Bill Text: IL HB4915 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Beginning in taxable year 2010, increases the maximum income limitation under the Senior Citizens Assessment Freeze Homestead Exemption from $55,000 to $75,000 for applicants who have occupied the residence for 5 years or more. Indexes the maximum income limitation to the Consumer Price Index. Effective immediately.
Spectrum: Slight Partisan Bill (Republican 12-5)
Status: (Introduced - Dead) 2010-04-30 - Added Co-Sponsor Rep. Jehan A. Gordon [HB4915 Detail]
Download: Illinois-2009-HB4915-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 Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 15-172 as follows:
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6 | (35 ILCS 200/15-172)
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7 | (Text of Section before amendment by P.A. 96-339 ) | ||||||||||||||||||||||||
8 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||||||||||||||||||||
9 | Exemption.
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10 | (a) This Section may be cited as the Senior Citizens | ||||||||||||||||||||||||
11 | Assessment
Freeze Homestead Exemption.
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12 | (b) As used in this Section:
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13 | "Applicant" means an individual who has filed an | ||||||||||||||||||||||||
14 | application under this
Section.
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15 | "Base amount" means the base year equalized assessed value | ||||||||||||||||||||||||
16 | of the residence
plus the first year's equalized assessed value | ||||||||||||||||||||||||
17 | of any added improvements which
increased the assessed value of | ||||||||||||||||||||||||
18 | the residence after the base year.
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19 | "Base year" means the taxable year prior to the taxable | ||||||||||||||||||||||||
20 | year for which the
applicant first qualifies and applies for | ||||||||||||||||||||||||
21 | the exemption provided that in the
prior taxable year the | ||||||||||||||||||||||||
22 | property was improved with a permanent structure that
was | ||||||||||||||||||||||||
23 | occupied as a residence by the applicant who was liable for |
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1 | paying real
property taxes on the property and who was either | ||||||
2 | (i) an owner of record of the
property or had legal or | ||||||
3 | equitable interest in the property as evidenced by a
written | ||||||
4 | instrument or (ii) had a legal or equitable interest as a | ||||||
5 | lessee in the
parcel of property that was single family | ||||||
6 | residence.
If in any subsequent taxable year for which the | ||||||
7 | applicant applies and
qualifies for the exemption the equalized | ||||||
8 | assessed value of the residence is
less than the equalized | ||||||
9 | assessed value in the existing base year
(provided that such | ||||||
10 | equalized assessed value is not
based
on an
assessed value that | ||||||
11 | results from a temporary irregularity in the property that
| ||||||
12 | reduces the
assessed value for one or more taxable years), then | ||||||
13 | that
subsequent taxable year shall become the base year until a | ||||||
14 | new base year is
established under the terms of this paragraph. | ||||||
15 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
16 | shall review (i) all taxable years for which
the
applicant | ||||||
17 | applied and qualified for the exemption and (ii) the existing | ||||||
18 | base
year.
The assessment officer shall select as the new base | ||||||
19 | year the year with the
lowest equalized assessed value.
An | ||||||
20 | equalized assessed value that is based on an assessed value | ||||||
21 | that results
from a
temporary irregularity in the property that | ||||||
22 | reduces the assessed value for one
or more
taxable years shall | ||||||
23 | not be considered the lowest equalized assessed value.
The | ||||||
24 | selected year shall be the base year for
taxable year 1999 and | ||||||
25 | thereafter until a new base year is established under the
terms | ||||||
26 | of this paragraph.
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1 | "Chief County Assessment Officer" means the County | ||||||
2 | Assessor or Supervisor of
Assessments of the county in which | ||||||
3 | the property is located.
| ||||||
4 | "Equalized assessed value" means the assessed value as | ||||||
5 | equalized by the
Illinois Department of Revenue.
| ||||||
6 | "Household" means the applicant, the spouse of the | ||||||
7 | applicant, and all persons
using the residence of the applicant | ||||||
8 | as their principal place of residence.
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9 | "Household income" means the combined income of the members | ||||||
10 | of a household
for the calendar year preceding the taxable | ||||||
11 | year.
| ||||||
12 | "Income" has the same meaning as provided in Section 3.07 | ||||||
13 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
14 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
15 | assessment year 2001, "income" does not
include veteran's | ||||||
16 | benefits.
| ||||||
17 | "Internal Revenue Code of 1986" means the United States | ||||||
18 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
19 | relating to federal income taxes in effect
for the year | ||||||
20 | preceding the taxable year.
| ||||||
21 | "Life care facility that qualifies as a cooperative" means | ||||||
22 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
23 | Act.
