Bill Text: IL SB2318 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that, beginning in taxable year 2024, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2023-03-10 - Rule 3-9(a) / Re-referred to Assignments [SB2318 Detail]
Download: Illinois-2023-SB2318-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||
5 | Section 15-172 as follows:
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6 | (35 ILCS 200/15-172)
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7 | Sec. 15-172. Low-Income Senior Citizens Assessment Freeze | |||||||||||||||||||
8 | Homestead Exemption.
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9 | (a) This Section may be cited as the Low-Income Senior | |||||||||||||||||||
10 | Citizens Assessment
Freeze Homestead Exemption.
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11 | (b) As used in this Section:
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12 | "Applicant" means an individual who has filed an | |||||||||||||||||||
13 | application under this
Section.
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14 | "Base amount" means the base year equalized assessed value | |||||||||||||||||||
15 | of the residence
plus the first year's equalized assessed | |||||||||||||||||||
16 | value of any added improvements which
increased the assessed | |||||||||||||||||||
17 | value of the residence after the base year.
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18 | "Base year" means the taxable year prior to the taxable | |||||||||||||||||||
19 | year for which the
applicant first qualifies and applies for | |||||||||||||||||||
20 | the exemption provided that in the
prior taxable year the | |||||||||||||||||||
21 | property was improved with a permanent structure that
was | |||||||||||||||||||
22 | occupied as a residence by the applicant who was liable for | |||||||||||||||||||
23 | paying real
property taxes on the property and who was either |
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1 | (i) an owner of record of the
property or had legal or | ||||||
2 | equitable interest in the property as evidenced by a
written | ||||||
3 | instrument or (ii) had a legal or equitable interest as a | ||||||
4 | lessee in the
parcel of property that was single family | ||||||
5 | residence.
If in any subsequent taxable year for which the | ||||||
6 | applicant applies and
qualifies for the exemption the | ||||||
7 | equalized assessed value of the residence is
less than the | ||||||
8 | equalized assessed value in the existing base year
(provided | ||||||
9 | that such equalized assessed value is not
based
on an
assessed | ||||||
10 | value that results from a temporary irregularity in the | ||||||
11 | property that
reduces the
assessed value for one or more | ||||||
12 | taxable years), then that
subsequent taxable year shall become | ||||||
13 | the base year until a new base year is
established under the | ||||||
14 | terms of this paragraph. For taxable year 1999 only, the
Chief | ||||||
15 | County Assessment Officer shall review (i) all taxable years | ||||||
16 | for which
the
applicant applied and qualified for the | ||||||
17 | exemption and (ii) the existing base
year.
The assessment | ||||||
18 | officer shall select as the new base year the year with the
| ||||||
19 | lowest equalized assessed value.
An equalized assessed value | ||||||
20 | that is based on an assessed value that results
from a
| ||||||
21 | temporary irregularity in the property that reduces the | ||||||
22 | assessed value for one
or more
taxable years shall not be | ||||||
23 | considered the lowest equalized assessed value.
The selected | ||||||
24 | year shall be the base year for
taxable year 1999 and | ||||||
25 | thereafter until a new base year is established under the
| ||||||
26 | terms of this paragraph.
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1 | "Chief County Assessment Officer" means the County | ||||||
2 | Assessor or Supervisor of
Assessments of the county in which | ||||||
3 | the property is located.
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4 | "Consumer Price Index-u" means means the index published | ||||||
5 | by the Bureau of Labor Statistics of the United States | ||||||
6 | Department of Labor that measures the average change in prices | ||||||
7 | of goods and services purchased by all urban consumers, United | ||||||
8 | States city average, all items, 1982-84=100. | ||||||
9 | "Equalized assessed value" means the assessed value as | ||||||
10 | equalized by the
Illinois Department of Revenue.
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11 | "Household" means the applicant, the spouse of the | ||||||
12 | applicant, and all persons
using the residence of the | ||||||
13 | applicant as their principal place of residence.
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14 | "Household income" means the combined income of the | ||||||
15 | members of a household
for the calendar year preceding the | ||||||
16 | taxable year.
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17 | "Income" has the same meaning as provided in Section 3.07 | ||||||
18 | of the Senior
Citizens and Persons with Disabilities Property | ||||||
19 | Tax Relief
Act, except that, beginning in assessment year | ||||||
20 | 2001, "income" does not
include veteran's benefits.
