Bill Text: IL SB2084 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Makes structural changes concerning homestead exemptions by creating separate divisions for homestead exemptions in counties with 3,000,000 or more inhabitants and counties with fewer than 3,000,000 inhabitants. Effective January 1, 2018.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2017-04-28 - Rule 2-10 Third Reading Deadline Established As May 31, 2017 [SB2084 Detail]

Download: Illinois-2017-SB2084-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB2084

Introduced 2/10/2017, by Sen. David Koehler

SYNOPSIS AS INTRODUCED:
See Index

Amends the Property Tax Code. Makes structural changes concerning homestead exemptions by creating separate divisions for homestead exemptions in counties with 3,000,000 or more inhabitants and counties with fewer than 3,000,000 inhabitants. Effective January 1, 2018.
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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

SB2084LRB100 08061 HLH 18146 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by renumbering
5Section 15-174, by changing Sections 9-275, 15-167, 15-168,
615-169, 15-170, 15-172, 15-173, 15-175, 15-176, 15-177, and
715-180, by adding Division headings to Division 20 of Article
810, Division 1 of Article 15, and Division 2 of Article 15, and
9by adding Division 2 of Article 15 as follows:
10 (35 ILCS 200/9-275)
11 Sec. 9-275. Erroneous homestead exemptions.
12 (a) For purposes of this Section:
13 "Erroneous homestead exemption" means a homestead
14exemption that was granted for real property in a taxable year
15if the property was not eligible for that exemption in that
16taxable year. If the taxpayer receives an erroneous homestead
17exemption under a single Section of this Code for the same
18property in multiple years, that exemption is considered a
19single erroneous homestead exemption for purposes of this
20Section. However, if the taxpayer receives erroneous homestead
21exemptions under multiple Sections of this Code for the same
22property, or if the taxpayer receives erroneous homestead
23exemptions under the same Section of this Code for multiple

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1properties, then each of those exemptions is considered a
2separate erroneous homestead exemption for purposes of this
3Section.
4 "Homestead exemption" means an exemption under Division 2
5of Article 15 of this Code Section 15-165 (veterans with
6disabilities), 15-167 (returning veterans), 15-168 (persons
7with disabilities), 15-169 (standard homestead for veterans
8with disabilities), 15-170 (senior citizens), 15-172 (senior
9citizens assessment freeze), 15-175 (general homestead),
1015-176 (alternative general homestead), or 15-177 (long-time
11occupant).
12 "Erroneous exemption principal amount" means the total
13difference between the property taxes actually billed to a
14property index number and the amount of property taxes that
15would have been billed but for the erroneous exemption or
16exemptions.
17 "Taxpayer" means the property owner or leasehold owner that
18erroneously received a homestead exemption upon property.
19 (b) Notwithstanding any other provision of law, in counties
20with 3,000,000 or more inhabitants, the chief county assessment
21officer shall include the following information with each
22assessment notice sent in a general assessment year: (1) a list
23of each homestead exemption available under Article 15 of this
24Code and a description of the eligibility criteria for that
25exemption; (2) a list of each homestead exemption applied to
26the property in the current assessment year; (3) information

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1regarding penalties and interest that may be incurred under
2this Section if the taxpayer received an erroneous homestead
3exemption in a previous taxable year; and (4) notice of the
460-day grace period available under this subsection. If, within
560 days after receiving his or her assessment notice, the
6taxpayer notifies the chief county assessment officer that he
7or she received an erroneous homestead exemption in a previous
8taxable year, and if the taxpayer pays the erroneous exemption
9principal amount, plus interest as provided in subsection (f),
10then the taxpayer shall not be liable for the penalties
11provided in subsection (f) with respect to that exemption.
12 (c) In counties with 3,000,000 or more inhabitants, when
13the chief county assessment officer determines that one or more
14erroneous homestead exemptions was applied to the property, the
15erroneous exemption principal amount, together with all
16applicable interest and penalties as provided in subsections
17(f) and (j), shall constitute a lien in the name of the People
18of Cook County on the property receiving the erroneous
19homestead exemption. Upon becoming aware of the existence of
20one or more erroneous homestead exemptions, the chief county
21assessment officer shall cause to be served, by both regular
22mail and certified mail, a notice of discovery as set forth in
23subsection (c-5). The chief county assessment officer in a
24county with 3,000,000 or more inhabitants may cause a lien to
25be recorded against property that (1) is located in the county
26and (2) received one or more erroneous homestead exemptions if,

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1upon determination of the chief county assessment officer, the
2taxpayer received: (A) one or 2 erroneous homestead exemptions
3for real property, including at least one erroneous homestead
4exemption granted for the property against which the lien is
5sought, during any of the 3 collection years immediately prior
6to the current collection year in which the notice of discovery
7is served; or (B) 3 or more erroneous homestead exemptions for
8real property, including at least one erroneous homestead
9exemption granted for the property against which the lien is
10sought, during any of the 6 collection years immediately prior
11to the current collection year in which the notice of discovery
12is served. Prior to recording the lien against the property,
13the chief county assessment officer shall cause to be served,
14by both regular mail and certified mail, return receipt
15requested, on the person to whom the most recent tax bill was
16mailed and the owner of record, a notice of intent to record a
17lien against the property. The chief county assessment officer
18shall cause the notice of intent to record a lien to be served
19within 3 years from the date on which the notice of discovery
20was served.
21 (c-5) The notice of discovery described in subsection (c)
22shall: (1) identify, by property index number, the property for
23which the chief county assessment officer has knowledge
24indicating the existence of an erroneous homestead exemption;
25(2) set forth the taxpayer's liability for principal, interest,
26penalties, and administrative costs including, but not limited

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1to, recording fees described in subsection (f); (3) inform the
2taxpayer that he or she will be served with a notice of intent
3to record a lien within 3 years from the date of service of the
4notice of discovery; (4) inform the taxpayer that he or she may
5pay the outstanding amount, plus interest, penalties, and
6administrative costs at any time prior to being served with the
7notice of intent to record a lien or within 30 days after the
8notice of intent to record a lien is served; and (5) inform the
9taxpayer that, if the taxpayer provided notice to the chief
10county assessment officer as provided in subsection (d-1) of
11Section 15-175 of this Code, upon submission by the taxpayer of
12evidence of timely notice and receipt thereof by the chief
13county assessment officer, the chief county assessment officer
14will withdraw the notice of discovery and reissue a notice of
15discovery in compliance with this Section in which the taxpayer
16is not liable for interest and penalties for the current tax
17year in which the notice was received.
18 For the purposes of this subsection (c-5):
19 "Collection year" means the year in which the first and
20second installment of the current tax year is billed.
21 "Current tax year" means the year prior to the collection
22year.
23 (d) The notice of intent to record a lien described in
24subsection (c) shall: (1) identify, by property index number,
25the property against which the lien is being sought; (2)
26identify each specific homestead exemption that was

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1erroneously granted and the year or years in which each
2exemption was granted; (3) set forth the erroneous exemption
3principal amount due and the interest amount and any penalty
4and administrative costs due; (4) inform the taxpayer that he
5or she may request a hearing within 30 days after service and
6may appeal the hearing officer's ruling to the circuit court;
7(5) inform the taxpayer that he or she may pay the erroneous
8exemption principal amount, plus interest and penalties,
9within 30 days after service; and (6) inform the taxpayer that,
10if the lien is recorded against the property, the amount of the
11lien will be adjusted to include the applicable recording fee
12and that fees for recording a release of the lien shall be
13incurred by the taxpayer. A lien shall not be filed pursuant to
14this Section if the taxpayer pays the erroneous exemption
15principal amount, plus penalties and interest, within 30 days
16of service of the notice of intent to record a lien.
17 (e) The notice of intent to record a lien shall also
18include a form that the taxpayer may return to the chief county
19assessment officer to request a hearing. The taxpayer may
20request a hearing by returning the form within 30 days after
21service. The hearing shall be held within 90 days after the
22taxpayer is served. The chief county assessment officer shall
23promulgate rules of service and procedure for the hearing. The
24chief county assessment officer must generally follow rules of
25evidence and practices that prevail in the county circuit
26courts, but, because of the nature of these proceedings, the

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1chief county assessment officer is not bound by those rules in
2all particulars. The chief county assessment officer shall
3appoint a hearing officer to oversee the hearing. The taxpayer
4shall be allowed to present evidence to the hearing officer at
5the hearing. After taking into consideration all the relevant
6testimony and evidence, the hearing officer shall make an
7administrative decision on whether the taxpayer was
8erroneously granted a homestead exemption for the taxable year
9in question. The taxpayer may appeal the hearing officer's
10ruling to the circuit court of the county where the property is
11located as a final administrative decision under the
12Administrative Review Law.
13 (f) A lien against the property imposed under this Section
14shall be filed with the county recorder of deeds, but may not
15be filed sooner than 60 days after the notice of intent to
16record a lien was delivered to the taxpayer if the taxpayer
17does not request a hearing, or until the conclusion of the
18hearing and all appeals if the taxpayer does request a hearing.
19If a lien is filed pursuant to this Section and the taxpayer
20received one or 2 erroneous homestead exemptions during any of
21the 3 collection years immediately prior to the current
22collection year in which the notice of discovery is served,
23then the erroneous exemption principal amount, plus 10%
24interest per annum or portion thereof from the date the
25erroneous exemption principal amount would have become due if
26properly included in the tax bill, shall be charged against the

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1property by the chief county assessment officer. However, if a
2lien is filed pursuant to this Section and the taxpayer
3received 3 or more erroneous homestead exemptions during any of
4the 6 collection years immediately prior to the current
5collection year in which the notice of discovery is served, the
6erroneous exemption principal amount, plus a penalty of 50% of
7the total amount of the erroneous exemption principal amount
8for that property and 10% interest per annum or portion thereof
9from the date the erroneous exemption principal amount would
10have become due if properly included in the tax bill, shall be
11charged against the property by the chief county assessment
12officer. If a lien is filed pursuant to this Section, the
13taxpayer shall not be liable for interest that accrues between
14the date the notice of discovery is served and the date the
15lien is filed. Before recording the lien with the county
16recorder of deeds, the chief county assessment officer shall
17adjust the amount of the lien to add administrative costs,
18including but not limited to the applicable recording fee, to
19the total lien amount.
20 (g) If a person received an erroneous homestead exemption
21under Section 15-170 and: (1) the person was the spouse, child,
22grandchild, brother, sister, niece, or nephew of the previous
23taxpayer; and (2) the person received the property by bequest
24or inheritance; then the person is not liable for the penalties
25imposed under this Section for any year or years during which
26the chief county assessment officer did not require an annual

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1application for the exemption. However, that person is
2responsible for any interest owed under subsection (f).
3 (h) If the erroneous homestead exemption was granted as a
4result of a clerical error or omission on the part of the chief
5county assessment officer, and if the taxpayer has paid the tax
6bills as received for the year in which the error occurred,
7then the interest and penalties authorized by this Section with
8respect to that homestead exemption shall not be chargeable to
9the taxpayer. However, nothing in this Section shall prevent
10the collection of the erroneous exemption principal amount due
11and owing.
12 (i) A lien under this Section is not valid as to (1) any
13bona fide purchaser for value without notice of the erroneous
14homestead exemption whose rights in and to the underlying
15parcel arose after the erroneous homestead exemption was
16granted but before the filing of the notice of lien; or (2) any
17mortgagee, judgment creditor, or other lienor whose rights in
18and to the underlying parcel arose before the filing of the
19notice of lien. A title insurance policy for the property that
20is issued by a title company licensed to do business in the
21State showing that the property is free and clear of any liens
22imposed under this Section shall be prima facie evidence that
23the taxpayer is without notice of the erroneous homestead
24exemption. Nothing in this Section shall be deemed to impair
25the rights of subsequent creditors and subsequent purchasers
26under Section 30 of the Conveyances Act.

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1 (j) When a lien is filed against the property pursuant to
2this Section, the chief county assessment officer shall mail a
3copy of the lien to the person to whom the most recent tax bill
4was mailed and to the owner of record, and the outstanding
5liability created by such a lien is due and payable within 30
6days after the mailing of the lien by the chief county
7assessment officer. This liability is deemed delinquent and
8shall bear interest beginning on the day after the due date at
9a rate of 1.5% per month or portion thereof. Payment shall be
10made to the county treasurer. Upon receipt of the full amount
11due, as determined by the chief county assessment officer, the
12county treasurer shall distribute the amount paid as provided
13in subsection (k). Upon presentment by the taxpayer to the
14chief county assessment officer of proof of payment of the
15total liability, the chief county assessment officer shall
16provide in reasonable form a release of the lien. The release
17of the lien provided shall clearly inform the taxpayer that it
18is the responsibility of the taxpayer to record the lien
19release form with the county recorder of deeds and to pay any
20applicable recording fees.
21 (k) The county treasurer shall pay collected erroneous
22exemption principal amounts, pro rata, to the taxing districts,
23or their legal successors, that levied upon the subject
24property in the taxable year or years for which the erroneous
25homestead exemptions were granted, except as set forth in this
26Section. The county treasurer shall deposit collected

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1penalties and interest into a special fund established by the
2county treasurer to offset the costs of administration of the
3provisions of this Section by the chief county assessment
4officer's office, as appropriated by the county board. If the
5costs of administration of this Section exceed the amount of
6interest and penalties collected in the special fund, the chief
7county assessor shall be reimbursed by each taxing district or
8their legal successors for those costs. Such costs shall be
9paid out of the funds collected by the county treasurer on
10behalf of each taxing district pursuant to this Section.
11 (l) The chief county assessment officer in a county with
123,000,000 or more inhabitants shall establish an amnesty period
13for all taxpayers owing any tax due to an erroneous homestead
14exemption granted in a tax year prior to the 2013 tax year. The
15amnesty period shall begin on the effective date of this
16amendatory Act of the 98th General Assembly and shall run
17through December 31, 2013. If, during the amnesty period, the
18taxpayer pays the entire arrearage of taxes due for tax years
19prior to 2013, the county clerk shall abate and not seek to
20collect any interest or penalties that may be applicable and
21shall not seek civil or criminal prosecution for any taxpayer
22for tax years prior to 2013. Failure to pay all such taxes due
23during the amnesty period established under this Section shall
24invalidate the amnesty period for that taxpayer.
25 The chief county assessment officer in a county with
263,000,000 or more inhabitants shall (i) mail notice of the

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1amnesty period with the tax bills for the second installment of
2taxes for the 2012 assessment year and (ii) as soon as possible
3after the effective date of this amendatory Act of the 98th
4General Assembly, publish notice of the amnesty period in a
5newspaper of general circulation in the county. Notices shall
6include information on the amnesty period, its purpose, and the
7method by which to make payment.
8 Taxpayers who are a party to any criminal investigation or
9to any civil or criminal litigation that is pending in any
10circuit court or appellate court, or in the Supreme Court of
11this State, for nonpayment, delinquency, or fraud in relation
12to any property tax imposed by any taxing district located in
13the State on the effective date of this amendatory Act of the
1498th General Assembly may not take advantage of the amnesty
15period.
16 A taxpayer who has claimed 3 or more homestead exemptions
17in error shall not be eligible for the amnesty period
18established under this subsection.
19(Source: P.A. 98-93, eff. 7-16-13; 98-756, eff. 7-16-14;
2098-811, eff. 1-1-15; 98-1143, eff. 1-1-15; 99-143, eff.
217-27-15; 99-851, eff. 8-19-16.)
22 (35 ILCS 200/Art. 10 Div. 20 heading new)
23
Division 20. Community stabilization assessment freeze pilot
24
program

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1 (35 ILCS 200/10-800) (was 35 ILCS 200/15-174)
2 Sec. 10-800 15-174. Community stabilization assessment
3freeze pilot program.
4 (a) Beginning January 1, 2015 and ending June 30, 2029, the
5chief county assessment officer of any county may reduce the
6assessed value of improvements to residential real property in
7accordance with subsection (b) for 10 taxable years after the
8improvements are put in service, if and only if all of the
9following factors have been met:
10 (1) the improvements are residential;
11 (2) the parcel was purchased or otherwise conveyed to
12 the taxpayer after January 1 of the taxable year and that
13 conveyance was not a tax sale as required under the
14 Property Tax Code;
15 (3) the parcel is located in a targeted area;
16 (4) for single family homes, the taxpayer occupies the
17 improvements on the parcel as his or her primary residence;
18 for residences of one to 6 units that will not be
19 owner-occupied, the taxpayer replaces 2 primary building
20 systems as outlined in this Section;
21 (5) the transfer from the holder of the prior mortgage
22 to the taxpayer was an arm's length transaction, in that
23 the taxpayer has no legal relationship to the holder of the
24 prior mortgage;
25 (6) an existing residential dwelling structure of no
26 more than 6 units on the parcel was unoccupied at the time

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1 of conveyance for a minimum of 6 months, or the parcel was
2 ordered by a court of competent jurisdiction to be
3 deconverted in accordance with the provisions governing
4 distressed condominiums as provided in the Condominium
5 Property Act;
6 (7) the parcel is clear of unreleased liens and has no
7 outstanding tax liabilities attached against it; and
8 (8) the purchase price did not exceed the Federal
9 Housing Administration's loan limits then in place for the
10 area in which the improvement is located.
11 To be eligible for the benefit conferred by this Section,
12residential units must (i) meet local building codes, or if
13there are no local building codes, Housing Quality Standards,
14as determined by the U.S. Department of Housing and Urban
15Development from time to time and (ii) be owner-occupied or in
16need of substantial rehabilitation. "Substantial
17rehabilitation" means, at a minimum, compliance with local
18building codes and the replacement or renovation of at least 2
19primary building systems. Although the cost of each primary
20building system may vary, the combined expenditure for making
21the building compliant with local codes and replacing primary
22building systems must be at least $5 per square foot, adjusted
23by the Consumer Price Index for All Urban Consumers, as
24published annually by the U.S. Department of Labor. "Primary
25building systems", together with their related
26rehabilitations, specifically approved for this program are:

