Bill Text: IL HB5487 | 2019-2020 | 101st 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) 2020-06-23 - Rule 19(b) / Re-referred to Rules Committee [HB5487 Detail]
Download: Illinois-2019-HB5487-Introduced.html
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||
4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||
5 | Sections 9-275, 15-10, 15-172 as follows:
| ||||||||||||||||||||||||||||
6 | (35 ILCS 200/9-275) | ||||||||||||||||||||||||||||
7 | Sec. 9-275. Erroneous homestead exemptions. | ||||||||||||||||||||||||||||
8 | (a) For purposes of this Section: | ||||||||||||||||||||||||||||
9 | "Erroneous homestead exemption" means a homestead | ||||||||||||||||||||||||||||
10 | exemption that was granted for real property in a taxable year | ||||||||||||||||||||||||||||
11 | if the property was not eligible for that exemption in that | ||||||||||||||||||||||||||||
12 | taxable year. If the taxpayer receives an erroneous homestead | ||||||||||||||||||||||||||||
13 | exemption under a single Section of this Code for the same | ||||||||||||||||||||||||||||
14 | property in multiple years, that exemption is considered a | ||||||||||||||||||||||||||||
15 | single erroneous homestead exemption for purposes of this | ||||||||||||||||||||||||||||
16 | Section. However, if the taxpayer receives erroneous homestead | ||||||||||||||||||||||||||||
17 | exemptions under multiple Sections of this Code for the same | ||||||||||||||||||||||||||||
18 | property, or if the taxpayer receives erroneous homestead | ||||||||||||||||||||||||||||
19 | exemptions under the same Section of this Code for multiple | ||||||||||||||||||||||||||||
20 | properties, then each of those exemptions is considered a | ||||||||||||||||||||||||||||
21 | separate erroneous homestead exemption for purposes of this | ||||||||||||||||||||||||||||
22 | Section. | ||||||||||||||||||||||||||||
23 | "Homestead exemption" means an exemption under Section |
| |||||||
| |||||||
1 | 15-165 (veterans with disabilities), 15-167 (returning | ||||||
2 | veterans), 15-168 (persons with disabilities), 15-169 | ||||||
3 | (standard homestead for veterans with disabilities), 15-170 | ||||||
4 | (senior citizens), 15-172 ( senior citizens assessment freeze), | ||||||
5 | 15-175 (general homestead), 15-176 (alternative general | ||||||
6 | homestead), or 15-177 (long-time occupant). | ||||||
7 | "Erroneous exemption principal amount" means the total | ||||||
8 | difference between the property taxes actually billed to a | ||||||
9 | property index number and the amount of property taxes that | ||||||
10 | would have been billed but for the erroneous exemption or | ||||||
11 | exemptions. | ||||||
12 | "Taxpayer" means the property owner or leasehold owner that | ||||||
13 | erroneously received a homestead exemption upon property. | ||||||
14 | (b) Notwithstanding any other provision of law, in counties | ||||||
15 | with 3,000,000 or more inhabitants, the chief county assessment | ||||||
16 | officer shall include the following information with each | ||||||
17 | assessment notice sent in a general assessment year: (1) a list | ||||||
18 | of each homestead exemption available under Article 15 of this | ||||||
19 | Code and a description of the eligibility criteria for that | ||||||
20 | exemption, including the number of assessment years of | ||||||
21 | automatic renewal remaining on a current senior citizens | ||||||
22 | homestead exemption if such an exemption has been applied to | ||||||
23 | the property; (2) a list of each homestead exemption applied to | ||||||
24 | the property in the current assessment year; (3) information | ||||||
25 | regarding penalties and interest that may be incurred under | ||||||
26 | this Section if the taxpayer received an erroneous homestead |
| |||||||
| |||||||
1 | exemption in a previous taxable year; and (4) notice of the | ||||||
2 | 60-day grace period available under this subsection. If, within | ||||||
3 | 60 days after receiving his or her assessment notice, the | ||||||
4 | taxpayer notifies the chief county assessment officer that he | ||||||
5 | or she received an erroneous homestead exemption in a previous | ||||||
6 | taxable year, and if the taxpayer pays the erroneous exemption | ||||||
7 | principal amount, plus interest as provided in subsection (f), | ||||||
8 | then the taxpayer shall not be liable for the penalties | ||||||
9 | provided in subsection (f) with respect to that exemption. | ||||||
10 | (c) In counties with 3,000,000 or more inhabitants, when | ||||||
11 | the chief county assessment officer determines that one or more | ||||||
12 | erroneous homestead exemptions was applied to the property, the | ||||||
13 | erroneous exemption principal amount, together with all | ||||||
14 | applicable interest and penalties as provided in subsections | ||||||
15 | (f) and (j), shall constitute a lien in the name of the People | ||||||
16 | of Cook County on the property receiving the erroneous | ||||||
17 | homestead exemption. Upon becoming aware of the existence of | ||||||
18 | one or more erroneous homestead exemptions, the chief county | ||||||
19 | assessment officer shall cause to be served, by both regular | ||||||
20 | mail and certified mail, a notice of discovery as set forth in | ||||||
21 | subsection (c-5). The chief county assessment officer in a | ||||||
22 | county with 3,000,000 or more inhabitants may cause a lien to | ||||||
23 | be recorded against property that (1) is located in the county | ||||||
24 | and (2) received one or more erroneous homestead exemptions if, | ||||||
25 | upon determination of the chief county assessment officer, the | ||||||
26 | taxpayer received: (A) one or 2 erroneous homestead exemptions |
| |||||||
| |||||||
1 | for real property, including at least one erroneous homestead | ||||||
2 | exemption granted for the property against which the lien is | ||||||
3 | sought, during any of the 3 collection years immediately prior | ||||||
4 | to the current collection year in which the notice of discovery | ||||||
5 | is served; or (B) 3 or more erroneous homestead exemptions for | ||||||
6 | real property, including at least one erroneous homestead | ||||||
7 | exemption granted for the property against which the lien is | ||||||
8 | sought, during any of the 6 collection years immediately prior | ||||||
9 | to the current collection year in which the notice of discovery | ||||||
10 | is served. Prior to recording the lien against the property, | ||||||
