Bill Text: IL HB0238 | 2009-2010 | 96th General Assembly | Enrolled
Bill Title: Amends the Property Tax Code. Provides that the Senior Citizens Homestead Exemption and the Senior Citizens Assessment Freeze Homestead Exemption continue if the taxpayer becomes a resident of a facility licensed under the Assisted Living and Shared Housing Act.
Spectrum: Strong Partisan Bill (Republican 20-2)
Status: (Passed) 2009-08-13 - Public Act . . . . . . . . . 96-0355 [HB0238 Detail]
Download: Illinois-2009-HB0238-Enrolled.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 | Sections 15-170 and 15-172 as follows:
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6 | (35 ILCS 200/15-170)
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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
| ||||||
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
| ||||||
15 | legal or equitable interest therein as evidenced by a written | ||||||
16 | instrument,
except for a leasehold interest, other than a | ||||||
17 | leasehold interest of land on
which a single family residence | ||||||
18 | is located, which is occupied as a residence by
a person 65 | ||||||
19 | years or older who has an ownership interest therein, legal,
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20 | equitable or as a lessee, and on which he or she is liable for | ||||||
21 | the payment
of property taxes. Before taxable year 2004, the | ||||||
22 | maximum reduction shall be $2,500 in counties with
3,000,000 or | ||||||
23 | more inhabitants and $2,000 in all other counties. For taxable |
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| |||||||
1 | years 2004 through 2005, the maximum reduction shall be $3,000 | ||||||
2 | in all counties. For taxable years 2006 and 2007, the maximum | ||||||
3 | reduction shall be $3,500 and, for taxable years 2008 and | ||||||
4 | thereafter, the maximum reduction is $4,000 in all counties.
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5 | For land
improved with an apartment building owned and | ||||||
6 | operated as a cooperative, the maximum reduction from the value | ||||||
7 | of the property, as
equalized
by the Department, shall be | ||||||
8 | multiplied by the number of apartments or units
occupied by a | ||||||
9 | person 65 years of age or older who is liable, by contract with
| ||||||
10 | the owner or owners of record, for paying property taxes on the | ||||||
11 | property and
is an owner of record of a legal or equitable | ||||||
12 | interest in the cooperative
apartment building, other than a | ||||||
13 | leasehold interest. For land improved with
a life care | ||||||
14 | facility, the maximum reduction from the value of the property, | ||||||
15 | as
equalized by the Department, shall be multiplied by the | ||||||
16 | number of apartments or
units occupied by persons 65 years of | ||||||
17 | age or older, irrespective of any legal,
equitable, or | ||||||
18 | leasehold interest in the facility, who are liable, under a
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19 | contract with the owner or owners of record of the facility, | ||||||
20 | for paying
property taxes on the property. In a
cooperative or | ||||||
21 | a life care facility where a
homestead exemption has been | ||||||
22 | granted, the cooperative association or the
management firm of | ||||||
23 | the cooperative or facility shall credit the savings
resulting | ||||||
24 | from that exemption only to
the apportioned tax liability of | ||||||
25 | the owner or resident who qualified for
the exemption.
Any | ||||||
26 | person who willfully refuses to so credit the savings shall be |
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1 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
2 | Sections 15-175, 15-176, and 15-177, "life care
facility" means | ||||||
3 | a facility, as defined in Section 2 of the Life Care Facilities
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4 | Act, with which the applicant for the homestead exemption has a | ||||||
5 | life care
contract as defined in that Act.
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6 | When a homestead exemption has been granted under this | ||||||
7 | Section and the person
qualifying subsequently becomes a | ||||||
8 | resident of a facility licensed under the
Assisted Living and | ||||||
9 | Shared Housing Act or the Nursing Home Care Act, the exemption | ||||||
10 | shall continue so long as the residence
continues to be | ||||||
11 | occupied by the qualifying person's spouse if the spouse is 65
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12 | years of age or older, or if the residence remains unoccupied | ||||||
13 | but is still
owned by the person qualified for the homestead | ||||||
14 | exemption.
