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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5801
Introduced 2/10/2010, by Rep. Ed Sullivan, Jr. SYNOPSIS AS INTRODUCED:
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Amends the Property Tax Code. Sets forth provisions for calculating the base amount for a new residence if the taxpayer changes residences. Authorizes counties to provide that if a person has been granted a Senior Citizens Assessment Freeze Homestead Exemption for 2 consecutive years, then the person qualifying need not reapply for the exemption for 5 years. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB5801 |
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LRB096 18535 HLH 33917 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing |
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| Section 15-172 as follows:
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| (35 ILCS 200/15-172)
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| (Text of Section before amendment by P.A. 96-339) |
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| Sec. 15-172. Senior Citizens Assessment Freeze Homestead |
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| Exemption.
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| (a) This Section may be cited as the Senior Citizens |
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| Assessment
Freeze Homestead Exemption.
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| (b) As used in this Section:
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| "Applicant" means an individual who has filed an |
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| application under this
Section.
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| "Base amount" means the base year equalized assessed value |
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| of the residence
plus the first year's equalized assessed value |
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| of any added improvements which
increased the assessed value of |
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| the residence after the base year.
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| Beginning with the 2010 taxable year, if a taxpayer who has |
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| been granted an exemption under this Section transfers his or |
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| her residence and acquires a new residence and the equalized |
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| assessed value of the new residence is equal to or less than |
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| the equalized assessed value of the taxpayer's prior residence, |
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HB5801 |
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LRB096 18535 HLH 33917 b |
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| then, beginning with the taxable year immediately following the |
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| year, the base amount for the new residence is the equalized |
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| assessed value of the new residence at the time of acquisition |
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| multiplied by a rate equal to: (i) the base amount of the |
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| taxpayer's prior residence for the year in which the new |
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| residence was acquired; divided by (ii) the equalized assessed |
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| value of the taxpayer's prior residence for the year in which |
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| the new residence was acquired.
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| "Base year" means the taxable year prior to the taxable |
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| year for which the
applicant first qualifies and applies for |
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| the exemption provided that in the
prior taxable year the |
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| property was improved with a permanent structure that
was |
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| occupied as a residence by the applicant who was liable for |
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| paying real
property taxes on the property and who was either |
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| (i) an owner of record of the
property or had legal or |
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| equitable interest in the property as evidenced by a
written |
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| instrument or (ii) had a legal or equitable interest as a |
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| lessee in the
parcel of property that was single family |
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| residence.
If in any subsequent taxable year for which the |
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| applicant applies and
qualifies for the exemption the equalized |
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| assessed value of the residence is
less than the equalized |
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| assessed value in the existing base year
(provided that such |
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| equalized assessed value is not
based
on an
assessed value that |
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| results from a temporary irregularity in the property that
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| reduces the
assessed value for one or more taxable years), then |
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| that
subsequent taxable year shall become the base year until a |
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LRB096 18535 HLH 33917 b |
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| new base year is
established under the terms of this paragraph. |
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| For taxable year 1999 only, the
Chief County Assessment Officer |
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| shall review (i) all taxable years for which
the
applicant |
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| applied and qualified for the exemption and (ii) the existing |
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| base
year.
The assessment officer shall select as the new base |
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| year the year with the
lowest equalized assessed value.
An |
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| equalized assessed value that is based on an assessed value |
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| that results
from a
temporary irregularity in the property that |
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| reduces the assessed value for one
or more
taxable years shall |
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| not be considered the lowest equalized assessed value.
The |
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| selected year shall be the base year for
taxable year 1999 and |
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| thereafter until a new base year is established under the
terms |
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| of this paragraph.
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| "Chief County Assessment Officer" means the County |
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| Assessor or Supervisor of
Assessments of the county in which |
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| the property is located.
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| "Equalized assessed value" means the assessed value as |
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| equalized by the
Illinois Department of Revenue.
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| "Household" means the applicant, the spouse of the |
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| applicant, and all persons
using the residence of the applicant |
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| as their principal place of residence.
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| "Household income" means the combined income of the members |
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| of a household
for the calendar year preceding the taxable |
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| year.
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| "Income" has the same meaning as provided in Section 3.07 |
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| of the Senior
Citizens and Disabled Persons Property Tax Relief |
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LRB096 18535 HLH 33917 b |
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| and Pharmaceutical Assistance
Act, except that, beginning in |
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| assessment year 2001, "income" does not
include veteran's |
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| benefits.
