Bill Text: IL HB0381 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Amends the Property Tax Code. In a Section granting a Senior Citizens Assessment Freeze Homestead Exemption, provides that the maximum income limitation is $75,000 for taxable year 2017 and thereafter. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 13-2)

Status: (Introduced) 2017-06-29 - Added Co-Sponsor Rep. John Connor [HB0381 Detail]

Download: Illinois-2017-HB0381-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB0381

Introduced , by Rep. Sam Yingling

SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-172

Amends the Property Tax Code. In a Section granting a Senior Citizens Assessment Freeze Homestead Exemption, provides that the maximum income limitation is $75,000 for taxable year 2017 and thereafter. Effective immediately.
LRB100 03653 HLH 13658 b
FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

HB0381LRB100 03653 HLH 13658 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Section 15-172 as follows:
6 (35 ILCS 200/15-172)
7 (Text of Section before amendment by P.A. 99-581)
8 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
9Exemption.
10 (a) This Section may be cited as the Senior Citizens
11Assessment Freeze Homestead Exemption.
12 (b) As used in this Section:
13 "Applicant" means an individual who has filed an
14application under this Section.
15 "Base amount" means the base year equalized assessed value
16of the residence plus the first year's equalized assessed value
17of any added improvements which increased the assessed value of
18the residence after the base year.
19 "Base year" means the taxable year prior to the taxable
20year for which the applicant first qualifies and applies for
21the exemption provided that in the prior taxable year the
22property was improved with a permanent structure that was
23occupied as a residence by the applicant who was liable for

HB0381- 2 -LRB100 03653 HLH 13658 b
1paying real property taxes on the property and who was either
2(i) an owner of record of the property or had legal or
3equitable interest in the property as evidenced by a written
4instrument or (ii) had a legal or equitable interest as a
5lessee in the parcel of property that was single family
6residence. If in any subsequent taxable year for which the
7applicant applies and qualifies for the exemption the equalized
8assessed value of the residence is less than the equalized
9assessed value in the existing base year (provided that such
10equalized assessed value is not based on an assessed value that
11results from a temporary irregularity in the property that
12reduces the assessed value for one or more taxable years), then
13that subsequent taxable year shall become the base year until a
14new base year is established under the terms of this paragraph.
15For taxable year 1999 only, the Chief County Assessment Officer
16shall review (i) all taxable years for which the applicant
17applied and qualified for the exemption and (ii) the existing
18base year. The assessment officer shall select as the new base
19year the year with the lowest equalized assessed value. An
20equalized assessed value that is based on an assessed value
21that results from a temporary irregularity in the property that
22reduces the assessed value for one or more taxable years shall
23not be considered the lowest equalized assessed value. The
24selected year shall be the base year for taxable year 1999 and
25thereafter until a new base year is established under the terms
26of this paragraph.

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1 "Chief County Assessment Officer" means the County
2Assessor or Supervisor of Assessments of the county in which
3the property is located.
4 "Equalized assessed value" means the assessed value as
5equalized by the Illinois Department of Revenue.
6 "Household" means the applicant, the spouse of the
7applicant, and all persons using the residence of the applicant
8as their principal place of residence.
9 "Household income" means the combined income of the members
10of a household for the calendar year preceding the taxable
11year.
12 "Income" has the same meaning as provided in Section 3.07
13of the Senior Citizens and Persons with Disabilities Property
14Tax Relief Act, except that, beginning in assessment year 2001,
15"income" does not include veteran's benefits.
16 "Internal Revenue Code of 1986" means the United States
17Internal Revenue Code of 1986 or any successor law or laws
18relating to federal income taxes in effect for the year
19preceding the taxable year.
20 "Life care facility that qualifies as a cooperative" means
21a facility as defined in Section 2 of the Life Care Facilities
22Act.
23 "Maximum income limitation" means:
24 (1) $35,000 prior to taxable year 1999;
25 (2) $40,000 in taxable years 1999 through 2003;
26 (3) $45,000 in taxable years 2004 through 2005;