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15 | A person who will be 65 years of age
during the current | ||||||
16 | assessment year
shall
be eligible to apply for the homestead | ||||||
17 | exemption during that assessment
year.
Application shall be | ||||||
18 | made during the application period in effect for the
county of | ||||||
19 | his residence.
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20 | Beginning with assessment year 2003, for taxes payable in | ||||||
21 | 2004,
property
that is first occupied as a residence after | ||||||
22 | January 1 of any assessment year by
a person who is eligible | ||||||
23 | for the senior citizens homestead exemption under this
Section | ||||||
24 | must be granted a pro-rata exemption for the assessment year. | ||||||
25 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
26 | in the county under this Section divided by 365 and multiplied |
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1 | by the
number of days during the assessment year the property | ||||||
2 | is occupied as a
residence by a
person eligible for the | ||||||
3 | exemption under this Section. The chief county
assessment | ||||||
4 | officer must adopt reasonable procedures to establish | ||||||
5 | eligibility
for this pro-rata exemption.
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6 | The assessor or chief county assessment officer may | ||||||
7 | determine the eligibility
of a life care facility to receive | ||||||
8 | the benefits provided by this Section, by
affidavit, | ||||||
9 | application, visual inspection, questionnaire or other | ||||||
10 | reasonable
methods in order to insure that the tax savings | ||||||
11 | resulting from the exemption
are credited by the management | ||||||
12 | firm to the apportioned tax liability of each
qualifying | ||||||
13 | resident. The assessor may request reasonable proof that the
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14 | management firm has so credited the exemption.
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15 | The chief county assessment officer of each county with | ||||||
16 | less than 3,000,000
inhabitants shall provide to each person | ||||||
17 | allowed a homestead exemption under
this Section a form to | ||||||
18 | designate any other person to receive a
duplicate of any notice | ||||||
19 | of delinquency in the payment of taxes assessed and
levied | ||||||
20 | under this Code on the property of the person receiving the | ||||||
21 | exemption.
The duplicate notice shall be in addition to the | ||||||
22 | notice required to be
provided to the person receiving the | ||||||
23 | exemption, and shall be given in the
manner required by this | ||||||
24 | Code. The person filing the request for the duplicate
notice | ||||||
25 | shall pay a fee of $5 to cover administrative costs to the | ||||||
26 | supervisor of
assessments, who shall then file the executed |
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1 | designation with the county
collector. Notwithstanding any | ||||||
2 | other provision of this Code to the contrary,
the filing of | ||||||
3 | such an executed designation requires the county collector to
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4 | provide duplicate notices as indicated by the designation. A | ||||||
5 | designation may
be rescinded by the person who executed such | ||||||
6 | designation at any time, in the
manner and form required by the | ||||||
7 | chief county assessment officer.
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8 | The assessor or chief county assessment officer may | ||||||
9 | determine the
eligibility of residential property to receive | ||||||
10 | the homestead exemption provided
by this Section by | ||||||
11 | application, visual inspection, questionnaire or other
| ||||||
12 | reasonable methods. The determination shall be made in | ||||||
13 | accordance with
guidelines established by the Department.
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14 | In counties with less than 3,000,000 inhabitants, the | ||||||
15 | county board may by
resolution provide that if a person has | ||||||
16 | been granted a homestead exemption
under this Section, the | ||||||
17 | person qualifying need not reapply for the exemption.
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18 | In counties with less than 3,000,000 inhabitants, if the | ||||||
19 | assessor or chief
county assessment officer requires annual | ||||||
20 | application for verification of
eligibility for an exemption | ||||||
21 | once granted under this Section, the application
shall be | ||||||
22 | mailed to the taxpayer.
