" means the County
2 Assessor or Supervisor of Assessments of the county in which
3 the property is located.
4 "Consumer Price Index-u" means means the index published
5 by the Bureau of Labor Statistics of the United States
6 Department of Labor that measures the average change in prices
7 of goods and services purchased by all urban consumers, United
8 States city average, all items, 1982-84=100.
9 "Equalized assessed value" means the assessed value as
10 equalized by the Illinois Department of Revenue.
11 "Household" means the applicant, the spouse of the
12 applicant, and all persons using the residence of the
13 applicant as their principal place of residence.
14 "Household income" means the combined income of the
15 members of a household for the calendar year preceding the
16 taxable year.
17 "Income" has the same meaning as provided in Section 3.07
18 of the Senior Citizens and Persons with Disabilities Property
19 Tax Relief Act, except that, beginning in assessment year
20 2001, "income" does not include veteran's benefits.
21 "Internal Revenue Code of 1986" means the United States
22 Internal Revenue Code of 1986 or any successor law or laws
23 relating to federal income taxes in effect for the year
24 preceding the taxable year.
25 "Life care facility that qualifies as a cooperative" means
26 a facility as defined in Section 2 of the Life Care Facilities
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1 Act.
2 "Maximum income limitation" means:
3 (1) $35,000 prior to taxable year 1999;
4 (2) $40,000 in taxable years 1999 through 2003;
5 (3) $45,000 in taxable years 2004 through 2005;
6 (4) $50,000 in taxable years 2006 and 2007;
7 (5) $55,000 in taxable years 2008 through 2016;
8 (6) for taxable year 2017, (i) $65,000 for qualified
9 property located in a county with 3,000,000 or more
10 inhabitants and (ii) $55,000 for qualified property
11 located in a county with fewer than 3,000,000 inhabitants;
12 and
13 (7) for taxable years 2018 through 2024 and
14 thereafter, $65,000 for all qualified property; .
15 (8) for taxable year 2025, $75,000 for all qualified
16 property; and
17 (9) for taxable years 2026 and thereafter, the maximum
18 income limitation for the immediately preceding taxable
19 year, multiplied by one plus the percentage increase, if
20 any, in the Consumer Price Index-U for the 12-month period
21 ending in September of the calendar year immediately
22 preceding the taxable year for which the limitation is
23 calculated.
24 As an alternative income valuation, a homeowner who is
25 enrolled in any of the following programs may be presumed to
26 have household income that does not exceed the maximum income
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1 limitation for that tax year as required by this Section: Aid
2 to the Aged, Blind or Disabled (AABD) Program or the
3 Supplemental Nutrition Assistance Program (SNAP), both of
4 which are administered by the Department of Human Services;
5 the Low Income Home Energy Assistance Program (LIHEAP), which
6 is administered by the Department of Commerce and Economic
7 Opportunity; The Benefit Access program, which is administered
8 by the Department on Aging; and the Senior Citizens Real
9 Estate Tax Deferral Program.
10 A chief county assessment officer may indicate that he or
11 she has verified an applicant's income eligibility for this
12 exemption but may not report which program or programs, if
13 any, enroll the applicant. Release of personal information
14 submitted pursuant to this Section shall be deemed an
15 unwarranted invasion of personal privacy under the Freedom of
16 Information Act.
17 "Residence" means the principal dwelling place and
18 appurtenant structures used for residential purposes in this
19 State occupied on January 1 of the taxable year by a household
20 and so much of the surrounding land, constituting the parcel
21 upon which the dwelling place is situated, as is used for
22 residential purposes. If the Chief County Assessment Officer
23 has established a specific legal description for a portion of
24 property constituting the residence, then that portion of
25 property shall be deemed the residence for the purposes of
26 this Section.
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1 "Taxable year" means the calendar year during which ad
2 valorem property taxes payable in the next succeeding year are
3 levied.
4 (c) Beginning in taxable year 1994, a low-income senior
5 citizens assessment freeze homestead exemption is granted for
6 real property that is improved with a permanent structure that
7 is occupied as a residence by an applicant who (i) is 65 years
8 of age or older during the taxable year, (ii) has a household
9 income that does not exceed the maximum income limitation,
10 (iii) is liable for paying real property taxes on the
11 property, and (iv) is an owner of record of the property or has
12 a legal or equitable interest in the property as evidenced by a
13 written instrument. This homestead exemption shall also apply
14 to a leasehold interest in a parcel of property improved with a
15 permanent structure that is a single family residence that is
16 occupied as a residence by a person who (i) is 65 years of age
17 or older during the taxable year, (ii) has a household income
18 that does not exceed the maximum income limitation, (iii) has
19 a legal or equitable ownership interest in the property as
20 lessee, and (iv) is liable for the payment of real property
21 taxes on that property.
