Bill Text: IL HB3797 | 2021-2022 | 102nd General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. Provides that the surviving spouse of a fallen police officer, soldier, or rescue worker who meets certain income limitations is eligible for an assessment freeze. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB3797 Detail]

Download: Illinois-2021-HB3797-Introduced.html

---

102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 HB3797 Introduced , by Rep. Bradley Stephens SYNOPSIS AS INTRODUCED:
35 ILCS 200/9-275
35 ILCS 200/15-10
35 ILCS 200/15-172
Amends the Property Tax Code. Provides that the surviving spouse of a fallen police officer, soldier, or rescue worker who meets certain income limitations is eligible for an assessment freeze. Effective immediately.
LRB102 04245 HLH 14263 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
HB3797 LRB102 04245 HLH 14263 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 9-275, 15-10, 15-172 as follows:
(35 ILCS 200/9-275)
Sec. 9-275. Erroneous homestead exemptions.
(a) For purposes of this Section:
"Erroneous homestead exemption" means a homestead
exemption that was granted for real property in a taxable year
if the property was not eligible for that exemption in that
taxable year. If the taxpayer receives an erroneous homestead
exemption under a single Section of this Code for the same
property in multiple years, that exemption is considered a
single erroneous homestead exemption for purposes of this
Section. However, if the taxpayer receives erroneous homestead
exemptions under multiple Sections of this Code for the same
property, or if the taxpayer receives erroneous homestead
exemptions under the same Section of this Code for multiple
properties, then each of those exemptions is considered a
separate erroneous homestead exemption for purposes of this
Section.
"Homestead exemption" means an exemption under Section

HB3797 - 2 - LRB102 04245 HLH 14263 b
15-165 (veterans with disabilities), 15-167 (returning
veterans), 15-168 (persons with disabilities), 15-169
(standard homestead for veterans with disabilities), 15-170
(senior citizens), 15-172 (senior citizens assessment freeze),
15-175 (general homestead), 15-176 (alternative general
homestead), or 15-177 (long-time occupant).
"Erroneous exemption principal amount" means the total
difference between the property taxes actually billed to a
property index number and the amount of property taxes that
would have been billed but for the erroneous exemption or
exemptions.
"Taxpayer" means the property owner or leasehold owner
that erroneously received a homestead exemption upon property.
(b) Notwithstanding any other provision of law, in
counties with 3,000,000 or more inhabitants, the chief county
assessment officer shall include the following information
with each assessment notice sent in a general assessment year:
(1) a list of each homestead exemption available under Article
15 of this Code and a description of the eligibility criteria
for that exemption, including the number of assessment years
of automatic renewal remaining on a current senior citizens
homestead exemption if such an exemption has been applied to
the property; (2) a list of each homestead exemption applied
to the property in the current assessment year; (3)
information regarding penalties and interest that may be
incurred under this Section if the taxpayer received an

HB3797 - 3 - LRB102 04245 HLH 14263 b
erroneous homestead exemption in a previous taxable year; and
(4) notice of the 60-day grace period available under this
subsection. If, within 60 days after receiving his or her
assessment notice, the taxpayer notifies the chief county
assessment officer that he or she received an erroneous
homestead exemption in a previous taxable year, and if the
taxpayer pays the erroneous exemption principal amount, plus
interest as provided in subsection (f), then the taxpayer
shall not be liable for the penalties provided in subsection
(f) with respect to that exemption.
(c) In counties with 3,000,000 or more inhabitants, when
the chief county assessment officer determines that one or
more erroneous homestead exemptions was applied to the
property, the erroneous exemption principal amount, together
with all applicable interest and penalties as provided in
subsections (f) and (j), shall constitute a lien in the name of
the People of Cook County on the property receiving the
erroneous homestead exemption. Upon becoming aware of the
existence of one or more erroneous homestead exemptions, the
chief county assessment officer shall cause to be served, by
both regular mail and certified mail, a notice of discovery as
set forth in subsection (c-5). The chief county assessment
officer in a county with 3,000,000 or more inhabitants may
cause a lien to be recorded against property that (1) is
located in the county and (2) received one or more erroneous
homestead exemptions if, upon determination of the chief

