Sen. Carole Pankau
Filed: 4/25/2012
 
 


 




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1
AMENDMENT TO SENATE BILL 3004 




2 AMENDMENT NO. ______. Amend Senate Bill 3004 by replacing 
3everything after the enacting clause with the following:


4 "Section 5. The Property Tax Code is amended by changing 
5Sections 15-170 and 15-175 as follows:

6 (35 ILCS 200/15-170)
7 Sec. 15-170. Senior Citizens Homestead Exemption. An 
8annual homestead
exemption limited, except as described here 
9with relation to cooperatives or
life care facilities, to a

10maximum reduction set forth below from the property's value, as 
11equalized or
assessed by the Department, is granted for 
12property that is occupied as a
residence by a person 65 years 
13of age or older who is liable for paying real
estate taxes on 
14the property and is an owner of record of the property or has a

15legal or equitable interest therein as evidenced by a written 
16instrument,
except for a leasehold interest, other than a 
 
 
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1leasehold interest of land on
which a single family residence 
2is located, which is occupied as a residence by
a person 65 
3years or older who has an ownership interest therein, legal,

4equitable or as a lessee, and on which he or she is liable for 
5the payment
of property taxes. Before taxable year 2004, the 
6maximum reduction shall be $2,500 in counties with
3,000,000 or 
7more inhabitants and $2,000 in all other counties. For taxable 
8years 2004 through 2005, the maximum reduction shall be $3,000 
9in all counties. For taxable years 2006 and 2007, the maximum 
10reduction shall be $3,500 and, for taxable years 2008 through 
112011 and thereafter, the maximum reduction is $4,000 in all 
12counties, and, for taxable years 2012 and thereafter, the 
13maximum reduction is $4,000 in counties with
3,000,000 or more 
14inhabitants and $10,000 in all other counties.

15 For land
improved with an apartment building owned and 
16operated as a cooperative, the maximum reduction from the value 
17of the property, as
equalized
by the Department, shall be 
18multiplied by the number of apartments or units
occupied by a 
19person 65 years of age or older who is liable, by contract with

20the owner or owners of record, for paying property taxes on the 
21property and
is an owner of record of a legal or equitable 
22interest in the cooperative
apartment building, other than a 
23leasehold interest. For land improved with
a life care 
24facility, the maximum reduction from the value of the property, 
25as
equalized by the Department, shall be multiplied by the 
26number of apartments or
units occupied by persons 65 years of 
 
 
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1age or older, irrespective of any legal,
equitable, or 
2leasehold interest in the facility, who are liable, under a

3contract with the owner or owners of record of the facility, 
4for paying
property taxes on the property. In a
cooperative or 
5a life care facility where a
homestead exemption has been 
6granted, the cooperative association or the
management firm of 
7the cooperative or facility shall credit the savings
resulting 
8from that exemption only to
the apportioned tax liability of 
9the owner or resident who qualified for
the exemption.
Any 
10person who willfully refuses to so credit the savings shall be 
11guilty of a
Class B misdemeanor. Under this Section and 
12Sections 15-175, 15-176, and 15-177, "life care
facility" means 
13a facility, as defined in Section 2 of the Life Care Facilities

14Act, with which the applicant for the homestead exemption has a 
15life care
contract as defined in that Act.
16 When a homestead exemption has been granted under this 
17Section and the person
qualifying subsequently becomes a 
18resident of a facility licensed under the Assisted Living and 
19Shared Housing Act, the Nursing Home Care Act, the Specialized 
20Mental Health Rehabilitation Act, or the ID/DD Community Care 
21Act, the exemption shall continue so long as the residence

22continues to be occupied by the qualifying person's spouse if 
23the spouse is 65
years of age or older, or if the residence 
24remains unoccupied but is still
owned by the person qualified 
25for the homestead exemption.
26 A person who will be 65 years of age
during the current 
 
 
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1assessment year
shall
be eligible to apply for the homestead 
2exemption during that assessment
year.
Application shall be 
3made during the application period in effect for the
county of 
4his residence.
5 Beginning with assessment year 2003, for taxes payable in 
62004,
property
that is first occupied as a residence after 
7January 1 of any assessment year by
a person who is eligible 
8for the senior citizens homestead exemption under this
Section 
9must be granted a pro-rata exemption for the assessment year. 
10The
amount of the pro-rata exemption is the exemption
allowed 
11in the county under this Section divided by 365 and multiplied 
12by the
number of days during the assessment year the property 
13is occupied as a
residence by a
person eligible for the 
14exemption under this Section. The chief county
assessment 
15officer must adopt reasonable procedures to establish 
16eligibility
for this pro-rata exemption.
17 The assessor or chief county assessment officer may 
18determine the eligibility
of a life care facility to receive 
19the benefits provided by this Section, by
affidavit, 
20application, visual inspection, questionnaire or other 
21reasonable
methods in order to insure that the tax savings 
22resulting from the exemption
are credited by the management 
23firm to the apportioned tax liability of each
qualifying 
24resident. The assessor may request reasonable proof that the

