|
|||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||
1 | AN ACT concerning taxes.
| ||||||||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||||
4 | Section 10. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||||||||
5 | Sections 14-15, 14-20, 15-10, and 20-178 and by adding Section | ||||||||||||||||||||||||||||||||||
6 | 15-173 as follows:
| ||||||||||||||||||||||||||||||||||
7 | (35 ILCS 200/14-15)
| ||||||||||||||||||||||||||||||||||
8 | Sec. 14-15. Certificate of error; counties of 3,000,000 or | ||||||||||||||||||||||||||||||||||
9 | more.
| ||||||||||||||||||||||||||||||||||
10 | (a) In counties with 3,000,000 or more inhabitants, if, | ||||||||||||||||||||||||||||||||||
11 | after the
assessment is certified pursuant to Section 16-150, | ||||||||||||||||||||||||||||||||||
12 | but subject to the
limitations of subsection (c) of this | ||||||||||||||||||||||||||||||||||
13 | Section,
the county assessor discovers an error or mistake in | ||||||||||||||||||||||||||||||||||
14 | the assessment, the
assessor shall execute a certificate | ||||||||||||||||||||||||||||||||||
15 | setting forth the nature and cause of the
error. The | ||||||||||||||||||||||||||||||||||
16 | certificate when endorsed by the county assessor, or when | ||||||||||||||||||||||||||||||||||
17 | endorsed
by the county assessor and board of appeals (until the | ||||||||||||||||||||||||||||||||||
18 | first Monday in December
1998 and the board of review beginning | ||||||||||||||||||||||||||||||||||
19 | the first Monday in December 1998 and
thereafter) where the | ||||||||||||||||||||||||||||||||||
20 | certificate is executed for any assessment which was the
| ||||||||||||||||||||||||||||||||||
21 | subject of a complaint filed in the board of appeals (until the | ||||||||||||||||||||||||||||||||||
22 | first Monday in
December 1998 and the board of review beginning | ||||||||||||||||||||||||||||||||||
23 | the first Monday in December
1998 and thereafter) for the tax | ||||||||||||||||||||||||||||||||||
24 | year for which the certificate is issued,
may, either be | ||||||||||||||||||||||||||||||||||
25 | certified according
to the procedure authorized by this Section | ||||||||||||||||||||||||||||||||||
26 | or
be presented and received in evidence in any court of | ||||||||||||||||||||||||||||||||||
27 | competent
jurisdiction.
Certification is authorized, at the | ||||||||||||||||||||||||||||||||||
28 | discretion of the county assessor, for:
(1) certificates of | ||||||||||||||||||||||||||||||||||
29 | error allowing homestead exemptions pursuant to Sections
| ||||||||||||||||||||||||||||||||||
30 | 15-170, 15-172, , 15-173, and 15-175; (2) certificates of error | ||||||||||||||||||||||||||||||||||
31 | on residential property
of 6 units or less; (3) certificates of | ||||||||||||||||||||||||||||||||||
32 | error allowing exemption of the
property pursuant to Section |
| |||||||
| |||||||
1 | 14-25; and (4) other certificates of error
reducing assessed | ||||||
2 | value by less than $100,000. Any certificate of error not
| ||||||
3 | certified shall be presented to the court.
The county assessor | ||||||
4 | shall develop reasonable procedures for the filing and
| ||||||
5 | processing of certificates of error. Prior to the certification | ||||||
6 | or
presentation to the court, the county assessor or his or her | ||||||
7 | designee shall
execute and include in the certificate of error | ||||||
8 | a statement attesting that all
procedural requirements | ||||||
9 | pertaining to the issuance of the certificate of error
have | ||||||
10 | been met and that in fact an error exists.
When so
introduced | ||||||
11 | in evidence such certificate shall become a part of the court
| ||||||
12 | records, and shall not be removed from the files except upon | ||||||
13 | the order of the
court.
| ||||||
14 | Certificates of error that will be presented to the court | ||||||
15 | shall be filed as an
objection in the application for judgment | ||||||
16 | and order of sale for the year in
relation to which the | ||||||
17 | certificate is made
or as an amendment to the objection
under | ||||||
18 | subsection (b).
