Bill Text: IL HB5487 | 2019-2020 | 101st General Assembly | Introduced

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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.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2020-06-23 - Rule 19(b) / Re-referred to Rules Committee [HB5487 Detail]

Download: Illinois-2019-HB5487-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB5487 Introduced , by Rep. Bradley Stephens SYNOPSIS AS INTRODUCED:
35 ILCS 200/9-275
35 ILCS 200/15-10
35 ILCS 200/15-172
Amends the Property Tax Code. Provides that the surviving spouse of a fallen police officer, soldier, or rescue worker who meets certain income limitations is eligible for an assessment freeze. Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 9-275, 15-10, 15-172 as follows:
(35 ILCS 200/9-275)
Sec. 9-275. Erroneous homestead exemptions.
(a) For purposes of this Section:
"Erroneous homestead exemption" means a homestead
exemption that was granted for real property in a taxable year
if the property was not eligible for that exemption in that
taxable year. If the taxpayer receives an erroneous homestead
exemption under a single Section of this Code for the same
property in multiple years, that exemption is considered a
single erroneous homestead exemption for purposes of this
Section. However, if the taxpayer receives erroneous homestead
exemptions under multiple Sections of this Code for the same
property, or if the taxpayer receives erroneous homestead
exemptions under the same Section of this Code for multiple
properties, then each of those exemptions is considered a
separate erroneous homestead exemption for purposes of this
Section.
"Homestead exemption" means an exemption under Section

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

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

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for real property, including at least one erroneous homestead
exemption granted for the property against which the lien is
sought, during any of the 3 collection years immediately prior
to the current collection year in which the notice of discovery
is served; or (B) 3 or more erroneous homestead exemptions for
real property, including at least one erroneous homestead
exemption granted for the property against which the lien is
sought, during any of the 6 collection years immediately prior
to the current collection year in which the notice of discovery
is served. Prior to recording the lien against the property,
the chief county assessment officer shall cause to be served,
by both regular mail and certified mail, return receipt
requested, on the person to whom the most recent tax bill was
mailed and the owner of record, a notice of intent to record a
lien against the property. The chief county assessment officer
shall cause the notice of intent to record a lien to be served
within 3 years from the date on which the notice of discovery
was served.
(c-5) The notice of discovery described in subsection (c)
shall: (1) identify, by property index number, the property for
which the chief county assessment officer has knowledge
indicating the existence of an erroneous homestead exemption;
(2) set forth the taxpayer's liability for principal, interest,
penalties, and administrative costs including, but not limited
to, recording fees described in subsection (f); (3) inform the
taxpayer that he or she will be served with a notice of intent

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

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principal amount due and the interest amount and any penalty
and administrative costs due; (4) inform the taxpayer that he
or she may request a hearing within 30 days after service and
may appeal the hearing officer's ruling to the circuit court;
(5) inform the taxpayer that he or she may pay the erroneous
exemption principal amount, plus interest and penalties,
within 30 days after service; and (6) inform the taxpayer that,
if the lien is recorded against the property, the amount of the
lien will be adjusted to include the applicable recording fee
and that fees for recording a release of the lien shall be
incurred by the taxpayer. A lien shall not be filed pursuant to
this Section if the taxpayer pays the erroneous exemption
principal amount, plus penalties and interest, within 30 days
of service of the notice of intent to record a lien.
(e) The notice of intent to record a lien shall also
include a form that the taxpayer may return to the chief county
assessment officer to request a hearing. The taxpayer may
request a hearing by returning the form within 30 days after
service. The hearing shall be held within 90 days after the
taxpayer is served. The chief county assessment officer shall
promulgate rules of service and procedure for the hearing. The
chief county assessment officer must generally follow rules of
evidence and practices that prevail in the county circuit
courts, but, because of the nature of these proceedings, the
chief county assessment officer is not bound by those rules in
all particulars. The chief county assessment officer shall