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1 (4) $50,000 in taxable years 2006 and 2007; and
2 (5) $55,000 in taxable years year 2008 through 2016;
3 and and thereafter.
4 (6) $75,000 in taxable year 2017 and thereafter.
5 "Residence" means the principal dwelling place and
6appurtenant structures used for residential purposes in this
7State occupied on January 1 of the taxable year by a household
8and so much of the surrounding land, constituting the parcel
9upon which the dwelling place is situated, as is used for
10residential purposes. If the Chief County Assessment Officer
11has established a specific legal description for a portion of
12property constituting the residence, then that portion of
13property shall be deemed the residence for the purposes of this
14Section.
15 "Taxable year" means the calendar year during which ad
16valorem property taxes payable in the next succeeding year are
17levied.
18 (c) Beginning in taxable year 1994, a senior citizens
19assessment freeze homestead exemption is granted for real
20property that is improved with a permanent structure that is
21occupied as a residence by an applicant who (i) is 65 years of
22age or older during the taxable year, (ii) has a household
23income that does not exceed the maximum income limitation,
24(iii) is liable for paying real property taxes on the property,
25and (iv) is an owner of record of the property or has a legal or
26equitable interest in the property as evidenced by a written

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1instrument. This homestead exemption shall also apply to a
2leasehold interest in a parcel of property improved with a
3permanent structure that is a single family residence that is
4occupied as a residence by a person who (i) is 65 years of age
5or older during the taxable year, (ii) has a household income
6that does not exceed the maximum income limitation, (iii) has a
7legal or equitable ownership interest in the property as
8lessee, and (iv) is liable for the payment of real property
9taxes on that property.
10 In counties of 3,000,000 or more inhabitants, the amount of
11the exemption for all taxable years is the equalized assessed
12value of the residence in the taxable year for which
13application is made minus the base amount. In all other
14counties, the amount of the exemption is as follows: (i)
15through taxable year 2005 and for taxable year 2007 and
16thereafter, the amount of this exemption shall be the equalized
17assessed value of the residence in the taxable year for which
18application is made minus the base amount; and (ii) for taxable
19year 2006, the amount of the exemption is as follows:
20 (1) For an applicant who has a household income of
21 $45,000 or less, the amount of the exemption is the
22 equalized assessed value of the residence in the taxable
23 year for which application is made minus the base amount.
24 (2) For an applicant who has a household income
25 exceeding $45,000 but not exceeding $46,250, the amount of
26 the exemption is (i) the equalized assessed value of the

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1 residence in the taxable year for which application is made
2 minus the base amount (ii) multiplied by 0.8.
3 (3) For an applicant who has a household income
4 exceeding $46,250 but not exceeding $47,500, the amount of
5 the exemption is (i) the equalized assessed value of the
6 residence in the taxable year for which application is made
7 minus the base amount (ii) multiplied by 0.6.
8 (4) For an applicant who has a household income
9 exceeding $47,500 but not exceeding $48,750, the amount of
10 the exemption is (i) the equalized assessed value of the
11 residence in the taxable year for which application is made
12 minus the base amount (ii) multiplied by 0.4.
13 (5) For an applicant who has a household income
14 exceeding $48,750 but not exceeding $50,000, the amount of
15 the exemption is (i) the equalized assessed value of the
16 residence in the taxable year for which application is made
17 minus the base amount (ii) multiplied by 0.2.
18 When the applicant is a surviving spouse of an applicant
19for a prior year for the same residence for which an exemption
20under this Section has been granted, the base year and base
21amount for that residence are the same as for the applicant for
22the prior year.
23 Each year at the time the assessment books are certified to
24the County Clerk, the Board of Review or Board of Appeals shall
25give to the County Clerk a list of the assessed values of
26improvements on each parcel qualifying for this exemption that