11 | the chief county assessment officer shall cause to be served, | ||||||
12 | by both regular mail and certified mail, return receipt | ||||||
13 | requested, on the person to whom the most recent tax bill was | ||||||
14 | mailed and the owner of record, a notice of intent to record a | ||||||
15 | lien against the property. The chief county assessment officer | ||||||
16 | shall cause the notice of intent to record a lien to be served | ||||||
17 | within 3 years from the date on which the notice of discovery | ||||||
18 | was served. | ||||||
19 | (c-5) The notice of discovery described in subsection (c) | ||||||
20 | shall: (1) identify, by property index number, the property for | ||||||
21 | which the chief county assessment officer has knowledge | ||||||
22 | indicating the existence of an erroneous homestead exemption; | ||||||
23 | (2) set forth the taxpayer's liability for principal, interest, | ||||||
24 | penalties, and administrative costs including, but not limited | ||||||
25 | to, recording fees described in subsection (f); (3) inform the | ||||||
26 | taxpayer that he or she will be served with a notice of intent |
| |||||||
| |||||||
1 | to record a lien within 3 years from the date of service of the | ||||||
2 | notice of discovery; (4) inform the taxpayer that he or she may | ||||||
3 | pay the outstanding amount, plus interest, penalties, and | ||||||
4 | administrative costs at any time prior to being served with the | ||||||
5 | notice of intent to record a lien or within 30 days after the | ||||||
6 | notice of intent to record a lien is served; and (5) inform the | ||||||
7 | taxpayer that, if the taxpayer provided notice to the chief | ||||||
8 | county assessment officer as provided in subsection (d-1) of | ||||||
9 | Section 15-175 of this Code, upon submission by the taxpayer of | ||||||
10 | evidence of timely notice and receipt thereof by the chief | ||||||
11 | county assessment officer, the chief county assessment officer | ||||||
12 | will withdraw the notice of discovery and reissue a notice of | ||||||
13 | discovery in compliance with this Section in which the taxpayer | ||||||
14 | is not liable for interest and penalties for the current tax | ||||||
15 | year in which the notice was received. | ||||||
16 | For the purposes of this subsection (c-5): | ||||||
17 | "Collection year" means the year in which the first and | ||||||
18 | second installment of the current tax year is billed. | ||||||
19 | "Current tax year" means the year prior to the collection | ||||||
20 | year. | ||||||
21 | (d) The notice of intent to record a lien described in | ||||||
22 | subsection (c) shall: (1) identify, by property index number, | ||||||
23 | the property against which the lien is being sought; (2) | ||||||
24 | identify each specific homestead exemption that was | ||||||
25 | erroneously granted and the year or years in which each | ||||||
26 | exemption was granted; (3) set forth the erroneous exemption |
| |||||||
| |||||||
1 | principal amount due and the interest amount and any penalty | ||||||
2 | and administrative costs due; (4) inform the taxpayer that he | ||||||
3 | or she may request a hearing within 30 days after service and | ||||||
4 | may appeal the hearing officer's ruling to the circuit court; | ||||||
5 | (5) inform the taxpayer that he or she may pay the erroneous | ||||||
6 | exemption principal amount, plus interest and penalties, | ||||||
7 | within 30 days after service; and (6) inform the taxpayer that, | ||||||
8 | if the lien is recorded against the property, the amount of the | ||||||
9 | lien will be adjusted to include the applicable recording fee | ||||||
10 | and that fees for recording a release of the lien shall be | ||||||
11 | incurred by the taxpayer. A lien shall not be filed pursuant to | ||||||
12 | this Section if the taxpayer pays the erroneous exemption | ||||||
13 | principal amount, plus penalties and interest, within 30 days | ||||||
14 | of service of the notice of intent to record a lien. | ||||||
15 | (e) The notice of intent to record a lien shall also | ||||||
16 | include a form that the taxpayer may return to the chief county | ||||||
17 | assessment officer to request a hearing. The taxpayer may | ||||||
18 | request a hearing by returning the form within 30 days after | ||||||
19 | service. The hearing shall be held within 90 days after the | ||||||
20 | taxpayer is served. The chief county assessment officer shall | ||||||
21 | promulgate rules of service and procedure for the hearing. The | ||||||
22 | chief county assessment officer must generally follow rules of | ||||||
23 | evidence and practices that prevail in the county circuit | ||||||
24 | courts, but, because of the nature of these proceedings, the | ||||||
25 | chief county assessment officer is not bound by those rules in | ||||||
26 | all particulars. The chief county assessment officer shall |
| |||||||
| |||||||
1 | appoint a hearing officer to oversee the hearing. The taxpayer | ||||||
2 | shall be allowed to present evidence to the hearing officer at | ||||||
3 | the hearing. After taking into consideration all the relevant | ||||||
4 | testimony and evidence, the hearing officer shall make an | ||||||
5 | administrative decision on whether the taxpayer was | ||||||
6 | erroneously granted a homestead exemption for the taxable year | ||||||
7 | in question. The taxpayer may appeal the hearing officer's | ||||||
8 | ruling to the circuit court of the county where the property is | ||||||
9 | located as a final administrative decision under the | ||||||
10 | Administrative Review Law. | ||||||
11 | (f) A lien against the property imposed under this Section | ||||||
12 | shall be filed with the county recorder of deeds, but may not | ||||||
13 | be filed sooner than 60 days after the notice of intent to | ||||||
14 | record a lien was delivered to the taxpayer if the taxpayer | ||||||
15 | does not request a hearing, or until the conclusion of the | ||||||
16 | hearing and all appeals if the taxpayer does request a hearing. | ||||||
17 | If a lien is filed pursuant to this Section and the taxpayer | ||||||
18 | received one or 2 erroneous homestead exemptions during any of | ||||||
19 | the 3 collection years immediately prior to the current | ||||||
20 | collection year in which the notice of discovery is served, | ||||||
21 | then the erroneous exemption principal amount, plus 10% | ||||||
22 | interest per annum or portion thereof from the date the | ||||||
23 | erroneous exemption principal amount would have become due if | ||||||