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

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received 3 or more erroneous homestead exemptions during any of
the 6 collection years immediately prior to the current
collection year in which the notice of discovery is served, the
erroneous exemption principal amount, plus a penalty of 50% of
the total amount of the erroneous exemption principal amount
for that property and 10% interest per annum or portion thereof
from the date the erroneous exemption principal amount would
have become due if properly included in the tax bill, shall be
charged against the property by the chief county assessment
officer. If a lien is filed pursuant to this Section, the
taxpayer shall not be liable for interest that accrues between
the date the notice of discovery is served and the date the
lien is filed. Before recording the lien with the county
recorder of deeds, the chief county assessment officer shall
adjust the amount of the lien to add administrative costs,
including but not limited to the applicable recording fee, to
the total lien amount.
(g) If a person received an erroneous homestead exemption
under Section 15-170 and: (1) the person was the spouse, child,
grandchild, brother, sister, niece, or nephew of the previous
taxpayer; and (2) the person received the property by bequest
or inheritance; then the person is not liable for the penalties
imposed under this Section for any year or years during which
the chief county assessment officer did not require an annual
application for the exemption or, in a county with 3,000,000 or
more inhabitants, an application for renewal of a multi-year

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

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under Section 30 of the Conveyances Act.
(j) When a lien is filed against the property pursuant to
this Section, the chief county assessment officer shall mail a
copy of the lien to the person to whom the most recent tax bill
was mailed and to the owner of record, and the outstanding
liability created by such a lien is due and payable within 30
days after the mailing of the lien by the chief county
assessment officer. This liability is deemed delinquent and
shall bear interest beginning on the day after the due date at
a rate of 1.5% per month or portion thereof. Payment shall be
made to the county treasurer. Upon receipt of the full amount
due, as determined by the chief county assessment officer, the
county treasurer shall distribute the amount paid as provided
in subsection (k). Upon presentment by the taxpayer to the
chief county assessment officer of proof of payment of the
total liability, the chief county assessment officer shall
provide in reasonable form a release of the lien. The release
of the lien provided shall clearly inform the taxpayer that it
is the responsibility of the taxpayer to record the lien
release form with the county recorder of deeds and to pay any
applicable recording fees.
(k) The county treasurer shall pay collected erroneous
exemption principal amounts, pro rata, to the taxing districts,
or their legal successors, that levied upon the subject
property in the taxable year or years for which the erroneous
homestead exemptions were granted, except as set forth in this

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Section. The county treasurer shall deposit collected
penalties and interest into a special fund established by the
county treasurer to offset the costs of administration of the
provisions of this Section by the chief county assessment
officer's office, as appropriated by the county board. If the
costs of administration of this Section exceed the amount of
interest and penalties collected in the special fund, the chief
county assessor shall be reimbursed by each taxing district or
their legal successors for those costs. Such costs shall be
paid out of the funds collected by the county treasurer on
behalf of each taxing district pursuant to this Section.
(l) The chief county assessment officer in a county with
3,000,000 or more inhabitants shall establish an amnesty period
for all taxpayers owing any tax due to an erroneous homestead
exemption granted in a tax year prior to the 2013 tax year. The
amnesty period shall begin on the effective date of this
amendatory Act of the 98th General Assembly and shall run
through December 31, 2013. If, during the amnesty period, the
taxpayer pays the entire arrearage of taxes due for tax years
prior to 2013, the county clerk shall abate and not seek to
collect any interest or penalties that may be applicable and
shall not seek civil or criminal prosecution for any taxpayer
for tax years prior to 2013. Failure to pay all such taxes due
during the amnesty period established under this Section shall
invalidate the amnesty period for that taxpayer.
The chief county assessment officer in a county with

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3,000,000 or more inhabitants shall (i) mail notice of the
amnesty period with the tax bills for the second installment of
taxes for the 2012 assessment year and (ii) as soon as possible
after the effective date of this amendatory Act of the 98th
General Assembly, publish notice of the amnesty period in a
newspaper of general circulation in the county. Notices shall
include information on the amnesty period, its purpose, and the
method by which to make payment.
Taxpayers who are a party to any criminal investigation or
to any civil or criminal litigation that is pending in any
circuit court or appellate court, or in the Supreme Court of
this State, for nonpayment, delinquency, or fraud in relation
to any property tax imposed by any taxing district located in
the State on the effective date of this amendatory Act of the
98th General Assembly may not take advantage of the amnesty
period.
A taxpayer who has claimed 3 or more homestead exemptions
in error shall not be eligible for the amnesty period
established under this subsection.
(m) Notwithstanding any other provision of law, for taxable
years 2019 through 2023, in counties with 3,000,000 or more
inhabitants, the chief county assessment officer shall, if he
or she learns that a taxpayer who has been granted a senior
citizens homestead exemption has died during the period to
which the exemption applies, send a notice to the address on
record for the owner of record of the property notifying the

