Bill Text: IL HB3273 | 2013-2014 | 98th General Assembly | Amended

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Bill Title: Amends the Property Tax Code. Creates an exemption for property on which a hospice residence is located if the hospice provider meets certain criteria related to charity care. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to create an exemption for hospice providers. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB3273 Detail]

Download: Illinois-2013-HB3273-Amended.html

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Rep. Jay Hoffman

Filed: 3/20/2014

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AMENDMENT TO HOUSE BILL 3273
AMENDMENT NO. ______. Amend House Bill 3273 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by adding
Section 15-87 as follows:
(35 ILCS 200/15-87 new)
Sec. 15-87. Hospice residence exemption.
(a) Property on which a hospice residence is located shall
be issued a charitable exemption under this Section if the
value of services or activities listed in subsection (b) for
the taxable year equals or exceeds the estimated property tax
liability for the property for the year for which exemption is
sought. For purposes of making the calculations required by
this Section, if the hospice provider owns more than one
hospice residence, the value of the services or activities
listed in subsection (b) shall be calculated on the basis of

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only those services and activities relating to the subject
property, and the relevant hospice's estimated property tax
liability shall be calculated only with respect to the
properties comprising that hospice residence.
Notwithstanding any other provisions of this Code, any
parcel or portion thereof, that is owned by a for-profit
entity, or that is leased, licensed or operated by a for-profit
entity regardless of whether a hospice program is provided on
that parcel shall not qualify for exemption. If a parcel has
both exempt and non-exempt uses, an exemption may be granted
for the qualifying portion of that parcel. In the case of
parking lots and common areas serving both exempt and
non-exempt uses those parcels or portions thereof may qualify
for an exemption in proportion to the amount of qualifying use.
(b) The following services and activities shall be
considered for purposes of making the calculations required by
subsection (a):
(1) Charity care. Free or discounted services provided
to low-income and underserved individuals either without
charge or at a reduced rate pursuant to the hospice
provider's financial assistance policy.
(2) Subsidy of State or local governments. Direct or
indirect financial or in-kind subsidies of State or local
governments by the hospice provider that pay for or
subsidize activities or programs related to health care for
low-income or underserved individuals.

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(3) Dual-eligible subsidy. The amount of subsidy
provided to government by treating dual-eligible
Medicare/Medicaid patients.
(4) Relief of the burden of government related to the
care of low-income individuals. Except to the extent
otherwise taken into account in this subsection, the
portion of unreimbursed costs of the hospice provider
attributable to providing, paying for, or subsidizing
goods, activities, or services that relieve the burden of
government related to care for low-income individuals.
(5) Any other activity by the hospice provider that the
Department determines relieves the burden of government or
addresses the health of low-income or underserved
individuals.
(c) Each hospice provider applying for an exemption under
this Section shall use an application form provided by the
Department. The application form shall specify the records
required in support of the application and those records shall
be submitted to the Department with the application form. Each
application or affidavit shall contain a verification by the
Chief Executive Officer of the hospice provider under oath or
affirmation stating that each statement in the application or
affidavit and each document submitted with the application or
affidavit is true and correct.
(d) For the purposes of this Section:
"Hospice residence" has the meaning ascribed to that

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term in the Hospice Program Licensing Act.
"Hospice provider" means a licensed public agency or
private organization, or a subdivision of either of those,
that is primarily engaged in providing care to terminally
ill individuals through a program of home care or inpatient
care, or both home care and inpatient care, utilizing a
medically directed interdisciplinary hospice care team of
professionals or volunteers, or both professionals and
volunteers.
(e) Nothing in this Section shall be construed to limit the
ability of otherwise eligible taxpayers to obtain or maintain
property tax exemptions pursuant to a provision of this Code
other than this Section.
Section 99. Effective date. This Act takes effect upon
becoming law.".