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1 (1) Electrical. All electrical work must comply with
2 applicable codes; it may consist of a combination of any of
3 the following alternatives:
4 (A) installing individual equipment and appliance
5 branch circuits as required by code (the minimum being
6 a kitchen appliance branch circuit);
7 (B) installing a new emergency service, including
8 emergency lighting with all associated conduits and
9 wiring;
10 (C) rewiring all existing feeder conduits ("home
11 runs") from the main switchgear to apartment area
12 distribution panels;
13 (D) installing new in-wall conduits for
14 receptacles, switches, appliances, equipment, and
15 fixtures;
16 (E) replacing power wiring for receptacles,
17 switches, appliances, equipment, and fixtures;
18 (F) installing new light fixtures throughout the
19 building including closets and central areas;
20 (G) replacing, adding, or doing work as necessary
21 to bring all receptacles, switches, and other
22 electrical devices into code compliance;
23 (H) installing a new main service, including
24 conduit, cables into the building, and main disconnect
25 switch; and
26 (I) installing new distribution panels, including

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1 all panel wiring, terminals, circuit breakers, and all
2 other panel devices.
3 (2) Heating. All heating work must comply with
4 applicable codes; it may consist of a combination of any of
5 the following alternatives:
6 (A) installing a new system to replace one of the
7 following heat distribution systems: (i) piping and
8 heat radiating units, including new main line venting
9 and radiator venting; or (ii) duct work, diffusers, and
10 cold air returns; or (iii) any other type of existing
11 heat distribution and radiation/diffusion components;
12 or
13 (B) installing a new system to replace one of the
14 following heat generating units: (i) hot water/steam
15 boiler; (ii) gas furnace; or (iii) any other type of
16 existing heat generating unit.
17 (3) Plumbing. All plumbing work must comply with
18 applicable codes. Replace all or a part of the in-wall
19 supply and waste plumbing; however, main supply risers,
20 waste stacks and vents, and code-conforming waste lines
21 need not be replaced.
22 (4) Roofing. All roofing work must comply with
23 applicable codes; it may consist of either of the following
24 alternatives, separately or in combination:
25 (A) replacing all rotted roof decks and
26 insulation; or

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1 (B) replacing or repairing leaking roof membranes
2 (10% is the suggested minimum replacement of
3 membrane); restoration of the entire roof is an
4 acceptable substitute for membrane replacement.
5 (5) Exterior doors and windows. Replace the exterior
6 doors and windows. Renovation of ornate entry doors is an
7 acceptable substitute for replacement.
8 (6) Floors, walls, and ceilings. Finishes must be
9 replaced or covered over with new material. Acceptable
10 replacement or covering materials are as follows:
11 (A) floors must have new carpeting, vinyl tile,
12 ceramic, refurbished wood finish, or a similar
13 substitute;
14 (B) walls must have new drywall, including joint
15 taping and painting; or
16 (C) new ceilings must be either drywall, suspended
17 type, or a similar substitute.
18 (7) Exterior walls.
19 (A) replace loose or crumbling mortar and masonry
20 with new material;
21 (B) replace or paint wall siding and trim as
22 needed;
23 (C) bring porches and balconies to a sound
24 condition; or
25 (D) any combination of (A), (B), and (C).
26 (8) Elevators. Where applicable, at least 4 of the

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1 following 7 alternatives must be accomplished:
2 (A) replace or rebuild the machine room controls
3 and refurbish the elevator machine (or equivalent
4 mechanisms in the case of hydraulic elevators);
5 (B) replace hoistway electro-mechanical items
6 including: ropes, switches, limits, buffers, levelers,
7 and deflector sheaves (or equivalent mechanisms in the
8 case of hydraulic elevators);
9 (C) replace hoistway wiring;
10 (D) replace door operators and linkage;
11 (E) replace door panels at each opening;
12 (F) replace hall stations, car stations, and
13 signal fixtures; or
14 (G) rebuild the car shell and refinish the
15 interior.
16 (9) Health and safety.
17 (A) install or replace fire suppression systems;
18 (B) install or replace security systems; or
19 (C) environmental remediation of lead-based paint,
20 asbestos, leaking underground storage tanks, or radon.
21 (10) Energy conservation improvements undertaken to
22 limit the amount of solar energy absorbed by a building's
23 roof or to reduce energy use for the property, including
24 any of the following activities:
25 (A) installing or replacing reflective roof
26 coatings (flat roofs);

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1 (B) installing or replacing R-38 roof insulation;
2 (C) installing or replacing R-19 perimeter wall
3 insulation;
4 (D) installing or replacing insulated entry doors;
5 (E) installing or replacing Low E, insulated
6 windows;
7 (F) installing or replacing low-flow plumbing
8 fixtures;
9 (G) installing or replacing 90% sealed combustion
10 heating systems;
11 (H) installing or replacing direct exhaust hot
12 water heaters;
13 (I) installing or replacing mechanical ventilation
14 to exterior for kitchens and baths;
15 (J) installing or replacing Energy Star
16 appliances;
17 (K) installing low VOC interior paints on interior
18 finishes;
19 (L) installing or replacing fluorescent lighting
20 in common areas; or
21 (M) installing or replacing grading and
22 landscaping to promote on-site water retention.
23 (b) For the first 7 years after the improvements are placed
24in service, the assessed value of the improvements shall be
25reduced by an amount equal to 90% of the difference between the
26base year assessed value of the improvements and the assessed

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1value of the improvements in the current taxable year. The
2property will continue to be eligible for the benefits under
3this Section in the eighth and ninth taxable years after the
4improvements are placed in service, calculated as follows, if
5and only if all of the factors in subsection (a) of this
6Section continue to be met: in the eighth taxable year, the
7assessed value of the improvements shall be reduced by an
8amount equal to 65% of the difference between the base year
9assessed value of the improvements and the assessed value of
10the improvements in the current taxable year, and in the ninth
11taxable year, the assessed value of the improvements shall be
12reduced by an amount equal to 35% of the difference between the
13base year assessed value of the improvements and the assessed
14value of the improvements in the current taxable year. The
15benefit will cease in the tenth taxable year.
16 (c) In order to receive benefits under this Section, in
17addition to any information required by the chief county
18assessment officer, the taxpayer must also submit the following
19information to the chief county assessment officer for review:
20 (1) the owner's name;
21 (2) the postal address and permanent index number of
22 the parcel;
23 (3) a deed or other instrument conveying the parcel to
24 the current owner;
25 (4) evidence that the purchase price is within the
26 Federal Housing Administration's loan limits for the area

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1 in which the improvement is located;
2 (5) certification that the parcel was unoccupied at the
3 time of conveyance to the current owner for a minimum of at
4 least 6 months;
5 (6) evidence that the parcel is clear of unreleased
6 liens and has no outstanding tax liabilities attached
7 against it;
8 (7) evidence that the improvements meet local building
9 codes, or if there are no local building codes, Housing
10 Quality Standards, as determined by the U.S. Department of
11 Housing and Urban Development from time to time, which may
12 be shown by a certificate of occupancy issued by the
13 appropriate local government or the certification by a home
14 inspector licensed by the State of Illinois; and
15 (8) any additional information as reasonably required
16 by the chief county assessment officer.
17 (d) The chief county assessment officer shall notify the
18taxpayer as to whether or not the parcel meets the requirements
19of this Section. If the parcel does not meet the requirements
20of this Section, the chief county assessment officer shall
21provide written notice of any deficiencies to the taxpayer, who
22will then have 14 days from the date of notification to provide
23supplemental information showing compliance with this Section.
24If the taxpayer does not exercise this right to cure the
25deficiency, or if the information submitted, in the sole
26judgment of the chief county assessment officer, is

SB2084- 22 -LRB100 08061 HLH 18146 b
1insufficient to meet the requirements of this Section, the
2chief county assessment officer shall provide a written
3explanation of the reasons for denial. A taxpayer may
4subsequently reapply for the benefit if the deficiencies are
5cured at a later date, but no later than 2019. The chief county
6assessment officer may charge a reasonable application fee to
7offset the administrative expenses associated with the
8program.
9 (e) The benefit conferred by this Section is limited as
10follows:
11 (1) The owner is eligible to apply for the benefit
12 conferred by this Section beginning January 1, 2015 through
13 December 31, 2019. If approved, the reduction will be
14 effective for the current taxable year, which will be
15 reflected in the tax bill issued in the following taxable
16 year.
17 (2) The reduction outlined in this Section shall
18 continue for a period of 10 years, and may not be extended
19 or renewed for any additional period.
20 (3) At the completion of the assessment freeze period
21 described here, the entire parcel will be assessed as
22 otherwise provided in this Code.
23 (4) If there is a transfer of ownership during the
24 period of the assessment freeze, then the benefit conferred
25 by this Section shall not apply on or after the date of
26 that transfer unless (i) the property is conveyed by an

SB2084- 23 -LRB100 08061 HLH 18146 b
1 owner who does not occupy the improvements as a primary
2 residence to an owner who will occupy the improvements as a
3 primary residence and (ii) all requirements of this Section
4 continue to be met.
5 (f) If the taxpayer does not occupy or intend to occupy the
6residential dwelling as his or her principal residence within a
7reasonable time, as determined by the chief county assessment
8officer, the taxpayer must:
9 (1) immediately secure the residential dwelling in
10 accordance with the requirements of this Section;
11 (2) complete sufficient rehabilitation to bring the
12 improvements into compliance with local building codes,
13 including, without limitation, regulations concerning
14 lead-based paint and asbestos remediation; and
15 (3) complete rehabilitation within 18 months of
16 conveyance.
17 (g) For the purposes of this Section,
18 "Base year" means the taxable year prior to the taxable
19 year in which the property is purchased by the eligible
20 homeowner.
21 "Secure" means that:
22 (1) all doors and windows are closed and secured
23 using secure doors, windows without broken or cracked
24 panes, commercial-quality metal security panels filled
25 with like-kind material as the surrounding wall, or
26 plywood installed and secured in accordance with local

SB2084- 24 -LRB100 08061 HLH 18146 b
1 ordinances; at least one building entrance shall be
2 accessible from the exterior and secured with a door
3 that is locked to allow access only to authorized
4 persons;
5 (2) all grass and weeds on the vacant residential
6 property are maintained below 10 inches in height,
7 unless a local ordinance imposes a lower height;
8 (3) debris, trash, and litter on any portion of the
9 exterior of the vacant residential property is removed
10 in compliance with local ordinance;
11 (4) fences, gates, stairs, and steps that lead to
12 the main entrance of the building are maintained in a
13 structurally sound and reasonable manner;
14 (5) the property is winterized when appropriate;
15 (6) the exterior of the improvements are
16 reasonably maintained to ensure the safety of
17 passersby; and
18 (7) vermin and pests are regularly exterminated on
19 the exterior and interior of the property.
20 "Targeted area" means a distressed community that
21 meets the geographic, poverty, and unemployment criteria
22 for a distressed community set forth in 12 C.F.R. 1806.200.
23(Source: P.A. 98-789, eff. 1-1-15.)
24 (35 ILCS 200/Art. 15 Div. 1 heading new)
25
Division 1. Non-homestead exemptions in all counties

SB2084- 25 -LRB100 08061 HLH 18146 b
1 (35 ILCS 200/15-13 new)
2 Sec. 15-13. Applicability. This Division 1 applies in all
3counties and encompasses this Section and Sections occurring
4after this Section and prior to Section 15-163.
5 (35 ILCS 200/Art. 15 Div. 2 heading new)
6
Division 2. Homestead exemptions in counties of 3,000,000 or
7
more inhabitants
8 (35 ILCS 200/15-163 new)
9 Sec. 15-163. Applicability. This Division 2 applies in
10counties with 3,000,000 or more inhabitants and encompasses
11this Section and Sections occurring after this Section and
12prior to Section 15-261.
13 (35 ILCS 200/15-167)
14 Sec. 15-167. Returning Veterans' Homestead Exemption.
15 (a) Beginning with taxable year 2007, a homestead
16exemption, limited to a reduction set forth under subsection
17(b), from the property's value, as equalized or assessed by the
18Department, is granted for property that is owned and occupied
19as the principal residence of a veteran returning from an armed
20conflict involving the armed forces of the United States who is
21liable for paying real estate taxes on the property and is an
22owner of record of the property or has a legal or equitable

SB2084- 26 -LRB100 08061 HLH 18146 b
1interest therein as evidenced by a written instrument, except
2for a leasehold interest, other than a leasehold interest of
3land on which a single family residence is located, which is
4occupied as the principal residence of a veteran returning from
5an armed conflict involving the armed forces of the United
6States who has an ownership interest therein, legal, equitable
7or as a lessee, and on which he or she is liable for the payment
8of property taxes. For purposes of the exemption under this
9Section, "veteran" means an Illinois resident who has served as
10a member of the United States Armed Forces, a member of the
11Illinois National Guard, or a member of the United States
12Reserve Forces.
13 (b) The In all counties, the reduction is $5,000 for the
14taxable year in which the veteran returns from active duty in
15an armed conflict involving the armed forces of the United
16States; however, if the veteran first acquires his or her
17principal residence during the taxable year in which he or she
18returns, but after January 1 of that year, and if the property
19is owned and occupied by the veteran as a principal residence
20on January 1 of the next taxable year, he or she may apply the
21exemption for the next taxable year, and only the next taxable
22year, after he or she returns. Beginning in taxable year 2010,
23the reduction shall also be allowed for the taxable year after
24the taxable year in which the veteran returns from active duty
25in an armed conflict involving the armed forces of the United
26States. For land improved with an apartment building owned and

SB2084- 27 -LRB100 08061 HLH 18146 b
1operated as a cooperative, the maximum reduction from the value
2of the property, as equalized by the Department, must be
3multiplied by the number of apartments or units occupied by a
4veteran returning from an armed conflict involving the armed
5forces of the United States who is liable, by contract with the
6owner or owners of record, for paying property taxes on the
7property and is an owner of record of a legal or equitable
8interest in the cooperative apartment building, other than a
9leasehold interest. In a cooperative where a homestead
10exemption has been granted, the cooperative association or the
11management firm of the cooperative or facility shall credit the
12savings resulting from that exemption only to the apportioned
13tax liability of the owner or resident who qualified for the
14exemption. Any person who willfully refuses to so credit the
15savings is guilty of a Class B misdemeanor.
16 (c) Application must be made during the application period
17in effect for the county of his or her residence. The assessor
18or chief county assessment officer may determine the
19eligibility of residential property to receive the homestead
20exemption provided by this Section by application, visual
21inspection, questionnaire, or other reasonable methods. The
22determination must be made in accordance with guidelines
23established by the Department.
24 (d) The exemption under this Section is in addition to any
25other homestead exemption provided in this Article 15.
26Notwithstanding Sections 6 and 8 of the State Mandates Act, no

SB2084- 28 -LRB100 08061 HLH 18146 b
1reimbursement by the State is required for the implementation
2of any mandate created by this Section.
3(Source: P.A. 96-1288, eff. 7-26-10; 96-1418, eff. 8-2-10;
497-333, eff. 8-12-11.)
5 (35 ILCS 200/15-168)
6 Sec. 15-168. Homestead exemption for persons with
7disabilities.
8 (a) Beginning with taxable year 2007, an annual homestead
9exemption is granted to persons with disabilities in the amount
10of $2,000, except as provided in subsection (c), to be deducted
11from the property's value as equalized or assessed by the
12Department of Revenue. The person with a disability shall
13receive the homestead exemption upon meeting the following
14requirements:
15 (1) The property must be occupied as the primary
16 residence by the person with a disability.
17 (2) The person with a disability must be liable for
18 paying the real estate taxes on the property.
19 (3) The person with a disability must be an owner of
20 record of the property or have a legal or equitable
21 interest in the property as evidenced by a written
22 instrument. In the case of a leasehold interest in
23 property, the lease must be for a single family residence.
24 A person who has a disability during the taxable year is
25eligible to apply for this homestead exemption during that

SB2084- 29 -LRB100 08061 HLH 18146 b
1taxable year. Application must be made during the application
2period in effect for the county of residence. If a homestead
3exemption has been granted under this Section and the person
4awarded the exemption subsequently becomes a resident of a
5facility licensed under the Nursing Home Care Act, the
6Specialized Mental Health Rehabilitation Act of 2013, the ID/DD
7Community Care Act, or the MC/DD Act, then the exemption shall
8continue (i) so long as the residence continues to be occupied
9by the qualifying person's spouse or (ii) if the residence
10remains unoccupied but is still owned by the person qualified
11for the homestead exemption.
12 (b) For the purposes of this Section, "person with a
13disability" means a person unable to engage in any substantial
14gainful activity by reason of a medically determinable physical
15or mental impairment which can be expected to result in death
16or has lasted or can be expected to last for a continuous
17period of not less than 12 months. Persons with disabilities
18filing claims under this Act shall submit proof of disability
19in such form and manner as the Department shall by rule and
20regulation prescribe. Proof that a claimant is eligible to
21receive disability benefits under the Federal Social Security
22Act shall constitute proof of disability for purposes of this
23Act. Issuance of an Illinois Person with a Disability
24Identification Card stating that the claimant is under a Class
252 disability, as defined in Section 4A of the Illinois
26Identification Card Act, shall constitute proof that the person