HB3797 - 4 - LRB102 04245 HLH 14263 b
county assessment officer, the taxpayer received: (A) one or 2
erroneous homestead exemptions for real property, including at
least one erroneous homestead exemption granted for the
property against which the lien is sought, during any of the 3
collection years immediately prior to the current collection
year in which the notice of discovery is served; or (B) 3 or
more erroneous homestead exemptions for real property,
including at least one erroneous homestead exemption granted
for the property against which the lien is sought, during any
of the 6 collection years immediately prior to the current
collection year in which the notice of discovery is served.
Prior to recording the lien against the property, the chief
county assessment officer shall cause to be served, by both
regular mail and certified mail, return receipt requested, on
the person to whom the most recent tax bill was mailed and the
owner of record, a notice of intent to record a lien against
the property. The chief county assessment officer shall cause
the notice of intent to record a lien to be served within 3
years from the date on which the notice of discovery was
served.
(c-5) The notice of discovery described in subsection (c)
shall: (1) identify, by property index number, the property
for which the chief county assessment officer has knowledge
indicating the existence of an erroneous homestead exemption;
(2) set forth the taxpayer's liability for principal,
interest, penalties, and administrative costs including, but

HB3797 - 5 - LRB102 04245 HLH 14263 b
not limited to, recording fees described in subsection (f);
(3) inform the taxpayer that he or she will be served with a
notice of intent to record a lien within 3 years from the date
of service of the notice of discovery; (4) inform the taxpayer
that he or she may pay the outstanding amount, plus interest,
penalties, and administrative costs at any time prior to being
served with the notice of intent to record a lien or within 30
days after the notice of intent to record a lien is served; and
(5) inform the taxpayer that, if the taxpayer provided notice
to the chief county assessment officer as provided in
subsection (d-1) of Section 15-175 of this Code, upon
submission by the taxpayer of evidence of timely notice and
receipt thereof by the chief county assessment officer, the
chief county assessment officer will withdraw the notice of
discovery and reissue a notice of discovery in compliance with
this Section in which the taxpayer is not liable for interest
and penalties for the current tax year in which the notice was
received.
For the purposes of this subsection (c-5):
"Collection year" means the year in which the first and
second installment of the current tax year is billed.
"Current tax year" means the year prior to the collection
year.
(d) The notice of intent to record a lien described in
subsection (c) shall: (1) identify, by property index number,
the property against which the lien is being sought; (2)

HB3797 - 6 - LRB102 04245 HLH 14263 b
identify each specific homestead exemption that was
erroneously granted and the year or years in which each
exemption was granted; (3) set forth the erroneous exemption
principal amount due and the interest amount and any penalty
and administrative costs due; (4) inform the taxpayer that he
or she may request a hearing within 30 days after service and
may appeal the hearing officer's ruling to the circuit court;
(5) inform the taxpayer that he or she may pay the erroneous
exemption principal amount, plus interest and penalties,
within 30 days after service; and (6) inform the taxpayer
that, if the lien is recorded against the property, the amount
of the lien will be adjusted to include the applicable
recording fee and that fees for recording a release of the lien
shall be incurred by the taxpayer. A lien shall not be filed
pursuant to this Section if the taxpayer pays the erroneous
exemption principal amount, plus penalties and interest,
within 30 days of service of the notice of intent to record a
lien.
(e) The notice of intent to record a lien shall also
include a form that the taxpayer may return to the chief county
assessment officer to request a hearing. The taxpayer may
request a hearing by returning the form within 30 days after
service. The hearing shall be held within 90 days after the
taxpayer is served. The chief county assessment officer shall
promulgate rules of service and procedure for the hearing. The
chief county assessment officer must generally follow rules of

HB3797 - 7 - LRB102 04245 HLH 14263 b
evidence and practices that prevail in the county circuit
courts, but, because of the nature of these proceedings, the
chief county assessment officer is not bound by those rules in
all particulars. The chief county assessment officer shall
appoint a hearing officer to oversee the hearing. The taxpayer
shall be allowed to present evidence to the hearing officer at
the hearing. After taking into consideration all the relevant
testimony and evidence, the hearing officer shall make an
administrative decision on whether the taxpayer was
erroneously granted a homestead exemption for the taxable year
in question. The taxpayer may appeal the hearing officer's
ruling to the circuit court of the county where the property is
located as a final administrative decision under the
Administrative Review Law.
(f) A lien against the property imposed under this Section
shall be filed with the county recorder of deeds, but may not
be filed sooner than 60 days after the notice of intent to
record a lien was delivered to the taxpayer if the taxpayer
does not request a hearing, or until the conclusion of the
hearing and all appeals if the taxpayer does request a
hearing. If a lien is filed pursuant to this Section and the
taxpayer received one or 2 erroneous homestead exemptions
during any of the 3 collection years immediately prior to the
current collection year in which the notice of discovery is
served, then the erroneous exemption principal amount, plus
10% interest per annum or portion thereof from the date the