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24 | "Maximum income limitation" means: | ||||||
25 | (1) $35,000 prior
to taxable year 1999; | ||||||
26 | (2) $40,000 in taxable years 1999 through 2003; |
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1 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
2 | (4) $50,000 in taxable years 2006 and 2007; and | ||||||
3 | (5) $55,000 in taxable years year 2008 and 2009; | ||||||
4 | thereafter.
| ||||||
5 | (6) in taxable year 2010, (A) $55,000 for applicants | ||||||
6 | who have occupied the residence for less than 5 years and | ||||||
7 | (B) $75,000 for applicants who have occupied the residence | ||||||
8 | for 5 or more years; and | ||||||
9 | (7) in taxable year 2011 and thereafter, (A) for | ||||||
10 | applicants who have occupied the residence for less than 5 | ||||||
11 | years, an amount equal to the maximum income limitation for | ||||||
12 | the immediately prior taxable year for applicants who have | ||||||
13 | occupied the residence for less than 5 years increased by | ||||||
14 | the lesser of (i) 2% or (ii) the percentage increase during | ||||||
15 | the immediately prior taxable year in the Consumer Price | ||||||
16 | Index for All Urban
Consumers for all items published by | ||||||
17 | the United States Department of Labor Bureau of Labor | ||||||
18 | Statistics and (B) for applicants who have occupied the | ||||||
19 | residence for 5 or more years, an amount equal to the | ||||||
20 | maximum income limitation for the immediately prior | ||||||
21 | taxable year for applicants who have occupied the residence | ||||||
22 | for 5 or more years increased by the lesser of (i) 2% or | ||||||
23 | (ii) the percentage increase during the immediately prior | ||||||
24 | taxable year in the Consumer Price Index for All Urban
| ||||||
25 | Consumers for all items published by the United States | ||||||
26 | Department of Labor Bureau of Labor Statistics. |
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1 | "Residence" means the principal dwelling place and | ||||||
2 | appurtenant structures
used for residential purposes in this | ||||||
3 | State occupied on January 1 of the
taxable year by a household | ||||||
4 | and so much of the surrounding land, constituting
the parcel | ||||||
5 | upon which the dwelling place is situated, as is used for
| ||||||
6 | residential purposes. If the Chief County Assessment Officer | ||||||
7 | has established a
specific legal description for a portion of | ||||||
8 | property constituting the
residence, then that portion of | ||||||
9 | property shall be deemed the residence for the
purposes of this | ||||||
10 | Section.
| ||||||
11 | "Taxable year" means the calendar year during which ad | ||||||
12 | valorem property taxes
payable in the next succeeding year are | ||||||
13 | levied.
| ||||||
14 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
15 | assessment freeze
homestead exemption is granted for real | ||||||
16 | property that is improved with a
permanent structure that is | ||||||
17 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
18 | age or older 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
property, | ||||||
21 | and (iv) is an owner of record of the property or has a legal or
| ||||||
22 | equitable interest in the property as evidenced by a written | ||||||
23 | instrument. This
homestead exemption shall also apply to a | ||||||
24 | 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 |
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| |||||||
1 | or older
during the taxable year, (ii) has a household income | ||||||
2 | that does not exceed the maximum income limitation,
(iii)
has a | ||||||
3 | legal or equitable ownership interest in the property as | ||||||
4 | lessee, and (iv)
is liable for the payment of real property | ||||||
5 | taxes on that property.
| ||||||
6 | In counties of 3,000,000 or more inhabitants, the amount of | ||||||
7 | the exemption for all taxable years is the equalized assessed | ||||||
8 | value of the
residence in the taxable year for which | ||||||
9 | application is made minus the base
amount. In all other | ||||||
10 | counties, the amount of the exemption is as follows: (i) | ||||||
11 | through taxable year 2005 and for taxable year 2007 and | ||||||
12 | thereafter, the amount of this exemption shall be the equalized | ||||||
13 | assessed value of the
residence in the taxable year for which | ||||||
14 | application is made minus the base
amount; and (ii) for
taxable | ||||||
15 | year 2006, the amount of the exemption is as follows:
| ||||||
16 | (1) For an applicant who has a household income of | ||||||
17 | $45,000 or less, the amount of the exemption is the | ||||||
18 | equalized assessed value of the
residence in the taxable | ||||||
19 | year for which application is made minus the base
amount. | ||||||
20 | (2) For an applicant who has a household income | ||||||
21 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
22 | the exemption is (i) the equalized assessed value of the
| ||||||
23 | residence in the taxable year for which application is made | ||||||
24 | minus the base
amount (ii) multiplied by 0.8. | ||||||
25 | (3) For an applicant who has a household income | ||||||
26 | exceeding $46,250 but not exceeding $47,500, the amount of |
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1 | the exemption is (i) the equalized assessed value of the
| ||||||
2 | residence in the taxable year for which application is made | ||||||
3 | minus the base
amount (ii) multiplied by 0.6. | ||||||
4 | (4) For an applicant who has a household income | ||||||
5 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
6 | the exemption is (i) the equalized assessed value of the
| ||||||
7 | residence in the taxable year for which application is made | ||||||
8 | minus the base
amount (ii) multiplied by 0.4. | ||||||
9 | (5) For an applicant who has a household income | ||||||
10 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
11 | the exemption is (i) the equalized assessed value of the
| ||||||
12 | residence in the taxable year for which application is made | ||||||
13 | minus the base
amount (ii) multiplied by 0.2.