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| "Internal Revenue Code of 1986" means the United States |
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| Internal Revenue Code
of 1986 or any successor law or laws |
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| relating to federal income taxes in effect
for the year |
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| preceding the taxable year.
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| "Life care facility that qualifies as a cooperative" means |
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| a facility as
defined in Section 2 of the Life Care Facilities |
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| Act.
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| "Maximum income limitation" means: |
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| (1) $35,000 prior
to taxable year 1999; |
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| (2) $40,000 in taxable years 1999 through 2003; |
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| (3) $45,000 in taxable years 2004 through 2005; |
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| (4) $50,000 in taxable years 2006 and 2007; and |
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| (5) $55,000 in taxable year 2008 and thereafter.
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| "Residence" means the principal dwelling place and |
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| appurtenant structures
used for residential purposes in this |
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| State occupied on January 1 of the
taxable year by a household |
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| and so much of the surrounding land, constituting
the parcel |
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| upon which the dwelling place is situated, as is used for
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| residential purposes. If the Chief County Assessment Officer |
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| has established a
specific legal description for a portion of |
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| property constituting the
residence, then that portion of |
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| property shall be deemed the residence for the
purposes of this |
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| Section.
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LRB096 18535 HLH 33917 b |
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| "Taxable year" means the calendar year during which ad |
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| valorem property taxes
payable in the next succeeding year are |
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| levied.
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| (c) Beginning in taxable year 1994, a senior citizens |
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| assessment freeze
homestead exemption is granted for real |
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| property that is improved with a
permanent structure that is |
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| occupied as a residence by an applicant who (i) is
65 years of |
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| age or older during the taxable year, (ii) has a household |
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| income that does not exceed the maximum income limitation, |
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| (iii) is liable for paying real property taxes on
the
property, |
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| and (iv) is an owner of record of the property or has a legal or
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| equitable interest in the property as evidenced by a written |
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| instrument. This
homestead exemption shall also apply to a |
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| leasehold interest in a parcel of
property improved with a |
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| permanent structure that is a single family residence
that is |
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| occupied as a residence by a person who (i) is 65 years of age |
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| or older
during the taxable year, (ii) has a household income |
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| that does not exceed the maximum income limitation,
(iii)
has a |
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| legal or equitable ownership interest in the property as |
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| lessee, and (iv)
is liable for the payment of real property |
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| taxes on that property.
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| In counties of 3,000,000 or more inhabitants, the amount of |
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| the exemption for all taxable years is the equalized assessed |
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| value of the
residence in the taxable year for which |
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| application is made minus the base
amount. In all other |
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| counties, the amount of the exemption is as follows: (i) |
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LRB096 18535 HLH 33917 b |
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| through taxable year 2005 and for taxable year 2007 and |
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| thereafter, the amount of this exemption shall be the equalized |
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| assessed value of the
residence in the taxable year for which |
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| application is made minus the base
amount; and (ii) for
taxable |
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| year 2006, the amount of the exemption is as follows:
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| (1) For an applicant who has a household income of |
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| $45,000 or less, the amount of the exemption is the |
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| equalized assessed value of the
residence in the taxable |
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| year for which application is made minus the base
amount. |
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| (2) For an applicant who has a household income |
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| exceeding $45,000 but not exceeding $46,250, the amount of |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.8. |
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| (3) For an applicant who has a household income |
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| exceeding $46,250 but not exceeding $47,500, the amount of |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.6. |
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| (4) For an applicant who has a household income |
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| exceeding $47,500 but not exceeding $48,750, the amount of |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.4. |
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| (5) For an applicant who has a household income |
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| exceeding $48,750 but not exceeding $50,000, the amount of |
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LRB096 18535 HLH 33917 b |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.2.
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| When the applicant is a surviving spouse of an applicant |
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| for a prior year for
the same residence for which an exemption |
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| under this Section has been granted,
the base year and base |
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| amount for that residence are the same as for the
applicant for |
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| the prior year.
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| Each year at the time the assessment books are certified to |
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| the County Clerk,
the Board of Review or Board of Appeals shall |
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| give to the County Clerk a list
of the assessed values of |
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| improvements on each parcel qualifying for this
exemption that |
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| were added after the base year for this parcel and that
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| increased the assessed value of the property.
