Bill Text: IL HB6234 | 2015-2016 | 99th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that the Senior Citizens Assessment Freeze Homestead Exemption also applies to persons with a disability. Amends the State Mandates Act to make conforming changes. Effective immediately.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2016-04-12 - Added Chief Co-Sponsor Rep. John D. Anthony [HB6234 Detail]
Download: Illinois-2015-HB6234-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 State Mandates Act is amended by changing | ||||||||||||||||||||||||||||||||
5 | Section 8.28 as follows:
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6 | (30 ILCS 805/8.28)
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7 | Sec. 8.28. Exempt mandate. | ||||||||||||||||||||||||||||||||
8 | (a) Notwithstanding Sections 6 and 8 of this
Act, no | ||||||||||||||||||||||||||||||||
9 | reimbursement by the State is required for the implementation | ||||||||||||||||||||||||||||||||
10 | of
any mandate created by Public Act 93-654, 93-677, 93-679, | ||||||||||||||||||||||||||||||||
11 | 93-689, 93-734, 93-753, 93-910, 93-917, 93-1036, 93-1038, | ||||||||||||||||||||||||||||||||
12 | 93-1079, or 93-1090.
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13 | (b) Notwithstanding Sections 6 and 8 of this
Act, no | ||||||||||||||||||||||||||||||||
14 | reimbursement by the State is required for the implementation | ||||||||||||||||||||||||||||||||
15 | of
any mandate created by the Senior Citizens Assessment Freeze | ||||||||||||||||||||||||||||||||
16 | Homestead Exemption for Senior Citizens and Persons with a | ||||||||||||||||||||||||||||||||
17 | Disability under Section 15-172 of the Property Tax Code, the | ||||||||||||||||||||||||||||||||
18 | General Homestead Exemption under Section 15-175 of the | ||||||||||||||||||||||||||||||||
19 | Property Tax Code, the alternative General Homestead Exemption
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20 | under
Section 15-176 of the Property Tax Code, the Homestead | ||||||||||||||||||||||||||||||||
21 | Improvements Exemption under Section 15-180 of the Property Tax | ||||||||||||||||||||||||||||||||
22 | Code, and by Public Act 93-715. | ||||||||||||||||||||||||||||||||
23 | (Source: P.A. 95-331, eff. 8-21-07.)
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1 | Section 10. The Property Tax Code is amended by changing | ||||||
2 | Sections 9-275, 15-10, 15-172, and 15-175 as follows:
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3 | (35 ILCS 200/9-275) | ||||||
4 | Sec. 9-275. Erroneous homestead exemptions. | ||||||
5 | (a) For purposes of this Section: | ||||||
6 | "Erroneous homestead exemption" means a homestead | ||||||
7 | exemption that was granted for real property in a taxable year | ||||||
8 | if the property was not eligible for that exemption in that | ||||||
9 | taxable year. If the taxpayer receives an erroneous homestead | ||||||
10 | exemption under a single Section of this Code for the same | ||||||
11 | property in multiple years, that exemption is considered a | ||||||
12 | single erroneous homestead exemption for purposes of this | ||||||
13 | Section. However, if the taxpayer receives erroneous homestead | ||||||
14 | exemptions under multiple Sections of this Code for the same | ||||||
15 | property, or if the taxpayer receives erroneous homestead | ||||||
16 | exemptions under the same Section of this Code for multiple | ||||||
17 | properties, then each of those exemptions is considered a | ||||||
18 | separate erroneous homestead exemption for purposes of this | ||||||
19 | Section. | ||||||
20 | "Homestead exemption" means an exemption under Section | ||||||
21 | 15-165 (veterans with disabilities), 15-167 (returning | ||||||
22 | veterans), 15-168 (persons with disabilities), 15-169 | ||||||
23 | (standard homestead for veterans with disabilities), 15-170 | ||||||
24 | (senior citizens), 15-172 ( senior citizens assessment freeze |
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1 | for senior citizens and persons with a disability ), 15-175 | ||||||
2 | (general homestead), 15-176 (alternative general homestead), | ||||||
3 | or 15-177 (long-time occupant). | ||||||
4 | "Erroneous exemption principal amount" means the total | ||||||
5 | difference between the property taxes actually billed to a | ||||||
6 | property index number and the amount of property taxes that | ||||||
7 | would have been billed but for the erroneous exemption or | ||||||
8 | exemptions. | ||||||
9 | "Taxpayer" means the property owner or leasehold owner that | ||||||
10 | erroneously received a homestead exemption upon property. | ||||||
11 | (b) Notwithstanding any other provision of law, in counties | ||||||
12 | with 3,000,000 or more inhabitants, the chief county assessment | ||||||
13 | officer shall include the following information with each | ||||||
14 | assessment notice sent in a general assessment year: (1) a list | ||||||
15 | of each homestead exemption available under Article 15 of this | ||||||
16 | Code and a description of the eligibility criteria for that | ||||||
17 | exemption; (2) a list of each homestead exemption applied to | ||||||
18 | the property in the current assessment year; (3) information | ||||||
19 | regarding penalties and interest that may be incurred under | ||||||
20 | this Section if the taxpayer received an erroneous homestead | ||||||
21 | exemption in a previous taxable year; and (4) notice of the | ||||||
22 | 60-day grace period available under this subsection. If, within | ||||||
23 | 60 days after receiving his or her assessment notice, the | ||||||
24 | taxpayer notifies the chief county assessment officer that he | ||||||
25 | or she received an erroneous homestead exemption in a previous | ||||||
26 | taxable year, and if the taxpayer pays the erroneous exemption |
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1 | principal amount, plus interest as provided in subsection (f), | ||||||
2 | then the taxpayer shall not be liable for the penalties | ||||||
3 | provided in subsection (f) with respect to that exemption. | ||||||
4 | (c) In counties with 3,000,000 or more inhabitants, when | ||||||
5 | the chief county assessment officer determines that one or more | ||||||
6 | erroneous homestead exemptions was applied to the property, the | ||||||
7 | erroneous exemption principal amount, together with all | ||||||
8 | applicable interest and penalties as provided in subsections | ||||||
9 | (f) and (j), shall constitute a lien in the name of the People | ||||||
10 | of Cook County on the property receiving the erroneous | ||||||
11 | homestead exemption. Upon becoming aware of the existence of | ||||||
12 | one or more erroneous homestead exemptions, the chief county | ||||||
13 | assessment officer shall cause to be served, by both regular | ||||||
14 | mail and certified mail, a notice of discovery as set forth in | ||||||
15 | subsection (c-5). The chief county assessment officer in a | ||||||
16 | county with 3,000,000 or more inhabitants may cause a lien to | ||||||
17 | be recorded against property that (1) is located in the county | ||||||
18 | and (2) received one or more erroneous homestead exemptions if, | ||||||
19 | upon determination of the chief county assessment officer, the | ||||||
20 | taxpayer received: (A) one or 2 erroneous homestead exemptions | ||||||
21 | for real property, including at least one erroneous homestead | ||||||
22 | exemption granted for the property against which the lien is | ||||||
23 | sought, during any of the 3 collection years immediately prior | ||||||
24 | to the current collection year in which the notice of discovery | ||||||
25 | is served; or (B) 3 or more erroneous homestead exemptions for | ||||||
26 | real property, including at least one erroneous homestead |
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1 | exemption granted for the property against which the lien is | ||||||
2 | sought, during any of the 6 collection years immediately prior | ||||||
3 | to the current collection year in which the notice of discovery | ||||||
4 | is served. Prior to recording the lien against the property, | ||||||