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23 | The assessor or chief county assessment officer shall | ||||||
24 | notify each person
who qualifies for an exemption under this | ||||||
25 | Section that the person may also
qualify for deferral of real | ||||||
26 | estate taxes under the Senior Citizens Real Estate
Tax Deferral |
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1 | Act. The notice shall set forth the qualifications needed for
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2 | deferral of real estate taxes, the address and telephone number | ||||||
3 | of
county collector, and a
statement that applications for | ||||||
4 | deferral of real estate taxes may be obtained
from the county | ||||||
5 | collector.
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6 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
7 | no
reimbursement by the State is required for the | ||||||
8 | implementation of any mandate
created by this Section.
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9 | (Source: P.A. 94-794, eff. 5-22-06; 95-644, eff. 10-12-07; | ||||||
10 | 95-876, eff. 8-21-08.)
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11 | (35 ILCS 200/15-172)
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12 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
13 | Exemption.
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14 | (a) This Section may be cited as the Senior Citizens | ||||||
15 | Assessment
Freeze Homestead Exemption.
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16 | (b) As used in this Section:
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17 | "Applicant" means an individual who has filed an | ||||||
18 | application under this
Section.
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19 | "Base amount" means the base year equalized assessed value | ||||||
20 | of the residence
plus the first year's equalized assessed value | ||||||
21 | of any added improvements which
increased the assessed value of | ||||||
22 | the residence after the base year.
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23 | "Base year" means the taxable year prior to the taxable | ||||||
24 | year for which the
applicant first qualifies and applies for | ||||||
25 | the exemption provided that in the
prior taxable year the |
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1 | property was improved with a permanent structure that
was | ||||||
2 | occupied as a residence by the applicant who was liable for | ||||||
3 | paying real
property taxes on the property and who was either | ||||||
4 | (i) an owner of record of the
property or had legal or | ||||||
5 | equitable interest in the property as evidenced by a
written | ||||||
6 | instrument or (ii) had a legal or equitable interest as a | ||||||
7 | lessee in the
parcel of property that was single family | ||||||
8 | residence.
If in any subsequent taxable year for which the | ||||||
9 | applicant applies and
qualifies for the exemption the equalized | ||||||
10 | assessed value of the residence is
less than the equalized | ||||||
11 | assessed value in the existing base year
(provided that such | ||||||
12 | equalized assessed value is not
based
on an
assessed value that | ||||||
13 | results from a temporary irregularity in the property that
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14 | reduces the
assessed value for one or more taxable years), then | ||||||
15 | that
subsequent taxable year shall become the base year until a | ||||||
16 | new base year is
established under the terms of this paragraph. | ||||||
17 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
18 | shall review (i) all taxable years for which
the
applicant | ||||||
19 | applied and qualified for the exemption and (ii) the existing | ||||||
20 | base
year.
The assessment officer shall select as the new base | ||||||
21 | year the year with the
lowest equalized assessed value.
An | ||||||
22 | equalized assessed value that is based on an assessed value | ||||||
23 | that results
from a
temporary irregularity in the property that | ||||||
24 | reduces the assessed value for one
or more
taxable years shall | ||||||
25 | not be considered the lowest equalized assessed value.
The | ||||||
26 | selected year shall be the base year for
taxable year 1999 and |
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1 | thereafter until a new base year is established under the
terms | ||||||
2 | of this paragraph.
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3 | "Chief County Assessment Officer" means the County | ||||||
4 | Assessor or Supervisor of
Assessments of the county in which | ||||||
5 | the property is located.
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6 | "Equalized assessed value" means the assessed value as | ||||||
7 | equalized by the
Illinois Department of Revenue.
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8 | "Household" means the applicant, the spouse of the | ||||||
9 | applicant, and all persons
using the residence of the applicant | ||||||
10 | as their principal place of residence.
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11 | "Household income" means the combined income of the members | ||||||
12 | of a household
for the calendar year preceding the taxable | ||||||
13 | year.
