Bill Amendment: IL HB2344 | 2023-2024 | 103rd General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: PROP TX-PERSON W/ DISABILITY
Status: 2023-03-10 - House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee [HB2344 Detail]
Download: Illinois-2023-HB2344-House_Amendment_001.html
Bill Title: PROP TX-PERSON W/ DISABILITY
Status: 2023-03-10 - House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee [HB2344 Detail]
Download: Illinois-2023-HB2344-House_Amendment_001.html
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1 | AMENDMENT TO HOUSE BILL 2344
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2 | AMENDMENT NO. ______. Amend House Bill 2344 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 15-168 as follows:
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6 | (35 ILCS 200/15-168) | ||||||
7 | Sec. 15-168. Homestead exemption for persons with | ||||||
8 | disabilities. | ||||||
9 | (a) Beginning with taxable year 2007, an
annual homestead | ||||||
10 | exemption is granted to persons with disabilities in
the | ||||||
11 | amount of $2,000, except as provided in subsections subsection | ||||||
12 | (c) and (c-5) , to
be deducted from the property's value as | ||||||
13 | equalized or assessed
by the Department of Revenue. The person | ||||||
14 | with a disability shall receive
the homestead exemption upon | ||||||
15 | meeting the following
requirements: | ||||||
16 | (1) The property must be occupied as the primary |
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1 | residence by the person with a disability. | ||||||
2 | (2) The person with a disability must be liable for | ||||||
3 | paying the
real estate taxes on the property. | ||||||
4 | (3) The person with a disability must be an owner of | ||||||
5 | record of
the property or have a legal or equitable | ||||||
6 | interest in the
property as evidenced by a written | ||||||
7 | instrument. In the case
of a leasehold interest in | ||||||
8 | property, the lease must be for
a single family residence. | ||||||
9 | A person who has a disability during the taxable year
is | ||||||
10 | eligible to apply for this homestead exemption during that
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11 | taxable year. Application must be made during the
application | ||||||
12 | period in effect for the county of residence. If a
homestead | ||||||
13 | exemption has been granted under this Section and the
person | ||||||
14 | awarded the exemption subsequently becomes a resident of
a | ||||||
15 | facility licensed under the Nursing Home Care Act, the | ||||||
16 | Specialized Mental Health Rehabilitation Act of 2013, the | ||||||
17 | ID/DD Community Care Act, or the MC/DD Act, then the
exemption | ||||||
18 | shall continue (i) so long as the residence continues
to be | ||||||
19 | occupied by the qualifying person's spouse or (ii) if the
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20 | residence remains unoccupied but is still owned by the person
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21 | qualified for the homestead exemption. | ||||||
22 | (b) For the purposes of this Section, "person with a | ||||||
23 | disability"
means a person unable to engage in any substantial | ||||||
24 | gainful activity by reason of a medically determinable | ||||||
25 | physical or mental impairment which can be expected to result | ||||||
26 | in death or has lasted or can be expected to last for a |
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1 | continuous period of not less than 12 months. Persons with | ||||||
2 | disabilities filing claims under this Act shall submit proof | ||||||
3 | of disability in such form and manner as the Department shall | ||||||
4 | by rule and regulation prescribe. Proof that a claimant is | ||||||
5 | eligible to receive disability benefits under the Federal | ||||||
6 | Social Security Act shall constitute proof of disability for | ||||||
7 | purposes of this Act. Issuance of an Illinois Person with a | ||||||
8 | Disability Identification Card stating that the claimant is | ||||||
9 | under a Class 2 disability, as defined in Section 4A of the | ||||||
10 | Illinois Identification Card Act, shall constitute proof that | ||||||
11 | the person named thereon is a person with a disability for | ||||||
12 | purposes of this Act. A person with a disability not covered | ||||||
13 | under the Federal Social Security Act and not presenting an | ||||||
14 | Illinois Person with a Disability Identification Card stating | ||||||
15 | that the claimant is under a Class 2 disability shall be | ||||||
16 | examined by a physician, optometrist (if the person qualifies | ||||||
17 | because of a visual disability), advanced practice registered | ||||||
18 | nurse, or physician assistant designated by the Department, | ||||||
19 | and his status as a person with a disability determined using | ||||||
20 | the same standards as used by the Social Security | ||||||
21 | Administration. The costs of any required examination shall be | ||||||
22 | borne by the claimant. | ||||||
23 | (c) For land improved with (i) an apartment building owned