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14 | When the applicant is a surviving spouse of an applicant | ||||||
15 | for a prior year for
the same residence for which an exemption | ||||||
16 | under this Section has been granted,
the base year and base | ||||||
17 | amount for that residence are the same as for the
applicant for | ||||||
18 | the prior year.
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19 | Each year at the time the assessment books are certified to | ||||||
20 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
21 | give to the County Clerk a list
of the assessed values of | ||||||
22 | improvements on each parcel qualifying for this
exemption that | ||||||
23 | were added after the base year for this parcel and that
| ||||||
24 | increased the assessed value of the property.
| ||||||
25 | In the case of land improved with an apartment building | ||||||
26 | owned and operated as
a cooperative or a building that is a |
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1 | life care facility that qualifies as a
cooperative, the maximum | ||||||
2 | reduction from the equalized assessed value of the
property is | ||||||
3 | limited to the sum of the reductions calculated for each unit
| ||||||
4 | occupied as a residence by a person or persons (i) 65 years of | ||||||
5 | age or older, (ii) with a
household income that does not exceed | ||||||
6 | the maximum income limitation, (iii) who is liable, by contract | ||||||
7 | with the
owner
or owners of record, for paying real property | ||||||
8 | taxes on the property, and (iv) who is
an owner of record of a | ||||||
9 | legal or equitable interest in the cooperative
apartment | ||||||
10 | building, other than a leasehold interest. In the instance of a
| ||||||
11 | cooperative where a homestead exemption has been granted under | ||||||
12 | this Section,
the cooperative association or its management | ||||||
13 | firm shall credit the savings
resulting from that exemption | ||||||
14 | only to the apportioned tax liability of the
owner who | ||||||
15 | qualified for the exemption. Any person who willfully refuses | ||||||
16 | to
credit that savings to an owner who qualifies for the | ||||||
17 | exemption is guilty of a
Class B misdemeanor.
| ||||||
18 | When a homestead exemption has been granted under this | ||||||
19 | Section and an
applicant then becomes a resident of a facility | ||||||
20 | licensed under the Assisted Living and Shared Housing Act or | ||||||
21 | the Nursing Home
Care Act, the exemption shall be granted in | ||||||
22 | subsequent years so long as the
residence (i) continues to be | ||||||
23 | occupied by the qualified applicant's spouse or
(ii) if | ||||||
24 | remaining unoccupied, is still owned by the qualified applicant | ||||||
25 | for the
homestead exemption.
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26 | Beginning January 1, 1997, when an individual dies who |
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1 | would have qualified
for an exemption under this Section, and | ||||||
2 | the surviving spouse does not
independently qualify for this | ||||||
3 | exemption because of age, the exemption under
this Section | ||||||
4 | shall be granted to the surviving spouse for the taxable year
| ||||||
5 | preceding and the taxable
year of the death, provided that, | ||||||
6 | except for age, the surviving spouse meets
all
other | ||||||
7 | qualifications for the granting of this exemption for those | ||||||
8 | years.
| ||||||
9 | When married persons maintain separate residences, the | ||||||
10 | exemption provided for
in this Section may be claimed by only | ||||||
11 | one of such persons and for only one
residence.
| ||||||
12 | For taxable year 1994 only, in counties having less than | ||||||
13 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
14 | submit an application by
February 15, 1995 to the Chief County | ||||||
15 | Assessment Officer
of the county in which the property is | ||||||
16 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
17 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
18 | the exemption, a person
may submit an application to the Chief | ||||||
19 | County
Assessment Officer of the county in which the property | ||||||
20 | is located during such
period as may be specified by the Chief | ||||||
21 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
22 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
23 | give notice of the application period by mail or by | ||||||
24 | publication. In
counties having less than 3,000,000 | ||||||
25 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
26 | to receive the exemption, a person
shall
submit an
application |
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1 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
2 | Officer of the county in which the property is located. A | ||||||
3 | county may, by
ordinance, establish a date for submission of | ||||||
4 | applications that is
different than
July 1.
The applicant shall | ||||||
5 | submit with the
application an affidavit of the applicant's | ||||||
6 | total household income, age,
marital status (and if married the | ||||||
7 | name and address of the applicant's spouse,
if known), and | ||||||
8 | principal dwelling place of members of the household on January
| ||||||
9 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
10 | a method for
verifying the accuracy of affidavits filed by | ||||||
11 | applicants under this Section, and the Chief County Assessment | ||||||
12 | Officer may conduct audits of any taxpayer claiming an | ||||||
13 | exemption under this Section to verify that the taxpayer is | ||||||
14 | eligible to receive the exemption. Each application shall | ||||||
15 | contain or be verified by a written declaration that it is made | ||||||
16 | under the penalties of perjury. A taxpayer's signing a | ||||||
17 | fraudulent application under this Act is perjury, as defined in | ||||||
18 | Section 32-2 of the Criminal Code of 1961.