24 | properly included in the tax bill, shall be charged against the | ||||||
25 | property by the chief county assessment officer. However, if a | ||||||
26 | lien is filed pursuant to this Section and the taxpayer |
| |||||||
| |||||||
1 | received 3 or more erroneous homestead exemptions during any of | ||||||
2 | the 6 collection years immediately prior to the current | ||||||
3 | collection year in which the notice of discovery is served, the | ||||||
4 | erroneous exemption principal amount, plus a penalty of 50% of | ||||||
5 | the total amount of the erroneous exemption principal amount | ||||||
6 | for that property and 10% interest per annum or portion thereof | ||||||
7 | from the date the erroneous exemption principal amount would | ||||||
8 | have become due if properly included in the tax bill, shall be | ||||||
9 | charged against the property by the chief county assessment | ||||||
10 | officer. If a lien is filed pursuant to this Section, the | ||||||
11 | taxpayer shall not be liable for interest that accrues between | ||||||
12 | the date the notice of discovery is served and the date the | ||||||
13 | lien is filed. Before recording the lien with the county | ||||||
14 | recorder of deeds, the chief county assessment officer shall | ||||||
15 | adjust the amount of the lien to add administrative costs, | ||||||
16 | including but not limited to the applicable recording fee, to | ||||||
17 | the total lien amount. | ||||||
18 | (g) If a person received an erroneous homestead exemption | ||||||
19 | under Section 15-170 and: (1) the person was the spouse, child, | ||||||
20 | grandchild, brother, sister, niece, or nephew of the previous | ||||||
21 | taxpayer; and (2) the person received the property by bequest | ||||||
22 | or inheritance; then the person is not liable for the penalties | ||||||
23 | imposed under this Section for any year or years during which | ||||||
24 | the chief county assessment officer did not require an annual | ||||||
25 | application for the exemption or, in a county with 3,000,000 or | ||||||
26 | more inhabitants, an application for renewal of a multi-year |
| |||||||
| |||||||
1 | exemption pursuant to subsection (i) of Section 15-170, as the | ||||||
2 | case may be. However, that person is responsible for any | ||||||
3 | interest owed under subsection (f). | ||||||
4 | (h) If the erroneous homestead exemption was granted as a | ||||||
5 | result of a clerical error or omission on the part of the chief | ||||||
6 | county assessment officer, and if the taxpayer has paid the tax | ||||||
7 | bills as received for the year in which the error occurred, | ||||||
8 | then the interest and penalties authorized by this Section with | ||||||
9 | respect to that homestead exemption shall not be chargeable to | ||||||
10 | the taxpayer. However, nothing in this Section shall prevent | ||||||
11 | the collection of the erroneous exemption principal amount due | ||||||
12 | and owing. | ||||||
13 | (i) A lien under this Section is not valid as to (1) any | ||||||
14 | bona fide purchaser for value without notice of the erroneous | ||||||
15 | homestead exemption whose rights in and to the underlying | ||||||
16 | parcel arose after the erroneous homestead exemption was | ||||||
17 | granted but before the filing of the notice of lien; or (2) any | ||||||
18 | mortgagee, judgment creditor, or other lienor whose rights in | ||||||
19 | and to the underlying parcel arose before the filing of the | ||||||
20 | notice of lien. A title insurance policy for the property that | ||||||
21 | is issued by a title company licensed to do business in the | ||||||
22 | State showing that the property is free and clear of any liens | ||||||
23 | imposed under this Section shall be prima facie evidence that | ||||||
24 | the taxpayer is without notice of the erroneous homestead | ||||||
25 | exemption. Nothing in this Section shall be deemed to impair | ||||||
26 | the rights of subsequent creditors and subsequent purchasers |
| |||||||
| |||||||
1 | under Section 30 of the Conveyances Act. | ||||||
2 | (j) When a lien is filed against the property pursuant to | ||||||
3 | this Section, the chief county assessment officer shall mail a | ||||||
4 | copy of the lien to the person to whom the most recent tax bill | ||||||
5 | was mailed and to the owner of record, and the outstanding | ||||||
6 | liability created by such a lien is due and payable within 30 | ||||||
7 | days after the mailing of the lien by the chief county | ||||||
8 | assessment officer. This liability is deemed delinquent and | ||||||
9 | shall bear interest beginning on the day after the due date at | ||||||
10 | a rate of 1.5% per month or portion thereof. Payment shall be | ||||||
11 | made to the county treasurer. Upon receipt of the full amount | ||||||
12 | due, as determined by the chief county assessment officer, the | ||||||
13 | county treasurer shall distribute the amount paid as provided | ||||||
14 | in subsection (k). Upon presentment by the taxpayer to the | ||||||
15 | chief county assessment officer of proof of payment of the | ||||||
16 | total liability, the chief county assessment officer shall | ||||||
17 | provide in reasonable form a release of the lien. The release | ||||||
18 | of the lien provided shall clearly inform the taxpayer that it | ||||||
19 | is the responsibility of the taxpayer to record the lien | ||||||
20 | release form with the county recorder of deeds and to pay any | ||||||
21 | applicable recording fees. | ||||||
22 | (k) The county treasurer shall pay collected erroneous | ||||||
23 | exemption principal amounts, pro rata, to the taxing districts, | ||||||
24 | or their legal successors, that levied upon the subject | ||||||
25 | property in the taxable year or years for which the erroneous | ||||||
26 | homestead exemptions were granted, except as set forth in this |
| |||||||
| |||||||
1 | Section. The county treasurer shall deposit collected | ||||||
2 | penalties and interest into a special fund established by the | ||||||
3 | county treasurer to offset the costs of administration of the | ||||||
4 | provisions of this Section by the chief county assessment | ||||||
5 | officer's office, as appropriated by the county board. If the | ||||||
6 | costs of administration of this Section exceed the amount of | ||||||
7 | interest and penalties collected in the special fund, the chief | ||||||
8 | county assessor shall be reimbursed by each taxing district or | ||||||
