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| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB4494 Introduced , by Rep. John D. Anthony SYNOPSIS AS INTRODUCED:
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| | 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.
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| | | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| | HB4494 | | LRB098 17957 HLH 53082 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 15-170 as follows:
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| 6 | | (35 ILCS 200/15-170) |
| 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
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| 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
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| 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. For taxable years 2008 through 2011, |
| 4 | | the maximum reduction is $4,000 in all counties.
For taxable |
| 5 | | year 2012, the maximum reduction is $5,000 in counties with
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| 6 | | 3,000,000 or more inhabitants and $4,000 in all other counties. |
| 7 | | For taxable years 2013 and thereafter, the maximum reduction is |
| 8 | | $5,000 in all counties. |
| 9 | | For land
improved with an apartment building owned and |
| 10 | | operated as a cooperative, the maximum reduction from the value |
| 11 | | of the property, as
equalized
by the Department, shall be |
| 12 | | multiplied by the number of apartments or units
occupied by a |
| 13 | | person 65 years of age or older who is liable, by contract with
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| 14 | | the owner or owners of record, for paying property taxes on the |
| 15 | | property and
is an owner of record of a legal or equitable |
| 16 | | interest in the cooperative
apartment building, other than a |
| 17 | | leasehold interest. For land improved with
a life care |
| 18 | | facility, the maximum reduction from the value of the property, |
| 19 | | as
equalized by the Department, shall be multiplied by the |
| 20 | | number of apartments or
units occupied by persons 65 years of |
| 21 | | age or older, irrespective of any legal,
equitable, or |
| 22 | | leasehold interest in the facility, who are liable, under a
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| 23 | | contract with the owner or owners of record of the facility, |
| 24 | | for paying
property taxes on the property. In a
cooperative or |
| 25 | | a life care facility where a
homestead exemption has been |
| 26 | | granted, the cooperative association or the
management firm of |
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| 1 | | the cooperative or facility shall credit the savings
resulting |
| 2 | | from that exemption only to
the apportioned tax liability of |
| 3 | | the owner or resident who qualified for
the exemption.
Any |
| 4 | | person who willfully refuses to so credit the savings shall be |
| 5 | | guilty of a
Class B misdemeanor. Under this Section and |
| 6 | | Sections 15-175, 15-176, and 15-177, "life care
facility" means |
| 7 | | a facility, as defined in Section 2 of the Life Care Facilities
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| 8 | | Act, with which the applicant for the homestead exemption has a |
| 9 | | life care
contract as defined in that Act. |
| 10 | | When a homestead exemption has been granted under this |
| 11 | | Section and the person
qualifying subsequently becomes a |
| 12 | | resident of a facility licensed under the Assisted Living and |
| 13 | | Shared Housing Act, the Nursing Home Care Act, the Specialized |
| 14 | | Mental Health Rehabilitation Act of 2013, or the ID/DD |
| 15 | | Community Care Act, the exemption shall continue so long as the |
| 16 | | residence
continues to be occupied by the qualifying person's |
| 17 | | spouse if the spouse is 65
years of age or older, or if the |
| 18 | | residence remains unoccupied but is still
owned by the person |
| 19 | | qualified for the homestead exemption. |
| 20 | | A person who will be 65 years of age
during the current |
| 21 | | assessment year
shall
be eligible to apply for the homestead |
| 22 | | exemption during that assessment
year.
