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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||
| 5 | Sections 15-10, 15-168, and 15-169 as follows:
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| 6 | (35 ILCS 200/15-10)
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| 7 | Sec. 15-10. Exempt property; procedures for certification. | ||||||||||||||||||||||||||||
| 8 | (a) All property
granted an exemption by the Department | ||||||||||||||||||||||||||||
| 9 | pursuant to the requirements of
Section 15-5 and
described in | ||||||||||||||||||||||||||||
| 10 | the Sections following Section 15-30 and preceding Section | ||||||||||||||||||||||||||||
| 11 | 16-5,
to the extent therein limited, is exempt from taxation.
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| 12 | In order to maintain that exempt status, the titleholder or the | ||||||||||||||||||||||||||||
| 13 | owner of the
beneficial interest of any property
that
is exempt | ||||||||||||||||||||||||||||
| 14 | must file with the chief county assessment
officer, on or | ||||||||||||||||||||||||||||
| 15 | before January 31 of each year (May 31 in the case of property
| ||||||||||||||||||||||||||||
| 16 | exempted by Section 15-170), an affidavit stating whether there | ||||||||||||||||||||||||||||
| 17 | has been any
change in the ownership or use of the property, | ||||||||||||||||||||||||||||
| 18 | the status of the
owner-resident, the satisfaction by a | ||||||||||||||||||||||||||||
| 19 | relevant hospital entity of the condition for an exemption | ||||||||||||||||||||||||||||
| 20 | under Section 15-86, or that a disabled veteran who qualifies | ||||||||||||||||||||||||||||
| 21 | under Section 15-165
owned and used the property as of January | ||||||||||||||||||||||||||||
| 22 | 1 of that year.
The nature of any
change shall be stated in the | ||||||||||||||||||||||||||||
| 23 | affidavit. Failure to file an affidavit shall,
in the | ||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | discretion of the assessment officer, constitute cause to | ||||||
| 2 | terminate the
exemption of that property, notwithstanding any | ||||||
| 3 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
| 4 | parcels within a county may file a single
annual affidavit in | ||||||
| 5 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
| 6 | upon request, shall furnish an affidavit form to the owners, in | ||||||
| 7 | which
the owner may state whether there has been any change in | ||||||
| 8 | the ownership or use
of the property or status of the owner or | ||||||
| 9 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
| 10 | exempt parcels shall list all the properties
giving the same | ||||||
| 11 | information for each parcel as required of owners who file
| ||||||
| 12 | individual affidavits.
| ||||||
| 13 | (b) However, titleholders or owners of the beneficial | ||||||
| 14 | interest in any property
exempted under any of the following | ||||||
| 15 | provisions are not required to
submit an annual filing under | ||||||
| 16 | this Section:
| ||||||
| 17 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
| 18 | than 3,000,000
inhabitants and owned by a not-for-profit
| ||||||
| 19 | organization.
| ||||||
| 20 | (2) Section 15-40.
| ||||||
| 21 | (3) Section 15-50 (United States property).
| ||||||
| 22 | (c) If there is a change in use or ownership, however, | ||||||
| 23 | notice must be filed
pursuant to Section 15-20.
| ||||||
| 24 | (d) An application for homestead exemptions shall be filed | ||||||
| 25 | as provided in
Section 15-167 (returning veterans' homestead | ||||||
| 26 | exemption), Section 15-168 (disabled persons' homestead | ||||||
| |||||||
| |||||||
| 1 | exemption), Section 15-169 (disabled veterans standard | ||||||
| 2 | homestead exemption), Section 15-170 (senior citizens | ||||||
| 3 | homestead exemption), Section 15-172 (senior
citizens | ||||||
| 4 | assessment freeze homestead exemption), and Sections
15-175 | ||||||
| 5 | (general homestead exemption), 15-176
(general alternative
| ||||||
| 6 | homestead exemption), and 15-177 (long-time occupant homestead | ||||||
| 7 | exemption), respectively.