25management firm has so credited the exemption.
26 The chief county assessment officer of each county with 
 
 
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1less than 3,000,000
inhabitants shall provide to each person 
2allowed a homestead exemption under
this Section a form to 
3designate any other person to receive a
duplicate of any notice 
4of delinquency in the payment of taxes assessed and
levied 
5under this Code on the property of the person receiving the 
6exemption.
The duplicate notice shall be in addition to the 
7notice required to be
provided to the person receiving the 
8exemption, and shall be given in the
manner required by this 
9Code. The person filing the request for the duplicate
notice 
10shall pay a fee of $5 to cover administrative costs to the 
11supervisor of
assessments, who shall then file the executed 
12designation with the county
collector. Notwithstanding any 
13other provision of this Code to the contrary,
the filing of 
14such an executed designation requires the county collector to

15provide duplicate notices as indicated by the designation. A 
16designation may
be rescinded by the person who executed such 
17designation at any time, in the
manner and form required by the 
18chief county assessment officer.
19 The assessor or chief county assessment officer may 
20determine the
eligibility of residential property to receive 
21the homestead exemption provided
by this Section by 
22application, visual inspection, questionnaire or other

23reasonable methods. The determination shall be made in 
24accordance with
guidelines established by the Department.
25 In counties with 3,000,000 or more inhabitants, beginning 
26in taxable year 2010, each taxpayer who has been granted an 
 
 
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1exemption under this Section must reapply on an annual basis. 
2The chief county assessment officer shall mail the application 
3to the taxpayer. In counties with less than 3,000,000 
4inhabitants, the county board may by
resolution provide that if 
5a person has been granted a homestead exemption
under this 
6Section, the person qualifying need not reapply for the 
7exemption.
8 In counties with less than 3,000,000 inhabitants, if the 
9assessor or chief
county assessment officer requires annual 
10application for verification of
eligibility for an exemption 
11once granted under this Section, the application
shall be 
12mailed to the taxpayer.
13 The assessor or chief county assessment officer shall 
14notify each person
who qualifies for an exemption under this 
15Section that the person may also
qualify for deferral of real 
16estate taxes under the Senior Citizens Real Estate
Tax Deferral 
17Act. The notice shall set forth the qualifications needed for

18deferral of real estate taxes, the address and telephone number 
19of
county collector, and a
statement that applications for 
20deferral of real estate taxes may be obtained
from the county 
21collector.
22 Notwithstanding Sections 6 and 8 of the State Mandates Act, 
23no
reimbursement by the State is required for the 
24implementation of any mandate
created by this Section.
25(Source: P.A. 96-339, eff. 7-1-10; 96-355, eff. 1-1-10; 
2696-1000, eff. 7-2-10; 96-1418, eff. 8-2-10; 97-38, eff. 
 
 
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16-28-11; 97-227, eff. 1-1-12; revised 9-12-11.)




2 (35 ILCS 200/15-175)



3 Sec. 15-175. General homestead exemption. Except as 
4provided in Sections 15-176 and 15-177, homestead
property is

5entitled to an annual homestead exemption limited, except as 
6described here
with relation to cooperatives, to a reduction in 
7the equalized assessed value
of homestead property equal to the 
8increase in equalized assessed value for the
current assessment 
9year above the equalized assessed value of the property for

101977, up to the maximum reduction set forth below. If however, 
11the 1977
equalized assessed value upon which taxes were paid is 
12subsequently determined
by local assessing officials, the 
13Property Tax Appeal Board, or a court to have
been excessive, 
14the equalized assessed value which should have been placed on

15the property for 1977 shall be used to determine the amount of 
16the exemption.

17 Except as provided in Section 15-176, the maximum reduction 
18before taxable year 2004 shall be
$4,500 in counties with 
193,000,000 or more
inhabitants
and $3,500 in all other counties. 
20Except as provided in Sections 15-176 and 15-177, for taxable 
21years 2004 through 2007, the maximum reduction shall be $5,000, 
22for taxable year 2008, the maximum reduction is $5,500, and, 
23for taxable years 2009 through 2011 and thereafter, the maximum 
24reduction is $6,000 in all counties, and, for taxable years 
252012 and thereafter, the maximum reduction is $6,000 in 
 
 
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1counties with 3,000,000 or more
inhabitants
and $10,000 in all 
2other counties. If a county has elected to subject itself to 
3the provisions of Section 15-176 as provided in subsection (k) 
4of that Section, then, for the first taxable year only after 
5the provisions of Section 15-176 no longer apply, for owners 
6who, for the taxable year, have not been granted a senior 
7citizens assessment freeze homestead exemption under Section 
815-172 or a long-time occupant homestead exemption under 
9Section 15-177, there shall be an additional exemption of 
10$5,000 for owners with a household income of $30,000 or less.