22 In counties of 3,000,000 or more inhabitants, the amount
23 of the exemption for all taxable years is the equalized
24 assessed value of the residence in the taxable year for which
25 application is made minus the base amount. In all other
26 counties, the amount of the exemption is as follows: (i)
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1 through taxable year 2005 and for taxable year 2007 and
2 thereafter, the amount of this exemption shall be the
3 equalized assessed value of the residence in the taxable year
4 for which application is made minus the base amount; and (ii)
5 for taxable year 2006, the amount of the exemption is as
6 follows:
7 (1) For an applicant who has a household income of
8 $45,000 or less, the amount of the exemption is the
9 equalized assessed value of the residence in the taxable
10 year for which application is made minus the base amount.
11 (2) For an applicant who has a household income
12 exceeding $45,000 but not exceeding $46,250, the amount of
13 the exemption is (i) the equalized assessed value of the
14 residence in the taxable year for which application is
15 made minus the base amount (ii) multiplied by 0.8.
16 (3) For an applicant who has a household income
17 exceeding $46,250 but not exceeding $47,500, the amount of
18 the exemption is (i) the equalized assessed value of the
19 residence in the taxable year for which application is
20 made minus the base amount (ii) multiplied by 0.6.
21 (4) For an applicant who has a household income
22 exceeding $47,500 but not exceeding $48,750, the amount of
23 the exemption is (i) the equalized assessed value of the
24 residence in the taxable year for which application is
25 made minus the base amount (ii) multiplied by 0.4.
26 (5) For an applicant who has a household income
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1 exceeding $48,750 but not exceeding $50,000, the amount of
2 the exemption is (i) the equalized assessed value of the
3 residence in the taxable year for which application is
4 made minus the base amount (ii) multiplied by 0.2.
5 When the applicant is a surviving spouse of an applicant
6 for a prior year for the same residence for which an exemption
7 under this Section has been granted, the base year and base
8 amount for that residence are the same as for the applicant for
9 the prior year.
10 Each year at the time the assessment books are certified
11 to the County Clerk, the Board of Review or Board of Appeals
12 shall give to the County Clerk a list of the assessed values of
13 improvements on each parcel qualifying for this exemption that
14 were added after the base year for this parcel and that
15 increased the assessed value of the property.
16 In the case of land improved with an apartment building
17 owned and operated as a cooperative or a building that is a
18 life care facility that qualifies as a cooperative, the
19 maximum reduction from the equalized assessed value of the
20 property is limited to the sum of the reductions calculated
21 for each unit occupied as a residence by a person or persons
22 (i) 65 years of age or older, (ii) with a household income that
23 does not exceed the maximum income limitation, (iii) who is
24 liable, by contract with the owner or owners of record, for
25 paying real property taxes on the property, and (iv) who is an
26 owner of record of a legal or equitable interest in the
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1 cooperative apartment building, other than a leasehold
2 interest. In the instance of a cooperative where a homestead
3 exemption has been granted under this Section, the cooperative
4 association or its management firm shall credit the savings
5 resulting from that exemption only to the apportioned tax
6 liability of the owner who qualified for the exemption. Any
7 person who willfully refuses to credit that savings to an
8 owner who qualifies for the exemption is guilty of a Class B
9 misdemeanor.
10 When a homestead exemption has been granted under this
11 Section and an applicant then becomes a resident of a facility
12 licensed under the Assisted Living and Shared Housing Act, the
13 Nursing Home Care Act, the Specialized Mental Health
14 Rehabilitation Act of 2013, the ID/DD Community Care Act, or
15 the MC/DD Act, the exemption shall be granted in subsequent
16 years so long as the residence (i) continues to be occupied by
17 the qualified applicant's spouse or (ii) if remaining
18 unoccupied, is still owned by the qualified applicant for the
19 homestead exemption.
20 Beginning January 1, 1997, when an individual dies who
21 would have qualified for an exemption under this Section, and
22 the surviving spouse does not independently qualify for this
23 exemption because of age, the exemption under this Section
24 shall be granted to the surviving spouse for the taxable year
25 preceding and the taxable year of the death, provided that,
26 except for age, the surviving spouse meets all other
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1 qualifications for the granting of this exemption for those
2 years.
3 When married persons maintain separate residences, the
4 exemption provided for in this Section may be claimed by only
5 one of such persons and for only one residence.
