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.)".