5 | the chief county assessment officer shall cause to be served, | ||||||
6 | by both regular mail and certified mail, return receipt | ||||||
7 | requested, on the person to whom the most recent tax bill was | ||||||
8 | mailed and the owner of record, a notice of intent to record a | ||||||
9 | lien against the property. The chief county assessment officer | ||||||
10 | shall cause the notice of intent to record a lien to be served | ||||||
11 | within 3 years from the date on which the notice of discovery | ||||||
12 | was served. | ||||||
13 | (c-5) The notice of discovery described in subsection (c) | ||||||
14 | shall: (1) identify, by property index number, the property for | ||||||
15 | which the chief county assessment officer has knowledge | ||||||
16 | indicating the existence of an erroneous homestead exemption; | ||||||
17 | (2) set forth the taxpayer's liability for principal, interest, | ||||||
18 | penalties, and administrative costs including, but not limited | ||||||
19 | to, recording fees described in subsection (f); (3) inform the | ||||||
20 | taxpayer that he or she will be served with a notice of intent | ||||||
21 | to record a lien within 3 years from the date of service of the | ||||||
22 | notice of discovery; and (4) inform the taxpayer that he or she | ||||||
23 | may pay the outstanding amount, plus interest, penalties, and | ||||||
24 | administrative costs at any time prior to being served with the | ||||||
25 | notice of intent to record a lien or within 30 days after the | ||||||
26 | notice of intent to record a lien is served. |
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1 | (d) The notice of intent to record a lien described in | ||||||
2 | subsection (c) shall: (1) identify, by property index number, | ||||||
3 | the property against which the lien is being sought; (2) | ||||||
4 | identify each specific homestead exemption that was | ||||||
5 | erroneously granted and the year or years in which each | ||||||
6 | exemption was granted; (3) set forth the erroneous exemption | ||||||
7 | principal amount due and the interest amount and any penalty | ||||||
8 | and administrative costs due; (4) inform the taxpayer that he | ||||||
9 | or she may request a hearing within 30 days after service and | ||||||
10 | may appeal the hearing officer's ruling to the circuit court; | ||||||
11 | (5) inform the taxpayer that he or she may pay the erroneous | ||||||
12 | exemption principal amount, plus interest and penalties, | ||||||
13 | within 30 days after service; and (6) inform the taxpayer that, | ||||||
14 | if the lien is recorded against the property, the amount of the | ||||||
15 | lien will be adjusted to include the applicable recording fee | ||||||
16 | and that fees for recording a release of the lien shall be | ||||||
17 | incurred by the taxpayer. A lien shall not be filed pursuant to | ||||||
18 | this Section if the taxpayer pays the erroneous exemption | ||||||
19 | principal amount, plus penalties and interest, within 30 days | ||||||
20 | of service of the notice of intent to record a lien. | ||||||
21 | (e) The notice of intent to record a lien shall also | ||||||
22 | include a form that the taxpayer may return to the chief county | ||||||
23 | assessment officer to request a hearing. The taxpayer may | ||||||
24 | request a hearing by returning the form within 30 days after | ||||||
25 | service. The hearing shall be held within 90 days after the | ||||||
26 | taxpayer is served. The chief county assessment officer shall |
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1 | promulgate rules of service and procedure for the hearing. The | ||||||
2 | chief county assessment officer must generally follow rules of | ||||||
3 | evidence and practices that prevail in the county circuit | ||||||
4 | courts, but, because of the nature of these proceedings, the | ||||||
5 | chief county assessment officer is not bound by those rules in | ||||||
6 | all particulars. The chief county assessment officer shall | ||||||
7 | appoint a hearing officer to oversee the hearing. The taxpayer | ||||||
8 | shall be allowed to present evidence to the hearing officer at | ||||||
9 | the hearing. After taking into consideration all the relevant | ||||||
10 | testimony and evidence, the hearing officer shall make an | ||||||
11 | administrative decision on whether the taxpayer was | ||||||
12 | erroneously granted a homestead exemption for the taxable year | ||||||
13 | in question. The taxpayer may appeal the hearing officer's | ||||||
14 | ruling to the circuit court of the county where the property is | ||||||
15 | located as a final administrative decision under the | ||||||
16 | Administrative Review Law. | ||||||
17 | (f) A lien against the property imposed under this Section | ||||||
18 | shall be filed with the county recorder of deeds, but may not | ||||||
19 | be filed sooner than 60 days after the notice of intent to | ||||||
20 | record a lien was delivered to the taxpayer if the taxpayer | ||||||
21 | does not request a hearing, or until the conclusion of the | ||||||
22 | hearing and all appeals if the taxpayer does request a hearing. | ||||||
23 | If a lien is filed pursuant to this Section and the taxpayer | ||||||
24 | received one or 2 erroneous homestead exemptions during any of | ||||||
25 | the 3 collection years immediately prior to the current | ||||||
26 | collection year in which the notice of discovery is served, |
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1 | then the erroneous exemption principal amount, plus 10% | ||||||
2 | interest per annum or portion thereof from the date the | ||||||
3 | erroneous exemption principal amount would have become due if | ||||||
4 | properly included in the tax bill, shall be charged against the | ||||||
5 | property by the chief county assessment officer. However, if a | ||||||
6 | lien is filed pursuant to this Section and the taxpayer | ||||||
7 | received 3 or more erroneous homestead exemptions during any of | ||||||
8 | the 6 collection years immediately prior to the current | ||||||
9 | collection year in which the notice of discovery is served, the | ||||||
10 | erroneous exemption principal amount, plus a penalty of 50% of | ||||||
11 | the total amount of the erroneous exemption principal amount | ||||||
12 | for that property and 10% interest per annum or portion thereof | ||||||
13 | from the date the erroneous exemption principal amount would | ||||||
14 | have become due if properly included in the tax bill, shall be | ||||||
15 | charged against the property by the chief county assessment | ||||||
16 | officer. If a lien is filed pursuant to this Section, the | ||||||
17 | taxpayer shall not be liable for interest that accrues between | ||||||
18 | the date the notice of discovery is served and the date the | ||||||
19 | lien is filed. Before recording the lien with the county | ||||||
20 | recorder of deeds, the chief county assessment officer shall | ||||||
21 | adjust the amount of the lien to add administrative costs, | ||||||
22 | including but not limited to the applicable recording fee, to | ||||||
23 | the total lien amount. | ||||||
24 | (g) If a person received an erroneous homestead exemption | ||||||
25 | under Section 15-170 and: (1) the person was the spouse, child, | ||||||
26 | grandchild, brother, sister, niece, or nephew of the previous |
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1 | taxpayer; and (2) the person received the property by bequest | ||||||
2 | or inheritance; then the person is not liable for the penalties | ||||||
3 | imposed under this Section for any year or years during which | ||||||
4 | the chief county assessment officer did not require an annual | ||||||
5 | application for the exemption. However, that person is | ||||||
6 | responsible for any interest owed under subsection (f). | ||||||
7 | (h) If the erroneous homestead exemption was granted as a | ||||||
8 | result of a clerical error or omission on the part of the chief | ||||||
9 | county assessment officer, and if the taxpayer has paid the tax | ||||||
