Bill Text: IL HB4185 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2024. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB4185 Detail]
Download: Illinois-2023-HB4185-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||
5 | Section 15-168 as follows:
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6 | (35 ILCS 200/15-168) | |||||||||||||||||||
7 | Sec. 15-168. Homestead exemption for persons with | |||||||||||||||||||
8 | disabilities. | |||||||||||||||||||
9 | (a) Beginning with taxable year 2007, an annual homestead | |||||||||||||||||||
10 | exemption is granted to persons with disabilities . The amount | |||||||||||||||||||
11 | of the exemption shall in the amount of $2,000, except as | |||||||||||||||||||
12 | provided in subsection (c), to be deducted from the property's | |||||||||||||||||||
13 | value as equalized or assessed by the Department of Revenue. | |||||||||||||||||||
14 | Except as provided in subsection (c), the amount of the | |||||||||||||||||||
15 | exemption is (i) $2,000 for tax years prior to tax year 2024 | |||||||||||||||||||
16 | and (ii) $4,000 for tax years 2024 and thereafter. The person | |||||||||||||||||||
17 | with a disability shall receive the homestead exemption upon | |||||||||||||||||||
18 | meeting the following requirements: | |||||||||||||||||||
19 | (1) The property must be occupied as the primary | |||||||||||||||||||
20 | residence by the person with a disability. | |||||||||||||||||||
21 | (2) The person with a disability must be liable for | |||||||||||||||||||
22 | paying the real estate taxes on the property. | |||||||||||||||||||
23 | (3) The person with a disability must be an owner of |
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1 | record of the property or have a legal or equitable | ||||||
2 | interest in the property as evidenced by a written | ||||||
3 | instrument. In the case of a leasehold interest in | ||||||
4 | property, the lease must be for a single family residence. | ||||||
5 | A person who has a disability during the taxable year is | ||||||
6 | eligible to apply for this homestead exemption during that | ||||||
7 | taxable year. Application must be made during the application | ||||||
8 | period in effect for the county of residence. If a homestead | ||||||
9 | exemption has been granted under this Section and the person | ||||||
10 | awarded the exemption subsequently becomes a resident of a | ||||||
11 | facility licensed under the Nursing Home Care Act, the | ||||||
12 | Specialized Mental Health Rehabilitation Act of 2013, the | ||||||
13 | ID/DD Community Care Act, or the MC/DD Act, then the exemption | ||||||
14 | shall continue (i) so long as the residence continues to be | ||||||
15 | occupied by the qualifying person's spouse or (ii) if the | ||||||
16 | residence remains unoccupied but is still owned by the person | ||||||
17 | qualified for the homestead exemption. | ||||||
18 | (b) For the purposes of this Section, "person with a | ||||||
19 | disability" means a person unable to engage in any substantial | ||||||
20 | gainful activity by reason of a medically determinable | ||||||
21 | physical or mental impairment which can be expected to result | ||||||
22 | in death or has lasted or can be expected to last for a | ||||||
23 | continuous period of not less than 12 months. Persons with | ||||||
24 | disabilities filing claims under this Act shall submit proof | ||||||
25 | of disability in such form and manner as the Department shall | ||||||
26 | by rule and regulation prescribe. Proof that a claimant is |
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1 | eligible to receive disability benefits under the Federal | ||||||
2 | Social Security Act shall constitute proof of disability for | ||||||
3 | purposes of this Act. Issuance of an Illinois Person with a | ||||||
4 | Disability Identification Card stating that the claimant is | ||||||
5 | under a Class 2 disability, as defined in Section 4A of the | ||||||
6 | Illinois Identification Card Act, shall constitute proof that | ||||||
7 | the person named thereon is a person with a disability for | ||||||
8 | purposes of this Act. A person with a disability not covered | ||||||
9 | under the Federal Social Security Act and not presenting an | ||||||
10 | Illinois Person with a Disability Identification Card stating | ||||||
11 | that the claimant is under a Class 2 disability shall be | ||||||
12 | examined by a physician, optometrist (if the person qualifies | ||||||
13 | because of a visual disability), advanced practice registered | ||||||
14 | nurse, or physician assistant designated by the Department, | ||||||
15 | and his status as a person with a disability determined using | ||||||
16 | the same standards as used by the Social Security | ||||||
17 | Administration. The costs of any required examination shall be | ||||||
18 | borne by the claimant. | ||||||
19 | (c) For land improved with (i) an apartment building owned | ||||||
20 | and operated as a cooperative or (ii) a life care facility as | ||||||
21 | defined under Section 2 of the Life Care Facilities Act that is | ||||||
22 | considered to be a cooperative, the maximum reduction from the | ||||||
23 | value of the property, as equalized or assessed by the | ||||||
24 | Department, shall be multiplied by the number of apartments or | ||||||
25 | units occupied by a person with a disability. The person with a | ||||||
26 | disability shall receive the homestead exemption upon meeting |
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1 | the following requirements: | ||||||
2 | (1) The property must be occupied as the primary | ||||||
3 | residence by the person with a disability. | ||||||
4 | (2) The person with a disability must be liable by | ||||||
5 | contract with the owner or owners of record for paying the | ||||||
6 | apportioned property taxes on the property of the | ||||||
7 | cooperative or life care facility. In the case of a life | ||||||
8 | care facility, the person with a disability must be liable | ||||||
9 | for paying the apportioned property taxes under a life | ||||||
10 | care contract as defined in Section 2 of the Life Care | ||||||
11 | Facilities Act. | ||||||
12 | (3) The person with a disability must be an owner of | ||||||
