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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 adding | |||||||||||||||||||||||||||||
5 | Section 15-168 as follows: | |||||||||||||||||||||||||||||
6 | (35 ILCS 200/15-168 new) | |||||||||||||||||||||||||||||
7 | Sec. 15-168. Retired firefighters and police officers tax | |||||||||||||||||||||||||||||
8 | freeze homestead exemption. | |||||||||||||||||||||||||||||
9 | (a) This Section may be cited as the retired firefighters | |||||||||||||||||||||||||||||
10 | and police officers tax
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 property tax bill for the | |||||||||||||||||||||||||||||
15 | residence
plus any increase in the property tax bill due to any | |||||||||||||||||||||||||||||
16 | added improvements that
increased the assessed value of the | |||||||||||||||||||||||||||||
17 | 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 under this Section, provided that in the
prior | |||||||||||||||||||||||||||||
21 | taxable year the property was improved with a permanent | |||||||||||||||||||||||||||||
22 | structure that
was occupied as a residence by the applicant who | |||||||||||||||||||||||||||||
23 | was liable for paying real
property taxes on the property and | |||||||||||||||||||||||||||||
24 | who was either (i) an owner of record of the
property or had | |||||||||||||||||||||||||||||
25 | legal or equitable interest in the property as evidenced by a
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26 | written instrument or (ii) had a legal or equitable interest as | |||||||||||||||||||||||||||||
27 | a 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 property | |||||||||||||||||||||||||||||
30 | tax bill for the residence would be
less than the property tax | |||||||||||||||||||||||||||||
31 | bill in the existing base year
(provided that the reduced | |||||||||||||||||||||||||||||
32 | property tax bill is not
based
on an
assessed value that |
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1 | results from a temporary irregularity in the property that
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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 | "Chief county assessment officer" means the county | ||||||
6 | assessor or supervisor of
assessments of the county in which | ||||||
7 | the property is located.
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8 | "Equalized assessed value" means the assessed value as | ||||||
9 | equalized by the
Illinois Department of Revenue.
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10 | "Household" means the applicant, the spouse of the | ||||||
11 | applicant, and all persons
using the residence of the applicant | ||||||
12 | as their principal place of residence.
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13 | "Life care facility that qualifies as a cooperative" means | ||||||
14 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
15 | Act.
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16 | "Residence" means the principal dwelling place and | ||||||
17 | appurtenant structures
used for residential purposes in this | ||||||
18 | State occupied on January 1 of the
taxable year by a household | ||||||
19 | and so much of the surrounding land, constituting
the parcel | ||||||
20 | upon which the dwelling place is situated, as is used for
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21 | residential purposes. If the chief county assessment officer | ||||||
22 | has established a
specific legal description for a portion of | ||||||
23 | property constituting the
residence, then that portion of | ||||||
24 | property shall be deemed the residence for the
purposes of this | ||||||
25 | Section.
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26 | "Taxable year" means the calendar year during which ad | ||||||
27 | valorem property taxes
payable in the next succeeding year are | ||||||
28 | levied.
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29 | (c) Beginning in taxable year 2004, a retired firefighters | ||||||
30 | and police officers tax freeze
homestead exemption is granted | ||||||
31 | for real property that is improved with a
permanent structure | ||||||
32 | that is occupied as a residence by an applicant who (i) is
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33 | receiving a retirement pension under Article 4 of the Illinois | ||||||
34 | Pension Code, a retirement annuity under Article 6 of the | ||||||
35 | Illinois Pension Code, a retirement pension under Article 3 of | ||||||
36 | the Illinois Pension Code, or a retirement annuity under |
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1 | Article 5 of the Illinois Pension Code during the taxable year, | ||||||
2 | (ii) is liable for paying
real property taxes on
the
property, | ||||||
3 | (iii) is an owner of record of the property or has a legal or
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4 | equitable interest in the property as evidenced by a written | ||||||
5 | instrument, and (iv) resides in the same jurisdiction in which | ||||||
6 | he or she served as a firefighter or police officer. This
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7 | homestead exemption shall also apply to a leasehold interest in | ||||||
8 | a parcel of
property improved with a permanent structure that | ||||||
9 | is a single family residence
that is occupied as a residence by | ||||||
10 | a person who (i) is receiving a retirement pension under | ||||||
11 | Article 4 of the Illinois Pension Code, a retirement annuity | ||||||
12 | under Article 6 of the Illinois Pension Code, a retirement | ||||||
13 | pension under Article 3 of the Illinois Pension Code, or a | ||||||
14 | retirement annuity under Article 5 of the Illinois Pension Code | ||||||
15 | during the taxable year, (ii)
has a legal or equitable | ||||||
16 | ownership interest in the property as lessee, and
(iii)
is | ||||||
17 | liable for the payment of real property taxes on that property.
