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1		AN ACT concerning revenue.
2		Be it enacted by the People of the State of Illinois,
3		represented in the General Assembly:
4		Section 5. The Property Tax Code is amended by changing
5		Sections 15-168, 15-169, 15-170, and 15-172 as follows:
6		(35 ILCS 200/15-168)
7		Sec. 15-168. Homestead exemption for persons with
8		disabilities.
9		(a) Beginning with taxable year 2007, an annual homestead
10		exemption is granted to persons with disabilities in the amount
11		of $2,000, except as provided in subsection (c), to be deducted
12		from the property's value as equalized or assessed by the
13		Department of Revenue. The person with a disability shall
14		receive the homestead exemption upon meeting the following
15		requirements:
16		(1) The property must be occupied as the primary
17		residence by the person with a disability.
18		(2) The person with a disability must be liable for
19		paying the real estate taxes on the property.
20		(3) The person with a disability must be an owner of
21		record of the property or have a legal or equitable
22		interest in the property as evidenced by a written
23		instrument. In the case of a leasehold interest in

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1		property, the lease must be for a single family residence.
2		A person who has a disability during the taxable year is
3		eligible to apply for this homestead exemption during that
4		taxable year. Application must be made during the application
5		period in effect for the county of residence. If a homestead
6		exemption has been granted under this Section and the person
7		awarded the exemption subsequently becomes a resident of a
8		facility licensed under the Nursing Home Care Act, the
9		Specialized Mental Health Rehabilitation Act of 2013, the ID/DD
10		Community Care Act, or the MC/DD Act, or becomes a resident of
11		a Supportive Living Program facility as certified by a
12		Supportive Living Program Certification by the Department of
13		Healthcare and Family Services, then the exemption shall
14		continue (i) so long as the residence continues to be occupied
15		by the qualifying person's spouse or (ii) if the residence
16		remains unoccupied but is still owned by the person qualified
17		for the homestead exemption.
18		(b) For the purposes of this Section, "person with a
19		disability" means a person unable to engage in any substantial
20		gainful activity by reason of a medically determinable physical
21		or mental impairment which can be expected to result in death
22		or has lasted or can be expected to last for a continuous
23		period of not less than 12 months. Persons with disabilities
24		filing claims under this Act shall submit proof of disability
25		in such form and manner as the Department shall by rule and
26		regulation prescribe. Proof that a claimant is eligible to

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

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

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1		to the taxpayer.
2		In counties with fewer than 3,000,000 inhabitants, the
3		chief county assessment officer shall provide to each person
4		granted a homestead exemption under this Section a form to
5		designate any other person to receive a duplicate of any notice
6		of delinquency in the payment of taxes assessed and levied
7		under this Code on the person's qualifying property. The
8		duplicate notice shall be in addition to the notice required to
9		be provided to the person receiving the exemption and shall be
10		given in the manner required by this Code. The person filing
11		the request for the duplicate notice shall pay an
12		administrative fee of $5 to the chief county assessment
13		officer. The assessment officer shall then file the executed
14		designation with the county collector, who shall issue the
15		duplicate notices as indicated by the designation. A
16		designation may be rescinded by the person with a disability in
17		the manner required by the chief county assessment officer.
18		(e) A taxpayer who claims an exemption under Section 15-165
19		or 15-169 may not claim an exemption under this Section.
20		(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
21		99-180, eff. 7-29-15; revised 10-20-15.)
22		(35 ILCS 200/15-169)
23		Sec. 15-169. Homestead exemption for veterans with
24		disabilities.
25		(a) Beginning with taxable year 2007, an annual homestead

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

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1		annual exemption is $5,000; and
2		(3) if the veteran has a service connected disability
3		of 70% or more, as certified by the United States
4		Department of Veterans Affairs, then the property is exempt
5		from taxation under this Code.
6		(b-5) If a homestead exemption is granted under this
7		Section and the person awarded the exemption subsequently
8		becomes a resident of a facility licensed under the Nursing
9		Home Care Act or a facility operated by the United States
10		Department of Veterans Affairs, or becomes a resident of a
11		Supportive Living Program facility as certified by a Supportive
12		Living Program Certification by the Department of Healthcare
13		and Family Services, then the exemption shall continue (i) so
14		long as the residence continues to be occupied by the
15		qualifying person's spouse or (ii) if the residence remains
16		unoccupied but is still owned by the person who qualified for
17		the homestead exemption.
18		(c) The tax exemption under this Section carries over to
19		the benefit of the veteran's surviving spouse as long as the
20		spouse holds the legal or beneficial title to the homestead,
21		permanently resides thereon, and does not remarry. If the
22		surviving spouse sells the property, an exemption not to exceed
23		the amount granted from the most recent ad valorem tax roll may
24		be transferred to his or her new residence as long as it is
25		used as his or her primary residence and he or she does not
26		remarry.