9 | their legal successors for those costs. Such costs shall be | ||||||
10 | paid out of the funds collected by the county treasurer on | ||||||
11 | behalf of each taxing district pursuant to this Section. | ||||||
12 | (l) The chief county assessment officer in a county with | ||||||
13 | 3,000,000 or more inhabitants shall establish an amnesty period | ||||||
14 | for all taxpayers owing any tax due to an erroneous homestead | ||||||
15 | exemption granted in a tax year prior to the 2013 tax year. The | ||||||
16 | amnesty period shall begin on the effective date of this | ||||||
17 | amendatory Act of the 98th General Assembly and shall run | ||||||
18 | through December 31, 2013. If, during the amnesty period, the | ||||||
19 | taxpayer pays the entire arrearage of taxes due for tax years | ||||||
20 | prior to 2013, the county clerk shall abate and not seek to | ||||||
21 | collect any interest or penalties that may be applicable and | ||||||
22 | shall not seek civil or criminal prosecution for any taxpayer | ||||||
23 | for tax years prior to 2013. Failure to pay all such taxes due | ||||||
24 | during the amnesty period established under this Section shall | ||||||
25 | invalidate the amnesty period for that taxpayer. | ||||||
26 | The chief county assessment officer in a county with |
| |||||||
| |||||||
1 | 3,000,000 or more inhabitants shall (i) mail notice of the | ||||||
2 | amnesty period with the tax bills for the second installment of | ||||||
3 | taxes for the 2012 assessment year and (ii) as soon as possible | ||||||
4 | after the effective date of this amendatory Act of the 98th | ||||||
5 | General Assembly, publish notice of the amnesty period in a | ||||||
6 | newspaper of general circulation in the county. Notices shall | ||||||
7 | include information on the amnesty period, its purpose, and the | ||||||
8 | method by which to make payment. | ||||||
9 | Taxpayers who are a party to any criminal investigation or | ||||||
10 | to any civil or criminal litigation that is pending in any | ||||||
11 | circuit court or appellate court, or in the Supreme Court of | ||||||
12 | this State, for nonpayment, delinquency, or fraud in relation | ||||||
13 | to any property tax imposed by any taxing district located in | ||||||
14 | the State on the effective date of this amendatory Act of the | ||||||
15 | 98th General Assembly may not take advantage of the amnesty | ||||||
16 | period. | ||||||
17 | A taxpayer who has claimed 3 or more homestead exemptions | ||||||
18 | in error shall not be eligible for the amnesty period | ||||||
19 | established under this subsection.
| ||||||
20 | (m) Notwithstanding any other provision of law, for taxable | ||||||
21 | years 2019 through 2023, in counties with 3,000,000 or more | ||||||
22 | inhabitants, the chief county assessment officer shall, if he | ||||||
23 | or she learns that a taxpayer who has been granted a senior | ||||||
24 | citizens homestead exemption has died during the period to | ||||||
25 | which the exemption applies, send a notice to the address on | ||||||
26 | record for the owner of record of the property notifying the |
| |||||||
| |||||||
1 | owner that the exemption will be terminated unless, within 90 | ||||||
2 | days after the notice is sent, the chief county assessment | ||||||
3 | officer is provided with a basis to continue the exemption. The | ||||||
4 | notice shall be sent by first-class mail, in an envelope that | ||||||
5 | bears on its front, in boldface red lettering that is at least | ||||||
6 | one inch in size, the words "Notice of Exemption Termination"; | ||||||
7 | however, if the taxpayer elects to receive the notice by email | ||||||
8 | and provides an email address, then the notice shall be sent by | ||||||
9 | email. | ||||||
10 | (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
| ||||||
11 | (35 ILCS 200/15-10)
| ||||||
12 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
13 | (a) All property
granted an exemption by the Department | ||||||
14 | pursuant to the requirements of
Section 15-5 and
described in | ||||||
15 | the Sections following Section 15-30 and preceding Section | ||||||
16 | 16-5,
to the extent therein limited, is exempt from taxation.
| ||||||
17 | In order to maintain that exempt status, the titleholder or the | ||||||
18 | owner of the
beneficial interest of any property
that
is exempt | ||||||
19 | must file with the chief county assessment
officer, on or | ||||||
20 | before January 31 of each year (May 31 in the case of property
| ||||||
21 | exempted by Section 15-170), an affidavit stating whether there | ||||||
22 | has been any
change in the ownership or use of the property, | ||||||
23 | the status of the
owner-resident, the satisfaction by a | ||||||
24 | relevant hospital entity of the condition for an exemption | ||||||
25 | under Section 15-86, or that a veteran with a disability who |
| |||||||
| |||||||
1 | qualifies under Section 15-165
owned and used the property as | ||||||
2 | of January 1 of that year.
The nature of any
change shall be | ||||||
3 | stated in the affidavit. Failure to file an affidavit shall,
in | ||||||
4 | the discretion of the assessment officer, constitute cause to | ||||||
5 | terminate the
exemption of that property, notwithstanding any | ||||||
6 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
7 | parcels within a county may file a single
annual affidavit in | ||||||
8 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
9 | upon request, shall furnish an affidavit form to the owners, in | ||||||
10 | which
the owner may state whether there has been any change in | ||||||
11 | the ownership or use
of the property or status of the owner or | ||||||
12 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
13 | exempt parcels shall list all the properties
giving the same | ||||||
14 | information for each parcel as required of owners who file
| ||||||
15 | individual affidavits.
| ||||||
16 | (b) However, titleholders or owners of the beneficial | ||||||
17 | interest in any property
exempted under any of the following | ||||||
18 | provisions are not required to
submit an annual filing under | ||||||
19 | this Section:
| ||||||
20 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
21 | than 3,000,000
inhabitants and owned by a not-for-profit
| ||||||
22 | organization.
| ||||||
23 | (2) Section 15-40.
| ||||||
24 | (3) Section 15-50 (United States property).
| ||||||
25 | (c) If there is a change in use or ownership, however, | ||||||
26 | notice must be filed
pursuant to Section 15-20.
