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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Section 15-172 as follows:
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6 | (35 ILCS 200/15-172)
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7 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||||||||||||||||||||||
8 | Exemption.
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9 | (a) This Section may be cited as the Senior Citizens | ||||||||||||||||||||||||||
10 | Assessment
Freeze Homestead Exemption.
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11 | (b) As used in this Section:
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12 | "Applicant" means an individual who has filed an | ||||||||||||||||||||||||||
13 | application under this
Section.
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14 | "Base amount" means the base year equalized assessed value | ||||||||||||||||||||||||||
15 | of the residence
plus the first year's equalized assessed value | ||||||||||||||||||||||||||
16 | of any added improvements which
increased the assessed value of | ||||||||||||||||||||||||||
17 | the residence after the base year.
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18 | "Base year" means the taxable year prior to the taxable | ||||||||||||||||||||||||||
19 | year for which the
applicant first qualifies and applies for | ||||||||||||||||||||||||||
20 | the exemption provided that in the
prior taxable year the | ||||||||||||||||||||||||||
21 | property was improved with a permanent structure that
was | ||||||||||||||||||||||||||
22 | occupied as a residence by the applicant who was liable for | ||||||||||||||||||||||||||
23 | paying real
property taxes on the property and who was either | ||||||||||||||||||||||||||
24 | (i) an owner of record of the
property or had legal or | ||||||||||||||||||||||||||
25 | equitable interest in the property as evidenced by a
written | ||||||||||||||||||||||||||
26 | instrument or (ii) had a legal or equitable interest as a | ||||||||||||||||||||||||||
27 | lessee in the
parcel of property that was single family | ||||||||||||||||||||||||||
28 | residence.
If in any subsequent taxable year for which the | ||||||||||||||||||||||||||
29 | applicant applies and
qualifies for the exemption the equalized | ||||||||||||||||||||||||||
30 | assessed value of the residence is
less than the equalized | ||||||||||||||||||||||||||
31 | assessed value in the existing base year
(provided that such | ||||||||||||||||||||||||||
32 | equalized assessed value is not
based
on an
assessed value that |
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1 | results from a temporary irregularity in the property that
| ||||||
2 | reduces the
assessed value for one or more taxable years), then | ||||||
3 | that
subsequent taxable year shall become the base year until a | ||||||
4 | new base year is
established under the terms of this paragraph. | ||||||
5 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
6 | shall review (i) all taxable years for which
the
applicant | ||||||
7 | applied and qualified for the exemption and (ii) the existing | ||||||
8 | base
year.
The assessment officer shall select as the new base | ||||||
9 | year the year with the
lowest equalized assessed value.
An | ||||||
10 | equalized assessed value that is based on an assessed value | ||||||
11 | that results
from a
temporary irregularity in the property that | ||||||
12 | reduces the assessed value for one
or more
taxable years shall | ||||||
13 | not be considered the lowest equalized assessed value.
The | ||||||
14 | selected year shall be the base year for
taxable year 1999 and | ||||||
15 | thereafter until a new base year is established under the
terms | ||||||
16 | of this paragraph.
| ||||||
17 | "Chief County Assessment Officer" means the County | ||||||
18 | Assessor or Supervisor of
Assessments of the county in which | ||||||
19 | the property is located.
| ||||||
20 | "Equalized assessed value" means the assessed value as | ||||||
21 | equalized by the
Illinois Department of Revenue.
| ||||||
22 | "Household" means the applicant, the spouse of the | ||||||
23 | applicant, and all persons
using the residence of the applicant | ||||||
24 | as their principal place of residence.
| ||||||
25 | "Household income" means the combined income of the members | ||||||
26 | of a household
for the calendar year preceding the taxable | ||||||
27 | year.
| ||||||
28 | "Income" has the same meaning as provided in Section 3.07 | ||||||
29 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
30 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
31 | assessment year 2001, "income" does not
include veteran's | ||||||
32 | benefits.
| ||||||
33 | "Internal Revenue Code of 1986" means the United States | ||||||
34 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
35 | relating to federal income taxes in effect
for the year | ||||||
36 | preceding the taxable year.
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1 | "Life care facility that qualifies as a cooperative" means | ||||||
2 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
3 | Act.