The applications | ||||||
19 | shall be clearly marked as applications for the Senior
Citizens | ||||||
20 | Assessment Freeze Homestead Exemption and must contain a notice | ||||||
21 | that any taxpayer who receives the exemption is subject to an | ||||||
22 | audit by the Chief County Assessment Officer.
| ||||||
23 | Notwithstanding any other provision to the contrary, in | ||||||
24 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
25 | applicant fails
to file the application required by this | ||||||
26 | Section in a timely manner and this
failure to file is due to a |
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| |||||||
1 | mental or physical condition sufficiently severe so
as to | ||||||
2 | render the applicant incapable of filing the application in a | ||||||
3 | timely
manner, the Chief County Assessment Officer may extend | ||||||
4 | the filing deadline for
a period of 30 days after the applicant | ||||||
5 | regains the capability to file the
application, but in no case | ||||||
6 | may the filing deadline be extended beyond 3
months of the | ||||||
7 | original filing deadline. In order to receive the extension
| ||||||
8 | provided in this paragraph, the applicant shall provide the | ||||||
9 | Chief County
Assessment Officer with a signed statement from | ||||||
10 | the applicant's physician
stating the nature and extent of the | ||||||
11 | condition, that, in the
physician's opinion, the condition was | ||||||
12 | so severe that it rendered the applicant
incapable of filing | ||||||
13 | the application in a timely manner, and the date on which
the | ||||||
14 | applicant regained the capability to file the application.
| ||||||
15 | Beginning January 1, 1998, notwithstanding any other | ||||||
16 | provision to the
contrary, in counties having fewer than | ||||||
17 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
18 | application required by this Section in a timely manner and
| ||||||
19 | this failure to file is due to a mental or physical condition | ||||||
20 | sufficiently
severe so as to render the applicant incapable of | ||||||
21 | filing the application in a
timely manner, the Chief County | ||||||
22 | Assessment Officer may extend the filing
deadline for a period | ||||||
23 | of 3 months. In order to receive the extension provided
in this | ||||||
24 | paragraph, the applicant shall provide the Chief County | ||||||
25 | Assessment
Officer with a signed statement from the applicant's | ||||||
26 | physician stating the
nature and extent of the condition, and |
| |||||||
| |||||||
1 | that, in the physician's opinion, the
condition was so severe | ||||||
2 | that it rendered the applicant incapable of filing the
| ||||||
3 | application in a timely manner.
| ||||||
4 | In counties having less than 3,000,000 inhabitants, if an | ||||||
5 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
6 | denial occurred due to an
error on the part of an assessment
| ||||||
7 | official, or his or her agent or employee, then beginning in | ||||||
8 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
9 | determining the amount of the exemption,
shall be 1993 rather | ||||||
10 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
11 | exemption shall also include an amount equal to (i) the amount | ||||||
12 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
13 | as a result of using
1994, rather than 1993, as the base year, | ||||||
14 | (ii) the amount of any exemption
denied to the applicant in | ||||||
15 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
16 | as the base year, and (iii) the amount of the exemption | ||||||
17 | erroneously
denied for taxable year 1994.
| ||||||
18 | For purposes of this Section, a person who will be 65 years | ||||||
19 | of age during the
current taxable year shall be eligible to | ||||||
20 | apply for the homestead exemption
during that taxable year. | ||||||
21 | Application shall be made during the application
period in | ||||||
22 | effect for the county of his or her residence.
| ||||||
23 | The Chief County Assessment Officer may determine the | ||||||
24 | eligibility of a life
care facility that qualifies as a | ||||||
25 | cooperative to receive the benefits
provided by this Section by | ||||||
26 | use of an affidavit, application, visual
inspection, |
| |||||||
| |||||||
1 | questionnaire, or other reasonable method in order to insure | ||||||
2 | that
the tax savings resulting from the exemption are credited | ||||||
3 | by the management
firm to the apportioned tax liability of each | ||||||
4 | qualifying resident. The Chief
County Assessment Officer may | ||||||
5 | request reasonable proof that the management firm
has so | ||||||
6 | credited that exemption.
| ||||||
7 | Except as provided in this Section, all information | ||||||
8 | received by the chief
county assessment officer or the | ||||||
9 | Department from applications filed under this
Section, or from | ||||||
10 | any investigation conducted under the provisions of this
| ||||||
11 | Section, shall be confidential, except for official purposes or
| ||||||
12 | pursuant to official procedures for collection of any State or | ||||||
13 | local tax or
enforcement of any civil or criminal penalty or | ||||||
14 | sanction imposed by this Act or
by any statute or ordinance | ||||||
15 | imposing a State or local tax. Any person who
divulges any such | ||||||
16 | information in any manner, except in accordance with a proper
| ||||||
17 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
18 | Nothing contained in this Section shall prevent the | ||||||
19 | Director or chief county
assessment officer from publishing or | ||||||
20 | making available reasonable statistics
concerning the | ||||||
21 | operation of the exemption contained in this Section in which
| ||||||
22 | the contents of claims are grouped into aggregates in such a | ||||||
23 | way that
information contained in any individual claim shall | ||||||
24 | not be disclosed.
