Bill Text: IL SB1975 | 2021-2022 | 102nd General Assembly | Chaptered

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Bill Title: Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for levy years 2022 and later, the taxing district's aggregate extension base is the greater of (A) the district's last preceding aggregate extension limit or (B) the district's last preceding aggregate extension, subject to certain adjustments. Provides that the term "aggregate extension limit" means the district's last preceding aggregate extension if the taxing district had utilized the maximum limiting rate permitted without referendum for each of the 5 immediately preceding levy years. Provides that the maximum reduction under the General Homestead Exemption is $10,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $6,000 in all other counties (currently, $10,000 in counties with 3,000,000 or more inhabitants and $6,000 in all other counties). Provides that the maximum reduction under the senior citizens homestead exemption is $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties). In provisions concerning the homestead exemption for veterans with disabilities, makes changes concerning the surviving spouse. Provides that the interest rate under the Senior Citizens Real Estate Tax Deferral Act is reduced from 6% to 4%. Amends the School Code. Contains provisions concerning interfund transfers and disclosure of cash reserve balances. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois to require the Department of Revenue to conduct a study concerning the homestead exemption for veterans with disabilities. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 34-5)

Status: (Passed) 2022-05-23 - Public Act . . . . . . . . . 102-0895 [SB1975 Detail]

Download: Illinois-2021-SB1975-Chaptered.html

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Public Act 102-0895
SB1975 Enrolled LRB102 09948 HLH 15266 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by adding Sections
2505-805 as follows:
(20 ILCS 2505/2505-805 new)
Sec. 2505-805. Veterans property tax study. The Department
shall conduct a study of the impact of the homestead exemption
for veterans with disabilities on the property tax base for
St. Clair County, Lake County, Will County, Madison County,
Rock Island County, and DuPage County. The study shall be
completed no later than June 30, 2023. A report of the
Department's findings shall be submitted to the Governor and
the General Assembly as soon as possible after the study is
complete.
Section 10. The Property Tax Code is amended by changing
Sections 9-275, 15-10, 15-168, 15-169, 15-170, 15-172, 15-175,
and 18-185 and by adding Section 18-190.7 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
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 (low-income 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 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 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 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
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
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
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 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
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 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
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
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 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.
(d) An application for homestead exemptions shall be filed
as provided in Section 15-170 (senior citizens homestead
exemption), Section 15-172 (low-income 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.
(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 200/15-168)
Sec. 15-168. Homestead exemption for persons with
disabilities.
(a) Beginning with taxable year 2007, an annual homestead
exemption is granted to persons with disabilities in the
amount of $2,000, except as provided in subsection (c), to be
deducted from the property's value as equalized or assessed by
the Department of Revenue. The person with a disability shall
receive the homestead exemption upon meeting the following
requirements:
(1) The property must be occupied as the primary
residence by the person with a disability.
(2) The person with a disability must be liable for
paying the real estate taxes on the property.
(3) The person with a disability must be an owner of
record of the property or have a legal or equitable
interest in the property as evidenced by a written

instrument. In the case of a leasehold interest in
property, the lease must be for a single family residence.
A person who has a disability during the taxable year is
eligible to apply for this homestead exemption during that
taxable year. Application must be made during the application
period in effect for the county of residence. If a homestead
exemption has been granted under this Section and the person
awarded the exemption subsequently becomes a resident of a
facility licensed under the Nursing Home Care Act, the
Specialized Mental Health Rehabilitation Act of 2013, the
ID/DD Community Care Act, or the MC/DD Act, then the exemption
shall continue (i) so long as the residence continues to be
occupied by the qualifying person's spouse or (ii) if the
residence remains unoccupied but is still owned by the person
qualified for the homestead exemption.
(b) For the purposes of this Section, "person with a
disability" means a person unable to engage in any substantial
gainful activity by reason of a medically determinable
physical or mental impairment which can be expected to result
in death or has lasted or can be expected to last for a
continuous period of not less than 12 months. Persons with
disabilities filing claims under this Act shall submit proof
of disability in such form and manner as the Department shall
by rule and regulation prescribe. Proof that a claimant is
eligible to receive disability benefits under the Federal
Social Security Act shall constitute proof of disability for

purposes of this Act. Issuance of an Illinois Person with a
Disability Identification Card stating that the claimant is
under a Class 2 disability, as defined in Section 4A of the
Illinois Identification Card Act, shall constitute proof that
the person named thereon is a person with a disability for
purposes of this Act. A person with a disability not covered
under the Federal Social Security Act and not presenting an
Illinois Person with a Disability Identification Card stating
that the claimant is under a Class 2 disability shall be
examined by a physician, optometrist (if the person qualifies
because of a visual disability), advanced practice registered
nurse, or physician assistant designated by the Department,
and his status as a person with a disability determined using
the same standards as used by the Social Security
Administration. The costs of any required examination shall be
borne by the claimant.
(c) For land improved with (i) an apartment building owned
and operated as a cooperative or (ii) a life care facility as
defined under Section 2 of the Life Care Facilities Act that is
considered to be a cooperative, the maximum reduction from the
value of the property, as equalized or assessed by the
Department, shall be multiplied by the number of apartments or
units occupied by a person with a disability. The person with a
disability shall receive the homestead exemption upon meeting
the following requirements:
(1) The property must be occupied as the primary

residence by the person with a disability.
(2) The person with a disability must be liable by
contract with the owner or owners of record for paying the
apportioned property taxes on the property of the
cooperative or life care facility. In the case of a life
care facility, the person with a disability must be liable
for paying the apportioned property taxes under a life
care contract as defined in Section 2 of the Life Care
Facilities Act.
(3) The person with a disability must be an owner of
record of a legal or equitable interest in the cooperative
apartment building. A leasehold interest does not meet
this requirement.
If a homestead exemption is granted under this subsection, the
cooperative association or management firm shall credit the
savings resulting from the exemption to the apportioned tax
liability of the qualifying person with a disability. The
chief county assessment officer may request reasonable proof
that the association or firm has properly credited the
exemption. A person who willfully refuses to credit an
exemption to the qualified person with a disability is guilty
of a Class B misdemeanor.
(d) The chief county assessment officer shall determine
the eligibility of property to receive the homestead exemption
according to guidelines established by the Department. After a
person has received an exemption under this Section, an annual

verification of eligibility for the exemption shall be mailed
to the taxpayer.
In counties with fewer than 3,000,000 inhabitants, the
chief county assessment officer shall provide to each person
granted a homestead exemption under this Section a form to
designate any other person to receive a duplicate of any
notice of delinquency in the payment of taxes assessed and
levied under this Code on the person's qualifying property.
The duplicate notice shall be in addition to the notice
required to be provided to the person receiving the exemption
and shall be given in the manner required by this Code. The
person filing the request for the duplicate notice shall pay
an administrative fee of $5 to the chief county assessment
officer. The assessment officer shall then file the executed
designation with the county collector, who shall issue the
duplicate notices as indicated by the designation. A
designation may be rescinded by the person with a disability
in the manner required by the chief county assessment officer.
(d-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable
year, provided that:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;

(2) the owner of record of the property as of January
1, 2020 is the same as the owner of record of the property
as of January 1, 2019;
(3) the exemption for the 2019 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the applicant for the 2019 taxable year has not
asked for the exemption to be removed for the 2019 or 2020
taxable years.
(d-10) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2021 taxable year, without application, for any property
that was approved for this exemption for the 2020 taxable
year, if:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2021 is the same as the owner of record of the property
as of January 1, 2020;
(3) the exemption for the 2020 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the taxpayer for the 2020 taxable year has not
asked for the exemption to be removed for the 2020 or 2021
taxable years.