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| In the case of land improved with an apartment building |
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| owned and operated as
a cooperative or a building that is a |
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| life care facility that qualifies as a
cooperative, the maximum |
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| reduction from the equalized assessed value of the
property is |
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| limited to the sum of the reductions calculated for each unit
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| occupied as a residence by a person or persons (i) 65 years of |
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| age or older, (ii) with a
household income that does not exceed |
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| the maximum income limitation, (iii) who is liable, by contract |
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| with the
owner
or owners of record, for paying real property |
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| taxes on the property, and (iv) who is
an owner of record of a |
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| legal or equitable interest in the cooperative
apartment |
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| building, other than a leasehold interest. In the instance of a
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LRB096 18535 HLH 33917 b |
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| cooperative where a homestead exemption has been granted under |
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| this Section,
the cooperative association or its management |
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| firm shall credit the savings
resulting from that exemption |
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| only to the apportioned tax liability of the
owner who |
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| qualified for the exemption. Any person who willfully refuses |
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| to
credit that savings to an owner who qualifies for the |
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| exemption is guilty of a
Class B misdemeanor.
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| When a homestead exemption has been granted under this |
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| Section and an
applicant then becomes a resident of a facility |
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| licensed under the Assisted Living and Shared Housing Act or |
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| the Nursing Home
Care Act, the exemption shall be granted in |
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| subsequent years so long as the
residence (i) continues to be |
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| occupied by the qualified applicant's spouse or
(ii) if |
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| remaining unoccupied, is still owned by the qualified applicant |
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| for the
homestead exemption.
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| Beginning January 1, 1997, when an individual dies who |
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| would have qualified
for an exemption under this Section, and |
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| the surviving spouse does not
independently qualify for this |
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| exemption because of age, the exemption under
this Section |
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| shall be granted to the surviving spouse for the taxable year
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| preceding and the taxable
year of the death, provided that, |
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| except for age, the surviving spouse meets
all
other |
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| qualifications for the granting of this exemption for those |
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| years.
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| When married persons maintain separate residences, the |
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| exemption provided for
in this Section may be claimed by only |
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LRB096 18535 HLH 33917 b |
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| one of such persons and for only one
residence.
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| For taxable year 1994 only, in counties having less than |
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| 3,000,000
inhabitants, to receive the exemption, a person shall |
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| submit an application by
February 15, 1995 to the Chief County |
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| Assessment Officer
of the county in which the property is |
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| located. In counties having 3,000,000
or more inhabitants, for |
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| taxable year 1994 and all subsequent taxable years, to
receive |
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| the exemption, a person
may submit an application to the Chief |
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| County
Assessment Officer of the county in which the property |
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| is located during such
period as may be specified by the Chief |
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| County Assessment Officer. The Chief
County Assessment Officer |
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| in counties of 3,000,000 or more inhabitants shall
annually |
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| give notice of the application period by mail or by |
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| publication. In
counties having less than 3,000,000 |
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| inhabitants, beginning with taxable year
1995 and thereafter, |
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| to receive the exemption, a person
shall
submit an
application |
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| by July 1 of each taxable year to the Chief County Assessment
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| Officer of the county in which the property is located. A |
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| county may, by
ordinance, establish a date for submission of |
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| applications that is
different than
July 1.
The applicant shall |
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| submit with the
application an affidavit of the applicant's |
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| total household income, age,
marital status (and if married the |
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| name and address of the applicant's spouse,
if known), and |
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| principal dwelling place of members of the household on January
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| 1 of the taxable year. The Department shall establish, by rule, |
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| a method for
verifying the accuracy of affidavits filed by |
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HB5801 |
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LRB096 18535 HLH 33917 b |
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| applicants under this Section, and the Chief County Assessment |
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| Officer may conduct audits of any taxpayer claiming an |
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| exemption under this Section to verify that the taxpayer is |
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| eligible to receive the exemption. Each application shall |
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| contain or be verified by a written declaration that it is made |
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| under the penalties of perjury. A taxpayer's signing a |
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| fraudulent application under this Act is perjury, as defined in |
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| Section 32-2 of the Criminal Code of 1961.
The applications |
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| shall be clearly marked as applications for the Senior
Citizens |
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| Assessment Freeze Homestead Exemption and must contain a notice |
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| that any taxpayer who receives the exemption is subject to an |
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| audit by the Chief County Assessment Officer.
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| Notwithstanding any other provision to the contrary, in |
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| counties having fewer
than 3,000,000 inhabitants, if an |
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| applicant fails
to file the application required by this |
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| Section in a timely manner and this
failure to file is due to a |
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| mental or physical condition sufficiently severe so
as to |
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| render the applicant incapable of filing the application in a |
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| timely
manner, the Chief County Assessment Officer may extend |
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| the filing deadline for
a period of 30 days after the applicant |
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| regains the capability to file the
application, but in no case |
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| may the filing deadline be extended beyond 3
months of the |
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| original filing deadline. In order to receive the extension
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| provided in this paragraph, the applicant shall provide the |
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| Chief County
Assessment Officer with a signed statement from |
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| the applicant's physician
stating the nature and extent of the |
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LRB096 18535 HLH 33917 b |
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| condition, that, in the
physician's opinion, the condition was |
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| so severe that it rendered the applicant
incapable of filing |
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| the application in a timely manner, and the date on which
the |
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| applicant regained the capability to file the application.
