Bill Text: IL HB5350 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that the maximum income limitation under the Low-Income Senior Citizens Assessment Freeze Homestead Exemption shall be adjusted each year by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Amends the Energy Assistance Act. Provides that eligibility limits under the energy assistance program may not exceed the greater of (1) 150% of the federal nonfarm poverty level as established by the federal Office of Management and Budget or 60% of the State median income for the current State fiscal year as established by the U.S. Department of Health and Human Services, whichever is higher; or (2) the eligibility limit for the immediately preceding calendar year, increased by the annual cost of living increase, if any, in Social Security and Supplemental Security Income benefits that took effect during the immediately preceding calendar year. Effective immediately.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced) 2024-04-11 - Added Co-Sponsor Rep. Yolonda Morris [HB5350 Detail]
Download: Illinois-2023-HB5350-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 15-172 as follows:
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6 | (35 ILCS 200/15-172) | |||||||||||||||||||||
7 | Sec. 15-172. Low-Income Senior Citizens Assessment Freeze | |||||||||||||||||||||
8 | Homestead Exemption. | |||||||||||||||||||||
9 | (a) This Section may be cited as the Low-Income Senior | |||||||||||||||||||||
10 | Citizens Assessment Freeze Homestead Exemption. | |||||||||||||||||||||
11 | (b) As used in this Section: | |||||||||||||||||||||
12 | "Applicant" means an individual who has filed an | |||||||||||||||||||||
13 | application under this Section. | |||||||||||||||||||||
14 | "Base amount" means the base year equalized assessed value | |||||||||||||||||||||
15 | of the residence plus the first year's equalized assessed | |||||||||||||||||||||
16 | value of any added improvements which increased the assessed | |||||||||||||||||||||
17 | value of the residence after the base year. | |||||||||||||||||||||
18 | "Base year" means the taxable year prior to the taxable | |||||||||||||||||||||
19 | year for which the applicant first qualifies and applies for | |||||||||||||||||||||
20 | the exemption provided that in the prior taxable year the | |||||||||||||||||||||
21 | property was improved with a permanent structure that was | |||||||||||||||||||||
22 | occupied as a residence by the applicant who was liable for | |||||||||||||||||||||
23 | paying real property taxes on the property and who was either |
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1 | (i) an owner of record of the property or had legal or | ||||||
2 | equitable interest in the property as evidenced by a written | ||||||
3 | instrument or (ii) had a legal or equitable interest as a | ||||||
4 | lessee in the parcel of property that was single family | ||||||
5 | residence. If in any subsequent taxable year for which the | ||||||
6 | applicant applies and qualifies for the exemption the | ||||||
7 | equalized assessed value of the residence is less than the | ||||||
8 | equalized assessed value in the existing base year (provided | ||||||
9 | that such equalized assessed value is not based on an assessed | ||||||
10 | value that results from a temporary irregularity in the | ||||||
11 | property that reduces the assessed value for one or more | ||||||
12 | taxable years), then that subsequent taxable year shall become | ||||||
13 | the base year until a new base year is established under the | ||||||
14 | terms of this paragraph. For taxable year 1999 only, the Chief | ||||||
15 | County Assessment Officer shall review (i) all taxable years | ||||||
16 | for which the applicant applied and qualified for the | ||||||
17 | exemption and (ii) the existing base year. The assessment | ||||||
18 | officer shall select as the new base year the year with the | ||||||
19 | lowest equalized assessed value. An equalized assessed value | ||||||
20 | that is based on an assessed value that results from a | ||||||
21 | temporary irregularity in the property that reduces the | ||||||
22 | assessed value for one or more taxable years shall not be | ||||||
23 | considered the lowest equalized assessed value. The selected | ||||||
24 | year shall be the base year for taxable year 1999 and | ||||||
25 | thereafter until a new base year is established under the | ||||||
26 | terms of this paragraph. |
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1 | "Chief County Assessment Officer" means the County | ||||||
2 | Assessor or Supervisor of Assessments of the county in which | ||||||
3 | the property is located. | ||||||
4 | "Equalized assessed value" means the assessed value as | ||||||
