Bill Text: IL HB3322 | 2021-2022 | 102nd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that the Senior Citizens Assessment Freeze Homestead Exemption also applies to persons who are quadriplegic; defines "person who is quadriplegic". Amends the State Mandates Act to make conforming changes. Effective immediately.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB3322 Detail]
Download: Illinois-2021-HB3322-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 State Mandates Act is amended by changing | |||||||||||||||||||||||||||
5 | Section 8.28 as follows:
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6 | (30 ILCS 805/8.28)
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7 | Sec. 8.28. Exempt mandate. | |||||||||||||||||||||||||||
8 | (a) Notwithstanding Sections 6 and 8 of this
Act, no | |||||||||||||||||||||||||||
9 | reimbursement by the State is required for the implementation | |||||||||||||||||||||||||||
10 | of
any mandate created by Public Act 93-654, 93-677, 93-679, | |||||||||||||||||||||||||||
11 | 93-689, 93-734, 93-753, 93-910, 93-917, 93-1036, 93-1038, | |||||||||||||||||||||||||||
12 | 93-1079, or 93-1090.
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13 | (b) Notwithstanding Sections 6 and 8 of this
Act, no | |||||||||||||||||||||||||||
14 | reimbursement by the State is required for the implementation | |||||||||||||||||||||||||||
15 | of
any mandate created by the Senior Citizens and Persons who | |||||||||||||||||||||||||||
16 | are Quadriplegic Assessment Freeze Homestead Exemption under | |||||||||||||||||||||||||||
17 | Section 15-172 of the Property Tax Code, the General Homestead | |||||||||||||||||||||||||||
18 | Exemption under Section 15-175 of the Property Tax Code, the | |||||||||||||||||||||||||||
19 | alternative General Homestead Exemption
under
Section 15-176 | |||||||||||||||||||||||||||
20 | of the Property Tax Code, the Homestead Improvements Exemption | |||||||||||||||||||||||||||
21 | under Section 15-180 of the Property Tax Code, and by Public | |||||||||||||||||||||||||||
22 | Act 93-715. | |||||||||||||||||||||||||||
23 | (Source: P.A. 95-331, eff. 8-21-07.)
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1 | Section 10. The Property Tax Code is amended by changing | ||||||
2 | Sections 9-275, 15-10, 15-172, and 15-175 as follows:
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3 | (35 ILCS 200/9-275) | ||||||
4 | Sec. 9-275. Erroneous homestead exemptions. | ||||||
5 | (a) For purposes of this Section: | ||||||
6 | "Erroneous homestead exemption" means a homestead | ||||||
7 | exemption that was granted for real property in a taxable year | ||||||
8 | if the property was not eligible for that exemption in that | ||||||
9 | taxable year. If the taxpayer receives an erroneous homestead | ||||||
10 | exemption under a single Section of this Code for the same | ||||||
11 | property in multiple years, that exemption is considered a | ||||||
12 | single erroneous homestead exemption for purposes of this | ||||||
13 | Section. However, if the taxpayer receives erroneous homestead | ||||||
14 | exemptions under multiple Sections of this Code for the same | ||||||
15 | property, or if the taxpayer receives erroneous homestead | ||||||
16 | exemptions under the same Section of this Code for multiple | ||||||
17 | properties, then each of those exemptions is considered a | ||||||
18 | separate erroneous homestead exemption for purposes of this | ||||||
19 | Section. | ||||||
20 | "Homestead exemption" means an exemption under Section | ||||||
21 | 15-165 (veterans with disabilities), 15-167 (returning | ||||||
22 | veterans), 15-168 (persons with disabilities), 15-169 | ||||||
23 | (standard homestead for veterans with disabilities), 15-170 | ||||||
24 | (senior citizens), 15-172 (senior citizens and persons who are |
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1 | quadriplegic assessment freeze), 15-175 (general homestead), | ||||||
2 | 15-176 (alternative general homestead), or 15-177 (long-time | ||||||
3 | occupant). | ||||||
4 | "Erroneous exemption principal amount" means the total | ||||||
5 | difference between the property taxes actually billed to a | ||||||
6 | property index number and the amount of property taxes that | ||||||
7 | would have been billed but for the erroneous exemption or | ||||||
8 | exemptions. | ||||||
9 | "Taxpayer" means the property owner or leasehold owner | ||||||
10 | that erroneously received a homestead exemption upon property. | ||||||
11 | (b) Notwithstanding any other provision of law, in | ||||||
12 | counties with 3,000,000 or more inhabitants, the chief county | ||||||
13 | assessment officer shall include the following information | ||||||
14 | with each assessment notice sent in a general assessment year: | ||||||
15 | (1) a list of each homestead exemption available under Article | ||||||
16 | 15 of this Code and a description of the eligibility criteria | ||||||
17 | for that exemption, including the number of assessment years | ||||||
18 | of automatic renewal remaining on a current senior citizens | ||||||
19 | homestead exemption if such an exemption has been applied to | ||||||
20 | the property; (2) a list of each homestead exemption applied | ||||||
21 | to the property in the current assessment year; (3) | ||||||
22 | information regarding penalties and interest that may be | ||||||
23 | incurred under this Section if the taxpayer received an | ||||||
24 | erroneous homestead exemption in a previous taxable year; and | ||||||
25 | (4) notice of the 60-day grace period available under this | ||||||
26 | subsection. If, within 60 days after receiving his or her |
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1 | assessment notice, the taxpayer notifies the chief county | ||||||
2 | assessment officer that he or she received an erroneous | ||||||
3 | homestead exemption in a previous taxable year, and if the | ||||||
4 | taxpayer pays the erroneous exemption principal amount, plus | ||||||
5 | interest as provided in subsection (f), then the taxpayer | ||||||
6 | shall not be liable for the penalties provided in subsection | ||||||
7 | (f) with respect to that exemption. | ||||||
8 | (c) In counties with 3,000,000 or more inhabitants, when | ||||||
9 | the chief county assessment officer determines that one or | ||||||
10 | more erroneous homestead exemptions was applied to the | ||||||
11 | property, the erroneous exemption principal amount, together | ||||||
12 | with all applicable interest and penalties as provided in | ||||||
13 | subsections (f) and (j), shall constitute a lien in the name of | ||||||
14 | the People of Cook County on the property receiving the | ||||||
15 | erroneous homestead exemption. Upon becoming aware of the | ||||||
16 | existence of one or more erroneous homestead exemptions, the | ||||||
17 | chief county assessment officer shall cause to be served, by | ||||||
18 | both regular mail and certified mail, a notice of discovery as | ||||||
19 | set forth in subsection (c-5). The chief county assessment | ||||||
20 | officer in a county with 3,000,000 or more inhabitants may | ||||||
21 | cause a lien to be recorded against property that (1) is | ||||||
22 | located in the county and (2) received one or more erroneous | ||||||
23 | homestead exemptions if, upon determination of the chief | ||||||
24 | county assessment officer, the taxpayer received: (A) one or 2 | ||||||
25 | erroneous homestead exemptions for real property, including at | ||||||
26 | least one erroneous homestead exemption granted for the |
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1 | property against which the lien is sought, during any of the 3 | ||||||
2 | collection years immediately prior to the current collection | ||||||
3 | year in which the notice of discovery is served; or (B) 3 or | ||||||
4 | more erroneous homestead exemptions for real property, | ||||||
5 | including at least one erroneous homestead exemption granted | ||||||
6 | for the property against which the lien is sought, during any | ||||||
7 | of the 6 collection years immediately prior to the current | ||||||
8 | collection year in which the notice of discovery is served. | ||||||
9 | Prior to recording the lien against the property, the chief | ||||||
10 | county assessment officer shall cause to be served, by both | ||||||
11 | regular mail and certified mail, return receipt requested, on | ||||||
12 | the person to whom the most recent tax bill was mailed and the | ||||||
13 | owner of record, a notice of intent to record a lien against | ||||||
14 | the property. The chief county assessment officer shall cause | ||||||
15 | the notice of intent to record a lien to be served within 3 | ||||||
16 | years from the date on which the notice of discovery was | ||||||
17 | served. | ||||||
18 | (c-5) The notice of discovery described in subsection (c) | ||||||
19 | shall: (1) identify, by property index number, the property | ||||||
20 | for which the chief county assessment officer has knowledge | ||||||
21 | indicating the existence of an erroneous homestead exemption; | ||||||
22 | (2) set forth the taxpayer's liability for principal, | ||||||
23 | interest, penalties, and administrative costs including, but | ||||||
24 | not limited to, recording fees described in subsection (f); | ||||||