10 | bills as received for the year in which the error occurred, | ||||||
11 | then the interest and penalties authorized by this Section with | ||||||
12 | respect to that homestead exemption shall not be chargeable to | ||||||
13 | the taxpayer. However, nothing in this Section shall prevent | ||||||
14 | the collection of the erroneous exemption principal amount due | ||||||
15 | and owing. | ||||||
16 | (i) A lien under this Section is not valid as to (1) any | ||||||
17 | bona fide purchaser for value without notice of the erroneous | ||||||
18 | homestead exemption whose rights in and to the underlying | ||||||
19 | parcel arose after the erroneous homestead exemption was | ||||||
20 | granted but before the filing of the notice of lien; or (2) any | ||||||
21 | mortgagee, judgment creditor, or other lienor whose rights in | ||||||
22 | and to the underlying parcel arose before the filing of the | ||||||
23 | notice of lien. A title insurance policy for the property that | ||||||
24 | is issued by a title company licensed to do business in the | ||||||
25 | State showing that the property is free and clear of any liens | ||||||
26 | imposed under this Section shall be prima facie evidence that |
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1 | the taxpayer is without notice of the erroneous homestead | ||||||
2 | exemption. Nothing in this Section shall be deemed to impair | ||||||
3 | the rights of subsequent creditors and subsequent purchasers | ||||||
4 | under Section 30 of the Conveyances Act. | ||||||
5 | (j) When a lien is filed against the property pursuant to | ||||||
6 | this Section, the chief county assessment officer shall mail a | ||||||
7 | copy of the lien to the person to whom the most recent tax bill | ||||||
8 | was mailed and to the owner of record, and the outstanding | ||||||
9 | liability created by such a lien is due and payable within 30 | ||||||
10 | days after the mailing of the lien by the chief county | ||||||
11 | assessment officer. This liability is deemed delinquent and | ||||||
12 | shall bear interest beginning on the day after the due date at | ||||||
13 | a rate of 1.5% per month or portion thereof. Payment shall be | ||||||
14 | made to the county treasurer. Upon receipt of the full amount | ||||||
15 | due, as determined by the chief county assessment officer, the | ||||||
16 | county treasurer shall distribute the amount paid as provided | ||||||
17 | in subsection (k). Upon presentment by the taxpayer to the | ||||||
18 | chief county assessment officer of proof of payment of the | ||||||
19 | total liability, the chief county assessment officer shall | ||||||
20 | provide in reasonable form a release of the lien. The release | ||||||
21 | of the lien provided shall clearly inform the taxpayer that it | ||||||
22 | is the responsibility of the taxpayer to record the lien | ||||||
23 | release form with the county recorder of deeds and to pay any | ||||||
24 | applicable recording fees. | ||||||
25 | (k) The county treasurer shall pay collected erroneous | ||||||
26 | exemption principal amounts, pro rata, to the taxing districts, |
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1 | or their legal successors, that levied upon the subject | ||||||
2 | property in the taxable year or years for which the erroneous | ||||||
3 | homestead exemptions were granted, except as set forth in this | ||||||
4 | Section. The county treasurer shall deposit collected | ||||||
5 | penalties and interest into a special fund established by the | ||||||
6 | county treasurer to offset the costs of administration of the | ||||||
7 | provisions of this Section by the chief county assessment | ||||||
8 | officer's office, as appropriated by the county board. If the | ||||||
9 | costs of administration of this Section exceed the amount of | ||||||
10 | interest and penalties collected in the special fund, the chief | ||||||
11 | county assessor shall be reimbursed by each taxing district or | ||||||
12 | their legal successors for those costs. Such costs shall be | ||||||
13 | paid out of the funds collected by the county treasurer on | ||||||
14 | behalf of each taxing district pursuant to this Section. | ||||||
15 | (l) The chief county assessment officer in a county with | ||||||
16 | 3,000,000 or more inhabitants shall establish an amnesty period | ||||||
17 | for all taxpayers owing any tax due to an erroneous homestead | ||||||
18 | exemption granted in a tax year prior to the 2013 tax year. The | ||||||
19 | amnesty period shall begin on the effective date of this | ||||||
20 | amendatory Act of the 98th General Assembly and shall run | ||||||
21 | through December 31, 2013. If, during the amnesty period, the | ||||||
22 | taxpayer pays the entire arrearage of taxes due for tax years | ||||||
23 | prior to 2013, the county clerk shall abate and not seek to | ||||||
24 | collect any interest or penalties that may be applicable and | ||||||
25 | shall not seek civil or criminal prosecution for any taxpayer | ||||||
26 | for tax years prior to 2013. Failure to pay all such taxes due |
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1 | during the amnesty period established under this Section shall | ||||||
2 | invalidate the amnesty period for that taxpayer. | ||||||
3 | The chief county assessment officer in a county with | ||||||
4 | 3,000,000 or more inhabitants shall (i) mail notice of the | ||||||
5 | amnesty period with the tax bills for the second installment of | ||||||
6 | taxes for the 2012 assessment year and (ii) as soon as possible | ||||||
7 | after the effective date of this amendatory Act of the 98th | ||||||
8 | General Assembly, publish notice of the amnesty period in a | ||||||
9 | newspaper of general circulation in the county. Notices shall | ||||||
10 | include information on the amnesty period, its purpose, and the | ||||||
11 | method by which to make payment. | ||||||
12 | Taxpayers who are a party to any criminal investigation or | ||||||
13 | to any civil or criminal litigation that is pending in any | ||||||
14 | circuit court or appellate court, or in the Supreme Court of | ||||||
15 | this State, for nonpayment, delinquency, or fraud in relation | ||||||
16 | to any property tax imposed by any taxing district located in | ||||||
17 | the State on the effective date of this amendatory Act of the | ||||||
18 | 98th General Assembly may not take advantage of the amnesty | ||||||
19 | period. | ||||||
20 | A taxpayer who has claimed 3 or more homestead exemptions | ||||||
21 | in error shall not be eligible for the amnesty period | ||||||
22 | established under this subsection.
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23 | (Source: P.A. 98-93, eff. 7-16-13; 98-756, eff. 7-16-14; | ||||||
24 | 98-811, eff. 1-1-15; 98-1143, eff. 1-1-15; 99-143, eff. | ||||||
25 | 7-27-15.)
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1 | (35 ILCS 200/15-10)
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2 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
3 | (a) All property
granted an exemption by the Department | ||||||
4 | pursuant to the requirements of
Section 15-5 and
described in | ||||||
5 | the Sections following Section 15-30 and preceding Section | ||||||
6 | 16-5,
to the extent therein limited, is exempt from taxation.
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7 | In order to maintain that exempt status, the titleholder or the | ||||||
8 | owner of the
beneficial interest of any property
that
is exempt | ||||||
9 | must file with the chief county assessment
officer, on or | ||||||
10 | before January 31 of each year (May 31 in the case of property
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11 | exempted by Section 15-170), an affidavit stating whether there | ||||||
12 | has been any
change in the ownership or use of the property, | ||||||
13 | the status of the
owner-resident, the satisfaction by a | ||||||
14 | relevant hospital entity of the condition for an exemption | ||||||
15 | under Section 15-86, or that a veteran with a disability who | ||||||
16 | qualifies under Section 15-165
owned and used the property as | ||||||
17 | of January 1 of that year.