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1		(c-1) Beginning with taxable year 2015, nothing in this
2		Section shall require the veteran to have qualified for or
3		obtained the exemption before death if the veteran was killed
4		in the line of duty.
5		(d) The exemption under this Section applies for taxable
6		year 2007 and thereafter. A taxpayer who claims an exemption
7		under Section 15-165 or 15-168 may not claim an exemption under
8		this Section.
9		(e) Each taxpayer who has been granted an exemption under
10		this Section must reapply on an annual basis. Application must
11		be made during the application period in effect for the county
12		of his or her residence. The assessor or chief county
13		assessment officer may determine the eligibility of
14		residential property to receive the homestead exemption
15		provided by this Section by application, visual inspection,
16		questionnaire, or other reasonable methods. The determination
17		must be made in accordance with guidelines established by the
18		Department.
19		(f) For the purposes of this Section:
20		"Qualified residence" means real property, but less any
21		portion of that property that is used for commercial purposes,
22		with an equalized assessed value of less than $250,000 that is
23		the primary residence of a veteran with a disability. Property
24		rented for more than 6 months is presumed to be used for
25		commercial purposes.
26		"Veteran" means an Illinois resident who has served as a

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1		member of the United States Armed Forces on active duty or
2		State active duty, a member of the Illinois National Guard, or
3		a member of the United States Reserve Forces and who has
4		received an honorable discharge.
5		(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15;
6		99-375, eff. 8-17-15; revised 10-9-15.)
7		(35 ILCS 200/15-170)
8		Sec. 15-170. Senior Citizens Homestead Exemption. An
9		annual homestead exemption limited, except as described here
10		with relation to cooperatives or life care facilities, to a
11		maximum reduction set forth below from the property's value, as
12		equalized or assessed by the Department, is granted for
13		property that is occupied as a residence by a person 65 years
14		of age or older who is liable for paying real estate taxes on
15		the property and is an owner of record of the property or has a
16		legal or equitable interest therein as evidenced by a written
17		instrument, except for a leasehold interest, other than a
18		leasehold interest of land on which a single family residence
19		is located, which is occupied as a residence by a person 65
20		years or older who has an ownership interest therein, legal,
21		equitable or as a lessee, and on which he or she is liable for
22		the payment of property taxes. Before taxable year 2004, the
23		maximum reduction shall be $2,500 in counties with 3,000,000 or
24		more inhabitants and $2,000 in all other counties. For taxable
25		years 2004 through 2005, the maximum reduction shall be $3,000

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

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

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1		Beginning with assessment year 2003, for taxes payable in
2		2004, property that is first occupied as a residence after
3		January 1 of any assessment year by a person who is eligible
4		for the senior citizens homestead exemption under this Section
5		must be granted a pro-rata exemption for the assessment year.
6		The amount of the pro-rata exemption is the exemption allowed
7		in the county under this Section divided by 365 and multiplied
8		by the number of days during the assessment year the property
9		is occupied as a residence by a person eligible for the
10		exemption under this Section. The chief county assessment
11		officer must adopt reasonable procedures to establish
12		eligibility for this pro-rata exemption.
13		The assessor or chief county assessment officer may
14		determine the eligibility of a life care facility to receive
15		the benefits provided by this Section, by affidavit,
16		application, visual inspection, questionnaire or other
17		reasonable methods in order to insure that the tax savings
18		resulting from the exemption are credited by the management
19		firm to the apportioned tax liability of each qualifying
20		resident. The assessor may request reasonable proof that the
21		management firm has so credited the exemption.
22		The chief county assessment officer of each county with
23		less than 3,000,000 inhabitants shall provide to each person
24		allowed a homestead exemption under this Section a form to
25		designate any other person to receive a duplicate of any notice
26		of delinquency in the payment of taxes assessed and levied