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owner that the exemption will be terminated unless, within 90
days after the notice is sent, the chief county assessment
officer is provided with a basis to continue the exemption. The
notice shall be sent by first-class mail, in an envelope that
bears on its front, in boldface red lettering that is at least
one inch in size, the words "Notice of Exemption Termination";
however, if the taxpayer elects to receive the notice by email
and provides an email address, then the notice shall be sent by
email.
(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
(35 ILCS 200/15-10)
Sec. 15-10. Exempt property; procedures for certification.
(a) All property granted an exemption by the Department
pursuant to the requirements of Section 15-5 and described in
the Sections following Section 15-30 and preceding Section
16-5, to the extent therein limited, is exempt from taxation.
In order to maintain that exempt status, the titleholder or the
owner of the beneficial interest of any property that is exempt
must file with the chief county assessment officer, on or
before January 31 of each year (May 31 in the case of property
exempted by Section 15-170), an affidavit stating whether there
has been any change in the ownership or use of the property,
the status of the owner-resident, the satisfaction by a
relevant hospital entity of the condition for an exemption
under Section 15-86, or that a veteran with a disability who

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qualifies under Section 15-165 owned and used the property as
of January 1 of that year. The nature of any change shall be
stated in the affidavit. Failure to file an affidavit shall, in
the discretion of the assessment officer, constitute cause to
terminate the exemption of that property, notwithstanding any
other provision of this Code. Owners of 5 or more such exempt
parcels within a county may file a single annual affidavit in
lieu of an affidavit for each parcel. The assessment officer,
upon request, shall furnish an affidavit form to the owners, in
which the owner may state whether there has been any change in
the ownership or use of the property or status of the owner or
resident as of January 1 of that year. The owner of 5 or more
exempt parcels shall list all the properties giving the same
information for each parcel as required of owners who file
individual affidavits.
(b) However, titleholders or owners of the beneficial
interest in any property exempted under any of the following
provisions are not required to submit an annual filing under
this Section:
(1) Section 15-45 (burial grounds) in counties of less
than 3,000,000 inhabitants and owned by a not-for-profit
organization.
(2) Section 15-40.
(3) Section 15-50 (United States property).
(c) If there is a change in use or ownership, however,
notice must be filed pursuant to Section 15-20.

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(d) An application for homestead exemptions shall be filed
as provided in Section 15-170 (senior citizens homestead
exemption), Section 15-172 (senior citizens assessment freeze
homestead exemption), and Sections 15-175 (general homestead
exemption), 15-176 (general alternative homestead exemption),
and 15-177 (long-time occupant homestead exemption),
respectively.
(e) For purposes of determining satisfaction of the
condition for an exemption under Section 15-86:
(1) The "year for which exemption is sought" is the
year prior to the year in which the affidavit is due.
(2) The "hospital year" is the fiscal year of the
relevant hospital entity, or the fiscal year of one of the
hospitals in the hospital system if the relevant hospital
entity is a hospital system with members with different
fiscal years, that ends in the year prior to the year in
which the affidavit is due. However, if that fiscal year
ends 3 months or less before the date on which the
affidavit is due, the relevant hospital entity shall file
an interim affidavit based on the currently available
information, and shall file a supplemental affidavit
within 90 days of date on which the application was due, if
the information in the relevant hospital entity's audited
financial statements changes the interim affidavit's
statement concerning the entity's compliance with the
calculation required by Section 15-86.