The nature of any
change shall be | ||||||
18 | stated in the affidavit. Failure to file an affidavit shall,
in | ||||||
19 | the discretion of the assessment officer, constitute cause to | ||||||
20 | terminate the
exemption of that property, notwithstanding any | ||||||
21 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
22 | parcels within a county may file a single
annual affidavit in | ||||||
23 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
24 | upon request, shall furnish an affidavit form to the owners, in | ||||||
25 | which
the owner may state whether there has been any change in | ||||||
26 | the ownership or use
of the property or status of the owner or |
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1 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
2 | exempt parcels shall list all the properties
giving the same | ||||||
3 | information for each parcel as required of owners who file
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4 | individual affidavits.
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5 | (b) However, titleholders or owners of the beneficial | ||||||
6 | interest in any property
exempted under any of the following | ||||||
7 | provisions are not required to
submit an annual filing under | ||||||
8 | this Section:
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9 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
10 | than 3,000,000
inhabitants and owned by a not-for-profit
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11 | organization.
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12 | (2) Section 15-40.
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13 | (3) Section 15-50 (United States property).
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14 | (c) If there is a change in use or ownership, however, | ||||||
15 | notice must be filed
pursuant to Section 15-20.
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16 | (d) An application for homestead exemptions shall be filed | ||||||
17 | as provided in
Section 15-170 (senior citizens homestead | ||||||
18 | exemption), Section 15-172 ( senior
citizens assessment freeze | ||||||
19 | homestead exemption for senior citizens and persons with a | ||||||
20 | disability ), and Sections
15-175 (general homestead | ||||||
21 | exemption), 15-176
(general alternative
homestead exemption), | ||||||
22 | and 15-177 (long-time occupant homestead exemption), | ||||||
23 | respectively.
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24 | (e) For purposes of determining satisfaction of the | ||||||
25 | condition for an exemption under Section 15-86: | ||||||
26 | (1) The "year for which exemption is sought" is the |
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1 | year prior to the year in which the affidavit is due. | ||||||
2 | (2) The "hospital year" is the fiscal year of the | ||||||
3 | relevant hospital entity, or the fiscal year of one of the | ||||||
4 | hospitals in the hospital system if the relevant hospital | ||||||
5 | entity is a hospital system with members with different | ||||||
6 | fiscal years, that ends in the year prior to the year in | ||||||
7 | which the affidavit is due. However, if that fiscal year | ||||||
8 | ends 3 months or less before the date on which the | ||||||
9 | affidavit is due, the relevant hospital entity shall file | ||||||
10 | an interim affidavit based on the currently available | ||||||
11 | information, and shall file a supplemental affidavit | ||||||
12 | within 90 days of date on which the application was due, if | ||||||
13 | the information in the relevant hospital entity's audited | ||||||
14 | financial statements changes the interim affidavit's | ||||||
15 | statement concerning the entity's compliance with the | ||||||
16 | calculation required by Section 15-86. | ||||||
17 | (3) The affidavit shall be accompanied by an exhibit | ||||||
18 | prepared by the relevant hospital entity showing (A) the | ||||||
19 | value of the relevant hospital entity's services and | ||||||
20 | activities, if any, under items (1) through (7) of | ||||||
21 | subsection (e) of Section 15-86, stated separately for each | ||||||
22 | item, and (B) the value relating to the relevant hospital | ||||||
23 | entity's estimated property tax liability under paragraphs | ||||||
24 | (A), (B), and (C) of item (1) of subsection (g) of Section | ||||||
25 | 15-86; under paragraphs (A), (B), and (C) of item (2) of | ||||||
26 | subsection (g) of Section 15-86; and under item (3) of |
| |||||||
| |||||||
1 | subsection (g) of Section 15-86. | ||||||
2 | (Source: P.A. 99-143, eff. 7-27-15.)
| ||||||
3 | (35 ILCS 200/15-172)
| ||||||
4 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
5 | Exemption for Senior Citizens and Persons with a Disability .
| ||||||
6 | (a) This Section may be cited as the Senior Citizens | ||||||
7 | Assessment
Freeze Homestead Exemption for Senior Citizens and | ||||||
8 | Persons with a Disability .
| ||||||
9 | (b) As used in this Section:
| ||||||
10 | "Applicant" means an individual who has filed an | ||||||
11 | application under this
Section.
| ||||||
12 | "Base amount" means the base year equalized assessed value | ||||||
13 | of the residence
plus the first year's equalized assessed value | ||||||
14 | of any added improvements which
increased the assessed value of | ||||||
15 | the residence after the base year.
| ||||||
16 | "Base year" means the taxable year prior to the taxable | ||||||
17 | year for which the
applicant first qualifies and applies for | ||||||
18 | the exemption provided that in the
prior taxable year the | ||||||
19 | property was improved with a permanent structure that
was | ||||||
20 | occupied as a residence by the applicant who was liable for | ||||||
21 | paying real
property taxes on the property and who was either | ||||||
22 | (i) an owner of record of the
property or had legal or | ||||||
23 | equitable interest in the property as evidenced by a
written | ||||||
24 | instrument or (ii) had a legal or equitable interest as a | ||||||
25 | lessee in the
parcel of property that was single family |
| |||||||
| |||||||
1 | residence.
If in any subsequent taxable year for which the | ||||||
2 | applicant applies and
qualifies for the exemption the equalized | ||||||
3 | assessed value of the residence is
less than the equalized | ||||||
4 | assessed value in the existing base year
(provided that such | ||||||
5 | equalized assessed value is not
based
on an
assessed value that | ||||||
6 | results from a temporary irregularity in the property that
| ||||||
7 | reduces the
assessed value for one or more taxable years), then | ||||||
8 | that
subsequent taxable year shall become the base year until a | ||||||
9 | new base year is
established under the terms of this paragraph. | ||||||
10 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
11 | shall review (i) all taxable years for which
the
applicant | ||||||
12 | applied and qualified for the exemption and (ii) the existing | ||||||
13 | base
year.
The assessment officer shall select as the new base | ||||||
14 | year the year with the
lowest equalized assessed value.
An | ||||||
15 | equalized assessed value that is based on an assessed value | ||||||
16 | that results
from a
temporary irregularity in the property that | ||||||
17 | reduces the assessed value for one
or more
taxable years shall | ||||||
18 | not be considered the lowest equalized assessed value.