|
| |||||||
| |||||||
1 | (d) An application for homestead exemptions shall be filed | ||||||
2 | as provided in
Section 15-170 (senior citizens homestead | ||||||
3 | exemption), Section 15-172 ( senior
citizens assessment freeze | ||||||
4 | homestead exemption), and Sections
15-175 (general homestead | ||||||
5 | exemption), 15-176
(general alternative
homestead exemption), | ||||||
6 | and 15-177 (long-time occupant homestead exemption), | ||||||
7 | respectively.
| ||||||
8 | (e) For purposes of determining satisfaction of the | ||||||
9 | condition for an exemption under Section 15-86: | ||||||
10 | (1) The "year for which exemption is sought" is the | ||||||
11 | year prior to the year in which the affidavit is due. | ||||||
12 | (2) The "hospital year" is the fiscal year of the | ||||||
13 | relevant hospital entity, or the fiscal year of one of the | ||||||
14 | hospitals in the hospital system if the relevant hospital | ||||||
15 | entity is a hospital system with members with different | ||||||
16 | fiscal years, that ends in the year prior to the year in | ||||||
17 | which the affidavit is due. However, if that fiscal year | ||||||
18 | ends 3 months or less before the date on which the | ||||||
19 | affidavit is due, the relevant hospital entity shall file | ||||||
20 | an interim affidavit based on the currently available | ||||||
21 | information, and shall file a supplemental affidavit | ||||||
22 | within 90 days of date on which the application was due, if | ||||||
23 | the information in the relevant hospital entity's audited | ||||||
24 | financial statements changes the interim affidavit's | ||||||
25 | statement concerning the entity's compliance with the | ||||||
26 | calculation required by Section 15-86. |
| |||||||
| |||||||
1 | (3) The affidavit shall be accompanied by an exhibit | ||||||
2 | prepared by the relevant hospital entity showing (A) the | ||||||
3 | value of the relevant hospital entity's services and | ||||||
4 | activities, if any, under items (1) through (7) of | ||||||
5 | subsection (e) of Section 15-86, stated separately for each | ||||||
6 | item, and (B) the value relating to the relevant hospital | ||||||
7 | entity's estimated property tax liability under paragraphs | ||||||
8 | (A), (B), and (C) of item (1) of subsection (g) of Section | ||||||
9 | 15-86; under paragraphs (A), (B), and (C) of item (2) of | ||||||
10 | subsection (g) of Section 15-86; and under item (3) of | ||||||
11 | subsection (g) of Section 15-86. | ||||||
12 | (Source: P.A. 99-143, eff. 7-27-15.)
| ||||||
13 | (35 ILCS 200/15-172)
| ||||||
14 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
15 | Exemption.
| ||||||
16 | (a) This Section may be cited as the Senior Citizens | ||||||
17 | Assessment
Freeze Homestead Exemption.
| ||||||
18 | (b) As used in this Section:
| ||||||
19 | "Applicant" means an individual who has filed an | ||||||
20 | application under this
Section.
| ||||||
21 | "Base amount" means the base year equalized assessed value | ||||||
22 | of the residence
plus the first year's equalized assessed value | ||||||
23 | of any added improvements which
increased the assessed value of | ||||||
24 | the residence after the base year.
| ||||||
25 | "Base year" means the taxable year prior to the taxable |
| |||||||
| |||||||
1 | year for which the
applicant first qualifies and applies for | ||||||
2 | the exemption provided that in the
prior taxable year the | ||||||
3 | property was improved with a permanent structure that
was | ||||||
4 | occupied as a residence by the applicant who was liable for | ||||||
5 | paying real
property taxes on the property and who was either | ||||||
6 | (i) an owner of record of the
property or had legal or | ||||||
7 | equitable interest in the property as evidenced by a
written | ||||||
8 | instrument or (ii) had a legal or equitable interest as a | ||||||
9 | lessee in the
parcel of property that was single family | ||||||
10 | residence.
If in any subsequent taxable year for which the | ||||||
11 | applicant applies and
qualifies for the exemption the equalized | ||||||
12 | assessed value of the residence is
less than the equalized | ||||||
13 | assessed value in the existing base year
(provided that such | ||||||
14 | equalized assessed value is not
based
on an
assessed value that | ||||||
15 | results from a temporary irregularity in the property that
| ||||||
16 | reduces the
assessed value for one or more taxable years), then | ||||||
17 | that
subsequent taxable year shall become the base year until a | ||||||
18 | new base year is
established under the terms of this paragraph. | ||||||
19 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
20 | shall review (i) all taxable years for which
the
applicant | ||||||
21 | applied and qualified for the exemption and (ii) the existing | ||||||
22 | base
year.
The assessment officer shall select as the new base | ||||||
23 | year the year with the
lowest equalized assessed value.
An | ||||||
24 | equalized assessed value that is based on an assessed value | ||||||
25 | that results
from a
temporary irregularity in the property that | ||||||
26 | reduces the assessed value for one
or more
taxable years shall |
| |||||||
| |||||||
1 | not be considered the lowest equalized assessed value.
The | ||||||
2 | selected year shall be the base year for
taxable year 1999 and | ||||||
3 | thereafter until a new base year is established under the
terms | ||||||
4 | of this paragraph.
| ||||||
5 | "Chief County Assessment Officer" means the County | ||||||
6 | Assessor or Supervisor of
Assessments of the county in which | ||||||
7 | the property is located.
| ||||||
8 | "Equalized assessed value" means the assessed value as | ||||||
9 | equalized by the
Illinois Department of Revenue.
| ||||||
10 | "Household" means the applicant, the spouse of the | ||||||
11 | applicant, and all persons
using the residence of the applicant | ||||||
12 | as their principal place of residence.
| ||||||
13 | "Household income" means the combined income of the members | ||||||
14 | of a household
for the calendar year preceding the taxable | ||||||
15 | year.
| ||||||
16 | "Income" has the same meaning as provided in Section 3.07 | ||||||
17 | of the Senior
Citizens and Persons with Disabilities Property | ||||||
18 | Tax Relief
Act, except that, beginning in assessment year 2001, | ||||||
19 | "income" does not
include veteran's benefits.