| ||||||
| 8 | (e) For purposes of determining satisfaction of the | ||||||
| 9 | condition for an exemption under Section 15-86: | ||||||
| 10 | (1) The "year for which exemption is sought" is the | ||||||
| 11 | year prior to the year in which the affidavit is due. | ||||||
| 12 | (2) The "hospital year" is the fiscal year of the | ||||||
| 13 | relevant hospital entity, or the fiscal year of one of the | ||||||
| 14 | hospitals in the hospital system if the relevant hospital | ||||||
| 15 | entity is a hospital system with members with different | ||||||
| 16 | fiscal years, that ends in the year prior to the year in | ||||||
| 17 | which the affidavit is due. However, if that fiscal year | ||||||
| 18 | ends 3 months or less before the date on which the | ||||||
| 19 | affidavit is due, the relevant hospital entity shall file | ||||||
| 20 | an interim affidavit based on the currently available | ||||||
| 21 | information, and shall file a supplemental affidavit | ||||||
| 22 | within 90 days of date on which the application was due, if | ||||||
| 23 | the information in the relevant hospital entity's audited | ||||||
| 24 | financial statements changes the interim affidavit's | ||||||
| 25 | statement concerning the entity's compliance with the | ||||||
| 26 | calculation required by Section 15-86. | ||||||
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| 1 | (3) The affidavit shall be accompanied by an exhibit | ||||||
| 2 | prepared by the relevant hospital entity showing (A) the | ||||||
| 3 | value of the relevant hospital entity's services and | ||||||
| 4 | activities, if any, under items (1) through (7) of | ||||||
| 5 | subsection (e) of Section 15-86, stated separately for each | ||||||
| 6 | item, and (B) the value relating to the relevant hospital | ||||||
| 7 | entity's estimated property tax liability under paragraphs | ||||||
| 8 | (A), (B), and (C) of item (1) of subsection (g) of Section | ||||||
| 9 | 15-86; under paragraphs (A), (B), and (C) of item (2) of | ||||||
| 10 | subsection (g) of Section 15-86; and under item (3) of | ||||||
| 11 | subsection (g) of Section 15-86. | ||||||
| 12 | (Source: P.A. 97-688, eff. 6-14-12.)
| ||||||
| 13 | (35 ILCS 200/15-168) | ||||||
| 14 | Sec. 15-168. Disabled persons' homestead exemption. | ||||||
| 15 | (a) Beginning with taxable year 2007, an
annual homestead | ||||||
| 16 | exemption is granted to disabled persons in
the amount of | ||||||
| 17 | $2,000, except as provided in subsection (c), to
be deducted | ||||||
| 18 | from the property's value as equalized or assessed
by the | ||||||
| 19 | Department of Revenue. The disabled person shall receive
the | ||||||
| 20 | homestead exemption upon meeting the following
requirements: | ||||||
| 21 | (1) The property must be occupied as the primary | ||||||
| 22 | residence by the disabled person. | ||||||
| 23 | (2) The disabled person must be liable for paying the
| ||||||
| 24 | real estate taxes on the property. | ||||||
| 25 | (3) The disabled person must be an owner of record of
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| 1 | the property or have a legal or equitable interest in the
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| 2 | property as evidenced by a written instrument. In the case
| ||||||
| 3 | of a leasehold interest in property, the lease must be for
| ||||||
| 4 | a single family residence. | ||||||
| 5 | A person who is disabled during the taxable year
is | ||||||
| 6 | eligible to apply for this homestead exemption during that
| ||||||
| 7 | taxable year. Application must be made during the
application | ||||||
| 8 | period in effect for the county of residence. If a
homestead | ||||||
| 9 | exemption has been granted under this Section and the
person | ||||||
| 10 | awarded the exemption subsequently becomes a resident of
a | ||||||
| 11 | facility licensed under the Nursing Home Care Act, the | ||||||
| 12 | Specialized Mental Health Rehabilitation Act of 2013, or the | ||||||
| 13 | ID/DD Community Care Act, then the
exemption shall continue (i) | ||||||
| 14 | so long as the residence continues
to be occupied by the | ||||||
| 15 | qualifying person's spouse or (ii) if the
residence remains | ||||||
| 16 | unoccupied but is still owned by the person
qualified for the | ||||||
| 17 | homestead exemption. | ||||||
| 18 | (b) For the purposes of this Section, "disabled person"
| ||||||
| 19 | means a person unable to engage in any substantial gainful | ||||||
| 20 | activity by reason of a medically determinable physical or | ||||||
| 21 | mental impairment which can be expected to result in death or | ||||||
| 22 | has lasted or can be expected to last for a continuous period | ||||||
| 23 | of not less than 12 months. Disabled persons filing claims | ||||||
| 24 | under this Act shall submit proof of disability in such form | ||||||
| 25 | and manner as the Department shall by rule and regulation | ||||||
| 26 | prescribe. Proof that a claimant is eligible to receive | ||||||
| |||||||
| |||||||
| 1 | disability benefits under the Federal Social Security Act shall | ||||||
| 2 | constitute proof of disability for purposes of this Act. | ||||||
| 3 | Issuance of an Illinois Person with a Disability Identification | ||||||
| 4 | Card stating that the claimant is under a Class 2 disability, | ||||||
| 5 | as defined in Section 4A of the Illinois Identification Card | ||||||