The | ||||||
19 | selected year shall be the base year for
taxable year 1999 and | ||||||
20 | thereafter until a new base year is established under the
terms | ||||||
21 | of this paragraph.
| ||||||
22 | "Chief County Assessment Officer" means the County | ||||||
23 | Assessor or Supervisor of
Assessments of the county in which | ||||||
24 | the property is located.
| ||||||
25 | "Equalized assessed value" means the assessed value as | ||||||
26 | equalized by the
Illinois Department of Revenue.
|
| |||||||
| |||||||
1 | "Household" means the applicant, the spouse of the | ||||||
2 | applicant, and all persons
using the residence of the applicant | ||||||
3 | as their principal place of residence.
| ||||||
4 | "Household income" means the combined income of the members | ||||||
5 | of a household
for the calendar year preceding the taxable | ||||||
6 | year.
| ||||||
7 | "Income" has the same meaning as provided in Section 3.07 | ||||||
8 | of the Senior
Citizens and Persons with Disabilities Property | ||||||
9 | Tax Relief
Act, except that, beginning in assessment year 2001, | ||||||
10 | "income" does not
include veteran's benefits.
| ||||||
11 | "Internal Revenue Code of 1986" means the United States | ||||||
12 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
13 | relating to federal income taxes in effect
for the year | ||||||
14 | preceding the taxable year.
| ||||||
15 | "Life care facility that qualifies as a cooperative" means | ||||||
16 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
17 | Act.
| ||||||
18 | "Maximum income limitation" means: | ||||||
19 | (1) $35,000 prior
to taxable year 1999; | ||||||
20 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
21 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
22 | (4) $50,000 in taxable years 2006 and 2007; and | ||||||
23 | (5) $55,000 in taxable year 2008 and thereafter.
| ||||||
24 | "Person with a disability" means a person unable to
engage | ||||||
25 | in any substantial gainful activity by reason of a medically
| ||||||
26 | determinable physical
or mental impairment that (i) can be |
| |||||||
| |||||||
1 | expected to result in death or (ii) has
lasted or can be
| ||||||
2 | expected to last for a continuous period of not less than 12 | ||||||
3 | months. Persons with a disability
applying for the exemption | ||||||
4 | under this Section must submit proof of the
disability in the
| ||||||
5 | manner prescribed by the chief county assessment officer. Proof | ||||||
6 | that an
applicant is
eligible to receive disability benefits | ||||||
7 | under the federal Social Security Act
constitutes
proof of | ||||||
8 | disability for purposes of this Section. Issuance of an | ||||||
9 | Illinois Person with a Disability Identification Card to the | ||||||
10 | applicant stating that the possessor is under a
Class 2 | ||||||
11 | disability,
as defined in Section 4A of the Illinois | ||||||
12 | Identification Card Act, constitutes
proof that the
person is a | ||||||
13 | person with a disability for purposes of this Section. | ||||||
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 (1) taxable year 1994 for senior citizens | ||||||
2 | and (2) taxable year 2016 for persons with a disability, an , a | ||||||
3 | senior citizens assessment freeze
homestead exemption is | ||||||
4 | granted for real property that is improved with a
permanent | ||||||
5 | structure that is occupied as a residence by an applicant who | ||||||
6 | (i) is
65 years of age or older or is a person with a disability | ||||||
7 | during the taxable year, (ii) has a household income that does | ||||||
8 | not exceed the maximum income limitation, (iii) is liable for | ||||||
9 | paying real property taxes on
the
property, and (iv) is an | ||||||
10 | owner of record of the property or has a legal or
equitable | ||||||
11 | interest in the property as evidenced by a written instrument. | ||||||
12 | This
homestead exemption shall also apply to a leasehold | ||||||
13 | interest in a parcel of
property improved with a permanent | ||||||
14 | structure that is a single family residence
that is occupied as | ||||||
15 | a residence by a person who (i) is 65 years of age or older or | ||||||
16 | is a person with a disability
during the taxable year, (ii) has | ||||||
17 | a household income that does not exceed the maximum income | ||||||
18 | limitation,
(iii)
has a legal or equitable ownership interest | ||||||
19 | in the property as lessee, and (iv)
is liable for the payment | ||||||
20 | of real property taxes on that property.
| ||||||
21 | In counties of 3,000,000 or more inhabitants, the amount of | ||||||
22 | the exemption for all taxable years is the equalized assessed | ||||||
23 | value of the
residence in the taxable year for which | ||||||
24 | application is made minus the base
amount. In all other | ||||||
25 | counties, the amount of the exemption is as follows: (i) | ||||||
26 | through taxable year 2005 and for taxable year 2007 and |
| |||||||
| |||||||
1 | thereafter, the amount of this exemption shall be the equalized | ||||||
2 | assessed value of the
residence in the taxable year for which | ||||||
3 | application is made minus the base
amount; and (ii) for
taxable | ||||||
4 | year 2006, the amount of the exemption is as follows:
| ||||||
5 | (1) For an applicant who has a household income of | ||||||
6 | $45,000 or less, the amount of the exemption is the | ||||||
7 | equalized assessed value of the
residence in the taxable | ||||||
8 | year for which application is made minus the base
amount. | ||||||
9 | (2) For an applicant who has a household income | ||||||
10 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
11 | the exemption is (i) the equalized assessed value of the
| ||||||
12 | residence in the taxable year for which application is made | ||||||
13 | minus the base
amount (ii) multiplied by 0.8. | ||||||
14 | (3) For an applicant who has a household income | ||||||
15 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
16 | the exemption is (i) the equalized assessed value of the
| ||||||
17 | residence in the taxable year for which application is made | ||||||
18 | minus the base
amount (ii) multiplied by 0.6. | ||||||
19 | (4) For an applicant who has a household income | ||||||
20 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
21 | the exemption is (i) the equalized assessed value of the
| ||||||
22 | residence in the taxable year for which application is made | ||||||
23 | minus the base
amount (ii) multiplied by 0.4. | ||||||
24 | (5) For an applicant who has a household income | ||||||
25 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
26 | the exemption is (i) the equalized assessed value of the
|
| |||||||
| |||||||
1 | residence in the taxable year for which application is made | ||||||
2 | minus the base
amount (ii) multiplied by 0.2.
| ||||||
3 | When the applicant is a surviving spouse of an applicant | ||||||
4 | for a prior year for
the same residence for which an exemption | ||||||
5 | under this Section has been granted,
the base year and base | ||||||
6 | amount for that residence are the same as for the
applicant for | ||||||
7 | the prior year.
| ||||||
8 | Each year at the time the assessment books are certified to | ||||||
9 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
10 | give to the County Clerk a list
of the assessed values of | ||||||
11 | improvements on each parcel qualifying for this
exemption that | ||||||
12 | were added after the base year for this parcel and that
| ||||||
13 | increased the assessed value of the property.
| ||||||
14 | In the case of land improved with an apartment building | ||||||
15 | owned and operated as
a cooperative or a building that is a | ||||||
16 | life care facility that qualifies as a
cooperative, the maximum | ||||||
17 | reduction from the equalized assessed value of the
property is | ||||||
18 | limited to the sum of the reductions calculated for each unit
| ||||||
19 | occupied as a residence by a person or persons (i) 65 years of | ||||||
20 | age or older or with a disability , (ii) with a
household income | ||||||
21 | that does not exceed the maximum income limitation, (iii) who | ||||||
22 | is liable, by contract with the
owner
or owners of record, for | ||||||
23 | paying real property taxes on the property, and (iv) who is
an | ||||||
24 | owner of record of a legal or equitable interest in the | ||||||
25 | cooperative
apartment building, other than a leasehold | ||||||
26 | interest. In the instance of a
cooperative where a homestead |
| |||||||
| |||||||
1 | exemption has been granted under this Section,
the cooperative | ||||||
2 | association or its management firm shall credit the savings
| ||||||
3 | resulting from that exemption only to the apportioned tax | ||||||
4 | liability of the
owner who qualified for the exemption. Any | ||||||
5 | person who willfully refuses to
credit that savings to an owner | ||||||
6 | who qualifies for the exemption is guilty of a
Class B | ||||||
7 | misdemeanor.