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| Beginning January 1, 1998, notwithstanding any other |
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| provision to the
contrary, in counties having fewer than |
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| 3,000,000 inhabitants, if an applicant
fails to file the |
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| application required by this Section in a timely manner and
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| this failure to file is due to a mental or physical condition |
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| sufficiently
severe so as to render the applicant incapable of |
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| filing the application in a
timely manner, the Chief County |
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| Assessment Officer may extend the filing
deadline for a period |
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| of 3 months. In order to receive the extension provided
in this |
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| paragraph, the applicant shall provide the Chief County |
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| Assessment
Officer with a signed statement from the applicant's |
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| physician stating the
nature and extent of the condition, and |
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| that, in the physician's opinion, the
condition was so severe |
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| that it rendered the applicant incapable of filing the
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| application in a timely manner.
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| In counties having less than 3,000,000 inhabitants, if an |
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| applicant was
denied an exemption in taxable year 1994 and the |
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| denial occurred due to an
error on the part of an assessment
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| official, or his or her agent or employee, then beginning in |
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| taxable year 1997
the
applicant's base year, for purposes of |
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| determining the amount of the exemption,
shall be 1993 rather |
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| than 1994. In addition, in taxable year 1997, the
applicant's |
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LRB096 18535 HLH 33917 b |
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| exemption shall also include an amount equal to (i) the amount |
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| of
any exemption denied to the applicant in taxable year 1995 |
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| as a result of using
1994, rather than 1993, as the base year, |
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| (ii) the amount of any exemption
denied to the applicant in |
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| taxable year 1996 as a result of using 1994, rather
than 1993, |
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| as the base year, and (iii) the amount of the exemption |
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| erroneously
denied for taxable year 1994.
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| For purposes of this Section, a person who will be 65 years |
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| of age during the
current taxable year shall be eligible to |
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| apply for the homestead exemption
during that taxable year. |
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| Application shall be made during the application
period in |
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| effect for the county of his or her residence.
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| The county board may by resolution provide that if a person |
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| has been granted an exemption under this Section for 2 |
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| consecutive years, then that person need not reapply for the |
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| exemption until 5 years have passed since the exemption was |
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| last granted to him or her. |
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| The Chief County Assessment Officer may determine the |
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| eligibility of a life
care facility that qualifies as a |
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| cooperative to receive the benefits
provided by this Section by |
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| use of an affidavit, application, visual
inspection, |
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| questionnaire, or other reasonable method in order to insure |
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| that
the tax savings resulting from the exemption are credited |
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| by the management
firm to the apportioned tax liability of each |
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| qualifying resident. The Chief
County Assessment Officer may |
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| request reasonable proof that the management firm
has so |
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HB5801 |
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LRB096 18535 HLH 33917 b |
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| credited that exemption.
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| Except as provided in this Section, all information |
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| received by the chief
county assessment officer or the |
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| Department from applications filed under this
Section, or from |
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| any investigation conducted under the provisions of this
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| Section, shall be confidential, except for official purposes or
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| pursuant to official procedures for collection of any State or |
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| local tax or
enforcement of any civil or criminal penalty or |
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| sanction imposed by this Act or
by any statute or ordinance |
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| imposing a State or local tax. Any person who
divulges any such |
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| information in any manner, except in accordance with a proper
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| judicial order, is guilty of a Class A misdemeanor.
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| Nothing contained in this Section shall prevent the |
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| Director or chief county
assessment officer from publishing or |
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| making available reasonable statistics
concerning the |
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| operation of the exemption contained in this Section in which
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| the contents of claims are grouped into aggregates in such a |
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| way that
information contained in any individual claim shall |
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| not be disclosed.
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| (d) Each Chief County Assessment Officer shall annually |
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| publish a notice
of availability of the exemption provided |
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| under this Section. The notice
shall be published at least 60 |
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| days but no more than 75 days prior to the date
on which the |
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| application must be submitted to the Chief County Assessment
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| Officer of the county in which the property is located. The |
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| notice shall
appear in a newspaper of general circulation in |
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LRB096 18535 HLH 33917 b |
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| the county.