5 | equalized by the Illinois Department of Revenue. | ||||||
6 | "Household" means the applicant, the spouse of the | ||||||
7 | applicant, and all persons using the residence of the | ||||||
8 | applicant as their principal place of residence. | ||||||
9 | "Household income" means the combined income of the | ||||||
10 | members of a household for the calendar year preceding the | ||||||
11 | taxable year. | ||||||
12 | "Income" has the same meaning as provided in Section 3.07 | ||||||
13 | of the Senior Citizens and Persons with Disabilities Property | ||||||
14 | Tax Relief Act, except that, beginning in assessment year | ||||||
15 | 2001, "income" does not include veteran's benefits. | ||||||
16 | "Internal Revenue Code of 1986" means the United States | ||||||
17 | Internal Revenue Code of 1986 or any successor law or laws | ||||||
18 | relating to federal income taxes in effect for the year | ||||||
19 | preceding the taxable year. | ||||||
20 | "Life care facility that qualifies as a cooperative" means | ||||||
21 | a facility as defined in Section 2 of the Life Care Facilities | ||||||
22 | Act. | ||||||
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; | ||||||
2 | (5) $55,000 in taxable years 2008 through 2016; | ||||||
3 | (6) for taxable year 2017, (i) $65,000 for qualified | ||||||
4 | property located in a county with 3,000,000 or more | ||||||
5 | inhabitants and (ii) $55,000 for qualified property | ||||||
6 | located in a county with fewer than 3,000,000 inhabitants; | ||||||
7 | and | ||||||
8 | (7) for taxable years 2018 through 2024 and | ||||||
9 | thereafter , $65,000 for all qualified property ; and . | ||||||
10 | (8) for taxable years 2025 and thereafter, the maximum | ||||||
11 | income limitation for the immediately preceding taxable | ||||||
12 | year, increased by the annual cost of living increase, if | ||||||
13 | any, in Social Security and Supplemental Security Income | ||||||
14 | benefits that took effect during the immediately preceding | ||||||
15 | calendar year. On or before February 1 of the taxable year | ||||||
16 | in which the increase in the maximum income limitation | ||||||
17 | under this item (8) takes place, the Department of Revenue | ||||||
18 | shall calculate the new maximum income limitation and | ||||||
19 | publish that amount on its website. | ||||||
20 | As an alternative income valuation, a homeowner who is | ||||||
21 | enrolled in any of the following programs may be presumed to | ||||||
22 | have household income that does not exceed the maximum income | ||||||
23 | limitation for that tax year as required by this Section: Aid | ||||||
24 | to the Aged, Blind or Disabled (AABD) Program or the | ||||||
25 | Supplemental Nutrition Assistance Program (SNAP), both of | ||||||
26 | which are administered by the Department of Human Services; |
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1 | the Low Income Home Energy Assistance Program (LIHEAP), which | ||||||
2 | is administered by the Department of Commerce and Economic | ||||||
3 | Opportunity; The Benefit Access program, which is administered | ||||||
4 | by the Department on Aging; and the Senior Citizens Real | ||||||
5 | Estate Tax Deferral Program. | ||||||
6 | A chief county assessment officer may indicate that he or | ||||||
7 | she has verified an applicant's income eligibility for this | ||||||
8 | exemption but may not report which program or programs, if | ||||||
9 | any, enroll the applicant. Release of personal information | ||||||
10 | submitted pursuant to this Section shall be deemed an | ||||||
11 | unwarranted invasion of personal privacy under the Freedom of | ||||||
12 | Information Act. | ||||||
13 | "Residence" means the principal dwelling place and | ||||||
14 | appurtenant structures used for residential purposes in this | ||||||
15 | State occupied on January 1 of the taxable year by a household | ||||||
16 | and so much of the surrounding land, constituting the parcel | ||||||
17 | upon which the dwelling place is situated, as is used for | ||||||
18 | residential purposes. If the Chief County Assessment Officer | ||||||
19 | has established a specific legal description for a portion of | ||||||
20 | property constituting the residence, then that portion of | ||||||
21 | property shall be deemed the residence for the purposes of | ||||||
22 | this Section. | ||||||
23 | "Taxable year" means the calendar year during which ad | ||||||
24 | valorem property taxes payable in the next succeeding year are | ||||||
25 | levied. | ||||||
26 | (c) Beginning in taxable year 1994, a low-income senior |
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1 | citizens assessment freeze homestead exemption is granted for | ||||||