SB2084- 30 -LRB100 08061 HLH 18146 b
1named thereon is a person with a disability for purposes of
2this Act. A person with a disability not covered under the
3Federal Social Security Act and not presenting an Illinois
4Person with a Disability Identification Card stating that the
5claimant is under a Class 2 disability shall be examined by a
6physician, advanced practice nurse, or physician assistant
7designated by the Department, and his status as a person with a
8disability determined using the same standards as used by the
9Social Security Administration. The costs of any required
10examination shall be borne by the claimant.
11 (c) For land improved with (i) an apartment building owned
12and operated as a cooperative or (ii) a life care facility as
13defined under Section 2 of the Life Care Facilities Act that is
14considered to be a cooperative, the maximum reduction from the
15value of the property, as equalized or assessed by the
16Department, shall be multiplied by the number of apartments or
17units occupied by a person with a disability. The person with a
18disability shall receive the homestead exemption upon meeting
19the following requirements:
20 (1) The property must be occupied as the primary
21 residence by the person with a disability.
22 (2) The person with a disability must be liable by
23 contract with the owner or owners of record for paying the
24 apportioned property taxes on the property of the
25 cooperative or life care facility. In the case of a life
26 care facility, the person with a disability must be liable

SB2084- 31 -LRB100 08061 HLH 18146 b
1 for paying the apportioned property taxes under a life care
2 contract as defined in Section 2 of the Life Care
3 Facilities Act.
4 (3) The person with a disability must be an owner of
5 record of a legal or equitable interest in the cooperative
6 apartment building. A leasehold interest does not meet this
7 requirement.
8If a homestead exemption is granted under this subsection, the
9cooperative association or management firm shall credit the
10savings resulting from the exemption to the apportioned tax
11liability of the qualifying person with a disability. The
12assessor chief county assessment officer may request
13reasonable proof that the association or firm has properly
14credited the exemption. A person who willfully refuses to
15credit an exemption to the qualified person with a disability
16is guilty of a Class B misdemeanor.
17 (d) The assessor chief county assessment officer shall
18determine the eligibility of property to receive the homestead
19exemption according to guidelines established by the
20Department. After a person has received an exemption under this
21Section, an annual verification of eligibility for the
22exemption shall be mailed to the taxpayer.
23 In counties with fewer than 3,000,000 inhabitants, the
24chief county assessment officer shall provide to each person
25granted a homestead exemption under this Section a form to
26designate any other person to receive a duplicate of any notice

SB2084- 32 -LRB100 08061 HLH 18146 b
1of delinquency in the payment of taxes assessed and levied
2under this Code on the person's qualifying property. The
3duplicate notice shall be in addition to the notice required to
4be provided to the person receiving the exemption and shall be
5given in the manner required by this Code. The person filing
6the request for the duplicate notice shall pay an
7administrative fee of $5 to the chief county assessment
8officer. The assessment officer shall then file the executed
9designation with the county collector, who shall issue the
10duplicate notices as indicated by the designation. A
11designation may be rescinded by the person with a disability in
12the manner required by the chief county assessment officer.
13 (e) A taxpayer who claims an exemption under Section 15-165
14or 15-169 may not claim an exemption under this Section.
15(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
1699-180, eff. 7-29-15; 99-581, eff. 1-1-17; 99-642, eff.
177-28-16.)
18 (35 ILCS 200/15-169)
19 Sec. 15-169. Homestead exemption for veterans with
20disabilities.
21 (a) Beginning with taxable year 2007, an annual homestead
22exemption, limited to the amounts set forth in subsections (b)
23and (b-3), is granted for property that is used as a qualified
24residence by a veteran with a disability.
25 (b) For taxable years prior to 2015, the amount of the

SB2084- 33 -LRB100 08061 HLH 18146 b
1exemption under this Section is as follows:
2 (1) for veterans with a service-connected disability
3 of at least (i) 75% for exemptions granted in taxable years
4 2007 through 2009 and (ii) 70% for exemptions granted in
5 taxable year 2010 and each taxable year thereafter, as
6 certified by the United States Department of Veterans
7 Affairs, the annual exemption is $5,000; and
8 (2) for veterans with a service-connected disability
9 of at least 50%, but less than (i) 75% for exemptions
10 granted in taxable years 2007 through 2009 and (ii) 70% for
11 exemptions granted in taxable year 2010 and each taxable
12 year thereafter, as certified by the United States
13 Department of Veterans Affairs, the annual exemption is
14 $2,500.
15 (b-3) For taxable years 2015 and thereafter:
16 (1) if the veteran has a service connected disability
17 of 30% or more but less than 50%, as certified by the
18 United States Department of Veterans Affairs, then the
19 annual exemption is $2,500;
20 (2) if the veteran has a service connected disability
21 of 50% or more but less than 70%, as certified by the
22 United States Department of Veterans Affairs, then the
23 annual exemption is $5,000; and
24 (3) if the veteran has a service connected disability
25 of 70% or more, as certified by the United States
26 Department of Veterans Affairs, then the property is exempt

SB2084- 34 -LRB100 08061 HLH 18146 b
1 from taxation under this Code.
2 (b-5) If a homestead exemption is granted under this
3Section and the person awarded the exemption subsequently
4becomes a resident of a facility licensed under the Nursing
5Home Care Act or a facility operated by the United States
6Department of Veterans Affairs, then the exemption shall
7continue (i) so long as the residence continues to be occupied
8by the qualifying person's spouse or (ii) if the residence
9remains unoccupied but is still owned by the person who
10qualified for the homestead exemption.
11 (c) The tax exemption under this Section carries over to
12the benefit of the veteran's surviving spouse as long as the
13spouse holds the legal or beneficial title to the homestead,
14permanently resides thereon, and does not remarry. If the
15surviving spouse sells the property, an exemption not to exceed
16the amount granted from the most recent ad valorem tax roll may
17be transferred to his or her new residence as long as it is
18used as his or her primary residence and he or she does not
19remarry.
20 (c-1) Beginning with taxable year 2015, nothing in this
21Section shall require the veteran to have qualified for or
22obtained the exemption before death if the veteran was killed
23in the line of duty.
24 (d) The exemption under this Section applies for taxable
25year 2007 and thereafter. A taxpayer who claims an exemption
26under Section 15-165 or 15-168 may not claim an exemption under

SB2084- 35 -LRB100 08061 HLH 18146 b
1this Section.
2 (e) Each taxpayer who has been granted an exemption under
3this Section must reapply on an annual basis. Application must
4be made during the application period in effect for the county
5of his or her residence. The assessor or chief county
6assessment officer may determine the eligibility of
7residential property to receive the homestead exemption
8provided by this Section by application, visual inspection,
9questionnaire, or other reasonable methods. The determination
10must be made in accordance with guidelines established by the
11Department.
12 (f) For the purposes of this Section:
13 "Qualified residence" means real property, but less any
14portion of that property that is used for commercial purposes,
15with an equalized assessed value of less than $250,000 that is
16the primary residence of a veteran with a disability. Property
17rented for more than 6 months is presumed to be used for
18commercial purposes.
19 "Veteran" means an Illinois resident who has served as a
20member of the United States Armed Forces on active duty or
21State active duty, a member of the Illinois National Guard, or
22a member of the United States Reserve Forces and who has
23received an honorable discharge.
24(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15;
2599-375, eff. 8-17-15; 99-642, eff. 7-28-16.)

SB2084- 36 -LRB100 08061 HLH 18146 b
1 (35 ILCS 200/15-170)
2 Sec. 15-170. Senior Citizens Homestead Exemption. An
3annual homestead exemption limited, except as described here
4with relation to cooperatives or life care facilities, to a
5maximum reduction set forth below from the property's value, as
6equalized or assessed by the Department, is granted for
7property that is occupied as a residence by a person 65 years
8of age or older who is liable for paying real estate taxes on
9the property and is an owner of record of the property or has a
10legal or equitable interest therein as evidenced by a written
11instrument, except for a leasehold interest, other than a
12leasehold interest of land on which a single family residence
13is located, which is occupied as a residence by a person 65
14years or older who has an ownership interest therein, legal,
15equitable or as a lessee, and on which he or she is liable for
16the payment of property taxes. Before taxable year 2004, the
17maximum reduction shall be $2,500 in counties with 3,000,000 or
18more inhabitants and $2,000 in all other counties. For taxable
19years 2004 through 2005, the maximum reduction shall be $3,000
20in all counties. For taxable years 2006 and 2007, the maximum
21reduction shall be $3,500. For taxable years 2008 through 2011,
22the maximum reduction is $4,000 in all counties. For taxable
23year 2012, the maximum reduction is $5,000 in counties with
243,000,000 or more inhabitants and $4,000 in all other counties.
25For taxable years 2013 and thereafter, the maximum reduction is
26$5,000 in all counties.

SB2084- 37 -LRB100 08061 HLH 18146 b
1 For land improved with an apartment building owned and
2operated as a cooperative, the maximum reduction from the value
3of the property, as equalized by the Department, shall be
4multiplied by the number of apartments or units occupied by a
5person 65 years of age or older who is liable, by contract with
6the owner or owners of record, for paying property taxes on the
7property and is an owner of record of a legal or equitable
8interest in the cooperative apartment building, other than a
9leasehold interest. For land improved with a life care
10facility, the maximum reduction from the value of the property,
11as equalized by the Department, shall be multiplied by the
12number of apartments or units occupied by persons 65 years of
13age or older, irrespective of any legal, equitable, or
14leasehold interest in the facility, who are liable, under a
15contract with the owner or owners of record of the facility,
16for paying property taxes on the property. In a cooperative or
17a life care facility where a homestead exemption has been
18granted, the cooperative association or the management firm of
19the cooperative or facility shall credit the savings resulting
20from that exemption only to the apportioned tax liability of
21the owner or resident who qualified for the exemption. Any
22person who willfully refuses to so credit the savings shall be
23guilty of a Class B misdemeanor. Under this Section and
24Sections 15-175, 15-176, and 15-177, "life care facility" means
25a facility, as defined in Section 2 of the Life Care Facilities
26Act, with which the applicant for the homestead exemption has a

SB2084- 38 -LRB100 08061 HLH 18146 b
1life care contract as defined in that Act.
2 When a homestead exemption has been granted under this
3Section and the person qualifying subsequently becomes a
4resident of a facility licensed under the Assisted Living and
5Shared Housing Act, the Nursing Home Care Act, the Specialized
6Mental Health Rehabilitation Act of 2013, the ID/DD Community
7Care Act, or the MC/DD Act, the exemption shall continue so
8long as the residence continues to be occupied by the
9qualifying person's spouse if the spouse is 65 years of age or
10older, or if the residence remains unoccupied but is still
11owned by the person qualified for the homestead exemption.
12 A person who will be 65 years of age during the current
13assessment year shall be eligible to apply for the homestead
14exemption during that assessment year. Application shall be
15made during the application period in effect for the county of
16his residence.
17 Beginning with assessment year 2003, for taxes payable in
182004, property that is first occupied as a residence after
19January 1 of any assessment year by a person who is eligible
20for the senior citizens homestead exemption under this Section
21must be granted a pro-rata exemption for the assessment year.
22The amount of the pro-rata exemption is the exemption allowed
23in the county under this Section divided by 365 and multiplied
24by the number of days during the assessment year the property
25is occupied as a residence by a person eligible for the
26exemption under this Section. The assessor chief county

SB2084- 39 -LRB100 08061 HLH 18146 b
1assessment officer must adopt reasonable procedures to
2establish eligibility for this pro-rata exemption.
3 The assessor or chief county assessment officer may
4determine the eligibility of a life care facility to receive
5the benefits provided by this Section, by affidavit,
6application, visual inspection, questionnaire or other
7reasonable methods in order to insure that the tax savings
8resulting from the exemption are credited by the management
9firm to the apportioned tax liability of each qualifying
10resident. The assessor may request reasonable proof that the
11management firm has so credited the exemption.
12 The chief county assessment officer of each county with
13less than 3,000,000 inhabitants shall provide to each person
14allowed a homestead exemption under this Section a form to
15designate any other person to receive a duplicate of any notice
16of delinquency in the payment of taxes assessed and levied
17under this Code on the property of the person receiving the
18exemption. The duplicate notice shall be in addition to the
19notice required to be provided to the person receiving the
20exemption, and shall be given in the manner required by this
21Code. The person filing the request for the duplicate notice
22shall pay a fee of $5 to cover administrative costs to the
23supervisor of assessments, who shall then file the executed
24designation with the county collector. Notwithstanding any
25other provision of this Code to the contrary, the filing of
26such an executed designation requires the county collector to

SB2084- 40 -LRB100 08061 HLH 18146 b
1provide duplicate notices as indicated by the designation. A
2designation may be rescinded by the person who executed such
3designation at any time, in the manner and form required by the
4chief county assessment officer.
5 The assessor or chief county assessment officer may
6determine the eligibility of residential property to receive
7the homestead exemption provided by this Section by
8application, visual inspection, questionnaire or other
9reasonable methods. The determination shall be made in
10accordance with guidelines established by the Department.
11 Beginning In counties with 3,000,000 or more inhabitants,
12beginning in taxable year 2010, each taxpayer who has been
13granted an exemption under this Section must reapply on an
14annual basis. The assessor chief county assessment officer
15shall mail the application to the taxpayer. In counties with
16less than 3,000,000 inhabitants, the county board may by
17resolution provide that if a person has been granted a
18homestead exemption under this Section, the person qualifying
19need not reapply for the exemption.
20 In counties with less than 3,000,000 inhabitants, if the
21assessor or chief county assessment officer requires annual
22application for verification of eligibility for an exemption
23once granted under this Section, the application shall be
24mailed to the taxpayer.
25 The assessor or chief county assessment officer shall
26notify each person who qualifies for an exemption under this

SB2084- 41 -LRB100 08061 HLH 18146 b
1Section that the person may also qualify for deferral of real
2estate taxes under the Senior Citizens Real Estate Tax Deferral
3Act. The notice shall set forth the qualifications needed for
4deferral of real estate taxes, the address and telephone number
5of county collector, and a statement that applications for
6deferral of real estate taxes may be obtained from the county
7collector.
8 Notwithstanding Sections 6 and 8 of the State Mandates Act,
9no reimbursement by the State is required for the
10implementation of any mandate created by this Section.
11(Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756,
12eff. 7-16-14; 99-180, eff. 7-29-15.)
13 (35 ILCS 200/15-172)
14 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
15Exemption.
16 (a) This Section may be cited as the Senior Citizens
17Assessment Freeze Homestead Exemption.
18 (b) As used in this Section:
19 "Applicant" means an individual who has filed an
20application under this Section.
21 "Base amount" means the base year equalized assessed value
22of the residence plus the first year's equalized assessed value
23of any added improvements which increased the assessed value of
24the residence after the base year.
25 "Base year" means the taxable year prior to the taxable

SB2084- 42 -LRB100 08061 HLH 18146 b
1year for which the applicant first qualifies and applies for
2the exemption provided that in the prior taxable year the
3property was improved with a permanent structure that was
4occupied as a residence by the applicant who was liable for
5paying real property taxes on the property and who was either
6(i) an owner of record of the property or had legal or
7equitable interest in the property as evidenced by a written
8instrument or (ii) had a legal or equitable interest as a
9lessee in the parcel of property that was single family
10residence. If in any subsequent taxable year for which the
11applicant applies and qualifies for the exemption the equalized
12assessed value of the residence is less than the equalized
13assessed value in the existing base year (provided that such
14equalized assessed value is not based on an assessed value that
15results from a temporary irregularity in the property that
16reduces the assessed value for one or more taxable years), then
17that subsequent taxable year shall become the base year until a
18new base year is established under the terms of this paragraph.
19For taxable year 1999 only, the assessor Chief County
20Assessment Officer shall review (i) all taxable years for which
21the applicant applied and qualified for the exemption and (ii)
22the existing base year. The assessor assessment officer shall
23select as the new base year the year with the lowest equalized
24assessed value. An equalized assessed value that is based on an
25assessed value that results from a temporary irregularity in
26the property that reduces the assessed value for one or more

SB2084- 43 -LRB100 08061 HLH 18146 b
1taxable years shall not be considered the lowest equalized
2assessed value. The selected year shall be the base year for
3taxable year 1999 and thereafter until a new base year is
4established under the terms of this paragraph.
5 "Chief County Assessment Officer" means the County
6Assessor or Supervisor of Assessments of the county in which
7the property is located.
8 "Equalized assessed value" means the assessed value as
9equalized by the Illinois Department of Revenue.
10 "Household" means the applicant, the spouse of the
11applicant, and all persons using the residence of the applicant
12as their principal place of residence.
13 "Household income" means the combined income of the members
14of a household for the calendar year preceding the taxable
15year.
16 "Income" has the same meaning as provided in Section 3.07
17of the Senior Citizens and Persons with Disabilities Property
18Tax Relief Act, except that, beginning in assessment year 2001,
19"income" does not include veteran's benefits.
20 "Internal Revenue Code of 1986" means the United States
21Internal Revenue Code of 1986 or any successor law or laws
22relating to federal income taxes in effect for the year
23preceding the taxable year.
24 "Life care facility that qualifies as a cooperative" means
25a facility as defined in Section 2 of the Life Care Facilities
26Act.