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(3) The affidavit shall be accompanied by an exhibit
prepared by the relevant hospital entity showing (A) the
value of the relevant hospital entity's services and
activities, if any, under items (1) through (7) of
subsection (e) of Section 15-86, stated separately for each
item, and (B) the value relating to the relevant hospital
entity's estimated property tax liability under paragraphs
(A), (B), and (C) of item (1) of subsection (g) of Section
15-86; under paragraphs (A), (B), and (C) of item (2) of
subsection (g) of Section 15-86; and under item (3) of
subsection (g) of Section 15-86.
(Source: P.A. 99-143, eff. 7-27-15.)
(35 ILCS 200/15-172)
Sec. 15-172. Senior Citizens Assessment Freeze Homestead
Exemption.
(a) This Section may be cited as the Senior Citizens
Assessment Freeze Homestead Exemption.
(b) As used in this Section:
"Applicant" means an individual who has filed an
application under this Section.
"Base amount" means the base year equalized assessed value
of the residence plus the first year's equalized assessed value
of any added improvements which increased the assessed value of
the residence after the base year.
"Base year" means the taxable year prior to the taxable

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year for which the applicant first qualifies and applies for
the exemption provided that in the prior taxable year the
property was improved with a permanent structure that was
occupied as a residence by the applicant who was liable for
paying real property taxes on the property and who was either
(i) an owner of record of the property or had legal or
equitable interest in the property as evidenced by a written
instrument or (ii) had a legal or equitable interest as a
lessee in the parcel of property that was single family
residence. If in any subsequent taxable year for which the
applicant applies and qualifies for the exemption the equalized
assessed value of the residence is less than the equalized
assessed value in the existing base year (provided that such
equalized assessed value is not based on an assessed value that
results from a temporary irregularity in the property that
reduces the assessed value for one or more taxable years), then
that subsequent taxable year shall become the base year until a
new base year is established under the terms of this paragraph.
For taxable year 1999 only, the Chief County Assessment Officer
shall review (i) all taxable years for which the applicant
applied and qualified for the exemption and (ii) the existing
base year. The assessment officer shall select as the new base
year the year with the lowest equalized assessed value. An
equalized assessed value that is based on an assessed value
that results from a temporary irregularity in the property that
reduces the assessed value for one or more taxable years shall

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not be considered the lowest equalized assessed value. The
selected year shall be the base year for taxable year 1999 and
thereafter until a new base year is established under the terms
of this paragraph.
"Chief County Assessment Officer" means the County
Assessor or Supervisor of Assessments of the county in which
the property is located.
"Equalized assessed value" means the assessed value as
equalized by the Illinois Department of Revenue.
"Household" means the applicant, the spouse of the
applicant, and all persons using the residence of the applicant
as their principal place of residence.
"Household income" means the combined income of the members
of a household for the calendar year preceding the taxable
year.
"Income" has the same meaning as provided in Section 3.07
of the Senior Citizens and Persons with Disabilities Property
Tax Relief Act, except that, beginning in assessment year 2001,
"income" does not include veteran's benefits.
"Internal Revenue Code of 1986" means the United States
Internal Revenue Code of 1986 or any successor law or laws
relating to federal income taxes in effect for the year
preceding the taxable year.
"Life care facility that qualifies as a cooperative" means
a facility as defined in Section 2 of the Life Care Facilities
Act.

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"Maximum income limitation" means:
(1) $35,000 prior to taxable year 1999;
(2) $40,000 in taxable years 1999 through 2003;
(3) $45,000 in taxable years 2004 through 2005;
(4) $50,000 in taxable years 2006 and 2007;
(5) $55,000 in taxable years 2008 through 2016;
(6) for taxable year 2017, (i) $65,000 for qualified
property located in a county with 3,000,000 or more
inhabitants and (ii) $55,000 for qualified property
located in a county with fewer than 3,000,000 inhabitants;
and
(7) for taxable years 2018 and thereafter, $65,000 for
all qualified property.
"Residence" means the principal dwelling place and
appurtenant structures used for residential purposes in this
State occupied on January 1 of the taxable year by a household
and so much of the surrounding land, constituting the parcel
upon which the dwelling place is situated, as is used for
residential purposes. If the Chief County Assessment Officer
has established a specific legal description for a portion of
property constituting the residence, then that portion of
property shall be deemed the residence for the purposes of this
Section.
"Taxable year" means the calendar year during which ad
valorem property taxes payable in the next succeeding year are
levied.