2 | real property that is improved with a permanent structure that | ||||||
3 | is occupied as a residence by an applicant who (i) is 65 years | ||||||
4 | of age or older during the taxable year, (ii) has a household | ||||||
5 | income that does not exceed the maximum income limitation, | ||||||
6 | (iii) is liable for paying real property taxes on the | ||||||
7 | property, and (iv) is an owner of record of the property or has | ||||||
8 | a legal or equitable interest in the property as evidenced by a | ||||||
9 | written instrument. This homestead exemption shall also apply | ||||||
10 | to a leasehold interest in a parcel of property improved with a | ||||||
11 | permanent structure that is a single family residence that is | ||||||
12 | occupied as a residence by a person who (i) is 65 years of age | ||||||
13 | or older during the taxable year, (ii) has a household income | ||||||
14 | that does not exceed the maximum income limitation, (iii) has | ||||||
15 | a legal or equitable ownership interest in the property as | ||||||
16 | lessee, and (iv) is liable for the payment of real property | ||||||
17 | taxes on that property. | ||||||
18 | In counties of 3,000,000 or more inhabitants, the amount | ||||||
19 | of the exemption for all taxable years is the equalized | ||||||
20 | assessed value of the residence in the taxable year for which | ||||||
21 | application is made minus the base amount. In all other | ||||||
22 | counties, the amount of the exemption is as follows: (i) | ||||||
23 | through taxable year 2005 and for taxable year 2007 and | ||||||
24 | thereafter, the amount of this exemption shall be the | ||||||
25 | equalized assessed value of the residence in the taxable year | ||||||
26 | for which application is made minus the base amount; and (ii) |
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1 | for taxable year 2006, the amount of the exemption is as | ||||||
2 | 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 | ||||||
11 | made 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 | ||||||
16 | made 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 | ||||||
21 | made 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 | ||||||
26 | made minus the base amount (ii) multiplied by 0.2. |
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1 | When the applicant is a surviving spouse of an applicant | ||||||
2 | for a prior year for the same residence for which an exemption | ||||||
3 | under this Section has been granted, the base year and base | ||||||
4 | amount for that residence are the same as for the applicant for | ||||||
5 | the prior year. | ||||||
6 | Each year at the time the assessment books are certified | ||||||
7 | to the County Clerk, the Board of Review or Board of Appeals | ||||||
8 | shall give to the County Clerk a list of the assessed values of | ||||||
9 | improvements on each parcel qualifying for this exemption that | ||||||
10 | were added after the base year for this parcel and that | ||||||
11 | increased the assessed value of the property. | ||||||
12 | In the case of land improved with an apartment building | ||||||
13 | owned and operated as a cooperative or a building that is a | ||||||
14 | life care facility that qualifies as a cooperative, the | ||||||
15 | maximum reduction from the equalized assessed value of the | ||||||
16 | property is limited to the sum of the reductions calculated | ||||||
17 | for each unit occupied as a residence by a person or persons | ||||||
18 | (i) 65 years of age or older, (ii) with a household income that | ||||||
19 | does not exceed the maximum income limitation, (iii) who is | ||||||
20 | liable, by contract with the owner or owners of record, for | ||||||
21 | paying real property taxes on the property, and (iv) who is an | ||||||
22 | owner of record of a legal or equitable interest in the | ||||||
23 | cooperative apartment building, other than a leasehold | ||||||
24 | interest. In the instance of a cooperative where a homestead | ||||||
25 | exemption has been granted under this Section, the cooperative | ||||||
26 | association or its management firm shall credit the savings |
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1 | resulting from that exemption only to the apportioned tax | ||||||
2 | liability of the owner who qualified for the exemption. Any | ||||||
3 | person who willfully refuses to credit that savings to an | ||||||
4 | owner who qualifies for the exemption is guilty of a Class B | ||||||
5 | misdemeanor. | ||||||
6 | When a homestead exemption has been granted under this | ||||||
7 | Section and an applicant then becomes a resident of a facility | ||||||
8 | licensed under the Assisted Living and Shared Housing Act, the | ||||||
9 | Nursing Home Care Act, the Specialized Mental Health | ||||||