SB2084- 44 -LRB100 08061 HLH 18146 b
1 "Maximum income limitation" means:
2 (1) $35,000 prior to taxable year 1999;
3 (2) $40,000 in taxable years 1999 through 2003;
4 (3) $45,000 in taxable years 2004 through 2005;
5 (4) $50,000 in taxable years 2006 and 2007; and
6 (5) $55,000 in taxable year 2008 and thereafter.
7 "Residence" means the principal dwelling place and
8appurtenant structures used for residential purposes in this
9State occupied on January 1 of the taxable year by a household
10and so much of the surrounding land, constituting the parcel
11upon which the dwelling place is situated, as is used for
12residential purposes. If the assessor Chief County Assessment
13Officer has established a specific legal description for a
14portion of property constituting the residence, then that
15portion of property shall be deemed the residence for the
16purposes of this Section.
17 "Taxable year" means the calendar year during which ad
18valorem property taxes payable in the next succeeding year are
19levied.
20 (c) Beginning in taxable year 1994, a senior citizens
21assessment freeze homestead exemption is granted for real
22property that is improved with a permanent structure that is
23occupied as a residence by an applicant who (i) is 65 years of
24age or older during the taxable year, (ii) has a household
25income that does not exceed the maximum income limitation,
26(iii) is liable for paying real property taxes on the property,

SB2084- 45 -LRB100 08061 HLH 18146 b
1and (iv) is an owner of record of the property or has a legal or
2equitable interest in the property as evidenced by a written
3instrument. This homestead exemption shall also apply to a
4leasehold interest in a parcel of property improved with a
5permanent structure that is a single family residence that is
6occupied as a residence by a person who (i) is 65 years of age
7or older during the taxable year, (ii) has a household income
8that does not exceed the maximum income limitation, (iii) has a
9legal or equitable ownership interest in the property as
10lessee, and (iv) is liable for the payment of real property
11taxes on that property.
12 The In counties of 3,000,000 or more inhabitants, the
13amount of the exemption for all taxable years is the equalized
14assessed value of the residence in the taxable year for which
15application is made minus the base amount. In all other
16counties, the amount of the exemption is as follows: (i)
17through taxable year 2005 and for taxable year 2007 and
18thereafter, the amount of this exemption shall be the equalized
19assessed value of the residence in the taxable year for which
20application is made minus the base amount; and (ii) for taxable
21year 2006, the amount of the exemption is as follows:
22 (1) For an applicant who has a household income of
23 $45,000 or less, the amount of the exemption is the
24 equalized assessed value of the residence in the taxable
25 year for which application is made minus the base amount.
26 (2) For an applicant who has a household income

SB2084- 46 -LRB100 08061 HLH 18146 b
1 exceeding $45,000 but not exceeding $46,250, the amount of
2 the exemption is (i) the equalized assessed value of the
3 residence in the taxable year for which application is made
4 minus the base amount (ii) multiplied by 0.8.
5 (3) For an applicant who has a household income
6 exceeding $46,250 but not exceeding $47,500, the amount of
7 the exemption is (i) the equalized assessed value of the
8 residence in the taxable year for which application is made
9 minus the base amount (ii) multiplied by 0.6.
10 (4) For an applicant who has a household income
11 exceeding $47,500 but not exceeding $48,750, the amount of
12 the exemption is (i) the equalized assessed value of the
13 residence in the taxable year for which application is made
14 minus the base amount (ii) multiplied by 0.4.
15 (5) For an applicant who has a household income
16 exceeding $48,750 but not exceeding $50,000, the amount of
17 the exemption is (i) the equalized assessed value of the
18 residence in the taxable year for which application is made
19 minus the base amount (ii) multiplied by 0.2.
20 When the applicant is a surviving spouse of an applicant
21for a prior year for the same residence for which an exemption
22under this Section has been granted, the base year and base
23amount for that residence are the same as for the applicant for
24the prior year.
25 Each year at the time the assessment books are certified to
26the County Clerk, the Board of Review or Board of Appeals shall

SB2084- 47 -LRB100 08061 HLH 18146 b
1give to the County Clerk a list of the assessed values of
2improvements on each parcel qualifying for this exemption that
3were added after the base year for this parcel and that
4increased the assessed value of the property.
5 In the case of land improved with an apartment building
6owned and operated as a cooperative or a building that is a
7life care facility that qualifies as a cooperative, the maximum
8reduction from the equalized assessed value of the property is
9limited to the sum of the reductions calculated for each unit
10occupied as a residence by a person or persons (i) 65 years of
11age or older, (ii) with a household income that does not exceed
12the maximum income limitation, (iii) who is liable, by contract
13with the owner or owners of record, for paying real property
14taxes on the property, and (iv) who is an owner of record of a
15legal or equitable interest in the cooperative apartment
16building, other than a leasehold interest. In the instance of a
17cooperative where a homestead exemption has been granted under
18this Section, the cooperative association or its management
19firm shall credit the savings resulting from that exemption
20only to the apportioned tax liability of the owner who
21qualified for the exemption. Any person who willfully refuses
22to credit that savings to an owner who qualifies for the
23exemption is guilty of a Class B misdemeanor.
24 When a homestead exemption has been granted under this
25Section and an applicant then becomes a resident of a facility
26licensed under the Assisted Living and Shared Housing Act, the

SB2084- 48 -LRB100 08061 HLH 18146 b
1Nursing Home Care Act, the Specialized Mental Health
2Rehabilitation Act of 2013, the ID/DD Community Care Act, or
3the MC/DD Act, the exemption shall be granted in subsequent
4years so long as the residence (i) continues to be occupied by
5the qualified applicant's spouse or (ii) if remaining
6unoccupied, is still owned by the qualified applicant for the
7homestead exemption.
8 Beginning January 1, 1997, when an individual dies who
9would have qualified for an exemption under this Section, and
10the surviving spouse does not independently qualify for this
11exemption because of age, the exemption under this Section
12shall be granted to the surviving spouse for the taxable year
13preceding and the taxable year of the death, provided that,
14except for age, the surviving spouse meets all other
15qualifications for the granting of this exemption for those
16years.
17 When married persons maintain separate residences, the
18exemption provided for in this Section may be claimed by only
19one of such persons and for only one residence.
20 For taxable year 1994 only, in counties having less than
213,000,000 inhabitants, to receive the exemption, a person shall
22submit an application by February 15, 1995 to the Chief County
23Assessment Officer of the county in which the property is
24located. In counties having 3,000,000 or more inhabitants, for
25taxable year 1994 and all subsequent taxable years, to receive
26the exemption, a person may submit an application to the

SB2084- 49 -LRB100 08061 HLH 18146 b
1assessor Chief County Assessment Officer of the county in which
2the property is located during such period as may be specified
3by the assessor Chief County Assessment Officer. The assessor
4Chief County Assessment Officer in counties of 3,000,000 or
5more inhabitants shall annually give notice of the application
6period by mail or by publication. In counties having less than
73,000,000 inhabitants, beginning with taxable year 1995 and
8thereafter, to receive the exemption, a person shall submit an
9application by July 1 of each taxable year to the Chief County
10Assessment Officer of the county in which the property is
11located. A county may, by ordinance, establish a date for
12submission of applications that is different than July 1. The
13applicant shall submit with the application an affidavit of the
14applicant's total household income, age, marital status (and if
15married the name and address of the applicant's spouse, if
16known), and principal dwelling place of members of the
17household on January 1 of the taxable year. The Department
18shall establish, by rule, a method for verifying the accuracy
19of affidavits filed by applicants under this Section, and the
20Chief County Assessment Officer may conduct audits of any
21taxpayer claiming an exemption under this Section to verify
22that the taxpayer is eligible to receive the exemption. Each
23application shall contain or be verified by a written
24declaration that it is made under the penalties of perjury. A
25taxpayer's signing a fraudulent application under this Act is
26perjury, as defined in Section 32-2 of the Criminal Code of

SB2084- 50 -LRB100 08061 HLH 18146 b
12012. The applications shall be clearly marked as applications
2for the Senior Citizens Assessment Freeze Homestead Exemption
3and must contain a notice that any taxpayer who receives the
4exemption is subject to an audit by the assessor Chief County
5Assessment Officer.
6 Notwithstanding any other provision to the contrary, in
7counties having fewer than 3,000,000 inhabitants, if an
8applicant fails to file the application required by this
9Section in a timely manner and this failure to file is due to a
10mental or physical condition sufficiently severe so as to
11render the applicant incapable of filing the application in a
12timely manner, the Chief County Assessment Officer may extend
13the filing deadline for a period of 30 days after the applicant
14regains the capability to file the application, but in no case
15may the filing deadline be extended beyond 3 months of the
16original filing deadline. In order to receive the extension
17provided in this paragraph, the applicant shall provide the
18Chief County Assessment Officer with a signed statement from
19the applicant's physician, advanced practice nurse, or
20physician assistant stating the nature and extent of the
21condition, that, in the physician's, advanced practice
22nurse's, or physician assistant's opinion, the condition was so
23severe that it rendered the applicant incapable of filing the
24application in a timely manner, and the date on which the
25applicant regained the capability to file the application.
26 Beginning January 1, 1998, notwithstanding any other

SB2084- 51 -LRB100 08061 HLH 18146 b
1provision to the contrary, in counties having fewer than
23,000,000 inhabitants, if an applicant fails to file the
3application required by this Section in a timely manner and
4this failure to file is due to a mental or physical condition
5sufficiently severe so as to render the applicant incapable of
6filing the application in a timely manner, the Chief County
7Assessment Officer may extend the filing deadline for a period
8of 3 months. In order to receive the extension provided in this
9paragraph, the applicant shall provide the Chief County
10Assessment Officer with a signed statement from the applicant's
11physician, advanced practice nurse, or physician assistant
12stating the nature and extent of the condition, and that, in
13the physician's, advanced practice nurse's, or physician
14assistant's opinion, the condition was so severe that it
15rendered the applicant incapable of filing the application in a
16timely manner.
17 In counties having less than 3,000,000 inhabitants, if an
18applicant was denied an exemption in taxable year 1994 and the
19denial occurred due to an error on the part of an assessment
20official, or his or her agent or employee, then beginning in
21taxable year 1997 the applicant's base year, for purposes of
22determining the amount of the exemption, shall be 1993 rather
23than 1994. In addition, in taxable year 1997, the applicant's
24exemption shall also include an amount equal to (i) the amount
25of any exemption denied to the applicant in taxable year 1995
26as a result of using 1994, rather than 1993, as the base year,

SB2084- 52 -LRB100 08061 HLH 18146 b
1(ii) the amount of any exemption denied to the applicant in
2taxable year 1996 as a result of using 1994, rather than 1993,
3as the base year, and (iii) the amount of the exemption
4erroneously denied for taxable year 1994.
5 For purposes of this Section, a person who will be 65 years
6of age during the current taxable year shall be eligible to
7apply for the homestead exemption during that taxable year.
8Application shall be made during the application period in
9effect for the county of his or her residence.
10 The assessor Chief County Assessment Officer may determine
11the eligibility of a life care facility that qualifies as a
12cooperative to receive the benefits provided by this Section by
13use of an affidavit, application, visual inspection,
14questionnaire, or other reasonable method in order to insure
15that the tax savings resulting from the exemption are credited
16by the management firm to the apportioned tax liability of each
17qualifying resident. The assessor Chief County Assessment
18Officer may request reasonable proof that the management firm
19has so credited that exemption.
20 Except as provided in this Section, all information
21received by the assessor chief county assessment officer or the
22Department from applications filed under this Section, or from
23any investigation conducted under the provisions of this
24Section, shall be confidential, except for official purposes or
25pursuant to official procedures for collection of any State or
26local tax or enforcement of any civil or criminal penalty or

SB2084- 53 -LRB100 08061 HLH 18146 b
1sanction imposed by this Act or by any statute or ordinance
2imposing a State or local tax. Any person who divulges any such
3information in any manner, except in accordance with a proper
4judicial order, is guilty of a Class A misdemeanor.
5 Nothing contained in this Section shall prevent the
6Director or assessor chief county assessment officer from
7publishing or making available reasonable statistics
8concerning the operation of the exemption contained in this
9Section in which the contents of claims are grouped into
10aggregates in such a way that information contained in any
11individual claim shall not be disclosed.
12 (d) Each assessor Chief County Assessment Officer shall
13annually publish a notice of availability of the exemption
14provided under this Section. The notice shall be published at
15least 60 days but no more than 75 days prior to the date on
16which the application must be submitted to the assessor Chief
17County Assessment Officer of the county in which the property
18is located. The notice shall appear in a newspaper of general
19circulation in the county.
20 Notwithstanding Sections 6 and 8 of the State Mandates Act,
21no reimbursement by the State is required for the
22implementation of any mandate created by this Section.
23(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
2499-180, eff. 7-29-15; 99-581, eff. 1-1-17; 99-642, eff.
257-28-16.)

SB2084- 54 -LRB100 08061 HLH 18146 b
1 (35 ILCS 200/15-173)
2 Sec. 15-173. Natural Disaster Homestead Exemption.
3 (a) This Section may be cited as the Natural Disaster
4Homestead Exemption.
5 (b) As used in this Section:
6 "Base amount" means the base year equalized assessed value
7of the residence.
8 "Base year" means the taxable year prior to the taxable
9year in which the natural disaster occurred.
10 "Chief county assessment officer" means the County
11Assessor or Supervisor of Assessments of the county in which
12the property is located.
13 "Equalized assessed value" means the assessed value as
14equalized by the Illinois Department of Revenue.
15 "Homestead property" has the meaning ascribed to that term
16in Section 15-175 of this Code.
17 "Natural disaster" means an occurrence of widespread or
18severe damage or loss of property resulting from any
19catastrophic cause including but not limited to fire, flood,
20earthquake, wind, storm, or extended period of severe inclement
21weather. In the case of a residential structure affected by
22flooding, the structure shall not be eligible for this
23homestead improvement exemption unless it is located within a
24local jurisdiction which is participating in the National Flood
25Insurance Program. A proclamation of disaster by the President
26of the United States or Governor of the State of Illinois is

SB2084- 55 -LRB100 08061 HLH 18146 b
1not a prerequisite to the classification of an occurrence as a
2natural disaster under this Section.
3 (c) A homestead exemption shall be granted by the assessor
4chief county assessment officer for homestead properties
5containing a residential structure that has been rebuilt
6following a natural disaster occurring in taxable year 2012 or
7any taxable year thereafter. The amount of the exemption is the
8equalized assessed value of the residence in the first taxable
9year for which the taxpayer applies for an exemption under this
10Section minus the base amount. To be eligible for an exemption
11under this Section: (i) the residential structure must be
12rebuilt within 2 years after the date of the natural disaster;
13and (ii) the square footage of the rebuilt residential
14structure may not be more than 110% of the square footage of
15the original residential structure as it existed immediately
16prior to the natural disaster. The taxpayer's initial
17application for an exemption under this Section must be made no
18later than the first taxable year after the residential
19structure is rebuilt. The exemption shall continue at the same
20annual amount until the taxable year in which the property is
21sold or transferred.
22 (d) To receive the exemption, the taxpayer shall submit an
23application to the assessor chief county assessment officer of
24the county in which the property is located by July 1 of each
25taxable year. A county may, by resolution, establish a date for
26submission of applications that is different than July 1. The

SB2084- 56 -LRB100 08061 HLH 18146 b
1assessor chief county assessment officer may require
2additional documentation to be provided by the applicant. The
3applications shall be clearly marked as applications for the
4Natural Disaster Homestead Exemption.
5 (e) Property is not eligible for an exemption under this
6Section and Section 15-180 for the same natural disaster or
7catastrophic event. The property may, however, remain eligible
8for an additional exemption under Section 15-180 for any
9separate event occurring after the property qualified for an
10exemption under this Section.
11 (f) The exemption under this Section carries over to the
12benefit of the surviving spouse as long as the spouse holds the
13legal or beneficial title to the homestead and permanently
14resides thereon.
15 (g) Notwithstanding Sections 6 and 8 of the State Mandates
16Act, no reimbursement by the State is required for the
17implementation of any mandate created by this Section.
18(Source: P.A. 97-716, eff. 6-29-12.)
19 (35 ILCS 200/15-175)
20 Sec. 15-175. General homestead exemption.
21 (a) Except as provided in Sections 15-176 and 15-177,
22homestead property is entitled to an annual homestead exemption
23limited, except as described here with relation to
24cooperatives, to a reduction in the equalized assessed value of
25homestead property equal to the increase in equalized assessed