HB3797 - 8 - LRB102 04245 HLH 14263 b
erroneous exemption principal amount would have become due if
properly included in the tax bill, shall be charged against
the property by the chief county assessment officer. However,
if a lien is filed pursuant to this Section and the taxpayer
received 3 or more erroneous homestead exemptions during any
of the 6 collection years immediately prior to the current
collection year in which the notice of discovery is served,
the erroneous exemption principal amount, plus a penalty of
50% of the total amount of the erroneous exemption principal
amount for that property and 10% interest per annum or portion
thereof from the date the erroneous exemption principal amount
would have become due if properly included in the tax bill,
shall be charged against the property by the chief county
assessment officer. If a lien is filed pursuant to this
Section, the taxpayer shall not be liable for interest that
accrues between the date the notice of discovery is served and
the date the lien is filed. Before recording the lien with the
county recorder of deeds, the chief county assessment officer
shall adjust the amount of the lien to add administrative
costs, including but not limited to the applicable recording
fee, to the total lien amount.
(g) If a person received an erroneous homestead exemption
under Section 15-170 and: (1) the person was the spouse,
child, grandchild, brother, sister, niece, or nephew of the
previous taxpayer; and (2) the person received the property by
bequest or inheritance; then the person is not liable for the

HB3797 - 9 - LRB102 04245 HLH 14263 b
penalties imposed under this Section for any year or years
during which the chief county assessment officer did not
require an annual application for the exemption or, in a
county with 3,000,000 or more inhabitants, an application for
renewal of a multi-year exemption pursuant to subsection (i)
of Section 15-170, as the case may be. However, that person is
responsible for any interest owed under subsection (f).
(h) If the erroneous homestead exemption was granted as a
result of a clerical error or omission on the part of the chief
county assessment officer, and if the taxpayer has paid the
tax bills as received for the year in which the error occurred,
then the interest and penalties authorized by this Section
with respect to that homestead exemption shall not be
chargeable to the taxpayer. However, nothing in this Section
shall prevent the collection of the erroneous exemption
principal amount due and owing.
(i) A lien under this Section is not valid as to (1) any
bona fide purchaser for value without notice of the erroneous
homestead exemption whose rights in and to the underlying
parcel arose after the erroneous homestead exemption was
granted but before the filing of the notice of lien; or (2) any
mortgagee, judgment creditor, or other lienor whose rights in
and to the underlying parcel arose before the filing of the
notice of lien. A title insurance policy for the property that
is issued by a title company licensed to do business in the
State showing that the property is free and clear of any liens

HB3797 - 10 - LRB102 04245 HLH 14263 b
imposed under this Section shall be prima facie evidence that
the taxpayer is without notice of the erroneous homestead
exemption. Nothing in this Section shall be deemed to impair
the rights of subsequent creditors and subsequent purchasers
under Section 30 of the Conveyances Act.
(j) When a lien is filed against the property pursuant to
this Section, the chief county assessment officer shall mail a
copy of the lien to the person to whom the most recent tax bill
was mailed and to the owner of record, and the outstanding
liability created by such a lien is due and payable within 30
days after the mailing of the lien by the chief county
assessment officer. This liability is deemed delinquent and
shall bear interest beginning on the day after the due date at
a rate of 1.5% per month or portion thereof. Payment shall be
made to the county treasurer. Upon receipt of the full amount
due, as determined by the chief county assessment officer, the
county treasurer shall distribute the amount paid as provided
in subsection (k). Upon presentment by the taxpayer to the
chief county assessment officer of proof of payment of the
total liability, the chief county assessment officer shall
provide in reasonable form a release of the lien. The release
of the lien provided shall clearly inform the taxpayer that it
is the responsibility of the taxpayer to record the lien
release form with the county recorder of deeds and to pay any
applicable recording fees.
(k) The county treasurer shall pay collected erroneous

HB3797 - 11 - LRB102 04245 HLH 14263 b
exemption principal amounts, pro rata, to the taxing
districts, or their legal successors, that levied upon the
subject property in the taxable year or years for which the
erroneous homestead exemptions were granted, except as set
forth in this Section. The county treasurer shall deposit
collected penalties and interest into a special fund
established by the county treasurer to offset the costs of
administration of the provisions of this Section by the chief
county assessment officer's office, as appropriated by the
county board. If the costs of administration of this Section
exceed the amount of interest and penalties collected in the
special fund, the chief county assessor shall be reimbursed by
each taxing district or their legal successors for those
costs. Such costs shall be paid out of the funds collected by
the county treasurer on behalf of each taxing district
pursuant to this Section.
(l) The chief county assessment officer in a county with
3,000,000 or more inhabitants shall establish an amnesty
period for all taxpayers owing any tax due to an erroneous
homestead exemption granted in a tax year prior to the 2013 tax
year. The amnesty period shall begin on the effective date of
this amendatory Act of the 98th General Assembly and shall run
through December 31, 2013. If, during the amnesty period, the
taxpayer pays the entire arrearage of taxes due for tax years
prior to 2013, the county clerk shall abate and not seek to
collect any interest or penalties that may be applicable and