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21 | "Internal Revenue Code of 1986" means the United States | ||||||
22 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
23 | relating to federal income taxes in effect
for the year | ||||||
24 | preceding the taxable year.
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25 | "Life care facility that qualifies as a cooperative" means | ||||||
26 | a facility as
defined in Section 2 of the Life Care Facilities |
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1 | Act.
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2 | "Maximum income limitation" means: | ||||||
3 | (1) $35,000 prior
to taxable year 1999; | ||||||
4 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
5 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
6 | (4) $50,000 in taxable years 2006 and 2007; | ||||||
7 | (5) $55,000 in taxable years 2008 through 2016;
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8 | (6) for taxable year 2017, (i) $65,000 for qualified | ||||||
9 | property located in a county with 3,000,000 or more | ||||||
10 | inhabitants and (ii) $55,000 for qualified property | ||||||
11 | located in a county with fewer than 3,000,000 inhabitants; | ||||||
12 | and | ||||||
13 | (7) for taxable years 2018 through 2023 and | ||||||
14 | thereafter , $65,000 for all qualified property ; and . | ||||||
15 | (8) for taxable years 2024 and thereafter, the maximum | ||||||
16 | income limitation for the immediately preceding taxable | ||||||
17 | year, multiplied by one plus the percentage increase, if | ||||||
18 | any, in the Consumer Price Index-u for the 12-month period | ||||||
19 | ending in September of the calendar year immediately | ||||||
20 | preceding the taxable year for which the limitation is | ||||||
21 | calculated. | ||||||
22 | As an alternative income valuation, a homeowner who is | ||||||
23 | enrolled in any of the following programs may be presumed to | ||||||
24 | have household income that does not exceed the maximum income | ||||||
25 | limitation for that tax year as required by this Section: Aid | ||||||
26 | to the Aged, Blind or Disabled (AABD) Program or the |
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1 | Supplemental Nutrition Assistance Program (SNAP), both of | ||||||
2 | which are administered by the Department of Human Services; | ||||||
3 | the Low Income Home Energy Assistance Program (LIHEAP), which | ||||||
4 | is administered by the Department of Commerce and Economic | ||||||
5 | Opportunity; The Benefit Access program, which is administered | ||||||
6 | by the Department on Aging; and the Senior Citizens Real | ||||||
7 | Estate Tax Deferral Program. | ||||||
8 | A chief county assessment officer may indicate that he or | ||||||
9 | she has verified an applicant's income eligibility for this | ||||||
10 | exemption but may not report which program or programs, if | ||||||
11 | any, enroll the applicant. Release of personal information | ||||||
12 | submitted pursuant to this Section shall be deemed an | ||||||
13 | unwarranted invasion of personal privacy under the Freedom of | ||||||
14 | Information Act. | ||||||
15 | "Residence" means the principal dwelling place and | ||||||
16 | appurtenant structures
used for residential purposes in this | ||||||
17 | State occupied on January 1 of the
taxable year by a household | ||||||
18 | and so much of the surrounding land, constituting
the parcel | ||||||
19 | upon which the dwelling place is situated, as is used for
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20 | residential purposes. If the Chief County Assessment Officer | ||||||
21 | has established a
specific legal description for a portion of | ||||||
22 | property constituting the
residence, then that portion of | ||||||
23 | property shall be deemed the residence for the
purposes of | ||||||
24 | this Section.
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25 | "Taxable year" means the calendar year during which ad | ||||||
26 | valorem property taxes
payable in the next succeeding year are |
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1 | levied.
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2 | (c) Beginning in taxable year 1994, a low-income senior | ||||||
3 | citizens assessment freeze
homestead exemption is granted for | ||||||
4 | real property that is improved with a
permanent structure that | ||||||
5 | is occupied as a residence by an applicant who (i) is
65 years | ||||||
6 | of age or older during the taxable year, (ii) has a household | ||||||
7 | income that does not exceed the maximum income limitation, | ||||||
8 | (iii) is liable for paying real property taxes on
the
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9 | property, and (iv) is an owner of record of the property or has | ||||||
10 | a legal or
equitable interest in the property as evidenced by a | ||||||
11 | written instrument. This
homestead exemption shall also apply | ||||||
12 | to a leasehold interest in a parcel of
property improved with a | ||||||
13 | permanent structure that is a single family residence
that is | ||||||
14 | occupied as a residence by a person who (i) is 65 years of age | ||||||
15 | or older
during the taxable year, (ii) has a household income | ||||||
16 | that does not exceed the maximum income limitation,
(iii)
has | ||||||
17 | a legal or equitable ownership interest in the property as | ||||||
18 | lessee, and (iv)
is liable for the payment of real property | ||||||
19 | taxes on that property.