| ||||||
8 | When a homestead exemption has been granted under this | ||||||
9 | Section and an
applicant then becomes a resident of a facility | ||||||
10 | licensed under the Assisted Living and Shared Housing Act, the | ||||||
11 | Nursing Home
Care Act, the Specialized Mental Health | ||||||
12 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
13 | the MC/DD Act, the exemption shall be granted in subsequent | ||||||
14 | years so long as the
residence (i) continues to be occupied by | ||||||
15 | the qualified applicant's spouse or
(ii) if remaining | ||||||
16 | unoccupied, is still owned by the qualified applicant for the
| ||||||
17 | homestead exemption.
| ||||||
18 | Beginning January 1, 1997 for senior citizens and January | ||||||
19 | 1, 2016 for persons with a disability , when an individual dies | ||||||
20 | who would have qualified
for an exemption under this Section, | ||||||
21 | and the surviving spouse does not
independently qualify for | ||||||
22 | this exemption because of age or nondisability , the exemption | ||||||
23 | under
this Section shall be granted to the surviving spouse for | ||||||
24 | the taxable year
preceding and the taxable
year of the death, | ||||||
25 | provided that, except for age or nondisability , the surviving | ||||||
26 | spouse meets
all
other qualifications for the granting of this |
| |||||||
| |||||||
1 | exemption for those years.
| ||||||
2 | When married persons maintain separate residences, the | ||||||
3 | exemption provided for
in this Section may be claimed by only | ||||||
4 | one of such persons and for only one
residence.
| ||||||
5 | For taxable year 1994 only, in counties having less than | ||||||
6 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
7 | submit an application by
February 15, 1995 to the Chief County | ||||||
8 | Assessment Officer
of the county in which the property is | ||||||
9 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
10 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
11 | the exemption, a person
may submit an application to the Chief | ||||||
12 | County
Assessment Officer of the county in which the property | ||||||
13 | is located during such
period as may be specified by the Chief | ||||||
14 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
15 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
16 | give notice of the application period by mail or by | ||||||
17 | publication. In
counties having less than 3,000,000 | ||||||
18 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
19 | to receive the exemption, a person
shall
submit an
application | ||||||
20 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
21 | Officer of the county in which the property is located. A | ||||||
22 | county may, by
ordinance, establish a date for submission of | ||||||
23 | applications that is
different than
July 1.
The applicant shall | ||||||
24 | submit with the
application an affidavit of the applicant's | ||||||
25 | total household income, age,
marital status (and if married the | ||||||
26 | name and address of the applicant's spouse,
if known), |
| |||||||
| |||||||
1 | disability (if applying for the exemption as a person with a | ||||||
2 | disability), and principal dwelling place of members of the | ||||||
3 | household on January
1 of the taxable year. The Department | ||||||
4 | shall establish, by rule, a method for
verifying the accuracy | ||||||
5 | of affidavits filed by applicants under this Section, and the | ||||||
6 | Chief County Assessment Officer may conduct audits of any | ||||||
7 | taxpayer claiming an exemption under this Section to verify | ||||||
8 | that the taxpayer is eligible to receive the exemption. Each | ||||||
9 | application shall contain or be verified by a written | ||||||
10 | declaration that it is made under the penalties of perjury. A | ||||||
11 | taxpayer's signing a fraudulent application under this Act is | ||||||
12 | perjury, as defined in Section 32-2 of the Criminal Code of | ||||||
13 | 2012.
The applications shall be clearly marked as applications | ||||||
14 | for the Senior
Citizens Assessment Freeze Homestead Exemption | ||||||
15 | for Senior Citizens and Persons with a Disability and must | ||||||
16 | contain a notice that any taxpayer who receives the exemption | ||||||
17 | is subject to an audit by the Chief County Assessment Officer.
| ||||||
18 | Notwithstanding any other provision to the contrary, in | ||||||
19 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
20 | applicant fails
to file the application required by this | ||||||
21 | Section in a timely manner and this
failure to file is due to a | ||||||
22 | mental or physical condition sufficiently severe so
as to | ||||||
23 | render the applicant incapable of filing the application in a | ||||||
24 | timely
manner, the Chief County Assessment Officer may extend | ||||||
25 | the filing deadline for
a period of 30 days after the applicant | ||||||
26 | regains the capability to file the
application, but in no case |
| |||||||
| |||||||
1 | may the filing deadline be extended beyond 3
months of the | ||||||
2 | original filing deadline. In order to receive the extension
| ||||||
3 | provided in this paragraph, the applicant shall provide the | ||||||
4 | Chief County
Assessment Officer with a signed statement from | ||||||
5 | the applicant's physician
stating the nature and extent of the | ||||||
6 | condition, that, in the
physician's opinion, the condition was | ||||||
7 | so severe that it rendered the applicant
incapable of filing | ||||||
8 | the application in a timely manner, and the date on which
the | ||||||
9 | applicant regained the capability to file the application.
| ||||||
10 | Beginning January 1, 1998, notwithstanding any other | ||||||
11 | provision to the
contrary, in counties having fewer than | ||||||
12 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
13 | application required by this Section in a timely manner and
| ||||||
14 | this failure to file is due to a mental or physical condition | ||||||
15 | sufficiently
severe so as to render the applicant incapable of | ||||||
16 | filing the application in a
timely manner, the Chief County | ||||||
17 | Assessment Officer may extend the filing
deadline for a period | ||||||
18 | of 3 months. In order to receive the extension provided
in this | ||||||
19 | paragraph, the applicant shall provide the Chief County | ||||||
20 | Assessment
Officer with a signed statement from the applicant's | ||||||
21 | physician stating the
nature and extent of the condition, and | ||||||
22 | that, in the physician's opinion, the
condition was so severe | ||||||
23 | that it rendered the applicant incapable of filing the
| ||||||
24 | application in a timely manner.
| ||||||
25 | In counties having less than 3,000,000 inhabitants, if an | ||||||
26 | applicant was
denied an exemption in taxable year 1994 and the |
| |||||||
| |||||||
1 | denial occurred due to an
error on the part of an assessment
| ||||||
2 | official, or his or her agent or employee, then beginning in | ||||||
3 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
4 | determining the amount of the exemption,
shall be 1993 rather | ||||||
5 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
6 | exemption shall also include an amount equal to (i) the amount | ||||||
7 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
8 | as a result of using
1994, rather than 1993, as the base year, | ||||||
9 | (ii) the amount of any exemption
denied to the applicant in | ||||||
10 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
11 | as the base year, and (iii) the amount of the exemption | ||||||
12 | erroneously
denied for taxable year 1994.
| ||||||
13 | For purposes of this Section, a person who will be 65 years | ||||||
14 | of age during the
current taxable year or is a person with a | ||||||
15 | disability during the taxable year shall be eligible to apply | ||||||
16 | for the homestead exemption
during that taxable year. | ||||||
17 | Application shall be made during the application
period in | ||||||
18 | effect for the county of his or her residence.