13 | record of a legal or equitable interest in the cooperative | ||||||
14 | apartment building. A leasehold interest does not meet | ||||||
15 | this requirement. | ||||||
16 | If a homestead exemption is granted under this subsection, the | ||||||
17 | cooperative association or management firm shall credit the | ||||||
18 | savings resulting from the exemption to the apportioned tax | ||||||
19 | liability of the qualifying person with a disability. The | ||||||
20 | chief county assessment officer may request reasonable proof | ||||||
21 | that the association or firm has properly credited the | ||||||
22 | exemption. A person who willfully refuses to credit an | ||||||
23 | exemption to the qualified person with a disability is guilty | ||||||
24 | of a Class B misdemeanor. | ||||||
25 | (d) The chief county assessment officer shall determine | ||||||
26 | the eligibility of property to receive the homestead exemption |
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1 | according to guidelines established by the Department. After a | ||||||
2 | person has received an exemption under this Section, an annual | ||||||
3 | verification of eligibility for the exemption shall be mailed | ||||||
4 | to the taxpayer. | ||||||
5 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
6 | chief county assessment officer shall provide to each person | ||||||
7 | granted a homestead exemption under this Section a form to | ||||||
8 | designate any other person to receive a duplicate of any | ||||||
9 | notice of delinquency in the payment of taxes assessed and | ||||||
10 | levied under this Code on the person's qualifying property. | ||||||
11 | The duplicate notice shall be in addition to the notice | ||||||
12 | required to be provided to the person receiving the exemption | ||||||
13 | and shall be given in the manner required by this Code. The | ||||||
14 | person filing the request for the duplicate notice shall pay | ||||||
15 | an administrative fee of $5 to the chief county assessment | ||||||
16 | officer. The assessment officer shall then file the executed | ||||||
17 | designation with the county collector, who shall issue the | ||||||
18 | duplicate notices as indicated by the designation. A | ||||||
19 | designation may be rescinded by the person with a disability | ||||||
20 | in the manner required by the chief county assessment officer. | ||||||
21 | (d-5) Notwithstanding any other provision of law, each | ||||||
22 | chief county assessment officer may approve this exemption for | ||||||
23 | the 2020 taxable year, without application, for any property | ||||||
24 | that was approved for this exemption for the 2019 taxable | ||||||
25 | year, provided that: | ||||||
26 | (1) the county board has declared a local disaster as |
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1 | provided in the Illinois Emergency Management Agency Act | ||||||
2 | related to the COVID-19 public health emergency; | ||||||
3 | (2) the owner of record of the property as of January | ||||||
4 | 1, 2020 is the same as the owner of record of the property | ||||||
5 | as of January 1, 2019; | ||||||
6 | (3) the exemption for the 2019 taxable year has not | ||||||
7 | been determined to be an erroneous exemption as defined by | ||||||
8 | this Code; and | ||||||
9 | (4) the applicant for the 2019 taxable year has not | ||||||
10 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
11 | taxable years. | ||||||
12 | (d-10) Notwithstanding any other provision of law, each | ||||||
13 | chief county assessment officer may approve this exemption for | ||||||
14 | the 2021 taxable year, without application, for any property | ||||||
15 | that was approved for this exemption for the 2020 taxable | ||||||
16 | year, if: | ||||||
17 | (1) the county board has declared a local disaster as | ||||||
18 | provided in the Illinois Emergency Management Agency Act | ||||||
19 | related to the COVID-19 public health emergency; | ||||||
20 | (2) the owner of record of the property as of January | ||||||
21 | 1, 2021 is the same as the owner of record of the property | ||||||
22 | as of January 1, 2020; | ||||||
23 | (3) the exemption for the 2020 taxable year has not | ||||||
24 | been determined to be an erroneous exemption as defined by | ||||||
25 | this Code; and | ||||||
26 | (4) the taxpayer for the 2020 taxable year has not |
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1 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
2 | taxable years. | ||||||
3 | (d-15) For taxable years 2022 through 2027, in any county | ||||||
4 | of more than 3,000,000 residents, and in any other county | ||||||
5 | where the county board has authorized such action by ordinance | ||||||
6 | or resolution, a chief county assessment officer may renew | ||||||
7 | this exemption for any person who applied for the exemption | ||||||
8 | and presented proof of eligibility, as described in subsection | ||||||
9 | (b), without an annual application as required under | ||||||
10 | subsection (d). A chief county assessment officer shall not | ||||||
11 | automatically renew an exemption under this subsection if: the | ||||||
12 | physician, advanced practice registered nurse, optometrist, or | ||||||
13 | physician assistant who examined the claimant determined that | ||||||
14 | the disability is not expected to continue for 12 months or | ||||||
15 | more; the exemption has been deemed erroneous since the last | ||||||
16 | application; or the claimant has reported their ineligibility | ||||||
17 | to receive the exemption. A chief county assessment officer | ||||||
18 | who automatically renews an exemption under this subsection | ||||||
19 | shall notify a person of a subsequent determination not to | ||||||
20 | automatically renew that person's exemption and shall provide | ||||||
21 | that person with an application to renew the exemption. | ||||||
22 | (e) A taxpayer who claims an exemption under Section | ||||||
23 | 15-165 or 15-169 may not claim an exemption under this | ||||||
24 | Section. | ||||||
25 | (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; | ||||||
26 | 103-154, eff. 6-30-23.)
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