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20 | In counties of 3,000,000 or more inhabitants, the amount | ||||||
21 | of the exemption for all taxable years is the equalized | ||||||
22 | assessed value of the
residence in the taxable year for which | ||||||
23 | application is made minus the base
amount. In all other | ||||||
24 | counties, the amount of the exemption is as follows: (i) | ||||||
25 | through taxable year 2005 and for taxable year 2007 and | ||||||
26 | thereafter, the amount of this exemption shall be the |
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1 | equalized assessed value of the
residence in the taxable year | ||||||
2 | for which application is made minus the base
amount; and (ii) | ||||||
3 | for
taxable year 2006, the amount of the exemption is as | ||||||
4 | follows:
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5 | (1) For an applicant who has a household income of | ||||||
6 | $45,000 or less, the amount of the exemption is the | ||||||
7 | equalized assessed value of the
residence in the taxable | ||||||
8 | year for which application is made minus the base
amount. | ||||||
9 | (2) For an applicant who has a household income | ||||||
10 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
11 | the exemption is (i) the equalized assessed value of the
| ||||||
12 | residence in the taxable year for which application is | ||||||
13 | made minus the base
amount (ii) multiplied by 0.8. | ||||||
14 | (3) For an applicant who has a household income | ||||||
15 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
16 | the exemption is (i) the equalized assessed value of the
| ||||||
17 | residence in the taxable year for which application is | ||||||
18 | made minus the base
amount (ii) multiplied by 0.6. | ||||||
19 | (4) For an applicant who has a household income | ||||||
20 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
21 | the exemption is (i) the equalized assessed value of the
| ||||||
22 | residence in the taxable year for which application is | ||||||
23 | made minus the base
amount (ii) multiplied by 0.4. | ||||||
24 | (5) For an applicant who has a household income | ||||||
25 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
26 | the exemption is (i) the equalized assessed value of the
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1 | residence in the taxable year for which application is | ||||||
2 | made minus the base
amount (ii) multiplied by 0.2.
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3 | When the applicant is a surviving spouse of an applicant | ||||||
4 | for a prior year for
the same residence for which an exemption | ||||||
5 | under this Section has been granted,
the base year and base | ||||||
6 | amount for that residence are the same as for the
applicant for | ||||||
7 | the prior year.
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8 | Each year at the time the assessment books are certified | ||||||
9 | to the County Clerk,
the Board of Review or Board of Appeals | ||||||
10 | shall give to the County Clerk a list
of the assessed values of | ||||||
11 | improvements on each parcel qualifying for this
exemption that | ||||||
12 | were added after the base year for this parcel and that
| ||||||
13 | increased the assessed value of the property.
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14 | In the case of land improved with an apartment building | ||||||
15 | owned and operated as
a cooperative or a building that is a | ||||||
16 | life care facility that qualifies as a
cooperative, the | ||||||
17 | maximum reduction from the equalized assessed value of the
| ||||||
18 | property is limited to the sum of the reductions calculated | ||||||
19 | for each unit
occupied as a residence by a person or persons | ||||||
20 | (i) 65 years of age or older, (ii) with a
household income that | ||||||
21 | does not exceed the maximum income limitation, (iii) who is | ||||||
22 | liable, by contract with the
owner
or owners of record, for | ||||||
23 | paying real property taxes on the property, and (iv) who is
an | ||||||
24 | owner of record of a legal or equitable interest in the | ||||||
25 | cooperative
apartment building, other than a leasehold | ||||||
26 | interest. In the instance of a
cooperative where a homestead |
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1 | exemption has been granted under this Section,
the cooperative | ||||||
2 | association or its management firm shall credit the savings
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3 | resulting from that exemption only to the apportioned tax | ||||||
4 | liability of the
owner who qualified for the exemption. Any | ||||||
5 | person who willfully refuses to
credit that savings to an | ||||||
6 | owner who qualifies for the exemption is guilty of a
Class B | ||||||
7 | misdemeanor.