| ||||||
19 | The Chief County Assessment Officer may determine the | ||||||
20 | eligibility of a life
care facility that qualifies as a | ||||||
21 | cooperative to receive the benefits
provided by this Section by | ||||||
22 | use of an affidavit, application, visual
inspection, | ||||||
23 | questionnaire, or other reasonable method in order to insure | ||||||
24 | that
the tax savings resulting from the exemption are credited | ||||||
25 | by the management
firm to the apportioned tax liability of each | ||||||
26 | qualifying resident. The Chief
County Assessment Officer may |
| |||||||
| |||||||
1 | request reasonable proof that the management firm
has so | ||||||
2 | credited that exemption.
| ||||||
3 | Except as provided in this Section, all information | ||||||
4 | received by the chief
county assessment officer or the | ||||||
5 | Department from applications filed under this
Section, or from | ||||||
6 | any investigation conducted under the provisions of this
| ||||||
7 | Section, shall be confidential, except for official purposes or
| ||||||
8 | pursuant to official procedures for collection of any State or | ||||||
9 | local tax or
enforcement of any civil or criminal penalty or | ||||||
10 | sanction imposed by this Act or
by any statute or ordinance | ||||||
11 | imposing a State or local tax. Any person who
divulges any such | ||||||
12 | information in any manner, except in accordance with a proper
| ||||||
13 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
14 | Nothing contained in this Section shall prevent the | ||||||
15 | Director or chief county
assessment officer from publishing or | ||||||
16 | making available reasonable statistics
concerning the | ||||||
17 | operation of the exemption contained in this Section in which
| ||||||
18 | the contents of claims are grouped into aggregates in such a | ||||||
19 | way that
information contained in any individual claim shall | ||||||
20 | not be disclosed.
| ||||||
21 | (d) Each Chief County Assessment Officer shall annually | ||||||
22 | publish a notice
of availability of the exemption provided | ||||||
23 | under this Section. The notice
shall be published at least 60 | ||||||
24 | days but no more than 75 days prior to the date
on which the | ||||||
25 | application must be submitted to the Chief County Assessment
| ||||||
26 | Officer of the county in which the property is located. The |
| |||||||
| |||||||
1 | notice shall
appear in a newspaper of general circulation in | ||||||
2 | the county.
| ||||||
3 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
4 | no reimbursement by the State is required for the | ||||||
5 | implementation of any mandate created by this Section.
| ||||||
6 | (Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15; | ||||||
7 | 99-180, eff. 7-29-15; revised 10-21-15.)
| ||||||
8 | (35 ILCS 200/15-175)
| ||||||
9 | Sec. 15-175. General homestead exemption. | ||||||
10 | (a) Except as provided in Sections 15-176 and 15-177, | ||||||
11 | homestead
property is
entitled to an annual homestead exemption | ||||||
12 | limited, except as described here
with relation to | ||||||
13 | cooperatives, to a reduction in the equalized assessed value
of | ||||||
14 | homestead property equal to the increase in equalized assessed | ||||||
15 | value for the
current assessment year above the equalized | ||||||
16 | assessed value of the property for
1977, up to the maximum | ||||||
17 | reduction set forth below. If however, the 1977
equalized | ||||||
18 | assessed value upon which taxes were paid is subsequently | ||||||
19 | determined
by local assessing officials, the Property Tax | ||||||
20 | Appeal Board, or a court to have
been excessive, the equalized | ||||||
21 | assessed value which should have been placed on
the property | ||||||
22 | for 1977 shall be used to determine the amount of the | ||||||
23 | exemption.
| ||||||
24 | (b) Except as provided in Section 15-176, the maximum | ||||||
25 | reduction before taxable year 2004 shall be
$4,500 in counties |
| |||||||
| |||||||
1 | with 3,000,000 or more
inhabitants
and $3,500 in all other | ||||||
2 | counties. Except as provided in Sections 15-176 and 15-177, for | ||||||
3 | taxable years 2004 through 2007, the maximum reduction shall be | ||||||
4 | $5,000, for taxable year 2008, the maximum reduction is $5,500, | ||||||
5 | and, for taxable years 2009 through 2011, the maximum reduction | ||||||
6 | is $6,000 in all counties. For taxable years 2012 and | ||||||
7 | thereafter, the maximum reduction is $7,000 in counties with | ||||||
8 | 3,000,000 or more
inhabitants
and $6,000 in all other counties. | ||||||
9 | If a county has elected to subject itself to the provisions of | ||||||
10 | Section 15-176 as provided in subsection (k) of that Section, | ||||||
11 | then, for the first taxable year only after the provisions of | ||||||
12 | Section 15-176 no longer apply, for owners who, for the taxable | ||||||
13 | year, have not been granted an a senior citizens assessment | ||||||
14 | freeze homestead exemption for senior citizens and persons with | ||||||
15 | a disability under Section 15-172 or a long-time occupant | ||||||
16 | homestead exemption under Section 15-177, there shall be an | ||||||
17 | additional exemption of $5,000 for owners with a household | ||||||
18 | income of $30,000 or less.
| ||||||
19 | (c) In counties with fewer than 3,000,000 inhabitants, if, | ||||||
20 | based on the most
recent assessment, the equalized assessed | ||||||
21 | value of
the homestead property for the current assessment year | ||||||
22 | is greater than the
equalized assessed value of the property | ||||||
23 | for 1977, the owner of the property
shall automatically receive | ||||||
24 | the exemption granted under this Section in an
amount equal to | ||||||
25 | the increase over the 1977 assessment up to the maximum
| ||||||
26 | reduction set forth in this Section.
|
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1 | (d) If in any assessment year beginning with the 2000 | ||||||
2 | assessment year,
homestead property has a pro-rata valuation | ||||||
3 | under
Section 9-180 resulting in an increase in the assessed | ||||||
4 | valuation, a reduction
in equalized assessed valuation equal to | ||||||
5 | the increase in equalized assessed
value of the property for | ||||||
6 | the year of the pro-rata valuation above the
equalized assessed | ||||||
7 | value of the property for 1977 shall be applied to the
property | ||||||
8 | on a proportionate basis for the period the property qualified | ||||||
9 | as
homestead property during the assessment year. The maximum | ||||||
10 | proportionate
homestead exemption shall not exceed the maximum | ||||||
11 | homestead exemption allowed in
the county under this Section | ||||||
12 | divided by 365 and multiplied by the number of
days the | ||||||
13 | property qualified as homestead property.