10 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
11 | the MC/DD Act, the exemption shall be granted in subsequent | ||||||
12 | years so long as the residence (i) continues to be occupied by | ||||||
13 | the qualified applicant's spouse or (ii) if remaining | ||||||
14 | unoccupied, is still owned by the qualified applicant for the | ||||||
15 | homestead exemption. | ||||||
16 | Beginning January 1, 1997, when an individual dies who | ||||||
17 | would have qualified for an exemption under this Section, and | ||||||
18 | the surviving spouse does not independently qualify for this | ||||||
19 | exemption because of age, the exemption under this Section | ||||||
20 | shall be granted to the surviving spouse for the taxable year | ||||||
21 | preceding and the taxable year of the death, provided that, | ||||||
22 | except for age, the surviving spouse meets all other | ||||||
23 | qualifications for the granting of this exemption for those | ||||||
24 | years. | ||||||
25 | When married persons maintain separate residences, the | ||||||
26 | exemption provided for in this Section may be claimed by only |
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1 | one of such persons and for only one residence. | ||||||
2 | For taxable year 1994 only, in counties having less than | ||||||
3 | 3,000,000 inhabitants, to receive the exemption, a person | ||||||
4 | shall submit an application by February 15, 1995 to the Chief | ||||||
5 | County Assessment Officer of the county in which the property | ||||||
6 | is located. In counties having 3,000,000 or more inhabitants, | ||||||
7 | for taxable year 1994 and all subsequent taxable years, to | ||||||
8 | receive the exemption, a person may submit an application to | ||||||
9 | the Chief County Assessment Officer of the county in which the | ||||||
10 | property is located during such period as may be specified by | ||||||
11 | the Chief County Assessment Officer. The Chief County | ||||||
12 | Assessment Officer in counties of 3,000,000 or more | ||||||
13 | inhabitants shall annually give notice of the application | ||||||
14 | period by mail or by publication. In counties having less than | ||||||
15 | 3,000,000 inhabitants, beginning with taxable year 1995 and | ||||||
16 | thereafter, to receive the exemption, a person shall submit an | ||||||
17 | application by July 1 of each taxable year to the Chief County | ||||||
18 | Assessment Officer of the county in which the property is | ||||||
19 | located. A county may, by ordinance, establish a date for | ||||||
20 | submission of applications that is different than July 1. The | ||||||
21 | applicant shall submit with the application an affidavit of | ||||||
22 | the applicant's total household income, age, marital status | ||||||
23 | (and if married the name and address of the applicant's | ||||||
24 | spouse, if known), and principal dwelling place of members of | ||||||
25 | the household on January 1 of the taxable year. The Department | ||||||
26 | shall establish, by rule, a method for verifying the accuracy |
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1 | of affidavits filed by applicants under this Section, and the | ||||||
2 | Chief County Assessment Officer may conduct audits of any | ||||||
3 | taxpayer claiming an exemption under this Section to verify | ||||||
4 | that the taxpayer is eligible to receive the exemption. Each | ||||||
5 | application shall contain or be verified by a written | ||||||
6 | declaration that it is made under the penalties of perjury. A | ||||||
7 | taxpayer's signing a fraudulent application under this Act is | ||||||
8 | perjury, as defined in Section 32-2 of the Criminal Code of | ||||||
9 | 2012. The applications shall be clearly marked as applications | ||||||
10 | for the Low-Income Senior Citizens Assessment Freeze Homestead | ||||||
11 | Exemption and must contain a notice that any taxpayer who | ||||||
12 | receives the exemption is subject to an audit by the Chief | ||||||
13 | County Assessment Officer. | ||||||
14 | Notwithstanding any other provision to the contrary, in | ||||||
15 | counties having fewer than 3,000,000 inhabitants, if an | ||||||
16 | applicant fails to file the application required by this | ||||||
17 | Section in a timely manner and this failure to file is due to a | ||||||
18 | mental or physical condition sufficiently severe so as to | ||||||
19 | render the applicant incapable of filing the application in a | ||||||
20 | timely manner, the Chief County Assessment Officer may extend | ||||||
21 | the filing deadline for a period of 30 days after the applicant | ||||||
22 | regains the capability to file the application, but in no case | ||||||