HB3797 - 12 - LRB102 04245 HLH 14263 b
shall not seek civil or criminal prosecution for any taxpayer
for tax years prior to 2013. Failure to pay all such taxes due
during the amnesty period established under this Section shall
invalidate the amnesty period for that taxpayer.
The chief county assessment officer in a county with
3,000,000 or more inhabitants shall (i) mail notice of the
amnesty period with the tax bills for the second installment
of taxes for the 2012 assessment year and (ii) as soon as
possible after the effective date of this amendatory Act of
the 98th General Assembly, publish notice of the amnesty
period in a newspaper of general circulation in the county.
Notices shall include information on the amnesty period, its
purpose, and the method by which to make payment.
Taxpayers who are a party to any criminal investigation or
to any civil or criminal litigation that is pending in any
circuit court or appellate court, or in the Supreme Court of
this State, for nonpayment, delinquency, or fraud in relation
to any property tax imposed by any taxing district located in
the State on the effective date of this amendatory Act of the
98th General Assembly may not take advantage of the amnesty
period.
A taxpayer who has claimed 3 or more homestead exemptions
in error shall not be eligible for the amnesty period
established under this subsection.
(m) Notwithstanding any other provision of law, for
taxable years 2019 through 2023, in counties with 3,000,000 or

HB3797 - 13 - LRB102 04245 HLH 14263 b
more inhabitants, the chief county assessment officer shall,
if he or she learns that a taxpayer who has been granted a
senior citizens homestead exemption has died during the period
to which the exemption applies, send a notice to the address on
record for the owner of record of the property notifying the
owner that the exemption will be terminated unless, within 90
days after the notice is sent, the chief county assessment
officer is provided with a basis to continue the exemption.
The notice shall be sent by first-class mail, in an envelope
that bears on its front, in boldface red lettering that is at
least one inch in size, the words "Notice of Exemption
Termination"; however, if the taxpayer elects to receive the
notice by email and provides an email address, then the notice
shall be sent by email.
(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
(35 ILCS 200/15-10)
Sec. 15-10. Exempt property; procedures for certification.
(a) All property granted an exemption by the Department
pursuant to the requirements of Section 15-5 and described in
the Sections following Section 15-30 and preceding Section
16-5, to the extent therein limited, is exempt from taxation.
In order to maintain that exempt status, the titleholder or
the owner of the beneficial interest of any property that is
exempt must file with the chief county assessment officer, on
or before January 31 of each year (May 31 in the case of

HB3797 - 14 - LRB102 04245 HLH 14263 b
property exempted by Section 15-170), an affidavit stating
whether there has been any change in the ownership or use of
the property, the status of the owner-resident, the
satisfaction by a relevant hospital entity of the condition
for an exemption under Section 15-86, or that a veteran with a
disability who qualifies under Section 15-165 owned and used
the property as of January 1 of that year. The nature of any
change shall be stated in the affidavit. Failure to file an
affidavit shall, in the discretion of the assessment officer,
constitute cause to terminate the exemption of that property,
notwithstanding any other provision of this Code. Owners of 5
or more such exempt parcels within a county may file a single
annual affidavit in lieu of an affidavit for each parcel. The
assessment officer, upon request, shall furnish an affidavit
form to the owners, in which the owner may state whether there
has been any change in the ownership or use of the property or
status of the owner or resident as of January 1 of that year.
The owner of 5 or more exempt parcels shall list all the
properties giving the same information for each parcel as
required of owners who file individual affidavits.
(b) However, titleholders or owners of the beneficial
interest in any property exempted under any of the following
provisions are not required to submit an annual filing under
this Section:
(1) Section 15-45 (burial grounds) in counties of less
than 3,000,000 inhabitants and owned by a not-for-profit

