Bill Text: IL SB3004 | 2011-2012 | 97th General Assembly | Amended
Bill Title: Amends the Freedom of Information Act. Makes a technical change in a Section concerning the short title.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-01-08 - Session Sine Die [SB3004 Detail]
Download: Illinois-2011-SB3004-Amended.html
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1 | AMENDMENT TO SENATE BILL 3004
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2 | AMENDMENT NO. ______. Amend Senate Bill 3004 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 15-170 and 15-175 as follows:
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6 | (35 ILCS 200/15-170) | ||||||
7 | Sec. 15-170. Senior Citizens Homestead Exemption. An | ||||||
8 | annual homestead
exemption limited, except as described here | ||||||
9 | with relation to cooperatives or
life care facilities, to a
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10 | maximum reduction set forth below from the property's value, as | ||||||
11 | equalized or
assessed by the Department, is granted for | ||||||
12 | property that is occupied as a
residence by a person 65 years | ||||||
13 | of age or older who is liable for paying real
estate taxes on | ||||||
14 | the property and is an owner of record of the property or has a
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15 | legal or equitable interest therein as evidenced by a written | ||||||
16 | instrument,
except for a leasehold interest, other than a |
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1 | leasehold interest of land on
which a single family residence | ||||||
2 | is located, which is occupied as a residence by
a person 65 | ||||||
3 | years or older who has an ownership interest therein, legal,
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4 | equitable or as a lessee, and on which he or she is liable for | ||||||
5 | the payment
of property taxes. Before taxable year 2004, the | ||||||
6 | maximum reduction shall be $2,500 in counties with
3,000,000 or | ||||||
7 | more inhabitants and $2,000 in all other counties. For taxable | ||||||
8 | years 2004 through 2005, the maximum reduction shall be $3,000 | ||||||
9 | in all counties. For taxable years 2006 and 2007, the maximum | ||||||
10 | reduction shall be $3,500 and , for taxable years 2008 through | ||||||
11 | 2011 and thereafter , the maximum reduction is $4,000 in all | ||||||
12 | counties , and, for taxable years 2012 and thereafter, the | ||||||
13 | maximum reduction is $4,000 in counties with
3,000,000 or more | ||||||
14 | inhabitants and $10,000 in all other counties .
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15 | For land
improved with an apartment building owned and | ||||||
16 | operated as a cooperative, the maximum reduction from the value | ||||||
17 | of the property, as
equalized
by the Department, shall be | ||||||
18 | multiplied by the number of apartments or units
occupied by a | ||||||
19 | person 65 years of age or older who is liable, by contract with
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20 | the owner or owners of record, for paying property taxes on the | ||||||
21 | property and
is an owner of record of a legal or equitable | ||||||
22 | interest in the cooperative
apartment building, other than a | ||||||
23 | leasehold interest. For land improved with
a life care | ||||||
24 | facility, the maximum reduction from the value of the property, | ||||||
25 | as
equalized by the Department, shall be multiplied by the | ||||||
26 | number of apartments or
units occupied by persons 65 years of |
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1 | age or older, irrespective of any legal,
equitable, or | ||||||
2 | leasehold interest in the facility, who are liable, under a
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3 | contract with the owner or owners of record of the facility, | ||||||
4 | for paying
property taxes on the property. In a
cooperative or | ||||||
5 | a life care facility where a
homestead exemption has been | ||||||
6 | granted, the cooperative association or the
management firm of | ||||||
7 | the cooperative or facility shall credit the savings
resulting | ||||||
8 | from that exemption only to
the apportioned tax liability of | ||||||
9 | the owner or resident who qualified for
the exemption.
Any | ||||||
10 | person who willfully refuses to so credit the savings shall be | ||||||
11 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
12 | Sections 15-175, 15-176, and 15-177, "life care
facility" means | ||||||
13 | a facility, as defined in Section 2 of the Life Care Facilities
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14 | Act, with which the applicant for the homestead exemption has a | ||||||
15 | life care
contract as defined in that Act. | ||||||
16 | When a homestead exemption has been granted under this | ||||||
17 | Section and the person
qualifying subsequently becomes a | ||||||
18 | resident of a facility licensed under the Assisted Living and | ||||||
19 | Shared Housing Act, the Nursing Home Care Act, the Specialized | ||||||
20 | Mental Health Rehabilitation Act, or the ID/DD Community Care | ||||||
21 | Act, the exemption shall continue so long as the residence
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22 | continues to be occupied by the qualifying person's spouse if | ||||||
23 | the spouse is 65
years of age or older, or if the residence | ||||||
24 | remains unoccupied but is still
owned by the person qualified | ||||||
25 | for the homestead exemption. | ||||||
26 | A person who will be 65 years of age
during the current |
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1 | assessment year
shall
be eligible to apply for the homestead | ||||||
2 | exemption during that assessment
year.