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

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1		a person has been granted a homestead exemption under this
2		Section, the person qualifying need not reapply for the
3		exemption.
4		In counties with less than 3,000,000 inhabitants, if the
5		assessor or chief county assessment officer requires annual
6		application for verification of eligibility for an exemption
7		once granted under this Section, the application shall be
8		mailed to the taxpayer.
9		The assessor or chief county assessment officer shall
10		notify each person who qualifies for an exemption under this
11		Section that the person may also qualify for deferral of real
12		estate taxes under the Senior Citizens Real Estate Tax Deferral
13		Act. The notice shall set forth the qualifications needed for
14		deferral of real estate taxes, the address and telephone number
15		of county collector, and a statement that applications for
16		deferral of real estate taxes may be obtained from the county
17		collector.
18		Notwithstanding Sections 6 and 8 of the State Mandates Act,
19		no reimbursement by the State is required for the
20		implementation of any mandate created by this Section.
21		(Source: P.A. 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; 98-756,
22		eff. 7-16-14; 99-180, eff. 7-29-15.)
23		(35 ILCS 200/15-172)
24		Sec. 15-172. Senior Citizens Assessment Freeze Homestead
25		Exemption.

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

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

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1		of the Senior Citizens and Persons with Disabilities Property
2		Tax Relief Act, except that, beginning in assessment year 2001,
3		"income" does not include veteran's benefits.
4		"Internal Revenue Code of 1986" means the United States
5		Internal Revenue Code of 1986 or any successor law or laws
6		relating to federal income taxes in effect for the year
7		preceding the taxable year.
8		"Life care facility that qualifies as a cooperative" means
9		a facility as defined in Section 2 of the Life Care Facilities
10		Act.
11		"Maximum income limitation" means:
12		(1) $35,000 prior to taxable year 1999;
13		(2) $40,000 in taxable years 1999 through 2003;
14		(3) $45,000 in taxable years 2004 through 2005;
15		(4) $50,000 in taxable years 2006 and 2007; and
16		(5) $55,000 in taxable year 2008 and thereafter.
17		"Residence" means the principal dwelling place and
18		appurtenant structures used for residential purposes in this
19		State occupied on January 1 of the taxable year by a household
20		and so much of the surrounding land, constituting the parcel
21		upon which the dwelling place is situated, as is used for
22		residential purposes. If the Chief County Assessment Officer
23		has established a specific legal description for a portion of
24		property constituting the residence, then that portion of
25		property shall be deemed the residence for the purposes of this
26		Section.

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1		"Taxable year" means the calendar year during which ad
2		valorem property taxes payable in the next succeeding year are
3		levied.
4		(c) Beginning in taxable year 1994, a senior citizens
5		assessment freeze homestead exemption is granted for real
6		property that is improved with a permanent structure that is
7		occupied as a residence by an applicant who (i) is 65 years of
8		age or older during the taxable year, (ii) has a household
9		income that does not exceed the maximum income limitation,
10		(iii) is liable for paying real property taxes on the property,
11		and (iv) is an owner of record of the property or has a legal or
12		equitable interest in the property as evidenced by a written
13		instrument. This homestead exemption shall also apply to a
14		leasehold interest in a parcel of property improved with a
15		permanent structure that is a single family residence that is
16		occupied as a residence by a person who (i) is 65 years of age
17		or older during the taxable year, (ii) has a household income
18		that does not exceed the maximum income limitation, (iii) has a
19		legal or equitable ownership interest in the property as
20		lessee, and (iv) is liable for the payment of real property
21		taxes on that property.
22		In counties of 3,000,000 or more inhabitants, the amount of
23		the exemption for all taxable years is the equalized assessed
24		value of the residence in the taxable year for which
25		application is made minus the base amount. In all other
26		counties, the amount of the exemption is as follows: (i)

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1		through taxable year 2005 and for taxable year 2007 and
2		thereafter, the amount of this exemption shall be the equalized
3		assessed value of the residence in the taxable year for which
4		application is made minus the base amount; and (ii) for taxable
5		year 2006, the amount of the exemption is as follows:
6		(1) For an applicant who has a household income of
7		$45,000 or less, the amount of the exemption is the
8		equalized assessed value of the residence in the taxable
9		year for which application is made minus the base amount.
10		(2) For an applicant who has a household income
11		exceeding $45,000 but not exceeding $46,250, 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 0.8.
15		(3) For an applicant who has a household income
16		exceeding $46,250 but not exceeding $47,500, 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 0.6.
20		(4) For an applicant who has a household income
21		exceeding $47,500 but not exceeding $48,750, the amount of
22		the exemption is (i) the equalized assessed value of the
23		residence in the taxable year for which application is made
24		minus the base amount (ii) multiplied by 0.4.
25		(5) For an applicant who has a household income
26		exceeding $48,750 but not exceeding $50,000, the amount of

