Bill Text: IL SB1257 | 2019-2020 | 101st General Assembly | Engrossed


Bill Title: Amends the Property Tax Code. In a Section concerning the Senior Citizens Homestead Exemption, provides that in all counties (now, in counties with less than 3,000,000 inhabitants), the county board may by resolution provide that if a person has been granted a senior citizens homestead exemption, the person qualifying need not reapply for the exemption. Provides that the county recorder of deeds shall alert the assessor whenever the transfer of ownership of any property receiving a Senior Citizens Homestead Exemption has occurred. Provides that, if such a transfer occurs, the assessor shall remove the exemption and provide the new property owner with information concerning reapplication. Effective immediately.

Spectrum: Partisan Bill (Democrat 24-0)

Status: (Engrossed) 2019-05-10 - Rule 19(a) / Re-referred to Rules Committee [SB1257 Detail]

Download: Illinois-2019-SB1257-Engrossed.html



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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Section 15-170 as follows:
6 (35 ILCS 200/15-170)
7 Sec. 15-170. Senior citizens homestead exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a
17leasehold interest of land on which a single family residence
18is located, which is occupied as a residence by a person 65
19years or older who has an ownership interest therein, legal,
20equitable or as a lessee, and on which he or she is liable for
21the payment of property taxes. Before taxable year 2004, the
22maximum reduction shall be $2,500 in counties with 3,000,000 or
23more inhabitants and $2,000 in all other counties. For taxable

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1years 2004 through 2005, the maximum reduction shall be $3,000
2in all counties. For taxable years 2006 and 2007, the maximum
3reduction shall be $3,500. For taxable years 2008 through 2011,
4the maximum reduction is $4,000 in all counties. For taxable
5year 2012, the maximum reduction is $5,000 in counties with
63,000,000 or more inhabitants and $4,000 in all other counties.
7For taxable years 2013 through 2016, the maximum reduction is
8$5,000 in all counties. For taxable years 2017 and thereafter,
9the maximum reduction is $8,000 in counties with 3,000,000 or
10more inhabitants and $5,000 in all other counties.
11 For land improved with an apartment building owned and
12operated as a cooperative, the maximum reduction from the value
13of the property, as equalized by the Department, shall be
14multiplied by the number of apartments or units occupied by a
15person 65 years of age or older who is liable, by contract with
16the owner or owners of record, for paying property taxes on the
17property and is an owner of record of a legal or equitable
18interest in the cooperative apartment building, other than a
19leasehold interest. For land improved with a life care
20facility, the maximum reduction from the value of the property,
21as equalized by the Department, shall be multiplied by the
22number of apartments or units occupied by persons 65 years of
23age or older, irrespective of any legal, equitable, or
24leasehold interest in the facility, who are liable, under a
25contract with the owner or owners of record of the facility,
26for paying property taxes on the property. In a cooperative or

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1a life care facility where a homestead exemption has been
2granted, the cooperative association or the management firm of
3the cooperative or facility shall credit the savings resulting
4from that exemption only to the apportioned tax liability of
5the owner or resident who qualified for the exemption. Any
6person who willfully refuses to so credit the savings shall be
7guilty of a Class B misdemeanor. Under this Section and
8Sections 15-175, 15-176, and 15-177, "life care facility" means
9a facility, as defined in Section 2 of the Life Care Facilities
10Act, with which the applicant for the homestead exemption has a
11life care contract as defined in that Act.
12 When a homestead exemption has been granted under this
13Section and the person qualifying subsequently becomes a
14resident of a facility licensed under the Assisted Living and
15Shared Housing Act, the Nursing Home Care Act, the Specialized
16Mental Health Rehabilitation Act of 2013, the ID/DD Community
17Care Act, or the MC/DD Act, the exemption shall continue so
18long as the residence continues to be occupied by the
19qualifying person's spouse if the spouse is 65 years of age or
20older, or if the residence remains unoccupied but is still
21owned by the person qualified for the homestead exemption.
22 A person who will be 65 years of age during the current
23assessment year shall be eligible to apply for the homestead
24exemption during that assessment year. Application shall be
25made during the application period in effect for the county of
26his residence.