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18 | The amount of this exemption shall be what the property tax | ||||||
19 | bill for the
residence would be in the taxable year for which | ||||||
20 | application is made minus the
base
amount.
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21 | When the applicant is a surviving spouse of an applicant | ||||||
22 | for a prior year for
the same residence for which an exemption | ||||||
23 | under this Section has been granted,
the base year and base | ||||||
24 | amount for that residence are the same as for the
applicant for | ||||||
25 | the prior year.
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26 | Each year at the time the assessment books are certified to | ||||||
27 | the county clerk,
the board of review shall give to the county | ||||||
28 | clerk a list
of the assessed values of improvements on each | ||||||
29 | parcel qualifying for this
exemption that were added after the | ||||||
30 | base year for this parcel and that
increased the assessed value | ||||||
31 | of the property.
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32 | In the case of land improved with an apartment building | ||||||
33 | owned and operated as
a cooperative or a building that is a | ||||||
34 | life care facility that qualifies as a
cooperative, the maximum | ||||||
35 | reduction in the property tax bill for the
property is limited | ||||||
36 | to the sum of the reductions calculated for each unit
occupied |
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1 | as a residence by a person receiving a retirement pension under | ||||||
2 | Article 4 of the Illinois Pension Code, a retirement annuity | ||||||
3 | under Article 6 of the Illinois Pension Code, a retirement | ||||||
4 | pension under Article 3 of the Illinois Pension Code, or a | ||||||
5 | retirement annuity under Article 5 of the Illinois Pension Code
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6 | who is liable, by contract with the
owner
or owners of record, | ||||||
7 | for paying real property taxes on the property and who is
an | ||||||
8 | owner of record of a legal or equitable interest in the | ||||||
9 | cooperative
apartment building, other than a leasehold | ||||||
10 | interest. In the instance of a
cooperative where a homestead | ||||||
11 | exemption has been granted under this Section,
the cooperative | ||||||
12 | association or its management firm shall credit the savings
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13 | resulting from that exemption only to the apportioned tax | ||||||
14 | liability of the
owner who qualified for the exemption. Any | ||||||
15 | person who willfully refuses to
credit that savings to an owner | ||||||
16 | who qualifies for the exemption is guilty of a
Class B | ||||||
17 | misdemeanor.
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18 | When a homestead exemption has been granted under this | ||||||
19 | Section and an
applicant then becomes a resident of a facility | ||||||
20 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
21 | be granted in subsequent years so long as the
residence (i) | ||||||
22 | continues to be occupied by the qualified applicant's spouse or
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23 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
24 | applicant for the
homestead exemption.
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25 | When an individual dies who would have qualified
for an | ||||||
26 | exemption under this Section, and the surviving spouse does not
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27 | independently qualify for this exemption because he or she is | ||||||
28 | not a retired firefighter or police officer, the exemption | ||||||
29 | under
this Section shall be granted to the surviving spouse for | ||||||
30 | the taxable year
preceding and the taxable
year of the death | ||||||
31 | and for all subsequent taxable years, provided that, except for | ||||||
32 | not being a retired firefighter or police officer, the | ||||||
33 | surviving spouse meets
all qualifications for the granting of | ||||||
34 | this exemption for those years.
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35 | When married persons maintain separate residences, the | ||||||
36 | exemption provided for
in this Section may be claimed by only |
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1 | one of such persons and for only one
residence.
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2 | In counties having 3,000,000
or more inhabitants, to
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3 | receive the exemption, a person may submit an application to | ||||||
4 | the chief county assessment officer of the county in which the | ||||||
5 | property is located during such
period as may be specified by | ||||||
6 | the chief county assessment officer. The chief county | ||||||
7 | assessment officer in counties of 3,000,000 or more inhabitants | ||||||
8 | shall
annually give notice of the application period by mail or | ||||||
9 | by publication. In
counties having less than 3,000,000 | ||||||
10 | inhabitants, to receive the exemption, a
person shall submit an
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11 | application by July 1 of each taxable year to the chief county | ||||||
12 | assessment officer of the county in which the property is | ||||||
13 | located. A county may, by
ordinance, establish a date for | ||||||
14 | submission of applications that is
different than
July 1.