Certificates of error that are to be
certified | ||||||
19 | according to the procedure authorized by this Section need not | ||||||
20 | be
presented to the court as an objection or an amendment under | ||||||
21 | subsection
(b). The State's Attorney of the county
in which the | ||||||
22 | property is situated shall mail a copy of any final judgment
| ||||||
23 | entered by the court regarding any certificate of error to the
| ||||||
24 | taxpayer of record for
the year in question.
| ||||||
25 | Any unpaid taxes after the entry of the final judgment by | ||||||
26 | the court or
certification on
certificates issued under this | ||||||
27 | Section may be included in a special tax sale,
provided that an | ||||||
28 | advertisement is published and a notice is mailed to the
person | ||||||
29 | in whose name the taxes were last assessed, in a form and | ||||||
30 | manner
substantially similar to the advertisement and notice | ||||||
31 | required under Sections
21-110 and 21-135. The advertisement | ||||||
32 | and sale shall be subject to all
provisions of law regulating | ||||||
33 | the annual advertisement and sale of delinquent
property, to | ||||||
34 | the extent that those provisions may be made applicable.
| ||||||
35 | A certificate of error certified under this Section shall | ||||||
36 | be given effect by the county treasurer, who shall mark the tax
|
| |||||||
| |||||||
1 | books and, upon receipt of one of the following certificates | ||||||
2 | from the county assessor
or the county assessor and the board | ||||||
3 | of
review
where the board of review is
required to endorse the | ||||||
4 | certificate of error,
shall issue refunds to the taxpayer | ||||||
5 | accordingly:
| ||||||
6 | "CERTIFICATION
| ||||||
7 | I, .................., county assessor, hereby certify | ||||||
8 | that the Certificates
of Error set out on the attached list | ||||||
9 | have been duly issued to correct an
error or mistake in the | ||||||
10 | assessment."
| ||||||
11 | "CERTIFICATION
| ||||||
12 | I, .................., county assessor, and we,
| ||||||
13 | ........................................................,
| ||||||
14 | members of the board of review,
hereby certify that the | ||||||
15 | Certificates
of Error set out on the attached list have | ||||||
16 | been duly issued to correct an
error or mistake in the | ||||||
17 | assessment and that any certificates of error required
to
| ||||||
18 | be endorsed by the
board of review
have been so endorsed."
| ||||||
19 | The county treasurer has the power to mark the tax books to | ||||||
20 | reflect
the issuance of certificates of error
certified | ||||||
21 | according to
the procedure authorized in this Section for | ||||||
22 | certificates of error issued under
Section 14-25 or | ||||||
23 | certificates of error
issued to and including 3
years after the | ||||||
24 | date on which the annual judgment and order of sale for that
| ||||||
25 | tax year was first entered. The county
treasurer has the power | ||||||
26 | to issue refunds to the taxpayer as set forth
above until all | ||||||
27 | refunds authorized by this Section have been completed.
| ||||||
28 | To the extent that the certificate of error obviates the | ||||||
29 | liability for
nonpayment of taxes, certification of a | ||||||
30 | certificate of error according to the
procedure authorized in | ||||||
31 | this Section shall operate to vacate any judgment or
forfeiture | ||||||
32 | as to that year's taxes, and the warrant books and judgment | ||||||
33 | books
shall be marked to reflect that the judgment or |
| |||||||
| |||||||
1 | forfeiture has been vacated.
| ||||||
2 | (b) Nothing in subsection (a) of this Section shall be | ||||||
3 | construed to
prohibit the execution, endorsement, issuance, | ||||||
4 | and adjudication of a
certificate of error if (i) the annual | ||||||
5 | judgment and order of sale for the tax
year in question is | ||||||
6 | reopened for further proceedings upon consent of the county
| ||||||
7 | collector and county assessor, represented by the State's | ||||||
8 | Attorney, and (ii) a
new final judgment is subsequently entered | ||||||
9 | pursuant to the certificate. This
subsection (b) shall be | ||||||
10 | construed as declarative of existing law and not as a
new | ||||||
11 | enactment.