25 | (3) inform the taxpayer that he or she will be served with a | ||||||
26 | notice of intent to record a lien within 3 years from the date |
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1 | of service of the notice of discovery; (4) inform the taxpayer | ||||||
2 | that he or she may pay the outstanding amount, plus interest, | ||||||
3 | penalties, and administrative costs at any time prior to being | ||||||
4 | served with the notice of intent to record a lien or within 30 | ||||||
5 | days after the notice of intent to record a lien is served; and | ||||||
6 | (5) inform the taxpayer that, if the taxpayer provided notice | ||||||
7 | to the chief county assessment officer as provided in | ||||||
8 | subsection (d-1) of Section 15-175 of this Code, upon | ||||||
9 | submission by the taxpayer of evidence of timely notice and | ||||||
10 | receipt thereof by the chief county assessment officer, the | ||||||
11 | chief county assessment officer will withdraw the notice of | ||||||
12 | discovery and reissue a notice of discovery in compliance with | ||||||
13 | this Section in which the taxpayer is not liable for interest | ||||||
14 | and penalties for the current tax year in which the notice was | ||||||
15 | received. | ||||||
16 | For the purposes of this subsection (c-5): | ||||||
17 | "Collection year" means the year in which the first and | ||||||
18 | second installment of the current tax year is billed. | ||||||
19 | "Current tax year" means the year prior to the collection | ||||||
20 | year. | ||||||
21 | (d) The notice of intent to record a lien described in | ||||||
22 | subsection (c) shall: (1) identify, by property index number, | ||||||
23 | the property against which the lien is being sought; (2) | ||||||
24 | identify each specific homestead exemption that was | ||||||
25 | erroneously granted and the year or years in which each | ||||||
26 | exemption was granted; (3) set forth the erroneous exemption |
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1 | principal amount due and the interest amount and any penalty | ||||||
2 | and administrative costs due; (4) inform the taxpayer that he | ||||||
3 | or she may request a hearing within 30 days after service and | ||||||
4 | may appeal the hearing officer's ruling to the circuit court; | ||||||
5 | (5) inform the taxpayer that he or she may pay the erroneous | ||||||
6 | exemption principal amount, plus interest and penalties, | ||||||
7 | within 30 days after service; and (6) inform the taxpayer | ||||||
8 | that, if the lien is recorded against the property, the amount | ||||||
9 | of the lien will be adjusted to include the applicable | ||||||
10 | recording fee and that fees for recording a release of the lien | ||||||
11 | shall be incurred by the taxpayer. A lien shall not be filed | ||||||
12 | pursuant to this Section if the taxpayer pays the erroneous | ||||||
13 | exemption principal amount, plus penalties and interest, | ||||||
14 | within 30 days of service of the notice of intent to record a | ||||||
15 | lien. | ||||||
16 | (e) The notice of intent to record a lien shall also | ||||||
17 | include a form that the taxpayer may return to the chief county | ||||||
18 | assessment officer to request a hearing. The taxpayer may | ||||||
19 | request a hearing by returning the form within 30 days after | ||||||
20 | service. The hearing shall be held within 90 days after the | ||||||
21 | taxpayer is served. The chief county assessment officer shall | ||||||
22 | promulgate rules of service and procedure for the hearing. The | ||||||
23 | chief county assessment officer must generally follow rules of | ||||||
24 | evidence and practices that prevail in the county circuit | ||||||
25 | courts, but, because of the nature of these proceedings, the | ||||||
26 | chief county assessment officer is not bound by those rules in |
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1 | all particulars. The chief county assessment officer shall | ||||||
2 | appoint a hearing officer to oversee the hearing. The taxpayer | ||||||
3 | shall be allowed to present evidence to the hearing officer at | ||||||
4 | the hearing. After taking into consideration all the relevant | ||||||
5 | testimony and evidence, the hearing officer shall make an | ||||||
6 | administrative decision on whether the taxpayer was | ||||||
7 | erroneously granted a homestead exemption for the taxable year | ||||||
8 | in question. The taxpayer may appeal the hearing officer's | ||||||
9 | ruling to the circuit court of the county where the property is | ||||||
10 | located as a final administrative decision under the | ||||||
11 | Administrative Review Law. | ||||||
12 | (f) A lien against the property imposed under this Section | ||||||
13 | shall be filed with the county recorder of deeds, but may not | ||||||
14 | be filed sooner than 60 days after the notice of intent to | ||||||
15 | record a lien was delivered to the taxpayer if the taxpayer | ||||||
16 | does not request a hearing, or until the conclusion of the | ||||||
17 | hearing and all appeals if the taxpayer does request a | ||||||
18 | hearing. If a lien is filed pursuant to this Section and the | ||||||
19 | taxpayer received one or 2 erroneous homestead exemptions | ||||||
20 | during any of the 3 collection years immediately prior to the | ||||||
21 | current collection year in which the notice of discovery is | ||||||
22 | served, then the erroneous exemption principal amount, plus | ||||||
23 | 10% interest per annum or portion thereof from the date the | ||||||
24 | erroneous exemption principal amount would have become due if | ||||||
25 | properly included in the tax bill, shall be charged against | ||||||
26 | the property by the chief county assessment officer. However, |
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1 | if a lien is filed pursuant to this Section and the taxpayer | ||||||
2 | received 3 or more erroneous homestead exemptions during any | ||||||
3 | of the 6 collection years immediately prior to the current | ||||||
4 | collection year in which the notice of discovery is served, | ||||||
5 | the erroneous exemption principal amount, plus a penalty of | ||||||
6 | 50% of the total amount of the erroneous exemption principal | ||||||
7 | amount for that property and 10% interest per annum or portion | ||||||
8 | thereof from the date the erroneous exemption principal amount | ||||||
9 | would have become due if properly included in the tax bill, | ||||||
10 | shall be charged against the property by the chief county | ||||||
11 | assessment officer. If a lien is filed pursuant to this | ||||||
12 | Section, the taxpayer shall not be liable for interest that | ||||||
13 | accrues between the date the notice of discovery is served and | ||||||
14 | the date the lien is filed. Before recording the lien with the | ||||||
15 | county recorder of deeds, the chief county assessment officer | ||||||
16 | shall adjust the amount of the lien to add administrative | ||||||
17 | costs, including but not limited to the applicable recording | ||||||
18 | fee, to the total lien amount. | ||||||
19 | (g) If a person received an erroneous homestead exemption | ||||||
20 | under Section 15-170 and: (1) the person was the spouse, | ||||||
21 | child, grandchild, brother, sister, niece, or nephew of the | ||||||
22 | previous taxpayer; and (2) the person received the property by | ||||||
23 | bequest or inheritance; then the person is not liable for the | ||||||
24 | penalties imposed under this Section for any year or years | ||||||
25 | during which the chief county assessment officer did not | ||||||
26 | require an annual application for the exemption or, in a |
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1 | county with 3,000,000 or more inhabitants, an application for | ||||||
2 | renewal of a multi-year exemption pursuant to subsection (i) | ||||||
3 | of Section 15-170, as the case may be. However, that person is | ||||||
4 | responsible for any interest owed under subsection (f). | ||||||
5 | (h) If the erroneous homestead exemption was granted as a | ||||||
6 | result of a clerical error or omission on the part of the chief | ||||||
7 | county assessment officer, and if the taxpayer has paid the | ||||||
8 | tax bills as received for the year in which the error occurred, | ||||||
9 | then the interest and penalties authorized by this Section | ||||||
10 | with respect to that homestead exemption shall not be | ||||||
11 | chargeable to the taxpayer. However, nothing in this Section | ||||||
12 | shall prevent the collection of the erroneous exemption | ||||||
13 | principal amount due and owing. | ||||||
14 | (i) A lien under this Section is not valid as to (1) any | ||||||
15 | bona fide purchaser for value without notice of the erroneous | ||||||
16 | homestead exemption whose rights in and to the underlying | ||||||
17 | parcel arose after the erroneous homestead exemption was | ||||||
18 | granted but before the filing of the notice of lien; or (2) any | ||||||
19 | mortgagee, judgment creditor, or other lienor whose rights in | ||||||
20 | and to the underlying parcel arose before the filing of the | ||||||
21 | notice of lien. A title insurance policy for the property that | ||||||
22 | is issued by a title company licensed to do business in the | ||||||