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1were added after the base year for this parcel and that
2increased the assessed value of the property.
3 In the case of land improved with an apartment building
4owned and operated as a cooperative or a building that is a
5life care facility that qualifies as a cooperative, the maximum
6reduction from the equalized assessed value of the property is
7limited to the sum of the reductions calculated for each unit
8occupied as a residence by a person or persons (i) 65 years of
9age or older, (ii) with a household income that does not exceed
10the maximum income limitation, (iii) who is liable, by contract
11with the owner or owners of record, for paying real property
12taxes on the property, and (iv) who is an owner of record of a
13legal or equitable interest in the cooperative apartment
14building, other than a leasehold interest. In the instance of a
15cooperative where a homestead exemption has been granted under
16this Section, the cooperative association or its management
17firm shall credit the savings resulting from that exemption
18only to the apportioned tax liability of the owner who
19qualified for the exemption. Any person who willfully refuses
20to credit that savings to an owner who qualifies for the
21exemption is guilty of a Class B misdemeanor.
22 When a homestead exemption has been granted under this
23Section and an applicant then becomes a resident of a facility
24licensed under the Assisted Living and Shared Housing Act, the
25Nursing Home Care Act, the Specialized Mental Health
26Rehabilitation Act of 2013, the ID/DD Community Care Act, or

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1the MC/DD Act, the exemption shall be granted in subsequent
2years so long as the residence (i) continues to be occupied by
3the qualified applicant's spouse or (ii) if remaining
4unoccupied, is still owned by the qualified applicant for the
5homestead exemption.
6 Beginning January 1, 1997, when an individual dies who
7would have qualified for an exemption under this Section, and
8the surviving spouse does not independently qualify for this
9exemption because of age, the exemption under this Section
10shall be granted to the surviving spouse for the taxable year
11preceding and the taxable year of the death, provided that,
12except for age, the surviving spouse meets all other
13qualifications for the granting of this exemption for those
14years.
15 When married persons maintain separate residences, the
16exemption provided for in this Section may be claimed by only
17one of such persons and for only one residence.
18 For taxable year 1994 only, in counties having less than
193,000,000 inhabitants, to receive the exemption, a person shall
20submit an application by February 15, 1995 to the Chief County
21Assessment Officer of the county in which the property is
22located. In counties having 3,000,000 or more inhabitants, for
23taxable year 1994 and all subsequent taxable years, to receive
24the exemption, a person may submit an application to the Chief
25County Assessment Officer of the county in which the property
26is located during such period as may be specified by the Chief

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1County Assessment Officer. The Chief County Assessment Officer
2in counties of 3,000,000 or more inhabitants shall annually
3give notice of the application period by mail or by
4publication. In counties having less than 3,000,000
5inhabitants, beginning with taxable year 1995 and thereafter,
6to receive the exemption, a person shall submit an application
7by July 1 of each taxable year to the Chief County Assessment
8Officer of the county in which the property is located. A
9county may, by ordinance, establish a date for submission of
10applications that is different than July 1. The applicant shall
11submit with the application an affidavit of the applicant's
12total household income, age, marital status (and if married the
13name and address of the applicant's spouse, if known), and
14principal dwelling place of members of the household on January
151 of the taxable year. The Department shall establish, by rule,
16a method for verifying the accuracy of affidavits filed by
17applicants under this Section, and the Chief County Assessment
18Officer may conduct audits of any taxpayer claiming an
19exemption under this Section to verify that the taxpayer is
20eligible to receive the exemption. Each application shall
21contain or be verified by a written declaration that it is made
22under the penalties of perjury. A taxpayer's signing a
23fraudulent application under this Act is perjury, as defined in
24Section 32-2 of the Criminal Code of 2012. The applications
25shall be clearly marked as applications for the Senior Citizens
26Assessment Freeze Homestead Exemption and must contain a notice