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(c) Beginning in taxable year 1994, a senior citizens
assessment freeze homestead exemption is granted for real
property that is improved with a permanent structure that is
occupied as a residence by an applicant who (i) is 65 years of
age or older during the taxable year, (ii) has a household
income that does not exceed the maximum income limitation,
(iii) is liable for paying real property taxes on the property,
and (iv) is an owner of record of the property or has a legal or
equitable interest in the property as evidenced by a written
instrument. This homestead exemption shall also apply to a
leasehold interest in a parcel of property improved with a
permanent structure that is a single family residence that is
occupied as a residence by a person who (i) is 65 years of age
or older during the taxable year, (ii) has a household income
that does not exceed the maximum income limitation, (iii) has a
legal or equitable ownership interest in the property as
lessee, and (iv) is liable for the payment of real property
taxes on that property.
Beginning in taxable year 2020, an assessment freeze
homestead exemption is granted for real property that is
improved with a permanent structure that is occupied as a
residence by an applicant who (i) is the surviving spouse of a
fallen police officer, soldier, or rescue worker during the
taxable year, (ii) has a household income that does not exceed
the maximum income limitation, (iii) is liable for paying real
property taxes on the property, and (iv) is an owner of record

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of the property or has a legal or equitable interest in the
property as evidenced by a written instrument. This homestead
exemption shall also apply to a leasehold interest in a parcel
of property improved with a permanent structure that is a
single family residence that is occupied as a residence by a
person who (i) is the surviving spouse of a fallen police
officer, soldier, or rescue worker during the taxable year,
(ii) has a household income that does not exceed the maximum
income limitation, (iii) has a legal or equitable ownership
interest in the property as lessee, and (iv) is liable for the
payment of real property taxes on that property.
In counties of 3,000,000 or more inhabitants, the amount of
the exemption for all taxable years is the equalized assessed
value of the residence in the taxable year for which
application is made minus the base amount. In all other
counties, the amount of the exemption is as follows: (i)
through taxable year 2005 and for taxable year 2007 and
thereafter, the amount of this exemption shall be the equalized
assessed value of the residence in the taxable year for which
application is made minus the base amount; and (ii) for taxable
year 2006, the amount of the exemption is as follows:
(1) For an applicant who has a household income of
$45,000 or less, the amount of the exemption is the
equalized assessed value of the residence in the taxable
year for which application is made minus the base amount.
(2) For an applicant who has a household income

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exceeding $45,000 but not exceeding $46,250, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is made
minus the base amount (ii) multiplied by 0.8.
(3) For an applicant who has a household income
exceeding $46,250 but not exceeding $47,500, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is made
minus the base amount (ii) multiplied by 0.6.
(4) For an applicant who has a household income
exceeding $47,500 but not exceeding $48,750, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is made
minus the base amount (ii) multiplied by 0.4.
(5) For an applicant who has a household income
exceeding $48,750 but not exceeding $50,000, the amount of
the exemption is (i) the equalized assessed value of the
residence in the taxable year for which application is made
minus the base amount (ii) multiplied by 0.2.
When the applicant is a surviving spouse of an applicant
for a prior year for the same residence for which an exemption
under this Section has been granted, the base year and base
amount for that residence are the same as for the applicant for
the prior year.
Each year at the time the assessment books are certified to
the County Clerk, the Board of Review or Board of Appeals shall