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1		the exemption is (i) the equalized assessed value of the
2		residence in the taxable year for which application is made
3		minus the base amount (ii) multiplied by 0.2.
4		When the applicant is a surviving spouse of an applicant
5		for a prior year for the same residence for which an exemption
6		under this Section has been granted, the base year and base
7		amount for that residence are the same as for the applicant for
8		the prior year.
9		Each year at the time the assessment books are certified to
10		the County Clerk, the Board of Review or Board of Appeals shall
11		give to the County Clerk a list of the assessed values of
12		improvements on each parcel qualifying for this exemption that
13		were added after the base year for this parcel and that
14		increased the assessed value of the property.
15		In the case of land improved with an apartment building
16		owned and operated as a cooperative or a building that is a
17		life care facility that qualifies as a cooperative, the maximum
18		reduction from the equalized assessed value of the property is
19		limited to the sum of the reductions calculated for each unit
20		occupied as a residence by a person or persons (i) 65 years of
21		age or older, (ii) with a household income that does not exceed
22		the maximum income limitation, (iii) who is liable, by contract
23		with the owner or owners of record, for paying real property
24		taxes on the property, and (iv) who is an owner of record of a
25		legal or equitable interest in the cooperative apartment
26		building, other than a leasehold interest. In the instance of a

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1		cooperative where a homestead exemption has been granted under
2		this Section, the cooperative association or its management
3		firm shall credit the savings resulting from that exemption
4		only to the apportioned tax liability of the owner who
5		qualified for the exemption. Any person who willfully refuses
6		to credit that savings to an owner who qualifies for the
7		exemption is guilty of a Class B misdemeanor.
8		When a homestead exemption has been granted under this
9		Section and an applicant then becomes a resident of a facility
10		licensed under the Assisted Living and Shared Housing Act, the
11		Nursing Home Care Act, the Specialized Mental Health
12		Rehabilitation Act of 2013, the ID/DD Community Care Act, or
13		the MC/DD Act, or becomes a resident of a Supportive Living
14		Program facility as certified by a Supportive Living Program
15		Certification by the Department of Healthcare and Family
16		Services, the exemption shall be granted in subsequent years so
17		long as the residence (i) continues to be occupied by the
18		qualified applicant's spouse or (ii) if remaining unoccupied,
19		is still owned by the qualified applicant for the homestead
20		exemption.
21		Beginning January 1, 1997, when an individual dies who
22		would have qualified for an exemption under this Section, and
23		the surviving spouse does not independently qualify for this
24		exemption because of age, the exemption under this Section
25		shall be granted to the surviving spouse for the taxable year
26		preceding and the taxable year of the death, provided that,

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1		except for age, the surviving spouse meets all other
2		qualifications for the granting of this exemption for those
3		years.
4		When married persons maintain separate residences, the
5		exemption provided for in this Section may be claimed by only
6		one of such persons and for only one residence.
7		For taxable year 1994 only, in counties having less than
8		3,000,000 inhabitants, to receive the exemption, a person shall
9		submit an application by February 15, 1995 to the Chief County
10		Assessment Officer of the county in which the property is
11		located. In counties having 3,000,000 or more inhabitants, for
12		taxable year 1994 and all subsequent taxable years, to receive
13		the exemption, a person may submit an application to the Chief
14		County Assessment Officer of the county in which the property
15		is located during such period as may be specified by the Chief
16		County Assessment Officer. The Chief County Assessment Officer
17		in counties of 3,000,000 or more inhabitants shall annually
18		give notice of the application period by mail or by
19		publication. In counties having less than 3,000,000
20		inhabitants, beginning with taxable year 1995 and thereafter,
21		to receive the exemption, a person shall submit an application
22		by July 1 of each taxable year to the Chief County Assessment
23		Officer of the county in which the property is located. A
24		county may, by ordinance, establish a date for submission of
25		applications that is different than July 1. The applicant shall
26		submit with the application an affidavit of the applicant's

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1		total household income, age, marital status (and if married the
2		name and address of the applicant's spouse, if known), and
3		principal dwelling place of members of the household on January
4		1 of the taxable year. The Department shall establish, by rule,
5		a method for verifying the accuracy of affidavits filed by
6		applicants under this Section, and the Chief County Assessment
7		Officer may conduct audits of any taxpayer claiming an
8		exemption under this Section to verify that the taxpayer is
9		eligible to receive the exemption. Each application shall
10		contain or be verified by a written declaration that it is made
11		under the penalties of perjury. A taxpayer's signing a
12		fraudulent application under this Act is perjury, as defined in
13		Section 32-2 of the Criminal Code of 2012. The applications
14		shall be clearly marked as applications for the Senior Citizens
15		Assessment Freeze Homestead Exemption and must contain a notice
16		that any taxpayer who receives the exemption is subject to an
17		audit by the Chief County Assessment Officer.
18		Notwithstanding any other provision to the contrary, in
19		counties having fewer than 3,000,000 inhabitants, if an
20		applicant fails to file the application required by this
21		Section in a timely manner and this failure to file is due to a
22		mental or physical condition sufficiently severe so as to
23		render the applicant incapable of filing the application in a
24		timely manner, the Chief County Assessment Officer may extend
25		the filing deadline for a period of 30 days after the applicant
26		regains the capability to file the application, but in no case