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| Notwithstanding Sections 6 and 8 of the State Mandates Act, |
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| no reimbursement by the State is required for the |
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| implementation of any mandate created by this Section.
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| (Source: P.A. 95-644, eff. 10-12-07; 96-355, eff. 1-1-10.)
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| (Text of Section after amendment by P.A. 96-339) |
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| Sec. 15-172. Senior Citizens Assessment Freeze Homestead |
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| Exemption.
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| (a) This Section may be cited as the Senior Citizens |
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| Assessment
Freeze Homestead Exemption.
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| (b) As used in this Section:
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| "Applicant" means an individual who has filed an |
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| application under this
Section.
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| "Base amount" means the base year equalized assessed value |
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| of the residence
plus the first year's equalized assessed value |
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| of any added improvements which
increased the assessed value of |
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| the residence after the base year.
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| Beginning with the 2010 taxable year, if a taxpayer who has |
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| been granted an exemption under this Section transfers his or |
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| her residence and acquires a new residence and the equalized |
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| assessed value of the new residence is equal to or less than |
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| the equalized assessed value of the taxpayer's prior residence, |
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| then, beginning with the taxable year immediately following the |
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| year, the base amount for the new residence is the equalized |
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| assessed value of the new residence at the time of acquisition |
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| multiplied by a rate equal to: (i) the base amount of the |
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| taxpayer's prior residence for the year in which the new |
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| residence was acquired; divided by (ii) the equalized assessed |
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| value of the taxpayer's prior residence for the year in which |
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| the new residence was acquired.
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| "Base year" means the taxable year prior to the taxable |
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| year for which the
applicant first qualifies and applies for |
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| the exemption provided that in the
prior taxable year the |
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| property was improved with a permanent structure that
was |
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| occupied as a residence by the applicant who was liable for |
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| paying real
property taxes on the property and who was either |
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| (i) an owner of record of the
property or had legal or |
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| equitable interest in the property as evidenced by a
written |
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| instrument or (ii) had a legal or equitable interest as a |
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| lessee in the
parcel of property that was single family |
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| residence.
If in any subsequent taxable year for which the |
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| applicant applies and
qualifies for the exemption the equalized |
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| assessed value of the residence is
less than the equalized |
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| assessed value in the existing base year
(provided that such |
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| equalized assessed value is not
based
on an
assessed value that |
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| results from a temporary irregularity in the property that
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| reduces the
assessed value for one or more taxable years), then |
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| that
subsequent taxable year shall become the base year until a |
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| new base year is
established under the terms of this paragraph. |
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| For taxable year 1999 only, the
Chief County Assessment Officer |
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| shall review (i) all taxable years for which
the
applicant |
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| applied and qualified for the exemption and (ii) the existing |
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| base
year.
The assessment officer shall select as the new base |
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| year the year with the
lowest equalized assessed value.
An |
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| equalized assessed value that is based on an assessed value |
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| that results
from a
temporary irregularity in the property that |
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| reduces the assessed value for one
or more
taxable years shall |
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| not be considered the lowest equalized assessed value.
The |
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| selected year shall be the base year for
taxable year 1999 and |
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| thereafter until a new base year is established under the
terms |
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| of this paragraph.
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| "Chief County Assessment Officer" means the County |
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| Assessor or Supervisor of
Assessments of the county in which |
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| the property is located.
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| "Equalized assessed value" means the assessed value as |
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| equalized by the
Illinois Department of Revenue.
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| "Household" means the applicant, the spouse of the |
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| applicant, and all persons
using the residence of the applicant |
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| as their principal place of residence.
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| "Household income" means the combined income of the members |
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| of a household
for the calendar year preceding the taxable |
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| year.
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| "Income" has the same meaning as provided in Section 3.07 |
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| of the Senior
Citizens and Disabled Persons Property Tax Relief |
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| and Pharmaceutical Assistance
Act, except that, beginning in |
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| assessment year 2001, "income" does not
include veteran's |
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| benefits.
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| "Internal Revenue Code of 1986" means the United States |
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| Internal Revenue Code
of 1986 or any successor law or laws |
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| relating to federal income taxes in effect
for the year |
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| preceding the taxable year.
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| "Life care facility that qualifies as a cooperative" means |
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| a facility as
defined in Section 2 of the Life Care Facilities |
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| Act.