Application shall be | ||||||
3 | made during the application period in effect for the
county of | ||||||
4 | his residence. | ||||||
5 | Beginning with assessment year 2003, for taxes payable in | ||||||
6 | 2004,
property
that is first occupied as a residence after | ||||||
7 | January 1 of any assessment year by
a person who is eligible | ||||||
8 | for the senior citizens homestead exemption under this
Section | ||||||
9 | must be granted a pro-rata exemption for the assessment year. | ||||||
10 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
11 | in the county under this Section divided by 365 and multiplied | ||||||
12 | by the
number of days during the assessment year the property | ||||||
13 | is occupied as a
residence by a
person eligible for the | ||||||
14 | exemption under this Section. The chief county
assessment | ||||||
15 | officer must adopt reasonable procedures to establish | ||||||
16 | eligibility
for this pro-rata exemption. | ||||||
17 | The assessor or chief county assessment officer may | ||||||
18 | determine the eligibility
of a life care facility to receive | ||||||
19 | the benefits provided by this Section, by
affidavit, | ||||||
20 | application, visual inspection, questionnaire or other | ||||||
21 | reasonable
methods in order to insure that the tax savings | ||||||
22 | resulting from the exemption
are credited by the management | ||||||
23 | firm to the apportioned tax liability of each
qualifying | ||||||
24 | resident. The assessor may request reasonable proof that the
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25 | management firm has so credited the exemption. | ||||||
26 | The chief county assessment officer of each county with |
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1 | less than 3,000,000
inhabitants shall provide to each person | ||||||
2 | allowed a homestead exemption under
this Section a form to | ||||||
3 | designate any other person to receive a
duplicate of any notice | ||||||
4 | of delinquency in the payment of taxes assessed and
levied | ||||||
5 | under this Code on the property of the person receiving the | ||||||
6 | exemption.
The duplicate notice shall be in addition to the | ||||||
7 | notice required to be
provided to the person receiving the | ||||||
8 | exemption, and shall be given in the
manner required by this | ||||||
9 | Code. The person filing the request for the duplicate
notice | ||||||
10 | shall pay a fee of $5 to cover administrative costs to the | ||||||
11 | supervisor of
assessments, who shall then file the executed | ||||||
12 | designation with the county
collector. Notwithstanding any | ||||||
13 | other provision of this Code to the contrary,
the filing of | ||||||
14 | such an executed designation requires the county collector to
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15 | provide duplicate notices as indicated by the designation. A | ||||||
16 | designation may
be rescinded by the person who executed such | ||||||
17 | designation at any time, in the
manner and form required by the | ||||||
18 | chief county assessment officer. | ||||||
19 | The assessor or chief county assessment officer may | ||||||
20 | determine the
eligibility of residential property to receive | ||||||
21 | the homestead exemption provided
by this Section by | ||||||
22 | application, visual inspection, questionnaire or other
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23 | reasonable methods. The determination shall be made in | ||||||
24 | accordance with
guidelines established by the Department. | ||||||
25 | In counties with 3,000,000 or more inhabitants, beginning | ||||||
26 | in taxable year 2010, each taxpayer who has been granted an |
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1 | exemption under this Section must reapply on an annual basis. | ||||||
2 | The chief county assessment officer shall mail the application | ||||||
3 | to the taxpayer. In counties with less than 3,000,000 | ||||||
4 | inhabitants, the county board may by
resolution provide that if | ||||||
5 | a person has been granted a homestead exemption
under this | ||||||
6 | Section, the person qualifying need not reapply for the | ||||||
7 | exemption. | ||||||
8 | In counties with less than 3,000,000 inhabitants, if the | ||||||
9 | assessor or chief
county assessment officer requires annual | ||||||
10 | application for verification of
eligibility for an exemption | ||||||
11 | once granted under this Section, the application
shall be | ||||||
12 | mailed to the taxpayer. | ||||||
13 | The assessor or chief county assessment officer shall | ||||||
14 | notify each person
who qualifies for an exemption under this | ||||||
15 | Section that the person may also
qualify for deferral of real | ||||||
16 | estate taxes under the Senior Citizens Real Estate
Tax Deferral | ||||||
17 | Act. The notice shall set forth the qualifications needed for
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18 | deferral of real estate taxes, the address and telephone number | ||||||
19 | of
county collector, and a
statement that applications for | ||||||
20 | deferral of real estate taxes may be obtained
from the county | ||||||
21 | collector. | ||||||
22 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
23 | no
reimbursement by the State is required for the | ||||||
24 | implementation of any mandate
created by this Section. | ||||||
25 | (Source: P.A. 96-339, eff. 7-1-10; 96-355, eff. 1-1-10; | ||||||
26 | 96-1000, eff. 7-2-10; 96-1418, eff. 8-2-10; 97-38, eff. |
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1 | 6-28-11; 97-227, eff. 1-1-12; revised 9-12-11.)