23 | State showing that the property is free and clear of any liens | ||||||
24 | imposed under this Section shall be prima facie evidence that | ||||||
25 | the taxpayer is without notice of the erroneous homestead | ||||||
26 | exemption. Nothing in this Section shall be deemed to impair |
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1 | the rights of subsequent creditors and subsequent purchasers | ||||||
2 | under Section 30 of the Conveyances Act. | ||||||
3 | (j) When a lien is filed against the property pursuant to | ||||||
4 | this Section, the chief county assessment officer shall mail a | ||||||
5 | copy of the lien to the person to whom the most recent tax bill | ||||||
6 | was mailed and to the owner of record, and the outstanding | ||||||
7 | liability created by such a lien is due and payable within 30 | ||||||
8 | days after the mailing of the lien by the chief county | ||||||
9 | assessment officer. This liability is deemed delinquent and | ||||||
10 | shall bear interest beginning on the day after the due date at | ||||||
11 | a rate of 1.5% per month or portion thereof. Payment shall be | ||||||
12 | made to the county treasurer. Upon receipt of the full amount | ||||||
13 | due, as determined by the chief county assessment officer, the | ||||||
14 | county treasurer shall distribute the amount paid as provided | ||||||
15 | in subsection (k). Upon presentment by the taxpayer to the | ||||||
16 | chief county assessment officer of proof of payment of the | ||||||
17 | total liability, the chief county assessment officer shall | ||||||
18 | provide in reasonable form a release of the lien. The release | ||||||
19 | of the lien provided shall clearly inform the taxpayer that it | ||||||
20 | is the responsibility of the taxpayer to record the lien | ||||||
21 | release form with the county recorder of deeds and to pay any | ||||||
22 | applicable recording fees. | ||||||
23 | (k) The county treasurer shall pay collected erroneous | ||||||
24 | exemption principal amounts, pro rata, to the taxing | ||||||
25 | districts, or their legal successors, that levied upon the | ||||||
26 | subject property in the taxable year or years for which the |
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1 | erroneous homestead exemptions were granted, except as set | ||||||
2 | forth in this Section. The county treasurer shall deposit | ||||||
3 | collected penalties and interest into a special fund | ||||||
4 | established by the county treasurer to offset the costs of | ||||||
5 | administration of the provisions of this Section by the chief | ||||||
6 | county assessment officer's office, as appropriated by the | ||||||
7 | county board. If the costs of administration of this Section | ||||||
8 | exceed the amount of interest and penalties collected in the | ||||||
9 | special fund, the chief county assessor shall be reimbursed by | ||||||
10 | each taxing district or their legal successors for those | ||||||
11 | costs. Such costs shall be paid out of the funds collected by | ||||||
12 | the county treasurer on behalf of each taxing district | ||||||
13 | pursuant to this Section. | ||||||
14 | (l) The chief county assessment officer in a county with | ||||||
15 | 3,000,000 or more inhabitants shall establish an amnesty | ||||||
16 | period for all taxpayers owing any tax due to an erroneous | ||||||
17 | homestead exemption granted in a tax year prior to the 2013 tax | ||||||
18 | year. The amnesty period shall begin on the effective date of | ||||||
19 | this amendatory Act of the 98th General Assembly and shall run | ||||||
20 | through December 31, 2013. If, during the amnesty period, the | ||||||
21 | taxpayer pays the entire arrearage of taxes due for tax years | ||||||
22 | prior to 2013, the county clerk shall abate and not seek to | ||||||
23 | collect any interest or penalties that may be applicable and | ||||||
24 | shall not seek civil or criminal prosecution for any taxpayer | ||||||
25 | for tax years prior to 2013. Failure to pay all such taxes due | ||||||
26 | during the amnesty period established under this Section shall |
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1 | invalidate the amnesty period for that taxpayer. | ||||||
2 | The chief county assessment officer in a county with | ||||||
3 | 3,000,000 or more inhabitants shall (i) mail notice of the | ||||||
4 | amnesty period with the tax bills for the second installment | ||||||
5 | of taxes for the 2012 assessment year and (ii) as soon as | ||||||
6 | possible after the effective date of this amendatory Act of | ||||||
7 | the 98th General Assembly, publish notice of the amnesty | ||||||
8 | period in a newspaper of general circulation in the county. | ||||||
9 | Notices shall include information on the amnesty period, its | ||||||
10 | purpose, and the method by which to make payment. | ||||||
11 | Taxpayers who are a party to any criminal investigation or | ||||||
12 | to any civil or criminal litigation that is pending in any | ||||||
13 | circuit court or appellate court, or in the Supreme Court of | ||||||
14 | this State, for nonpayment, delinquency, or fraud in relation | ||||||
15 | to any property tax imposed by any taxing district located in | ||||||
16 | the State on the effective date of this amendatory Act of the | ||||||
17 | 98th General Assembly may not take advantage of the amnesty | ||||||
18 | period. | ||||||
19 | A taxpayer who has claimed 3 or more homestead exemptions | ||||||
20 | in error shall not be eligible for the amnesty period | ||||||
21 | established under this subsection.
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22 | (m) Notwithstanding any other provision of law, for | ||||||
23 | taxable years 2019 through 2023, in counties with 3,000,000 or | ||||||
24 | more inhabitants, the chief county assessment officer shall, | ||||||
25 | if he or she learns that a taxpayer who has been granted a | ||||||
26 | senior citizens homestead exemption has died during the period |
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1 | to which the exemption applies, send a notice to the address on | ||||||
2 | record for the owner of record of the property notifying the | ||||||
3 | owner that the exemption will be terminated unless, within 90 | ||||||
4 | days after the notice is sent, the chief county assessment | ||||||
5 | officer is provided with a basis to continue the exemption. | ||||||
6 | The notice shall be sent by first-class mail, in an envelope | ||||||
7 | that bears on its front, in boldface red lettering that is at | ||||||
8 | least one inch in size, the words "Notice of Exemption | ||||||
9 | Termination"; however, if the taxpayer elects to receive the | ||||||
10 | notice by email and provides an email address, then the notice | ||||||
11 | shall be sent by email. | ||||||
12 | (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20.)
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13 | (35 ILCS 200/15-10)
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14 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
15 | (a) All property
granted an exemption by the Department | ||||||
16 | pursuant to the requirements of
Section 15-5 and
described in | ||||||
17 | the Sections following Section 15-30 and preceding Section | ||||||
18 | 16-5,
to the extent therein limited, is exempt from taxation.
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19 | In order to maintain that exempt status, the titleholder or | ||||||
20 | the owner of the
beneficial interest of any property
that
is | ||||||
21 | exempt must file with the chief county assessment
officer, on | ||||||
22 | or before January 31 of each year (May 31 in the case of | ||||||
23 | property
exempted by Section 15-170), an affidavit stating | ||||||
24 | whether there has been any
change in the ownership or use of | ||||||
25 | the property, the status of the
owner-resident, the |
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1 | satisfaction by a relevant hospital entity of the condition | ||||||
2 | for an exemption under Section 15-86, or that a veteran with a | ||||||
3 | disability who qualifies under Section 15-165
owned and used | ||||||
4 | the property as of January 1 of that year.
The nature of any
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5 | change shall be stated in the affidavit. Failure to file an | ||||||
6 | affidavit shall,
in the discretion of the assessment officer, | ||||||
7 | constitute cause to terminate the
exemption of that property, | ||||||
8 | notwithstanding any other provision of this Code.
Owners of 5 | ||||||
9 | or more such exempt parcels within a county may file a single
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10 | annual affidavit in lieu of an affidavit for each parcel. The | ||||||
11 | assessment
officer, upon request, shall furnish an affidavit | ||||||
12 | form to the owners, in which
the owner may state whether there | ||||||
13 | has been any change in the ownership or use
of the property or | ||||||
14 | status of the owner or resident as of January 1 of that
year. | ||||||
15 | The owner of 5 or more exempt parcels shall list all the | ||||||
16 | properties
giving the same information for each parcel as | ||||||
17 | required of owners who file
individual affidavits.