6 For taxable year 1994 only, in counties having less than
7 3,000,000 inhabitants, to receive the exemption, a person
8 shall submit an application by February 15, 1995 to the Chief
9 County Assessment Officer of the county in which the property
10 is located. In counties having 3,000,000 or more inhabitants,
11 for taxable year 1994 and all subsequent taxable years, to
12 receive the exemption, a person may submit an application to
13 the Chief County Assessment Officer of the county in which the
14 property is located during such period as may be specified by
15 the Chief County Assessment Officer. The Chief County
16 Assessment Officer in counties of 3,000,000 or more
17 inhabitants shall annually give notice of the application
18 period by mail or by publication. In counties having less than
19 3,000,000 inhabitants, beginning with taxable year 1995 and
20 thereafter, to receive the exemption, a person shall submit an
21 application by July 1 of each taxable year to the Chief County
22 Assessment Officer of the county in which the property is
23 located. A county may, by ordinance, establish a date for
24 submission of applications that is different than July 1. The
25 applicant shall submit with the application an affidavit of
26 the applicant's total household income, age, marital status
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1 (and if married the name and address of the applicant's
2 spouse, if known), and principal dwelling place of members of
3 the household on January 1 of the taxable year. The Department
4 shall establish, by rule, a method for verifying the accuracy
5 of affidavits filed by applicants under this Section, and the
6 Chief County Assessment Officer may conduct audits of any
7 taxpayer claiming an exemption under this Section to verify
8 that the taxpayer is eligible to receive the exemption. Each
9 application shall contain or be verified by a written
10 declaration that it is made under the penalties of perjury. A
11 taxpayer's signing a fraudulent application under this Act is
12 perjury, as defined in Section 32-2 of the Criminal Code of
13 2012. The applications shall be clearly marked as applications
14 for the Low-Income Senior Citizens Assessment Freeze Homestead
15 Exemption and must contain a notice that any taxpayer who
16 receives the exemption is subject to an audit by the Chief
17 County Assessment Officer.
18 Notwithstanding any other provision to the contrary, in
19 counties having fewer than 3,000,000 inhabitants, if an
20 applicant fails to file the application required by this
21 Section in a timely manner and this failure to file is due to a
22 mental or physical condition sufficiently severe so as to
23 render the applicant incapable of filing the application in a
24 timely manner, the Chief County Assessment Officer may extend
25 the filing deadline for a period of 30 days after the applicant
26 regains the capability to file the application, but in no case
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1 may the filing deadline be extended beyond 3 months of the
2 original filing deadline. In order to receive the extension
3 provided in this paragraph, the applicant shall provide the
4 Chief County Assessment Officer with a signed statement from
5 the applicant's physician, advanced practice registered nurse,
6 or physician assistant stating the nature and extent of the
7 condition, that, in the physician's, advanced practice
8 registered nurse's, or physician assistant's opinion, the
9 condition was so severe that it rendered the applicant
10 incapable of filing the application in a timely manner, and
11 the date on which the applicant regained the capability to
12 file the application.
13 Beginning January 1, 1998, notwithstanding any other
14 provision to the contrary, in counties having fewer than
15 3,000,000 inhabitants, if an applicant fails to file the
16 application required by this Section in a timely manner and
17 this failure to file is due to a mental or physical condition
18 sufficiently severe so as to render the applicant incapable of
19 filing the application in a timely manner, the Chief County
20 Assessment Officer may extend the filing deadline for a period
21 of 3 months. In order to receive the extension provided in this
22 paragraph, the applicant shall provide the Chief County
23 Assessment Officer with a signed statement from the
24 applicant's physician, advanced practice registered nurse, or
25 physician assistant stating the nature and extent of the
26 condition, and that, in the physician's, advanced practice
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1 registered nurse's, or physician assistant's opinion, the
2 condition was so severe that it rendered the applicant
3 incapable of filing the application in a timely manner.
4 In counties having less than 3,000,000 inhabitants, if an
5 applicant was denied an exemption in taxable year 1994 and the
6 denial occurred due to an error on the part of an assessment
7 official, or his or her agent or employee, then beginning in
8 taxable year 1997 the applicant's base year, for purposes of
9 determining the amount of the exemption, shall be 1993 rather
10 than 1994. In addition, in taxable year 1997, the applicant's
11 exemption shall also include an amount equal to (i) the amount
12 of any exemption denied to the applicant in taxable year 1995
13 as a result of using 1994, rather than 1993, as the base year,
14 (ii) the amount of any exemption denied to the applicant in
15 taxable year 1996 as a result of using 1994, rather than 1993,
16 as the base year, and (iii) the amount of the exemption
17 erroneously denied for taxable year 1994.
