Bill Text: IL HB4494 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, in counties with less than 3,000,000 inhabitants, if a person has been granted a senior citizens homestead exemption, that person need not reapply for the exemption (now, the county board may provide that persons who are granted the exemption need not reapply). Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB4494 Detail]

Download: Illinois-2013-HB4494-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB4494 Introduced , by Rep. John D. Anthony SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-170
Amends the Property Tax Code. Provides that, in counties with less than 3,000,000 inhabitants, if a person has been granted a senior citizens homestead exemption, that person need not reapply for the exemption (now, the county board may provide that persons who are granted the exemption need not reapply). Effective immediately.
LRB098 17957 HLH 53082 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 15-170 as follows:
(35 ILCS 200/15-170)
Sec. 15-170. Senior Citizens Homestead Exemption. An
annual homestead exemption limited, except as described here
with relation to cooperatives or life care facilities, to a
maximum reduction set forth below from the property's value, as
equalized or assessed by the Department, is granted for
property that is occupied as a residence by a person 65 years
of age or older who is liable for paying real estate taxes on
the property and is an owner of record of the property or has a
legal or equitable interest therein as evidenced by a written
instrument, except for a leasehold interest, other than a
leasehold interest of land on which a single family residence
is located, which is occupied as a residence by a person 65
years or older who has an ownership interest therein, legal,
equitable or as a lessee, and on which he or she is liable for
the payment of property taxes. Before taxable year 2004, the
maximum reduction shall be $2,500 in counties with 3,000,000 or
more inhabitants and $2,000 in all other counties. For taxable

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years 2004 through 2005, the maximum reduction shall be $3,000
in all counties. For taxable years 2006 and 2007, the maximum
reduction shall be $3,500. For taxable years 2008 through 2011,
the maximum reduction is $4,000 in all counties. For taxable
year 2012, the maximum reduction is $5,000 in counties with
3,000,000 or more inhabitants and $4,000 in all other counties.
For taxable years 2013 and thereafter, the maximum reduction is
$5,000 in all counties.
For land improved with an apartment building owned and
operated as a cooperative, the maximum reduction from the value
of the property, as equalized by the Department, shall be
multiplied by the number of apartments or units occupied by a
person 65 years of age or older who is liable, by contract with
the owner or owners of record, for paying property taxes on the
property and is an owner of record of a legal or equitable
interest in the cooperative apartment building, other than a
leasehold interest. For land improved with a life care
facility, the maximum reduction from the value of the property,
as equalized by the Department, shall be multiplied by the
number of apartments or units occupied by persons 65 years of
age or older, irrespective of any legal, equitable, or
leasehold interest in the facility, who are liable, under a
contract with the owner or owners of record of the facility,
for paying property taxes on the property. In a cooperative or
a life care facility where a homestead exemption has been
granted, the cooperative association or the management firm of

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the cooperative or facility shall credit the savings resulting
from that exemption only to the apportioned tax liability of
the owner or resident who qualified for the exemption. Any
person who willfully refuses to so credit the savings shall be
guilty of a Class B misdemeanor. Under this Section and
Sections 15-175, 15-176, and 15-177, "life care facility" means
a facility, as defined in Section 2 of the Life Care Facilities
Act, with which the applicant for the homestead exemption has a
life care contract as defined in that Act.
When a homestead exemption has been granted under this
Section and the person qualifying subsequently becomes a
resident of a facility licensed under the Assisted Living and
Shared Housing Act, the Nursing Home Care Act, the Specialized
Mental Health Rehabilitation Act of 2013, or the ID/DD
Community Care Act, the exemption shall continue so long as the
residence continues to be occupied by the qualifying person's
spouse if the spouse is 65 years of age or older, or if the
residence remains unoccupied but is still owned by the person
qualified for the homestead exemption.
A person who will be 65 years of age during the current
assessment year shall be eligible to apply for the homestead
exemption during that assessment year. Application shall be
made during the application period in effect for the county of
his residence.
Beginning with assessment year 2003, for taxes payable in
2004, property that is first occupied as a residence after

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January 1 of any assessment year by a person who is eligible
for the senior citizens homestead exemption under this Section
must be granted a pro-rata exemption for the assessment year.
The amount of the pro-rata exemption is the exemption allowed
in the county under this Section divided by 365 and multiplied
by the number of days during the assessment year the property
is occupied as a residence by a person eligible for the
exemption under this Section. The chief county assessment
officer must adopt reasonable procedures to establish
eligibility for this pro-rata exemption.
The assessor or chief county assessment officer may
determine the eligibility of a life care facility to receive
the benefits provided by this Section, by affidavit,
application, visual inspection, questionnaire or other
reasonable methods in order to insure that the tax savings
resulting from the exemption are credited by the management
firm to the apportioned tax liability of each qualifying
resident. The assessor may request reasonable proof that the
management firm has so credited the exemption.
The chief county assessment officer of each county with
less than 3,000,000 inhabitants shall provide to each person
allowed a homestead exemption under this Section a form to
designate any other person to receive a duplicate of any notice
of delinquency in the payment of taxes assessed and levied
under this Code on the property of the person receiving the
exemption. The duplicate notice shall be in addition to the

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notice required to be provided to the person receiving the
exemption, and shall be given in the manner required by this
Code. The person filing the request for the duplicate notice
shall pay a fee of $5 to cover administrative costs to the
supervisor of assessments, who shall then file the executed
designation with the county collector. Notwithstanding any
other provision of this Code to the contrary, the filing of
such an executed designation requires the county collector to
provide duplicate notices as indicated by the designation. A
designation may be rescinded by the person who executed such
designation at any time, in the manner and form required by the
chief county assessment officer.
The assessor or chief county assessment officer may
determine the eligibility of residential property to receive
the homestead exemption provided by this Section by
application, visual inspection, questionnaire or other
reasonable methods. The determination shall be made in
accordance with guidelines established by the Department.
In counties with 3,000,000 or more inhabitants, beginning
in taxable year 2010, each taxpayer who has been granted an
exemption under this Section must reapply on an annual basis.
The chief county assessment officer shall mail the application
to the taxpayer. In counties with less than 3,000,000
inhabitants, the county board may by resolution provide that if
a person has been granted a homestead exemption under this
Section, the person previously granted a homestead exemption

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under this Section qualifying need not reapply for the
exemption.
In counties with less than 3,000,000 inhabitants, if the
assessor or chief county assessment officer requires annual
application for verification of eligibility for an exemption
once granted under this Section, the application shall be
mailed to the taxpayer.
The assessor or chief county assessment officer shall
notify each person who qualifies for an exemption under this
Section that the person may also qualify for deferral of real
estate taxes under the Senior Citizens Real Estate Tax Deferral
Act. The notice shall set forth the qualifications needed for
deferral of real estate taxes, the address and telephone number
of county collector, and a statement that applications for
deferral of real estate taxes may be obtained from the county
collector.
Notwithstanding Sections 6 and 8 of the State Mandates Act,
no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-813,
eff. 7-13-12; 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; revised
8-12-13.)
Section 99. Effective date. This Act takes effect upon
becoming law.