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1that any taxpayer who receives the exemption is subject to an
2audit by the Chief County Assessment Officer.
3 Notwithstanding any other provision to the contrary, in
4counties having fewer than 3,000,000 inhabitants, if an
5applicant fails to file the application required by this
6Section in a timely manner and this failure to file is due to a
7mental or physical condition sufficiently severe so as to
8render the applicant incapable of filing the application in a
9timely manner, the Chief County Assessment Officer may extend
10the filing deadline for a period of 30 days after the applicant
11regains the capability to file the application, but in no case
12may the filing deadline be extended beyond 3 months of the
13original filing deadline. In order to receive the extension
14provided in this paragraph, the applicant shall provide the
15Chief County Assessment Officer with a signed statement from
16the applicant's physician stating the nature and extent of the
17condition, that, in the physician's opinion, the condition was
18so severe that it rendered the applicant incapable of filing
19the application in a timely manner, and the date on which the
20applicant regained the capability to file the application.
21 Beginning January 1, 1998, notwithstanding any other
22provision to the contrary, in counties having fewer than
233,000,000 inhabitants, if an applicant fails to file the
24application required by this Section in a timely manner and
25this failure to file is due to a mental or physical condition
26sufficiently severe so as to render the applicant incapable of

HB0381- 11 -LRB100 03653 HLH 13658 b
1filing the application in a timely manner, the Chief County
2Assessment Officer may extend the filing deadline for a period
3of 3 months. In order to receive the extension provided in this
4paragraph, the applicant shall provide the Chief County
5Assessment Officer with a signed statement from the applicant's
6physician stating the nature and extent of the condition, and
7that, in the physician's opinion, the condition was so severe
8that it rendered the applicant incapable of filing the
9application in a timely manner.
10 In counties having less than 3,000,000 inhabitants, if an
11applicant was denied an exemption in taxable year 1994 and the
12denial occurred due to an error on the part of an assessment
13official, or his or her agent or employee, then beginning in
14taxable year 1997 the applicant's base year, for purposes of
15determining the amount of the exemption, shall be 1993 rather
16than 1994. In addition, in taxable year 1997, the applicant's
17exemption shall also include an amount equal to (i) the amount
18of any exemption denied to the applicant in taxable year 1995
19as a result of using 1994, rather than 1993, as the base year,
20(ii) the amount of any exemption denied to the applicant in
21taxable year 1996 as a result of using 1994, rather than 1993,
22as the base year, and (iii) the amount of the exemption
23erroneously denied for taxable year 1994.
24 For purposes of this Section, a person who will be 65 years
25of age during the current taxable year shall be eligible to
26apply for the homestead exemption during that taxable year.

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1Application shall be made during the application period in
2effect for the county of his or her residence.
3 The Chief County Assessment Officer may determine the
4eligibility of a life care facility that qualifies as a
5cooperative to receive the benefits provided by this Section by
6use of an affidavit, application, visual inspection,
7questionnaire, or other reasonable method in order to insure
8that the tax savings resulting from the exemption are credited
9by the management firm to the apportioned tax liability of each
10qualifying resident. The Chief County Assessment Officer may
11request reasonable proof that the management firm has so
12credited that exemption.
13 Except as provided in this Section, all information
14received by the chief county assessment officer or the
15Department from applications filed under this Section, or from
16any investigation conducted under the provisions of this
17Section, shall be confidential, except for official purposes or
18pursuant to official procedures for collection of any State or
19local tax or enforcement of any civil or criminal penalty or
20sanction imposed by this Act or by any statute or ordinance
21imposing a State or local tax. Any person who divulges any such
22information in any manner, except in accordance with a proper
23judicial order, is guilty of a Class A misdemeanor.
24 Nothing contained in this Section shall prevent the
25Director or chief county assessment officer from publishing or
26making available reasonable statistics concerning the

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1operation of the exemption contained in this Section in which
2the contents of claims are grouped into aggregates in such a
3way that information contained in any individual claim shall
4not be disclosed.
5 (d) Each Chief County Assessment Officer shall annually
6publish a notice of availability of the exemption provided
7under this Section. The notice shall be published at least 60
8days but no more than 75 days prior to the date on which the
9application must be submitted to the Chief County Assessment
10Officer of the county in which the property is located. The
11notice shall appear in a newspaper of general circulation in
12the county.
13 Notwithstanding Sections 6 and 8 of the State Mandates Act,
14no reimbursement by the State is required for the
15implementation of any mandate created by this Section.
16(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
1799-180, eff. 7-29-15; 99-642, eff. 7-28-16.)
18 (Text of Section after amendment by P.A. 99-581)
19 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
20Exemption.
21 (a) This Section may be cited as the Senior Citizens
22Assessment Freeze Homestead Exemption.
23 (b) As used in this Section:
24 "Applicant" means an individual who has filed an
25application under this Section.