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14 | "Income" has the same meaning as provided in Section 3.07 | ||||||
15 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
16 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
17 | assessment year 2001, "income" does not
include veteran's | ||||||
18 | benefits.
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19 | "Internal Revenue Code of 1986" means the United States | ||||||
20 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
21 | relating to federal income taxes in effect
for the year | ||||||
22 | preceding the taxable year.
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23 | "Life care facility that qualifies as a cooperative" means | ||||||
24 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
25 | Act.
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26 | "Maximum income limitation" means: |
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1 | (1) $35,000 prior
to taxable year 1999; | ||||||
2 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
3 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
4 | (4) $50,000 in taxable years 2006 and 2007; and | ||||||
5 | (5) $55,000 in taxable year 2008 and thereafter.
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6 | "Residence" means the principal dwelling place and | ||||||
7 | appurtenant structures
used for residential purposes in this | ||||||
8 | State occupied on January 1 of the
taxable year by a household | ||||||
9 | and so much of the surrounding land, constituting
the parcel | ||||||
10 | upon which the dwelling place is situated, as is used for
| ||||||
11 | residential purposes. If the Chief County Assessment Officer | ||||||
12 | has established a
specific legal description for a portion of | ||||||
13 | property constituting the
residence, then that portion of | ||||||
14 | property shall be deemed the residence for the
purposes of this | ||||||
15 | Section.
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16 | "Taxable year" means the calendar year during which ad | ||||||
17 | valorem property taxes
payable in the next succeeding year are | ||||||
18 | levied.
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19 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
20 | assessment freeze
homestead exemption is granted for real | ||||||
21 | property that is improved with a
permanent structure that is | ||||||
22 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
23 | age or older during the taxable year, (ii) has a household | ||||||
24 | income that does not exceed the maximum income limitation, | ||||||
25 | (iii) is liable for paying real property taxes on
the
property, | ||||||
26 | and (iv) is an owner of record of the property or has a legal or
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1 | equitable interest in the property as evidenced by a written | ||||||
2 | instrument. This
homestead exemption shall also apply to a | ||||||
3 | leasehold interest in a parcel of
property improved with a | ||||||
4 | permanent structure that is a single family residence
that is | ||||||
5 | occupied as a residence by a person who (i) is 65 years of age | ||||||
6 | or older
during the taxable year, (ii) has a household income | ||||||
7 | that does not exceed the maximum income limitation,
(iii)
has a | ||||||
8 | legal or equitable ownership interest in the property as | ||||||
9 | lessee, and (iv)
is liable for the payment of real property | ||||||
10 | taxes on that property.
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11 | In counties of 3,000,000 or more inhabitants, the amount of | ||||||
12 | the exemption for all taxable years is the equalized assessed | ||||||
13 | value of the
residence in the taxable year for which | ||||||
14 | application is made minus the base
amount. In all other | ||||||
15 | counties, the amount of the exemption is as follows: (i) | ||||||
16 | through taxable year 2005 and for taxable year 2007 and | ||||||
17 | thereafter, the amount of this exemption shall be the equalized | ||||||
18 | assessed value of the
residence in the taxable year for which | ||||||
19 | application is made minus the base
amount; and (ii) for
taxable | ||||||
20 | year 2006, the amount of the exemption is as follows:
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21 | (1) For an applicant who has a household income of | ||||||
22 | $45,000 or less, the amount of the exemption is the | ||||||
23 | equalized assessed value of the
residence in the taxable | ||||||
24 | year for which application is made minus the base
amount. | ||||||
25 | (2) For an applicant who has a household income | ||||||
26 | exceeding $45,000 but not exceeding $46,250, 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 0.8. | ||||||
4 | (3) For an applicant who has a household income | ||||||
5 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
6 | the exemption is (i) the equalized assessed value of the
| ||||||
7 | residence in the taxable year for which application is made | ||||||
8 | minus the base
amount (ii) multiplied by 0.6. | ||||||
9 | (4) For an applicant who has a household income | ||||||
10 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
11 | the exemption is (i) the equalized assessed value of the
| ||||||
12 | residence in the taxable year for which application is made | ||||||
13 | minus the base
amount (ii) multiplied by 0.4. | ||||||
14 | (5) For an applicant who has a household income | ||||||
15 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
16 | the exemption is (i) the equalized assessed value of the
| ||||||
17 | residence in the taxable year for which application is made | ||||||
18 | minus the base
amount (ii) multiplied by 0.2.