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give to the County Clerk a list of the assessed values of
improvements on each parcel qualifying for this exemption that
were added after the base year for this parcel and that
increased the assessed value of the property.
In the case of land improved with an apartment building
owned and operated as a cooperative or a building that is a
life care facility that qualifies as a cooperative, the maximum
reduction from the equalized assessed value of the property is
limited to the sum of the reductions calculated for each unit
occupied as a residence by a person or persons (i) 65 years of
age or older, (ii) with a household income that does not exceed
the maximum income limitation, (iii) who is liable, by contract
with the owner or owners of record, for paying real property
taxes on the property, and (iv) who is an owner of record of a
legal or equitable interest in the cooperative apartment
building, other than a leasehold interest. In the instance of a
cooperative where a homestead exemption has been granted under
this Section, the cooperative association or its management
firm shall credit the savings resulting from that exemption
only to the apportioned tax liability of the owner who
qualified for the exemption. Any person who willfully refuses
to credit that savings to an owner who qualifies for the
exemption is guilty of a Class B misdemeanor.
When a homestead exemption has been granted under this
Section and an applicant then becomes a resident of a facility
licensed under the Assisted Living and Shared Housing Act, the

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Nursing Home Care Act, the Specialized Mental Health
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
the MC/DD Act, the exemption shall be granted in subsequent
years so long as the residence (i) continues to be occupied by
the qualified applicant's spouse or (ii) if remaining
unoccupied, is still owned by the qualified applicant for the
homestead exemption.
Beginning January 1, 1997, when an individual dies who
would have qualified for an exemption under this Section, and
the surviving spouse does not independently qualify for this
exemption because of age, the exemption under this Section
shall be granted to the surviving spouse for the taxable year
preceding and the taxable year of the death, provided that,
except for age, the surviving spouse meets all other
qualifications for the granting of this exemption for those
years.
When married persons maintain separate residences, the
exemption provided for in this Section may be claimed by only
one of such persons and for only one residence.
For taxable year 1994 only, in counties having less than
3,000,000 inhabitants, to receive the exemption, a person shall
submit an application by February 15, 1995 to the Chief County
Assessment Officer of the county in which the property is
located. In counties having 3,000,000 or more inhabitants, for
taxable year 1994 and all subsequent taxable years, to receive
the exemption, a person may submit an application to the Chief

HB5487 - 25 - LRB101 18224 HLH 67666 b
County Assessment Officer of the county in which the property
is located during such period as may be specified by the Chief
County Assessment Officer. The Chief County Assessment Officer
in counties of 3,000,000 or more inhabitants shall annually
give notice of the application period by mail or by
publication. In counties having less than 3,000,000
inhabitants, beginning with taxable year 1995 and thereafter,
to receive the exemption, a person shall submit an application
by July 1 of each taxable year to the Chief County Assessment
Officer of the county in which the property is located. A
county may, by ordinance, establish a date for submission of
applications that is different than July 1. The applicant shall
submit with the application an affidavit of the applicant's
total household income, age, marital status (and if married the
name and address of the applicant's spouse, if known), and
principal dwelling place of members of the household on January
1 of the taxable year. The Department shall establish, by rule,
a method for verifying the accuracy of affidavits filed by
applicants under this Section, and the Chief County Assessment
Officer may conduct audits of any taxpayer claiming an
exemption under this Section to verify that the taxpayer is
eligible to receive the exemption. Each application shall
contain or be verified by a written declaration that it is made
under the penalties of perjury. A taxpayer's signing a
fraudulent application under this Act is perjury, as defined in
Section 32-2 of the Criminal Code of 2012. The applications

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shall be clearly marked as applications for the Senior Citizens
Assessment Freeze Homestead Exemption and must contain a notice
that any taxpayer who receives the exemption is subject to an
audit by the Chief County Assessment Officer.
Notwithstanding any other provision to the contrary, in
counties having fewer than 3,000,000 inhabitants, if an
applicant fails to file the application required by this
Section in a timely manner and this failure to file is due to a
mental or physical condition sufficiently severe so as to
render the applicant incapable of filing the application in a
timely manner, the Chief County Assessment Officer may extend
the filing deadline for a period of 30 days after the applicant
regains the capability to file the application, but in no case
may the filing deadline be extended beyond 3 months of the
original filing deadline. In order to receive the extension
provided in this paragraph, the applicant shall provide the
Chief County Assessment Officer with a signed statement from
the applicant's physician, advanced practice registered nurse,
or physician assistant stating the nature and extent of the
condition, that, in the physician's, advanced practice
registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner, and the
date on which the applicant regained the capability to file the
application.
Beginning January 1, 1998, notwithstanding any other