23 | may the filing deadline be extended beyond 3 months of the | ||||||
24 | original filing deadline. In order to receive the extension | ||||||
25 | provided in this paragraph, the applicant shall provide the | ||||||
26 | Chief County Assessment Officer with a signed statement from |
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1 | the applicant's physician, advanced practice registered nurse, | ||||||
2 | or physician assistant stating the nature and extent of the | ||||||
3 | condition, that, in the physician's, advanced practice | ||||||
4 | registered nurse's, or physician assistant's opinion, the | ||||||
5 | condition was so severe that it rendered the applicant | ||||||
6 | incapable of filing the application in a timely manner, and | ||||||
7 | the date on which the applicant regained the capability to | ||||||
8 | file the application. | ||||||
9 | Beginning January 1, 1998, notwithstanding any other | ||||||
10 | provision to the contrary, in counties having fewer than | ||||||
11 | 3,000,000 inhabitants, if an applicant fails to file the | ||||||
12 | application required by this Section in a timely manner and | ||||||
13 | this failure to file is due to a mental or physical condition | ||||||
14 | sufficiently severe so as to render the applicant incapable of | ||||||
15 | filing the application in a timely manner, the Chief County | ||||||
16 | Assessment Officer may extend the filing deadline for a period | ||||||
17 | of 3 months. In order to receive the extension provided in this | ||||||
18 | paragraph, the applicant shall provide the Chief County | ||||||
19 | Assessment Officer with a signed statement from the | ||||||
20 | applicant's physician, advanced practice registered nurse, or | ||||||
21 | physician assistant stating the nature and extent of the | ||||||
22 | condition, and that, in the physician's, advanced practice | ||||||
23 | registered nurse's, or physician assistant's opinion, the | ||||||
24 | condition was so severe that it rendered the applicant | ||||||
25 | incapable of filing the application in a timely manner. | ||||||
26 | In counties having less than 3,000,000 inhabitants, if an |
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1 | applicant was denied an exemption in taxable year 1994 and the | ||||||
2 | denial occurred due to an error on the part of an assessment | ||||||
3 | official, or his or her agent or employee, then beginning in | ||||||
4 | taxable year 1997 the applicant's base year, for purposes of | ||||||
5 | determining the amount of the exemption, shall be 1993 rather | ||||||
6 | than 1994. In addition, in taxable year 1997, the applicant's | ||||||
7 | exemption shall also include an amount equal to (i) the amount | ||||||
8 | of any exemption denied to the applicant in taxable year 1995 | ||||||
9 | as a result of using 1994, rather than 1993, as the base year, | ||||||
10 | (ii) the amount of any exemption denied to the applicant in | ||||||
11 | taxable year 1996 as a result of using 1994, rather than 1993, | ||||||
12 | as the base year, and (iii) the amount of the exemption | ||||||
13 | erroneously denied for taxable year 1994. | ||||||
14 | For purposes of this Section, a person who will be 65 years | ||||||
15 | of age during the current taxable year shall be eligible to | ||||||
16 | apply for the homestead exemption during that taxable year. | ||||||
17 | Application shall be made during the application period in | ||||||
18 | effect for the county of his or her residence. | ||||||
19 | The Chief County Assessment Officer may determine the | ||||||
20 | eligibility of a life care facility that qualifies as a | ||||||
21 | cooperative to receive the benefits provided by this Section | ||||||
22 | by use of an affidavit, application, visual inspection, | ||||||
23 | questionnaire, or other reasonable method in order to insure | ||||||
24 | that the tax savings resulting from the exemption are credited | ||||||
25 | by the management firm to the apportioned tax liability of | ||||||
26 | each qualifying resident. The Chief County Assessment Officer |
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1 | may request reasonable proof that the management firm has so | ||||||
2 | credited that exemption. | ||||||
3 | Except as provided in this Section, all information | ||||||
4 | received by the chief county assessment officer or the | ||||||
5 | Department from applications filed under this Section, or from | ||||||
6 | any investigation conducted under the provisions of this | ||||||
7 | Section, shall be confidential, except for official purposes | ||||||
8 | or pursuant to official procedures for collection of any State | ||||||
9 | or local tax or enforcement of any civil or criminal penalty or | ||||||