(d-15) For taxable years 2022 through 2027, in any county
of more than 3,000,000 residents, and in any other county
where the county board has authorized such action by ordinance
or resolution, a chief county assessment officer may renew
this exemption for any person who applied for the exemption
and presented proof of eligibility, as described in subsection
(b) above, without an annual application as required under
subsection (d) above. A chief county assessment officer shall
not automatically renew an exemption under this subsection if:
the physician, advanced practice registered nurse,
optometrist, or physician assistant who examined the claimant
determined that the disability is not expected to continue for
12 months or more; the exemption has been deemed erroneous
since the last application; or the claimant has reported their
ineligibility to receive the exemption. A chief county
assessment officer who automatically renews an exemption under
this subsection shall notify a person of a subsequent
determination not to automatically renew that person's
exemption and shall provide that person with an application to
renew the exemption.
(e) A taxpayer who claims an exemption under Section
15-165 or 15-169 may not claim an exemption under this
Section.
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
(35 ILCS 200/15-169)

Sec. 15-169. Homestead exemption for veterans with
disabilities.
(a) Beginning with taxable year 2007, an annual homestead
exemption, limited to the amounts set forth in subsections (b)
and (b-3), is granted for property that is used as a qualified
residence by a veteran with a disability.
(b) For taxable years prior to 2015, the amount of the
exemption under this Section is as follows:
(1) for veterans with a service-connected disability
of at least (i) 75% for exemptions granted in taxable
years 2007 through 2009 and (ii) 70% for exemptions
granted in taxable year 2010 and each taxable year
thereafter, as certified by the United States Department
of Veterans Affairs, the annual exemption is $5,000; and
(2) for veterans with a service-connected disability
of at least 50%, but less than (i) 75% for exemptions
granted in taxable years 2007 through 2009 and (ii) 70%
for exemptions granted in taxable year 2010 and each
taxable year thereafter, as certified by the United States
Department of Veterans Affairs, the annual exemption is
$2,500.
(b-3) For taxable years 2015 and thereafter:
(1) if the veteran has a service connected disability
of 30% or more but less than 50%, as certified by the
United States Department of Veterans Affairs, then the
annual exemption is $2,500;

(2) if the veteran has a service connected disability
of 50% or more but less than 70%, as certified by the
United States Department of Veterans Affairs, then the
annual exemption is $5,000; and
(3) if the veteran has a service connected disability
of 70% or more, as certified by the United States
Department of Veterans Affairs, then the property is
exempt from taxation under this Code; and .
(4) for taxable year 2023 and thereafter, if the
taxpayer is the surviving spouse of a veteran whose death
was determined to be service-connected and who is
certified by the United States Department of Veterans
Affairs as a recipient of dependency and indemnity
compensation under federal law, then the property is also
exempt from taxation under this Code.
(b-5) If a homestead exemption is granted under this
Section and the person awarded the exemption subsequently
becomes a resident of a facility licensed under the Nursing
Home Care Act or a facility operated by the United States
Department of Veterans Affairs, then the exemption shall
continue (i) so long as the residence continues to be occupied
by the qualifying person's spouse or (ii) if the residence
remains unoccupied but is still owned by the person who
qualified for the homestead exemption.
(c) The tax exemption under this Section carries over to
the benefit of the veteran's surviving spouse as long as the

spouse holds the legal or beneficial title to the homestead,
permanently resides thereon, and does not remarry. If the
surviving spouse sells the property, an exemption not to
exceed the amount granted from the most recent ad valorem tax
roll may be transferred to his or her new residence as long as
it is used as his or her primary residence and he or she does
not remarry.
As used in this subsection (c):
(1) for taxable years prior to 2015, "surviving
spouse" means the surviving spouse of a veteran who
obtained an exemption under this Section prior to his or
her death;
(2) for taxable years 2015 through 2022, "surviving
spouse" means (i) the surviving spouse of a veteran who
obtained an exemption under this Section prior to his or
her death and (ii) the surviving spouse of a veteran who
was killed in the line of duty at any time prior to the
expiration of the application period in effect for the
exemption for the taxable year for which the exemption is
sought; and
(3) for taxable year 2023 and thereafter, "surviving
spouse" means: (i) the surviving spouse of a veteran who
obtained the exemption under this Section prior to his or
her death; (ii) the surviving spouse of a veteran who was
killed in the line of duty at any time prior to the
expiration of the application period in effect for the

exemption for the taxable year for which the exemption is
sought; (iii) the surviving spouse of a veteran who did
not obtain an exemption under this Section before death,
but who would have qualified for the exemption under this
Section in the taxable year for which the exemption is
sought if he or she had survived, and whose surviving
spouse has been a resident of Illinois from the time of the
veteran's death through the taxable year for which the
exemption is sought; and (iv) the surviving spouse of a
veteran whose death was determined to be
service-connected, but who would not otherwise qualify
under items (i), (ii), or (iii), if the spouse (A) is
certified by the United States Department of Veterans
Affairs as a recipient of dependency and indemnity
compensation under federal law at any time prior to the
expiration of the application period in effect for the
exemption for the taxable year for which the exemption is
sought and (B) remains eligible for that dependency and
indemnity compensation as of January 1 of the taxable year
for which the exemption is sought.
(c-1) Beginning with taxable year 2015, nothing in this
Section shall require the veteran to have qualified for or
obtained the exemption before death if the veteran was killed
in the line of duty.
(d) The exemption under this Section applies for taxable
year 2007 and thereafter. A taxpayer who claims an exemption

under Section 15-165 or 15-168 may not claim an exemption
under this Section.
(e) Except as otherwise provided in this subsection (e),
each Each taxpayer who has been granted an exemption under
this Section must reapply on an annual basis. Application must
be made during the application period in effect for the county
of his or her residence. The assessor or chief county
assessment officer may determine the eligibility of
residential property to receive the homestead exemption
provided by this Section by application, visual inspection,
questionnaire, or other reasonable methods. The determination
must be made in accordance with guidelines established by the
Department.
On and after the effective date of this amendatory Act of
the 102nd General Assembly, if a veteran has a combined
service connected disability rating of 100% and is deemed to
be permanently and totally disabled, as certified by the
United States Department of Veterans Affairs, the taxpayer who
has been granted an exemption under this Section shall no
longer be required to reapply for the exemption on an annual
basis, and the exemption shall be in effect for as long as the
exemption would otherwise be permitted under this Section.
(e-1) If the person qualifying for the exemption does not
occupy the qualified residence as of January 1 of the taxable
year, the exemption granted under this Section shall be
prorated on a monthly basis. The prorated exemption shall

apply beginning with the first complete month in which the
person occupies the qualified residence.
(e-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable
year, provided that:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2020 is the same as the owner of record of the property
as of January 1, 2019;
(3) the exemption for the 2019 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the applicant for the 2019 taxable year has not
asked for the exemption to be removed for the 2019 or 2020
taxable years.
Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2019
exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
(e-10) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2021 taxable year, without application, for any property

that was approved for this exemption for the 2020 taxable
year, if:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2021 is the same as the owner of record of the property
as of January 1, 2020;
(3) the exemption for the 2020 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the taxpayer for the 2020 taxable year has not
asked for the exemption to be removed for the 2020 or 2021
taxable years.
Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2020
exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
(f) For the purposes of this Section:
"Qualified residence" means real property, but less any
portion of that property that is used for commercial purposes,
with an equalized assessed value of less than $250,000 that is
the primary residence of a veteran with a disability. Property
rented for more than 6 months is presumed to be used for
commercial purposes.
"Veteran" means an Illinois resident who has served as a

member of the United States Armed Forces on active duty or
State active duty, a member of the Illinois National Guard, or
a member of the United States Reserve Forces and who has
received an honorable discharge.
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
(35 ILCS 200/15-170)
Sec. 15-170. Senior citizens homestead exemption.
(a) An annual homestead exemption limited, except as
described here with relation to cooperatives or life care
facilities, to a maximum reduction set forth below from the
property's value, as equalized or assessed by the Department,
is granted for property that is occupied as a residence by a
person 65 years of age or older who is liable for paying real
estate taxes on the property and is an owner of record of the
property or has a legal or equitable interest therein as
evidenced by a written instrument, except for a leasehold
interest, other than a leasehold interest of land on which a
single family residence is located, which is occupied as a
residence by a person 65 years or older who has an ownership
interest therein, legal, equitable or as a lessee, and on
which he or she is liable for the payment of property taxes.
Before taxable year 2004, the maximum reduction shall be
$2,500 in counties with 3,000,000 or more inhabitants and
$2,000 in all other counties. For taxable years 2004 through
2005, the maximum reduction shall be $3,000 in all counties.