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18 | (b) However, titleholders or owners of the beneficial | ||||||
19 | interest in any property
exempted under any of the following | ||||||
20 | provisions are not required to
submit an annual filing under | ||||||
21 | this Section:
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22 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
23 | than 3,000,000
inhabitants and owned by a not-for-profit
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24 | organization.
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25 | (2) Section 15-40.
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26 | (3) Section 15-50 (United States property).
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1 | (c) If there is a change in use or ownership, however, | ||||||
2 | notice must be filed
pursuant to Section 15-20.
| ||||||
3 | (d) An application for homestead exemptions shall be filed | ||||||
4 | as provided in
Section 15-170 (senior citizens homestead | ||||||
5 | exemption), Section 15-172 (senior
citizens and persons who | ||||||
6 | are quadriplegic assessment freeze homestead exemption), and | ||||||
7 | Sections
15-175 (general homestead exemption), 15-176
(general | ||||||
8 | alternative
homestead exemption), and 15-177 (long-time | ||||||
9 | occupant homestead exemption), respectively.
| ||||||
10 | (e) For purposes of determining satisfaction of the | ||||||
11 | condition for an exemption under Section 15-86: | ||||||
12 | (1) The "year for which exemption is sought" is the | ||||||
13 | year prior to the year in which the affidavit is due. | ||||||
14 | (2) The "hospital year" is the fiscal year of the | ||||||
15 | relevant hospital entity, or the fiscal year of one of the | ||||||
16 | hospitals in the hospital system if the relevant hospital | ||||||
17 | entity is a hospital system with members with different | ||||||
18 | fiscal years, that ends in the year prior to the year in | ||||||
19 | which the affidavit is due. However, if that fiscal year | ||||||
20 | ends 3 months or less before the date on which the | ||||||
21 | affidavit is due, the relevant hospital entity shall file | ||||||
22 | an interim affidavit based on the currently available | ||||||
23 | information, and shall file a supplemental affidavit | ||||||
24 | within 90 days of date on which the application was due, if | ||||||
25 | the information in the relevant hospital entity's audited | ||||||
26 | financial statements changes the interim affidavit's |
| |||||||
| |||||||
1 | statement concerning the entity's compliance with the | ||||||
2 | calculation required by Section 15-86. | ||||||
3 | (3) The affidavit shall be accompanied by an exhibit | ||||||
4 | prepared by the relevant hospital entity showing (A) the | ||||||
5 | value of the relevant hospital entity's services and | ||||||
6 | activities, if any, under items (1) through (7) of | ||||||
7 | subsection (e) of Section 15-86, stated separately for | ||||||
8 | each item, and (B) the value relating to the relevant | ||||||
9 | hospital entity's estimated property tax liability under | ||||||
10 | paragraphs (A), (B), and (C) of item (1) of subsection (g) | ||||||
11 | of Section 15-86; under paragraphs (A), (B), and (C) of | ||||||
12 | item (2) of subsection (g) of Section 15-86; and under | ||||||
13 | item (3) of subsection (g) of Section 15-86. | ||||||
14 | (Source: P.A. 99-143, eff. 7-27-15.)
| ||||||
15 | (35 ILCS 200/15-172)
| ||||||
16 | Sec. 15-172. Senior Citizens and Persons who are | ||||||
17 | Quadriplegic Assessment Freeze Homestead Exemption.
| ||||||
18 | (a) This Section may be cited as the Senior Citizens and | ||||||
19 | Persons who are Quadriplegic Assessment
Freeze Homestead | ||||||
20 | Exemption.
| ||||||
21 | (b) As used in this Section:
| ||||||
22 | "Applicant" means an individual who has filed an | ||||||
23 | application under this
Section.
| ||||||
24 | "Base amount" means the base year equalized assessed value | ||||||
25 | of the residence
plus the first year's equalized assessed |
| |||||||
| |||||||
1 | value of any added improvements which
increased the assessed | ||||||
2 | value of the residence after the base year.
| ||||||
3 | "Base year" means the taxable year prior to the taxable | ||||||
4 | year for which the
applicant first qualifies and applies for | ||||||
5 | the exemption provided that in the
prior taxable year the | ||||||
6 | property was improved with a permanent structure that
was | ||||||
7 | occupied as a residence by the applicant who was liable for | ||||||
8 | paying real
property taxes on the property and who was either | ||||||
9 | (i) an owner of record of the
property or had legal or | ||||||
10 | equitable interest in the property as evidenced by a
written | ||||||
11 | instrument or (ii) had a legal or equitable interest as a | ||||||
12 | lessee in the
parcel of property that was single family | ||||||
13 | residence.
If in any subsequent taxable year for which the | ||||||
14 | applicant applies and
qualifies for the exemption the | ||||||
15 | equalized assessed value of the residence is
less than the | ||||||
16 | equalized assessed value in the existing base year
(provided | ||||||
17 | that such equalized assessed value is not
based
on an
assessed | ||||||
18 | value that results from a temporary irregularity in the | ||||||
19 | property that
reduces the
assessed value for one or more | ||||||
20 | taxable years), then that
subsequent taxable year shall become | ||||||
21 | the base year until a new base year is
established under the | ||||||
22 | terms of this paragraph. For taxable year 1999 only, the
Chief | ||||||
23 | County Assessment Officer shall review (i) all taxable years | ||||||
24 | for which
the
applicant applied and qualified for the | ||||||
25 | exemption and (ii) the existing base
year.
The assessment | ||||||
26 | officer shall select as the new base year the year with the
|
| |||||||
| |||||||
1 | lowest equalized assessed value.
An equalized assessed value | ||||||
2 | that is based on an assessed value that results
from a
| ||||||
3 | temporary irregularity in the property that reduces the | ||||||
4 | assessed value for one
or more
taxable years shall not be | ||||||
5 | considered the lowest equalized assessed value.
The selected | ||||||
6 | year shall be the base year for
taxable year 1999 and | ||||||
7 | thereafter until a new base year is established under the
| ||||||
8 | terms of this paragraph.
| ||||||
9 | "Chief County Assessment Officer" means the County | ||||||
10 | Assessor or Supervisor of
Assessments of the county in which | ||||||
11 | the property is located.
| ||||||
12 | "Equalized assessed value" means the assessed value as | ||||||
13 | equalized by the
Illinois Department of Revenue.
| ||||||
14 | "Household" means the applicant, the spouse of the | ||||||
15 | applicant, and all persons
using the residence of the | ||||||
16 | applicant as their principal place of residence.
| ||||||
17 | "Household income" means the combined income of the | ||||||
18 | members of a household
for the calendar year preceding the | ||||||
19 | taxable year.
| ||||||
20 | "Income" has the same meaning as provided in Section 3.07 | ||||||
21 | of the Senior
Citizens and Persons with Disabilities Property | ||||||
22 | Tax Relief
Act, except that, beginning in assessment year | ||||||
23 | 2001, "income" does not
include veteran's benefits.
| ||||||
24 | "Internal Revenue Code of 1986" means the United States | ||||||
25 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
26 | relating to federal income taxes in effect
for the year |
| |||||||
| |||||||
1 | preceding the taxable year.
| ||||||
2 | "Life care facility that qualifies as a cooperative" means | ||||||
3 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
4 | Act.
| ||||||
5 | "Maximum income limitation" means: | ||||||
6 | (1) $35,000 prior
to taxable year 1999; | ||||||
7 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
8 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
9 | (4) $50,000 in taxable years 2006 and 2007; | ||||||
10 | (5) $55,000 in taxable years 2008 through 2016;
| ||||||
11 | (6) for taxable year 2017, (i) $65,000 for qualified | ||||||
12 | property located in a county with 3,000,000 or more | ||||||
13 | inhabitants and (ii) $55,000 for qualified property | ||||||
14 | located in a county with fewer than 3,000,000 inhabitants; | ||||||
15 | and | ||||||
16 | (7) for taxable years 2018 and thereafter, $65,000 for | ||||||
17 | all qualified property. | ||||||
18 | "Person who is quadriplegic" means a person affected with | ||||||
19 | partial or complete paralysis of both the arms and legs, | ||||||
20 | especially as a result of a spinal cord injury or disease in | ||||||
21 | the region of the neck. Persons
applying for the exemption | ||||||
22 | under this Section as a person who is quadriplegic must submit | ||||||
23 | proof of the
disability in the
manner prescribed by the chief | ||||||
24 | county assessment officer. | ||||||
25 | "Residence" means the principal dwelling place and | ||||||
26 | appurtenant structures
used for residential purposes in this |
| |||||||
| |||||||
1 | State occupied on January 1 of the
taxable year by a household | ||||||
2 | and so much of the surrounding land, constituting
the parcel | ||||||
3 | upon which the dwelling place is situated, as is used for
| ||||||
4 | residential purposes. If the Chief County Assessment Officer | ||||||
5 | has established a
specific legal description for a portion of | ||||||
6 | property constituting the
residence, then that portion of | ||||||
7 | property shall be deemed the residence for the
purposes of | ||||||
8 | this Section.