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4 | "Residence" means the principal dwelling place and | ||||||
5 | appurtenant structures
used for residential purposes in this | ||||||
6 | State occupied on January 1 of the
taxable year by a household | ||||||
7 | and so much of the surrounding land, constituting
the parcel | ||||||
8 | upon which the dwelling place is situated, as is used for
| ||||||
9 | residential purposes. If the Chief County Assessment Officer | ||||||
10 | has established a
specific legal description for a portion of | ||||||
11 | property constituting the
residence, then that portion of | ||||||
12 | property shall be deemed the residence for the
purposes of this | ||||||
13 | Section.
| ||||||
14 | "Taxable year" means the calendar year during which ad | ||||||
15 | valorem property taxes
payable in the next succeeding year are | ||||||
16 | levied.
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17 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
18 | assessment freeze
homestead exemption is granted for real | ||||||
19 | property that is improved with a
permanent structure that is | ||||||
20 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
21 | age or older during the taxable year, (ii) has a household | ||||||
22 | income
of $35,000 or less prior to taxable year 1999 ,
or
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23 | $40,000 or less in
taxable
years
year 1999 through 2003, or | ||||||
24 | $45,000 or less in taxable year
2004
and thereafter, (iii) is | ||||||
25 | liable for paying real property taxes on
the
property, and (iv) | ||||||
26 | is an owner of record of the property or has a legal or
| ||||||
27 | equitable interest in the property as evidenced by a written | ||||||
28 | instrument. This
homestead exemption shall also apply to a | ||||||
29 | leasehold interest in a parcel of
property improved with a | ||||||
30 | permanent structure that is a single family residence
that is | ||||||
31 | occupied as a residence by a person who (i) is 65 years of age | ||||||
32 | or older
during the taxable year, (ii) has a household income | ||||||
33 | of $35,000 or less prior
to taxable year 1999 ,
or $40,000 or | ||||||
34 | less in taxable years
year
1999
through 2003, or $45,000 or | ||||||
35 | less in taxable year 2004 and thereafter,
(iii)
has a legal or | ||||||
36 | equitable ownership interest in the property as lessee, and |
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1 | (iv)
is liable for the payment of real property taxes on that | ||||||
2 | property.
| ||||||
3 | The amount of this exemption shall be the equalized | ||||||
4 | assessed value of the
residence in the taxable year for which | ||||||
5 | application is made minus the base
amount.
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6 | When the applicant is a surviving spouse of an applicant | ||||||
7 | for a prior year for
the same residence for which an exemption | ||||||
8 | under this Section has been granted,
the base year and base | ||||||
9 | amount for that residence are the same as for the
applicant for | ||||||
10 | the prior year.
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11 | Each year at the time the assessment books are certified to | ||||||
12 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
13 | give to the County Clerk a list
of the assessed values of | ||||||
14 | improvements on each parcel qualifying for this
exemption that | ||||||
15 | were added after the base year for this parcel and that
| ||||||
16 | increased the assessed value of the property.
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17 | In the case of land improved with an apartment building | ||||||
18 | owned and operated as
a cooperative or a building that is a | ||||||
19 | life care facility that qualifies as a
cooperative, the maximum | ||||||
20 | reduction from the equalized assessed value of the
property is | ||||||
21 | limited to the sum of the reductions calculated for each unit
| ||||||
22 | occupied as a residence by a person or persons
(i) 65 years of | ||||||
23 | age or
older , (ii) with a
household income of $35,000 or less | ||||||
24 | prior to taxable year 1999 ,
or
$40,000 or
less in taxable years
| ||||||
25 | year 1999 through 2003, or $45,000 or less in
taxable year 2004
| ||||||
26 | and thereafter , (iii) who is liable, by contract with
the
owner
| ||||||
27 | or owners of record, for paying real property taxes on the | ||||||
28 | property , and
(iv) who is
an owner of record of a legal or | ||||||
29 | equitable interest in the cooperative
apartment building, | ||||||
30 | other than a leasehold interest. In the instance of a
| ||||||
31 | cooperative where a homestead exemption has been granted under | ||||||
32 | this Section,
the cooperative association or its management | ||||||
33 | firm shall credit the savings
resulting from that exemption | ||||||
34 | only to the apportioned tax liability of the
owner who | ||||||
35 | qualified for the exemption. Any person who willfully refuses | ||||||
36 | to
credit that savings to an owner who qualifies for the |
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1 | exemption is guilty of a
Class B misdemeanor.
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2 | When a homestead exemption has been granted under this | ||||||
3 | Section and an
applicant then becomes a resident of a facility | ||||||
4 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
5 | be granted in subsequent years so long as the
residence (i) | ||||||
6 | continues to be occupied by the qualified applicant's spouse or
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7 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
8 | applicant for the
homestead exemption.