For taxable years 2006 and 2007, the maximum reduction shall
be $3,500. For taxable years 2008 through 2011, the maximum
reduction is $4,000 in all counties. For taxable year 2012,
the maximum reduction is $5,000 in counties with 3,000,000 or
more inhabitants and $4,000 in all other counties. For taxable
years 2013 through 2016, the maximum reduction is $5,000 in
all counties. For taxable years 2017 through 2022 and
thereafter, the maximum reduction is $8,000 in counties with
3,000,000 or more inhabitants and $5,000 in all other
counties. For taxable years 2023 and thereafter, the maximum
reduction is $8,000 in counties with 3,000,000 or more
inhabitants and counties that are contiguous to a county of
3,000,000 or more inhabitants and $5,000 in all other
counties.
(b) For land improved with an apartment building owned and
operated as a cooperative, the maximum reduction from the
value of the property, as equalized by the Department, shall
be multiplied by the number of apartments or units occupied by
a person 65 years of age or older who is liable, by contract
with the owner or owners of record, for paying property taxes
on the property and is an owner of record of a legal or
equitable interest in the cooperative apartment building,
other than a leasehold interest. For land improved with a life
care facility, the maximum reduction from the value of the
property, as equalized by the Department, shall be multiplied
by the number of apartments or units occupied by persons 65

years of age or older, irrespective of any legal, equitable,
or leasehold interest in the facility, who are liable, under a
contract with the owner or owners of record of the facility,
for paying property taxes on the property. In a cooperative or
a life care facility where a homestead exemption has been
granted, the cooperative association or the management firm of
the cooperative or facility shall credit the savings resulting
from that exemption only to the apportioned tax liability of
the owner or resident who qualified for the exemption. Any
person who willfully refuses to so credit the savings shall be
guilty of a Class B misdemeanor. Under this Section and
Sections 15-175, 15-176, and 15-177, "life care facility"
means a facility, as defined in Section 2 of the Life Care
Facilities Act, with which the applicant for the homestead
exemption has a life care contract as defined in that Act.
(c) When a homestead exemption has been granted under this
Section and the person qualifying subsequently becomes a
resident of a facility licensed under the Assisted Living and
Shared Housing Act, the 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 continue so
long as the residence continues to be occupied by the
qualifying person's spouse if the spouse is 65 years of age or
older, or if the residence remains unoccupied but is still
owned by the person qualified for the homestead exemption.
(d) A person who will be 65 years of age during the current

assessment year shall be eligible to apply for the homestead
exemption during that assessment year. Application shall be
made during the application period in effect for the county of
his residence.
(e) Beginning with assessment year 2003, for taxes payable
in 2004, property that is first occupied as a residence after
January 1 of any assessment year by a person who is eligible
for the senior citizens homestead exemption under this Section
must be granted a pro-rata exemption for the assessment year.
The amount of the pro-rata exemption is the exemption allowed
in the county under this Section divided by 365 and multiplied
by the number of days during the assessment year the property
is occupied as a residence by a person eligible for the
exemption under this Section. The chief county assessment
officer must adopt reasonable procedures to establish
eligibility for this pro-rata exemption.
(f) The assessor or chief county assessment officer may
determine the eligibility of a life care facility to receive
the benefits provided by this Section, by affidavit,
application, visual inspection, questionnaire or other
reasonable methods 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 assessor may request reasonable proof that the
management firm has so credited the exemption.
(g) The chief county assessment officer of each county

with less than 3,000,000 inhabitants shall provide to each
person allowed a homestead exemption under this Section a form
to designate any other person to receive a duplicate of any
notice of delinquency in the payment of taxes assessed and
levied under this Code on the property of the person receiving
the exemption. The duplicate notice shall be in addition to
the notice required to be provided to the person receiving the
exemption, and shall be given in the manner required by this
Code. The person filing the request for the duplicate notice
shall pay a fee of $5 to cover administrative costs to the
supervisor of assessments, who shall then file the executed
designation with the county collector. Notwithstanding any
other provision of this Code to the contrary, the filing of
such an executed designation requires the county collector to
provide duplicate notices as indicated by the designation. A
designation may be rescinded by the person who executed such
designation at any time, in the manner and form required by the
chief county assessment officer.
(h) The assessor or chief county assessment officer may
determine the eligibility of residential property to receive
the homestead exemption provided by this Section by
application, visual inspection, questionnaire or other
reasonable methods. The determination shall be made in
accordance with guidelines established by the Department.
(i) In counties with 3,000,000 or more inhabitants, for
taxable years 2010 through 2018, and beginning again in

taxable year 2024, each taxpayer who has been granted an
exemption under this Section must reapply on an annual basis.
If a reapplication is required, then the chief county
assessment officer shall mail the application to the taxpayer
at least 60 days prior to the last day of the application
period for the county.
For taxable years 2019 through 2023, in counties with
3,000,000 or more inhabitants, a taxpayer who has been granted
an exemption under this Section need not reapply. However, if
the property ceases to be qualified for the exemption under
this Section in any year for which a reapplication is not
required under this Section, then the owner of record of the
property shall notify the chief county assessment officer that
the property is no longer qualified. In addition, for taxable
years 2019 through 2023, the chief county assessment officer
of a county with 3,000,000 or more inhabitants shall enter
into an intergovernmental agreement with the county clerk of
that county and the Department of Public Health, as well as any
other appropriate governmental agency, to obtain information
that documents the death of a taxpayer who has been granted an
exemption under this Section. Notwithstanding any other
provision of law, the county clerk and the Department of
Public Health shall provide that information to the chief
county assessment officer. The Department of Public Health
shall supply this information no less frequently than every
calendar quarter. Information concerning the death of a

taxpayer may be shared with the county treasurer. The chief
county assessment officer shall also enter into a data
exchange agreement with the Social Security Administration or
its agent to obtain access to the information regarding deaths
in possession of the Social Security Administration. The chief
county assessment officer shall, subject to the notice
requirements under subsection (m) of Section 9-275, terminate
the exemption under this Section if the information obtained
indicates that the property is no longer qualified for the
exemption. In counties with 3,000,000 or more inhabitants, the
assessor and the county recorder of deeds shall establish
policies and practices for the regular exchange of information
for the purpose of alerting the assessor whenever the transfer
of ownership of any property receiving an exemption under this
Section has occurred. When such a transfer occurs, the
assessor shall mail a notice to the new owner of the property
(i) informing the new owner that the exemption will remain in
place through the year of the transfer, after which it will be
canceled, and (ii) providing information pertaining to the
rules for reapplying for the exemption if the owner qualifies.
In counties with 3,000,000 or more inhabitants, the chief
county assessment official shall conduct audits of all
exemptions granted under this Section no later than December
31, 2022 and no later than December 31, 2024. The audit shall
be designed to ascertain whether any senior homestead
exemptions have been granted erroneously. If it is determined

that a senior homestead exemption has been erroneously applied
to a property, the chief county assessment officer shall make
use of the appropriate provisions of Section 9-275 in relation
to the property that received the erroneous homestead
exemption.
(j) In counties with less than 3,000,000 inhabitants, the
county board may by resolution provide that if a person has
been granted a homestead exemption under this Section, the
person qualifying need not reapply for the exemption.
In counties with less than 3,000,000 inhabitants, if the
assessor or chief county assessment officer requires annual
application for verification of eligibility for an exemption
once granted under this Section, the application shall be
mailed to the taxpayer.
(l) The assessor or chief county assessment officer shall
notify each person who qualifies for an exemption under this
Section that the person may also qualify for deferral of real
estate taxes under the Senior Citizens Real Estate Tax
Deferral Act. The notice shall set forth the qualifications
needed for deferral of real estate taxes, the address and
telephone number of county collector, and a statement that
applications for deferral of real estate taxes may be obtained
from the county collector.
(m) Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.