| ||||||
12 | (c) No certificate of error, other than a certificate to | ||||||
13 | establish an
exemption under Section 14-25, shall be executed | ||||||
14 | for any tax year more than 3
years after the date on which the | ||||||
15 | annual judgment and order of sale for that
tax year was first | ||||||
16 | entered, except that during calendar years 1999 and 2000 a
| ||||||
17 | certificate of error may
be
executed
for any tax year, provided | ||||||
18 | that the error or mistake in the assessment was
discovered no
| ||||||
19 | more than 3 years after the date on which the annual judgment | ||||||
20 | and order of sale
for that
tax year was first entered.
| ||||||
21 | (d) The time limitation of subsection (c) shall not apply | ||||||
22 | to a certificate
of error correcting an assessment to $1, under | ||||||
23 | Section 10-35, on a parcel that
a subdivision or planned | ||||||
24 | development has acquired by adverse possession, if
during the | ||||||
25 | tax year for which the certificate is executed the subdivision | ||||||
26 | or
planned development used the parcel as common area, as | ||||||
27 | defined in Section
10-35, and if application for the | ||||||
28 | certificate of error is made prior to
December 1, 1997.
| ||||||
29 | (e) The changes made by this amendatory Act of the 91st | ||||||
30 | General
Assembly apply to certificates
of error issued before, | ||||||
31 | on, and after the effective date of this amendatory Act
of the | ||||||
32 | 91st General Assembly.
| ||||||
33 | (Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, | ||||||
34 | eff. 7-30-98;
91-393, eff. 7-30-99; 91-686, eff. 1-26-00.)
| ||||||
35 | (35 ILCS 200/14-20)
|
| |||||||
| |||||||
1 | Sec. 14-20. Certificate of error; counties of less than | ||||||
2 | 3,000,000. In any
county with less than 3,000,000 inhabitants, | ||||||
3 | if, at any time before judgment or
order of sale is entered in | ||||||
4 | any proceeding to collect or to enjoin the
collection of taxes | ||||||
5 | based upon any assessment of any property, the chief county
| ||||||
6 | assessment officer discovers an error or mistake in the | ||||||
7 | assessment (other than
errors of judgment as to the valuation | ||||||
8 | of the property), he or she shall issue
to the person | ||||||
9 | erroneously assessed a certificate setting forth the nature of
| ||||||
10 | the error and the cause or causes of the error.
In any county | ||||||
11 | with less than 3,000,000 inhabitants, if an owner fails to
file
| ||||||
12 | an application for the Senior Citizens Assessment Freeze | ||||||
13 | Homestead Exemption
provided in Section 15-172 or the disabled | ||||||
14 | veterans homestead exemption provided in Section 15-173 during | ||||||
15 | the previous assessment year and qualifies
for the exemption, | ||||||
16 | the Chief County Assessment Officer pursuant to this
Section,
| ||||||
17 | or the Board of Review pursuant to Section 16-75, shall issue a
| ||||||
18 | certificate of error setting forth the correct taxable | ||||||
19 | valuation of the
property.
The certificate, when properly
| ||||||
20 | endorsed by the majority of the board of review, showing their | ||||||
21 | concurrence, and
not otherwise, may be used in evidence in any | ||||||
22 | court of competent jurisdiction,
and when so introduced in | ||||||
23 | evidence, shall become a part of the court record and
shall not | ||||||
24 | be removed from the files except on an order of the court.
| ||||||
25 | (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
| ||||||
26 | (35 ILCS 200/15-10)
| ||||||
27 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
28 | All property
granted an exemption by the Department pursuant to | ||||||
29 | the requirements of
Section 15-5 and
described in the Sections | ||||||
30 | following Section 15-30 and preceding Section 16-5,
to the | ||||||
31 | extent therein limited, is exempt from taxation.
In order to | ||||||
32 | maintain that exempt status, the titleholder or the owner of | ||||||
33 | the
beneficial interest of any property
that
is exempt must | ||||||
34 | file with the chief county assessment
officer, on or before | ||||||
35 | January 31 of each year (May 31 in the case of property
|
| |||||||
| |||||||
1 | exempted by Section 15-170), an affidavit stating whether there
| ||||||
2 | has been any
change in the ownership or use of the property or | ||||||
3 | the status of the
owner-resident, or that a disabled veteran | ||||||
4 | who qualifies under Section 15-165
owned and used the property | ||||||
5 | as of January 1 of that year.
