Bill Text: IL SB3681 | 2019-2020 | 101st General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that an examination for qualification as a person with a disability may also be conducted by an optometrist if the person qualifies because of a visual disability. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2021-01-13 - Session Sine Die [SB3681 Detail]
Download: Illinois-2019-SB3681-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 15-168 as follows:
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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
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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
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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, then the
exemption shall | ||||||
11 | continue (i) so long as the residence continues
to be occupied | ||||||
12 | by the qualifying person's spouse or (ii) if the
residence | ||||||
13 | remains unoccupied but is still owned by the person
qualified | ||||||
14 | for the homestead exemption. | ||||||
15 | (b) For the purposes of this Section, "person with a | ||||||
16 | disability"
means a person unable to engage in any substantial | ||||||
17 | gainful activity by reason of a medically determinable physical | ||||||
18 | or mental impairment which can be expected to result in death | ||||||
19 | or has lasted or can be expected to last for a continuous | ||||||
20 | period of not less than 12 months. Persons with disabilities | ||||||
21 | filing claims under this Act shall submit proof of disability | ||||||
22 | in such form and manner as the Department shall by rule and | ||||||
23 | regulation prescribe. Proof that a claimant is eligible to | ||||||
24 | receive disability benefits under the Federal Social Security | ||||||
25 | Act shall constitute proof of disability for purposes of this | ||||||
26 | Act. Issuance of an Illinois Person with a Disability |
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1 | Identification Card stating that the claimant is under a Class | ||||||
2 | 2 disability, as defined in Section 4A of the Illinois | ||||||
3 | Identification Card Act, shall constitute proof that the person | ||||||
4 | named thereon is a person with a disability for purposes of | ||||||
5 | this Act. A person with a disability not covered under the | ||||||
6 | Federal Social Security Act and not presenting an Illinois | ||||||
7 | Person with a Disability Identification Card stating that the | ||||||
8 | claimant is under a Class 2 disability shall be examined by a | ||||||
9 | physician, advanced practice registered nurse, optometrist (if | ||||||
10 | the person qualifies because of a visual disability), or | ||||||
11 | physician assistant designated by the Department, and his | ||||||
12 | status as a person with a disability determined using the same | ||||||
13 | standards as used by the Social Security Administration. The | ||||||
14 | costs of any required examination shall be borne by the | ||||||
15 | claimant. | ||||||
16 | (c) For land improved with (i) an apartment building owned
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17 | and operated as a cooperative or (ii) a life care facility as
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18 | defined under Section 2 of the Life Care Facilities Act that is
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19 | considered to be a cooperative, the maximum reduction from the
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20 | value of the property, as equalized or assessed by the
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21 | Department, shall be multiplied by the number of apartments or
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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
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12 | requirement.
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13 | If a homestead exemption is granted under this subsection, the
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14 | cooperative association or management firm shall credit the
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15 | savings resulting from the exemption to the apportioned tax
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16 | liability of the qualifying person with a disability. The chief | ||||||
17 | county
assessment officer may request reasonable proof that the
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18 | association or firm has properly credited the exemption. A
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19 | person who willfully refuses to credit an exemption to the
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20 | qualified person with a disability is guilty of a Class B | ||||||
21 | misdemeanor.
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22 | (d) The chief county assessment officer shall determine the
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23 | eligibility of property to receive the homestead exemption
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24 | according to guidelines established by the Department. After a
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25 | person has received an exemption under this Section, an annual
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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
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8 | duplicate notice shall be in addition to the notice required to
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9 | be provided to the person receiving the exemption and shall be | ||||||
10 | given in the manner required by this Code. The person filing
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11 | the request for the duplicate notice shall pay an
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12 | administrative fee of $5 to the chief county assessment
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13 | officer. The assessment officer shall then file the executed
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14 | designation with the county collector, who shall issue the
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15 | duplicate notices as indicated by the designation. A
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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.
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20 | (Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15; | ||||||
21 | 99-581, eff. 1-1-17; 99-642, eff. 7-28-16; 100-513, eff. | ||||||
22 | 1-1-18 .)
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23 | Section 99. Effective date. This Act takes effect upon | ||||||
24 | becoming law.
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