093_HB0187

 
                                     LRB093 04451 SJM 04503 b

 1        AN ACT concerning taxation.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Property Tax Code is amended by changing
 5    Section 15-170 as follows:

 6        (35 ILCS 200/15-170)
 7        Sec. 15-170.  Senior Citizens  Homestead  Exemption.   An
 8    annual  homestead exemption limited, except as described here
 9    with relation to cooperatives or life care facilities,  to  a
10    maximum  reduction set forth below from the property's value,
11    as  equalized or assessed by the Department, is  granted  for
12    property  that  is   occupied  as  a residence by a person 65
13    years of age or older who is liable for  paying  real  estate
14    taxes  on  the  property  and  is  an  owner of record of the
15    property or has a legal  or  equitable  interest  therein  as
16    evidenced  by  a  written  instrument, except for a leasehold
17    interest, other than a leasehold interest of land on which  a
18    single  family  residence  is located, which is occupied as a
19    residence by a person 65 years or older who has an  ownership
20    interest  therein,  legal,  equitable  or as a lessee, and on
21    which he or she is liable for the payment of property  taxes.
22    Before  taxable  year  2003,  the  maximum reduction shall be
23    $2,500 in counties with 3,000,000  or  more  inhabitants  and
24    $2,000  in  all  other  counties.  For taxable years 2003 and
25    thereafter, the maximum reduction  shall  be  $2,500  in  all
26    counties.  For land improved with an apartment building owned
27    and operated as a cooperative, the maximum reduction from the
28    value of the property, as equalized by the Department,  shall
29    be  multiplied  by the number of apartments or units occupied
30    by a person 65 years of  age  or  older  who  is  liable,  by
31    contract  with  the  owner  or  owners of  record, for paying
 
                            -2-      LRB093 04451 SJM 04503 b
 1    property taxes on the property and is an owner of record of a
 2    legal or equitable  interest  in  the  cooperative  apartment
 3    building, other than a leasehold interest.  For land improved
 4    with  a  life  care  facility, the maximum reduction from the
 5    value of the property, as equalized by the Department,  shall
 6    be  multiplied  by the number of apartments or units occupied
 7    by persons 65 years of age  or  older,  irrespective  of  any
 8    legal,  equitable, or leasehold interest in the facility, who
 9    are liable, under a contract with  the  owner  or  owners  of
10    record  of  the  facility,  for  paying property taxes on the
11    property.  In a cooperative or a life care facility  where  a
12    homestead    exemption  has  been  granted,  the  cooperative
13    association or the management  firm  of  the  cooperative  or
14    facility   shall  credit  the  savings  resulting  from  that
15    exemption only to the apportioned tax liability of the  owner
16    or  resident  who qualified for the exemption. Any person who
17    willfully refuses to so credit the savings shall be guilty of
18    a Class B misdemeanor. Under this Section and Section 15-175,
19    "life care facility" means a facility as defined in Section 2
20    of the Life Care Facilities Act, with which the applicant for
21    the homestead exemption has a life care contract  as  defined
22    in that Act.
23        When  a  homestead  exemption has been granted under this
24    Section and the  person  qualifying  subsequently  becomes  a
25    resident  of  a facility licensed under the Nursing Home Care
26    Act, the exemption shall continue so long  as  the  residence
27    continues to be occupied by the qualifying person's spouse if
28    the  spouse  is 65 years of age or older, or if the residence
29    remains unoccupied but is still owned by the person qualified
30    for the homestead exemption.
31        A person who will be 65 years of age during  the  current
32    assessment  year shall be eligible to apply for the homestead
33    exemption during that assessment year. Application  shall  be
34    made  during  the application period in effect for the county
 
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 1    of his residence.
 2        The assessor  or  chief  county  assessment  officer  may
 3    determine  the eligibility of a life care facility to receive
 4    the  benefits  provided  by  this  Section,   by   affidavit,
 5    application,   visual   inspection,  questionnaire  or  other
 6    reasonable methods in order to insure that  the  tax  savings
 7    resulting  from  the exemption are credited by the management
 8    firm to the apportioned  tax  liability  of  each  qualifying
 9    resident.  The assessor may request reasonable proof that the
10    management firm has so credited the exemption.
11        The  chief  county assessment officer of each county with
12    less than 3,000,000 inhabitants shall provide to each  person
13    allowed  a  homestead  exemption under this Section a form to
14    designate any other person to  receive  a  duplicate  of  any
15    notice  of  delinquency  in the payment of taxes assessed and
16    levied  under  this  Code  on  the  property  of  the  person
17    receiving the exemption.  The duplicate notice  shall  be  in
18    addition  to the notice required to be provided to the person
19    receiving the exemption, and shall be  given  in  the  manner
20    required by this Code.  The person filing the request for the
21    duplicate   notice   shall   pay   a   fee  of  $5  to  cover
22    administrative costs to the supervisor  of  assessments,  who
23    shall  then  file  the  executed  designation with the county
24    collector.  Notwithstanding any other provision of this  Code
25    to  the  contrary, the filing of such an executed designation
26    requires the county collector to provide duplicate notices as
27    indicated by the designation.  A designation may be rescinded
28    by the person who executed such designation at any  time,  in
29    the  manner  and form required by the chief county assessment
30    officer.
31        The assessor  or  chief  county  assessment  officer  may
32    determine  the eligibility of residential property to receive
33    the  homestead  exemption  provided  by   this   Section   by
34    application,   visual   inspection,  questionnaire  or  other
 
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 1    reasonable methods.   The  determination  shall  be  made  in
 2    accordance with guidelines established by the Department.
 3        In  counties  with  less  than 3,000,000 inhabitants, the
 4    county board may by resolution provide that if a  person  has
 5    been  granted  a  homestead exemption under this Section, the
 6    person qualifying need not reapply for the exemption.
 7        In counties with less than 3,000,000 inhabitants, if  the
 8    assessor  or  chief county assessment officer requires annual
 9    application for verification of eligibility for an  exemption
10    once  granted  under  this  Section, the application shall be
11    mailed to the taxpayer.
12        The assessor or chief  county  assessment  officer  shall
13    notify  each person who qualifies for an exemption under this
14    Section that the person may also qualify for deferral of real
15    estate taxes  under  the  Senior  Citizens  Real  Estate  Tax
16    Deferral  Act.  The notice shall set forth the qualifications
17    needed for deferral of real estate  taxes,  the  address  and
18    telephone  number  of  county collector, and a statement that
19    applications  for  deferral  of  real  estate  taxes  may  be
20    obtained from the county collector.
21        Notwithstanding Sections 6 and 8 of  the  State  Mandates
22    Act,  no  reimbursement  by  the  State  is  required for the
23    implementation of any mandate created by this Section.
24    (Source: P.A. 92-196, eff. 1-1-02.)

25        Section  10.   The  State  Mandates  Act  is  amended  by
26    changing Section 8.6 as follows:

27        (30 ILCS 805/8.2) (from Ch. 85, par. 2208.2)
28        Sec. 8.2.  Exempt mandate.   Notwithstanding  Sections  6
29    and  8 of this Act, no reimbursement by the State is required
30    for the implementation of any mandate created by  the  Senior
31    Citizens  Homestead  Exemption under The following mandate is
32    exempt from this Act: The homestead exemptions set  forth  in
 
                            -5-      LRB093 04451 SJM 04503 b
 1    Section 15-170 of the Property Tax Code.
 2    (Source: P.A. 88-670, eff. 12-2-94.)

 3        Section  99.  Effective date.  This Act takes effect upon
 4    becoming law.