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2 | (35 ILCS 200/15-175)
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3 | Sec. 15-175. General homestead exemption. Except as | ||||||
4 | provided in Sections 15-176 and 15-177, homestead
property is
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5 | entitled to an annual homestead exemption limited, except as | ||||||
6 | described here
with relation to cooperatives, to a reduction in | ||||||
7 | the equalized assessed value
of homestead property equal to the | ||||||
8 | increase in equalized assessed value for the
current assessment | ||||||
9 | year above the equalized assessed value of the property for
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10 | 1977, up to the maximum reduction set forth below. If however, | ||||||
11 | the 1977
equalized assessed value upon which taxes were paid is | ||||||
12 | subsequently determined
by local assessing officials, the | ||||||
13 | Property Tax Appeal Board, or a court to have
been excessive, | ||||||
14 | the equalized assessed value which should have been placed on
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15 | the property for 1977 shall be used to determine the amount of | ||||||
16 | the exemption.
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17 | Except as provided in Section 15-176, the maximum reduction | ||||||
18 | before taxable year 2004 shall be
$4,500 in counties with | ||||||
19 | 3,000,000 or more
inhabitants
and $3,500 in all other counties. | ||||||
20 | Except as provided in Sections 15-176 and 15-177, for taxable | ||||||
21 | years 2004 through 2007, the maximum reduction shall be $5,000, | ||||||
22 | for taxable year 2008, the maximum reduction is $5,500, and , | ||||||
23 | for taxable years 2009 through 2011 and thereafter , the maximum | ||||||
24 | reduction is $6,000 in all counties , and, for taxable years | ||||||
25 | 2012 and thereafter, the maximum reduction is $6,000 in |
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1 | counties with 3,000,000 or more
inhabitants
and $10,000 in all | ||||||
2 | other counties . If a county has elected to subject itself to | ||||||
3 | the provisions of Section 15-176 as provided in subsection (k) | ||||||
4 | of that Section, then, for the first taxable year only after | ||||||
5 | the provisions of Section 15-176 no longer apply, for owners | ||||||
6 | who, for the taxable year, have not been granted a senior | ||||||
7 | citizens assessment freeze homestead exemption under Section | ||||||
8 | 15-172 or a long-time occupant homestead exemption under | ||||||
9 | Section 15-177, there shall be an additional exemption of | ||||||
10 | $5,000 for owners with a household income of $30,000 or less.
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11 | In counties with fewer than 3,000,000 inhabitants, if, | ||||||
12 | based on the most
recent assessment, the equalized assessed | ||||||
13 | value of
the homestead property for the current assessment year | ||||||
14 | is greater than the
equalized assessed value of the property | ||||||
15 | for 1977, the owner of the property
shall automatically receive | ||||||
16 | the exemption granted under this Section in an
amount equal to | ||||||
17 | the increase over the 1977 assessment up to the maximum
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18 | reduction set forth in this Section.
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19 | If in any assessment year beginning with the 2000 | ||||||
20 | assessment year,
homestead property has a pro-rata valuation | ||||||
21 | under
Section 9-180 resulting in an increase in the assessed | ||||||
22 | valuation, a reduction
in equalized assessed valuation equal to | ||||||
23 | the increase in equalized assessed
value of the property for | ||||||
24 | the year of the pro-rata valuation above the
equalized assessed | ||||||
25 | value of the property for 1977 shall be applied to the
property | ||||||
26 | on a proportionate basis for the period the property qualified |
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1 | as
homestead property during the assessment year. The maximum | ||||||
2 | proportionate
homestead exemption shall not exceed the maximum | ||||||
3 | homestead exemption allowed in
the county under this Section | ||||||
4 | divided by 365 and multiplied by the number of
days the | ||||||
5 | property qualified as homestead property.