HB3797 - 15 - LRB102 04245 HLH 14263 b
organization.
(2) Section 15-40.
(3) Section 15-50 (United States property).
(c) If there is a change in use or ownership, however,
notice must be filed pursuant to Section 15-20.
(d) An application for homestead exemptions shall be filed
as provided in Section 15-170 (senior citizens homestead
exemption), Section 15-172 (senior citizens assessment freeze
homestead exemption), and Sections 15-175 (general homestead
exemption), 15-176 (general alternative homestead exemption),
and 15-177 (long-time occupant homestead exemption),
respectively.
(e) For purposes of determining satisfaction of the
condition for an exemption under Section 15-86:
(1) The "year for which exemption is sought" is the
year prior to the year in which the affidavit is due.
(2) The "hospital year" is the fiscal year of the
relevant hospital entity, or the fiscal year of one of the
hospitals in the hospital system if the relevant hospital
entity is a hospital system with members with different
fiscal years, that ends in the year prior to the year in
which the affidavit is due. However, if that fiscal year
ends 3 months or less before the date on which the
affidavit is due, the relevant hospital entity shall file
an interim affidavit based on the currently available
information, and shall file a supplemental affidavit

HB3797 - 16 - LRB102 04245 HLH 14263 b
within 90 days of date on which the application was due, if
the information in the relevant hospital entity's audited
financial statements changes the interim affidavit's
statement concerning the entity's compliance with the
calculation required by Section 15-86.
(3) The affidavit shall be accompanied by an exhibit
prepared by the relevant hospital entity showing (A) the
value of the relevant hospital entity's services and
activities, if any, under items (1) through (7) of
subsection (e) of Section 15-86, stated separately for
each item, and (B) the value relating to the relevant
hospital entity's estimated property tax liability under
paragraphs (A), (B), and (C) of item (1) of subsection (g)
of Section 15-86; under paragraphs (A), (B), and (C) of
item (2) of subsection (g) of Section 15-86; and under
item (3) of subsection (g) of Section 15-86.
(Source: P.A. 99-143, eff. 7-27-15.)
(35 ILCS 200/15-172)
Sec. 15-172. Senior Citizens Assessment Freeze Homestead
Exemption.
(a) This Section may be cited as the Senior Citizens
Assessment Freeze Homestead Exemption.
(b) As used in this Section:
"Applicant" means an individual who has filed an
application under this Section.

HB3797 - 17 - LRB102 04245 HLH 14263 b
"Base amount" means the base year equalized assessed value
of the residence plus the first year's equalized assessed
value of any added improvements which increased the assessed
value of the residence after the base year.
"Base year" means the taxable year prior to the taxable
year for which the applicant first qualifies and applies for
the exemption provided that in the prior taxable year the
property was improved with a permanent structure that was
occupied as a residence by the applicant who was liable for
paying real property taxes on the property and who was either
(i) an owner of record of the property or had legal or
equitable interest in the property as evidenced by a written
instrument or (ii) had a legal or equitable interest as a
lessee in the parcel of property that was single family
residence. If in any subsequent taxable year for which the
applicant applies and qualifies for the exemption the
equalized assessed value of the residence is less than the
equalized assessed value in the existing base year (provided
that such equalized assessed value is not based on an assessed
value that results from a temporary irregularity in the
property that reduces the assessed value for one or more
taxable years), then that subsequent taxable year shall become
the base year until a new base year is established under the
terms of this paragraph. For taxable year 1999 only, the Chief
County Assessment Officer shall review (i) all taxable years
for which the applicant applied and qualified for the

HB3797 - 18 - LRB102 04245 HLH 14263 b
exemption and (ii) the existing base year. The assessment
officer shall select as the new base year the year with the
lowest equalized assessed value. An equalized assessed value
that is based on an assessed value that results from a
temporary irregularity in the property that reduces the
assessed value for one or more taxable years shall not be
considered the lowest equalized assessed value. The selected
year shall be the base year for taxable year 1999 and
thereafter until a new base year is established under the
terms of this paragraph.
"Chief County Assessment Officer" means the County
Assessor or Supervisor of Assessments of the county in which
the property is located.
"Equalized assessed value" means the assessed value as
equalized by the Illinois Department of Revenue.
"Household" means the applicant, the spouse of the
applicant, and all persons using the residence of the
applicant as their principal place of residence.
"Household income" means the combined income of the
members of a household for the calendar year preceding the
taxable year.
"Income" has the same meaning as provided in Section 3.07
of the Senior Citizens and Persons with Disabilities Property
Tax Relief Act, except that, beginning in assessment year
2001, "income" does not include veteran's benefits.
"Internal Revenue Code of 1986" means the United States