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1		may the filing deadline be extended beyond 3 months of the
2		original filing deadline. In order to receive the extension
3		provided in this paragraph, the applicant shall provide the
4		Chief County Assessment Officer with a signed statement from
5		the applicant's physician stating the nature and extent of the
6		condition, that, in the physician's opinion, the condition was
7		so severe that it rendered the applicant incapable of filing
8		the application in a timely manner, and the date on which the
9		applicant regained the capability to file the application.
10		Beginning January 1, 1998, notwithstanding any other
11		provision to the contrary, in counties having fewer than
12		3,000,000 inhabitants, if an applicant fails to file the
13		application required by this Section in a timely manner and
14		this failure to file is due to a mental or physical condition
15		sufficiently severe so as to render the applicant incapable of
16		filing the application in a timely manner, the Chief County
17		Assessment Officer may extend the filing deadline for a period
18		of 3 months. In order to receive the extension provided in this
19		paragraph, the applicant shall provide the Chief County
20		Assessment Officer with a signed statement from the applicant's
21		physician stating the nature and extent of the condition, and
22		that, in the physician's opinion, the condition was so severe
23		that it rendered the applicant incapable of filing the
24		application in a timely manner.
25		In counties having less than 3,000,000 inhabitants, if an
26		applicant was denied an exemption in taxable year 1994 and the

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1		denial occurred due to an error on the part of an assessment
2		official, or his or her agent or employee, then beginning in
3		taxable year 1997 the applicant's base year, for purposes of
4		determining the amount of the exemption, shall be 1993 rather
5		than 1994. In addition, in taxable year 1997, the applicant's
6		exemption shall also include an amount equal to (i) the amount
7		of any exemption denied to the applicant in taxable year 1995
8		as a result of using 1994, rather than 1993, as the base year,
9		(ii) the amount of any exemption denied to the applicant in
10		taxable year 1996 as a result of using 1994, rather than 1993,
11		as the base year, and (iii) the amount of the exemption
12		erroneously denied for taxable year 1994.
13		For purposes of this Section, a person who will be 65 years
14		of age during the current taxable year shall be eligible to
15		apply for the homestead exemption during that taxable year.
16		Application shall be made during the application period in
17		effect for the county of his or her residence.
18		The Chief County Assessment Officer may determine the
19		eligibility of a life care facility that qualifies as a
20		cooperative to receive the benefits provided by this Section by
21		use of an affidavit, application, visual inspection,
22		questionnaire, or other reasonable method in order to insure
23		that the tax savings resulting from the exemption are credited
24		by the management firm to the apportioned tax liability of each
25		qualifying resident. The Chief County Assessment Officer may
26		request reasonable proof that the management firm has so

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1		credited that exemption.
2		Except as provided in this Section, all information
3		received by the chief county assessment officer or the
4		Department from applications filed under this Section, or from
5		any investigation conducted under the provisions of this
6		Section, shall be confidential, except for official purposes or
7		pursuant to official procedures for collection of any State or
8		local tax or enforcement of any civil or criminal penalty or
9		sanction imposed by this Act or by any statute or ordinance
10		imposing a State or local tax. Any person who divulges any such
11		information in any manner, except in accordance with a proper
12		judicial order, is guilty of a Class A misdemeanor.
13		Nothing contained in this Section shall prevent the
14		Director or chief county assessment officer from publishing or
15		making available reasonable statistics concerning the
16		operation of the exemption contained in this Section in which
17		the contents of claims are grouped into aggregates in such a
18		way that information contained in any individual claim shall
19		not be disclosed.
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
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.
2		Notwithstanding Sections 6 and 8 of the State Mandates Act,
3		no reimbursement by the State is required for the
4		implementation of any mandate created by this Section.
5		(Source: P.A. 98-104, eff. 7-22-13; 99-143, eff. 7-27-15;
6		99-180, eff. 7-29-15; revised 10-21-15.)
7		Section 99. Effective date. This Act takes effect upon
8		becoming law.