| ||||||
9 | "Taxable year" means the calendar year during which ad | ||||||
10 | valorem property taxes
payable in the next succeeding year are | ||||||
11 | levied.
| ||||||
12 | (c) Beginning in (1) taxable year 1994 for senior citizens | ||||||
13 | and (2) taxable year 2021 for persons who are quadriplegic , a | ||||||
14 | senior citizens assessment freeze
homestead exemption is | ||||||
15 | granted for real property that is improved with a
permanent | ||||||
16 | structure that is occupied as a residence by an applicant who | ||||||
17 | (i) is
65 years of age or older or is a person who is | ||||||
18 | quadriplegic during the taxable year, (ii) has a household | ||||||
19 | income that does not exceed the maximum income limitation, | ||||||
20 | (iii) is liable for paying real property taxes on
the
| ||||||
21 | property, and (iv) is an owner of record of the property or has | ||||||
22 | a legal or
equitable interest in the property as evidenced by a | ||||||
23 | written instrument. This
homestead exemption shall also apply | ||||||
24 | to a leasehold interest in a parcel of
property improved with a | ||||||
25 | permanent structure that is a single family residence
that is | ||||||
26 | occupied as a residence by a person who (i) is 65 years of age |
| |||||||
| |||||||
1 | or older or is a person who is quadriplegic
during the taxable | ||||||
2 | year, (ii) has a household income that does not exceed the | ||||||
3 | maximum income limitation,
(iii)
has a legal or equitable | ||||||
4 | ownership interest in the property as lessee, and (iv)
is | ||||||
5 | liable for the payment of real property taxes on that | ||||||
6 | property.
| ||||||
7 | In counties of 3,000,000 or more inhabitants, the amount | ||||||
8 | of the exemption for all taxable years is the equalized | ||||||
9 | assessed value of the
residence in the taxable year for which | ||||||
10 | application is made minus the base
amount. In all other | ||||||
11 | counties, the amount of the exemption is as follows: (i) | ||||||
12 | through taxable year 2005 and for taxable year 2007 and | ||||||
13 | thereafter, the amount of this exemption shall be the | ||||||
14 | equalized assessed value of the
residence in the taxable year | ||||||
15 | for which application is made minus the base
amount; and (ii) | ||||||
16 | for
taxable year 2006, the amount of the exemption is as | ||||||
17 | follows:
| ||||||
18 | (1) For an applicant who has a household income of | ||||||
19 | $45,000 or less, the amount of the exemption is the | ||||||
20 | equalized assessed value of the
residence in the taxable | ||||||
21 | year for which application is made minus the base
amount. | ||||||
22 | (2) For an applicant who has a household income | ||||||
23 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
24 | the exemption is (i) the equalized assessed value of the
| ||||||
25 | residence in the taxable year for which application is | ||||||
26 | made minus the base
amount (ii) multiplied by 0.8. |
| |||||||
| |||||||
1 | (3) For an applicant who has a household income | ||||||
2 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
3 | the exemption is (i) the equalized assessed value of the
| ||||||
4 | residence in the taxable year for which application is | ||||||
5 | made minus the base
amount (ii) multiplied by 0.6. | ||||||
6 | (4) For an applicant who has a household income | ||||||
7 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
8 | the exemption is (i) the equalized assessed value of the
| ||||||
9 | residence in the taxable year for which application is | ||||||
10 | made minus the base
amount (ii) multiplied by 0.4. | ||||||
11 | (5) For an applicant who has a household income | ||||||
12 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
13 | the exemption is (i) the equalized assessed value of the
| ||||||
14 | residence in the taxable year for which application is | ||||||
15 | made minus the base
amount (ii) multiplied by 0.2.
| ||||||
16 | When the applicant is a surviving spouse of an applicant | ||||||
17 | for a prior year for
the same residence for which an exemption | ||||||
18 | under this Section has been granted,
the base year and base | ||||||
19 | amount for that residence are the same as for the
applicant for | ||||||
20 | the prior year.
| ||||||
21 | Each year at the time the assessment books are certified | ||||||
22 | to the County Clerk,
the Board of Review or Board of Appeals | ||||||
23 | shall give to the County Clerk a list
of the assessed values of | ||||||
24 | improvements on each parcel qualifying for this
exemption that | ||||||
25 | were added after the base year for this parcel and that
| ||||||
26 | increased the assessed value of the property.
|
| |||||||
| |||||||
1 | In the case of land improved with an apartment building | ||||||
2 | owned and operated as
a cooperative or a building that is a | ||||||
3 | life care facility that qualifies as a
cooperative, the | ||||||
4 | maximum reduction from the equalized assessed value of the
| ||||||
5 | property is limited to the sum of the reductions calculated | ||||||
6 | for each unit
occupied as a residence by a person or persons | ||||||
7 | (i) who is 65 years of age or older or a person who is | ||||||
8 | quadriplegic , (ii) with a
household income that does not | ||||||
9 | exceed the maximum income limitation, (iii) who is liable, by | ||||||
10 | contract with the
owner
or owners of record, for paying real | ||||||
11 | property taxes on the property, and (iv) who is
an owner of | ||||||
12 | record of a legal or equitable interest in the cooperative
| ||||||
13 | apartment building, other than a leasehold interest. In the | ||||||
14 | instance of a
cooperative where a homestead exemption has been | ||||||
15 | granted under this Section,
the cooperative association or its | ||||||
16 | management firm shall credit the savings
resulting from that | ||||||
17 | exemption only to the apportioned tax liability of the
owner | ||||||
18 | who qualified for the exemption. Any person who willfully | ||||||
19 | refuses to
credit that savings to an owner who qualifies for | ||||||
20 | the exemption is guilty of a
Class B misdemeanor.
| ||||||
21 | When a homestead exemption has been granted under this | ||||||
22 | Section and an
applicant then becomes a resident of a facility | ||||||
23 | licensed under the Assisted Living and Shared Housing Act, the | ||||||
24 | Nursing Home
Care Act, the Specialized Mental Health | ||||||
25 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
26 | the MC/DD Act, the exemption shall be granted in subsequent |
| |||||||
| |||||||
1 | years so long as the
residence (i) continues to be occupied by | ||||||
2 | the qualified applicant's spouse or
(ii) if remaining | ||||||
3 | unoccupied, is still owned by the qualified applicant for the
| ||||||
4 | homestead exemption.
| ||||||
5 | Beginning January 1, 1997 for senior citizens and January | ||||||
6 | 1, 2021 for persons who are quadriplegic , when an individual | ||||||
7 | dies who would have qualified
for an exemption under this | ||||||
8 | Section, and the surviving spouse does not
independently | ||||||
9 | qualify for this exemption because of age or non-disability , | ||||||
10 | the exemption under
this Section shall be granted to the | ||||||
11 | surviving spouse for the taxable year
preceding and the | ||||||
12 | taxable
year of the death, provided that, except for age or | ||||||
13 | non-disability , the surviving spouse meets
all
other | ||||||
14 | qualifications for the granting of this exemption for those | ||||||
15 | years.
| ||||||
16 | When married persons maintain separate residences, the | ||||||
17 | exemption provided for
in this Section may be claimed by only | ||||||
18 | one of such persons and for only one
residence.
| ||||||
19 | For taxable year 1994 only, in counties having less than | ||||||
20 | 3,000,000
inhabitants, to receive the exemption, a person | ||||||
21 | shall submit an application by
February 15, 1995 to the Chief | ||||||
22 | County Assessment Officer
of the county in which the property | ||||||
23 | is located. In counties having 3,000,000
or more inhabitants, | ||||||
24 | for taxable year 1994 and all subsequent taxable years, to
| ||||||
25 | receive the exemption, a person
may submit an application to | ||||||
26 | the Chief County
Assessment Officer of the county in which the |
| |||||||
| |||||||
1 | property is located during such
period as may be specified by | ||||||
2 | the Chief County Assessment Officer. The Chief
County | ||||||
3 | Assessment Officer in counties of 3,000,000 or more | ||||||
4 | inhabitants shall
annually give notice of the application | ||||||
5 | period by mail or by publication. In
counties having less than | ||||||
6 | 3,000,000 inhabitants, beginning with taxable year
1995 and | ||||||
7 | thereafter, to receive the exemption, a person
shall
submit an
| ||||||
8 | application by July 1 of each taxable year to the Chief County | ||||||
9 | Assessment
Officer of the county in which the property is | ||||||
10 | located. A county may, by
ordinance, establish a date for | ||||||
11 | submission of applications that is
different than
July 1.