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6 | "Homestead property" under this Section includes | ||||||
7 | residential property that is
occupied by its owner or owners as | ||||||
8 | his or their principal dwelling place, or
that is a leasehold | ||||||
9 | interest on which a single family residence is situated,
which | ||||||
10 | is occupied as a residence by a person who has an ownership | ||||||
11 | interest
therein, legal or equitable or as a lessee, and on | ||||||
12 | which the person is
liable for the payment of property taxes. | ||||||
13 | For land improved with
an apartment building owned and operated | ||||||
14 | as a cooperative or a building which
is a life care facility as | ||||||
15 | defined in Section 15-170 and considered to
be a cooperative | ||||||
16 | under Section 15-170, the maximum reduction from the equalized
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17 | assessed value shall be limited to the increase in the value | ||||||
18 | above the
equalized assessed value of the property for 1977, up | ||||||
19 | to
the maximum reduction set forth above, multiplied by the | ||||||
20 | number of apartments
or units occupied by a person or persons | ||||||
21 | who is liable, by contract with the
owner or owners of record, | ||||||
22 | for paying property taxes on the property and is an
owner of | ||||||
23 | record of a legal or equitable interest in the cooperative
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24 | apartment building, other than a leasehold interest. For | ||||||
25 | purposes of this
Section, the term "life care facility" has the | ||||||
26 | meaning stated in Section
15-170.
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1 | "Household", as used in this Section,
means the owner, the | ||||||
2 | spouse of the owner, and all persons using
the
residence of the | ||||||
3 | owner as their principal place of residence.
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4 | "Household income", as used in this Section,
means the | ||||||
5 | combined income of the members of a household
for the calendar | ||||||
6 | year preceding the taxable year.
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7 | "Income", as used in this Section,
has the same meaning as | ||||||
8 | provided in Section 3.07 of the Senior
Citizens
and Disabled | ||||||
9 | Persons Property Tax Relief and Pharmaceutical Assistance Act,
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10 | except that
"income" does not include veteran's benefits.
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11 | In a cooperative where a homestead exemption has been | ||||||
12 | granted, the
cooperative association or its management firm | ||||||
13 | shall credit the savings
resulting from that exemption only to | ||||||
14 | the apportioned tax liability of the
owner who qualified for | ||||||
15 | the exemption. Any person who willfully refuses to so
credit | ||||||
16 | the savings shall be guilty of a Class B misdemeanor.
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17 | Where married persons maintain and reside in separate | ||||||
18 | residences qualifying
as homestead property, each residence | ||||||
19 | shall receive 50% of the total reduction
in equalized assessed | ||||||
20 | valuation provided by this Section.
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21 | In all counties, the assessor
or chief county assessment | ||||||
22 | officer may determine the
eligibility of residential property | ||||||
23 | to receive the homestead exemption and the amount of the | ||||||
24 | exemption by
application, visual inspection, questionnaire or | ||||||
25 | other reasonable methods. The
determination shall be made in | ||||||
26 | accordance with guidelines established by the
Department, |
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1 | provided that the taxpayer applying for an additional general | ||||||
2 | exemption under this Section shall submit to the chief county | ||||||
3 | assessment officer an application with an affidavit of the | ||||||
4 | applicant's total household income, age, marital status (and, | ||||||
5 | if married, the name and address of the applicant's spouse, if | ||||||
6 | known), and principal dwelling place of members of the | ||||||
7 | household on January 1 of the taxable year. The Department | ||||||
8 | shall issue guidelines establishing a method for verifying the | ||||||
9 | accuracy of the affidavits filed by applicants under this | ||||||
10 | paragraph. The applications shall be clearly marked as | ||||||
11 | applications for the Additional General Homestead Exemption.
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12 | In counties with fewer than 3,000,000 inhabitants, in the | ||||||
13 | event of a sale
of
homestead property the homestead exemption | ||||||
14 | shall remain in effect for the
remainder of the assessment year | ||||||
15 | of the sale. The assessor or chief county
assessment officer | ||||||
16 | may require the new
owner of the property to apply for the | ||||||
17 | homestead exemption for the following
assessment year.
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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.
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21 | (Source: P.A. 95-644, eff. 10-12-07.)".
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