| ||||||
25 | (d) Each Chief County Assessment Officer shall annually | ||||||
26 | publish a notice
of availability of the exemption provided |
| |||||||
| |||||||
1 | under this Section. The notice
shall be published at least 60 | ||||||
2 | days but no more than 75 days prior to the date
on which the | ||||||
3 | application must be submitted to the Chief County Assessment
| ||||||
4 | Officer of the county in which the property is located. The | ||||||
5 | notice shall
appear in a newspaper of general circulation in | ||||||
6 | the county.
| ||||||
7 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
8 | no reimbursement by the State is required for the | ||||||
9 | implementation of any mandate created by this Section.
| ||||||
10 | (Source: P.A. 95-644, eff. 10-12-07; 96-355, eff. 1-1-10.)
| ||||||
11 | (Text of Section after amendment by P.A. 96-339 ) | ||||||
12 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
13 | Exemption.
| ||||||
14 | (a) This Section may be cited as the Senior Citizens | ||||||
15 | Assessment
Freeze Homestead Exemption.
| ||||||
16 | (b) As used in this Section:
| ||||||
17 | "Applicant" means an individual who has filed an | ||||||
18 | application under this
Section.
| ||||||
19 | "Base amount" means the base year equalized assessed value | ||||||
20 | of the residence
plus the first year's equalized assessed value | ||||||
21 | of any added improvements which
increased the assessed value of | ||||||
22 | the residence after the base year.
| ||||||
23 | "Base year" means the taxable year prior to the taxable | ||||||
24 | year for which the
applicant first qualifies and applies for | ||||||
25 | the exemption provided that in the
prior taxable year the |
| |||||||
| |||||||
1 | property was improved with a permanent structure that
was | ||||||
2 | occupied as a residence by the applicant who was liable for | ||||||
3 | paying real
property taxes on the property and who was either | ||||||
4 | (i) an owner of record of the
property or had legal or | ||||||
5 | equitable interest in the property as evidenced by a
written | ||||||
6 | instrument or (ii) had a legal or equitable interest as a | ||||||
7 | lessee in the
parcel of property that was single family | ||||||
8 | residence.
If in any subsequent taxable year for which the | ||||||
9 | applicant applies and
qualifies for the exemption the equalized | ||||||
10 | assessed value of the residence is
less than the equalized | ||||||
11 | assessed value in the existing base year
(provided that such | ||||||
12 | equalized assessed value is not
based
on an
assessed value that | ||||||
13 | results from a temporary irregularity in the property that
| ||||||
14 | reduces the
assessed value for one or more taxable years), then | ||||||
15 | that
subsequent taxable year shall become the base year until a | ||||||
16 | new base year is
established under the terms of this paragraph. | ||||||
17 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
18 | shall review (i) all taxable years for which
the
applicant | ||||||
19 | applied and qualified for the exemption and (ii) the existing | ||||||
20 | base
year.
The assessment officer shall select as the new base | ||||||
21 | year the year with the
lowest equalized assessed value.
An | ||||||
22 | equalized assessed value that is based on an assessed value | ||||||
23 | that results
from a
temporary irregularity in the property that | ||||||
24 | reduces the assessed value for one
or more
taxable years shall | ||||||
25 | not be considered the lowest equalized assessed value.
The | ||||||
26 | selected year shall be the base year for
taxable year 1999 and |
| |||||||
| |||||||
1 | thereafter until a new base year is established under the
terms | ||||||
2 | of this paragraph.
| ||||||
3 | "Chief County Assessment Officer" means the County | ||||||
4 | Assessor or Supervisor of
Assessments of the county in which | ||||||
5 | the property is located.
| ||||||
6 | "Equalized assessed value" means the assessed value as | ||||||
7 | equalized by the
Illinois Department of Revenue.
| ||||||
8 | "Household" means the applicant, the spouse of the | ||||||
9 | applicant, and all persons
using the residence of the applicant | ||||||
10 | as their principal place of residence.
| ||||||
11 | "Household income" means the combined income of the members | ||||||
12 | of a household
for the calendar year preceding the taxable | ||||||
13 | year.
| ||||||
14 | "Income" has the same meaning as provided in Section 3.07 | ||||||
15 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
16 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
17 | assessment year 2001, "income" does not
include veteran's | ||||||
18 | benefits.
| ||||||
19 | "Internal Revenue Code of 1986" means the United States | ||||||
20 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
21 | relating to federal income taxes in effect
for the year | ||||||
22 | preceding the taxable year.
| ||||||
23 | "Life care facility that qualifies as a cooperative" means | ||||||
24 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
25 | Act.
| ||||||
26 | "Maximum income limitation" means: |
| |||||||
| |||||||
1 | (1) $35,000 prior
to taxable year 1999; | ||||||
2 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
3 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
4 | (4) $50,000 in taxable years 2006 and 2007; and | ||||||
5 | (5) $55,000 in taxable years year 2008 and 2009; | ||||||
6 | thereafter.