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8 | When a homestead exemption has been granted under this | ||||||
9 | Section and an
applicant then becomes a resident of a facility | ||||||
10 | licensed under the Assisted Living and Shared Housing Act, the | ||||||
11 | Nursing Home
Care Act, the Specialized Mental Health | ||||||
12 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
13 | the MC/DD Act, the exemption shall be granted in subsequent | ||||||
14 | years so long as the
residence (i) continues to be occupied by | ||||||
15 | the qualified applicant's spouse or
(ii) if remaining | ||||||
16 | unoccupied, is still owned by the qualified applicant for the
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17 | homestead exemption.
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18 | Beginning January 1, 1997, when an individual dies who | ||||||
19 | would have qualified
for an exemption under this Section, and | ||||||
20 | the surviving spouse does not
independently qualify for this | ||||||
21 | exemption because of age, the exemption under
this Section | ||||||
22 | shall be granted to the surviving spouse for the taxable year
| ||||||
23 | preceding and the taxable
year of the death, provided that, | ||||||
24 | except for age, the surviving spouse meets
all
other | ||||||
25 | qualifications for the granting of this exemption for those | ||||||
26 | years.
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1 | When married persons maintain separate residences, the | ||||||
2 | exemption provided for
in this Section may be claimed by only | ||||||
3 | one of such persons and for only one
residence.
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4 | For taxable year 1994 only, in counties having less than | ||||||
5 | 3,000,000
inhabitants, to receive the exemption, a person | ||||||
6 | shall submit an application by
February 15, 1995 to the Chief | ||||||
7 | County Assessment Officer
of the county in which the property | ||||||
8 | is located. In counties having 3,000,000
or more inhabitants, | ||||||
9 | for taxable year 1994 and all subsequent taxable years, to
| ||||||
10 | receive the exemption, a person
may submit an application to | ||||||
11 | the Chief County
Assessment Officer of the county in which the | ||||||
12 | property is located during such
period as may be specified by | ||||||
13 | the Chief County Assessment Officer. The Chief
County | ||||||
14 | Assessment Officer in counties of 3,000,000 or more | ||||||
15 | inhabitants shall
annually give notice of the application | ||||||
16 | period by mail or by publication. In
counties having less than | ||||||
17 | 3,000,000 inhabitants, beginning with taxable year
1995 and | ||||||
18 | thereafter, to receive the exemption, a person
shall
submit an
| ||||||
19 | application by July 1 of each taxable year to the Chief County | ||||||
20 | Assessment
Officer of the county in which the property is | ||||||
21 | located. A county may, by
ordinance, establish a date for | ||||||
22 | submission of applications that is
different than
July 1.
The | ||||||
23 | applicant shall submit with the
application an affidavit of | ||||||
24 | the applicant's total household income, age,
marital status | ||||||
25 | (and if married the name and address of the applicant's | ||||||
26 | spouse,
if known), and principal dwelling place of members of |
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1 | the household on January
1 of the taxable year. The Department | ||||||
2 | shall establish, by rule, a method for
verifying the accuracy | ||||||
3 | of affidavits filed by applicants under this Section, and the | ||||||
4 | Chief County Assessment Officer may conduct audits of any | ||||||
5 | taxpayer claiming an exemption under this Section to verify | ||||||
6 | that the taxpayer is eligible to receive the exemption. Each | ||||||
7 | application shall contain or be verified by a written | ||||||
8 | declaration that it is made under the penalties of perjury. A | ||||||
9 | taxpayer's signing a fraudulent application under this Act is | ||||||
10 | perjury, as defined in Section 32-2 of the Criminal Code of | ||||||
11 | 2012.
