Bill Text: IL HB2554 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Increases the maximum reduction under the Senior Citizens Homestead Exemption from $5,000 to $7,000 for taxable year 2017. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 8-2)

Status: (Introduced) 2017-04-07 - Added Co-Sponsor Rep. Katie Stuart [HB2554 Detail]

Download: Illinois-2017-HB2554-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB2554

Introduced , by Rep. Linda Chapa LaVia

SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-170

Amends the Property Tax Code. Increases the maximum reduction under the Senior Citizens Homestead Exemption from $5,000 to $7,000 for taxable year 2017. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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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 15-170 as follows:
6 (35 ILCS 200/15-170)
7 Sec. 15-170. Senior Citizens Homestead Exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a
17leasehold interest of land on which a single family residence
18is located, which is occupied as a residence by a person 65
19years or older who has an ownership interest therein, legal,
20equitable or as a lessee, and on which he or she is liable for
21the payment of property taxes. Before taxable year 2004, the
22maximum reduction shall be $2,500 in counties with 3,000,000 or
23more inhabitants and $2,000 in all other counties. For taxable

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1years 2004 through 2005, the maximum reduction shall be $3,000
2in all counties. For taxable years 2006 and 2007, the maximum
3reduction shall be $3,500. For taxable years 2008 through 2011,
4the maximum reduction is $4,000 in all counties. For taxable
5year 2012, the maximum reduction is $5,000 in counties with
63,000,000 or more inhabitants and $4,000 in all other counties.
7For taxable years 2013 through 2016 and thereafter, the maximum
8reduction is $5,000 in all counties. For taxable year 2017 and
9thereafter, the maximum reduction is $7,000 in all counties.
10 For land improved with an apartment building owned and
11operated as a cooperative, the maximum reduction from the value
12of the property, as equalized by the Department, shall be
13multiplied by the number of apartments or units occupied by a
14person 65 years of age or older who is liable, by contract with
15the owner or owners of record, for paying property taxes on the
16property and is an owner of record of a legal or equitable
17interest in the cooperative apartment building, other than a
18leasehold interest. For land improved with a life care
19facility, the maximum reduction from the value of the property,
20as equalized by the Department, shall be multiplied by the
21number of apartments or units occupied by persons 65 years of
22age or older, irrespective of any legal, equitable, or
23leasehold interest in the facility, who are liable, under a
24contract with the owner or owners of record of the facility,
25for paying property taxes on the property. In a cooperative or
26a life care facility where a homestead exemption has been

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1granted, the cooperative association or the management firm of
2the cooperative or facility shall credit the savings resulting
3from that exemption only to the apportioned tax liability of
4the owner or resident who qualified for the exemption. Any
5person who willfully refuses to so credit the savings shall be
6guilty of a Class B misdemeanor. Under this Section and
7Sections 15-175, 15-176, and 15-177, "life care facility" means
8a facility, as defined in Section 2 of the Life Care Facilities
9Act, with which the applicant for the homestead exemption has a
10life care contract as defined in that Act.
11 When a homestead exemption has been granted under this
12Section and the person qualifying subsequently becomes a
13resident of a facility licensed under the Assisted Living and
14Shared Housing Act, the Nursing Home Care Act, the Specialized
15Mental Health Rehabilitation Act of 2013, the ID/DD Community
16Care Act, or the MC/DD Act, the exemption shall continue so
17long as the residence continues to be occupied by the
18qualifying person's spouse if the spouse is 65 years of age or
19older, or if the residence remains unoccupied but is still
20owned by the person qualified for the homestead exemption.
21 A person who will be 65 years of age during the current
22assessment year shall be eligible to apply for the homestead
23exemption during that assessment year. Application shall be
24made during the application period in effect for the county of
25his residence.
26 Beginning with assessment year 2003, for taxes payable in

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12004, property that is first occupied as a residence after
2January 1 of any assessment year by a person who is eligible
3for the senior citizens homestead exemption under this Section
4must be granted a pro-rata exemption for the assessment year.
5The amount of the pro-rata exemption is the exemption allowed
6in the county under this Section divided by 365 and multiplied
7by the number of days during the assessment year the property
8is occupied as a residence by a person eligible for the
9exemption under this Section. The chief county assessment
10officer must adopt reasonable procedures to establish
11eligibility for this pro-rata exemption.
12 The assessor or chief county assessment officer may
13determine the eligibility of a life care facility to receive
14the benefits provided by this Section, by affidavit,
15application, visual inspection, questionnaire or other
16reasonable methods in order to insure that the tax savings
17resulting from the exemption are credited by the management
18firm to the apportioned tax liability of each qualifying
19resident. The assessor may request reasonable proof that the
20management firm has so credited the exemption.
21 The chief county assessment officer of each county with
22less than 3,000,000 inhabitants shall provide to each person
23allowed a homestead exemption under this Section a form to
24designate any other person to receive a duplicate of any notice
25of delinquency in the payment of taxes assessed and levied
26under this Code on the property of the person receiving the

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1exemption. The duplicate notice shall be in addition to the
2notice required to be provided to the person receiving the
3exemption, and shall be given in the manner required by this
4Code. The person filing the request for the duplicate notice
5shall pay a fee of $5 to cover administrative costs to the
6supervisor of assessments, who shall then file the executed
7designation with the county collector. Notwithstanding any
8other provision of this Code to the contrary, the filing of
9such an executed designation requires the county collector to
10provide duplicate notices as indicated by the designation. A
11designation may be rescinded by the person who executed such
12designation at any time, in the manner and form required by the
13chief county assessment officer.
14 The assessor or chief county assessment officer may
15determine the eligibility of residential property to receive
16the homestead exemption provided by this Section by
17application, visual inspection, questionnaire or other
18reasonable methods. The determination shall be made in
19accordance with guidelines established by the Department.
20 In counties with 3,000,000 or more inhabitants, beginning
21in taxable year 2010, each taxpayer who has been granted an
22exemption under this Section must reapply on an annual basis.
23The chief county assessment officer shall mail the application
24to the taxpayer. In counties with less than 3,000,000
25inhabitants, the county board may by resolution provide that if
26a person has been granted a homestead exemption under this

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1Section, the person qualifying need not reapply for the
2exemption.
3 In counties with less than 3,000,000 inhabitants, if the
4assessor or chief county assessment officer requires annual
5application for verification of eligibility for an exemption
6once granted under this Section, the application shall be
7mailed to the taxpayer.
8 The assessor or chief county assessment officer shall
9notify each person who qualifies for an exemption under this
10Section that the person may also qualify for deferral of real
11estate taxes under the Senior Citizens Real Estate Tax Deferral
12Act. The notice shall set forth the qualifications needed for
13deferral of real estate taxes, the address and telephone number
14of county collector, and a statement that applications for
15deferral of real estate taxes may be obtained from the county
16collector.
17 Notwithstanding Sections 6 and 8 of the State Mandates Act,
18no reimbursement by the State is required for the
19implementation of any mandate created by this Section.
20(Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756,
21eff. 7-16-14; 99-180, eff. 7-29-15.)
22 Section 99. Effective date. This Act takes effect upon
23becoming law.
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