HB3797 - 19 - LRB102 04245 HLH 14263 b
Internal Revenue Code of 1986 or any successor law or laws
relating to federal income taxes in effect for the year
preceding the taxable year.
"Life care facility that qualifies as a cooperative" means
a facility as defined in Section 2 of the Life Care Facilities
Act.
"Maximum income limitation" means:
(1) $35,000 prior to taxable year 1999;
(2) $40,000 in taxable years 1999 through 2003;
(3) $45,000 in taxable years 2004 through 2005;
(4) $50,000 in taxable years 2006 and 2007;
(5) $55,000 in taxable years 2008 through 2016;
(6) for taxable year 2017, (i) $65,000 for qualified
property located in a county with 3,000,000 or more
inhabitants and (ii) $55,000 for qualified property
located in a county with fewer than 3,000,000 inhabitants;
and
(7) for taxable years 2018 and thereafter, $65,000 for
all qualified property.
"Residence" means the principal dwelling place and
appurtenant structures used for residential purposes in this
State occupied on January 1 of the taxable year by a household
and so much of the surrounding land, constituting the parcel
upon which the dwelling place is situated, as is used for
residential purposes. If the Chief County Assessment Officer
has established a specific legal description for a portion of

HB3797 - 20 - LRB102 04245 HLH 14263 b
property constituting the residence, then that portion of
property shall be deemed the residence for the purposes of
this Section.
"Taxable year" means the calendar year during which ad
valorem property taxes payable in the next succeeding year are
levied.
(c) Beginning in taxable year 1994, a senior citizens
assessment freeze homestead exemption is granted for real
property that is improved with a permanent structure that is
occupied as a residence by an applicant who (i) is 65 years of
age or older during the taxable year, (ii) has a household
income that does not exceed the maximum income limitation,
(iii) is liable for paying real property taxes on the
property, and (iv) is an owner of record of the property or has
a legal or equitable interest in the property as evidenced by a
written instrument. This homestead exemption shall also apply
to a leasehold interest in a parcel of property improved with a
permanent structure that is a single family residence that is
occupied as a residence by a person who (i) is 65 years of age
or older during the taxable year, (ii) has a household income
that does not exceed the maximum income limitation, (iii) has
a legal or equitable ownership interest in the property as
lessee, and (iv) is liable for the payment of real property
taxes on that property.
Beginning in taxable year 2021, an assessment freeze
homestead exemption is granted for real property that is

HB3797 - 21 - LRB102 04245 HLH 14263 b
improved with a permanent structure that is occupied as a
residence by an applicant who (i) is the surviving spouse of a
fallen police officer, soldier, or rescue worker during the
taxable year, (ii) has a household income that does not exceed
the maximum income limitation, (iii) is liable for paying real
property taxes on the property, and (iv) is an owner of record
of the property or has a legal or equitable interest in the
property as evidenced by a written instrument. This homestead
exemption shall also apply to a leasehold interest in a parcel
of property improved with a permanent structure that is a
single family residence that is occupied as a residence by a
person who (i) is the surviving spouse of a fallen police
officer, soldier, or rescue worker during the taxable year,
(ii) has a household income that does not exceed the maximum
income limitation, (iii) has a legal or equitable ownership
interest in the property as lessee, and (iv) is liable for the
payment of real property taxes on that property.
In counties of 3,000,000 or more inhabitants, the amount
of the exemption for all taxable years is the equalized
assessed value of the residence in the taxable year for which
application is made minus the base amount. In all other
counties, the amount of the exemption is as follows: (i)
through taxable year 2005 and for taxable year 2007 and
thereafter, the amount of this exemption shall be the
equalized assessed value of the residence in the taxable year
for which application is made minus the base amount; and (ii)

HB3797 - 22 - LRB102 04245 HLH 14263 b
for taxable year 2006, the amount of the exemption is as
follows:
(1) For an applicant who has a household income of
$45,000 or less, the amount of the exemption is the
equalized assessed value of the residence in the taxable
year for which application is made minus the base amount.
(2) For an applicant who has a household income
exceeding $45,000 but not exceeding $46,250, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.8.
(3) For an applicant who has a household income
exceeding $46,250 but not exceeding $47,500, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.6.
(4) For an applicant who has a household income
exceeding $47,500 but not exceeding $48,750, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.4.
(5) For an applicant who has a household income
exceeding $48,750 but not exceeding $50,000, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is
made minus the base amount (ii) multiplied by 0.2.