10 | sanction imposed by this Act or by any statute or ordinance | ||||||
11 | imposing a State or local tax. Any person who divulges any such | ||||||
12 | information in any manner, except in accordance with a proper | ||||||
13 | judicial order, is guilty of a Class A misdemeanor. | ||||||
14 | Nothing contained in this Section shall prevent the | ||||||
15 | Director or chief county assessment officer from publishing or | ||||||
16 | making available reasonable statistics concerning the | ||||||
17 | operation of the exemption contained in this Section in which | ||||||
18 | the contents of claims are grouped into aggregates in such a | ||||||
19 | way that information contained in any individual claim shall | ||||||
20 | not be disclosed. | ||||||
21 | Notwithstanding any other provision of law, for taxable | ||||||
22 | year 2017 and thereafter, in counties of 3,000,000 or more | ||||||
23 | inhabitants, the amount of the exemption shall be the greater | ||||||
24 | of (i) the amount of the exemption otherwise calculated under | ||||||
25 | this Section or (ii) $2,000. | ||||||
26 | (c-5) Notwithstanding any other provision of law, each |
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1 | chief county assessment officer may approve this exemption for | ||||||
2 | the 2020 taxable year, without application, for any property | ||||||
3 | that was approved for this exemption for the 2019 taxable | ||||||
4 | year, provided that: | ||||||
5 | (1) the county board has declared a local disaster as | ||||||
6 | provided in the Illinois Emergency Management Agency Act | ||||||
7 | related to the COVID-19 public health emergency; | ||||||
8 | (2) the owner of record of the property as of January | ||||||
9 | 1, 2020 is the same as the owner of record of the property | ||||||
10 | as of January 1, 2019; | ||||||
11 | (3) the exemption for the 2019 taxable year has not | ||||||
12 | been determined to be an erroneous exemption as defined by | ||||||
13 | this Code; and | ||||||
14 | (4) the applicant for the 2019 taxable year has not | ||||||
15 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
16 | taxable years. | ||||||
17 | Nothing in this subsection shall preclude or impair the | ||||||
18 | authority of a chief county assessment officer to conduct | ||||||
19 | audits of any taxpayer claiming an exemption under this | ||||||
20 | Section to verify that the taxpayer is eligible to receive the | ||||||
21 | exemption as provided elsewhere in this Section. | ||||||
22 | (c-10) Notwithstanding any other provision of law, each | ||||||
23 | chief county assessment officer may approve this exemption for | ||||||
24 | the 2021 taxable year, without application, for any property | ||||||
25 | that was approved for this exemption for the 2020 taxable | ||||||
26 | year, if: |
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1 | (1) the county board has declared a local disaster as | ||||||
2 | provided in the Illinois Emergency Management Agency Act | ||||||
3 | related to the COVID-19 public health emergency; | ||||||
4 | (2) the owner of record of the property as of January | ||||||
5 | 1, 2021 is the same as the owner of record of the property | ||||||
6 | as of January 1, 2020; | ||||||
7 | (3) the exemption for the 2020 taxable year has not | ||||||
8 | been determined to be an erroneous exemption as defined by | ||||||
9 | this Code; and | ||||||
10 | (4) the taxpayer for the 2020 taxable year has not | ||||||
11 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
12 | taxable years. | ||||||
13 | Nothing in this subsection shall preclude or impair the | ||||||
14 | authority of a chief county assessment officer to conduct | ||||||
15 | audits of any taxpayer claiming an exemption under this | ||||||
16 | Section to verify that the taxpayer is eligible to receive the | ||||||
17 | exemption as provided elsewhere in this Section. | ||||||
18 | (d) Each Chief County Assessment Officer shall annually | ||||||
19 | publish a notice of availability of the exemption provided | ||||||
20 | under this Section. The notice shall be published at least 60 | ||||||
21 | days but no more than 75 days prior to the date on which the | ||||||
22 | application must be submitted to the Chief County Assessment | ||||||
23 | Officer of the county in which the property is located. The | ||||||
24 | notice shall appear in a newspaper of general circulation in | ||||||
25 | the county. | ||||||
26 | Notwithstanding Sections 6 and 8 of the State Mandates |
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1 | Act, no reimbursement by the State is required for the | ||||||
2 | implementation of any mandate created by this Section. | ||||||
3 | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | ||||||
4 | 102-895, eff. 5-23-22.)