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| "Maximum income limitation" means: |
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| (1) $35,000 prior
to taxable year 1999; |
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| (2) $40,000 in taxable years 1999 through 2003; |
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| (3) $45,000 in taxable years 2004 through 2005; |
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| (4) $50,000 in taxable years 2006 and 2007; and |
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| (5) $55,000 in taxable year 2008 and thereafter.
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| "Residence" means the principal dwelling place and |
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| appurtenant structures
used for residential purposes in this |
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| State occupied on January 1 of the
taxable year by a household |
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| and so much of the surrounding land, constituting
the parcel |
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| upon which the dwelling place is situated, as is used for
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| residential purposes. If the Chief County Assessment Officer |
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| has established a
specific legal description for a portion of |
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| property constituting the
residence, then that portion of |
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| property shall be deemed the residence for the
purposes of this |
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| Section.
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| "Taxable year" means the calendar year during which ad |
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| valorem property taxes
payable in the next succeeding year are |
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| levied.
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| (c) Beginning in taxable year 1994, a senior citizens |
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| assessment freeze
homestead exemption is granted for real |
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| property that is improved with a
permanent structure that is |
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| occupied as a residence by an applicant who (i) is
65 years of |
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| age or older during the taxable year, (ii) has a household |
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| income that does not exceed the maximum income limitation, |
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| (iii) is liable for paying real property taxes on
the
property, |
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| and (iv) is an owner of record of the property or has a legal or
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| equitable interest in the property as evidenced by a written |
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| instrument. This
homestead exemption shall also apply to a |
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| leasehold interest in a parcel of
property improved with a |
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| permanent structure that is a single family residence
that is |
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| occupied as a residence by a person who (i) is 65 years of age |
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| or older
during the taxable year, (ii) has a household income |
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| that does not exceed the maximum income limitation,
(iii)
has a |
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| legal or equitable ownership interest in the property as |
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| lessee, and (iv)
is liable for the payment of real property |
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| taxes on that property.
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| In counties of 3,000,000 or more inhabitants, the amount of |
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| the exemption for all taxable years is the equalized assessed |
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| value of the
residence in the taxable year for which |
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| application is made minus the base
amount. In all other |
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| counties, the amount of the exemption is as follows: (i) |
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| through taxable year 2005 and for taxable year 2007 and |
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| thereafter, the amount of this exemption shall be the equalized |
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| assessed value of the
residence in the taxable year for which |
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| application is made minus the base
amount; and (ii) for
taxable |
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| year 2006, the amount of the exemption is as follows:
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| (1) For an applicant who has a household income of |
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| $45,000 or less, the amount of the exemption is the |
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| equalized assessed value of the
residence in the taxable |
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| year for which application is made minus the base
amount. |
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| (2) For an applicant who has a household income |
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| exceeding $45,000 but not exceeding $46,250, the amount of |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.8. |
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| (3) For an applicant who has a household income |
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| exceeding $46,250 but not exceeding $47,500, the amount of |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.6. |
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| (4) For an applicant who has a household income |
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| exceeding $47,500 but not exceeding $48,750, the amount of |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.4. |
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| (5) For an applicant who has a household income |
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| exceeding $48,750 but not exceeding $50,000, the amount of |
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| the exemption is (i) the equalized assessed value of the
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| residence in the taxable year for which application is made |
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| minus the base
amount (ii) multiplied by 0.2.
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| When the applicant is a surviving spouse of an applicant |
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| for a prior year for
the same residence for which an exemption |
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| under this Section has been granted,
the base year and base |
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| amount for that residence are the same as for the
applicant for |
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| the prior year.
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| Each year at the time the assessment books are certified to |
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| the County Clerk,
the Board of Review or Board of Appeals shall |
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| give to the County Clerk a list
of the assessed values of |
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| improvements on each parcel qualifying for this
exemption that |
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| were added after the base year for this parcel and that
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| increased the assessed value of the property.
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| In the case of land improved with an apartment building |
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| owned and operated as
a cooperative or a building that is a |
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| life care facility that qualifies as a
cooperative, the maximum |
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| reduction from the equalized assessed value of the
property is |
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| limited to the sum of the reductions calculated for each unit
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| occupied as a residence by a person or persons (i) 65 years of |
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| age or older, (ii) with a
household income that does not exceed |
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| the maximum income limitation, (iii) who is liable, by contract |
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| with the
owner
or owners of record, for paying real property |
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| taxes on the property, and (iv) who is
an owner of record of a |
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| legal or equitable interest in the cooperative
apartment |
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| building, other than a leasehold interest. In the instance of a
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| cooperative where a homestead exemption has been granted under |
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| this Section,
the cooperative association or its management |
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| firm shall credit the savings
resulting from that exemption |
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| only to the apportioned tax liability of the
owner who |
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| qualified for the exemption. Any person who willfully refuses |
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| to
credit that savings to an owner who qualifies for the |
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| exemption is guilty of a
Class B misdemeanor.