(Source: P.A. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19;
101-622, eff. 1-14-20.)
(35 ILCS 200/15-172)
Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
Homestead Exemption.
(a) This Section may be cited as the Low-Income 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
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 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.
"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.
As an alternative income valuation, a homeowner who is
enrolled in any of the following programs may be presumed to
have household income that does not exceed the maximum income
limitation for that tax year as required by this Section: Aid
to the Aged, Blind or Disabled (AABD) Program or the
Supplemental Nutrition Assistance Program (SNAP), both of
which are administered by the Department of Human Services;
the Low Income Home Energy Assistance Program (LIHEAP), which
is administered by the Department of Commerce and Economic
Opportunity; The Benefit Access program, which is administered
by the Department on Aging; and the Senior Citizens Real
Estate Tax Deferral Program.
A chief county assessment officer may indicate that he or
she has verified an applicant's income eligibility for this
exemption but may not report which program or programs, if
any, enroll the applicant. Release of personal information
submitted pursuant to this Section shall be deemed an
unwarranted invasion of personal privacy under the Freedom of
Information Act.
"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.
(c) Beginning in taxable year 1994, a low-income 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.
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
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 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
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 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 shall be clearly marked as applications
for the Low-Income 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
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,
(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
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.
(c-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable
year, provided that:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2020 is the same as the owner of record of the property
as of January 1, 2019;
(3) the exemption for the 2019 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the applicant for the 2019 taxable year has not
asked for the exemption to be removed for the 2019 or 2020

taxable years.
Nothing in this subsection shall preclude or impair the
authority of a chief county assessment officer to conduct
audits of any taxpayer claiming an exemption under this
Section to verify that the taxpayer is eligible to receive the
exemption as provided elsewhere in this Section.
(c-10) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2021 taxable year, without application, for any property
that was approved for this exemption for the 2020 taxable
year, if:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2021 is the same as the owner of record of the property
as of January 1, 2020;
(3) the exemption for the 2020 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the taxpayer for the 2020 taxable year has not
asked for the exemption to be removed for the 2020 or 2021
taxable years.
Nothing in this subsection shall preclude or impair the
authority of a chief county assessment officer to conduct
audits of any taxpayer claiming an exemption under this

Section to verify that the taxpayer is eligible to receive the
exemption as provided elsewhere in this Section.
(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
implementation of any mandate created by this Section.
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
(35 ILCS 200/15-175)
Sec. 15-175. General homestead exemption.
(a) Except as provided in Sections 15-176 and 15-177,
homestead property is entitled to an annual homestead
exemption limited, except as described here with relation to
cooperatives or life care facilities, to a reduction in the
equalized assessed value of homestead property equal to the
increase in equalized assessed value for the current
assessment year above the equalized assessed value of the
property for 1977, up to the maximum reduction set forth
below. If however, the 1977 equalized assessed value upon

which taxes were paid is subsequently determined by local
assessing officials, the Property Tax Appeal Board, or a court
to have been excessive, the equalized assessed value which
should have been placed on the property for 1977 shall be used
to determine the amount of the exemption.
(b) Except as provided in Section 15-176, the maximum
reduction before taxable year 2004 shall be $4,500 in counties
with 3,000,000 or more inhabitants and $3,500 in all other
counties. Except as provided in Sections 15-176 and 15-177,
for taxable years 2004 through 2007, the maximum reduction
shall be $5,000, for taxable year 2008, the maximum reduction
is $5,500, and, for taxable years 2009 through 2011, the
maximum reduction is $6,000 in all counties. For taxable years
2012 through 2016, the maximum reduction is $7,000 in counties
with 3,000,000 or more inhabitants and $6,000 in all other
counties. For taxable years 2017 through 2022 and thereafter,
the maximum reduction is $10,000 in counties with 3,000,000 or
more inhabitants and $6,000 in all other counties. For taxable
years 2023 and thereafter, the maximum reduction is $10,000 in
counties with 3,000,000 or more inhabitants, $8,000 in
counties that are contiguous to a county of 3,000,000 or more
inhabitants, and $6,000 in all other counties. If a county has
elected to subject itself to the provisions of Section 15-176
as provided in subsection (k) of that Section, then, for the
first taxable year only after the provisions of Section 15-176
no longer apply, for owners who, for the taxable year, have not

been granted a senior citizens assessment freeze homestead
exemption under Section 15-172 or a long-time occupant
homestead exemption under Section 15-177, there shall be an
additional exemption of $5,000 for owners with a household
income of $30,000 or less.
(c) In counties with fewer than 3,000,000 inhabitants, if,
based on the most recent assessment, the equalized assessed
value of the homestead property for the current assessment
year is greater than the equalized assessed value of the
property for 1977, the owner of the property shall
automatically receive the exemption granted under this Section
in an amount equal to the increase over the 1977 assessment up
to the maximum reduction set forth in this Section.
(d) If in any assessment year beginning with the 2000
assessment year, homestead property has a pro-rata valuation
under Section 9-180 resulting in an increase in the assessed
valuation, a reduction in equalized assessed valuation equal
to the increase in equalized assessed value of the property
for the year of the pro-rata valuation above the equalized
assessed value of the property for 1977 shall be applied to the
property on a proportionate basis for the period the property
qualified as homestead property during the assessment year.
The maximum proportionate homestead exemption shall not exceed
the maximum homestead exemption allowed in the county under
this Section divided by 365 and multiplied by the number of
days the property qualified as homestead property.

(d-1) In counties with 3,000,000 or more inhabitants,
where the chief county assessment officer provides a notice of
discovery, if a property is not occupied by its owner as a
principal residence as of January 1 of the current tax year,
then the property owner shall notify the chief county
assessment officer of that fact on a form prescribed by the
chief county assessment officer. That notice must be received
by the chief county assessment officer on or before March 1 of
the collection year. If mailed, the form shall be sent by
certified mail, return receipt requested. If the form is
provided in person, the chief county assessment officer shall
provide a date stamped copy of the notice. Failure to provide
timely notice pursuant to this subsection (d-1) shall result
in the exemption being treated as an erroneous exemption. Upon
timely receipt of the notice for the current tax year, no
exemption shall be applied to the property for the current tax
year. If the exemption is not removed upon timely receipt of
the notice by the chief assessment officer, then the error is
considered granted as a result of a clerical error or omission
on the part of the chief county assessment officer as
described in subsection (h) of Section 9-275, and the property
owner shall not be liable for the payment of interest and
penalties due to the erroneous exemption for the current tax
year for which the notice was filed after the date that notice
was timely received pursuant to this subsection. Notice
provided under this subsection shall not constitute a defense

or amnesty for prior year erroneous exemptions.
For the purposes of this subsection (d-1):
"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.
(e) The chief county assessment officer may, when
considering whether to grant a leasehold exemption under this
Section, require the following conditions to be met:
(1) that a notarized application for the exemption,
signed by both the owner and the lessee of the property,
must be submitted each year during the application period
in effect for the county in which the property is located;
(2) that a copy of the lease must be filed with the
chief county assessment officer by the owner of the
property at the time the notarized application is
submitted;
(3) that the lease must expressly state that the
lessee is liable for the payment of property taxes; and
(4) that the lease must include the following language
in substantially the following form:
"Lessee shall be liable for the payment of real
estate taxes with respect to the residence in
accordance with the terms and conditions of Section
15-175 of the Property Tax Code (35 ILCS 200/15-175).
The permanent real estate index number for the

premises is (insert number), and, according to the
most recent property tax bill, the current amount of
real estate taxes associated with the premises is
(insert amount) per year. The parties agree that the
monthly rent set forth above shall be increased or
decreased pro rata (effective January 1 of each
calendar year) to reflect any increase or decrease in
real estate taxes. Lessee shall be deemed to be
satisfying Lessee's liability for the above mentioned
real estate taxes with the monthly rent payments as
set forth above (or increased or decreased as set
forth herein).".
In addition, if there is a change in lessee, or if the
lessee vacates the property, then the chief county assessment
officer may require the owner of the property to notify the
chief county assessment officer of that change.
This subsection (e) does not apply to leasehold interests
in property owned by a municipality.
(f) "Homestead property" under this Section includes
residential property that is occupied by its owner or owners
as his or their principal dwelling place, or that is a
leasehold interest on which a single family residence is
situated, which is occupied as a residence by a person who has
an ownership interest therein, legal or equitable or as a
lessee, and on which the person is liable for the payment of
property taxes. For land improved with an apartment building

owned and operated as a cooperative, the maximum reduction
from the equalized assessed value shall be limited to the
increase in the value above the equalized assessed value of
the property for 1977, up to the maximum reduction set forth
above, multiplied by the number of apartments or units
occupied by a person or persons who is liable, by contract with
the owner or owners of record, for paying property taxes on the
property and is an owner of record of a legal or equitable
interest in the cooperative apartment building, other than a
leasehold interest. For land improved with a life care
facility, the maximum reduction from the value of the
property, as equalized by the Department, shall be multiplied
by the number of apartments or units occupied by a person or
persons, irrespective of any legal, equitable, or leasehold
interest in the facility, who are liable, under a life care
contract with the owner or owners of record of the facility,
for paying property taxes on the property. For purposes of
this Section, the term "life care facility" has the meaning
stated in Section 15-170.
"Household", as used in this Section, means the owner, the
spouse of the owner, and all persons using the residence of the
owner as their principal place of residence.
"Household income", as used in this Section, means the
combined income of the members of a household for the calendar
year preceding the taxable year.
"Income", as used in this Section, has the same meaning as