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5 | Section 10. The Energy Assistance Act is amended by | ||||||
6 | changing Section 6 as follows:
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7 | (305 ILCS 20/6) (from Ch. 111 2/3, par. 1406) | ||||||
8 | Sec. 6. Eligibility, conditions of participation, and | ||||||
9 | energy assistance. | ||||||
10 | (a) Any person who is a resident of the State of Illinois | ||||||
11 | and whose household income is not greater than an amount | ||||||
12 | determined annually by the Department, in consultation with | ||||||
13 | the Policy Advisory Council, may apply for assistance pursuant | ||||||
14 | to this Act in accordance with regulations promulgated by the | ||||||
15 | Department. In setting the annual eligibility level, the | ||||||
16 | Department shall consider the amount of available funding . For | ||||||
17 | calendar years beginning before January 1, 2025, the | ||||||
18 | Department and may not set an eligibility a limit higher than | ||||||
19 | 150% of the federal nonfarm poverty level as established by | ||||||
20 | the federal Office of Management and Budget or 60% of the State | ||||||
21 | median income for the current State fiscal year as established | ||||||
22 | by the U.S. Department of Health and Human Services; except | ||||||
23 | that for the period from the effective date of this amendatory | ||||||
24 | Act of the 101st General Assembly through June 30, 2021, the |
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1 | Department may establish limits not higher than 200% of that | ||||||
2 | poverty level. For calendar years beginning on or after | ||||||
3 | January 1, 2025, the Department may not set eligibility limits | ||||||
4 | that are higher than the greater of: | ||||||
5 | (1) 150% of the federal nonfarm poverty level as | ||||||
6 | established by the federal Office of Management and Budget | ||||||
7 | or 60% of the State median income for the current State | ||||||
8 | fiscal year as established by the U.S. Department of | ||||||
9 | Health and Human Services, whichever is higher; or | ||||||
10 | (2) the eligibility limit for the immediately | ||||||
11 | preceding calendar year, increased by the annual cost of | ||||||
12 | living increase, if any, in Social Security and | ||||||
13 | Supplemental Security Income benefits that took effect | ||||||
14 | during the immediately preceding calendar year. | ||||||
15 | The Department, in consultation with the Policy Advisory | ||||||
16 | Council, may adjust the percentage of poverty level annually | ||||||
17 | in accordance with federal guidelines and based on funding | ||||||
18 | availability. | ||||||
19 | (b) Applicants who qualify for assistance pursuant to | ||||||
20 | subsection (a) of this Section shall, subject to appropriation | ||||||
21 | from the General Assembly and subject to availability of funds | ||||||
22 | to the Department, receive energy assistance as provided by | ||||||
23 | this Act. The Department, upon receipt of monies authorized | ||||||
24 | pursuant to this Act for energy assistance, shall commit funds | ||||||
25 | for each qualified applicant in an amount determined by the | ||||||
26 | Department. In determining the amounts of assistance to be |
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1 | provided to or on behalf of a qualified applicant, the | ||||||
2 | Department shall ensure that the highest amounts of assistance | ||||||
3 | go to households with the greatest energy costs in relation to | ||||||
4 | household income. The Department shall include factors such as | ||||||
5 | energy costs, household size, household income, and region of | ||||||
6 | the State when determining individual household benefits. In | ||||||
7 | setting assistance levels, the Department shall attempt to | ||||||
8 | provide assistance to approximately the same number of | ||||||
9 | households who participated in the 1991 Residential Energy | ||||||
10 | Assistance Partnership Program. Such assistance levels shall | ||||||
11 | be adjusted annually on the basis of funding availability and | ||||||
12 | energy costs. In promulgating rules for the administration of | ||||||
13 | this Section the Department shall assure that a minimum of 1/3 | ||||||
14 | of funds available for benefits to eligible households with | ||||||
15 | the lowest incomes and that elderly households, households | ||||||
16 | with children under the age of 6 years old, and households with | ||||||
17 | persons with disabilities are offered a priority application | ||||||