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1 "Base amount" means the base year equalized assessed value
2of the residence plus the first year's equalized assessed value
3of any added improvements which increased the assessed value of
4the residence after the base year.
5 "Base year" means the taxable year prior to the taxable
6year for which the applicant first qualifies and applies for
7the exemption provided that in the prior taxable year the
8property was improved with a permanent structure that was
9occupied as a residence by the applicant who was liable for
10paying real property taxes on the property and who was either
11(i) an owner of record of the property or had legal or
12equitable interest in the property as evidenced by a written
13instrument or (ii) had a legal or equitable interest as a
14lessee in the parcel of property that was single family
15residence. If in any subsequent taxable year for which the
16applicant applies and qualifies for the exemption the equalized
17assessed value of the residence is less than the equalized
18assessed value in the existing base year (provided that such
19equalized assessed value is not based on an assessed value that
20results from a temporary irregularity in the property that
21reduces the assessed value for one or more taxable years), then
22that subsequent taxable year shall become the base year until a
23new base year is established under the terms of this paragraph.
24For taxable year 1999 only, the Chief County Assessment Officer
25shall review (i) all taxable years for which the applicant
26applied and qualified for the exemption and (ii) the existing

HB0381- 15 -LRB100 03653 HLH 13658 b
1base year. The assessment officer shall select as the new base
2year the year with the lowest equalized assessed value. An
3equalized assessed value that is based on an assessed value
4that results from a temporary irregularity in the property that
5reduces the assessed value for one or more taxable years shall
6not be considered the lowest equalized assessed value. The
7selected year shall be the base year for taxable year 1999 and
8thereafter until a new base year is established under the terms
9of this paragraph.
10 "Chief County Assessment Officer" means the County
11Assessor or Supervisor of Assessments of the county in which
12the property is located.
13 "Equalized assessed value" means the assessed value as
14equalized by the Illinois Department of Revenue.
15 "Household" means the applicant, the spouse of the
16applicant, and all persons using the residence of the applicant
17as their principal place of residence.
18 "Household income" means the combined income of the members
19of a household for the calendar year preceding the taxable
20year.
21 "Income" has the same meaning as provided in Section 3.07
22of the Senior Citizens and Persons with Disabilities Property
23Tax Relief Act, except that, beginning in assessment year 2001,
24"income" does not include veteran's benefits.
25 "Internal Revenue Code of 1986" means the United States
26Internal Revenue Code of 1986 or any successor law or laws

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1relating to federal income taxes in effect for the year
2preceding the taxable year.
3 "Life care facility that qualifies as a cooperative" means
4a facility as defined in Section 2 of the Life Care Facilities
5Act.
6 "Maximum income limitation" means:
7 (1) $35,000 prior to taxable year 1999;
8 (2) $40,000 in taxable years 1999 through 2003;
9 (3) $45,000 in taxable years 2004 through 2005;
10 (4) $50,000 in taxable years 2006 and 2007; and
11 (5) $55,000 in taxable years year 2008 through 2016;
12 and and thereafter.
13 (6) $75,000 in taxable year 2017 and thereafter.
14 "Residence" means the principal dwelling place and
15appurtenant structures used for residential purposes in this
16State occupied on January 1 of the taxable year by a household
17and so much of the surrounding land, constituting the parcel
18upon which the dwelling place is situated, as is used for
19residential purposes. If the Chief County Assessment Officer
20has established a specific legal description for a portion of
21property constituting the residence, then that portion of
22property shall be deemed the residence for the purposes of this
23Section.
24 "Taxable year" means the calendar year during which ad
25valorem property taxes payable in the next succeeding year are
26levied.