provided in Section 3.07 of the Senior Citizens and Persons
with Disabilities Property Tax Relief Act, except that
"income" does not include veteran's benefits.
(g) In a cooperative or life care facility where a
homestead exemption has been granted, the cooperative
association or the management of the cooperative or life care
facility shall credit the savings resulting from that
exemption only to the apportioned tax liability of the owner
or resident who qualified for the exemption. Any person who
willfully refuses to so credit the savings shall be guilty of a
Class B misdemeanor.
(h) Where married persons maintain and reside in separate
residences qualifying as homestead property, each residence
shall receive 50% of the total reduction in equalized assessed
valuation provided by this Section.
(i) In all counties, the assessor or chief county
assessment officer may determine the eligibility of
residential property to receive the homestead exemption and
the amount of the exemption by application, visual inspection,
questionnaire or other reasonable methods. The determination
shall be made in accordance with guidelines established by the
Department, provided that the taxpayer applying for an
additional general exemption under this Section shall submit
to the chief county assessment officer an application with 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 issue guidelines establishing a method for
verifying the accuracy of the affidavits filed by applicants
under this paragraph. The applications shall be clearly marked
as applications for the Additional General Homestead
Exemption.
(i-5) This subsection (i-5) applies to counties with
3,000,000 or more inhabitants. In the event of a sale of
homestead property, the homestead exemption shall remain in
effect for the remainder of the assessment year of the sale.
Upon receipt of a transfer declaration transmitted by the
recorder pursuant to Section 31-30 of the Real Estate Transfer
Tax Law for property receiving an exemption under this
Section, the assessor shall mail a notice and forms to the new
owner of the property providing information pertaining to the
rules and applicable filing periods for applying or reapplying
for homestead exemptions under this Code for which the
property may be eligible. If the new owner fails to apply or
reapply for a homestead exemption during the applicable filing
period or the property no longer qualifies for an existing
homestead exemption, the assessor shall cancel such exemption
for any ensuing assessment year.
(j) In counties with fewer than 3,000,000 inhabitants, in
the event of a sale of homestead property the homestead
exemption shall remain in effect for the remainder of the

assessment year of the sale. The assessor or chief county
assessment officer may require the new owner of the property
to apply for the homestead exemption for the following
assessment year.
(k) Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(l) The changes made to this Section by this amendatory
Act of the 100th General Assembly are effective for the 2018
tax year and thereafter.
(Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15;
99-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff.
8-25-17; 100-1077, eff. 1-1-19.)
(35 ILCS 200/18-185)
Sec. 18-185. Short title; definitions. This Division 5
may be cited as the Property Tax Extension Limitation Law. As
used in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation" means (a) the lesser of 5% or the
percentage increase in the Consumer Price Index during the
12-month calendar year preceding the levy year or (b) the rate
of increase approved by voters under Section 18-205.
"Affected county" means a county of 3,000,000 or more

inhabitants or a county contiguous to a county of 3,000,000 or
more inhabitants.
"Taxing district" has the same meaning provided in Section
1-150, except as otherwise provided in this Section. For the
1991 through 1994 levy years only, "taxing district" includes
only each non-home rule taxing district having the majority of
its 1990 equalized assessed value within any county or
counties contiguous to a county with 3,000,000 or more
inhabitants. Beginning with the 1995 levy year, "taxing
district" includes only each non-home rule taxing district
subject to this Law before the 1995 levy year and each non-home
rule taxing district not subject to this Law before the 1995
levy year having the majority of its 1994 equalized assessed
value in an affected county or counties. Beginning with the
levy year in which this Law becomes applicable to a taxing
district as provided in Section 18-213, "taxing district" also
includes those taxing districts made subject to this Law as
provided in Section 18-213.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means the annual
corporate extension for the taxing district and those special
purpose extensions that are made annually for the taxing
district, excluding special purpose extensions: (a) made for
the taxing district to pay interest or principal on general
obligation bonds that were approved by referendum; (b) made
for any taxing district to pay interest or principal on

general obligation bonds issued before October 1, 1991; (c)
made for any taxing district to pay interest or principal on
bonds issued to refund or continue to refund those bonds
issued before October 1, 1991; (d) made for any taxing
district to pay interest or principal on bonds issued to
refund or continue to refund bonds issued after October 1,
1991 that were approved by referendum; (e) made for any taxing
district to pay interest or principal on revenue bonds issued
before October 1, 1991 for payment of which a property tax levy
or the full faith and credit of the unit of local government is
pledged; however, a tax for the payment of interest or
principal on those bonds shall be made only after the
governing body of the unit of local government finds that all
other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before October 1, 1991, to pay for the
building project; (g) made for payments due under installment
contracts entered into before October 1, 1991; (h) made for
payments of principal and interest on bonds issued under the
Metropolitan Water Reclamation District Act to finance
construction projects initiated before October 1, 1991; (i)
made for payments of principal and interest on limited bonds,
as defined in Section 3 of the Local Government Debt Reform
Act, in an amount not to exceed the debt service extension base
less the amount in items (b), (c), (e), and (h) of this

definition for non-referendum obligations, except obligations
initially issued pursuant to referendum; (j) made for payments
of principal and interest on bonds issued under Section 15 of
the Local Government Debt Reform Act; (k) made by a school
district that participates in the Special Education District
of Lake County, created by special education joint agreement
under Section 10-22.31 of the School Code, for payment of the
school district's share of the amounts required to be
contributed by the Special Education District of Lake County
to the Illinois Municipal Retirement Fund under Article 7 of
the Illinois Pension Code; the amount of any extension under
this item (k) shall be certified by the school district to the
county clerk; (l) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; (m) made for temporary relocation
loan repayment purposes pursuant to Sections 2-3.77 and
17-2.2d of the School Code; (n) made for payment of principal
and interest on any bonds issued under the authority of
Section 17-2.2d of the School Code; (o) made for contributions
to a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (p) made for road purposes in the first year after a
township assumes the rights, powers, duties, assets, property,
liabilities, obligations, and responsibilities of a road

district abolished under the provisions of Section 6-133 of
the Illinois Highway Code.
"Aggregate extension" for the taxing districts to which
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means the annual corporate extension for the taxing
district and those special purpose extensions that are made
annually for the taxing district, excluding special purpose
extensions: (a) made for the taxing district to pay interest
or principal on general obligation bonds that were approved by
referendum; (b) made for any taxing district to pay interest
or principal on general obligation bonds issued before March
1, 1995; (c) made for any taxing district to pay interest or
principal on bonds issued to refund or continue to refund
those bonds issued before March 1, 1995; (d) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund bonds issued after March 1,
1995 that were approved by referendum; (e) made for any taxing
district to pay interest or principal on revenue bonds issued
before March 1, 1995 for payment of which a property tax levy
or the full faith and credit of the unit of local government is
pledged; however, a tax for the payment of interest or
principal on those bonds shall be made only after the
governing body of the unit of local government finds that all
other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission

lease when the lease payments are for the retirement of bonds
issued by the commission before March 1, 1995 to pay for the
building project; (g) made for payments due under installment
contracts entered into before March 1, 1995; (h) made for
payments of principal and interest on bonds issued under the
Metropolitan Water Reclamation District Act to finance
construction projects initiated before October 1, 1991; (h-4)
made for stormwater management purposes by the Metropolitan
Water Reclamation District of Greater Chicago under Section 12
of the Metropolitan Water Reclamation District Act; (i) made
for payments of principal and interest on limited bonds, as
defined in Section 3 of the Local Government Debt Reform Act,
in an amount not to exceed the debt service extension base less
the amount in items (b), (c), and (e) of this definition for
non-referendum obligations, except obligations initially
issued pursuant to referendum and bonds described in
subsection (h) of this definition; (j) made for payments of
principal and interest on bonds issued under Section 15 of the
Local Government Debt Reform Act; (k) made for payments of
principal and interest on bonds authorized by Public Act
88-503 and issued under Section 20a of the Chicago Park
District Act for aquarium or museum projects and bonds issued
under Section 20a of the Chicago Park District Act for the
purpose of making contributions to the pension fund
established under Article 12 of the Illinois Pension Code; (l)
made for payments of principal and interest on bonds