The | ||||||
12 | applicant shall submit with the
application an affidavit of | ||||||
13 | the applicant's total household income, age,
marital status | ||||||
14 | (and if married the name and address of the applicant's | ||||||
15 | spouse,
if known), disability (if applying for the exemption | ||||||
16 | as a person who is quadriplegic), and principal dwelling place | ||||||
17 | of members of the household on January
1 of the taxable year. | ||||||
18 | The Department shall establish, by rule, a method for
| ||||||
19 | verifying the accuracy of affidavits filed by applicants under | ||||||
20 | this Section, and the Chief County Assessment Officer may | ||||||
21 | conduct audits of any taxpayer claiming an exemption under | ||||||
22 | this Section to verify that the taxpayer is eligible to | ||||||
23 | receive the exemption. Each application shall contain or be | ||||||
24 | verified by a written declaration that it is made under the | ||||||
25 | penalties of perjury. A taxpayer's signing a fraudulent | ||||||
26 | application under this Act is perjury, as defined in Section |
| |||||||
| |||||||
1 | 32-2 of the Criminal Code of 2012.
The applications shall be | ||||||
2 | clearly marked as applications for the Senior
Citizens and | ||||||
3 | Persons who are Quadriplegic Assessment Freeze Homestead | ||||||
4 | Exemption and must contain a notice that any taxpayer who | ||||||
5 | receives the exemption is subject to an audit by the Chief | ||||||
6 | County Assessment Officer.
| ||||||
7 | Notwithstanding any other provision to the contrary, in | ||||||
8 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
9 | applicant fails
to file the application required by this | ||||||
10 | Section in a timely manner and this
failure to file is due to a | ||||||
11 | mental or physical condition sufficiently severe so
as to | ||||||
12 | render the applicant incapable of filing the application in a | ||||||
13 | timely
manner, the Chief County Assessment Officer may extend | ||||||
14 | the filing deadline for
a period of 30 days after the applicant | ||||||
15 | regains the capability to file the
application, but in no case | ||||||
16 | may the filing deadline be extended beyond 3
months of the | ||||||
17 | original filing deadline. In order to receive the extension
| ||||||
18 | provided in this paragraph, the applicant shall provide the | ||||||
19 | Chief County
Assessment Officer with a signed statement from | ||||||
20 | the applicant's physician, advanced practice registered nurse, | ||||||
21 | or physician assistant
stating the nature and extent of the | ||||||
22 | condition, that, in the
physician's, advanced practice | ||||||
23 | registered nurse's, or physician assistant's opinion, the | ||||||
24 | condition was so severe that it rendered the applicant
| ||||||
25 | incapable of filing the application in a timely manner, and | ||||||
26 | the date on which
the applicant regained the capability to |
| |||||||
| |||||||
1 | file the application.
| ||||||
2 | Beginning January 1, 1998, notwithstanding any other | ||||||
3 | provision to the
contrary, in counties having fewer than | ||||||
4 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
5 | application required by this Section in a timely manner and
| ||||||
6 | this failure to file is due to a mental or physical condition | ||||||
7 | sufficiently
severe so as to render the applicant incapable of | ||||||
8 | filing the application in a
timely manner, the Chief County | ||||||
9 | Assessment Officer may extend the filing
deadline for a period | ||||||
10 | of 3 months. In order to receive the extension provided
in this | ||||||
11 | paragraph, the applicant shall provide the Chief County | ||||||
12 | Assessment
Officer with a signed statement from the | ||||||
13 | applicant's physician, advanced practice registered nurse, or | ||||||
14 | physician assistant stating the
nature and extent of the | ||||||
15 | condition, and that, in the physician's, advanced practice | ||||||
16 | registered nurse's, or physician assistant's opinion, the
| ||||||
17 | condition was so severe that it rendered the applicant | ||||||
18 | incapable of filing the
application in a timely manner.
| ||||||
19 | In counties having less than 3,000,000 inhabitants, if an | ||||||
20 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
21 | denial occurred due to an
error on the part of an assessment
| ||||||
22 | official, or his or her agent or employee, then beginning in | ||||||
23 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
24 | determining the amount of the exemption,
shall be 1993 rather | ||||||
25 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
26 | exemption shall also include an amount equal to (i) the amount |
| |||||||
| |||||||
1 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
2 | as a result of using
1994, rather than 1993, as the base year, | ||||||
3 | (ii) the amount of any exemption
denied to the applicant in | ||||||
4 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
5 | as the base year, and (iii) the amount of the exemption | ||||||
6 | erroneously
denied for taxable year 1994.
| ||||||
7 | For purposes of this Section, a person who will be 65 years | ||||||
8 | of age or a person who is quadriplegic during the
current | ||||||
9 | taxable year shall be eligible to apply for the homestead | ||||||
10 | exemption
during that taxable year. Application shall be made | ||||||
11 | during the application
period in effect for the county of his | ||||||
12 | or her residence.
| ||||||
13 | The Chief County Assessment Officer may determine the | ||||||
14 | eligibility of a life
care facility that qualifies as a | ||||||
15 | cooperative to receive the benefits
provided by this Section | ||||||
16 | by use of an affidavit, application, visual
inspection, | ||||||
17 | questionnaire, or other reasonable method in order to insure | ||||||
18 | that
the tax savings resulting from the exemption are credited | ||||||
19 | by the management
firm to the apportioned tax liability of | ||||||
20 | each qualifying resident. The Chief
County Assessment Officer | ||||||
21 | may request reasonable proof that the management firm
has so | ||||||
22 | credited that exemption.
| ||||||
23 | Except as provided in this Section, all information | ||||||
24 | received by the chief
county assessment officer or the | ||||||
25 | Department from applications filed under this
Section, or from | ||||||
26 | any investigation conducted under the provisions of this
|
| |||||||
| |||||||
1 | Section, shall be confidential, except for official purposes | ||||||
2 | or
pursuant to official procedures for collection of any State | ||||||
3 | or local tax or
enforcement of any civil or criminal penalty or | ||||||
4 | sanction imposed by this Act or
by any statute or ordinance | ||||||
5 | imposing a State or local tax. Any person who
divulges any such | ||||||
6 | information in any manner, except in accordance with a proper
| ||||||
7 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
8 | Nothing contained in this Section shall prevent the | ||||||
9 | Director or chief county
assessment officer from publishing or | ||||||
10 | making available reasonable statistics
concerning the | ||||||
11 | operation of the exemption contained in this Section in which
| ||||||
12 | the contents of claims are grouped into aggregates in such a | ||||||
13 | way that
information contained in any individual claim shall | ||||||
14 | not be disclosed. | ||||||
15 | Notwithstanding any other provision of law, for taxable | ||||||
16 | year 2017 and thereafter, in counties of 3,000,000 or more | ||||||
17 | inhabitants, the amount of the exemption shall be the greater | ||||||
18 | of (i) the amount of the exemption otherwise calculated under | ||||||
19 | this Section or (ii) $2,000.