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9 | Beginning January 1, 1997, when an individual dies who | ||||||
10 | would have qualified
for an exemption under this Section, and | ||||||
11 | the surviving spouse does not
independently qualify for this | ||||||
12 | exemption because of age, the exemption under
this Section | ||||||
13 | shall be granted to the surviving spouse for the taxable year
| ||||||
14 | preceding and the taxable
year of the death, provided that, | ||||||
15 | except for age, the surviving spouse meets
all
other | ||||||
16 | qualifications for the granting of this exemption for those | ||||||
17 | years.
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18 | When married persons maintain separate residences, the | ||||||
19 | exemption provided for
in this Section may be claimed by only | ||||||
20 | one of such persons and for only one
residence.
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21 | For taxable year 1994 only, in counties having less than | ||||||
22 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
23 | submit an application by
February 15, 1995 to the Chief County | ||||||
24 | Assessment Officer
of the county in which the property is | ||||||
25 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
26 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
27 | the exemption, a person may submit an application to the Chief | ||||||
28 | County
Assessment Officer of the county in which the property | ||||||
29 | is located during such
period as may be specified by the Chief | ||||||
30 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
31 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
32 | give notice of the application period by mail or by | ||||||
33 | publication. In
counties having less than 3,000,000 | ||||||
34 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
35 | to receive the exemption, a person shall submit an
application | ||||||
36 | by July 1 of each taxable year to the Chief County Assessment
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1 | Officer of the county in which the property is located. A | ||||||
2 | county may, by
ordinance, establish a date for submission of | ||||||
3 | applications that is
different than
July 1.
The applicant shall | ||||||
4 | submit with the
application an affidavit of the applicant's | ||||||
5 | total household income, age,
marital status (and if married the | ||||||
6 | name and address of the applicant's spouse,
if known), and | ||||||
7 | principal dwelling place of members of the household on January
| ||||||
8 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
9 | a method for
verifying the accuracy of affidavits filed by | ||||||
10 | applicants under this Section.
The applications shall be | ||||||
11 | clearly marked as applications for the Senior
Citizens | ||||||
12 | Assessment Freeze Homestead Exemption.
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13 | Notwithstanding any other provision to the contrary, in | ||||||
14 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
15 | applicant fails
to file the application required by this | ||||||
16 | Section in a timely manner and this
failure to file is due to a | ||||||
17 | mental or physical condition sufficiently severe so
as to | ||||||
18 | render the applicant incapable of filing the application in a | ||||||
19 | timely
manner, the Chief County Assessment Officer may extend | ||||||
20 | the filing deadline for
a period of 30 days after the applicant | ||||||
21 | regains the capability to file the
application, but in no case | ||||||
22 | may the filing deadline be extended beyond 3
months of the | ||||||
23 | original filing deadline. In order to receive the extension
| ||||||
24 | provided in this paragraph, the applicant shall provide the | ||||||
25 | Chief County
Assessment Officer with a signed statement from | ||||||
26 | the applicant's physician
stating the nature and extent of the | ||||||
27 | condition, that, in the
physician's opinion, the condition was | ||||||
28 | so severe that it rendered the applicant
incapable of filing | ||||||
29 | the application in a timely manner, and the date on which
the | ||||||
30 | applicant regained the capability to file the application.
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31 | Beginning January 1, 1998, notwithstanding any other | ||||||
32 | provision to the
contrary, in counties having fewer than | ||||||
33 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
34 | application required by this Section in a timely manner and
| ||||||
35 | this failure to file is due to a mental or physical condition | ||||||
36 | sufficiently
severe so as to render the applicant incapable of |
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1 | filing the application in a
timely manner, the Chief County | ||||||
2 | Assessment Officer may extend the filing
deadline for a period | ||||||
3 | of 3 months. In order to receive the extension provided
in this | ||||||
4 | paragraph, the applicant shall provide the Chief County | ||||||
5 | Assessment
Officer with a signed statement from the applicant's | ||||||
6 | physician stating the
nature and extent of the condition, and | ||||||
7 | that, in the physician's opinion, the
condition was so severe | ||||||
8 | that it rendered the applicant incapable of filing the
| ||||||
9 | application in a timely manner.
| ||||||
10 | In counties having less than 3,000,000 inhabitants, if an | ||||||
11 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
12 | denial occurred due to an
error on the part of an assessment
| ||||||
13 | official, or his or her agent or employee, then beginning in | ||||||
14 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
15 | determining the amount of the exemption,
shall be 1993 rather | ||||||
16 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
17 | exemption shall also include an amount equal to (i) the amount | ||||||
18 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
19 | as a result of using
1994, rather than 1993, as the base year, | ||||||
20 | (ii) the amount of any exemption
denied to the applicant in | ||||||
21 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
22 | as the base year, and (iii) the amount of the exemption | ||||||
23 | erroneously
denied for taxable year 1994.