authorized by Public Act 87-1191 or 93-601 and (i) issued
pursuant to Section 21.2 of the Cook County Forest Preserve
District Act, (ii) issued under Section 42 of the Cook County
Forest Preserve District Act for zoological park projects, or
(iii) issued under Section 44.1 of the Cook County Forest
Preserve District Act for botanical gardens projects; (m) made
pursuant to Section 34-53.5 of the School Code, whether levied
annually or not; (n) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; (o) made by the Chicago Park
District for recreational programs for persons with
disabilities under subsection (c) of Section 7.06 of the
Chicago Park District Act; (p) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
(q) made by Ford Heights School District 169 under Section
17-9.02 of the School Code; and (r) made for the purpose of
making employer contributions to the Public School Teachers'
Pension and Retirement Fund of Chicago under Section 34-53 of
the School Code.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for
those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means the annual corporate extension

for the taxing district and those special purpose extensions
that are made annually for the taxing district, excluding
special purpose extensions: (a) made for the taxing district
to pay interest or principal on general obligation bonds that
were approved by referendum; (b) made for any taxing district
to pay interest or principal on general obligation bonds
issued before the date on which the referendum making this Law
applicable to the taxing district is held; (c) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund those bonds issued before the
date on which the referendum making this Law applicable to the
taxing district is held; (d) made for any taxing district to
pay interest or principal on bonds issued to refund or
continue to refund bonds issued after the date on which the
referendum making this Law applicable to the taxing district
is held if the bonds were approved by referendum after the date
on which the referendum making this Law applicable to the
taxing district is held; (e) made for any taxing district to
pay interest or principal on revenue bonds issued before the
date on which the referendum making this Law applicable to the
taxing district is held for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those

payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the date on which the
referendum making this Law applicable to the taxing district
is held to pay for the building project; (g) made for payments
due under installment contracts entered into before the date
on which the referendum making this Law applicable to the
taxing district is held; (h) made for payments of principal
and interest on limited bonds, as defined in Section 3 of the
Local Government Debt Reform Act, in an amount not to exceed
the debt service extension base less the amount in items (b),
(c), and (e) of this definition for non-referendum
obligations, except obligations initially issued pursuant to
referendum; (i) made for payments of principal and interest on
bonds issued under Section 15 of the Local Government Debt
Reform Act; (j) made for a qualified airport authority to pay
interest or principal on general obligation bonds issued for
the purpose of paying obligations due under, or financing
airport facilities required to be acquired, constructed,
installed or equipped pursuant to, contracts entered into
before March 1, 1996 (but not including any amendments to such
a contract taking effect on or after that date); (k) made to
fund expenses of providing joint recreational programs for
persons with disabilities under Section 5-8 of the Park
District Code or Section 11-95-14 of the Illinois Municipal
Code; (l) made for contributions to a firefighter's pension

fund created under Article 4 of the Illinois Pension Code, to
the extent of the amount certified under item (5) of Section
4-134 of the Illinois Pension Code; and (m) made for the taxing
district to pay interest or principal on general obligation
bonds issued pursuant to Section 19-3.10 of the School Code.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of
subsection (e) of Section 18-213 means the annual corporate
extension for the taxing district and those special purpose
extensions that are made annually for the taxing district,
excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation
bonds that were approved by referendum; (b) made for any
taxing district to pay interest or principal on general
obligation bonds issued before March 7, 1997 (the effective
date of Public Act 89-718); (c) made for any taxing district to
pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before March 7, 1997
(the effective date of Public Act 89-718); (d) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund bonds issued after March 7,
1997 (the effective date of Public Act 89-718) if the bonds
were approved by referendum after March 7, 1997 (the effective
date of Public Act 89-718); (e) made for any taxing district to
pay interest or principal on revenue bonds issued before March
7, 1997 (the effective date of Public Act 89-718) for payment

of which a property tax levy or the full faith and credit of
the unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the
retirement of bonds issued by the commission before March 7,
1997 (the effective date of Public Act 89-718) to pay for the
building project; (g) made for payments due under installment
contracts entered into before March 7, 1997 (the effective
date of Public Act 89-718); (h) made for payments of principal
and interest on limited bonds, as defined in Section 3 of the
Local Government Debt Reform Act, in an amount not to exceed
the debt service extension base less the amount in items (b),
(c), and (e) of this definition for non-referendum
obligations, except obligations initially issued pursuant to
referendum; (i) made for payments of principal and interest on
bonds issued under Section 15 of the Local Government Debt
Reform Act; (j) made for a qualified airport authority to pay
interest or principal on general obligation bonds issued for
the purpose of paying obligations due under, or financing
airport facilities required to be acquired, constructed,
installed or equipped pursuant to, contracts entered into
before March 1, 1996 (but not including any amendments to such
a contract taking effect on or after that date); (k) made to

fund expenses of providing joint recreational programs for
persons with disabilities under Section 5-8 of the Park
District Code or Section 11-95-14 of the Illinois Municipal
Code; and (l) made for contributions to a firefighter's
pension fund created under Article 4 of the Illinois Pension
Code, to the extent of the amount certified under item (5) of
Section 4-134 of the Illinois Pension Code.
"Debt service extension base" means an amount equal to
that portion of the extension for a taxing district for the
1994 levy year, or for those taxing districts subject to this
Law in accordance with Section 18-213, except for those
subject to paragraph (2) of subsection (e) of Section 18-213,
for the levy year in which the referendum making this Law
applicable to the taxing district is held, or for those taxing
districts subject to this Law in accordance with paragraph (2)
of subsection (e) of Section 18-213 for the 1996 levy year,
constituting an extension for payment of principal and
interest on bonds issued by the taxing district without
referendum, but not including excluded non-referendum bonds.
For park districts (i) that were first subject to this Law in
1991 or 1995 and (ii) whose extension for the 1994 levy year
for the payment of principal and interest on bonds issued by
the park district without referendum (but not including
excluded non-referendum bonds) was less than 51% of the amount
for the 1991 levy year constituting an extension for payment
of principal and interest on bonds issued by the park district

without referendum (but not including excluded non-referendum
bonds), "debt service extension base" means an amount equal to
that portion of the extension for the 1991 levy year
constituting an extension for payment of principal and
interest on bonds issued by the park district without
referendum (but not including excluded non-referendum bonds).
A debt service extension base established or increased at any
time pursuant to any provision of this Law, except Section
18-212, shall be increased each year commencing with the later
of (i) the 2009 levy year or (ii) the first levy year in which
this Law becomes applicable to the taxing district, by the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy
year. The debt service extension base may be established or
increased as provided under Section 18-212. "Excluded
non-referendum bonds" means (i) bonds authorized by Public Act
88-503 and issued under Section 20a of the Chicago Park
District Act for aquarium and museum projects; (ii) bonds
issued under Section 15 of the Local Government Debt Reform
Act; or (iii) refunding obligations issued to refund or to
continue to refund obligations initially issued pursuant to
referendum.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance,
contributions to pension plans, and extensions made pursuant

to Section 6-601 of the Illinois Highway Code for a road
district's permanent road fund whether levied annually or not.
The extension for a special service area is not included in the
aggregate extension.
"Aggregate extension base" means the taxing district's
last preceding aggregate extension as adjusted under Sections
18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
levy year 2022, for taxing districts that are specified in
Section 18-190.7, the taxing district's aggregate extension
base shall be calculated as provided in Section 18-190.7. An
adjustment under Section 18-135 shall be made for the 2007
levy year and all subsequent levy years whenever one or more
counties within which a taxing district is located (i) used
estimated valuations or rates when extending taxes in the
taxing district for the last preceding levy year that resulted
in the over or under extension of taxes, or (ii) increased or
decreased the tax extension for the last preceding levy year
as required by Section 18-135(c). Whenever an adjustment is
required under Section 18-135, the aggregate extension base of
the taxing district shall be equal to the amount that the
aggregate extension of the taxing district would have been for
the last preceding levy year if either or both (i) actual,
rather than estimated, valuations or rates had been used to
calculate the extension of taxes for the last levy year, or
(ii) the tax extension for the last preceding levy year had not
been adjusted as required by subsection (c) of Section 18-135.

Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
Notwithstanding any other provision of law, for levy year
2022, the aggregate extension base of a home equity assurance
program that levied at least $1,000,000 in property taxes in
levy year 2019 or 2020 under the Home Equity Assurance Act
shall be the amount that the program's aggregate extension
base for levy year 2021 would have been if the program had
levied a property tax for levy year 2021.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new
improvements or additions to existing improvements on any
parcel of real property that increase the assessed value of
that real property during the levy year multiplied by the
equalization factor issued by the Department under Section
17-30, (ii) the assessed value, after final board of review or
board of appeals action, of real property not exempt from real
estate taxation, which real property was exempt from real
estate taxation for any portion of the immediately preceding
levy year, multiplied by the equalization factor issued by the
Department under Section 17-30, including the assessed value,
upon final stabilization of occupancy after new construction
is complete, of any real property located within the

boundaries of an otherwise or previously exempt military
reservation that is intended for residential use and owned by
or leased to a private corporation or other entity, (iii) in
counties that classify in accordance with Section 4 of Article
IX of the Illinois Constitution, an incentive property's
additional assessed value resulting from a scheduled increase
in the level of assessment as applied to the first year final
board of review market value, and (iv) any increase in
assessed value due to oil or gas production from an oil or gas
well required to be permitted under the Hydraulic Fracturing
Regulatory Act that was not produced in or accounted for
during the previous levy year. In addition, the county clerk
in a county containing a population of 3,000,000 or more shall
include in the 1997 recovered tax increment value for any
school district, any recovered tax increment value that was
applicable to the 1995 tax year calculations.
"Qualified airport authority" means an airport authority
organized under the Airport Authorities Act and located in a
county bordering on the State of Wisconsin and having a
population in excess of 200,000 and not greater than 500,000.
"Recovered tax increment value" means, except as otherwise
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Redevelopment Act in the Illinois

Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously
established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of
each taxable lot, block, tract, or parcel of real property in
the redevelopment project area over and above the initial
equalized assessed value of each property in the redevelopment
project area. For the taxes which are extended for the 1997
levy year, the recovered tax increment value for a non-home
rule taxing district that first became subject to this Law for
the 1995 levy year because a majority of its 1994 equalized
assessed value was in an affected county or counties shall be
increased if a municipality terminated the designation of an
area in 1993 as a redevelopment project area previously
established under the Tax Increment Allocation Redevelopment
Act in the Illinois Municipal Code, previously established
under the Industrial Jobs Recovery Law in the Illinois
Municipal Code, or previously established under the Economic
Development Area Tax Increment Allocation Act, by an amount
equal to the 1994 equalized assessed value of each taxable
lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial
equalized assessed value of each property in the redevelopment
project area. In the first year after a municipality removes a
taxable lot, block, tract, or parcel of real property from a

redevelopment project area established under the Tax Increment
Allocation Redevelopment Act in the Illinois Municipal Code,
the Industrial Jobs Recovery Law in the Illinois Municipal
Code, or the Economic Development Area Tax Increment
Allocation Act, "recovered tax increment value" means the
amount of the current year's equalized assessed value of each
taxable lot, block, tract, or parcel of real property removed
from the redevelopment project area over and above the initial
equalized assessed value of that real property before removal
from the redevelopment project area.
Except as otherwise provided in this Section, "limiting
rate" means a fraction the numerator of which is the last
preceding aggregate extension base times an amount equal to
one plus the extension limitation defined in this Section and
the denominator of which is the current year's equalized
assessed value of all real property in the territory under the
jurisdiction of the taxing district during the prior levy
year. For those taxing districts that reduced their aggregate
extension for the last preceding levy year, except for school
districts that reduced their extension for educational
purposes pursuant to Section 18-206, the highest aggregate
extension in any of the last 3 preceding levy years shall be
used for the purpose of computing the limiting rate. The
denominator shall not include new property or the recovered
tax increment value. If a new rate, a rate decrease, or a
limiting rate increase has been approved at an election held

after March 21, 2006, then (i) the otherwise applicable
limiting rate shall be increased by the amount of the new rate
or shall be reduced by the amount of the rate decrease, as the
case may be, or (ii) in the case of a limiting rate increase,
the limiting rate shall be equal to the rate set forth in the
proposition approved by the voters for each of the years
specified in the proposition, after which the limiting rate of
the taxing district shall be calculated as otherwise provided.
In the case of a taxing district that obtained referendum
approval for an increased limiting rate on March 20, 2012, the
limiting rate for tax year 2012 shall be the rate that
generates the approximate total amount of taxes extendable for
that tax year, as set forth in the proposition approved by the
voters; this rate shall be the final rate applied by the county
clerk for the aggregate of all capped funds of the district for
tax year 2012.
(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
102-519, eff. 8-20-21; 102-558, eff. 8-20-21; revised
10-5-21.)
(35 ILCS 200/18-190.7 new)
Sec. 18-190.7. Alternative aggregate extension base for
certain taxing districts; recapture.
(a) This Section applies to the following taxing districts
that are subject to this Division 5:
(1) school districts that have a designation of

recognition or review according to the State Board of
Education's School District Financial Profile System as of
the first day of the levy year for which the taxing
district seeks to increase its aggregate extension under
this Section;
(2) park districts;
(3) library districts; and
(4) community college districts.
(b) Subject to the limitations of subsection (c),
beginning in levy year 2022, a taxing district specified in
subsection (a) may recapture certain levy amounts that are
otherwise unavailable to the taxing district as a result of
the taxing district not extending the maximum amount permitted
under this Division 5 in a previous levy year. For that
purpose, the taxing district's aggregate extension base shall
be the greater of: (1) the taxing district's aggregate
extension limit; or (2) the taxing district's last preceding
aggregate extension, as adjusted under Sections 18-135,
18-215, 18-230, 18-206, and 18-233.
(c) Notwithstanding the provisions of this Section, the
aggregate extension of a taxing district that uses an
aggregate extension limit under this Section for a particular
levy year may not exceed the taxing district's aggregate
extension for the immediately preceding levy year by more than
5% unless the increase is approved by the voters under Section
18-205; however, if a taxing district is unable to recapture

the entire unrealized levy amount in a single levy year due to
the limitations of this subsection (c), the taxing district
may increase its aggregate extension in each immediately
succeeding levy year until the entire levy amount is
recaptured, except that the increase in each succeeding levy
year may not exceed the greater of (i) 5% or (ii) the increase
approved by the voters under Section 18-205.
In order to be eligible for recapture under this Section,
the taxing district must certify to the county clerk that the
taxing district did not extend the maximum amount permitted
under this Division 5 for a particular levy year. That
certification must be made not more than 60 days after the
taxing district files its levy ordinance or resolution with
the county clerk for the levy year for which the taxing
district did not extend the maximum amount permitted under
this Division 5.
(d) As used in this Section, "aggregate extension limit"
means the taxing district's last preceding aggregate extension
if the district had utilized the maximum limiting rate
permitted without referendum for each of the 3 immediately
preceding levy years, as adjusted under Section 18-135,
18-215, 18-230, 18-206, and 18-233.
Section 15. The School Code is amended by changing Section
17-2A and by adding Section 17-1.3 as follows:

(105 ILCS 5/17-1.3 new)
Sec. 17-1.3. Disclosure of cash balance. Notwithstanding
any other provision of law, each school district shall
disclose to the public, at the public hearing at which the
district certifies its budget and levy for the taxable year,
the cash reserve balance of all funds held by the district
related to its operational levy and, if applicable, any
obligations secured by those funds.
(105 ILCS 5/17-2A) (from Ch. 122, par. 17-2A)
Sec. 17-2A. Interfund transfers.
(a) The school board of any district having a population
of less than 500,000 inhabitants may, by proper resolution
following a public hearing set by the school board or the
president of the school board (that is preceded (i) by at least
one published notice over the name of the clerk or secretary of
the board, occurring at least 7 days and not more than 30 days
prior to the hearing, in a newspaper of general circulation
within the school district and (ii) by posted notice over the
name of the clerk or secretary of the board, at least 48 hours
before the hearing, at the principal office of the school
board or at the building where the hearing is to be held if a
principal office does not exist, with both notices setting
forth the time, date, place, and subject matter of the
hearing), transfer money from (1) the Educational Fund to the
Operations and Maintenance Fund or the Transportation Fund,