| ||||||
7 | (6) in taxable year 2010, (A) $55,000 for applicants | ||||||
8 | who have occupied the residence for less than 5 years and | ||||||
9 | (B) $75,000 for applicants who have occupied the residence | ||||||
10 | for 5 or more years; and | ||||||
11 | (7) in taxable year 2011 and thereafter, (A) for | ||||||
12 | applicants who have occupied the residence for less than 5 | ||||||
13 | years, an amount equal to the maximum income limitation for | ||||||
14 | the immediately prior taxable year for applicants who have | ||||||
15 | occupied the residence for less than 5 years increased by | ||||||
16 | the lesser of (i) 2% or (ii) the percentage increase during | ||||||
17 | the immediately prior taxable year in the Consumer Price | ||||||
18 | Index for All Urban
Consumers for all items published by | ||||||
19 | the United States Department of Labor Bureau of Labor | ||||||
20 | Statistics and (B) for applicants who have occupied the | ||||||
21 | residence for 5 or more years, an amount equal to the | ||||||
22 | maximum income limitation for the immediately prior | ||||||
23 | taxable year for applicants who have occupied the residence | ||||||
24 | for 5 or more years increased by the lesser of (i) 2% or | ||||||
25 | (ii) the percentage increase during the immediately prior | ||||||
26 | taxable year in the Consumer Price Index for All Urban
|
| |||||||
| |||||||
1 | Consumers for all items published by the United States | ||||||
2 | Department of Labor Bureau of Labor Statistics. | ||||||
3 | "Residence" means the principal dwelling place and | ||||||
4 | appurtenant structures
used for residential purposes in this | ||||||
5 | State occupied on January 1 of the
taxable year by a household | ||||||
6 | and so much of the surrounding land, constituting
the parcel | ||||||
7 | upon which the dwelling place is situated, as is used for
| ||||||
8 | residential purposes. If the Chief County Assessment Officer | ||||||
9 | has established a
specific legal description for a portion of | ||||||
10 | property constituting the
residence, then that portion of | ||||||
11 | property shall be deemed the residence for the
purposes of this | ||||||
12 | Section.
| ||||||
13 | "Taxable year" means the calendar year during which ad | ||||||
14 | valorem property taxes
payable in the next succeeding year are | ||||||
15 | levied.
| ||||||
16 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
17 | assessment freeze
homestead exemption is granted for real | ||||||
18 | property that is improved with a
permanent structure that is | ||||||
19 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
20 | age or older during the taxable year, (ii) has a household | ||||||
21 | income that does not exceed the maximum income limitation, | ||||||
22 | (iii) is liable for paying real property taxes on
the
property, | ||||||
23 | and (iv) is an owner of record of the property or has a legal or
| ||||||
24 | equitable interest in the property as evidenced by a written | ||||||
25 | instrument. This
homestead exemption shall also apply to a | ||||||
26 | leasehold interest in a parcel of
property improved with a |
| |||||||
| |||||||
1 | permanent structure that is a single family residence
that is | ||||||
2 | occupied as a residence by a person who (i) is 65 years of age | ||||||
3 | or older
during the taxable year, (ii) has a household income | ||||||
4 | that does not exceed the maximum income limitation,
(iii)
has a | ||||||
5 | legal or equitable ownership interest in the property as | ||||||
6 | lessee, and (iv)
is liable for the payment of real property | ||||||
7 | taxes on that property.
| ||||||
8 | In counties of 3,000,000 or more inhabitants, the amount of | ||||||
9 | the exemption for all taxable years is the equalized assessed | ||||||
10 | value of the
residence in the taxable year for which | ||||||
11 | application is made minus the base
amount. In all other | ||||||
12 | counties, the amount of the exemption is as follows: (i) | ||||||
13 | through taxable year 2005 and for taxable year 2007 and | ||||||
14 | thereafter, the amount of this exemption shall be the equalized | ||||||
15 | assessed value of the
residence in the taxable year for which | ||||||
16 | application is made minus the base
amount; and (ii) for
taxable | ||||||
17 | year 2006, the amount of the exemption is as 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 made | ||||||
26 | 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 made | ||||||
5 | 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 made | ||||||
10 | 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 made | ||||||
15 | 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 to | ||||||
22 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
23 | 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 maximum | ||||||
4 | reduction from the equalized assessed value of the
property is | ||||||
5 | limited to the sum of the reductions calculated for each unit
| ||||||
6 | occupied as a residence by a person or persons (i) 65 years of | ||||||
7 | age or older, (ii) with a
household income that does not exceed | ||||||
8 | the maximum income limitation, (iii) who is liable, by contract | ||||||
9 | with the
owner
or owners of record, for paying real property | ||||||
10 | taxes on the property, and (iv) who is
an owner of record of a | ||||||
11 | legal or equitable interest in the cooperative
apartment | ||||||
12 | building, other than a leasehold interest. In the instance of a
| ||||||
13 | cooperative where a homestead exemption has been granted under | ||||||
14 | this Section,
the cooperative association or its management | ||||||
15 | firm shall credit the savings
resulting from that exemption | ||||||
16 | only to the apportioned tax liability of the
owner who | ||||||
17 | qualified for the exemption. Any person who willfully refuses | ||||||
18 | to
credit that savings to an owner who qualifies for the | ||||||
19 | exemption is guilty of a
Class B misdemeanor.