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24 | and operated as a cooperative or (ii) a life care facility as
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25 | defined under Section 2 of the Life Care Facilities Act that is
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26 | considered to be a cooperative, the maximum reduction from the
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1 | value of the property, as equalized or assessed by the
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2 | Department, shall be multiplied by the number of apartments or
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3 | units occupied by a person with a disability. The person with a | ||||||
4 | disability shall
receive the homestead exemption upon meeting | ||||||
5 | the following
requirements: | ||||||
6 | (1) The property must be occupied as the primary | ||||||
7 | residence by the
person with a disability. | ||||||
8 | (2) The person with a disability must be liable by | ||||||
9 | contract with
the owner or owners of record for paying the | ||||||
10 | apportioned
property taxes on the property of the | ||||||
11 | cooperative or life
care facility. In the case of a life | ||||||
12 | care facility, the
person with a disability must be liable | ||||||
13 | for paying the apportioned
property taxes under a life | ||||||
14 | care contract as defined in Section 2 of the Life Care | ||||||
15 | Facilities Act. | ||||||
16 | (3) The person with a disability must be an owner of | ||||||
17 | record of a
legal or equitable interest in the cooperative | ||||||
18 | apartment
building. A leasehold interest does not meet | ||||||
19 | this
requirement.
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20 | If a homestead exemption is granted under this subsection, the
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21 | cooperative association or management firm shall credit the
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22 | savings resulting from the exemption to the apportioned tax
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23 | liability of the qualifying person with a disability. The | ||||||
24 | chief county
assessment officer may request reasonable proof | ||||||
25 | that the
association or firm has properly credited the | ||||||
26 | exemption. A
person who willfully refuses to credit an |
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1 | exemption to the
qualified person with a disability is guilty | ||||||
2 | of a Class B misdemeanor.
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3 | (c-5) Beginning with taxable year 2024, if the person with | ||||||
4 | a disability is eligible to receive disability benefits under | ||||||
5 | the federal Social Security Act and has a household income | ||||||
6 | that does not exceed 200% of the federal poverty level, then | ||||||
7 | the property is exempt from taxation under this Code. For the | ||||||
8 | purposes of this subsection, the federal poverty level shall | ||||||
9 | be determined using the most recent poverty guidelines | ||||||
10 | available as of the first day of the taxable year, as those | ||||||
11 | guidelines are reported in the Federal Register by the United | ||||||
12 | States Department of Health and Human Services under the | ||||||
13 | authority of 42 U.S.C. 9902(2). | ||||||
14 | (d) The chief county assessment officer shall determine | ||||||
15 | the
eligibility of property to receive the homestead exemption
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16 | according to guidelines established by the Department. After a
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17 | person has received an exemption under this Section, an annual
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18 | verification of eligibility for the exemption shall be mailed
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19 | to the taxpayer. | ||||||
20 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
21 | chief county assessment officer shall provide to each
person | ||||||
22 | granted a homestead exemption under this Section a form
to | ||||||
23 | designate any other person to receive a duplicate of any
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24 | notice of delinquency in the payment of taxes assessed and
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25 | levied under this Code on the person's qualifying property. | ||||||
26 | The
duplicate notice shall be in addition to the notice |
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1 | required to
be provided to the person receiving the exemption | ||||||
2 | and shall be given in the manner required by this Code. The | ||||||
3 | person filing
the request for the duplicate notice shall pay | ||||||
4 | an
administrative fee of $5 to the chief county assessment
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5 | officer. The assessment officer shall then file the executed
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6 | designation with the county collector, who shall issue the
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7 | duplicate notices as indicated by the designation. A