| 6 | Act, shall constitute proof that the person named thereon is a | ||||||
| 7 | disabled person for purposes of this Act. A disabled person not | ||||||
| 8 | covered under the Federal Social Security Act and not | ||||||
| 9 | presenting an Illinois Person with a Disability Identification | ||||||
| 10 | Card stating that the claimant is under a Class 2 disability | ||||||
| 11 | shall be examined by a physician designated by the Department, | ||||||
| 12 | and his status as a disabled person determined using the same | ||||||
| 13 | standards as used by the Social Security Administration. The | ||||||
| 14 | costs of any required examination shall be borne by the | ||||||
| 15 | claimant. | ||||||
| 16 | (c) For land improved with (i) an apartment building owned
| ||||||
| 17 | and operated as a cooperative or (ii) a life care facility as
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| 18 | defined under Section 2 of the Life Care Facilities Act that is
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| 19 | considered to be a cooperative, the maximum reduction from the
| ||||||
| 20 | value of the property, as equalized or assessed by the
| ||||||
| 21 | Department, shall be multiplied by the number of apartments or
| ||||||
| 22 | units occupied by a disabled person. The disabled person shall
| ||||||
| 23 | receive the homestead exemption upon meeting the following
| ||||||
| 24 | requirements: | ||||||
| 25 | (1) The property must be occupied as the primary | ||||||
| 26 | residence by the
disabled person. | ||||||
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| 1 | (2) The disabled person must be liable by contract with
| ||||||
| 2 | the owner or owners of record for paying the apportioned
| ||||||
| 3 | property taxes on the property of the cooperative or life
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| 4 | care facility. In the case of a life care facility, the
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| 5 | disabled person must be liable for paying the apportioned
| ||||||
| 6 | property taxes under a life care contract as defined in | ||||||
| 7 | Section 2 of the Life Care Facilities Act. | ||||||
| 8 | (3) The disabled person must be an owner of record of a
| ||||||
| 9 | legal or equitable interest in the cooperative apartment
| ||||||
| 10 | building. A leasehold interest does not meet this
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| 11 | requirement.
| ||||||
| 12 | If a homestead exemption is granted under this subsection, the
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| 13 | cooperative association or management firm shall credit the
| ||||||
| 14 | savings resulting from the exemption to the apportioned tax
| ||||||
| 15 | liability of the qualifying disabled person. The chief county
| ||||||
| 16 | assessment officer may request reasonable proof that the
| ||||||
| 17 | association or firm has properly credited the exemption. A
| ||||||
| 18 | person who willfully refuses to credit an exemption to the
| ||||||
| 19 | qualified disabled person is guilty of a Class B misdemeanor.
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| 20 | (d) The chief county assessment officer shall determine the
| ||||||
| 21 | eligibility of property to receive the homestead exemption
| ||||||
| 22 | according to guidelines established by the Department. If the | ||||||
| 23 | chief county assessment officer requires annual verification | ||||||
| 24 | of continued eligibility to receive the exemption After a
| ||||||
| 25 | person has received an exemption under this Section, an annual
| ||||||
| 26 | verification of eligibility for the exemption shall be mailed
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| 1 | to the taxpayer. | ||||||
| 2 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
| 3 | chief county assessment officer shall provide to each
person | ||||||
| 4 | granted a homestead exemption under this Section a form
to | ||||||
| 5 | designate any other person to receive a duplicate of any
notice | ||||||
| 6 | of delinquency in the payment of taxes assessed and
levied | ||||||
| 7 | under this Code on the person's qualifying property. The
| ||||||
| 8 | duplicate notice shall be in addition to the notice required to
| ||||||
| 9 | be provided to the person receiving the exemption and shall be | ||||||
| 10 | given in the manner required by this Code. The person filing
| ||||||
| 11 | the request for the duplicate notice shall pay an
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| 12 | administrative fee of $5 to the chief county assessment
| ||||||
| 13 | officer. The assessment officer shall then file the executed
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| 14 | designation with the county collector, who shall issue the
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| 15 | duplicate notices as indicated by the designation. A
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| 16 | designation may be rescinded by the disabled person in the
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| 17 | manner required by the chief county assessment officer. | ||||||
| 18 | (e) A taxpayer who claims an exemption under Section 15-165 | ||||||
| 19 | or 15-169 may not claim an exemption under 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; 97-1064, eff. 1-1-13; 98-104, eff. 7-22-13.)
