Bill Text: IL HB6074 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Creates a surviving spouse homestead exemption for property that is owned and occupied by a person who (i) is a surviving spouse who has not remarried during the taxable year, (ii) has a household income of less than $60,000, and (iii) is liable for paying real estate taxes on the property. Provides that the maximum amount of the reduction is $2,000 for the surviving spouse and an additional $1,000 for each dependent child of the surviving spouse. Effective immediately.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-03-15 - Rule 19(a) / Re-referred to Rules Committee [HB6074 Detail]
Download: Illinois-2009-HB6074-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by adding | ||||||||||||||||||||||||
5 | Section 15-178 as follows:
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6 | (35 ILCS 200/15-178 new) | ||||||||||||||||||||||||
7 | Sec. 15-178. Surviving spouse homestead exemption. | ||||||||||||||||||||||||
8 | Beginning in taxable year 2010, an annual homestead
exemption | ||||||||||||||||||||||||
9 | limited, except as otherwise provided in this Section for land
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10 | improved with an apartment building or a life care facility, to | ||||||||||||||||||||||||
11 | a
maximum reduction set forth in this Section from the | ||||||||||||||||||||||||
12 | property's value, as equalized or
assessed by the Department, | ||||||||||||||||||||||||
13 | is granted for property that is occupied as a
residence by a | ||||||||||||||||||||||||
14 | person who (i) is a surviving spouse who has not remarried | ||||||||||||||||||||||||
15 | during the taxable year, (ii) has a household income, as | ||||||||||||||||||||||||
16 | defined in the Senior Citizens and Disabled Persons Property | ||||||||||||||||||||||||
17 | Tax Relief and Pharmaceutical Assistance Act, of less than | ||||||||||||||||||||||||
18 | $60,000, and (iii) is liable for paying real
estate taxes on | ||||||||||||||||||||||||
19 | the property. The maximum reduction shall be $2,000 for the | ||||||||||||||||||||||||
20 | surviving spouse and an additional $1,000 for each dependent | ||||||||||||||||||||||||
21 | child of the surviving spouse who occupies the property as a | ||||||||||||||||||||||||
22 | primary residence. | ||||||||||||||||||||||||
23 | For land
improved with an apartment building or a life care |
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1 | facility owned and operated as a cooperative, the maximum | ||||||
2 | reduction from the value of the property, as
equalized
by the | ||||||
3 | Department, shall be multiplied by the number of apartments or | ||||||
4 | units
occupied by a person who qualifies for an exemption under | ||||||
5 | this Section and who is liable, by contract with
the owner or | ||||||
6 | owners of record, for paying property taxes on the property. In | ||||||
7 | the case of an apartment building or a life care facility where | ||||||
8 | a homestead exemption under this Section has been granted, the | ||||||
9 | cooperative association or the
management firm of the | ||||||
10 | cooperative or facility shall credit the savings
resulting from | ||||||
11 | that exemption only to
the apportioned tax liability of the | ||||||
12 | owner or resident who qualified for
the exemption.
Any person | ||||||
13 | who willfully refuses to so credit the savings shall be guilty | ||||||
14 | of a
Class B misdemeanor. Under this Section, "life care
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15 | facility" means a facility, as defined in Section 2 of the Life | ||||||
16 | Care Facilities
Act, with which the applicant for the homestead | ||||||
17 | exemption has a life care
contract as defined in that Act. | ||||||
18 | If an exemption is granted under this Section and the | ||||||
19 | person
qualifying subsequently becomes a resident of a facility | ||||||
20 | licensed under the
Assisted Living and Shared Housing Act or | ||||||
21 | the Nursing Home Care Act, the exemption shall continue if the | ||||||
22 | residence remains unoccupied but is still
owned by the person | ||||||
23 | qualified for the homestead exemption. | ||||||
24 | Application must be made during the application period in | ||||||
25 | effect for the county in which the property is located. The | ||||||
26 | assessor or chief county assessment officer may determine the
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1 | eligibility of residential property to receive the homestead | ||||||
2 | exemption provided
by this Section by application, visual | ||||||
3 | inspection, questionnaire, or other
reasonable methods. The | ||||||
4 | determination shall be made in accordance with
guidelines | ||||||
5 | established by the Department. | ||||||
6 | The exemption under this Section is in addition to any | ||||||
7 | other homestead exemption provided in this Article 15.
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8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law.
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