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19 | When the applicant is a surviving spouse of an applicant | ||||||
20 | for a prior year for
the same residence for which an exemption | ||||||
21 | under this Section has been granted,
the base year and base | ||||||
22 | amount for that residence are the same as for the
applicant for | ||||||
23 | the prior year.
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24 | Each year at the time the assessment books are certified to | ||||||
25 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
26 | give to the County Clerk a list
of the assessed values of |
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1 | improvements on each parcel qualifying for this
exemption that | ||||||
2 | were added after the base year for this parcel and that
| ||||||
3 | increased the assessed value of the property.
| ||||||
4 | In the case of land improved with an apartment building | ||||||
5 | owned and operated as
a cooperative or a building that is a | ||||||
6 | life care facility that qualifies as a
cooperative, the maximum | ||||||
7 | reduction from the equalized assessed value of the
property is | ||||||
8 | limited to the sum of the reductions calculated for each unit
| ||||||
9 | occupied as a residence by a person or persons (i) 65 years of | ||||||
10 | age or older, (ii) with a
household income that does not exceed | ||||||
11 | the maximum income limitation, (iii) who is liable, by contract | ||||||
12 | with the
owner
or owners of record, for paying real property | ||||||
13 | taxes on the property, and (iv) who is
an owner of record of a | ||||||
14 | legal or equitable interest in the cooperative
apartment | ||||||
15 | building, other than a leasehold interest. In the instance of a
| ||||||
16 | cooperative where a homestead exemption has been granted under | ||||||
17 | this Section,
the cooperative association or its management | ||||||
18 | firm shall credit the savings
resulting from that exemption | ||||||
19 | only to the apportioned tax liability of the
owner who | ||||||
20 | qualified for the exemption. Any person who willfully refuses | ||||||
21 | to
credit that savings to an owner who qualifies for the | ||||||
22 | exemption is guilty of a
Class B misdemeanor.
| ||||||
23 | When a homestead exemption has been granted under this | ||||||
24 | Section and an
applicant then becomes a resident of a facility | ||||||
25 | licensed under the Assisted Living and Shared Housing Act or | ||||||
26 | the Nursing Home
Care Act, the exemption shall be granted in |
| |||||||
| |||||||
1 | subsequent years so long as the
residence (i) continues to be | ||||||
2 | occupied by the qualified applicant's spouse or
(ii) if | ||||||
3 | remaining unoccupied, is still owned by the qualified applicant | ||||||
4 | for the
homestead exemption.
| ||||||
5 | Beginning January 1, 1997, when an individual dies who | ||||||
6 | would have qualified
for an exemption under this Section, and | ||||||
7 | the surviving spouse does not
independently qualify for this | ||||||
8 | exemption because of age, the exemption under
this Section | ||||||
9 | shall be granted to the surviving spouse for the taxable year
| ||||||
10 | preceding and the taxable
year of the death, provided that, | ||||||
11 | except for age, the surviving spouse meets
all
other | ||||||
12 | qualifications for the granting of this exemption for those | ||||||
13 | years.
| ||||||
14 | When married persons maintain separate residences, the | ||||||
15 | exemption provided for
in this Section may be claimed by only | ||||||
16 | one of such persons and for only one
residence.