| ||||||
20 | When a homestead exemption has been granted under this | ||||||
21 | Section and an
applicant then becomes a resident of a facility | ||||||
22 | licensed under the Assisted Living and Shared Housing Act , or | ||||||
23 | the Nursing Home
Care Act , or the MR/DD Community Care Act, the | ||||||
24 | exemption shall be granted in subsequent years so long as the
| ||||||
25 | residence (i) continues to be occupied by the qualified | ||||||
26 | applicant's spouse or
(ii) if remaining unoccupied, is still |
| |||||||
| |||||||
1 | owned by the qualified applicant for the
homestead exemption.
| ||||||
2 | Beginning January 1, 1997, when an individual dies who | ||||||
3 | would have qualified
for an exemption under this Section, and | ||||||
4 | the surviving spouse does not
independently qualify for this | ||||||
5 | exemption because of age, the exemption under
this Section | ||||||
6 | shall be granted to the surviving spouse for the taxable year
| ||||||
7 | preceding and the taxable
year of the death, provided that, | ||||||
8 | except for age, the surviving spouse meets
all
other | ||||||
9 | qualifications for the granting of this exemption for those | ||||||
10 | years.
| ||||||
11 | When married persons maintain separate residences, the | ||||||
12 | exemption provided for
in this Section may be claimed by only | ||||||
13 | one of such persons and for only one
residence.
| ||||||
14 | For taxable year 1994 only, in counties having less than | ||||||
15 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
16 | submit an application by
February 15, 1995 to the Chief County | ||||||
17 | Assessment Officer
of the county in which the property is | ||||||
18 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
19 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
20 | the exemption, a person
may submit an application to the Chief | ||||||
21 | County
Assessment Officer of the county in which the property | ||||||
22 | is located during such
period as may be specified by the Chief | ||||||
23 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
24 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
25 | give notice of the application period by mail or by | ||||||
26 | publication. In
counties having less than 3,000,000 |
| |||||||
| |||||||
1 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
2 | to receive the exemption, a person
shall
submit an
application | ||||||
3 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
4 | Officer of the county in which the property is located. A | ||||||
5 | county may, by
ordinance, establish a date for submission of | ||||||
6 | applications that is
different than
July 1.
The applicant shall | ||||||
7 | submit with the
application an affidavit of the applicant's | ||||||
8 | total household income, age,
marital status (and if married the | ||||||
9 | name and address of the applicant's spouse,
if known), and | ||||||
10 | principal dwelling place of members of the household on January
| ||||||
11 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
12 | a method for
verifying the accuracy of affidavits filed by | ||||||
13 | applicants under this Section, and the Chief County Assessment | ||||||
14 | Officer may conduct audits of any taxpayer claiming an | ||||||
15 | exemption under this Section to verify that the taxpayer is | ||||||
16 | eligible to receive the exemption. Each application shall | ||||||
17 | contain or be verified by a written declaration that it is made | ||||||
18 | under the penalties of perjury. A taxpayer's signing a | ||||||
19 | fraudulent application under this Act is perjury, as defined in | ||||||
20 | Section 32-2 of the Criminal Code of 1961.
The applications | ||||||
21 | shall be clearly marked as applications for the Senior
Citizens | ||||||
22 | Assessment Freeze Homestead Exemption and must contain a notice | ||||||
23 | that any taxpayer who receives the exemption is subject to an | ||||||
24 | audit by the Chief County Assessment Officer.
| ||||||
25 | Notwithstanding any other provision to the contrary, in | ||||||
26 | counties having fewer
than 3,000,000 inhabitants, if an |
| |||||||
| |||||||
1 | applicant fails
to file the application required by this | ||||||
2 | Section in a timely manner and this
failure to file is due to a | ||||||
3 | mental or physical condition sufficiently severe so
as to | ||||||
4 | render the applicant incapable of filing the application in a | ||||||
5 | timely
manner, the Chief County Assessment Officer may extend | ||||||
6 | the filing deadline for
a period of 30 days after the applicant | ||||||
7 | regains the capability to file the
application, but in no case | ||||||
8 | may the filing deadline be extended beyond 3
months of the | ||||||
9 | original filing deadline. In order to receive the extension
| ||||||
10 | provided in this paragraph, the applicant shall provide the | ||||||
11 | Chief County
Assessment Officer with a signed statement from | ||||||
12 | the applicant's physician
stating the nature and extent of the | ||||||
13 | condition, that, in the
physician's opinion, the condition was | ||||||
14 | so severe that it rendered the applicant
incapable of filing | ||||||
15 | the application in a timely manner, and the date on which
the | ||||||
16 | applicant regained the capability to file the application.
