103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4185

 

Introduced 10/25/2023, by Rep. Diane Blair-Sherlock

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-168

    Amends the Property Tax Code. Increases the amount of the homestead exemption for persons with disabilities from $2,000 to $4,000 beginning in tax year 2024. Effective immediately.


LRB103 34726 HLH 64573 b

 

 

A BILL FOR

 

HB4185LRB103 34726 HLH 64573 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 15-168 as follows:
 
6    (35 ILCS 200/15-168)
7    Sec. 15-168. Homestead exemption for persons with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities. The amount
11of the exemption shall in the amount of $2,000, except as
12provided in subsection (c), to be deducted from the property's
13value as equalized or assessed by the Department of Revenue.
14Except as provided in subsection (c), the amount of the
15exemption is (i) $2,000 for tax years prior to tax year 2024
16and (ii) $4,000 for tax years 2024 and thereafter. The person
17with a disability shall receive the homestead exemption upon
18meeting the following requirements:
19        (1) The property must be occupied as the primary
20    residence by the person with a disability.
21        (2) The person with a disability must be liable for
22    paying the real estate taxes on the property.
23        (3) The person with a disability must be an owner of

 

 

HB4185- 2 -LRB103 34726 HLH 64573 b

1    record of the property or have a legal or equitable
2    interest in the property as evidenced by a written
3    instrument. In the case of a leasehold interest in
4    property, the lease must be for a single family residence.
5    A person who has a disability during the taxable year is
6eligible to apply for this homestead exemption during that
7taxable year. Application must be made during the application
8period in effect for the county of residence. If a homestead
9exemption has been granted under this Section and the person
10awarded the exemption subsequently becomes a resident of a
11facility licensed under the Nursing Home Care Act, the
12Specialized Mental Health Rehabilitation Act of 2013, the
13ID/DD Community Care Act, or the MC/DD Act, then the exemption
14shall continue (i) so long as the residence continues to be
15occupied by the qualifying person's spouse or (ii) if the
16residence remains unoccupied but is still owned by the person
17qualified for the homestead exemption.
18    (b) For the purposes of this Section, "person with a
19disability" means a person unable to engage in any substantial
20gainful activity by reason of a medically determinable
21physical or mental impairment which can be expected to result
22in death or has lasted or can be expected to last for a
23continuous period of not less than 12 months. Persons with
24disabilities filing claims under this Act shall submit proof
25of disability in such form and manner as the Department shall
26by rule and regulation prescribe. Proof that a claimant is

 

 

HB4185- 3 -LRB103 34726 HLH 64573 b

1eligible to receive disability benefits under the Federal
2Social Security Act shall constitute proof of disability for
3purposes of this Act. Issuance of an Illinois Person with a
4Disability Identification Card stating that the claimant is
5under a Class 2 disability, as defined in Section 4A of the
6Illinois Identification Card Act, shall constitute proof that
7the person named thereon is a person with a disability for
8purposes of this Act. A person with a disability not covered
9under the Federal Social Security Act and not presenting an
10Illinois Person with a Disability Identification Card stating
11that the claimant is under a Class 2 disability shall be
12examined by a physician, optometrist (if the person qualifies
13because of a visual disability), advanced practice registered
14nurse, or physician assistant designated by the Department,
15and his status as a person with a disability determined using
16the same standards as used by the Social Security
17Administration. The costs of any required examination shall be
18borne by the claimant.
19    (c) For land improved with (i) an apartment building owned
20and operated as a cooperative or (ii) a life care facility as
21defined under Section 2 of the Life Care Facilities Act that is
22considered to be a cooperative, the maximum reduction from the
23value of the property, as equalized or assessed by the
24Department, shall be multiplied by the number of apartments or
25units occupied by a person with a disability. The person with a
26disability shall receive the homestead exemption upon meeting

 

 

HB4185- 4 -LRB103 34726 HLH 64573 b

1the following requirements:
2        (1) The property must be occupied as the primary
3    residence by the person with a disability.
4        (2) The person with a disability must be liable by
5    contract with the owner or owners of record for paying the
6    apportioned property taxes on the property of the
7    cooperative or life care facility. In the case of a life
8    care facility, the person with a disability must be liable
9    for paying the apportioned property taxes under a life
10    care contract as defined in Section 2 of the Life Care
11    Facilities Act.
12        (3) The person with a disability must be an owner of
13    record of a legal or equitable interest in the cooperative
14    apartment building. A leasehold interest does not meet
15    this requirement.
16If a homestead exemption is granted under this subsection, the
17cooperative association or management firm shall credit the
18savings resulting from the exemption to the apportioned tax
19liability of the qualifying person with a disability. The
20chief county assessment officer may request reasonable proof
21that the association or firm has properly credited the
22exemption. A person who willfully refuses to credit an
23exemption to the qualified person with a disability is guilty
24of a Class B misdemeanor.
25    (d) The chief county assessment officer shall determine
26the eligibility of property to receive the homestead exemption