18 | period. | ||||||
19 | (c) If the applicant is not a customer of record of an | ||||||
20 | energy provider for energy services or an applicant for such | ||||||
21 | service, such applicant shall receive a direct energy | ||||||
22 | assistance payment in an amount established by the Department | ||||||
23 | for all such applicants under this Act; provided, however, | ||||||
24 | that such an applicant must have rental expenses for housing | ||||||
25 | greater than 30% of household income. | ||||||
26 | (c-1) This subsection shall apply only in cases where: (1) |
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1 | the applicant is not a customer of record of an energy provider | ||||||
2 | because energy services are provided by the owner of the unit | ||||||
3 | as a portion of the rent; (2) the applicant resides in housing | ||||||
4 | subsidized or developed with funds provided under the Rental | ||||||
5 | Housing Support Program Act or under a similar locally funded | ||||||
6 | rent subsidy program, or is the voucher holder who resides in a | ||||||
7 | rental unit within the State of Illinois and whose monthly | ||||||
8 | rent is subsidized by the tenant-based Housing Choice Voucher | ||||||
9 | Program under Section 8 of the U.S. Housing Act of 1937; and | ||||||
10 | (3) the rental expenses for housing are no more than 30% of | ||||||
11 | household income. In such cases, the household may apply for | ||||||
12 | an energy assistance payment under this Act and the owner of | ||||||
13 | the housing unit shall cooperate with the applicant by | ||||||
14 | providing documentation of the energy costs for that unit. Any | ||||||
15 | compensation paid to the energy provider who supplied energy | ||||||
16 | services to the household shall be paid on behalf of the owner | ||||||
17 | of the housing unit providing energy services to the | ||||||
18 | household. The Department shall report annually to the General | ||||||
19 | Assembly on the number of households receiving energy | ||||||
20 | assistance under this subsection and the cost of such | ||||||
21 | assistance. The provisions of this subsection (c-1), other | ||||||
22 | than this sentence, are inoperative after August 31, 2012. | ||||||
23 | (d) If the applicant is a customer of an energy provider, | ||||||
24 | such applicant shall receive energy assistance in an amount | ||||||
25 | established by the Department for all such applicants under | ||||||
26 | this Act, such amount to be paid by the Department to the |
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1 | energy provider supplying winter energy service to such | ||||||
2 | applicant. Such applicant shall: | ||||||
3 | (i) make all reasonable efforts to apply to any other | ||||||
4 | appropriate source of public energy assistance; and | ||||||
5 | (ii) sign a waiver permitting the Department to | ||||||
6 | receive income information from any public or private | ||||||
7 | agency providing income or energy assistance and from any | ||||||
8 | employer, whether public or private. | ||||||
9 | (e) Any qualified applicant pursuant to this Section may | ||||||
10 | receive or have paid on such applicant's behalf an emergency | ||||||
11 | assistance payment to enable such applicant to obtain access | ||||||
12 | to winter energy services. Any such payments shall be made in | ||||||
13 | accordance with regulations of the Department. | ||||||
14 | (f) The Department may, if sufficient funds are available, | ||||||
15 | provide additional benefits to certain qualified applicants: | ||||||
16 | (i) for the reduction of past due amounts owed to | ||||||
17 | energy providers; | ||||||
18 | (ii) to assist the household in responding to | ||||||
19 | excessively high summer temperatures or energy costs. | ||||||
20 | Households containing elderly members, children, a person | ||||||
21 | with a disability, or a person with a medical need for | ||||||
22 | conditioned air shall receive priority for receipt of such | ||||||
23 | benefits; and | ||||||
24 | (iii) for the installation of energy conservation | ||||||
25 | measures, health and safety measures, healthy home | ||||||
26 | measures, home improvement measures to help alleviate |
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1 | deferrals from weatherization activities, and renewable | ||||||
2 | energy retrofits. | ||||||
3 | (Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21; | ||||||
4 | 102-176, eff. 6-1-22; 102-699, eff. 4-19-22.)
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