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8 | designation may be rescinded by the person with a disability | ||||||
9 | in the
manner required by the chief county assessment officer. | ||||||
10 | (d-5) Notwithstanding any other provision of law, each | ||||||
11 | chief county assessment officer may approve this exemption for | ||||||
12 | the 2020 taxable year, without application, for any property | ||||||
13 | that was approved for this exemption for the 2019 taxable | ||||||
14 | year, provided that: | ||||||
15 | (1) the county board has declared a local disaster as | ||||||
16 | provided in the Illinois Emergency Management Agency Act | ||||||
17 | related to the COVID-19 public health emergency; | ||||||
18 | (2) the owner of record of the property as of January | ||||||
19 | 1, 2020 is the same as the owner of record of the property | ||||||
20 | as of January 1, 2019; | ||||||
21 | (3) the exemption for the 2019 taxable year has not | ||||||
22 | been determined to be an erroneous exemption as defined by | ||||||
23 | this Code; and | ||||||
24 | (4) the applicant for the 2019 taxable year has not | ||||||
25 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
26 | taxable years. |
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1 | (d-10) Notwithstanding any other provision of law, each | ||||||
2 | chief county assessment officer may approve this exemption for | ||||||
3 | the 2021 taxable year, without application, for any property | ||||||
4 | that was approved for this exemption for the 2020 taxable | ||||||
5 | year, if: | ||||||
6 | (1) the county board has declared a local disaster as | ||||||
7 | provided in the Illinois Emergency Management Agency Act | ||||||
8 | related to the COVID-19 public health emergency; | ||||||
9 | (2) the owner of record of the property as of January | ||||||
10 | 1, 2021 is the same as the owner of record of the property | ||||||
11 | as of January 1, 2020; | ||||||
12 | (3) the exemption for the 2020 taxable year has not | ||||||
13 | been determined to be an erroneous exemption as defined by | ||||||
14 | this Code; and | ||||||
15 | (4) the taxpayer for the 2020 taxable year has not | ||||||
16 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
17 | taxable years. | ||||||
18 | (d-15) For taxable years 2022 through 2027, in any county | ||||||
19 | of more than 3,000,000 residents, and in any other county | ||||||
20 | where the county board has authorized such action by ordinance | ||||||
21 | or resolution, a chief county assessment officer may renew | ||||||
22 | this exemption for any person who applied for the exemption | ||||||
23 | and presented proof of eligibility, as described in subsection | ||||||
24 | (b) above , without an annual application as required under | ||||||
25 | subsection (d) above . A chief county assessment officer shall | ||||||
26 | not automatically renew an exemption under this subsection if: |
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1 | the physician, advanced practice registered nurse, | ||||||
2 | optometrist, or physician assistant who examined the claimant | ||||||
3 | determined that the disability is not expected to continue for | ||||||
4 | 12 months or more; the exemption has been deemed erroneous | ||||||
5 | since the last
application; or the claimant has reported their | ||||||
6 | ineligibility to receive the exemption. A chief county | ||||||
7 | assessment officer who automatically renews an exemption under | ||||||
8 | this subsection shall notify a person of a subsequent | ||||||
9 | determination not to automatically renew that person's | ||||||
10 | exemption and shall provide that person with an application to | ||||||
11 | renew the exemption. | ||||||
12 | (d-20) As used in this Section: | ||||||
13 | "Household" means the applicant, the spouse of the | ||||||
14 | applicant, and all persons using the residence of the | ||||||
15 | applicant as their principal place of residence. | ||||||
16 | "Household income" means the combined income of the | ||||||
17 | members of a household for the calendar year preceding the | ||||||
18 | taxable year. | ||||||
19 | "Income" has the same meaning as provided in Section 3.07 | ||||||
20 | of the Senior Citizens and Persons with Disabilities Property | ||||||
21 | Tax Relief Act. | ||||||
22 | "Person with a disability"
means a person who is unable to | ||||||
23 | engage in any substantial gainful activity by reason of a | ||||||
24 | medically determinable physical or mental impairment which can | ||||||
25 | be expected to result in death or has lasted or can be expected | ||||||
26 | to last for a continuous period of not less than 12 months. |
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1 | (e) A taxpayer who claims an exemption under Section | ||||||
2 | 15-165 or 15-169 may not claim an exemption under this | ||||||
3 | Section.
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4 | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | ||||||
5 | 102-895, eff. 5-23-22; revised 9-7-22.)
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.".
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