The | ||||||
15 | applicant shall submit with the
application an affidavit of the | ||||||
16 | applicant's pension or annuity,
marital status (and if married | ||||||
17 | the name and address of the applicant's spouse,
if known), and | ||||||
18 | principal dwelling place of members of the household on January
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19 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
20 | a method for
verifying the accuracy of affidavits filed by | ||||||
21 | applicants under this Section.
The applications shall be | ||||||
22 | clearly marked as applications for the firefighters and police | ||||||
23 | officers tax freeze homestead exemption.
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24 | Notwithstanding any other provision to the
contrary, in | ||||||
25 | counties having fewer than 3,000,000 inhabitants, if an | ||||||
26 | applicant
fails to file the application required by this | ||||||
27 | Section in a timely manner and
this failure to file is due to a | ||||||
28 | mental or physical condition sufficiently
severe so as to | ||||||
29 | render the applicant incapable of filing the application in a
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30 | timely manner, the chief county assessment officer may extend | ||||||
31 | the filing
deadline for a period of 3 months. In order to | ||||||
32 | receive the extension provided
in this paragraph, the applicant | ||||||
33 | shall provide the chief county assessment officer with a signed | ||||||
34 | statement from the applicant's physician stating the
nature and | ||||||
35 | extent of the condition, and that, in the physician's opinion, | ||||||
36 | the
condition was so severe that it rendered the applicant |
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1 | incapable of filing the
application in a timely manner.
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2 | For purposes of this Section, a person who begins receiving | ||||||
3 | a pension or annuity during the
current taxable year shall be | ||||||
4 | eligible to apply for the homestead exemption
under this | ||||||
5 | Section during that taxable year. Application shall be made | ||||||
6 | during
the application
period in effect for the county of his | ||||||
7 | or her residence.
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8 | The chief county assessment officer may determine the | ||||||
9 | eligibility of a life
care facility that qualifies as a | ||||||
10 | cooperative to receive the benefits
provided by this Section by | ||||||
11 | use of an affidavit, application, visual
inspection, | ||||||
12 | questionnaire, or other reasonable method in order to ensure | ||||||
13 | that
the tax savings resulting from the exemption are credited | ||||||
14 | by the management
firm to the apportioned tax liability of each | ||||||
15 | qualifying resident. The chief county assessment officer may | ||||||
16 | request reasonable proof that the management firm
has so | ||||||
17 | credited that exemption.
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18 | Except as provided in this Section, all information | ||||||
19 | received by the chief
county assessment officer or the | ||||||
20 | Department from applications filed under this
Section, or from | ||||||
21 | any investigation conducted under the provisions of this
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22 | Section, shall be confidential, except for official purposes or
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23 | pursuant to official procedures for collection of any State or | ||||||
24 | local tax or
enforcement of any civil or criminal penalty or | ||||||
25 | sanction imposed by this Act or
by any statute or ordinance | ||||||
26 | imposing a State or local tax. Any person who
divulges any such | ||||||
27 | information in any manner, except in accordance with a proper
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28 | judicial order, is guilty of a Class A misdemeanor.
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29 | Nothing contained in this Section shall prevent the | ||||||
30 | Director or chief county
assessment officer from publishing or | ||||||
31 | making available reasonable statistics
concerning the | ||||||
32 | operation of the exemption contained in this Section in which
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33 | the contents of claims are grouped into aggregates in such a | ||||||
34 | way that
information contained in any individual claim shall | ||||||
35 | not be disclosed.
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36 | (d) Each chief county assessment officer shall annually |
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1 | publish a notice
of availability of the exemption provided | ||||||
2 | under this Section. The notice
shall be published at least 60 | ||||||
3 | days but no more than 75 days prior to the date
on which the | ||||||
4 | application must be submitted to the chief county assessment | ||||||
5 | officer of the county in which the property is located. The | ||||||
6 | notice shall
appear in a newspaper of general circulation in | ||||||
7 | the county.
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8 | (e) A person who receives an exemption under this Section | ||||||
9 | is not eligible to receive an exemption under Section 15-170 or | ||||||
10 | 15-172.
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11 | (f) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
12 | Act, no
reimbursement by the State is required for the | ||||||
13 | implementation of any mandate
created by
this Section.
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14 | |||||||
15 | Section 90. The State Mandates Act is amended by adding | ||||||
16 | Section 8.28 as
follows:
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17 | (30 ILCS 805/8.28 new)
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18 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
19 | of this
Act, no reimbursement by the State is required for the | ||||||
20 | implementation of
any mandate created by the retired | ||||||
21 | firefighters and police officers tax
freeze homestead | ||||||
22 | exemption under Section 15-168 of the Property Tax Code.
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