HB5487 - 27 - LRB101 18224 HLH 67666 b
provision to the contrary, in counties having fewer than
3,000,000 inhabitants, if an applicant fails to file the
application required by this Section in a timely manner and
this failure to file is due to a mental or physical condition
sufficiently severe so as to render the applicant incapable of
filing the application in a timely manner, the Chief County
Assessment Officer may extend the filing deadline for a period
of 3 months. In order to receive the extension provided in this
paragraph, the applicant shall provide the Chief County
Assessment Officer with a signed statement from the applicant's
physician, advanced practice registered nurse, or physician
assistant stating the nature and extent of the condition, and
that, in the physician's, advanced practice registered
nurse's, or physician assistant's opinion, the condition was so
severe that it rendered the applicant incapable of filing the
application in a timely manner.
In counties having less than 3,000,000 inhabitants, if an
applicant was denied an exemption in taxable year 1994 and the
denial occurred due to an error on the part of an assessment
official, or his or her agent or employee, then beginning in
taxable year 1997 the applicant's base year, for purposes of
determining the amount of the exemption, shall be 1993 rather
than 1994. In addition, in taxable year 1997, the applicant's
exemption shall also include an amount equal to (i) the amount
of any exemption denied to the applicant in taxable year 1995
as a result of using 1994, rather than 1993, as the base year,

HB5487 - 28 - LRB101 18224 HLH 67666 b
(ii) the amount of any exemption denied to the applicant in
taxable year 1996 as a result of using 1994, rather than 1993,
as the base year, and (iii) the amount of the exemption
erroneously denied for taxable year 1994.
For purposes of this Section, a person who will be 65 years
of age during the current taxable year shall be eligible to
apply for the homestead exemption during that taxable year.
Application shall be made during the application period in
effect for the county of his or her residence.
The Chief County Assessment Officer may determine the
eligibility of a life care facility that qualifies as a
cooperative to receive the benefits provided by this Section by
use of an affidavit, application, visual inspection,
questionnaire, or other reasonable method in order to insure
that the tax savings resulting from the exemption are credited
by the management firm to the apportioned tax liability of each
qualifying resident. The Chief County Assessment Officer may
request reasonable proof that the management firm has so
credited that exemption.
Except as provided in this Section, all information
received by the chief county assessment officer or the
Department from applications filed under this Section, or from
any investigation conducted under the provisions of this
Section, shall be confidential, except for official purposes or
pursuant to official procedures for collection of any State or
local tax or enforcement of any civil or criminal penalty or

HB5487 - 29 - LRB101 18224 HLH 67666 b
sanction imposed by this Act or by any statute or ordinance
imposing a State or local tax. Any person who divulges any such
information in any manner, except in accordance with a proper
judicial order, is guilty of a Class A misdemeanor.
Nothing contained in this Section shall prevent the
Director or chief county assessment officer from publishing or
making available reasonable statistics concerning the
operation of the exemption contained in this Section in which
the contents of claims are grouped into aggregates in such a
way that information contained in any individual claim shall
not be disclosed.
Notwithstanding any other provision of law, for taxable
year 2017 and thereafter, in counties of 3,000,000 or more
inhabitants, the amount of the exemption shall be the greater
of (i) the amount of the exemption otherwise calculated under
this Section or (ii) $2,000.
(d) Each Chief County Assessment Officer shall annually
publish a notice of availability of the exemption provided
under this Section. The notice shall be published at least 60
days but no more than 75 days prior to the date on which the
application must be submitted to the Chief County Assessment
Officer of the county in which the property is located. The
notice shall appear in a newspaper of general circulation in
the county.
Notwithstanding Sections 6 and 8 of the State Mandates Act,
no reimbursement by the State is required for the

HB5487 - 30 - LRB101 18224 HLH 67666 b
implementation of any mandate created by this Section.
(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
99-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-401, eff.
8-25-17; 100-513, eff. 1-1-18; 100-863, eff. 8-14-18.)
Section 99. Effective date. This Act takes effect upon
becoming law.