SB2084- 57 -LRB100 08061 HLH 18146 b
1value for the current assessment year above the equalized
2assessed value of the property for 1977, up to the maximum
3reduction set forth below. If however, the 1977 equalized
4assessed value upon which taxes were paid is subsequently
5determined by local assessing officials, the Property Tax
6Appeal Board, or a court to have been excessive, the equalized
7assessed value which should have been placed on the property
8for 1977 shall be used to determine the amount of the
9exemption.
10 (b) Except as provided in Section 15-176, the maximum
11reduction before taxable year 2004 shall be $4,500 in counties
12with 3,000,000 or more inhabitants and $3,500 in all other
13counties. Except as provided in Sections 15-176 and 15-177, for
14taxable years 2004 through 2007, the maximum reduction shall be
15$5,000, for taxable year 2008, the maximum reduction is $5,500,
16and, for taxable years 2009 through 2011, the maximum reduction
17is $6,000 in all counties. For taxable years 2012 and
18thereafter, the maximum reduction is $7,000 in counties with
193,000,000 or more inhabitants and $6,000 in all other counties.
20If a county has elected to subject itself to the provisions of
21Section 15-176 as provided in subsection (k) of that Section,
22then, for the first taxable year only after the provisions of
23Section 15-176 no longer apply, for owners who, for the taxable
24year, have not been granted a senior citizens assessment freeze
25homestead exemption under Section 15-172 or a long-time
26occupant homestead exemption under Section 15-177, there shall

SB2084- 58 -LRB100 08061 HLH 18146 b
1be an additional exemption of $5,000 for owners with a
2household income of $30,000 or less.
3 (c) (Blank). In counties with fewer than 3,000,000
4inhabitants, if, based on the most recent assessment, the
5equalized assessed value of the homestead property for the
6current assessment year is greater than the equalized assessed
7value of the property for 1977, the owner of the property shall
8automatically receive the exemption granted under this Section
9in an amount equal to the increase over the 1977 assessment up
10to the maximum reduction set forth in this Section.
11 (d) If in any assessment year beginning with the 2000
12assessment year, homestead property has a pro-rata valuation
13under Section 9-180 resulting in an increase in the assessed
14valuation, a reduction in equalized assessed valuation equal to
15the increase in equalized assessed value of the property for
16the year of the pro-rata valuation above the equalized assessed
17value of the property for 1977 shall be applied to the property
18on a proportionate basis for the period the property qualified
19as homestead property during the assessment year. The maximum
20proportionate homestead exemption shall not exceed the maximum
21homestead exemption allowed in the county under this Section
22divided by 365 and multiplied by the number of days the
23property qualified as homestead property.
24 (d-1) In counties with 3,000,000 or more inhabitants, where
25the chief county assessment officer provides a notice of
26discovery, if a property is not occupied by its owner as a

SB2084- 59 -LRB100 08061 HLH 18146 b
1principal residence as of January 1 of the current tax year,
2then the property owner shall notify the chief county
3assessment officer of that fact on a form prescribed by the
4chief county assessment officer. That notice must be received
5by the chief county assessment officer on or before March 1 of
6the collection year. If mailed, the form shall be sent by
7certified mail, return receipt requested. If the form is
8provided in person, the chief county assessment officer shall
9provide a date stamped copy of the notice. Failure to provide
10timely notice pursuant to this subsection (d-1) shall result in
11the exemption being treated as an erroneous exemption. Upon
12timely receipt of the notice for the current tax year, no
13exemption shall be applied to the property for the current tax
14year. If the exemption is not removed upon timely receipt of
15the notice by the chief assessment officer, then the error is
16considered granted as a result of a clerical error or omission
17on the part of the chief county assessment officer as described
18in subsection (h) of Section 9-275, and the property owner
19shall not be liable for the payment of interest and penalties
20due to the erroneous exemption for the current tax year for
21which the notice was filed after the date that notice was
22timely received pursuant to this subsection. Notice provided
23under this subsection shall not constitute a defense or amnesty
24for prior year erroneous exemptions.
25 For the purposes of this subsection (d-1):
26 "Collection year" means the year in which the first and

SB2084- 60 -LRB100 08061 HLH 18146 b
1second installment of the current tax year is billed.
2 "Current tax year" means the year prior to the collection
3year.
4 (e) The assessor chief county assessment officer may, when
5considering whether to grant a leasehold exemption under this
6Section, require the following conditions to be met:
7 (1) that a notarized application for the exemption,
8 signed by both the owner and the lessee of the property,
9 must be submitted each year during the application period
10 in effect for the county in which the property is located;
11 (2) that a copy of the lease must be filed with the
12 assessor chief county assessment officer by the owner of
13 the property at the time the notarized application is
14 submitted;
15 (3) that the lease must expressly state that the lessee
16 is liable for the payment of property taxes; and
17 (4) that the lease must include the following language
18 in substantially the following form:
19 "Lessee shall be liable for the payment of real
20 estate taxes with respect to the residence in
21 accordance with the terms and conditions of Section
22 15-175 of the Property Tax Code (35 ILCS 200/15-175).
23 The permanent real estate index number for the premises
24 is (insert number), and, according to the most recent
25 property tax bill, the current amount of real estate
26 taxes associated with the premises is (insert amount)

SB2084- 61 -LRB100 08061 HLH 18146 b
1 per year. The parties agree that the monthly rent set
2 forth above shall be increased or decreased pro rata
3 (effective January 1 of each calendar year) to reflect
4 any increase or decrease in real estate taxes. Lessee
5 shall be deemed to be satisfying Lessee's liability for
6 the above mentioned real estate taxes with the monthly
7 rent payments as set forth above (or increased or
8 decreased as set forth herein).".
9 In addition, if there is a change in lessee, or if the
10lessee vacates the property, then the assessor chief county
11assessment officer may require the owner of the property to
12notify the assessor chief county assessment officer of that
13change.
14 This subsection (e) does not apply to leasehold interests
15in property owned by a municipality.
16 (f) "Homestead property" under this Section includes
17residential property that is occupied by its owner or owners as
18his or their principal dwelling place, or that is a leasehold
19interest on which a single family residence is situated, which
20is occupied as a residence by a person who has an ownership
21interest therein, legal or equitable or as a lessee, and on
22which the person is liable for the payment of property taxes.
23For land improved with an apartment building owned and operated
24as a cooperative or a building which is a life care facility as
25defined in Section 15-170 and considered to be a cooperative
26under Section 15-170, the maximum reduction from the equalized

SB2084- 62 -LRB100 08061 HLH 18146 b
1assessed value shall be limited to the increase in the value
2above the equalized assessed value of the property for 1977, up
3to the maximum reduction set forth above, multiplied by the
4number of apartments or units occupied by a person or persons
5who is liable, by contract with the owner or owners of record,
6for paying property taxes on the property and is an owner of
7record of a legal or equitable interest in the cooperative
8apartment building, other than a leasehold interest. For
9purposes of this Section, the term "life care facility" has the
10meaning stated in Section 15-170.
11 "Household", as used in this Section, means the owner, the
12spouse of the owner, and all persons using the residence of the
13owner as their principal place of residence.
14 "Household income", as used in this Section, means the
15combined income of the members of a household for the calendar
16year preceding the taxable year.
17 "Income", as used in this Section, has the same meaning as
18provided in Section 3.07 of the Senior Citizens and Persons
19with Disabilities Property Tax Relief Act, except that "income"
20does not include veteran's benefits.
21 (g) In a cooperative where a homestead exemption has been
22granted, the cooperative association or its management firm
23shall credit the savings resulting from that exemption only to
24the apportioned tax liability of the owner who qualified for
25the exemption. Any person who willfully refuses to so credit
26the savings shall be guilty of a Class B misdemeanor.

SB2084- 63 -LRB100 08061 HLH 18146 b
1 (h) Where married persons maintain and reside in separate
2residences qualifying as homestead property, each residence
3shall receive 50% of the total reduction in equalized assessed
4valuation provided by this Section.
5 (i) The In all counties, the assessor or chief county
6assessment officer may determine the eligibility of
7residential property to receive the homestead exemption and the
8amount of the exemption by application, visual inspection,
9questionnaire or other reasonable methods. The determination
10shall be made in accordance with guidelines established by the
11Department, provided that the taxpayer applying for an
12additional general exemption under this Section shall submit to
13the assessor chief county assessment officer an application
14with an affidavit of the applicant's total household income,
15age, marital status (and, if married, the name and address of
16the applicant's spouse, if known), and principal dwelling place
17of members of the household on January 1 of the taxable year.
18The Department shall issue guidelines establishing a method for
19verifying the accuracy of the affidavits filed by applicants
20under this paragraph. The applications shall be clearly marked
21as applications for the Additional General Homestead
22Exemption.
23 (i-5) This subsection (i-5) applies to counties with
243,000,000 or more inhabitants. In the event of a sale of
25homestead property, the homestead exemption shall remain in
26effect for the remainder of the assessment year of the sale.

SB2084- 64 -LRB100 08061 HLH 18146 b
1Upon receipt of a transfer declaration transmitted by the
2recorder pursuant to Section 31-30 of the Real Estate Transfer
3Tax Law for property receiving an exemption under this Section,
4the assessor shall mail a notice and forms to the new owner of
5the property providing information pertaining to the rules and
6applicable filing periods for applying or reapplying for
7homestead exemptions under this Code for which the property may
8be eligible. If the new owner fails to apply or reapply for a
9homestead exemption during the applicable filing period or the
10property no longer qualifies for an existing homestead
11exemption, the assessor shall cancel such exemption for any
12ensuing assessment year.
13 (j) (Blank). In counties with fewer than 3,000,000
14inhabitants, in the event of a sale of homestead property the
15homestead exemption shall remain in effect for the remainder of
16the assessment year of the sale. The assessor or chief county
17assessment officer may require the new owner of the property to
18apply for the homestead exemption for the following assessment
19year.
20 (k) Notwithstanding Sections 6 and 8 of the State Mandates
21Act, no reimbursement by the State is required for the
22implementation of any mandate created by this Section.
23(Source: P.A. 98-7, eff. 4-23-13; 98-463, eff. 8-16-13; 99-143,
24eff. 7-27-15; 99-164, eff. 7-28-15; 99-642, eff. 7-28-16;
2599-851, eff. 8-19-16.)

SB2084- 65 -LRB100 08061 HLH 18146 b
1 (35 ILCS 200/15-176)
2 Sec. 15-176. Alternative general homestead exemption.
3 (a) For the assessment years as determined under subsection
4(j), in any county that has elected, by an ordinance in
5accordance with subsection (k), to be subject to the provisions
6of this Section in lieu of the provisions of Section 15-175,
7homestead property is entitled to an annual homestead exemption
8equal to a reduction in the property's equalized assessed value
9calculated as provided in this Section.
10 (b) As used in this Section:
11 (1) "Assessor" means the supervisor of assessments or
12 the chief county assessment officer of each county.
13 (2) "Adjusted homestead value" means the lesser of the
14 following values:
15 (A) The property's base homestead value increased
16 by 7% for each tax year after the base year through and
17 including the current tax year, or, if the property is
18 sold or ownership is otherwise transferred, the
19 property's base homestead value increased by 7% for
20 each tax year after the year of the sale or transfer
21 through and including the current tax year. The
22 increase by 7% each year is an increase by 7% over the
23 prior year.
24 (B) The property's equalized assessed value for
25 the current tax year minus: (i) $4,500 in Cook County
26 or $3,500 in all other counties in tax year 2003; (ii)

SB2084- 66 -LRB100 08061 HLH 18146 b
1 $5,000 in all counties in tax years 2004 and 2005; and
2 (iii) the lesser of the amount of the general homestead
3 exemption under Section 15-175 or an amount equal to
4 the increase in the equalized assessed value for the
5 current tax year above the equalized assessed value for
6 1977 in tax year 2006 and thereafter.
7 (3) "Base homestead value".
8 (A) Except as provided in subdivision (b)(3)(A-5)
9 or (b)(3)(B), "base homestead value" means the
10 equalized assessed value of the property for the base
11 year prior to exemptions, minus (i) $4,500 in Cook
12 County or $3,500 in all other counties in tax year
13 2003, (ii) $5,000 in all counties in tax years 2004 and
14 2005, or (iii) the lesser of the amount of the general
15 homestead exemption under Section 15-175 or an amount
16 equal to the increase in the equalized assessed value
17 for the current tax year above the equalized assessed
18 value for 1977 in tax year 2006 and thereafter,
19 provided that it was assessed for that year as
20 residential property qualified for any of the
21 homestead exemptions under Sections 15-170 through
22 15-175 of this Code, then in force, and further
23 provided that the property's assessment was not based
24 on a reduced assessed value resulting from a temporary
25 irregularity in the property for that year. Except as
26 provided in subdivision (b)(3)(B), if the property did

SB2084- 67 -LRB100 08061 HLH 18146 b
1 not have a residential equalized assessed value for the
2 base year, then "base homestead value" means the base
3 homestead value established by the assessor under
4 subsection (c).
5 (A-5) On or before September 1, 2007, in Cook
6 County, the base homestead value, as set forth under
7 subdivision (b)(3)(A) and except as provided under
8 subdivision (b) (3) (B), must be recalculated as the
9 equalized assessed value of the property for the base
10 year, prior to exemptions, minus:
11 (1) if the general assessment year for the
12 property was 2003, the lesser of (i) $4,500 or (ii)
13 the amount equal to the increase in equalized
14 assessed value for the 2002 tax year above the
15 equalized assessed value for 1977;
16 (2) if the general assessment year for the
17 property was 2004, the lesser of (i) $4,500 or (ii)
18 the amount equal to the increase in equalized
19 assessed value for the 2003 tax year above the
20 equalized assessed value for 1977;
21 (3) if the general assessment year for the
22 property was 2005, the lesser of (i) $5,000 or (ii)
23 the amount equal to the increase in equalized
24 assessed value for the 2004 tax year above the
25 equalized assessed value for 1977.
26 (B) If the property is sold or ownership is

SB2084- 68 -LRB100 08061 HLH 18146 b
1 otherwise transferred, other than sales or transfers
2 between spouses or between a parent and a child, "base
3 homestead value" means the equalized assessed value of
4 the property at the time of the sale or transfer prior
5 to exemptions, minus: (i) $4,500 in Cook County or
6 $3,500 in all other counties in tax year 2003; (ii)
7 $5,000 in all counties in tax years 2004 and 2005; and
8 (iii) the lesser of the amount of the general homestead
9 exemption under Section 15-175 or an amount equal to
10 the increase in the equalized assessed value for the
11 current tax year above the equalized assessed value for
12 1977 in tax year 2006 and thereafter, provided that it
13 was assessed as residential property qualified for any
14 of the homestead exemptions under Sections 15-170
15 through 15-175 of this Code, then in force, and further
16 provided that the property's assessment was not based
17 on a reduced assessed value resulting from a temporary
18 irregularity in the property.
19 (3.5) "Base year" means (i) tax year 2002 in Cook
20 County or (ii) tax year 2008 or 2009 in all other counties
21 in accordance with the designation made by the county as
22 provided in subsection (k).
23 (4) "Current tax year" means the tax year for which the
24 exemption under this Section is being applied.
25 (5) "Equalized assessed value" means the property's
26 assessed value as equalized by the Department.

SB2084- 69 -LRB100 08061 HLH 18146 b
1 (6) "Homestead" or "homestead property" means:
2 (A) Residential property that as of January 1 of
3 the tax year is occupied by its owner or owners as his,
4 her, or their principal dwelling place, or that is a
5 leasehold interest on which a single family residence
6 is situated, that is occupied as a residence by a
7 person who has a legal or equitable interest therein
8 evidenced by a written instrument, as an owner or as a
9 lessee, and on which the person is liable for the
10 payment of property taxes. Residential units in an
11 apartment building owned and operated as a
12 cooperative, or as a life care facility, which are
13 occupied by persons who hold a legal or equitable
14 interest in the cooperative apartment building or life
15 care facility as owners or lessees, and who are liable
16 by contract for the payment of property taxes, shall be
17 included within this definition of homestead property.
18 (B) A homestead includes the dwelling place,
19 appurtenant structures, and so much of the surrounding
20 land constituting the parcel on which the dwelling
21 place is situated as is used for residential purposes.
22 If the assessor has established a specific legal
23 description for a portion of property constituting the
24 homestead, then the homestead shall be limited to the
25 property within that description.
26 (7) "Life care facility" means a facility as defined in

SB2084- 70 -LRB100 08061 HLH 18146 b
1 Section 2 of the Life Care Facilities Act.
2 (c) If the property did not have a residential equalized
3assessed value for the base year as provided in subdivision
4(b)(3)(A) of this Section, then the assessor shall first
5determine an initial value for the property by comparison with
6assessed values for the base year of other properties having
7physical and economic characteristics similar to those of the
8subject property, so that the initial value is uniform in
9relation to assessed values of those other properties for the
10base year. The product of the initial value multiplied by the
11equalized factor for the base year for homestead properties in
12that county, less: (i) $4,500 in Cook County or $3,500 in all
13other counties in tax year years 2003; (ii) $5,000 in all
14counties in tax years year 2004 and 2005; and (iii) the lesser
15of the amount of the general homestead exemption under Section
1615-175 or an amount equal to the increase in the equalized
17assessed value for the current tax year above the equalized
18assessed value for 1977 in tax year 2006 and thereafter, is the
19base homestead value.
20 For any tax year for which the assessor determines or
21adjusts an initial value and hence a base homestead value under
22this subsection (c), the initial value shall be subject to
23review by the same procedures applicable to assessed values
24established under this Code for that tax year.
25 (d) The base homestead value shall remain constant, except
26that the assessor may revise it under the following