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1 (c) Beginning in taxable year 1994, a senior citizens
2assessment freeze homestead exemption is granted for real
3property that is improved with a permanent structure that is
4occupied as a residence by an applicant who (i) is 65 years of
5age or older during the taxable year, (ii) has a household
6income that does not exceed the maximum income limitation,
7(iii) is liable for paying real property taxes on the property,
8and (iv) is an owner of record of the property or has a legal or
9equitable interest in the property as evidenced by a written
10instrument. This homestead exemption shall also apply to a
11leasehold interest in a parcel of property improved with a
12permanent structure that is a single family residence that is
13occupied as a residence by a person who (i) is 65 years of age
14or older during the taxable year, (ii) has a household income
15that does not exceed the maximum income limitation, (iii) has a
16legal or equitable ownership interest in the property as
17lessee, and (iv) is liable for the payment of real property
18taxes on that property.
19 In counties of 3,000,000 or more inhabitants, the amount of
20the exemption for all taxable years is the equalized assessed
21value of the residence in the taxable year for which
22application is made minus the base amount. In all other
23counties, the amount of the exemption is as follows: (i)
24through taxable year 2005 and for taxable year 2007 and
25thereafter, the amount of this exemption shall be the equalized
26assessed value of the residence in the taxable year for which

HB0381- 18 -LRB100 03653 HLH 13658 b
1application is made minus the base amount; and (ii) for taxable
2year 2006, the amount of the exemption is as follows:
3 (1) For an applicant who has a household income of
4 $45,000 or less, the amount of the exemption is the
5 equalized assessed value of the residence in the taxable
6 year for which application is made minus the base amount.
7 (2) For an applicant who has a household income
8 exceeding $45,000 but not exceeding $46,250, the amount of
9 the exemption is (i) the equalized assessed value of the
10 residence in the taxable year for which application is made
11 minus the base amount (ii) multiplied by 0.8.
12 (3) For an applicant who has a household income
13 exceeding $46,250 but not exceeding $47,500, the amount of
14 the exemption is (i) the equalized assessed value of the
15 residence in the taxable year for which application is made
16 minus the base amount (ii) multiplied by 0.6.
17 (4) For an applicant who has a household income
18 exceeding $47,500 but not exceeding $48,750, the amount of
19 the exemption is (i) the equalized assessed value of the
20 residence in the taxable year for which application is made
21 minus the base amount (ii) multiplied by 0.4.
22 (5) For an applicant who has a household income
23 exceeding $48,750 but not exceeding $50,000, the amount of
24 the exemption is (i) the equalized assessed value of the
25 residence in the taxable year for which application is made
26 minus the base amount (ii) multiplied by 0.2.

HB0381- 19 -LRB100 03653 HLH 13658 b
1 When the applicant is a surviving spouse of an applicant
2for a prior year for the same residence for which an exemption
3under this Section has been granted, the base year and base
4amount for that residence are the same as for the applicant for
5the prior year.
6 Each year at the time the assessment books are certified to
7the County Clerk, the Board of Review or Board of Appeals shall
8give to the County Clerk a list of the assessed values of
9improvements on each parcel qualifying for this exemption that
10were added after the base year for this parcel and that
11increased the assessed value of the property.
12 In the case of land improved with an apartment building
13owned and operated as a cooperative or a building that is a
14life care facility that qualifies as a cooperative, the maximum
15reduction from the equalized assessed value of the property is
16limited to the sum of the reductions calculated for each unit
17occupied as a residence by a person or persons (i) 65 years of
18age or older, (ii) with a household income that does not exceed
19the maximum income limitation, (iii) who is liable, by contract
20with the owner or owners of record, for paying real property
21taxes on the property, and (iv) who is an owner of record of a
22legal or equitable interest in the cooperative apartment
23building, other than a leasehold interest. In the instance of a
24cooperative where a homestead exemption has been granted under
25this Section, the cooperative association or its management
26firm shall credit the savings resulting from that exemption