 

 

HB4185- 5 -LRB103 34726 HLH 64573 b

1according to guidelines established by the Department. After a
2person has received an exemption under this Section, an annual
3verification of eligibility for the exemption shall be mailed
4to the taxpayer.
5    In counties with fewer than 3,000,000 inhabitants, the
6chief county assessment officer shall provide to each person
7granted a homestead exemption under this Section a form to
8designate any other person to receive a duplicate of any
9notice of delinquency in the payment of taxes assessed and
10levied under this Code on the person's qualifying property.
11The duplicate notice shall be in addition to the notice
12required to be provided to the person receiving the exemption
13and shall be given in the manner required by this Code. The
14person filing the request for the duplicate notice shall pay
15an administrative fee of $5 to the chief county assessment
16officer. The assessment officer shall then file the executed
17designation with the county collector, who shall issue the
18duplicate notices as indicated by the designation. A
19designation may be rescinded by the person with a disability
20in the manner required by the chief county assessment officer.
21    (d-5) Notwithstanding any other provision of law, each
22chief county assessment officer may approve this exemption for
23the 2020 taxable year, without application, for any property
24that was approved for this exemption for the 2019 taxable
25year, provided that:
26        (1) the county board has declared a local disaster as

 

 

HB4185- 6 -LRB103 34726 HLH 64573 b

1    provided in the Illinois Emergency Management Agency Act
2    related to the COVID-19 public health emergency;
3        (2) the owner of record of the property as of January
4    1, 2020 is the same as the owner of record of the property
5    as of January 1, 2019;
6        (3) the exemption for the 2019 taxable year has not
7    been determined to be an erroneous exemption as defined by
8    this Code; and
9        (4) the applicant for the 2019 taxable year has not
10    asked for the exemption to be removed for the 2019 or 2020
11    taxable years.
12    (d-10) Notwithstanding any other provision of law, each
13chief county assessment officer may approve this exemption for
14the 2021 taxable year, without application, for any property
15that was approved for this exemption for the 2020 taxable
16year, if:
17        (1) the county board has declared a local disaster as
18    provided in the Illinois Emergency Management Agency Act
19    related to the COVID-19 public health emergency;
20        (2) the owner of record of the property as of January
21    1, 2021 is the same as the owner of record of the property
22    as of January 1, 2020;
23        (3) the exemption for the 2020 taxable year has not
24    been determined to be an erroneous exemption as defined by
25    this Code; and
26        (4) the taxpayer for the 2020 taxable year has not

 

 

HB4185- 7 -LRB103 34726 HLH 64573 b

1    asked for the exemption to be removed for the 2020 or 2021
2    taxable years.
3    (d-15) For taxable years 2022 through 2027, in any county
4of more than 3,000,000 residents, and in any other county
5where the county board has authorized such action by ordinance
6or resolution, a chief county assessment officer may renew
7this exemption for any person who applied for the exemption
8and presented proof of eligibility, as described in subsection
9(b), without an annual application as required under
10subsection (d). A chief county assessment officer shall not
11automatically renew an exemption under this subsection if: the
12physician, advanced practice registered nurse, optometrist, or
13physician assistant who examined the claimant determined that
14the disability is not expected to continue for 12 months or
15more; the exemption has been deemed erroneous since the last
16application; or the claimant has reported their ineligibility
17to receive the exemption. A chief county assessment officer
18who automatically renews an exemption under this subsection
19shall notify a person of a subsequent determination not to
20automatically renew that person's exemption and shall provide
21that person with an application to renew the exemption.
22    (e) A taxpayer who claims an exemption under Section
2315-165 or 15-169 may not claim an exemption under this
24Section.
25(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
26103-154, eff. 6-30-23.)
 

 

 

HB4185- 8 -LRB103 34726 HLH 64573 b

1    Section 99. Effective date. This Act takes effect upon
2becoming law.