HB3797 - 23 - LRB102 04245 HLH 14263 b
When the applicant is a surviving spouse of an applicant
for a prior year for the same residence for which an exemption
under this Section has been granted, the base year and base
amount for that residence are the same as for the applicant for
the prior year.
Each year at the time the assessment books are certified
to the County Clerk, the Board of Review or Board of Appeals
shall give to the County Clerk a list of the assessed values of
improvements on each parcel qualifying for this exemption that
were added after the base year for this parcel and that
increased the assessed value of the property.
In the case of land improved with an apartment building
owned and operated as a cooperative or a building that is a
life care facility that qualifies as a cooperative, the
maximum reduction from the equalized assessed value of the
property is limited to the sum of the reductions calculated
for each unit occupied as a residence by a person or persons
(i) 65 years of age or older, (ii) with a household income that
does not exceed the maximum income limitation, (iii) who is
liable, by contract with the owner or owners of record, for
paying real property taxes on the property, and (iv) who is an
owner of record of a legal or equitable interest in the
cooperative apartment building, other than a leasehold
interest. In the instance of a cooperative where a homestead
exemption has been granted under this Section, the cooperative
association or its management firm shall credit the savings

HB3797 - 24 - LRB102 04245 HLH 14263 b
resulting from that exemption only to the apportioned tax
liability of the owner who qualified for the exemption. Any
person who willfully refuses to credit that savings to an
owner who qualifies for the exemption is guilty of a Class B
misdemeanor.
When a homestead exemption has been granted under this
Section and an applicant then becomes a resident of a facility
licensed under the Assisted Living and Shared Housing Act, the
Nursing Home Care Act, the Specialized Mental Health
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
the MC/DD Act, the exemption shall be granted in subsequent
years so long as the residence (i) continues to be occupied by
the qualified applicant's spouse or (ii) if remaining
unoccupied, is still owned by the qualified applicant for the
homestead exemption.
Beginning January 1, 1997, when an individual dies who
would have qualified for an exemption under this Section, and
the surviving spouse does not independently qualify for this
exemption because of age, the exemption under this Section
shall be granted to the surviving spouse for the taxable year
preceding and the taxable year of the death, provided that,
except for age, the surviving spouse meets all other
qualifications for the granting of this exemption for those
years.
When married persons maintain separate residences, the
exemption provided for in this Section may be claimed by only

HB3797 - 25 - LRB102 04245 HLH 14263 b
one of such persons and for only one residence.
For taxable year 1994 only, in counties having less than
3,000,000 inhabitants, to receive the exemption, a person
shall submit an application by February 15, 1995 to the Chief
County Assessment Officer of the county in which the property
is located. In counties having 3,000,000 or more inhabitants,
for taxable year 1994 and all subsequent taxable years, to
receive the exemption, a person may submit an application to
the Chief County Assessment Officer of the county in which the
property is located during such period as may be specified by
the Chief County Assessment Officer. The Chief County
Assessment Officer in counties of 3,000,000 or more
inhabitants shall annually give notice of the application
period by mail or by publication. In counties having less than
3,000,000 inhabitants, beginning with taxable year 1995 and
thereafter, to receive the exemption, a person shall submit an
application by July 1 of each taxable year to the Chief County
Assessment Officer of the county in which the property is
located. A county may, by ordinance, establish a date for
submission of applications that is different than July 1. The
applicant shall submit with the application an affidavit of
the applicant's total household income, age, marital status
(and if married the name and address of the applicant's
spouse, if known), and principal dwelling place of members of
the household on January 1 of the taxable year. The Department
shall establish, by rule, a method for verifying the accuracy

HB3797 - 26 - LRB102 04245 HLH 14263 b
of affidavits filed by applicants under this Section, and the
Chief County Assessment Officer may conduct audits of any
taxpayer claiming an exemption under this Section to verify
that the taxpayer is eligible to receive the exemption. Each
application shall contain or be verified by a written
declaration that it is made under the penalties of perjury. A
taxpayer's signing a fraudulent application under this Act is
perjury, as defined in Section 32-2 of the Criminal Code of
2012. The applications shall be clearly marked as applications
for the Senior Citizens Assessment Freeze Homestead Exemption
and must contain a notice that any taxpayer who receives the
exemption is subject to an audit by the Chief County
Assessment Officer.
Notwithstanding any other provision to the contrary, in
counties having fewer than 3,000,000 inhabitants, if an
applicant fails to file the application required by this
Section in a timely manner and this failure to file is due to a
mental or physical condition sufficiently severe so as to
render the applicant incapable of filing the application in a
timely manner, the Chief County Assessment Officer may extend
the filing deadline for a period of 30 days after the applicant
regains the capability to file the application, but in no case
may the filing deadline be extended beyond 3 months of the
original filing deadline. In order to receive the extension
provided in this paragraph, the applicant shall provide the
Chief County Assessment Officer with a signed statement from