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| When a homestead exemption has been granted under this |
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| Section and an
applicant then becomes a resident of a facility |
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| licensed under the Assisted Living and Shared Housing Act, or |
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| the Nursing Home
Care Act, or the MR/DD Community Care Act, the |
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| exemption shall be granted in subsequent years so long as the
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| residence (i) continues to be occupied by the qualified |
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| applicant's spouse or
(ii) if remaining unoccupied, is still |
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| owned by the qualified applicant for the
homestead exemption.
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| Beginning January 1, 1997, when an individual dies who |
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| would have qualified
for an exemption under this Section, and |
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| the surviving spouse does not
independently qualify for this |
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| exemption because of age, the exemption under
this Section |
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| shall be granted to the surviving spouse for the taxable year
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| preceding and the taxable
year of the death, provided that, |
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| except for age, the surviving spouse meets
all
other |
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| qualifications for the granting of this exemption for those |
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| years.
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| When married persons maintain separate residences, the |
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| exemption provided for
in this Section may be claimed by only |
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| one of such persons and for only one
residence.
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| For taxable year 1994 only, in counties having less than |
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| 3,000,000
inhabitants, to receive the exemption, a person shall |
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| submit an application by
February 15, 1995 to the Chief County |
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| Assessment Officer
of the county in which the property is |
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| located. In counties having 3,000,000
or more inhabitants, for |
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| taxable year 1994 and all subsequent taxable years, to
receive |
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| the exemption, a person
may submit an application to the Chief |
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| County
Assessment Officer of the county in which the property |
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| is located during such
period as may be specified by the Chief |
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| County Assessment Officer. The Chief
County Assessment Officer |
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| in counties of 3,000,000 or more inhabitants shall
annually |
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| give notice of the application period by mail or by |
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| publication. In
counties having less than 3,000,000 |
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| inhabitants, beginning with taxable year
1995 and thereafter, |
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| to receive the exemption, a person
shall
submit an
application |
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| by July 1 of each taxable year to the Chief County Assessment
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| Officer of the county in which the property is located. A |
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| county may, by
ordinance, establish a date for submission of |
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| applications that is
different than
July 1.
The applicant shall |
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| submit with the
application an affidavit of the applicant's |
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| total household income, age,
marital status (and if married the |
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| name and address of the applicant's spouse,
if known), and |
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| principal dwelling place of members of the household on January
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| 1 of the taxable year. The Department shall establish, by rule, |
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| a method for
verifying the accuracy of affidavits filed by |
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| applicants under this Section, and the Chief County Assessment |
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| Officer may conduct audits of any taxpayer claiming an |
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| exemption under this Section to verify that the taxpayer is |
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| eligible to receive the exemption. Each application shall |
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| contain or be verified by a written declaration that it is made |
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| under the penalties of perjury. A taxpayer's signing a |
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| fraudulent application under this Act is perjury, as defined in |
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| Section 32-2 of the Criminal Code of 1961.
The applications |
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| shall be clearly marked as applications for the Senior
Citizens |
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| Assessment Freeze Homestead Exemption and must contain a notice |
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| that any taxpayer who receives the exemption is subject to an |
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| audit by the Chief County Assessment Officer.
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| Notwithstanding any other provision to the contrary, in |
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| counties having fewer
than 3,000,000 inhabitants, if an |
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| applicant fails
to file the application required by this |
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| Section in a timely manner and this
failure to file is due to a |
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| mental or physical condition sufficiently severe so
as to |
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| render the applicant incapable of filing the application in a |
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| timely
manner, the Chief County Assessment Officer may extend |
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| the filing deadline for
a period of 30 days after the applicant |
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| regains the capability to file the
application, but in no case |
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| may the filing deadline be extended beyond 3
months of the |
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| original filing deadline. In order to receive the extension
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| provided in this paragraph, the applicant shall provide the |
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| Chief County
Assessment Officer with a signed statement from |
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| the applicant's physician
stating the nature and extent of the |
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| condition, that, in the
physician's opinion, the condition was |
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| so severe that it rendered the applicant
incapable of filing |
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| the application in a timely manner, and the date on which
the |
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| applicant regained the capability to file the application.