HB0381- 20 -LRB100 03653 HLH 13658 b
1only to the apportioned tax liability of the owner who
2qualified for the exemption. Any person who willfully refuses
3to credit that savings to an owner who qualifies for the
4exemption is guilty of a Class B misdemeanor.
5 When a homestead exemption has been granted under this
6Section and an applicant then becomes a resident of a facility
7licensed under the Assisted Living and Shared Housing Act, the
8Nursing Home Care Act, the Specialized Mental Health
9Rehabilitation Act of 2013, the ID/DD Community Care Act, or
10the MC/DD Act, the exemption shall be granted in subsequent
11years so long as the residence (i) continues to be occupied by
12the qualified applicant's spouse or (ii) if remaining
13unoccupied, is still owned by the qualified applicant for the
14homestead exemption.
15 Beginning January 1, 1997, when an individual dies who
16would have qualified for an exemption under this Section, and
17the surviving spouse does not independently qualify for this
18exemption because of age, the exemption under this Section
19shall be granted to the surviving spouse for the taxable year
20preceding and the taxable year of the death, provided that,
21except for age, the surviving spouse meets all other
22qualifications for the granting of this exemption for those
23years.
24 When married persons maintain separate residences, the
25exemption provided for in this Section may be claimed by only
26one of such persons and for only one residence.

HB0381- 21 -LRB100 03653 HLH 13658 b
1 For taxable year 1994 only, in counties having less than
23,000,000 inhabitants, to receive the exemption, a person shall
3submit an application by February 15, 1995 to the Chief County
4Assessment Officer of the county in which the property is
5located. In counties having 3,000,000 or more inhabitants, for
6taxable year 1994 and all subsequent taxable years, to receive
7the exemption, a person may submit an application to the Chief
8County Assessment Officer of the county in which the property
9is located during such period as may be specified by the Chief
10County Assessment Officer. The Chief County Assessment Officer
11in counties of 3,000,000 or more inhabitants shall annually
12give notice of the application period by mail or by
13publication. In counties having less than 3,000,000
14inhabitants, beginning with taxable year 1995 and thereafter,
15to receive the exemption, a person shall submit an application
16by July 1 of each taxable year to the Chief County Assessment
17Officer of the county in which the property is located. A
18county may, by ordinance, establish a date for submission of
19applications that is different than July 1. The applicant shall
20submit with the application an affidavit of the applicant's
21total household income, age, marital status (and if married the
22name and address of the applicant's spouse, if known), and
23principal dwelling place of members of the household on January
241 of the taxable year. The Department shall establish, by rule,
25a method for verifying the accuracy of affidavits filed by
26applicants under this Section, and the Chief County Assessment

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1Officer may conduct audits of any taxpayer claiming an
2exemption under this Section to verify that the taxpayer is
3eligible to receive the exemption. Each application shall
4contain or be verified by a written declaration that it is made
5under the penalties of perjury. A taxpayer's signing a
6fraudulent application under this Act is perjury, as defined in
7Section 32-2 of the Criminal Code of 2012. The applications
8shall be clearly marked as applications for the Senior Citizens
9Assessment Freeze Homestead Exemption and must contain a notice
10that any taxpayer who receives the exemption is subject to an
11audit by the Chief County Assessment Officer.
12 Notwithstanding any other provision to the contrary, in
13counties having fewer than 3,000,000 inhabitants, if an
14applicant fails to file the application required by this
15Section in a timely manner and this failure to file is due to a
16mental or physical condition sufficiently severe so as to
17render the applicant incapable of filing the application in a
18timely manner, the Chief County Assessment Officer may extend
19the filing deadline for a period of 30 days after the applicant
20regains the capability to file the application, but in no case
21may the filing deadline be extended beyond 3 months of the
22original filing deadline. In order to receive the extension
23provided in this paragraph, the applicant shall provide the
24Chief County Assessment Officer with a signed statement from
25the applicant's physician, advanced practice nurse, or
26physician assistant stating the nature and extent of the