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1 Beginning with assessment year 2003, for taxes payable in
22004, property that is first occupied as a residence after
3January 1 of any assessment year by a person who is eligible
4for the senior citizens homestead exemption under this Section
5must be granted a pro-rata exemption for the assessment year.
6The amount of the pro-rata exemption is the exemption allowed
7in the county under this Section divided by 365 and multiplied
8by the number of days during the assessment year the property
9is occupied as a residence by a person eligible for the
10exemption under this Section. The chief county assessment
11officer must adopt reasonable procedures to establish
12eligibility for this pro-rata exemption.
13 The assessor or chief county assessment officer may
14determine the eligibility of a life care facility to receive
15the benefits provided by this Section, by affidavit,
16application, visual inspection, questionnaire or other
17reasonable methods in order to insure that the tax savings
18resulting from the exemption are credited by the management
19firm to the apportioned tax liability of each qualifying
20resident. The assessor may request reasonable proof that the
21management firm has so credited the exemption.
22 The chief county assessment officer of each county with
23less than 3,000,000 inhabitants shall provide to each person
24allowed a homestead exemption under this Section a form to
25designate any other person to receive a duplicate of any notice
26of delinquency in the payment of taxes assessed and levied

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1under this Code on the property of the person receiving the
2exemption. The duplicate notice shall be in addition to the
3notice required to be provided to the person receiving the
4exemption, and shall be given in the manner required by this
5Code. The person filing the request for the duplicate notice
6shall pay a fee of $5 to cover administrative costs to the
7supervisor of assessments, who shall then file the executed
8designation with the county collector. Notwithstanding any
9other provision of this Code to the contrary, the filing of
10such an executed designation requires the county collector to
11provide duplicate notices as indicated by the designation. A
12designation may be rescinded by the person who executed such
13designation at any time, in the manner and form required by the
14chief county assessment officer.
15 The assessor or chief county assessment officer may
16determine the eligibility of residential property to receive
17the homestead exemption provided by this Section by
18application, visual inspection, questionnaire or other
19reasonable methods. The determination shall be made in
20accordance with guidelines established by the Department.
21 In counties with 3,000,000 or more inhabitants, beginning
22in taxable year 2010 and continuing through taxable year 2018,
23each taxpayer who has been granted an exemption under this
24Section must reapply on an annual basis. If the taxpayer is
25required to reapply on an annual basis, the The chief county
26assessment officer shall mail the application to the taxpayer.

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1In counties with less than 3,000,000 inhabitants for taxable
2years prior to 2019, and in all counties for taxable year 2019
3and thereafter, the county board may by resolution provide that
4if a person has been granted a homestead exemption under this
5Section, the person qualifying need not reapply for the
6exemption.
7 If In counties with less than 3,000,000 inhabitants, if the
8assessor or chief county assessment officer requires annual
9application for verification of eligibility for an exemption
10once granted under this Section, the application shall be
11mailed to the taxpayer.
12 The assessor or chief county assessment officer shall
13notify each person who qualifies for an exemption under this
14Section that the person may also qualify for deferral of real
15estate taxes under the Senior Citizens Real Estate Tax Deferral
16Act. The notice shall set forth the qualifications needed for
17deferral of real estate taxes, the address and telephone number
18of county collector, and a statement that applications for
19deferral of real estate taxes may be obtained from the county
20collector.
21 In counties with 3,000,000 or more inhabitants, the
22assessor and the county recorder of deeds or county clerk shall
23establish a policy and practice for the regular exchange of
24information for the purpose of alerting the assessor whenever
25the transfer of ownership of any property receiving an
26exemption under this Section has occurred. When such a transfer

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1occurs, the exemption shall be cancelled by the assessor, and
2the assessor shall mail a notice to the new owner of the
3property (i) informing the new owner that the exemption has
4been cancelled and (ii) providing information pertaining to the
5rules for reapplying for the exemption if the homeowner
6qualifies.
7 Notwithstanding Sections 6 and 8 of the State Mandates Act,
8no reimbursement by the State is required for the
9implementation of any mandate created by this Section.
10(Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
11 Section 99. Effective date. This Act takes effect upon
12becoming law.
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