18 For purposes of this Section, a person who will be 65 years
19 of age during the current taxable year shall be eligible to
20 apply for the homestead exemption during that taxable year.
21 Application shall be made during the application period in
22 effect for the county of his or her residence.
23 The Chief County Assessment Officer may determine the
24 eligibility of a life care facility that qualifies as a
25 cooperative to receive the benefits provided by this Section
26 by use of an affidavit, application, visual inspection,
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1 questionnaire, or other reasonable method in order to insure
2 that the tax savings resulting from the exemption are credited
3 by the management firm to the apportioned tax liability of
4 each qualifying resident. The Chief County Assessment Officer
5 may request reasonable proof that the management firm has so
6 credited that exemption.
7 Except as provided in this Section, all information
8 received by the chief county assessment officer or the
9 Department from applications filed under this Section, or from
10 any investigation conducted under the provisions of this
11 Section, shall be confidential, except for official purposes
12 or pursuant to official procedures for collection of any State
13 or local tax or enforcement of any civil or criminal penalty or
14 sanction imposed by this Act or by any statute or ordinance
15 imposing a State or local tax. Any person who divulges any such
16 information in any manner, except in accordance with a proper
17 judicial order, is guilty of a Class A misdemeanor.
18 Nothing contained in this Section shall prevent the
19 Director or chief county assessment officer from publishing or
20 making available reasonable statistics concerning the
21 operation of the exemption contained in this Section in which
22 the contents of claims are grouped into aggregates in such a
23 way that information contained in any individual claim shall
24 not be disclosed.
25 Notwithstanding any other provision of law, for taxable
26 year 2017 and thereafter, in counties of 3,000,000 or more
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1 inhabitants, the amount of the exemption shall be the greater
2 of (i) the amount of the exemption otherwise calculated under
3 this Section or (ii) $2,000.
4 (c-5) Notwithstanding any other provision of law, each
5 chief county assessment officer may approve this exemption for
6 the 2020 taxable year, without application, for any property
7 that was approved for this exemption for the 2019 taxable
8 year, provided that:
9 (1) the county board has declared a local disaster as
10 provided in the Illinois Emergency Management Agency Act
11 related to the COVID-19 public health emergency;
12 (2) the owner of record of the property as of January
13 1, 2020 is the same as the owner of record of the property
14 as of January 1, 2019;
15 (3) the exemption for the 2019 taxable year has not
16 been determined to be an erroneous exemption as defined by
17 this Code; and
18 (4) the applicant for the 2019 taxable year has not
19 asked for the exemption to be removed for the 2019 or 2020
20 taxable years.
21 Nothing in this subsection shall preclude or impair the
22 authority of a chief county assessment officer to conduct
23 audits of any taxpayer claiming an exemption under this
24 Section to verify that the taxpayer is eligible to receive the
25 exemption as provided elsewhere in this Section.
26 (c-10) Notwithstanding any other provision of law, each
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1 chief county assessment officer may approve this exemption for
2 the 2021 taxable year, without application, for any property
3 that was approved for this exemption for the 2020 taxable
4 year, if:
5 (1) the county board has declared a local disaster as
6 provided in the Illinois Emergency Management Agency Act
7 related to the COVID-19 public health emergency;
8 (2) the owner of record of the property as of January
9 1, 2021 is the same as the owner of record of the property
10 as of January 1, 2020;
11 (3) the exemption for the 2020 taxable year has not
12 been determined to be an erroneous exemption as defined by
13 this Code; and
14 (4) the taxpayer for the 2020 taxable year has not
15 asked for the exemption to be removed for the 2020 or 2021
16 taxable years.
17 Nothing in this subsection shall preclude or impair the
18 authority of a chief county assessment officer to conduct
19 audits of any taxpayer claiming an exemption under this
20 Section to verify that the taxpayer is eligible to receive the
21 exemption as provided elsewhere in this Section.
22 (d) Each Chief County Assessment Officer shall annually
23 publish a notice of availability of the exemption provided
24 under this Section. The notice shall be published at least 60
25 days but no more than 75 days prior to the date on which the
26 application must be submitted to the Chief County Assessment
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1 Officer of the county in which the property is located. The
2 notice shall appear in a newspaper of general circulation in
3 the county.
4 Notwithstanding Sections 6 and 8 of the State Mandates
5 Act, no reimbursement by the State is required for the
6 implementation of any mandate created by this Section.
7 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
8 102-895, eff. 5-23-22.)
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