| ||||||
| 22 | (35 ILCS 200/15-169) | ||||||
| 23 | Sec. 15-169. Disabled veterans standard homestead | ||||||
| 24 | exemption. | ||||||
| 25 | (a) Beginning with taxable year 2007, an annual homestead | ||||||
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| |||||||
| 1 | exemption, limited to the amounts set forth in subsection (b), | ||||||
| 2 | is granted for property that is used as a qualified residence | ||||||
| 3 | by a disabled veteran. | ||||||
| 4 | (b) The amount of the exemption under this Section is as | ||||||
| 5 | follows: | ||||||
| 6 | (1) for veterans with a service-connected disability | ||||||
| 7 | of at least (i) 75% for exemptions granted in taxable years | ||||||
| 8 | 2007 through 2009 and (ii) 70% for exemptions granted in | ||||||
| 9 | taxable year 2010 and each taxable year thereafter, as | ||||||
| 10 | certified by the United States Department of Veterans | ||||||
| 11 | Affairs, the annual exemption is $5,000; and | ||||||
| 12 | (2) for veterans with a service-connected disability | ||||||
| 13 | of at least 50%, but less than (i) 75% for exemptions | ||||||
| 14 | granted in taxable years 2007 through 2009 and (ii) 70% for | ||||||
| 15 | exemptions granted in taxable year 2010 and each taxable | ||||||
| 16 | year thereafter, as certified by the United States | ||||||
| 17 | Department of Veterans Affairs, the annual exemption is | ||||||
| 18 | $2,500. | ||||||
| 19 | (b-5) If a homestead exemption is granted under this | ||||||
| 20 | Section and the person awarded the exemption subsequently | ||||||
| 21 | becomes a resident of a facility licensed under the Nursing | ||||||
| 22 | Home Care Act or a facility operated by the United States | ||||||
| 23 | Department of Veterans Affairs, then the exemption shall | ||||||
| 24 | continue (i) so long as the residence continues to be occupied | ||||||
| 25 | by the qualifying person's spouse or (ii) if the residence | ||||||
| 26 | remains unoccupied but is still owned by the person who | ||||||
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| |||||||
| 1 | qualified for the homestead exemption. | ||||||
| 2 | (c) The tax exemption under this Section carries over to | ||||||
| 3 | the benefit of the veteran's
surviving spouse as long as the | ||||||
| 4 | spouse holds the legal or
beneficial title to the homestead, | ||||||
| 5 | permanently resides
thereon, and does not remarry. If the | ||||||
| 6 | surviving spouse sells
the property, an exemption not to exceed | ||||||
| 7 | the amount granted
from the most recent ad valorem tax roll may | ||||||
| 8 | be transferred to
his or her new residence as long as it is | ||||||
| 9 | used as his or her
primary residence and he or she does not | ||||||
| 10 | remarry. | ||||||
| 11 | (d) The exemption under this Section applies for taxable | ||||||
| 12 | year 2007 and thereafter. A taxpayer who claims an exemption | ||||||
| 13 | under Section 15-165 or 15-168 may not claim an exemption under | ||||||
| 14 | this Section. | ||||||
| 15 | (e) Each taxpayer who has been granted an exemption under | ||||||
| 16 | this Section must reapply on an annual basis. Application must | ||||||
| 17 | be made during the application period
in effect for the county | ||||||
| 18 | of his or her residence. The assessor
or chief county | ||||||
| 19 | assessment officer may determine the
eligibility of | ||||||
| 20 | residential property to receive the homestead
exemption | ||||||
| 21 | provided by this Section by application, visual
inspection, | ||||||
| 22 | questionnaire, or other reasonable methods. The
determination | ||||||
| 23 | must be made in accordance with guidelines
established by the | ||||||
| 24 | Department. If the chief county assessment officer requires | ||||||
| 25 | annual verification of continued eligibility to receive the | ||||||
| 26 | exemption, an annual verification of eligibility for the | ||||||
| |||||||
| |||||||
| 1 | exemption shall be mailed
to the taxpayer. | ||||||
| 2 | (f) For the purposes of this Section: | ||||||
| 3 | "Qualified residence" means real
property, but less any | ||||||
| 4 | portion of that property that is used for
commercial purposes, | ||||||
| 5 | with an equalized assessed value of less than $250,000 that is | ||||||
| 6 | the disabled veteran's primary residence. Property rented for | ||||||
| 7 | more than 6 months is
presumed to be used for commercial | ||||||
| 8 | purposes. | ||||||
| 9 | "Veteran" means an Illinois resident who has served as a
| ||||||
| 10 | member of the United States Armed Forces on active duty or
| ||||||
| 11 | State active duty, a member of the Illinois National Guard, or
| ||||||
| 12 | a member of the United States Reserve Forces and who has | ||||||
| 13 | received an honorable discharge. | ||||||
| 14 | (Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10; | ||||||
| 15 | 97-333, eff. 8-12-11.)
| ||||||
| 16 | Section 99. Effective date. This Act takes effect upon | ||||||
| 17 | becoming law.
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