HB3797 - 27 - LRB102 04245 HLH 14263 b
the applicant's physician, advanced practice registered nurse,
or physician assistant stating the nature and extent of the
condition, that, in the physician's, advanced practice
registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner, and
the date on which the applicant regained the capability to
file the application.
Beginning January 1, 1998, notwithstanding any other
provision to the contrary, in counties having fewer than
3,000,000 inhabitants, if an applicant fails to file the
application required by this Section in a timely manner and
this failure to file is due to a mental or physical condition
sufficiently severe so as to render the applicant incapable of
filing the application in a timely manner, the Chief County
Assessment Officer may extend the filing deadline for a period
of 3 months. In order to receive the extension provided in this
paragraph, the applicant shall provide the Chief County
Assessment Officer with a signed statement from the
applicant's physician, advanced practice registered nurse, or
physician assistant stating the nature and extent of the
condition, and that, in the physician's, advanced practice
registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner.
In counties having less than 3,000,000 inhabitants, if an

HB3797 - 28 - LRB102 04245 HLH 14263 b
applicant was denied an exemption in taxable year 1994 and the
denial occurred due to an error on the part of an assessment
official, or his or her agent or employee, then beginning in
taxable year 1997 the applicant's base year, for purposes of
determining the amount of the exemption, shall be 1993 rather
than 1994. In addition, in taxable year 1997, the applicant's
exemption shall also include an amount equal to (i) the amount
of any exemption denied to the applicant in taxable year 1995
as a result of using 1994, rather than 1993, as the base year,
(ii) the amount of any exemption denied to the applicant in
taxable year 1996 as a result of using 1994, rather than 1993,
as the base year, and (iii) the amount of the exemption
erroneously denied for taxable year 1994.
For purposes of this Section, a person who will be 65 years
of age during the current taxable year shall be eligible to
apply for the homestead exemption during that taxable year.
Application shall be made during the application period in
effect for the county of his or her residence.
The Chief County Assessment Officer may determine the
eligibility of a life care facility that qualifies as a
cooperative to receive the benefits provided by this Section
by use of an affidavit, application, visual inspection,
questionnaire, or other reasonable method in order to insure
that the tax savings resulting from the exemption are credited
by the management firm to the apportioned tax liability of
each qualifying resident. The Chief County Assessment Officer

HB3797 - 29 - LRB102 04245 HLH 14263 b
may request reasonable proof that the management firm has so
credited that exemption.
Except as provided in this Section, all information
received by the chief county assessment officer or the
Department from applications filed under this Section, or from
any investigation conducted under the provisions of this
Section, shall be confidential, except for official purposes
or pursuant to official procedures for collection of any State
or local tax or enforcement of any civil or criminal penalty or
sanction imposed by this Act or by any statute or ordinance
imposing a State or local tax. Any person who divulges any such
information in any manner, except in accordance with a proper
judicial order, is guilty of a Class A misdemeanor.
Nothing contained in this Section shall prevent the
Director or chief county assessment officer from publishing or
making available reasonable statistics concerning the
operation of the exemption contained in this Section in which
the contents of claims are grouped into aggregates in such a
way that information contained in any individual claim shall
not be disclosed.
Notwithstanding any other provision of law, for taxable
year 2017 and thereafter, in counties of 3,000,000 or more
inhabitants, the amount of the exemption shall be the greater
of (i) the amount of the exemption otherwise calculated under
this Section or (ii) $2,000.
(c-5) Notwithstanding any other provision of law, each

HB3797 - 30 - LRB102 04245 HLH 14263 b
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable
year, provided that:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2020 is the same as the owner of record of the property
as of January 1, 2019;
(3) the exemption for the 2019 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the applicant for the 2019 taxable year has not
asked for the exemption to be removed for the 2019 or 2020
taxable years.
Nothing in this subsection shall preclude or impair the
authority of a chief county assessment officer to conduct
audits of any taxpayer claiming an exemption under this
Section to verify that the taxpayer is eligible to receive the
exemption as provided elsewhere in this Section.
(d) Each Chief County Assessment Officer shall annually
publish a notice of availability of the exemption provided
under this Section. The notice shall be published at least 60
days but no more than 75 days prior to the date on which the
application must be submitted to the Chief County Assessment

HB3797 - 31 - LRB102 04245 HLH 14263 b
Officer of the county in which the property is located. The
notice shall appear in a newspaper of general circulation in
the county.
Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(Source: P.A. 100-401, eff. 8-25-17; 100-513, eff. 1-1-18;
100-863, eff. 8-14-18; 101-635, eff. 6-5-20.)
Section 99. Effective date. This Act takes effect upon
becoming law.