| ||||||
14 | (e) The chief county assessment officer may, when | ||||||
15 | considering whether to grant a leasehold exemption under this | ||||||
16 | Section, require the following conditions to be met: | ||||||
17 | (1) that a notarized application for the exemption, | ||||||
18 | signed by both the owner and the lessee of the property, | ||||||
19 | must be submitted each year during the application period | ||||||
20 | in effect for the county in which the property is located; | ||||||
21 | (2) that a copy of the lease must be filed with the | ||||||
22 | chief county assessment officer by the owner of the | ||||||
23 | property at the time the notarized application is | ||||||
24 | submitted; | ||||||
25 | (3) that the lease must expressly state that the lessee | ||||||
26 | is liable for the payment of property taxes; and |
| |||||||
| |||||||
1 | (4) that the lease must include the following language | ||||||
2 | in substantially the following form: | ||||||
3 | "Lessee shall be liable for the payment of real | ||||||
4 | estate taxes with respect to the residence in | ||||||
5 | accordance with the terms and conditions of Section | ||||||
6 | 15-175 of the Property Tax Code (35 ILCS 200/15-175). | ||||||
7 | The permanent real estate index number for the premises | ||||||
8 | is (insert number), and, according to the most recent | ||||||
9 | property tax bill, the current amount of real estate | ||||||
10 | taxes associated with the premises is (insert amount) | ||||||
11 | per year. The parties agree that the monthly rent set | ||||||
12 | forth above shall be increased or decreased pro rata | ||||||
13 | (effective January 1 of each calendar year) to reflect | ||||||
14 | any increase or decrease in real estate taxes. Lessee | ||||||
15 | shall be deemed to be satisfying Lessee's liability for | ||||||
16 | the above mentioned real estate taxes with the monthly | ||||||
17 | rent payments as set forth above (or increased or | ||||||
18 | decreased as set forth herein).". | ||||||
19 | In addition, if there is a change in lessee, or if the | ||||||
20 | lessee vacates the property, then the chief county assessment | ||||||
21 | officer may require the owner of the property to notify the | ||||||
22 | chief county assessment officer of that change. | ||||||
23 | This subsection (e) does not apply to leasehold interests | ||||||
24 | in property owned by a municipality. | ||||||
25 | (f) "Homestead property" under this Section includes | ||||||
26 | residential property that is
occupied by its owner or owners as |
| |||||||
| |||||||
1 | his or their principal dwelling place, or
that is a leasehold | ||||||
2 | interest on which a single family residence is situated,
which | ||||||
3 | is occupied as a residence by a person who has an ownership | ||||||
4 | interest
therein, legal or equitable or as a lessee, and on | ||||||
5 | which the person is
liable for the payment of property taxes. | ||||||
6 | For land improved with
an apartment building owned and operated | ||||||
7 | as a cooperative or a building which
is a life care facility as | ||||||
8 | defined in Section 15-170 and considered to
be a cooperative | ||||||
9 | under Section 15-170, the maximum reduction from the equalized
| ||||||
10 | assessed value shall be limited to the increase in the value | ||||||
11 | above the
equalized assessed value of the property for 1977, up | ||||||
12 | to
the maximum reduction set forth above, multiplied by the | ||||||
13 | number of apartments
or units occupied by a person or persons | ||||||
14 | who is liable, by contract with the
owner or owners of record, | ||||||
15 | for paying property taxes on the property and is an
owner of | ||||||
16 | record of a legal or equitable interest in the cooperative
| ||||||
17 | apartment building, other than a leasehold interest. For | ||||||
18 | purposes of this
Section, the term "life care facility" has the | ||||||
19 | meaning stated in Section
15-170.
| ||||||
20 | "Household", as used in this Section,
means the owner, the | ||||||
21 | spouse of the owner, and all persons using
the
residence of the | ||||||
22 | owner as their principal place of residence.
| ||||||
23 | "Household income", as used in this Section,
means the | ||||||
24 | combined income of the members of a household
for the calendar | ||||||
25 | year preceding the taxable year.
| ||||||
26 | "Income", as used in this Section,
has the same meaning as |
| |||||||
| |||||||
1 | provided in Section 3.07 of the Senior
Citizens
and Persons | ||||||
2 | with Disabilities Property Tax Relief Act,
except that
"income" | ||||||
3 | does not include veteran's benefits.
| ||||||
4 | (g) In a cooperative where a homestead exemption has been | ||||||
5 | granted, the
cooperative association or its management firm | ||||||
6 | shall credit the savings
resulting from that exemption only to | ||||||
7 | the apportioned tax liability of the
owner who qualified for | ||||||
8 | the exemption. Any person who willfully refuses to so
credit | ||||||
9 | the savings shall be guilty of a Class B misdemeanor.
| ||||||
10 | (h) Where married persons maintain and reside in separate | ||||||
11 | residences qualifying
as homestead property, each residence | ||||||
12 | shall receive 50% of the total reduction
in equalized assessed | ||||||
13 | valuation provided by this Section.
| ||||||
14 | (i) In all counties, the assessor
or chief county | ||||||
15 | assessment officer may determine the
eligibility of | ||||||
16 | residential property to receive the homestead exemption and the | ||||||
17 | amount of the exemption by
application, visual inspection, | ||||||
18 | questionnaire or other reasonable methods. The
determination | ||||||
19 | shall be made in accordance with guidelines established by the
| ||||||
20 | Department, provided that the taxpayer applying for an | ||||||
21 | additional general exemption under this Section shall submit to | ||||||
22 | the chief county assessment officer an application with an | ||||||
23 | affidavit of the applicant's total household income, age, | ||||||
24 | marital status (and, if married, the name and address of the | ||||||
25 | applicant's spouse, if known), and principal dwelling place of | ||||||
26 | members of the household on January 1 of the taxable year. The |
| |||||||
| |||||||
1 | Department shall issue guidelines establishing a method for | ||||||
2 | verifying the accuracy of the affidavits filed by applicants | ||||||
3 | under this paragraph. The applications shall be clearly marked | ||||||
4 | as applications for the Additional General Homestead | ||||||
5 | Exemption.
| ||||||
6 | (i-5) This subsection (i-5) applies to counties with | ||||||
7 | 3,000,000 or more inhabitants. In the event of a sale of
| ||||||
8 | homestead property, the homestead exemption shall remain in | ||||||
9 | effect for the remainder of the assessment year of the sale. | ||||||
10 | Upon receipt of a transfer declaration transmitted by the | ||||||
11 | recorder pursuant to Section 31-30 of the Real Estate Transfer | ||||||
12 | Tax Law for property receiving an exemption under this Section, | ||||||
13 | the assessor shall mail a notice and forms to the new owner of | ||||||
14 | the property providing information pertaining to the rules and | ||||||
15 | applicable filing periods for applying or reapplying for | ||||||
16 | homestead exemptions under this Code for which the property may | ||||||
17 | be eligible. If the new owner fails to apply or reapply for a | ||||||
18 | homestead exemption during the applicable filing period or the | ||||||
19 | property no longer qualifies for an existing homestead | ||||||
20 | exemption, the assessor shall cancel such exemption for any | ||||||
21 | ensuing assessment year. | ||||||
22 | (j) In counties with fewer than 3,000,000 inhabitants, in | ||||||
23 | the event of a sale
of
homestead property the homestead | ||||||
24 | exemption shall remain in effect for the
remainder of the | ||||||
25 | assessment year of the sale. The assessor or chief county
| ||||||
26 | assessment officer may require the new
owner of the property to |
| |||||||
| |||||||
1 | apply for the homestead exemption for the following
assessment | ||||||
2 | year.
| ||||||
3 | (k) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
4 | Act, no reimbursement by the State is required for the | ||||||
5 | implementation of any mandate created by this Section.
| ||||||
6 | (Source: P.A. 98-7, eff. 4-23-13; 98-463, eff. 8-16-13; 99-143, | ||||||
7 | eff. 7-27-15; 99-164, eff. 7-28-15; revised 8-25-15.)
| ||||||
8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law.
|