| ||||||
24 | For purposes of this Section, a person who will be 65 years | ||||||
25 | of age during the
current taxable year shall be eligible to | ||||||
26 | apply for the homestead exemption
during that taxable year. | ||||||
27 | Application shall be made during the application
period in | ||||||
28 | effect for the county of his or her residence.
| ||||||
29 | The Chief County Assessment Officer may determine the | ||||||
30 | eligibility of a life
care facility that qualifies as a | ||||||
31 | cooperative to receive the benefits
provided by this Section by | ||||||
32 | use of an affidavit, application, visual
inspection, | ||||||
33 | questionnaire, or other reasonable method in order to insure | ||||||
34 | that
the tax savings resulting from the exemption are credited | ||||||
35 | by the management
firm to the apportioned tax liability of each | ||||||
36 | qualifying resident. The Chief
County Assessment Officer may |
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1 | request reasonable proof that the management firm
has so | ||||||
2 | credited that exemption.
| ||||||
3 | Except as provided in this Section, all information | ||||||
4 | received by the chief
county assessment officer or the | ||||||
5 | Department from applications filed under this
Section, or from | ||||||
6 | any investigation conducted under the provisions of this
| ||||||
7 | Section, shall be confidential, except for official purposes or
| ||||||
8 | pursuant to official procedures for collection of any State or | ||||||
9 | local tax or
enforcement of any civil or criminal penalty or | ||||||
10 | sanction imposed by this Act or
by any statute or ordinance | ||||||
11 | imposing a State or local tax. Any person who
divulges any such | ||||||
12 | information in any manner, except in accordance with a proper
| ||||||
13 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
14 | Nothing contained in this Section shall prevent the | ||||||
15 | Director or chief county
assessment officer from publishing or | ||||||
16 | making available reasonable statistics
concerning the | ||||||
17 | operation of the exemption contained in this Section in which
| ||||||
18 | the contents of claims are grouped into aggregates in such a | ||||||
19 | way that
information contained in any individual claim shall | ||||||
20 | not be disclosed.
| ||||||
21 | (d) Each Chief County Assessment Officer shall annually | ||||||
22 | publish a notice
of availability of the exemption provided | ||||||
23 | under this Section. The notice
shall be published at least 60 | ||||||
24 | days but no more than 75 days prior to the date
on which the | ||||||
25 | application must be submitted to the Chief County Assessment
| ||||||
26 | Officer of the county in which the property is located. The | ||||||
27 | notice shall
appear in a newspaper of general circulation in | ||||||
28 | the county.
| ||||||
29 | If the person qualifying for the homestead exemption under | ||||||
30 | this Section has been
granted the exemption for the property in | ||||||
31 | 2 consecutive taxable years as a result of the filing of an | ||||||
32 | application, then the person qualifying need not reapply
for | ||||||
33 | the exemption for that property if at least one household | ||||||
34 | member will be 70 years of age during the
current taxable year. | ||||||
35 | (e) Beginning in taxable year 2005, the household income | ||||||
36 | limitation for eligibility for the exemption under this Section |
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| |||||||
1 | shall be
adjusted annually by the Department of Revenue to | ||||||
2 | reflect
increases in the Consumer Price Index reported by the | ||||||
3 | Bureau of Labor
Statistics of the federal Department of Labor | ||||||
4 | or its successor agency. If
this Consumer Price Index ceases to | ||||||
5 | be reported, then the Department of Revenue
shall designate a | ||||||
6 | comparable substitute index by rule. | ||||||
7 | (f) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
8 | Act, no
reimbursement by the State is required for the | ||||||
9 | implementation of any mandate
created by
this Section.
| ||||||
10 | (Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523, | ||||||
11 | eff.
11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98; | ||||||
12 | 90-655, eff. 7-30-98;
91-45, eff. 6-30-99; 91-56, eff. 6-30-99; | ||||||
13 | 91-819, eff. 6-13-00.)
| ||||||
14 | Section 90. The State Mandates Act is amended by adding | ||||||
15 | Section 8.28 as
follows:
| ||||||
16 | (30 ILCS 805/8.28 new)
| ||||||
17 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
18 | of this
Act, no reimbursement by the State is required for the | ||||||
19 | implementation of
any mandate created by the Senior Citizens | ||||||
20 | Assessment Freeze Homestead Exemption under Section 15-172 of | ||||||
21 | the Property Tax Code.
|