| ||||||
17 | For taxable year 1994 only, in counties having less than | ||||||
18 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
19 | submit an application by
February 15, 1995 to the Chief County | ||||||
20 | Assessment Officer
of the county in which the property is | ||||||
21 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
22 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
23 | the exemption, a person
may submit an application to the Chief | ||||||
24 | County
Assessment Officer of the county in which the property | ||||||
25 | is located during such
period as may be specified by the Chief | ||||||
26 | County Assessment Officer. The Chief
County Assessment Officer |
| |||||||
| |||||||
1 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
2 | give notice of the application period by mail or by | ||||||
3 | publication. In
counties having less than 3,000,000 | ||||||
4 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
5 | to receive the exemption, a person
shall
submit an
application | ||||||
6 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
7 | Officer of the county in which the property is located. A | ||||||
8 | county may, by
ordinance, establish a date for submission of | ||||||
9 | applications that is
different than
July 1.
The applicant shall | ||||||
10 | submit with the
application an affidavit of the applicant's | ||||||
11 | total household income, age,
marital status (and if married the | ||||||
12 | name and address of the applicant's spouse,
if known), and | ||||||
13 | principal dwelling place of members of the household on January
| ||||||
14 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
15 | a method for
verifying the accuracy of affidavits filed by | ||||||
16 | applicants under this Section, and the Chief County Assessment | ||||||
17 | Officer may conduct audits of any taxpayer claiming an | ||||||
18 | exemption under this Section to verify that the taxpayer is | ||||||
19 | eligible to receive the exemption. Each application shall | ||||||
20 | contain or be verified by a written declaration that it is made | ||||||
21 | under the penalties of perjury. A taxpayer's signing a | ||||||
22 | fraudulent application under this Act is perjury, as defined in | ||||||
23 | Section 32-2 of the Criminal Code of 1961.
The applications | ||||||
24 | shall be clearly marked as applications for the Senior
Citizens | ||||||
25 | Assessment Freeze Homestead Exemption and must contain a notice | ||||||
26 | that any taxpayer who receives the exemption is subject to an |
| |||||||
| |||||||
1 | audit by the Chief County Assessment Officer.
| ||||||
2 | Notwithstanding any other provision to the contrary, in | ||||||
3 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
4 | applicant fails
to file the application required by this | ||||||
5 | Section in a timely manner and this
failure to file is due to a | ||||||
6 | mental or physical condition sufficiently severe so
as to | ||||||
7 | render the applicant incapable of filing the application in a | ||||||
8 | timely
manner, the Chief County Assessment Officer may extend | ||||||
9 | the filing deadline for
a period of 30 days after the applicant | ||||||
10 | regains the capability to file the
application, but in no case | ||||||
11 | may the filing deadline be extended beyond 3
months of the | ||||||
12 | original filing deadline. In order to receive the extension
| ||||||
13 | provided in this paragraph, the applicant shall provide the | ||||||
14 | Chief County
Assessment Officer with a signed statement from | ||||||
15 | the applicant's physician
stating the nature and extent of the | ||||||
16 | condition, that, in the
physician's opinion, the condition was | ||||||
17 | so severe that it rendered the applicant
incapable of filing | ||||||
18 | the application in a timely manner, and the date on which
the | ||||||
19 | applicant regained the capability to file the application.
| ||||||
20 | Beginning January 1, 1998, notwithstanding any other | ||||||
21 | provision to the
contrary, in counties having fewer than | ||||||
22 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
23 | application required by this Section in a timely manner and
| ||||||
24 | this failure to file is due to a mental or physical condition | ||||||
25 | sufficiently
severe so as to render the applicant incapable of | ||||||
26 | filing the application in a
timely manner, the Chief County |
| |||||||
| |||||||
1 | Assessment Officer may extend the filing
deadline for a period | ||||||
2 | of 3 months. In order to receive the extension provided
in this | ||||||
3 | paragraph, the applicant shall provide the Chief County | ||||||
4 | Assessment
Officer with a signed statement from the applicant's | ||||||
5 | physician stating the
nature and extent of the condition, and | ||||||
6 | that, in the physician's opinion, the
condition was so severe | ||||||
7 | that it rendered the applicant incapable of filing the
| ||||||
8 | application in a timely manner.