Application shall be |
| 23 | | made during the application period in effect for the
county of |
| 24 | | his residence. |
| 25 | | Beginning with assessment year 2003, for taxes payable in |
| 26 | | 2004,
property
that is first occupied as a residence after |
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| 1 | | January 1 of any assessment year by
a person who is eligible |
| 2 | | for the senior citizens homestead exemption under this
Section |
| 3 | | must be granted a pro-rata exemption for the assessment year. |
| 4 | | The
amount of the pro-rata exemption is the exemption
allowed |
| 5 | | in the county under this Section divided by 365 and multiplied |
| 6 | | by the
number of days during the assessment year the property |
| 7 | | is occupied as a
residence by a
person eligible for the |
| 8 | | exemption under this Section. The chief county
assessment |
| 9 | | officer must adopt reasonable procedures to establish |
| 10 | | eligibility
for this pro-rata exemption. |
| 11 | | The assessor or chief county assessment officer may |
| 12 | | determine the eligibility
of a life care facility to receive |
| 13 | | the benefits provided by this Section, by
affidavit, |
| 14 | | application, visual inspection, questionnaire or other |
| 15 | | reasonable
methods in order to insure that the tax savings |
| 16 | | resulting from the exemption
are credited by the management |
| 17 | | firm to the apportioned tax liability of each
qualifying |
| 18 | | resident. The assessor may request reasonable proof that the
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| 19 | | management firm has so credited the exemption. |
| 20 | | The chief county assessment officer of each county with |
| 21 | | less than 3,000,000
inhabitants shall provide to each person |
| 22 | | allowed a homestead exemption under
this Section a form to |
| 23 | | designate any other person to receive a
duplicate of any notice |
| 24 | | of delinquency in the payment of taxes assessed and
levied |
| 25 | | under this Code on the property of the person receiving the |
| 26 | | exemption.
The duplicate notice shall be in addition to the |
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| 1 | | notice required to be
provided to the person receiving the |
| 2 | | exemption, and shall be given in the
manner required by this |
| 3 | | Code. The person filing the request for the duplicate
notice |
| 4 | | shall pay a fee of $5 to cover administrative costs to the |
| 5 | | supervisor of
assessments, who shall then file the executed |
| 6 | | designation with the county
collector. Notwithstanding any |
| 7 | | other provision of this Code to the contrary,
the filing of |
| 8 | | such an executed designation requires the county collector to
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| 9 | | provide duplicate notices as indicated by the designation. A |
| 10 | | designation may
be rescinded by the person who executed such |
| 11 | | designation at any time, in the
manner and form required by the |
| 12 | | chief county assessment officer. |
| 13 | | The assessor or chief county assessment officer may |
| 14 | | determine the
eligibility of residential property to receive |
| 15 | | the homestead exemption provided
by this Section by |
| 16 | | application, visual inspection, questionnaire or other
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| 17 | | reasonable methods. The determination shall be made in |
| 18 | | accordance with
guidelines established by the Department. |
| 19 | | In counties with 3,000,000 or more inhabitants, beginning |
| 20 | | in taxable year 2010, each taxpayer who has been granted an |
| 21 | | exemption under this Section must reapply on an annual basis. |
| 22 | | The chief county assessment officer shall mail the application |
| 23 | | to the taxpayer. In counties with less than 3,000,000 |
| 24 | | inhabitants, the county board may by
resolution provide that if |
| 25 | | a person has been granted a homestead exemption
under this |
| 26 | | Section, the person previously granted a homestead exemption |
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| 1 | | under this Section qualifying need not reapply for the |
| 2 | | exemption. |
| 3 | | In counties with less than 3,000,000 inhabitants, if the |
| 4 | | assessor or chief
county assessment officer requires annual |
| 5 | | application for verification of
eligibility for an exemption |
| 6 | | once granted under this Section, the application
shall be |
| 7 | | mailed to the taxpayer. |
| 8 | | The assessor or chief county assessment officer shall |
| 9 | | notify each person
who qualifies for an exemption under this |
| 10 | | Section that the person may also
qualify for deferral of real |
| 11 | | estate taxes under the Senior Citizens Real Estate
Tax Deferral |
| 12 | | Act. The notice shall set forth the qualifications needed for
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| 13 | | deferral of real estate taxes, the address and telephone number |
| 14 | | of
county collector, and a
statement that applications for |
| 15 | | deferral of real estate taxes may be obtained
from the county |
| 16 | | collector. |
| 17 | | Notwithstanding Sections 6 and 8 of the State Mandates Act, |
| 18 | | no
reimbursement by the State is required for the |
| 19 | | implementation of any mandate
created by this Section. |
| 20 | | (Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-813, |
| 21 | | eff. 7-13-12; 98-7, eff. 4-23-13; 98-104, eff. 7-22-13; revised |
| 22 | | 8-12-13.)
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| 23 | | Section 99. Effective date. This Act takes effect upon |
| 24 | | becoming law.
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