11 In counties with fewer than 3,000,000 inhabitants, if, 
12based on the most
recent assessment, the equalized assessed 
13value of
the homestead property for the current assessment year 
14is greater than the
equalized assessed value of the property 
15for 1977, the owner of the property
shall automatically receive 
16the exemption granted under this Section in an
amount equal to 
17the increase over the 1977 assessment up to the maximum

18reduction set forth in this Section.

19 If in any assessment year beginning with the 2000 
20assessment year,
homestead property has a pro-rata valuation 
21under
Section 9-180 resulting in an increase in the assessed 
22valuation, a reduction
in equalized assessed valuation equal to 
23the increase in equalized assessed
value of the property for 
24the year of the pro-rata valuation above the
equalized assessed 
25value of the property for 1977 shall be applied to the
property 
26on a proportionate basis for the period the property qualified 
 
 
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1as
homestead property during the assessment year. The maximum 
2proportionate
homestead exemption shall not exceed the maximum 
3homestead exemption allowed in
the county under this Section 
4divided by 365 and multiplied by the number of
days the 
5property qualified as homestead property.

6 "Homestead property" under this Section includes 
7residential property that is
occupied by its owner or owners as 
8his or their principal dwelling place, or
that is a leasehold 
9interest on which a single family residence is situated,
which 
10is occupied as a residence by a person who has an ownership 
11interest
therein, legal or equitable or as a lessee, and on 
12which the person is
liable for the payment of property taxes. 
13For land improved with
an apartment building owned and operated 
14as a cooperative or a building which
is a life care facility as 
15defined in Section 15-170 and considered to
be a cooperative 
16under Section 15-170, the maximum reduction from the equalized

17assessed value shall be limited to the increase in the value 
18above the
equalized assessed value of the property for 1977, up 
19to
the maximum reduction set forth above, multiplied by the 
20number of apartments
or units occupied by a person or persons 
21who is liable, by contract with the
owner or owners of record, 
22for paying property taxes on the property and is an
owner of 
23record of a legal or equitable interest in the cooperative

24apartment building, other than a leasehold interest. For 
25purposes of this
Section, the term "life care facility" has the 
26meaning stated in Section
15-170.

 
 
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1 "Household", as used in this Section,
means the owner, the 
2spouse of the owner, and all persons using
the
residence of the 
3owner as their principal place of residence.

4 "Household income", as used in this Section,
means the 
5combined income of the members of a household
for the calendar 
6year preceding the taxable year.

7 "Income", as used in this Section,
has the same meaning as 
8provided in Section 3.07 of the Senior
Citizens
and Disabled 
9Persons Property Tax Relief and Pharmaceutical Assistance Act,

10except that
"income" does not include veteran's benefits.

11 In a cooperative where a homestead exemption has been 
12granted, the
cooperative association or its management firm 
13shall credit the savings
resulting from that exemption only to 
14the apportioned tax liability of the
owner who qualified for 
15the exemption. Any person who willfully refuses to so
credit 
16the savings shall be guilty of a Class B misdemeanor.

17 Where married persons maintain and reside in separate 
18residences qualifying
as homestead property, each residence 
19shall receive 50% of the total reduction
in equalized assessed 
20valuation provided by this Section.

21 In all counties, the assessor
or chief county assessment 
22officer may determine the
eligibility of residential property 
23to receive the homestead exemption and the amount of the 
24exemption by
application, visual inspection, questionnaire or 
25other reasonable methods. The
determination shall be made in 
26accordance with guidelines established by the
Department, 
 
 
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1provided that the taxpayer applying for an additional general 
2exemption under this Section shall submit to the chief county 
3assessment officer an application with an affidavit of the 
4applicant's total household income, age, marital status (and, 
5if married, the name and address of the applicant's spouse, if 
6known), and principal dwelling place of members of the 
7household on January 1 of the taxable year. The Department 
8shall issue guidelines establishing a method for verifying the 
9accuracy of the affidavits filed by applicants under this 
10paragraph. The applications shall be clearly marked as 
11applications for the Additional General Homestead Exemption. 

12 In counties with fewer than 3,000,000 inhabitants, in the 
13event of a sale
of
homestead property the homestead exemption 
14shall remain in effect for the
remainder of the assessment year 
15of the sale. The assessor or chief county
assessment officer 
16may require the new
owner of the property to apply for the 
17homestead exemption for the following
assessment year.

18 Notwithstanding Sections 6 and 8 of the State Mandates Act, 
19no reimbursement by the State is required for the 
20implementation of any mandate created by this Section.

21(Source: P.A. 95-644, eff. 10-12-07.)".