| ||||||
20 | "Internal Revenue Code of 1986" means the United States | ||||||
21 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
22 | relating to federal income taxes in effect
for the year | ||||||
23 | preceding the taxable year.
| ||||||
24 | "Life care facility that qualifies as a cooperative" means | ||||||
25 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
26 | Act.
|
| |||||||
| |||||||
1 | "Maximum income limitation" means: | ||||||
2 | (1) $35,000 prior
to taxable year 1999; | ||||||
3 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
4 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
5 | (4) $50,000 in taxable years 2006 and 2007; | ||||||
6 | (5) $55,000 in taxable years 2008 through 2016;
| ||||||
7 | (6) for taxable year 2017, (i) $65,000 for qualified | ||||||
8 | property located in a county with 3,000,000 or more | ||||||
9 | inhabitants and (ii) $55,000 for qualified property | ||||||
10 | located in a county with fewer than 3,000,000 inhabitants; | ||||||
11 | and | ||||||
12 | (7) for taxable years 2018 and thereafter, $65,000 for | ||||||
13 | all qualified property. | ||||||
14 | "Residence" means the principal dwelling place and | ||||||
15 | appurtenant structures
used for residential purposes in this | ||||||
16 | State occupied on January 1 of the
taxable year by a household | ||||||
17 | and so much of the surrounding land, constituting
the parcel | ||||||
18 | upon which the dwelling place is situated, as is used for
| ||||||
19 | residential purposes. If the Chief County Assessment Officer | ||||||
20 | has established a
specific legal description for a portion of | ||||||
21 | property constituting the
residence, then that portion of | ||||||
22 | property shall be deemed the residence for the
purposes of this | ||||||
23 | Section.
| ||||||
24 | "Taxable year" means the calendar year during which ad | ||||||
25 | valorem property taxes
payable in the next succeeding year are | ||||||
26 | levied.
|
| |||||||
| |||||||
1 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
2 | assessment freeze
homestead exemption is granted for real | ||||||
3 | property that is improved with a
permanent structure that is | ||||||
4 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
5 | age or older during the taxable year, (ii) has a household | ||||||
6 | income that does not exceed the maximum income limitation, | ||||||
7 | (iii) is liable for paying real property taxes on
the
property, | ||||||
8 | and (iv) is an owner of record of the property or has a legal or
| ||||||
9 | equitable interest in the property as evidenced by a written | ||||||
10 | instrument. This
homestead exemption shall also apply to a | ||||||
11 | leasehold interest in a parcel of
property improved with a | ||||||
12 | permanent structure that is a single family residence
that is | ||||||
13 | occupied as a residence by a person who (i) is 65 years of age | ||||||
14 | or older
during the taxable year, (ii) has a household income | ||||||
15 | that does not exceed the maximum income limitation,
(iii)
has a | ||||||
16 | legal or equitable ownership interest in the property as | ||||||
17 | lessee, and (iv)
is liable for the payment of real property | ||||||
18 | taxes on that property.
| ||||||
19 | Beginning in taxable year 2020, an assessment freeze | ||||||
20 | homestead exemption is granted for real property that is | ||||||
21 | improved with a
permanent structure that is occupied as a | ||||||
22 | residence by an applicant who (i) is
the surviving spouse of a | ||||||
23 | fallen police officer, soldier, or rescue worker during the | ||||||
24 | taxable year, (ii) has a household income that does not exceed | ||||||
25 | the maximum income limitation, (iii) is liable for paying real | ||||||
26 | property taxes on
the
property, and (iv) is an owner of record |
| |||||||
| |||||||
1 | of the property or has a legal or
equitable interest in the | ||||||
2 | property as evidenced by a written instrument. This
homestead | ||||||
3 | exemption shall also apply to a leasehold interest in a parcel | ||||||
4 | of
property improved with a permanent structure that is a | ||||||
5 | single family residence
that is occupied as a residence by a | ||||||
6 | person who (i) is the surviving spouse of a fallen police | ||||||
7 | officer, soldier, or rescue worker
during the taxable year, | ||||||
8 | (ii) has a household income that does not exceed the maximum | ||||||
9 | income limitation,
(iii)
has a legal or equitable ownership | ||||||
10 | interest in the property as lessee, and (iv)
is liable for the | ||||||
11 | payment of real property taxes on that property.
| ||||||
12 | In counties of 3,000,000 or more inhabitants, the amount of | ||||||
13 | the exemption for all taxable years is the equalized assessed | ||||||
14 | value of the
residence in the taxable year for which | ||||||
15 | application is made minus the base
amount. In all other | ||||||
16 | counties, the amount of the exemption is as follows: (i) | ||||||
17 | through taxable year 2005 and for taxable year 2007 and | ||||||
18 | thereafter, the amount of this exemption shall be the equalized | ||||||
19 | assessed value of the
residence in the taxable year for which | ||||||
20 | application is made minus the base
amount; and (ii) for
taxable | ||||||
21 | year 2006, the amount of the exemption is as follows:
| ||||||
22 | (1) For an applicant who has a household income of | ||||||
23 | $45,000 or less, the amount of the exemption is the | ||||||
24 | equalized assessed value of the
residence in the taxable | ||||||
25 | year for which application is made minus the base
amount. | ||||||
26 | (2) For an applicant who has a household income |
| |||||||
| |||||||
1 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
2 | the exemption is (i) the equalized assessed value of the
| ||||||
3 | residence in the taxable year for which application is made | ||||||
4 | minus the base
amount (ii) multiplied by 0.8. | ||||||
5 | (3) For an applicant who has a household income | ||||||
6 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
7 | the exemption is (i) the equalized assessed value of the
| ||||||
8 | residence in the taxable year for which application is made | ||||||
9 | minus the base
amount (ii) multiplied by 0.6. | ||||||
10 | (4) For an applicant who has a household income | ||||||
11 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
12 | the exemption is (i) the equalized assessed value of the
| ||||||
13 | residence in the taxable year for which application is made | ||||||
14 | minus the base
amount (ii) multiplied by 0.4. | ||||||
15 | (5) For an applicant who has a household income | ||||||
16 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
17 | the exemption is (i) the equalized assessed value of the
| ||||||
18 | residence in the taxable year for which application is made | ||||||
19 | minus the base
amount (ii) multiplied by 0.2.