SB2084- 71 -LRB100 08061 HLH 18146 b
1circumstances:
2 (1) If the equalized assessed value of a homestead
3 property for the current tax year is less than the previous
4 base homestead value for that property, then the current
5 equalized assessed value (provided it is not based on a
6 reduced assessed value resulting from a temporary
7 irregularity in the property) shall become the base
8 homestead value in subsequent tax years.
9 (2) For any year in which new buildings, structures, or
10 other improvements are constructed on the homestead
11 property that would increase its assessed value, the
12 assessor shall adjust the base homestead value as provided
13 in subsection (c) of this Section with due regard to the
14 value added by the new improvements.
15 (3) If the property is sold or ownership is otherwise
16 transferred, the base homestead value of the property shall
17 be adjusted as provided in subdivision (b)(3)(B). This item
18 (3) does not apply to sales or transfers between spouses or
19 between a parent and a child.
20 (4) the recalculation required in Cook County under
21 subdivision (b)(3)(A-5).
22 (e) The amount of the exemption under this Section is the
23equalized assessed value of the homestead property for the
24current tax year, minus the adjusted homestead value, with the
25following exceptions:
26 (1) The In Cook County, the exemption under this

SB2084- 72 -LRB100 08061 HLH 18146 b
1 Section shall not exceed $20,000 for any taxable year
2 through tax year:
3 (i) 2005, if the general assessment year for the
4 property is 2003;
5 (ii) 2006, if the general assessment year for the
6 property is 2004; or
7 (iii) 2007, if the general assessment year for the
8 property is 2005.
9 (1.1) Thereafter, in Cook County, and in all other
10 counties, the exemption is as follows:
11 (i) if the general assessment year for the property
12 is 2006, then the exemption may not exceed: $33,000 for
13 taxable year 2006; $26,000 for taxable year 2007;
14 $20,000 for taxable years 2008 and 2009; $16,000 for
15 taxable year 2010; and $12,000 for taxable year 2011;
16 (ii) if the general assessment year for the
17 property is 2007, then the exemption may not exceed:
18 $33,000 for taxable year 2007; $26,000 for taxable year
19 2008; $20,000 for taxable years 2009 and 2010; $16,000
20 for taxable year 2011; and $12,000 for taxable year
21 2012; and
22 (iii) if the general assessment year for the
23 property is 2008, then the exemption may not exceed:
24 $33,000 for taxable year 2008; $26,000 for taxable year
25 2009; $20,000 for taxable years 2010 and 2011; $16,000
26 for taxable year 2012; and $12,000 for taxable year

SB2084- 73 -LRB100 08061 HLH 18146 b
1 2013.
2 (1.5) For In Cook County, for the 2006 taxable year only,
3the maximum amount of the exemption set forth under subsection
4(e)(1.1)(i) of this Section may be increased: (i) by $7,000 if
5the equalized assessed value of the property in that taxable
6year exceeds the equalized assessed value of that property in
72002 by 100% or more; or (ii) by $2,000 if the equalized
8assessed value of the property in that taxable year exceeds the
9equalized assessed value of that property in 2002 by more than
1080% but less than 100%.
11 (2) In the case of homestead property that also
12 qualifies for the exemption under Section 15-172, the
13 property is entitled to the exemption under this Section,
14 limited to the amount of (i) $4,500 in Cook County or
15 $3,500 in all other counties in tax year 2003, (ii) $5,000
16 in all counties in tax years 2004 and 2005, or (iii) the
17 lesser of the amount of the general homestead exemption
18 under Section 15-175 or an amount equal to the increase in
19 the equalized assessed value for the current tax year above
20 the equalized assessed value for 1977 in tax year 2006 and
21 thereafter.
22 (f) In the case of an apartment building owned and operated
23as a cooperative, or as a life care facility, that contains
24residential units that qualify as homestead property under this
25Section, the maximum cumulative exemption amount attributed to
26the entire building or facility shall not exceed the sum of the

SB2084- 74 -LRB100 08061 HLH 18146 b
1exemptions calculated for each qualified residential unit. The
2cooperative association, management firm, or other person or
3entity that manages or controls the cooperative apartment
4building or life care facility shall credit the exemption
5attributable to each residential unit only to the apportioned
6tax liability of the owner or other person responsible for
7payment of taxes as to that unit. Any person who willfully
8refuses to so credit the exemption is guilty of a Class B
9misdemeanor.
10 (g) When married persons maintain separate residences, the
11exemption provided under this Section shall be claimed by only
12one such person and for only one residence.
13 (h) In the event of a sale or other transfer in ownership
14of the homestead property, the exemption under this Section
15shall remain in effect for the remainder of the tax year and be
16calculated using the same base homestead value in which the
17sale or transfer occurs, but (other than for sales or transfers
18between spouses or between a parent and a child) shall be
19calculated for any subsequent tax year using the new base
20homestead value as provided in subdivision (b)(3)(B). The
21assessor may require the new owner of the property to apply for
22the exemption in the following year.
23 (i) The assessor may determine whether property qualifies
24as a homestead under this Section by application, visual
25inspection, questionnaire, or other reasonable methods. Each
26year, at the time the assessment books are certified to the

SB2084- 75 -LRB100 08061 HLH 18146 b
1county clerk by the board of review, the assessor shall furnish
2to the county clerk a list of the properties qualified for the
3homestead exemption under this Section. The list shall note the
4base homestead value of each property to be used in the
5calculation of the exemption for the current tax year.
6 (j) In counties with 3,000,000 or more inhabitants, the
7provisions of this Section apply as follows:
8 (1) If the general assessment year for the property is
9 2003, this Section applies for assessment years 2003
10 through 2011. Thereafter, the provisions of Section 15-175
11 apply.
12 (2) If the general assessment year for the property is
13 2004, this Section applies for assessment years 2004
14 through 2012. Thereafter, the provisions of Section 15-175
15 apply.
16 (3) If the general assessment year for the property is
17 2005, this Section applies for assessment years 2005
18 through 2013. Thereafter, the provisions of Section 15-175
19 apply.
20 In counties with less than 3,000,000 inhabitants, this
21Section applies for assessment years (i) 2009, 2010, 2011, and
222012 if tax year 2008 is the designated base year or (ii) 2010,
232011, 2012, and 2013 if tax year 2009 is the designated base
24year. Thereafter, the provisions of Section 15-175 apply.
25 (k) To be subject to the provisions of this Section in lieu
26of Section 15-175, a county must adopt an ordinance to subject

SB2084- 76 -LRB100 08061 HLH 18146 b
1itself to the provisions of this Section within 6 months after
2August 2, 2010 (the effective date of Public Act 96-1418) this
3amendatory Act of the 96th General Assembly. In a county other
4than Cook County, the ordinance must designate either tax year
52008 or tax year 2009 as the base year.
6 (l) Notwithstanding Sections 6 and 8 of the State Mandates
7Act, no reimbursement by the State is required for the
8implementation of any mandate created by this Section.
9(Source: P.A. 95-644, eff 10-12-07; 96-1418, eff. 8-2-10;
10revised 9-13-16.)
11 (35 ILCS 200/15-177)
12 Sec. 15-177. The long-time occupant homestead exemption.
13 (a) If the county has elected, under Section 15-176, to be
14subject to the provisions of the alternative general homestead
15exemption, then, for taxable years 2007 and thereafter,
16regardless of whether the exemption under Section 15-176
17applies, qualified homestead property is entitled to an annual
18homestead exemption equal to a reduction in the property's
19equalized assessed value calculated as provided in this
20Section.
21 (b) As used in this Section:
22 "Adjusted homestead value" means the lesser of the
23following values:
24 (1) The property's base homestead value increased by:
25 (i) 10% for each taxable year after the base year through

SB2084- 77 -LRB100 08061 HLH 18146 b
1 and including the current tax year for qualified taxpayers
2 with a household income of more than $75,000 but not
3 exceeding $100,000; or (ii) 7% for each taxable year after
4 the base year through and including the current tax year
5 for qualified taxpayers with a household income of $75,000
6 or less. The increase each year is an increase over the
7 prior year; or
8 (2) The property's equalized assessed value for the
9 current tax year minus the general homestead deduction.
10 "Base homestead value" means:
11 (1) if the property did not have an adjusted homestead
12 value under Section 15-176 for the base year, then an
13 amount equal to the equalized assessed value of the
14 property for the base year prior to exemptions, minus the
15 general homestead deduction, provided that the property's
16 assessment was not based on a reduced assessed value
17 resulting from a temporary irregularity in the property for
18 that year; or
19 (2) if the property had an adjusted homestead value
20 under Section 15-176 for the base year, then an amount
21 equal to the adjusted homestead value of the property under
22 Section 15-176 for the base year.
23 "Base year" means the taxable year prior to the taxable
24year in which the taxpayer first qualifies for the exemption
25under this Section.
26 "Current taxable year" means the taxable year for which the

SB2084- 78 -LRB100 08061 HLH 18146 b
1exemption under this Section is being applied.
2 "Equalized assessed value" means the property's assessed
3value as equalized by the Department.
4 "Homestead" or "homestead property" means residential
5property that as of January 1 of the tax year is occupied by a
6qualified taxpayer as his or her principal dwelling place, or
7that is a leasehold interest on which a single family residence
8is situated, that is occupied as a residence by a qualified
9taxpayer who has a legal or equitable interest therein
10evidenced by a written instrument, as an owner or as a lessee,
11and on which the person is liable for the payment of property
12taxes. Residential units in an apartment building owned and
13operated as a cooperative, or as a life care facility, which
14are occupied by persons who hold a legal or equitable interest
15in the cooperative apartment building or life care facility as
16owners or lessees, and who are liable by contract for the
17payment of property taxes, are included within this definition
18of homestead property. A homestead includes the dwelling place,
19appurtenant structures, and so much of the surrounding land
20constituting the parcel on which the dwelling place is situated
21as is used for residential purposes. If the assessor has
22established a specific legal description for a portion of
23property constituting the homestead, then the homestead is
24limited to the property within that description.
25 "Household income" has the meaning set forth under Section
2615-172 of this Code.

SB2084- 79 -LRB100 08061 HLH 18146 b
1 "General homestead deduction" means the amount of the
2general homestead exemption under Section 15-175.
3 "Life care facility" means a facility defined in Section 2
4of the Life Care Facilities Act.
5 "Qualified homestead property" means homestead property
6owned by a qualified taxpayer.
7 "Qualified taxpayer" means any individual:
8 (1) who, for at least 10 continuous years as of January
9 1 of the taxable year, has occupied the same homestead
10 property as a principal residence and domicile or who, for
11 at least 5 continuous years as of January 1 of the taxable
12 year, has occupied the same homestead property as a
13 principal residence and domicile if that person received
14 assistance in the acquisition of the property as part of a
15 government or nonprofit housing program; and
16 (2) who has a household income of $100,000 or less.
17 (c) The base homestead value must remain constant, except
18that the assessor may revise it under any of the following
19circumstances:
20 (1) If the equalized assessed value of a homestead
21 property for the current tax year is less than the previous
22 base homestead value for that property, then the current
23 equalized assessed value (provided it is not based on a
24 reduced assessed value resulting from a temporary
25 irregularity in the property) becomes the base homestead
26 value in subsequent tax years.

SB2084- 80 -LRB100 08061 HLH 18146 b
1 (2) For any year in which new buildings, structures, or
2 other improvements are constructed on the homestead
3 property that would increase its assessed value, the
4 assessor shall adjust the base homestead value with due
5 regard to the value added by the new improvements.
6 (d) The amount of the exemption under this Section is the
7greater of: (i) the equalized assessed value of the homestead
8property for the current tax year minus the adjusted homestead
9value; or (ii) the general homestead deduction.
10 (e) In the case of an apartment building owned and operated
11as a cooperative, or as a life care facility, that contains
12residential units that qualify as homestead property of a
13qualified taxpayer under this Section, the maximum cumulative
14exemption amount attributed to the entire building or facility
15shall not exceed the sum of the exemptions calculated for each
16unit that is a qualified homestead property. The cooperative
17association, management firm, or other person or entity that
18manages or controls the cooperative apartment building or life
19care facility shall credit the exemption attributable to each
20residential unit only to the apportioned tax liability of the
21qualified taxpayer as to that unit. Any person who willfully
22refuses to so credit the exemption is guilty of a Class B
23misdemeanor.
24 (f) When married persons maintain separate residences, the
25exemption provided under this Section may be claimed by only
26one such person and for only one residence. No person who

SB2084- 81 -LRB100 08061 HLH 18146 b
1receives an exemption under Section 15-172 of this Code may
2receive an exemption under this Section. No person who receives
3an exemption under this Section may receive an exemption under
4Section 15-175 or 15-176 of this Code.
5 (g) In the event of a sale or other transfer in ownership
6of the homestead property between spouses or between a parent
7and a child, the exemption under this Section remains in effect
8if the new owner has a household income of $100,000 or less.
9 (h) In the event of a sale or other transfer in ownership
10of the homestead property other than subsection (g) of this
11Section, the exemption under this Section shall remain in
12effect for the remainder of the tax year and be calculated
13using the same base homestead value in which the sale or
14transfer occurs.
15 (i) To receive the exemption, a person must submit an
16application to the county assessor during the period specified
17by the county assessor.
18 The county assessor shall annually give notice of the
19application period by mail or by publication.
20 The taxpayer must submit, with the application, an
21affidavit of the taxpayer's total household income, marital
22status (and if married the name and address of the applicant's
23spouse, if known), and principal dwelling place of members of
24the household on January 1 of the taxable year. The Department
25shall establish, by rule, a method for verifying the accuracy
26of affidavits filed by applicants under this Section, and the

SB2084- 82 -LRB100 08061 HLH 18146 b
1Chief County Assessment Officer may conduct audits of any
2taxpayer claiming an exemption under this Section to verify
3that the taxpayer is eligible to receive the exemption. Each
4application shall contain or be verified by a written
5declaration that it is made under the penalties of perjury. A
6taxpayer's signing a fraudulent application under this Act is
7perjury, as defined in Section 32-2 of the Criminal Code of
82012. The applications shall be clearly marked as applications
9for the Long-time Occupant Homestead Exemption and must contain
10a notice that any taxpayer who receives the exemption is
11subject to an audit by the assessor Chief County Assessment
12Officer.
13 (j) Notwithstanding Sections 6 and 8 of the State Mandates
14Act, no reimbursement by the State is required for the
15implementation of any mandate created by this Section.
16(Source: P.A. 97-1150, eff. 1-25-13.)
17 (35 ILCS 200/15-180)
18 Sec. 15-180. Homestead improvements. Homestead properties
19that have been improved and residential structures on homestead
20property that have been rebuilt following a catastrophic event
21are entitled to a homestead improvement exemption, limited to
22$30,000 per year through December 31, 1997, $45,000 beginning
23January 1, 1998 and through December 31, 2003, and $75,000 per
24year for that homestead property beginning January 1, 2004 and
25thereafter, in fair cash value, when that property is owned and

SB2084- 83 -LRB100 08061 HLH 18146 b
1used exclusively for a residential purpose and upon
2demonstration that a proposed increase in assessed value is
3attributable solely to a new improvement of an existing
4structure or the rebuilding of a residential structure
5following a catastrophic event. To be eligible for an exemption
6under this Section after a catastrophic event, the residential
7structure must be rebuilt within 2 years after the catastrophic
8event. The exemption for rebuilt structures under this Section
9applies to the increase in value of the rebuilt structure over
10the value of the structure before the catastrophic event. The
11amount of the exemption shall be limited to the fair cash value
12added by the new improvement or rebuilding and shall continue
13for 4 years from the date the improvement or rebuilding is
14completed and occupied, or until the next following general
15assessment of that property, whichever is later.
16 A proclamation of disaster by the President of the United
17States or Governor of the State of Illinois is not a
18prerequisite to the classification of an occurrence as a
19catastrophic event under this Section. A "catastrophic event"
20may include an occurrence of widespread or severe damage or
21loss of property resulting from any catastrophic cause
22including but not limited to fire, including arson (provided
23the fire was not caused by the willful action of an owner or
24resident of the property), flood, earthquake, wind, storm,
25explosion, or extended periods of severe inclement weather. In
26the case of a residential structure affected by flooding, the

SB2084- 84 -LRB100 08061 HLH 18146 b
1structure shall not be eligible for this homestead improvement
2exemption unless it is located within a local jurisdiction
3which is participating in the National Flood Insurance Program.
4 In counties of less than 3,000,000 inhabitants, in addition
5to the notice requirement under Section 12-30, a supervisor of
6assessments, county assessor, or township or multi-township
7assessor responsible for adding an assessable improvement to a
8residential property's assessment shall either notify a
9taxpayer whose assessment has been changed since the last
10preceding assessment that he or she may be eligible for the
11exemption provided under this Section or shall grant the
12exemption automatically.
13 Beginning January 1, 1999, in counties of 3,000,000 or more
14inhabitants, an application for a homestead improvement
15exemption for a residential structure that has been rebuilt
16following a catastrophic event must be submitted to the
17assessor Chief County Assessment Officer with a valuation
18complaint and a copy of the building permit to rebuild the
19structure. The assessor Chief County Assessment Officer may
20require additional documentation which must be provided by the
21applicant.
22 Notwithstanding Sections 6 and 8 of the State Mandates Act,
23no reimbursement by the State is required for the
24implementation of any mandate created by this Section.
25(Source: P.A. 93-715, eff. 7-12-04.)