The applications shall be clearly marked as applications | ||||||
12 | for the Low-Income Senior
Citizens Assessment Freeze Homestead | ||||||
13 | Exemption and must contain a notice that any taxpayer who | ||||||
14 | receives the exemption is subject to an audit by the Chief | ||||||
15 | County Assessment Officer.
| ||||||
16 | Notwithstanding any other provision to the contrary, in | ||||||
17 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
18 | applicant fails
to file the application required by this | ||||||
19 | Section in a timely manner and this
failure to file is due to a | ||||||
20 | mental or physical condition sufficiently severe so
as to | ||||||
21 | render the applicant incapable of filing the application in a | ||||||
22 | timely
manner, the Chief County Assessment Officer may extend | ||||||
23 | the filing deadline for
a period of 30 days after the applicant | ||||||
24 | regains the capability to file the
application, but in no case | ||||||
25 | may the filing deadline be extended beyond 3
months of the | ||||||
26 | original filing deadline. In order to receive the extension
|
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| |||||||
1 | provided in this paragraph, the applicant shall provide the | ||||||
2 | Chief County
Assessment Officer with a signed statement from | ||||||
3 | the applicant's physician, advanced practice registered nurse, | ||||||
4 | or physician assistant
stating the nature and extent of the | ||||||
5 | condition, that, in the
physician's, advanced practice | ||||||
6 | registered nurse's, or physician assistant's opinion, the | ||||||
7 | condition was so severe that it rendered the applicant
| ||||||
8 | incapable of filing the application in a timely manner, and | ||||||
9 | the date on which
the applicant regained the capability to | ||||||
10 | file the application.
| ||||||
11 | Beginning January 1, 1998, notwithstanding any other | ||||||
12 | provision to the
contrary, in counties having fewer than | ||||||
13 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
14 | application required by this Section in a timely manner and
| ||||||
15 | this failure to file is due to a mental or physical condition | ||||||
16 | sufficiently
severe so as to render the applicant incapable of | ||||||
17 | filing the application in a
timely manner, the Chief County | ||||||
18 | Assessment Officer may extend the filing
deadline for a period | ||||||
19 | of 3 months. In order to receive the extension provided
in this | ||||||
20 | paragraph, the applicant shall provide the Chief County | ||||||
21 | Assessment
Officer with a signed statement from the | ||||||
22 | applicant's physician, advanced practice registered nurse, or | ||||||
23 | physician assistant stating the
nature and extent of the | ||||||
24 | condition, and that, in the physician's, advanced practice | ||||||
25 | registered nurse's, or physician assistant's opinion, the
| ||||||
26 | condition was so severe that it rendered the applicant |
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| |||||||
1 | incapable of filing the
application in a timely manner.
| ||||||
2 | In counties having less than 3,000,000 inhabitants, if an | ||||||
3 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
4 | denial occurred due to an
error on the part of an assessment
| ||||||
5 | official, or his or her agent or employee, then beginning in | ||||||
6 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
7 | determining the amount of the exemption,
shall be 1993 rather | ||||||
8 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
9 | exemption shall also include an amount equal to (i) the amount | ||||||
10 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
11 | as a result of using
1994, rather than 1993, as the base year, | ||||||
12 | (ii) the amount of any exemption
denied to the applicant in | ||||||
13 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
14 | as the base year, and (iii) the amount of the exemption | ||||||
15 | erroneously
denied for taxable year 1994.
| ||||||
16 | For purposes of this Section, a person who will be 65 years | ||||||
17 | of age during the
current taxable year shall be eligible to | ||||||
18 | apply for the homestead exemption
during that taxable year. | ||||||
19 | Application shall be made during the application
period in | ||||||
20 | effect for the county of his or her residence.
| ||||||
21 | The Chief County Assessment Officer may determine the | ||||||
22 | eligibility of a life
care facility that qualifies as a | ||||||
23 | cooperative to receive the benefits
provided by this Section | ||||||
24 | by use of an affidavit, application, visual
inspection, | ||||||
25 | questionnaire, or other reasonable method in order to insure | ||||||
26 | that
the tax savings resulting from the exemption are credited |
| |||||||
| |||||||
1 | by the management
firm to the apportioned tax liability of | ||||||
2 | each qualifying resident. The Chief
County Assessment Officer | ||||||
3 | may request reasonable proof that the management firm
has so | ||||||
4 | credited that exemption.