| ||||||
20 | (c-5) Notwithstanding any other provision of law, each | ||||||
21 | chief county assessment officer may approve this exemption for | ||||||
22 | the 2020 taxable year, without application, for any property | ||||||
23 | that was approved for this exemption for the 2019 taxable | ||||||
24 | year, provided that: | ||||||
25 | (1) the county board has declared a local disaster as | ||||||
26 | provided in the Illinois Emergency Management Agency Act |
| |||||||
| |||||||
1 | related to the COVID-19 public health emergency; | ||||||
2 | (2) the owner of record of the property as of January | ||||||
3 | 1, 2020 is the same as the owner of record of the property | ||||||
4 | as of January 1, 2019; | ||||||
5 | (3) the exemption for the 2019 taxable year has not | ||||||
6 | been determined to be an erroneous exemption as defined by | ||||||
7 | this Code; and | ||||||
8 | (4) the applicant for the 2019 taxable year has not | ||||||
9 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
10 | taxable years. | ||||||
11 | Nothing in this subsection shall preclude or impair the | ||||||
12 | authority of a chief county assessment officer to conduct | ||||||
13 | audits of any taxpayer claiming an exemption under this | ||||||
14 | Section to verify that the taxpayer is eligible to receive the | ||||||
15 | exemption as provided elsewhere in this Section. | ||||||
16 | (d) Each Chief County Assessment Officer shall annually | ||||||
17 | publish a notice
of availability of the exemption provided | ||||||
18 | under this Section. The notice
shall be published at least 60 | ||||||
19 | days but no more than 75 days prior to the date
on which the | ||||||
20 | application must be submitted to the Chief County Assessment
| ||||||
21 | Officer of the county in which the property is located. The | ||||||
22 | notice shall
appear in a newspaper of general circulation in | ||||||
23 | the county.
| ||||||
24 | Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
25 | Act, no reimbursement by the State is required for the | ||||||
26 | implementation of any mandate created by this Section.
|
| |||||||
| |||||||
1 | (Source: P.A. 100-401, eff. 8-25-17; 100-513, eff. 1-1-18; | ||||||
2 | 100-863, eff. 8-14-18; 101-635, eff. 6-5-20.)
| ||||||
3 | (35 ILCS 200/15-175)
| ||||||
4 | Sec. 15-175. General homestead exemption. | ||||||
5 | (a) Except as provided in Sections 15-176 and 15-177, | ||||||
6 | homestead
property is
entitled to an annual homestead | ||||||
7 | exemption limited, except as described here
with relation to | ||||||
8 | cooperatives or life care facilities, to a reduction in the | ||||||
9 | equalized assessed value
of homestead property equal to the | ||||||
10 | increase in equalized assessed value for the
current | ||||||
11 | assessment year above the equalized assessed value of the | ||||||
12 | property for
1977, up to the maximum reduction set forth | ||||||
13 | below. If however, the 1977
equalized assessed value upon | ||||||
14 | which taxes were paid is subsequently determined
by local | ||||||
15 | assessing officials, the Property Tax Appeal Board, or a court | ||||||
16 | to have
been excessive, the equalized assessed value which | ||||||
17 | should have been placed on
the property for 1977 shall be used | ||||||
18 | to determine the amount of the exemption.
| ||||||
19 | (b) Except as provided in Section 15-176, the maximum | ||||||
20 | reduction before taxable year 2004 shall be
$4,500 in counties | ||||||
21 | with 3,000,000 or more
inhabitants
and $3,500 in all other | ||||||
22 | counties. Except as provided in Sections 15-176 and 15-177, | ||||||
23 | for taxable years 2004 through 2007, the maximum reduction | ||||||
24 | shall be $5,000, for taxable year 2008, the maximum reduction | ||||||
25 | is $5,500, and, for taxable years 2009 through 2011, the |
| |||||||
| |||||||
1 | maximum reduction is $6,000 in all counties. For taxable years | ||||||
2 | 2012 through 2016, the maximum reduction is $7,000 in counties | ||||||
3 | with 3,000,000 or more
inhabitants
and $6,000 in all other | ||||||
4 | counties. For taxable years 2017 and thereafter, the maximum | ||||||
5 | reduction is $10,000 in counties with 3,000,000 or more | ||||||
6 | inhabitants and $6,000 in all other counties. If a county has | ||||||
7 | elected to subject itself to the provisions of Section 15-176 | ||||||
8 | as provided in subsection (k) of that Section, then, for the | ||||||
9 | first taxable year only after the provisions of Section 15-176 | ||||||
10 | no longer apply, for owners who, for the taxable year, have not | ||||||
11 | been granted a senior citizens and persons who are | ||||||
12 | quadriplegic assessment freeze homestead exemption under | ||||||
13 | Section 15-172 or a long-time occupant homestead exemption | ||||||
14 | under Section 15-177, there shall be an additional exemption | ||||||
15 | of $5,000 for owners with a household income of $30,000 or | ||||||
16 | less.
| ||||||
17 | (c) In counties with fewer than 3,000,000 inhabitants, if, | ||||||
18 | based on the most
recent assessment, the equalized assessed | ||||||
19 | value of
the homestead property for the current assessment | ||||||
20 | year is greater than the
equalized assessed value of the | ||||||
21 | property for 1977, the owner of the property
shall | ||||||
22 | automatically receive the exemption granted under this Section | ||||||
23 | in an
amount equal to the increase over the 1977 assessment up | ||||||
24 | to the maximum
reduction set forth in this Section.
| ||||||
25 | (d) If in any assessment year beginning with the 2000 | ||||||
26 | assessment year,
homestead property has a pro-rata valuation |
| |||||||
| |||||||
1 | under
Section 9-180 resulting in an increase in the assessed | ||||||
2 | valuation, a reduction
in equalized assessed valuation equal | ||||||
3 | to the increase in equalized assessed
value of the property | ||||||
4 | for the year of the pro-rata valuation above the
equalized | ||||||
5 | assessed value of the property for 1977 shall be applied to the
| ||||||
6 | property on a proportionate basis for the period the property | ||||||
7 | qualified as
homestead property during the assessment year. | ||||||
8 | The maximum proportionate
homestead exemption shall not exceed | ||||||
9 | the maximum homestead exemption allowed in
the county under | ||||||
10 | this Section divided by 365 and multiplied by the number of
| ||||||
11 | days the property qualified as homestead property.