(2) the Operations and Maintenance Fund to the Educational
Fund or the Transportation Fund, (3) the Transportation Fund
to the Educational Fund or the Operations and Maintenance
Fund, or (4) the Tort Immunity Fund to the Operations and
Maintenance Fund of said district, provided that, except
during the period from July 1, 2003 through June 30, 2024, such
transfer is made solely for the purpose of meeting one-time,
non-recurring expenses. Except during the period from July 1,
2003 through June 30, 2026 June 30, 2024 and except as
otherwise provided in subsection (b) of this Section, any
other permanent interfund transfers authorized by any
provision or judicial interpretation of this Code for which
the transferee fund is not precisely and specifically set
forth in the provision of this Code authorizing such transfer
shall be made to the fund of the school district most in need
of the funds being transferred, as determined by resolution of
the school board.
(b) (Blank).
(c) Notwithstanding subsection (a) of this Section or any
other provision of this Code to the contrary, the school board
of any school district (i) that is subject to the Property Tax
Extension Limitation Law, (ii) that is an elementary district
servicing students in grades K through 8, (iii) whose
territory is in one county, (iv) that is eligible for Section
7002 Federal Impact Aid, and (v) that has no more than $81,000
in funds remaining from refinancing bonds that were refinanced

a minimum of 5 years prior to January 20, 2017 (the effective
date of Public Act 99-926) may make a one-time transfer of the
funds remaining from the refinancing bonds to the Operations
and Maintenance Fund of the district by proper resolution
following a public hearing set by the school board or the
president of the school board, with notice as provided in
subsection (a) of this Section, so long as the district meets
the qualifications set forth in this subsection (c) on January
20, 2017 (the effective date of Public Act 99-926).
(d) Notwithstanding subsection (a) of this Section or any
other provision of this Code to the contrary, the school board
of any school district (i) that is subject to the Property Tax
Extension Limitation Law, (ii) that is a community unit school
district servicing students in grades K through 12, (iii)
whose territory is in one county, (iv) that owns property
designated by the United States as a Superfund site pursuant
to the federal Comprehensive Environmental Response,
Compensation and Liability Act of 1980 (42 U.S.C. 9601 et
seq.), and (v) that has an excess accumulation of funds in its
bond fund, including funds accumulated prior to July 1, 2000,
may make a one-time transfer of those excess funds accumulated
prior to July 1, 2000 to the Operations and Maintenance Fund of
the district by proper resolution following a public hearing
set by the school board or the president of the school board,
with notice as provided in subsection (a) of this Section, so
long as the district meets the qualifications set forth in

this subsection (d) on August 4, 2017 (the effective date of
Public Act 100-32).
(Source: P.A. 101-643, eff. 6-18-20; 102-671, eff. 11-30-21.)
Section 20. The Senior Citizens Real Estate Tax Deferral
Act is amended by changing Section 3 as follows:
(320 ILCS 30/3) (from Ch. 67 1/2, par. 453)
Sec. 3. A taxpayer may, on or before March 1 of each year,
apply to the county collector of the county where his
qualifying property is located, or to the official designated
by a unit of local government to collect special assessments
on the qualifying property, as the case may be, for a deferral
of all or a part of real estate taxes payable during that year
for the preceding year in the case of real estate taxes other
than special assessments, or for a deferral of any
installments payable during that year in the case of special
assessments, on all or part of his qualifying property. The
application shall be on a form prescribed by the Department
and furnished by the collector, (a) showing that the applicant
will be 65 years of age or older by June 1 of the year for
which a tax deferral is claimed, (b) describing the property
and verifying that the property is qualifying property as
defined in Section 2, (c) certifying that the taxpayer has
owned and occupied as his residence such property or other
qualifying property in the State for at least the last 3 years

except for any periods during which the taxpayer may have
temporarily resided in a nursing or sheltered care home, and
(d) specifying whether the deferral is for all or a part of the
taxes, and, if for a part, the amount of deferral applied for.
As to qualifying property not having a separate assessed
valuation, the taxpayer shall also file with the county
collector a written appraisal of the property prepared by a
qualified real estate appraiser together with a certificate
signed by the appraiser stating that he has personally
examined the property and setting forth the value of the land
and the value of the buildings thereon occupied by the
taxpayer as his residence.
The collector shall grant the tax deferral provided such
deferral does not exceed funds available in the Senior
Citizens Real Estate Deferred Tax Revolving Fund and provided
that the owner or owners of such real property have entered
into a tax deferral and recovery agreement with the collector
on behalf of the county or other unit of local government,
which agreement expressly states:
(1) That the total amount of taxes deferred under this
Act, plus interest, for the year for which a tax deferral is
claimed as well as for those previous years for which taxes are
not delinquent and for which such deferral has been claimed
may not exceed 80% of the taxpayer's equity interest in the
property for which taxes are to be deferred and that, if the
total deferred taxes plus interest equals 80% of the

taxpayer's equity interest in the property, the taxpayer shall
thereafter pay the annual interest due on such deferred taxes
plus interest so that total deferred taxes plus interest will
not exceed such 80% of the taxpayer's equity interest in the
property. Effective as of the January 1, 2011 assessment year
or tax year 2012 and through the 2021 tax year, and beginning
again with the 2026 tax year, the total amount of any such
deferral shall not exceed $5,000 per taxpayer in each tax
year. For the 2022 tax year through the 2025 tax year, the
total amount of any such deferral shall not exceed $7,500 per
taxpayer in each tax year.
(2) That any real estate taxes deferred under this Act and
any interest accrued thereon at the rate of 6% per year are a
lien on the real estate and improvements thereon until paid.
If the taxes deferred are for a tax year prior to 2023, then
interest shall accrue at the rate of 6% per year. If the taxes
deferred are for the 2023 tax year or any tax year thereafter,
then interest shall accrue at the rate of 3% per year. No sale
or transfer of such real property may be legally closed and
recorded until the taxes which would otherwise have been due
on the property, plus accrued interest, have been paid unless
the collector certifies in writing that an arrangement for
prompt payment of the amount due has been made with his office.
The same shall apply if the property is to be made the subject
of a contract of sale.
(3) That upon the death of the taxpayer claiming the

deferral the heirs-at-law, assignees or legatees shall have
first priority to the real property upon which taxes have been
deferred by paying in full the total taxes which would
otherwise have been due, plus interest. However, if such
heir-at-law, assignee, or legatee is a surviving spouse, the
tax deferred status of the property shall be continued during
the life of that surviving spouse if the spouse is 55 years of
age or older within 6 months of the date of death of the
taxpayer and enters into a tax deferral and recovery agreement
before the time when deferred taxes become due under this
Section. Any additional taxes deferred, plus interest, on the
real property under a tax deferral and recovery agreement
signed by a surviving spouse shall be added to the taxes and
interest which would otherwise have been due, and the payment
of which has been postponed during the life of such surviving
spouse, in determining the 80% equity requirement provided by
this Section.
(4) That if the taxes due, plus interest, are not paid by
the heir-at-law, assignee or legatee or if payment is not
postponed during the life of a surviving spouse, the deferred
taxes and interest shall be recovered from the estate of the
taxpayer within one year of the date of his death. In addition,
deferred real estate taxes and any interest accrued thereon
are due within 90 days after any tax deferred property ceases
to be qualifying property as defined in Section 2.
If payment is not made when required by this Section,

foreclosure proceedings may be instituted under the Property
Tax Code.
(5) That any joint owner has given written prior approval
for such agreement, which written approval shall be made a
part of such agreement.
(6) That a guardian for a person under legal disability
appointed for a taxpayer who otherwise qualifies under this
Act may act for the taxpayer in complying with this Act.
(7) That a taxpayer or his agent has provided to the
satisfaction of the collector, sufficient evidence that the
qualifying property on which the taxes are to be deferred is
insured against fire or casualty loss for at least the total
amount of taxes which have been deferred.
If the taxes to be deferred are special assessments, the
unit of local government making the assessments shall forward
a copy of the agreement entered into pursuant to this Section
and the bills for such assessments to the county collector of
the county in which the qualifying property is located.
(Source: P.A. 102-644, eff. 8-27-21.)