SB2084- 85 -LRB100 08061 HLH 18146 b
1 (35 ILCS 200/Art. 15 Div. 3 heading new)
2
Division 3. Homestead exemptions in counties with fewer than
3
3,000,000 inhabitants
4 (35 ILCS 200/15-261 new)
5 Sec. 15-261. Applicability. This Division 3 applies in
6counties with fewer than 3,000,000 inhabitants and encompasses
7this Section and Sections in Article 15 occurring after this
8Section.
9 (35 ILCS 200/15-262 new)
10 Sec. 15-262. Homestead Exemptions; Definitions.
11 (a) "Homestead property" under this Section includes:
12 (1) Property that is occupied as a principal dwelling
13 place by its owner or owners who are liable for the payment
14 of property taxes; or
15 (2) A leasehold interest in property on which a
16 detached single-family residence is situated, which is
17 occupied as a principal dwelling place by a person or
18 persons who has an ownership interest therein, legal or
19 equitable or as a lessee, and on which the person or
20 persons is liable for the payment of property taxes; or
21 (3) A unit in an apartment building owned and operated
22 as a cooperative, occupied as a principal dwelling place by
23 a person or persons who is liable, by contract with the
24 owner or owners of record, for paying property taxes on the

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1 property and is an owner of record of a legal or equitable
2 interest in the cooperative apartment building, other than
3 a leasehold interest; or
4 (4) A unit within a building which is a life care
5 facility operated as a cooperative, occupied by a person or
6 persons who is liable, by contract with the owner or owners
7 of record, for paying property taxes on the property and is
8 an owner of record of a legal or equitable interest in the
9 cooperative apartment building, other than a leasehold
10 interest.
11 (b) "Homestead owner" under this Section includes:
12 (1) The person or persons who own and occupy
13 residential property as a principal dwelling place by its
14 owner or owners who are liable for the payment of property
15 taxes as of January 1 of a taxable year; or
16 (2) The person or persons who possess a leasehold
17 interest in property on which a detached single-family
18 residence is situated, and occupy said detached
19 single-family residence as a principal dwelling place,
20 have an ownership interest therein, legal or equitable or
21 as a lessee, and on which on which the person or persons
22 are liable for the payment of property taxes.
23 (3) The person or persons who are liable, by contract
24 with the owner or owners of record, for paying property
25 taxes on a unit in an apartment building owned and operated
26 as a cooperative, occupy the unit as a principal dwelling

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1 place, and are an owner or owners of record of a legal or
2 equitable interest in the cooperative apartment building,
3 other than a leasehold interest.
4 (4) The person or persons who are liable, by contract
5 with the owner or owners of record, for paying property
6 taxes on a unit within a building which is a life care
7 facility, occupy the unit as a principal dwelling place,
8 and are an owner or owners of record of a legal or
9 equitable interest in the cooperative apartment building,
10 other than a leasehold interest.
11 (c) "Life Care Facility" means as defined under Section 2
12of the Life Care Facilities Act with which the homestead owner
13has a life care contract as defined in that Act.
14 (d) "State-licensed care facility" means a facility
15licensed under the Assisted Living and Shared Housing Act, the
16Nursing Home Care Act, the Specialized Mental Health
17Rehabilitation Act of 2013, the ID/DD Community Care Act, or
18the MC/DD Act.
19 (e) "Veterans Care Facility" means a facility operated by
20the United States Department of Veterans Affairs.
21 (f) "Assessed Value" means the value of the property after
22equalization by a chief county assessment officer or board of
23review, but before equalization by the Department.
24 (g) "Equalized Assessed Value" means the value of the
25property after equalization by the Department.

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1 (35 ILCS 200/15-263 new)
2 Sec. 15-263. Homestead Exemptions; General Provisions.
3 (a) Unless otherwise provided, an initial application for
4any homestead exemption must be made to the Chief County
5Assessment Officer during the application period in effect for
6the county of his or her residence. The Chief County Assessment
7Officer may determine the eligibility of residential property
8to receive the homestead exemption provided by this Section by
9application, visual inspection, questionnaire, or other
10reasonable methods. The determination must be made in
11accordance with guidelines established by the Department.
12 (b) Unless otherwise provided, a county board may by
13resolution provide that if a person has been granted a
14homestead exemption, the person qualifying need not reapply for
15the exemption.
16 (c) If the Chief County Assessment Officer requires annual
17application for verification of eligibility for an exemption
18once granted under this Section, the application shall be
19mailed to the taxpayer.
20 (d) If a homestead exemption is granted to a property that
21is operated as a cooperative or as a life care facility
22operated as a cooperative, the cooperative association or
23management firm shall credit the savings resulting from the
24exemption to the apportioned tax liability of the homestead
25owner. The Chief County Assessment Officer may request
26reasonable proof that the association or firm has properly

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1credited the exemption. A person who willfully refuses to
2credit an exemption to the qualified person is guilty of a
3Class B misdemeanor.
4 (e) The Chief County Assessment Officer shall provide to
5each person granted a homestead exemption under Sections
615-268, 15-269, 15-270, and 15-272 a form to designate any
7other person to receive a duplicate of any notice of
8delinquency in the payment of taxes assessed and levied under
9this Code on the person's qualifying property. The duplicate
10notice shall be in addition to the notice required to be
11provided to the person receiving the exemption and shall be
12given in the manner required by this Code. The person filing
13the request for the duplicate notice shall pay an
14administrative fee of $5 to the Chief County Assessment
15Officer. The Chief County Assessment Officer shall then file
16the executed designation with the county collector, who shall
17issue the duplicate notices as indicated by the designation. A
18designation may be rescinded by the person in the manner
19required by the Chief County Assessment Officer.
20 (f) The Chief County Assessment Officer may, when
21considering whether to grant an exemption based on a homestead
22owner's eligibility pursuant to Section 15-262(b)(2), require
23the following conditions to be met:
24 (1) that a notarized application for the exemption,
25 signed by both the owner and the lessee of the property,
26 must be submitted each year during the application period

SB2084- 90 -LRB100 08061 HLH 18146 b
1 in effect for the county in which the property is located;
2 (2) that a copy of the lease must be filed with the
3 Chief County Assessment Officer by the owner of the
4 property at the time the notarized application is
5 submitted;
6 (3) that the lease must expressly state that the lessee
7 is liable for the payment of property taxes; and
8 (4) that the lease must include the following language
9 in substantially the following form: "Lessee shall be
10 liable for the payment of real estate taxes with respect to
11 the residence in accordance with the terms and conditions
12 of Section 15-262(b)(2) of the Property Tax Code (35 ILCS
13 200/15-262(b)(2)). The permanent real estate index number
14 for the premises is (insert number), and, according to the
15 most recent property tax bill, the current amount of real
16 estate taxes associated with the premises is (insert
17 amount) per year. The parties agree that the monthly rent
18 set forth above shall be increased or decreased pro rata
19 (effective January 1 of each calendar year) to reflect any
20 increase or decrease in real estate taxes. Lessee shall be
21 deemed to be satisfying Lessee's liability for the above
22 mentioned real estate taxes with the monthly rent payments
23 as set forth above (or increased or decreased as set forth
24 herein).".
25 In addition, if there is a change in lessee, or if the
26 lessee vacates the property, then the Chief County

SB2084- 91 -LRB100 08061 HLH 18146 b
1 Assessment Officer may require the owner of the property to
2 notify the Chief County Assessment Officer of that change.
3 This subsection (f) does not apply to leasehold interests
4 in property owned by a municipality.
5 (g) When a homestead exemption has been granted under this
6Section and the person qualifying subsequently becomes a
7resident of a state licensed facility or veterans care
8facility, the exemption shall continue so long as the residence
9continues to be occupied by the qualifying person's spouse, or
10if the residence remains unoccupied but is still owned by the
11person qualified for the homestead exemption.
12 (h) Any taxpayer whose application for a homestead
13exemption is denied by the Chief County Assessment Officer may
14appeal that denial to the county Board of Review. The decision
15of the Board of Review shall be final.
16 (i) Notwithstanding any other provision, if a property
17transfers or otherwise ceases to be homestead property after
18the first date of eligibility within a taxable year, the
19exemption shall remain with the property until the end of that
20taxable year.
21 (j) Notwithstanding Sections 6 and 8 of the State Mandates
22Act, no reimbursement by the State is required for the
23implementation of any mandate created by homestead exemptions
24under this Division.
25 (35 ILCS 200/15-265 new)

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1 Sec. 15-265. Veterans with disabilities adapted housing
2homestead exemption.
3 (a) Definitions. In addition to the definitions found in
4Section 15-262:
5 "Veteran with a disability" means a person who has served
6in the Armed Forces of the United States and whose disability
7is of such a nature that the Federal Government has authorized
8payment for purchase or construction of Specially Adapted
9Housing as set forth in the United States Code, Title 38,
10Chapter 21, Section 2101.
11 "Unmarried surviving spouse" means the surviving spouse of
12the veteran at any time after the death of the veteran during
13which such surviving spouse is not married.
14 "Charitable organization" means any benevolent,
15philanthropic, patriotic, or eleemosynary entity that solicits
16and collects funds for charitable purposes and includes each
17local, county, or area division of that charitable
18organization.
19 (b) Eligibility. The homestead property must be occupied by
20a homestead owner who is a veteran with a disability, or the
21spouse or unmarried surviving spouse of the veteran.
22 The exemption applies to housing where Federal funds have
23been used to purchase or construct special adaptations to suit
24the veteran's disability.
25 The exemption also applies to housing that is specially
26adapted to suit the veteran's disability, and purchased

SB2084- 93 -LRB100 08061 HLH 18146 b
1entirely or in part by the proceeds of a sale, casualty loss
2reimbursement, or other transfer of a home for which the
3Federal Government had previously authorized payment for
4purchase or construction as Specially Adapted Housing.
5 However, the entire proceeds of the sale, casualty loss
6reimbursement, or other transfer of that housing shall be
7applied to the acquisition of subsequent specially adapted
8housing to the extent that the proceeds equal the purchase
9price of the subsequently acquired housing.
10 The exemption also applies to housing that is specifically
11constructed or adapted to suit a qualifying veteran's
12disability if the housing or adaptations are donated by a
13charitable organization, the veteran has been approved to
14receive funds for the purchase or construction of Specially
15Adapted Housing under Title 38, Chapter 21, Section 2101 of the
16United States Code, and the home has been inspected and
17certified by a licensed home inspector to be in compliance with
18applicable standards set forth in U.S. Department of Veterans
19Affairs, Veterans Benefits Administration Pamphlet 26-13
20Handbook for Design of Specially Adapted Housing.
21 (c) Amount. Eligible homestead property up to an equalized
22assessed value of $100,000 is exempt.
23 (d) Additional provisions. This exemption must be
24reestablished on an annual basis by certification from the
25Illinois Department of Veterans' Affairs to the Department,
26which shall forward a copy of the certification to local

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1assessing officials.
2 A taxpayer who claims an exemption under Section 15-268 or
315-269 may not claim an exemption under this Section.
4 (35 ILCS 200/15-267 new)
5 Sec. 15-267. Returning Veterans' Homestead Exemption.
6 (a) Definitions. In addition to the definitions found in
7Section 15-262, "veteran" means an Illinois resident who has
8served as a member of the United States Armed Forces, a member
9of the Illinois National Guard, or a member of the United
10States Reserve Forces.
11 (b) Eligibility. The homestead property must be occupied by
12a homestead owner who is a veteran returning from an armed
13conflict involving the armed forces of the United States.
14 (c) Amount. The reduction is $5,000 in equalized assessed
15value for the taxable year in which the veteran returns from
16active duty in an armed conflict involving the armed forces of
17the United States; however, if the veteran first acquires his
18or her principal residence during the taxable year in which he
19or she returns, but after January 1 of that year, and if the
20property is owned and occupied by the veteran as a principal
21residence on January 1 of the next taxable year, he or she may
22apply the exemption for the next taxable year, and only the
23next taxable year, after he or she returns. The reduction shall
24also be allowed for the taxable year after the taxable year in
25which the veteran returns from active duty in an armed conflict

SB2084- 95 -LRB100 08061 HLH 18146 b
1involving the armed forces of the United States. For land
2improved with an apartment building owned and operated as a
3cooperative, the maximum reduction from the value of the
4property, as equalized by the Department, must be multiplied by
5the number of apartments or units occupied by a veteran
6returning from an armed conflict involving the armed forces of
7the United States who is liable, by contract with the owner or
8owners of record, for paying property taxes on the property and
9is an owner of record of a legal or equitable interest in the
10cooperative apartment building, other than a leasehold
11interest.
12 (d) Additional Provisions. The exemption under this
13Section is in addition to any other homestead exemption
14provided in this Article 15.
15 (35 ILCS 200/15-268 new)
16 Sec. 15-268. Homestead Exemption for persons with
17disabilities.
18 (a) Definitions. In addition to the definitions found in
19Section 15-262, "person with a disability" means a person
20unable to engage in any substantial gainful activity by reason
21of a medically determinable physical or mental impairment which
22can be expected to result in death or has lasted or can be
23expected to last for a continuous period of not less than 12
24months.
25 (b) Eligibility. An annual homestead exemption is granted

SB2084- 96 -LRB100 08061 HLH 18146 b
1to homestead property occupied by a homestead owner who is also
2a person with a disability. A person who has a disability
3during the taxable year is eligible to receive this homestead
4exemption during that taxable year.
5 (c) Amount. The annual exemption amount is $2,000 in
6equalized assessed value, to be deducted from the property's
7value as equalized or assessed by the Department; except that
8for land improved with (i) an apartment building owned and
9operated as a cooperative or (ii) a life care facility that is
10considered to be a cooperative, the maximum reduction from the
11value of the property, as equalized or assessed by the
12Department, shall be multiplied by the number of apartments or
13units occupied by a disabled person.
14 (d) Additional provisions.
15 (1) A person with a disability filing claims under this
16 Act shall submit proof of disability in such form and
17 manner as the Department shall by rule and regulation
18 prescribe. Any one or more of the following shall
19 constitute proof of disability for purposes of this Act:
20 (A) Proof that a claimant is eligible to receive
21 disability benefits under the Federal Social Security
22 Act; or
23 (B) Issuance of an Illinois Person with a
24 Disability Identification Card stating that the
25 claimant is under a Class 2 or 2A disability, as
26 defined in Section 4A of the Illinois Identification

SB2084- 97 -LRB100 08061 HLH 18146 b
1 Card Act; or
2 (C) A person with a disability not covered under
3 the Federal Social Security Act and not presenting an
4 Illinois Person with a Disability Identification Card
5 stating that the claimant is under a Class 2 disability
6 shall be examined by a physician licensed to practice
7 in the state of Illinois, and his status as a person
8 with a disability determined using the same standards
9 as used by the Social Security Administration. The
10 costs of any required examination shall be borne by the
11 claimant.
12 (e) A taxpayer who claims an exemption under Section 15-265
13or 15-269 may not claim an exemption under this Section.
14 (35 ILCS 200/15-269 new)
15 Sec. 15-269. Homestead exemption for veterans with
16disabilities.
17 (a) Definitions. In addition to the definitions found in
18Section 15-262:
19 "Qualified residence" means homestead property, but
20 less any portion of that property that is used for
21 commercial purposes, with an equalized assessed value of
22 less than $250,000. Property rented for more than 6 months
23 is presumed to be used for commercial purposes.
24 "Veteran" means an Illinois resident who has served as
25 a member of the United States Armed Forces on active duty

SB2084- 98 -LRB100 08061 HLH 18146 b
1 or State active duty, a member of the Illinois National
2 Guard, or a member of the United States Reserve Forces and
3 who has received an honorable discharge.
4 (b) Eligibility. An annual homestead exemption, limited to
5the amounts set forth in subsection (c), is granted for
6homestead property that is used as a qualified residence by a
7homestead owner who is a veteran with a disability.
8 (c) Amount. The amount of the exemption under this Section
9is as follows:
10 (1) if the veteran has a service-connected disability
11 of 30% or more but less than 50%, as certified by the
12 United States Department of Veterans Affairs, then the
13 annual exemption is $2,500 of equalized assessed value;
14 (2) if the veteran has a service-connected disability
15 of 50% or more but less than 70%, as certified by the
16 United States Department of Veterans Affairs, then the
17 annual exemption is $5,000 of equalized assessed value; and
18 (3) if the veteran has a service connected disability
19 of 70% or more, as certified by the United States
20 Department of Veterans Affairs, then the property is exempt
21 from taxation under this Code.
22 (d) Additional provisions.
23 (1) The tax exemption under this Section carries over
24 to the benefit of the veteran's surviving spouse as long as
25 the spouse holds the legal or beneficial title to the
26 homestead, permanently resides thereon, and does not

SB2084- 99 -LRB100 08061 HLH 18146 b
1 remarry. If the surviving spouse sells the property, an
2 exemption not to exceed the amount granted from the most
3 recent ad valorem tax roll may be transferred to his or her
4 new residence as long as it is used as his or her primary
5 residence and he or she does not remarry.
6 (2) A taxpayer who claims an exemption under Section
7 15-265 or 15-268 may not claim an exemption under this
8 Section.
9 (3) Each taxpayer who has been granted an exemption
10 under this Section must reapply on an annual basis.
11 Application must be made during the application period in
12 effect for the county of his or her residence.
13 (35 ILCS 200/15-270 new)
14 Sec. 15-270. Senior Citizens Homestead Exemption.
15 (a) Definitions. The definitions found in Section 15-262
16shall apply to this Section.
17 (b) Eligibility. An annual homestead exemption limited,
18except as described here with relation to cooperatives or life
19care facilities, to a maximum reduction set forth below from
20the property's value, as equalized or assessed by the
21Department, is granted for homestead property that is occupied
22by a homestead owner who will be 65 years of age or older by
23December 31 of the taxable year.
24 (c) Amount.
25 (1) The maximum reduction is $5,000 of equalized