| ||||||
5 | Except as provided in this Section, all information | ||||||
6 | received by the chief
county assessment officer or the | ||||||
7 | Department from applications filed under this
Section, or from | ||||||
8 | any investigation conducted under the provisions of this
| ||||||
9 | Section, shall be confidential, except for official purposes | ||||||
10 | or
pursuant to official procedures for collection of any State | ||||||
11 | or local tax or
enforcement of any civil or criminal penalty or | ||||||
12 | sanction imposed by this Act or
by any statute or ordinance | ||||||
13 | imposing a State or local tax. Any person who
divulges any such | ||||||
14 | information in any manner, except in accordance with a proper
| ||||||
15 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
16 | Nothing contained in this Section shall prevent the | ||||||
17 | Director or chief county
assessment officer from publishing or | ||||||
18 | making available reasonable statistics
concerning the | ||||||
19 | operation of the exemption contained in this Section in which
| ||||||
20 | the contents of claims are grouped into aggregates in such a | ||||||
21 | way that
information contained in any individual claim shall | ||||||
22 | not be disclosed. | ||||||
23 | Notwithstanding any other provision of law, for taxable | ||||||
24 | year 2017 and thereafter, in counties of 3,000,000 or more | ||||||
25 | inhabitants, the amount of the exemption shall be the greater | ||||||
26 | of (i) the amount of the exemption otherwise calculated under |
| |||||||
| |||||||
1 | this Section or (ii) $2,000.
| ||||||
2 | (c-5) Notwithstanding any other provision of law, each | ||||||
3 | chief county assessment officer may approve this exemption for | ||||||
4 | the 2020 taxable year, without application, for any property | ||||||
5 | that was approved for this exemption for the 2019 taxable | ||||||
6 | year, provided that: | ||||||
7 | (1) the county board has declared a local disaster as | ||||||
8 | provided in the Illinois Emergency Management Agency Act | ||||||
9 | related to the COVID-19 public health emergency; | ||||||
10 | (2) the owner of record of the property as of January | ||||||
11 | 1, 2020 is the same as the owner of record of the property | ||||||
12 | as of January 1, 2019; | ||||||
13 | (3) the exemption for the 2019 taxable year has not | ||||||
14 | been determined to be an erroneous exemption as defined by | ||||||
15 | this Code; and | ||||||
16 | (4) the applicant for the 2019 taxable year has not | ||||||
17 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
18 | taxable years. | ||||||
19 | Nothing in this subsection shall preclude or impair the | ||||||
20 | authority of a chief county assessment officer to conduct | ||||||
21 | audits of any taxpayer claiming an exemption under this | ||||||
22 | Section to verify that the taxpayer is eligible to receive the | ||||||
23 | exemption as provided elsewhere in this Section. | ||||||
24 | (c-10) Notwithstanding any other provision of law, each | ||||||
25 | chief county assessment officer may approve this exemption for | ||||||
26 | the 2021 taxable year, without application, for any property |
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1 | that was approved for this exemption for the 2020 taxable | ||||||
2 | year, if: | ||||||
3 | (1) the county board has declared a local disaster as | ||||||
4 | provided in the Illinois Emergency Management Agency Act | ||||||
5 | related to the COVID-19 public health emergency; | ||||||
6 | (2) the owner of record of the property as of January | ||||||
7 | 1, 2021 is the same as the owner of record of the property | ||||||
8 | as of January 1, 2020; | ||||||
9 | (3) the exemption for the 2020 taxable year has not | ||||||
10 | been determined to be an erroneous exemption as defined by | ||||||
11 | this Code; and | ||||||
12 | (4) the taxpayer for the 2020 taxable year has not | ||||||
13 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
14 | taxable years. | ||||||
15 | Nothing in this subsection shall preclude or impair the | ||||||
16 | authority of a chief county assessment officer to conduct | ||||||
17 | audits of any taxpayer claiming an exemption under this | ||||||
18 | Section to verify that the taxpayer is eligible to receive the | ||||||
19 | exemption as provided elsewhere in this Section. | ||||||
20 | (d) Each Chief County Assessment Officer shall annually | ||||||
21 | publish a notice
of availability of the exemption provided | ||||||
22 | under this Section. The notice
shall be published at least 60 | ||||||
23 | days but no more than 75 days prior to the date
on which the | ||||||
24 | application must be submitted to the Chief County Assessment
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25 | Officer of the county in which the property is located. The | ||||||
26 | notice shall
appear in a newspaper of general circulation in |
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1 | the county.
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2 | Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
3 | Act, no reimbursement by the State is required for the | ||||||
4 | implementation of any mandate created by this Section.
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5 | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | ||||||
6 | 102-895, eff. 5-23-22.)
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7 | Section 99. Effective date. This Act takes effect upon | ||||||
8 | becoming law.
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