| ||||||
20 | When the applicant is a surviving spouse of an applicant | ||||||
21 | for a prior year for
the same residence for which an exemption | ||||||
22 | under this Section has been granted,
the base year and base | ||||||
23 | amount for that residence are the same as for the
applicant for | ||||||
24 | the prior year.
| ||||||
25 | Each year at the time the assessment books are certified to | ||||||
26 | the County Clerk,
the Board of Review or Board of Appeals shall |
| |||||||
| |||||||
1 | give to the County Clerk a list
of the assessed values of | ||||||
2 | improvements on each parcel qualifying for this
exemption that | ||||||
3 | were added after the base year for this parcel and that
| ||||||
4 | increased the assessed value of the property.
| ||||||
5 | In the case of land improved with an apartment building | ||||||
6 | owned and operated as
a cooperative or a building that is a | ||||||
7 | life care facility that qualifies as a
cooperative, the maximum | ||||||
8 | reduction from the equalized assessed value of the
property is | ||||||
9 | limited to the sum of the reductions calculated for each unit
| ||||||
10 | occupied as a residence by a person or persons (i) 65 years of | ||||||
11 | age or older, (ii) with a
household income that does not exceed | ||||||
12 | the maximum income limitation, (iii) who is liable, by contract | ||||||
13 | with the
owner
or owners of record, for paying real property | ||||||
14 | taxes on the property, and (iv) who is
an owner of record of a | ||||||
15 | legal or equitable interest in the cooperative
apartment | ||||||
16 | building, other than a leasehold interest. In the instance of a
| ||||||
17 | cooperative where a homestead exemption has been granted under | ||||||
18 | this Section,
the cooperative association or its management | ||||||
19 | firm shall credit the savings
resulting from that exemption | ||||||
20 | only to the apportioned tax liability of the
owner who | ||||||
21 | qualified for the exemption. Any person who willfully refuses | ||||||
22 | to
credit that savings to an owner who qualifies for the | ||||||
23 | exemption is guilty of a
Class B misdemeanor.
| ||||||
24 | When a homestead exemption has been granted under this | ||||||
25 | Section and an
applicant then becomes a resident of a facility | ||||||
26 | licensed under the Assisted Living and Shared Housing Act, the |
| |||||||
| |||||||
1 | Nursing Home
Care Act, the Specialized Mental Health | ||||||
2 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
3 | the MC/DD Act, the exemption shall be granted in subsequent | ||||||
4 | years so long as the
residence (i) continues to be occupied by | ||||||
5 | the qualified applicant's spouse or
(ii) if remaining | ||||||
6 | unoccupied, is still owned by the qualified applicant for the
| ||||||
7 | homestead exemption.
| ||||||
8 | Beginning January 1, 1997, when an individual dies who | ||||||
9 | would have qualified
for an exemption under this Section, and | ||||||
10 | the surviving spouse does not
independently qualify for this | ||||||
11 | exemption because of age, the exemption under
this Section | ||||||
12 | shall be granted to the surviving spouse for the taxable year
| ||||||
13 | preceding and the taxable
year of the death, provided that, | ||||||
14 | except for age, the surviving spouse meets
all
other | ||||||
15 | qualifications for the granting of this exemption for those | ||||||
16 | years.
| ||||||
17 | When married persons maintain separate residences, the | ||||||
18 | exemption provided for
in this Section may be claimed by only | ||||||
19 | one of such persons and for only one
residence.
| ||||||
20 | For taxable year 1994 only, in counties having less than | ||||||
21 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
22 | submit an application by
February 15, 1995 to the Chief County | ||||||
23 | Assessment Officer
of the county in which the property is | ||||||
24 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
25 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
26 | the exemption, a person
may submit an application to the Chief |
| |||||||
| |||||||
1 | County
Assessment Officer of the county in which the property | ||||||
2 | is located during such
period as may be specified by the Chief | ||||||
3 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
4 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
5 | give notice of the application period by mail or by | ||||||
6 | publication. In
counties having less than 3,000,000 | ||||||
7 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
8 | to receive the exemption, a person
shall
submit an
application | ||||||
9 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
10 | Officer of the county in which the property is located. A | ||||||
11 | county may, by
ordinance, establish a date for submission of | ||||||
12 | applications that is
different than
July 1.
The applicant shall | ||||||
13 | submit with the
application an affidavit of the applicant's | ||||||
14 | total household income, age,
marital status (and if married the | ||||||
15 | name and address of the applicant's spouse,
if known), and | ||||||
16 | principal dwelling place of members of the household on January
| ||||||
17 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
18 | a method for
verifying the accuracy of affidavits filed by | ||||||
19 | applicants under this Section, and the Chief County Assessment | ||||||
20 | Officer may conduct audits of any taxpayer claiming an | ||||||
21 | exemption under this Section to verify that the taxpayer is | ||||||
22 | eligible to receive the exemption. Each application shall | ||||||
23 | contain or be verified by a written declaration that it is made | ||||||
24 | under the penalties of perjury. A taxpayer's signing a | ||||||
25 | fraudulent application under this Act is perjury, as defined in | ||||||
26 | Section 32-2 of the Criminal Code of 2012.