SB2084- 100 -LRB100 08061 HLH 18146 b
1 assessed value.
2 (2) For land improved with an apartment building owned
3 and operated as a cooperative, the maximum reduction from
4 the value of the property, as equalized by the Department,
5 (3) Property that is first occupied as a residence
6 after January 1 of any assessment year by a person who is
7 eligible for the homestead exemption under this Section
8 must be granted a pro-rata exemption for the assessment
9 year. The amount of the pro-rata exemption is the exemption
10 allowed in the county under this Section divided by 365 and
11 multiplied by the number of days during the assessment year
12 the property is occupied as a residence by a person
13 eligible for the exemption under this Section. The Chief
14 County Assessment Officer must adopt reasonable procedures
15 to establish eligibility for this pro-rata exemption.
16 (d) Additional provisions. The Chief County Assessment
17Officer shall notify each person who qualifies for an exemption
18under this Section that the person may also qualify for
19deferral of real estate taxes under the Senior Citizens Real
20Estate Tax Deferral Act. The notice shall set forth the
21qualifications needed for deferral of real estate taxes, the
22address and telephone number of county collector, and a
23statement that applications for deferral of real estate taxes
24may be obtained from the county collector.
25 (35 ILCS 200/15-272 new)

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1 Sec. 15-272. Senior Citizens Assessment Freeze Homestead
2Exemption.
3 (a) Definitions. In addition to the definitions found in
4Section 15-262:
5 "Applicant" means an individual who has filed an
6 application under this Section.
7 "Base amount" means the base year equalized assessed
8 value of the residence plus the first year's equalized
9 assessed value of any added improvements which increased
10 the assessed value of the residence after the base year.
11 "Base year" means the taxable year prior to the taxable
12 year for which the applicant first qualifies and applies
13 for the exemption provided that in the prior taxable year
14 the property was improved with a permanent structure that
15 was occupied as a residence by the applicant who was liable
16 for paying real property taxes on the property and who was
17 either (i) an owner of record of the property or had legal
18 or equitable interest in the property as evidenced by a
19 written instrument or (ii) had a legal or equitable
20 interest as a lessee in the parcel of property that was
21 single family residence. If in any subsequent taxable year
22 for which the applicant applies and qualifies for the
23 exemption the equalized assessed value of the residence is
24 less than the equalized assessed value in the existing base
25 year (provided that such equalized assessed value is not
26 based on an assessed value that results from a temporary

SB2084- 102 -LRB100 08061 HLH 18146 b
1 irregularity in the property that reduces the assessed
2 value for one or more taxable years), then that subsequent
3 taxable year shall become the base year until a new base
4 year is established under the terms of this paragraph. For
5 taxable year 1999 only, the Chief County Assessment Officer
6 shall review (i) all taxable years for which the applicant
7 applied and qualified for the exemption and (ii) the
8 existing base year. The assessment officer shall select as
9 the new base year the year with the lowest equalized
10 assessed value. An equalized assessed value that is based
11 on an assessed value that results from a temporary
12 irregularity in the property that reduces the assessed
13 value for one or more taxable years shall not be considered
14 the lowest equalized assessed value. The selected year
15 shall be the base year for taxable year 1999 and thereafter
16 until a new base year is established under the terms of
17 this paragraph.
18 "Household" means the applicant, the spouse of the
19 applicant, and all persons using the residence of the
20 applicant as their principal place of residence.
21 "Household income" means the combined income of the
22 members of a household for the calendar year preceding the
23 taxable year.
24 "Income" has the same meaning as provided in Section
25 3.07 of the Senior Citizens and Persons with Disabilities
26 Property Tax Relief Act, except that, beginning in

SB2084- 103 -LRB100 08061 HLH 18146 b
1 assessment year 2001, "income" does not include veteran's
2 benefits.
3 "Internal Revenue Code of 1986" means the United States
4 Internal Revenue Code of 1986 or any successor law or laws
5 relating to federal income taxes in effect for the year
6 preceding the taxable year.
7 "Maximum income limitation" means $55,000.
8 "Residence" means the principal dwelling place and
9 appurtenant structures used for residential purposes in
10 this State occupied on January 1 of the taxable year by a
11 household and so much of the surrounding land, constituting
12 the parcel upon which the dwelling place is situated, as is
13 used for residential purposes. If the Chief County
14 Assessment Officer has established a specific legal
15 description for a portion of property constituting the
16 residence, then that portion of property shall be deemed
17 the residence for the purposes of this Section.
18 "Taxable year" means the calendar year during which ad
19 valorem property taxes payable in the next succeeding year
20 are levied.
21 (b) Eligibility. A senior citizens assessment freeze
22homestead exemption is granted for homestead property that is
23occupied by a homestead owner who (i) is 65 years of age or
24older by December 31 of the taxable year, and (ii) has a
25household income that does not exceed the maximum income
26limitation.

SB2084- 104 -LRB100 08061 HLH 18146 b
1 (c) Amount.
2 (1) The amount of the exemption for all taxable years
3 is the equalized assessed value of the residence in the
4 taxable year for which application is made minus the base
5 amount.
6 (2) When the applicant is a surviving spouse of an
7 applicant for a prior year for the same residence for which
8 an exemption under this Section has been granted, the base
9 year and base amount for that residence are the same as for
10 the applicant for the prior year.
11 (3) Each year at the time the assessment books are
12 certified to the County Clerk, the Board of Review shall
13 give to the County Clerk a list of the assessed values of
14 improvements on each parcel qualifying for this exemption
15 that were added after the base year for this parcel and
16 that increased the assessed value of the property.
17 (4) In the case of land improved with an apartment
18 building owned and operated as a cooperative or a building
19 that is a life care facility that qualifies as a
20 cooperative, the maximum reduction from the equalized
21 assessed value of the property is limited to the sum of the
22 reductions calculated for each unit occupied as a residence
23 by a person or persons (i) 65 years of age or older, (ii)
24 with a household income that does not exceed the maximum
25 income limitation, (iii) who is liable, by contract with
26 the owner or owners of record, for paying real property

SB2084- 105 -LRB100 08061 HLH 18146 b
1 taxes on the property, and (iv) who is an owner of record
2 of a legal or equitable interest in the cooperative
3 apartment building, other than a leasehold interest.
4 (d) Additional provisions.
5 (1) When an individual dies who would have qualified
6 for an exemption under this Section, and the surviving
7 spouse does not independently qualify for this exemption
8 because of age, the exemption under this Section shall be
9 granted to the surviving spouse for the taxable year
10 preceding and the taxable year of the death, provided that,
11 except for age, the surviving spouse meets all other
12 qualifications for the granting of this exemption for those
13 years.
14 (2) When married persons maintain separate residences,
15 the exemption provided for in this Section may be claimed
16 by only one of such persons and for only one residence.
17 (3) To receive the exemption, a person shall submit an
18 application by July 1 of each taxable year to the Chief
19 County Assessment Officer of the county in which the
20 property is located.
21 (4) A county may, by ordinance, establish a date for
22 submission of applications that is different than July 1.
23 (5) The applicant shall submit with the application an
24 affidavit of the applicant's total household income, age,
25 marital status (and if married the name and address of the
26 applicant's spouse, if known), and principal dwelling

SB2084- 106 -LRB100 08061 HLH 18146 b
1 place of members of the household on January 1 of the
2 taxable year.
3 (6) The Department shall establish, by rule, a method
4 for verifying the accuracy of affidavits filed by
5 applicants under this Section, and the Chief County
6 Assessment Officer may conduct audits of any taxpayer
7 claiming an exemption under this Section to verify that the
8 taxpayer is eligible to receive the exemption.
9 (7) Each application shall contain or be verified by a
10 notarized declaration that it is made under the penalties
11 of perjury. A taxpayer's signing a fraudulent application
12 under this Act is perjury, as defined in Section 32-2 of
13 the Criminal Code of 2012.
14 (8) The applications shall be clearly marked as
15 applications for the Senior Citizens Assessment Freeze
16 Homestead Exemption and must contain a notice that any
17 taxpayer who receives the exemption is subject to an audit
18 by the Chief County Assessment Officer.
19 (9) Except as provided in this Section, all information
20 received by the Chief County Assessment Officer or the
21 Department from applications filed under this Section, or
22 from any investigation conducted under the provisions of
23 this Section, shall be confidential, except for official
24 purposes or pursuant to official procedures for collection
25 of any State or local tax or enforcement of any civil or
26 criminal penalty or sanction imposed by this Act or by any

SB2084- 107 -LRB100 08061 HLH 18146 b
1 statute or ordinance imposing a State or local tax. Any
2 person who divulges any such information in any manner,
3 except in accordance with a proper judicial order, is
4 guilty of a Class A misdemeanor.
5 Nothing contained in this Section shall prevent the
6 Director or Chief County Assessment Officer from
7 publishing or making available reasonable statistics
8 concerning the operation of the exemption contained in this
9 Section in which the contents of claims are grouped into
10 aggregates in such a way that information contained in any
11 individual claim shall not be disclosed.
12 (10) Each Chief County Assessment Officer shall
13 annually publish a notice of availability of the exemption
14 provided under this Section. The notice shall be published
15 at least 60 days but no more than 75 days prior to the date
16 on which the application must be submitted to the Chief
17 County Assessment Officer of the county in which the
18 property is located. The notice shall appear in a newspaper
19 of general circulation in the county.
20 (35 ILCS 200/15-273 new)
21 Sec. 15-273. Natural Disaster Homestead Exemption.
22 (a) Definitions. In addition to the definitions found in
23Section 15-262:
24 "Base amount" means the base year equalized assessed
25 value of the residence.

SB2084- 108 -LRB100 08061 HLH 18146 b
1 "Base year" means the taxable year prior to the taxable
2 year in which the natural disaster occurred.
3 "Natural disaster" means an occurrence of widespread
4 or severe damage or loss of property resulting from any
5 catastrophic cause including but not limited to fire,
6 flood, earthquake, wind, storm, or extended period of
7 severe inclement weather. In the case of a residential
8 structure affected by flooding, the structure shall not be
9 eligible for this homestead improvement exemption unless
10 it is located within a local jurisdiction which is
11 participating in the National Flood Insurance Program. A
12 proclamation of disaster by the President of the United
13 States or Governor of the State of Illinois is not a
14 prerequisite to the classification of an occurrence as a
15 natural disaster under this Section.
16 (b) Eligibility. A homestead exemption shall be granted by
17the Chief County Assessment Officer for homestead properties
18containing a residential structure that has been rebuilt
19following a natural disaster occurring in taxable year 2012 or
20any taxable year thereafter.
21 To be eligible for an exemption under this Section: (i) the
22residential structure must be rebuilt within 2 years after the
23date of the natural disaster; and (ii) the square footage of
24the rebuilt residential structure may not be more than 110% of
25the square footage of the original residential structure as it
26existed immediately prior to the natural disaster. The

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1taxpayer's initial application for an exemption under this
2Section must be made no later than the first taxable year after
3the residential structure is rebuilt. The exemption shall
4continue at the same annual amount until the taxable year in
5which the property is sold or transferred.
6 (c) Amount. The amount of the exemption is the equalized
7assessed value of the residence in the first taxable year for
8which the taxpayer applies for an exemption under this Section
9minus the base amount.
10 (d) Additional provisions.
11 (1) To receive the exemption, the taxpayer shall submit
12 an application to the Chief County Assessment Officer of
13 the county in which the property is located by July 1 of
14 each taxable year. A county may, by resolution, establish a
15 date for submission of applications that is different than
16 July 1. The applications shall be clearly marked as
17 applications for the Natural Disaster Homestead Exemption.
18 (2) Property is not eligible for an exemption under
19 this Section and Section 15-280 for the same natural
20 disaster or catastrophic event. The property may, however,
21 remain eligible for an additional exemption under Section
22 15-280 for any separate event occurring after the property
23 qualified for an exemption under this Section.
24 (3) The exemption under this Section carries over to
25 the benefit of the surviving spouse as long as the spouse
26 holds the legal or beneficial title to the homestead and

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1 permanently resides thereon.
2 (35 ILCS 200/15-275 new)
3 Sec. 15-275. General homestead exemption.
4 (a) Definitions. The definitions found in Section 15-262
5are applicable to this Section.
6 (b) Eligibility. Homestead property occupied by a
7homestead owner is entitled to an annual homestead exemption
8limited, except as described here with relation to
9cooperatives, to a reduction in the equalized assessed value of
10homestead property equal to the increase in equalized assessed
11value for the current assessment year above the equalized
12assessed value of the property for 1977, up to the maximum
13reduction set forth below. If however, the 1977 equalized
14assessed value upon which taxes were paid is subsequently
15determined by local assessing officials, the Property Tax
16Appeal Board, or a court to have been excessive, the equalized
17assessed value which should have been placed on the property
18for 1977 shall be used to determine the amount of the
19exemption.
20 (c) Amount.
21 (1) The maximum reduction is $6,000 of equalized
22 assessed value.
23 (2) If, based on the most recent assessment, the
24 equalized assessed value of the homestead property for the
25 current assessment year is greater than the equalized

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1 assessed value of the property for 1977, the owner of the
2 property shall automatically receive the exemption granted
3 under this Section in an amount equal to the increase over
4 the 1977 assessment up to the maximum reduction set forth
5 in this Section.
6 (d) Additional provisions.
7 (1) If in any assessment year homestead property has a
8 pro-rata valuation under Section 9-180 resulting in an
9 increase in the assessed valuation, a reduction in
10 equalized assessed valuation equal to the increase in
11 equalized assessed value of the property for the year of
12 the pro-rata valuation above the equalized assessed value
13 of the property for 1977 shall be applied to the property
14 on a proportionate basis for the period the property
15 qualified as homestead property during the assessment
16 year. The maximum proportionate homestead exemption shall
17 not exceed the maximum homestead exemption allowed in the
18 county under this Section divided by 365 and multiplied by
19 the number of days the property qualified as homestead
20 property.
21 (2) Where married persons maintain and reside in
22 separate residences qualifying as homestead property, each
23 residence shall receive 50% of the total reduction in
24 equalized assessed valuation provided by this Section.
25 (35 ILCS 200/15-280 new)

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1 Sec. 15-280. Homestead improvement exemption.
2 (a) Definitions. In addition to the definitions found in
3Section 15-262, a "catastrophic event" may include an
4occurrence of widespread or severe damage or loss of property
5resulting from any catastrophic cause including but not limited
6to fire, including arson (provided the fire was not caused by
7the willful action of an owner or resident of the property),
8flood, earthquake, wind, storm, explosion, or extended periods
9of severe inclement weather. In the case of a residential
10structure affected by flooding, the structure shall not be
11eligible for this homestead improvement exemption unless it is
12located within a local jurisdiction which is participating in
13the National Flood Insurance Program. A proclamation of
14disaster by the President of the United States or Governor of
15the State of Illinois is not a prerequisite to the
16classification of an occurrence as a catastrophic event under
17this Section.
18 (b) Eligibility. Homestead properties that have been
19improved and residential structures on homestead property that
20have been rebuilt following a catastrophic event are entitled
21to a homestead improvement exemption, when that property is
22owned by a homestead owner and used exclusively for a
23residential purpose and upon demonstration that a proposed
24increase in assessed value is attributable solely to a new
25improvement of an existing structure or the rebuilding of a
26residential structure following a catastrophic event. To be

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1eligible for an exemption under this Section after a
2catastrophic event, the residential structure must be rebuilt
3within 2 years after the catastrophic event. The exemption for
4rebuilt structures under this Section applies to the increase
5in value of the rebuilt structure over the value of the
6structure before the catastrophic event. The amount of the
7exemption shall be limited to the fair cash value added by the
8new improvement or rebuilding and shall continue for 4 years
9from the date the improvement or rebuilding is completed and
10occupied.
11 (c) Amount. The exemption is limited to $25,000 of
12equalized assessed value.
13 (d) Additional Provisions. In in addition to the notice
14requirement under Section 12-30, a supervisor of assessments,
15county assessor, or township or multi-township assessor
16responsible for adding an assessable improvement to a
17residential property's assessment shall either notify a
18taxpayer whose assessment has been changed since the last
19preceding assessment that he or she may be eligible for the
20exemption provided under this Section or shall grant the
21exemption automatically.
22 Section 99. Effective date. This Act takes effect January
231, 2018.

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1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 200/9-275
4 35 ILCS 200/Art. 10 Div.
5 20 heading new
6 35 ILCS 200/10-800was 35 ILCS 200/15-174
7 35 ILCS 200/Art. 15 Div. 1
8 heading new
9 35 ILCS 200/15-13 new
10 35 ILCS 200/Art. 15 Div. 2
11 heading new
12 35 ILCS 200/15-163 new
13 35 ILCS 200/15-167
14 35 ILCS 200/15-168
15 35 ILCS 200/15-169
16 35 ILCS 200/15-170
17 35 ILCS 200/15-172
18 35 ILCS 200/15-173
19 35 ILCS 200/15-175
20 35 ILCS 200/15-176
21 35 ILCS 200/15-177
22 35 ILCS 200/15-180
23 35 ILCS 200/Art. 15 Div. 3
24 heading new
25 35 ILCS 200/15-261 new

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