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1condition, that, in the physician's, advanced practice
2nurse's, or physician assistant's opinion, the condition was so
3severe that it rendered the applicant incapable of filing the
4application in a timely manner, and the date on which the
5applicant regained the capability to file the application.
6 Beginning January 1, 1998, notwithstanding any other
7provision to the contrary, in counties having fewer than
83,000,000 inhabitants, if an applicant fails to file the
9application required by this Section in a timely manner and
10this failure to file is due to a mental or physical condition
11sufficiently severe so as to render the applicant incapable of
12filing the application in a timely manner, the Chief County
13Assessment Officer may extend the filing deadline for a period
14of 3 months. In order to receive the extension provided in this
15paragraph, the applicant shall provide the Chief County
16Assessment Officer with a signed statement from the applicant's
17physician, advanced practice nurse, or physician assistant
18stating the nature and extent of the condition, and that, in
19the physician's, advanced practice nurse's, or physician
20assistant's opinion, the condition was so severe that it
21rendered the applicant incapable of filing the application in a
22timely manner.
23 In counties having less than 3,000,000 inhabitants, if an
24applicant was denied an exemption in taxable year 1994 and the
25denial occurred due to an error on the part of an assessment
26official, or his or her agent or employee, then beginning in

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1taxable year 1997 the applicant's base year, for purposes of
2determining the amount of the exemption, shall be 1993 rather
3than 1994. In addition, in taxable year 1997, the applicant's
4exemption shall also include an amount equal to (i) the amount
5of any exemption denied to the applicant in taxable year 1995
6as a result of using 1994, rather than 1993, as the base year,
7(ii) the amount of any exemption denied to the applicant in
8taxable year 1996 as a result of using 1994, rather than 1993,
9as the base year, and (iii) the amount of the exemption
10erroneously denied for taxable year 1994.
11 For purposes of this Section, a person who will be 65 years
12of age during the current taxable year shall be eligible to
13apply for the homestead exemption during that taxable year.
14Application shall be made during the application period in
15effect for the county of his or her residence.
16 The Chief County Assessment Officer may determine the
17eligibility of a life care facility that qualifies as a
18cooperative to receive the benefits provided by this Section by
19use of an affidavit, application, visual inspection,
20questionnaire, or other reasonable method in order to insure
21that the tax savings resulting from the exemption are credited
22by the management firm to the apportioned tax liability of each
23qualifying resident. The Chief County Assessment Officer may
24request reasonable proof that the management firm has so
25credited that exemption.
26 Except as provided in this Section, all information

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1received by the chief county assessment officer or the
2Department from applications filed under this Section, or from
3any investigation conducted under the provisions of this
4Section, shall be confidential, except for official purposes or
5pursuant to official procedures for collection of any State or
6local tax or enforcement of any civil or criminal penalty or
7sanction imposed by this Act or by any statute or ordinance
8imposing a State or local tax. Any person who divulges any such
9information in any manner, except in accordance with a proper
10judicial order, is guilty of a Class A misdemeanor.
11 Nothing contained in this Section shall prevent the
12Director or chief county assessment officer from publishing or
13making available reasonable statistics concerning the
14operation of the exemption contained in this Section in which
15the contents of claims are grouped into aggregates in such a
16way that information contained in any individual claim shall
17not be disclosed.
18 (d) Each Chief County Assessment Officer shall annually
19publish a notice of availability of the exemption provided
20under this Section. The notice shall be published at least 60
21days but no more than 75 days prior to the date on which the
22application must be submitted to the Chief County Assessment
23Officer of the county in which the property is located. The
24notice shall appear in a newspaper of general circulation in
25the county.
26 Notwithstanding Sections 6 and 8 of the State Mandates Act,

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1no reimbursement by the State is required for the
2implementation of any mandate created by this Section.
3(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
499-180, eff. 7-29-15; 99-581, eff. 1-1-17; 99-642, eff.
57-28-16.)
6 Section 95. No acceleration or delay. Where this Act makes
7changes in a statute that is represented in this Act by text
8that is not yet or no longer in effect (for example, a Section
9represented by multiple versions), the use of that text does
10not accelerate or delay the taking effect of (i) the changes
11made by this Act or (ii) provisions derived from any other
12Public Act.
13 Section 99. Effective date. This Act takes effect upon
14becoming law.
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