| ||||||
9 | In counties having less than 3,000,000 inhabitants, if an | ||||||
10 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
11 | denial occurred due to an
error on the part of an assessment
| ||||||
12 | official, or his or her agent or employee, then beginning in | ||||||
13 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
14 | determining the amount of the exemption,
shall be 1993 rather | ||||||
15 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
16 | exemption shall also include an amount equal to (i) the amount | ||||||
17 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
18 | as a result of using
1994, rather than 1993, as the base year, | ||||||
19 | (ii) the amount of any exemption
denied to the applicant in | ||||||
20 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
21 | as the base year, and (iii) the amount of the exemption | ||||||
22 | erroneously
denied for taxable year 1994.
| ||||||
23 | For purposes of this Section, a person who will be 65 years | ||||||
24 | of age during the
current taxable year shall be eligible to | ||||||
25 | apply for the homestead exemption
during that taxable year. | ||||||
26 | Application shall be made during the application
period in |
| |||||||
| |||||||
1 | effect for the county of his or her residence.
| ||||||
2 | The Chief County Assessment Officer may determine the | ||||||
3 | eligibility of a life
care facility that qualifies as a | ||||||
4 | cooperative to receive the benefits
provided by this Section by | ||||||
5 | use of an affidavit, application, visual
inspection, | ||||||
6 | questionnaire, or other reasonable method in order to insure | ||||||
7 | that
the tax savings resulting from the exemption are credited | ||||||
8 | by the management
firm to the apportioned tax liability of each | ||||||
9 | qualifying resident. The Chief
County Assessment Officer may | ||||||
10 | request reasonable proof that the management firm
has so | ||||||
11 | credited that exemption.
| ||||||
12 | Except as provided in this Section, all information | ||||||
13 | received by the chief
county assessment officer or the | ||||||
14 | Department from applications filed under this
Section, or from | ||||||
15 | any investigation conducted under the provisions of this
| ||||||
16 | Section, shall be confidential, except for official purposes or
| ||||||
17 | pursuant to official procedures for collection of any State or | ||||||
18 | local tax or
enforcement of any civil or criminal penalty or | ||||||
19 | sanction imposed by this Act or
by any statute or ordinance | ||||||
20 | imposing a State or local tax. Any person who
divulges any such | ||||||
21 | information in any manner, except in accordance with a proper
| ||||||
22 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
23 | Nothing contained in this Section shall prevent the | ||||||
24 | Director or chief county
assessment officer from publishing or | ||||||
25 | making available reasonable statistics
concerning the | ||||||
26 | operation of the exemption contained in this Section in which
|
| |||||||
| |||||||
1 | the contents of claims are grouped into aggregates in such a | ||||||
2 | way that
information contained in any individual claim shall | ||||||
3 | not be disclosed.
| ||||||
4 | (d) Each Chief County Assessment Officer shall annually | ||||||
5 | publish a notice
of availability of the exemption provided | ||||||
6 | under this Section. The notice
shall be published at least 60 | ||||||
7 | days but no more than 75 days prior to the date
on which the | ||||||
8 | application must be submitted to the Chief County Assessment
| ||||||
9 | Officer of the county in which the property is located. The | ||||||
10 | notice shall
appear in a newspaper of general circulation in | ||||||
11 | the county.
| ||||||
12 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
13 | no reimbursement by the State is required for the | ||||||
14 | implementation of any mandate created by this Section.
| ||||||
15 | (Source: P.A. 94-794, eff. 5-22-06; 95-644, eff. 10-12-07.)
|