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| Beginning January 1, 1998, notwithstanding any other |
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| provision to the
contrary, in counties having fewer than |
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| 3,000,000 inhabitants, if an applicant
fails to file the |
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| application required by this Section in a timely manner and
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| this failure to file is due to a mental or physical condition |
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| sufficiently
severe so as to render the applicant incapable of |
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| filing the application in a
timely manner, the Chief County |
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| Assessment Officer may extend the filing
deadline for a period |
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| of 3 months. In order to receive the extension provided
in this |
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| paragraph, the applicant shall provide the Chief County |
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| Assessment
Officer with a signed statement from the applicant's |
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| physician stating the
nature and extent of the condition, and |
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| that, in the physician's opinion, the
condition was so severe |
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| that it rendered the applicant incapable of filing the
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| application in a timely manner.
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| In counties having less than 3,000,000 inhabitants, if an |
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| applicant was
denied an exemption in taxable year 1994 and the |
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| denial occurred due to an
error on the part of an assessment
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| official, or his or her agent or employee, then beginning in |
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| taxable year 1997
the
applicant's base year, for purposes of |
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| determining the amount of the exemption,
shall be 1993 rather |
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| than 1994. In addition, in taxable year 1997, the
applicant's |
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| exemption shall also include an amount equal to (i) the amount |
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| of
any exemption denied to the applicant in taxable year 1995 |
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| as a result of using
1994, rather than 1993, as the base year, |
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| (ii) the amount of any exemption
denied to the applicant in |
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| taxable year 1996 as a result of using 1994, rather
than 1993, |
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| as the base year, and (iii) the amount of the exemption |
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| erroneously
denied for taxable year 1994.
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| For purposes of this Section, a person who will be 65 years |
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| of age during the
current taxable year shall be eligible to |
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| apply for the homestead exemption
during that taxable year. |
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| Application shall be made during the application
period in |
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| effect for the county of his or her residence.
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| The county board may by resolution provide that if a person |
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| has been granted an exemption under this Section for 2 |
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| consecutive years, then that person need not reapply for the |
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| exemption until 5 years have passed since the exemption was |
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| last granted to him or her. |
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| The Chief County Assessment Officer may determine the |
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| eligibility of a life
care facility that qualifies as a |
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| cooperative to receive the benefits
provided by this Section by |
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| use of an affidavit, application, visual
inspection, |
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| questionnaire, or other reasonable method in order to insure |
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| that
the tax savings resulting from the exemption are credited |
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| by the management
firm to the apportioned tax liability of each |
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| qualifying resident. The Chief
County Assessment Officer may |
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| request reasonable proof that the management firm
has so |
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| credited that exemption.
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| Except as provided in this Section, all information |
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| received by the chief
county assessment officer or the |
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| Department from applications filed under this
Section, or from |
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| any investigation conducted under the provisions of this
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| Section, shall be confidential, except for official purposes or
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| pursuant to official procedures for collection of any State or |
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| local tax or
enforcement of any civil or criminal penalty or |
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| sanction imposed by this Act or
by any statute or ordinance |
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| imposing a State or local tax. Any person who
divulges any such |
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| information in any manner, except in accordance with a proper
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| judicial order, is guilty of a Class A misdemeanor.
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| Nothing contained in this Section shall prevent the |
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| Director or chief county
assessment officer from publishing or |
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| making available reasonable statistics
concerning the |
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| operation of the exemption contained in this Section in which
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| the contents of claims are grouped into aggregates in such a |
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| way that
information contained in any individual claim shall |
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| not be disclosed.
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| (d) Each Chief County Assessment Officer shall annually |
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| publish a notice
of availability of the exemption provided |
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| under this Section. The notice
shall be published at least 60 |
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| days but no more than 75 days prior to the date
on which the |
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| application must be submitted to the Chief County Assessment
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| Officer of the county in which the property is located. The |
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| notice shall
appear in a newspaper of general circulation in |
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| the county.
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| Notwithstanding Sections 6 and 8 of the State Mandates Act, |
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| no reimbursement by the State is required for the |
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| implementation of any mandate created by this Section.
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| (Source: P.A. 95-644, eff. 10-12-07; 96-339, eff. 7-1-10; |
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| 96-355, eff. 1-1-10; revised 9-25-09)
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| Section 95. No acceleration or delay. Where this Act makes |
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| changes in a statute that is represented in this Act by text |
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| that is not yet or no longer in effect (for example, a Section |
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| represented by multiple versions), the use of that text does |
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| not accelerate or delay the taking effect of (i) the changes |
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| made by this Act or (ii) provisions derived from any other |
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| Public Act.
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.
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