| ||||||
12 | (d-1) In counties with 3,000,000 or more inhabitants, | ||||||
13 | where the chief county assessment officer provides a notice of | ||||||
14 | discovery, if a property is not
occupied by its owner as a | ||||||
15 | principal residence as of January 1 of the current tax year, | ||||||
16 | then the property owner shall notify the chief county | ||||||
17 | assessment officer of that fact on a form prescribed by the | ||||||
18 | chief county assessment officer. That notice must be received | ||||||
19 | by the chief county assessment officer on or before March 1 of | ||||||
20 | the collection year. If mailed, the form shall be sent by | ||||||
21 | certified mail, return receipt requested. If the form is | ||||||
22 | provided in person, the chief county assessment officer shall | ||||||
23 | provide a date stamped copy of the notice. Failure to provide | ||||||
24 | timely notice pursuant to this subsection (d-1) shall result | ||||||
25 | in the exemption being treated as an erroneous exemption. Upon | ||||||
26 | timely receipt of the notice for the current tax year, no |
| |||||||
| |||||||
1 | exemption shall be applied to the property for the current tax | ||||||
2 | year. If the exemption is not removed upon timely receipt of | ||||||
3 | the notice by the chief assessment officer, then the error is | ||||||
4 | considered granted as a result of a clerical error or omission | ||||||
5 | on the part of the chief county assessment officer as | ||||||
6 | described in subsection (h) of Section 9-275, and the property | ||||||
7 | owner shall not be liable for the payment of interest and | ||||||
8 | penalties due to the erroneous exemption for the current tax | ||||||
9 | year for which the notice was filed after the date that notice | ||||||
10 | was timely received pursuant to this subsection. Notice | ||||||
11 | provided under this subsection shall not constitute a defense | ||||||
12 | or amnesty for prior year erroneous exemptions. | ||||||
13 | For the purposes of this subsection (d-1): | ||||||
14 | "Collection year" means the year in which the first and | ||||||
15 | second installment of the current tax year is billed. | ||||||
16 | "Current tax year" means the year prior to the collection | ||||||
17 | year. | ||||||
18 | (e) The chief county assessment officer may, when | ||||||
19 | considering whether to grant a leasehold exemption under this | ||||||
20 | Section, require the following conditions to be met: | ||||||
21 | (1) that a notarized application for the exemption, | ||||||
22 | signed by both the owner and the lessee of the property, | ||||||
23 | must be submitted each year during the application period | ||||||
24 | in effect for the county in which the property is located; | ||||||
25 | (2) that a copy of the lease must be filed with the | ||||||
26 | chief county assessment officer by the owner of the |
| |||||||
| |||||||
1 | property at the time the notarized application is | ||||||
2 | submitted; | ||||||
3 | (3) that the lease must expressly state that the | ||||||
4 | lessee is liable for the payment of property taxes; and | ||||||
5 | (4) that the lease must include the following language | ||||||
6 | in substantially the following form: | ||||||
7 | "Lessee shall be liable for the payment of real | ||||||
8 | estate taxes with respect to the residence in | ||||||
9 | accordance with the terms and conditions of Section | ||||||
10 | 15-175 of the Property Tax Code (35 ILCS 200/15-175). | ||||||
11 | The permanent real estate index number for the | ||||||
12 | premises is (insert number), and, according to the | ||||||
13 | most recent property tax bill, the current amount of | ||||||
14 | real estate taxes associated with the premises is | ||||||
15 | (insert amount) per year. The parties agree that the | ||||||
16 | monthly rent set forth above shall be increased or | ||||||
17 | decreased pro rata (effective January 1 of each | ||||||
18 | calendar year) to reflect any increase or decrease in | ||||||
19 | real estate taxes. Lessee shall be deemed to be | ||||||
20 | satisfying Lessee's liability for the above mentioned | ||||||
21 | real estate taxes with the monthly rent payments as | ||||||
22 | set forth above (or increased or decreased as set | ||||||
23 | forth herein).". | ||||||
24 | In addition, if there is a change in lessee, or if the | ||||||
25 | lessee vacates the property, then the chief county assessment | ||||||
26 | officer may require the owner of the property to notify the |
| |||||||
| |||||||
1 | chief county assessment officer of that change. | ||||||
2 | This subsection (e) does not apply to leasehold interests | ||||||
3 | in property owned by a municipality. | ||||||
4 | (f) "Homestead property" under this Section includes | ||||||
5 | residential property that is
occupied by its owner or owners | ||||||
6 | as his or their principal dwelling place, or
that is a | ||||||
7 | leasehold interest on which a single family residence is | ||||||
8 | situated,
which is occupied as a residence by a person who has | ||||||
9 | an ownership interest
therein, legal or equitable or as a | ||||||
10 | lessee, and on which the person is
liable for the payment of | ||||||
11 | property taxes. For land improved with
an apartment building | ||||||
12 | owned and operated as a cooperative, the maximum reduction | ||||||
13 | from the equalized
assessed value shall be limited to the | ||||||
14 | increase in the value above the
equalized assessed value of | ||||||
15 | the property for 1977, up to
the maximum reduction set forth | ||||||
16 | above, multiplied by the number of apartments
or units | ||||||
17 | occupied by a person or persons who is liable, by contract with | ||||||
18 | the
owner or owners of record, for paying property taxes on the | ||||||
19 | property and is an
owner of record of a legal or equitable | ||||||
20 | interest in the cooperative
apartment building, other than a | ||||||
21 | leasehold interest. For land improved with a life care | ||||||
22 | facility, the maximum reduction from the value of the | ||||||
23 | property, as equalized by the Department, shall be multiplied | ||||||
24 | by the number of apartments or units occupied by a person or | ||||||
25 | persons, irrespective of any legal, equitable, or leasehold | ||||||
26 | interest in the facility, who are liable, under a life care |
| |||||||
| |||||||
1 | contract with the owner or owners of record of the facility, | ||||||
2 | for paying property taxes on the property. For purposes of | ||||||
3 | this
Section, the term "life care facility" has the meaning | ||||||
4 | stated in Section
15-170.
| ||||||
5 | "Household", as used in this Section,
means the owner, the | ||||||
6 | spouse of the owner, and all persons using
the
residence of the | ||||||
7 | owner as their principal place of residence.
| ||||||
8 | "Household income", as used in this Section,
means the | ||||||
9 | combined income of the members of a household
for the calendar | ||||||
10 | year preceding the taxable year.
| ||||||
11 | "Income", as used in this Section,
has the same meaning as | ||||||
12 | provided in Section 3.07 of the Senior
Citizens
and Persons | ||||||
13 | with Disabilities Property Tax Relief Act,
except that
| ||||||
14 | "income" does not include veteran's benefits.
| ||||||
15 | (g) In a cooperative or life care facility where a | ||||||
16 | homestead exemption has been granted, the
cooperative | ||||||
17 | association or the management of the cooperative or life care | ||||||
18 | facility shall credit the savings
resulting from that | ||||||
19 | exemption only to the apportioned tax liability of the
owner | ||||||
20 | or resident who qualified for the exemption. Any person who | ||||||
21 | willfully refuses to so
credit the savings shall be guilty of a | ||||||
22 | Class B misdemeanor.
| ||||||
23 | (h) Where married persons maintain and reside in separate | ||||||
24 | residences qualifying
as homestead property, each residence | ||||||
25 | shall receive 50% of the total reduction
in equalized assessed | ||||||
26 | valuation provided by this Section.
|
| |||||||
| |||||||
1 | (i) In all counties, the assessor
or chief county | ||||||
2 | assessment officer may determine the
eligibility of | ||||||
3 | residential property to receive the homestead exemption and | ||||||
4 | the amount of the exemption by
application, visual inspection, | ||||||
5 | questionnaire or other reasonable methods. The
determination | ||||||
6 | shall be made in accordance with guidelines established by the
| ||||||
7 | Department, provided that the taxpayer applying for an | ||||||
8 | additional general exemption under this Section shall submit | ||||||
9 | to the chief county assessment officer an application with an | ||||||
10 | affidavit of the applicant's total household income, age, | ||||||
11 | marital status (and, if married, the name and address of the | ||||||
12 | applicant's spouse, if known), and principal dwelling place of | ||||||
13 | members of the household on January 1 of the taxable year. The | ||||||
14 | Department shall issue guidelines establishing a method for | ||||||
15 | verifying the accuracy of the affidavits filed by applicants | ||||||
16 | under this paragraph. The applications shall be clearly marked | ||||||
17 | as applications for the Additional General Homestead | ||||||
18 | Exemption.
| ||||||
19 | (i-5) This subsection (i-5) applies to counties with | ||||||
20 | 3,000,000 or more inhabitants. In the event of a sale of
| ||||||
21 | homestead property, the homestead exemption shall remain in | ||||||
22 | effect for the remainder of the assessment year of the sale. | ||||||
23 | Upon receipt of a transfer declaration transmitted by the | ||||||
24 | recorder pursuant to Section 31-30 of the Real Estate Transfer | ||||||
25 | Tax Law for property receiving an exemption under this | ||||||
26 | Section, the assessor shall mail a notice and forms to the new |
| |||||||
| |||||||
1 | owner of the property providing information pertaining to the | ||||||
2 | rules and applicable filing periods for applying or reapplying | ||||||
3 | for homestead exemptions under this Code for which the | ||||||
4 | property may be eligible. If the new owner fails to apply or | ||||||
5 | reapply for a homestead exemption during the applicable filing | ||||||
6 | period or the property no longer qualifies for an existing | ||||||
7 | homestead exemption, the assessor shall cancel such exemption | ||||||
8 | for any ensuing assessment year. | ||||||
9 | (j) In counties with fewer than 3,000,000 inhabitants, in | ||||||
10 | the event of a sale
of
homestead property the homestead | ||||||
11 | exemption shall remain in effect for the
remainder of the | ||||||
12 | assessment year of the sale. The assessor or chief county
| ||||||
13 | assessment officer may require the new
owner of the property | ||||||
14 | to apply for the homestead exemption for the following
| ||||||
15 | assessment year.
| ||||||
16 | (k) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
17 | Act, no reimbursement by the State is required for the | ||||||
18 | implementation of any mandate created by this Section.
| ||||||
19 | (l) The changes made to this Section by this amendatory | ||||||
20 | Act of the 100th General Assembly are effective for the 2018 | ||||||
21 | tax year and thereafter. | ||||||
22 | (Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15; | ||||||
23 | 99-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff. | ||||||
24 | 8-25-17; 100-1077, eff. 1-1-19 .)
| ||||||
25 | Section 99. Effective date. This Act takes effect upon | ||||||
26 | becoming law.
|