| ||||||
17 | Beginning January 1, 1998, notwithstanding any other | ||||||
18 | provision to the
contrary, in counties having fewer than | ||||||
19 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
20 | application required by this Section in a timely manner and
| ||||||
21 | this failure to file is due to a mental or physical condition | ||||||
22 | sufficiently
severe so as to render the applicant incapable of | ||||||
23 | filing the application in a
timely manner, the Chief County | ||||||
24 | Assessment Officer may extend the filing
deadline for a period | ||||||
25 | of 3 months. In order to receive the extension provided
in this | ||||||
26 | paragraph, the applicant shall provide the Chief County |
| |||||||
| |||||||
1 | Assessment
Officer with a signed statement from the applicant's | ||||||
2 | physician stating the
nature and extent of the condition, and | ||||||
3 | that, in the physician's opinion, the
condition was so severe | ||||||
4 | that it rendered the applicant incapable of filing the
| ||||||
5 | application in a timely manner.
| ||||||
6 | In counties having less than 3,000,000 inhabitants, if an | ||||||
7 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
8 | denial occurred due to an
error on the part of an assessment
| ||||||
9 | official, or his or her agent or employee, then beginning in | ||||||
10 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
11 | determining the amount of the exemption,
shall be 1993 rather | ||||||
12 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
13 | exemption shall also include an amount equal to (i) the amount | ||||||
14 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
15 | as a result of using
1994, rather than 1993, as the base year, | ||||||
16 | (ii) the amount of any exemption
denied to the applicant in | ||||||
17 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
18 | as the base year, and (iii) the amount of the exemption | ||||||
19 | erroneously
denied for taxable year 1994.
| ||||||
20 | For purposes of this Section, a person who will be 65 years | ||||||
21 | of age during the
current taxable year shall be eligible to | ||||||
22 | apply for the homestead exemption
during that taxable year. | ||||||
23 | Application shall be made during the application
period in | ||||||
24 | effect for the county of his or her residence.
| ||||||
25 | The Chief County Assessment Officer may determine the | ||||||
26 | eligibility of a life
care facility that qualifies as a |
| |||||||
| |||||||
1 | cooperative to receive the benefits
provided by this Section by | ||||||
2 | use of an affidavit, application, visual
inspection, | ||||||
3 | questionnaire, or other reasonable method in order to insure | ||||||
4 | that
the tax savings resulting from the exemption are credited | ||||||
5 | by the management
firm to the apportioned tax liability of each | ||||||
6 | qualifying resident. The Chief
County Assessment Officer may | ||||||
7 | request reasonable proof that the management firm
has so | ||||||
8 | credited that exemption.
| ||||||
9 | Except as provided in this Section, all information | ||||||
10 | received by the chief
county assessment officer or the | ||||||
11 | Department from applications filed under this
Section, or from | ||||||
12 | any investigation conducted under the provisions of this
| ||||||
13 | Section, shall be confidential, except for official purposes or
| ||||||
14 | pursuant to official procedures for collection of any State or | ||||||
15 | local tax or
enforcement of any civil or criminal penalty or | ||||||
16 | sanction imposed by this Act or
by any statute or ordinance | ||||||
17 | imposing a State or local tax. Any person who
divulges any such | ||||||
18 | information in any manner, except in accordance with a proper
| ||||||
19 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
20 | Nothing contained in this Section shall prevent the | ||||||
21 | Director or chief county
assessment officer from publishing or | ||||||
22 | making available reasonable statistics
concerning the | ||||||
23 | operation of the exemption contained in this Section in which
| ||||||
24 | the contents of claims are grouped into aggregates in such a | ||||||
25 | way that
information contained in any individual claim shall | ||||||
26 | not be disclosed.
|
| |||||||
| |||||||
1 | (d) Each Chief County Assessment Officer shall annually | ||||||
2 | publish a notice
of availability of the exemption provided | ||||||
3 | under this Section. The notice
shall be published at least 60 | ||||||
4 | days but no more than 75 days prior to the date
on which the | ||||||
5 | application must be submitted to the Chief County Assessment
| ||||||
6 | Officer of the county in which the property is located. The | ||||||
7 | notice shall
appear in a newspaper of general circulation in | ||||||
8 | the county.
| ||||||
9 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
10 | no reimbursement by the State is required for the | ||||||
11 | implementation of any mandate created by this Section.
| ||||||
12 | (Source: P.A. 95-644, eff. 10-12-07; 96-339, eff. 7-1-10; | ||||||
13 | 96-355, eff. 1-1-10; revised 9-25-09)
| ||||||
14 | Section 95. No acceleration or delay. Where this Act makes | ||||||
15 | changes in a statute that is represented in this Act by text | ||||||
16 | that is not yet or no longer in effect (for example, a Section | ||||||
17 | represented by multiple versions), the use of that text does | ||||||
18 | not accelerate or delay the taking effect of (i) the changes | ||||||
19 | made by this Act or (ii) provisions derived from any other | ||||||
20 | Public Act.
| ||||||
21 | Section 99. Effective date. This Act takes effect upon | ||||||
22 | becoming law.
|