The applications |
| |||||||
| |||||||
1 | shall be clearly marked as applications for the Senior
Citizens | ||||||
2 | Assessment Freeze Homestead Exemption and must contain a notice | ||||||
3 | that any taxpayer who receives the exemption is subject to an | ||||||
4 | audit by the Chief County Assessment Officer.
| ||||||
5 | Notwithstanding any other provision to the contrary, in | ||||||
6 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
7 | applicant fails
to file the application required by this | ||||||
8 | Section in a timely manner and this
failure to file is due to a | ||||||
9 | mental or physical condition sufficiently severe so
as to | ||||||
10 | render the applicant incapable of filing the application in a | ||||||
11 | timely
manner, the Chief County Assessment Officer may extend | ||||||
12 | the filing deadline for
a period of 30 days after the applicant | ||||||
13 | regains the capability to file the
application, but in no case | ||||||
14 | may the filing deadline be extended beyond 3
months of the | ||||||
15 | original filing deadline. In order to receive the extension
| ||||||
16 | provided in this paragraph, the applicant shall provide the | ||||||
17 | Chief County
Assessment Officer with a signed statement from | ||||||
18 | the applicant's physician, advanced practice registered nurse, | ||||||
19 | or physician assistant
stating the nature and extent of the | ||||||
20 | condition, that, in the
physician's, advanced practice | ||||||
21 | registered nurse's, or physician assistant's opinion, the | ||||||
22 | condition was so severe that it rendered the applicant
| ||||||
23 | incapable of filing the application in a timely manner, and the | ||||||
24 | date on which
the applicant regained the capability to file the | ||||||
25 | application.
| ||||||
26 | Beginning January 1, 1998, notwithstanding any other |
| |||||||
| |||||||
1 | provision to the
contrary, in counties having fewer than | ||||||
2 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
3 | application required by this Section in a timely manner and
| ||||||
4 | this failure to file is due to a mental or physical condition | ||||||
5 | sufficiently
severe so as to render the applicant incapable of | ||||||
6 | filing the application in a
timely manner, the Chief County | ||||||
7 | Assessment Officer may extend the filing
deadline for a period | ||||||
8 | of 3 months. In order to receive the extension provided
in this | ||||||
9 | paragraph, the applicant shall provide the Chief County | ||||||
10 | Assessment
Officer with a signed statement from the applicant's | ||||||
11 | physician, advanced practice registered nurse, or physician | ||||||
12 | assistant stating the
nature and extent of the condition, and | ||||||
13 | that, in the physician's, advanced practice registered | ||||||
14 | nurse's, or physician assistant's opinion, the
condition was so | ||||||
15 | severe that it rendered the applicant incapable of filing the
| ||||||
16 | application in a timely manner.
| ||||||
17 | In counties having less than 3,000,000 inhabitants, if an | ||||||
18 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
19 | denial occurred due to an
error on the part of an assessment
| ||||||
20 | official, or his or her agent or employee, then beginning in | ||||||
21 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
22 | determining the amount of the exemption,
shall be 1993 rather | ||||||
23 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
24 | exemption shall also include an amount equal to (i) the amount | ||||||
25 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
26 | as a result of using
1994, rather than 1993, as the base year, |
| |||||||
| |||||||
1 | (ii) the amount of any exemption
denied to the applicant in | ||||||
2 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
3 | as the base year, and (iii) the amount of the exemption | ||||||
4 | erroneously
denied for taxable year 1994.
| ||||||
5 | For purposes of this Section, a person who will be 65 years | ||||||
6 | of age during the
current taxable year shall be eligible to | ||||||
7 | apply for the homestead exemption
during that taxable year. | ||||||
8 | Application shall be made during the application
period in | ||||||
9 | effect for the county of his or her residence.
| ||||||
10 | The Chief County Assessment Officer may determine the | ||||||
11 | eligibility of a life
care facility that qualifies as a | ||||||
12 | cooperative to receive the benefits
provided by this Section by | ||||||
13 | use of an affidavit, application, visual
inspection, | ||||||
14 | questionnaire, or other reasonable method in order to insure | ||||||
15 | that
the tax savings resulting from the exemption are credited | ||||||
16 | by the management
firm to the apportioned tax liability of each | ||||||
17 | qualifying resident. The Chief
County Assessment Officer may | ||||||
18 | request reasonable proof that the management firm
has so | ||||||
19 | credited that exemption.
| ||||||
20 | Except as provided in this Section, all information | ||||||
21 | received by the chief
county assessment officer or the | ||||||
22 | Department from applications filed under this
Section, or from | ||||||
23 | any investigation conducted under the provisions of this
| ||||||
24 | Section, shall be confidential, except for official purposes or
| ||||||
25 | pursuant to official procedures for collection of any State or | ||||||
26 | local tax or
enforcement of any civil or criminal penalty or |
| |||||||
| |||||||
1 | sanction imposed by this Act or
by any statute or ordinance | ||||||
2 | imposing a State or local tax. Any person who
divulges any such | ||||||
3 | information in any manner, except in accordance with a proper
| ||||||
4 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
5 | Nothing contained in this Section shall prevent the | ||||||
6 | Director or chief county
assessment officer from publishing or | ||||||
7 | making available reasonable statistics
concerning the | ||||||
8 | operation of the exemption contained in this Section in which
| ||||||
9 | the contents of claims are grouped into aggregates in such a | ||||||
10 | way that
information contained in any individual claim shall | ||||||
11 | not be disclosed. | ||||||
12 | Notwithstanding any other provision of law, for taxable | ||||||
13 | year 2017 and thereafter, in counties of 3,000,000 or more | ||||||
14 | inhabitants, the amount of the exemption shall be the greater | ||||||
15 | of (i) the amount of the exemption otherwise calculated under | ||||||
16 | this Section or (ii) $2,000.
| ||||||
17 | (d) Each Chief County Assessment Officer shall annually | ||||||
18 | publish a notice
of availability of the exemption provided | ||||||
19 | under this Section. The notice
shall be published at least 60 | ||||||
20 | days but no more than 75 days prior to the date
on which the | ||||||
21 | application must be submitted to the Chief County Assessment
| ||||||
22 | Officer of the county in which the property is located. The | ||||||
23 | notice shall
appear in a newspaper of general circulation in | ||||||
24 | the county.
| ||||||
25 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
26 | no reimbursement by the State is required for the |
| |||||||
| |||||||
1 | implementation of any mandate created by this Section.
| ||||||
2 | (Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15; | ||||||
3 | 99-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-401, eff. | ||||||
4 | 8-25-17; 100-513, eff. 1-1-18; 100-863, eff. 8-14-18.)
| ||||||
5 | Section 99. Effective date. This Act takes effect upon | ||||||
6 | becoming law.
|