The nature of any
change shall be | ||||||
6 | stated in the affidavit. Failure to file an affidavit shall,
in | ||||||
7 | the discretion of the assessment officer, constitute cause to | ||||||
8 | terminate the
exemption of that property, notwithstanding any | ||||||
9 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
10 | parcels within a county may file a single
annual affidavit in | ||||||
11 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
12 | upon request, shall furnish an affidavit form to the owners, in | ||||||
13 | which
the owner may state whether there has been any change in | ||||||
14 | the ownership or use
of the property or status of the owner or | ||||||
15 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
16 | exempt parcels shall list all the properties
giving the same | ||||||
17 | information for each parcel as required of owners who file
| ||||||
18 | individual affidavits.
| ||||||
19 | However, titleholders or owners of the beneficial interest | ||||||
20 | in any property
exempted under any of the following provisions | ||||||
21 | are not required to
submit an annual filing under this Section:
| ||||||
22 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
23 | than 3,000,000
inhabitants and owned by a not-for-profit
| ||||||
24 | organization.
| ||||||
25 | (2) Section 15-40.
| ||||||
26 | (3) Section 15-50 (United States property).
| ||||||
27 | If there is a change in use or ownership, however, notice | ||||||
28 | must be filed
pursuant to Section 15-20.
| ||||||
29 | An application for homestead exemptions shall be filed as | ||||||
30 | provided in
Section 15-170 (senior citizens homestead | ||||||
31 | exemption), Section 15-172 (senior
citizens assessment freeze | ||||||
32 | homestead exemption), Section 15-173 (disabled veterans | ||||||
33 | assessment freeze homestead exemption), and Section 15-175 | ||||||
34 | (general
homestead exemption), respectively.
| ||||||
35 | (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)
|
| |||||||
| |||||||
1 | (35 ILCS 200/15-173 new) | ||||||
2 | Sec. 15-173. Disabled veterans assessment freeze homestead | ||||||
3 | exemption. | ||||||
4 | (a) This Section may be cited as the disabled veterans | ||||||
5 | assessment
freeze homestead exemption.
| ||||||
6 | (b) As used in this Section:
| ||||||
7 | "Applicant" means an individual who has filed an | ||||||
8 | application under this
Section.
| ||||||
9 | "Base amount" means the base year equalized assessed value | ||||||
10 | of the residence
plus the first year's equalized assessed value | ||||||
11 | of any added improvements that
increased the assessed value of | ||||||
12 | the residence after the base year.
| ||||||
13 | "Base year" means the taxable year prior to the taxable | ||||||
14 | year for which the
applicant first qualifies and applies for | ||||||
15 | the exemption provided that in the
prior taxable year the | ||||||
16 | property was improved with a permanent structure that
was | ||||||
17 | occupied as a residence by the applicant who was liable for | ||||||
18 | paying real
property taxes on the property and who was either | ||||||
19 | (i) an owner of record of the
property or had legal or | ||||||
20 | equitable interest in the property as evidenced by a
written | ||||||
21 | instrument or (ii) had a legal or equitable interest as a | ||||||
22 | lessee in the
parcel of property that was single family | ||||||
23 | residence.
If in any subsequent taxable year for which the | ||||||
24 | applicant applies and
qualifies for the exemption the equalized | ||||||
25 | assessed value of the residence is
less than the equalized | ||||||
26 | assessed value in the existing base year
(provided that such | ||||||
27 | equalized assessed value is not
based
on an
assessed value that | ||||||
28 | results from a temporary irregularity in the property that
| ||||||
29 | reduces the
assessed value for one or more taxable years), then | ||||||
30 | that
subsequent taxable year shall become the base year until a | ||||||
31 | new base year is
established under the terms of this paragraph.
| ||||||
32 | "Chief county assessment officer" means the county | ||||||
33 | assessor or supervisor of
assessments of the county in which | ||||||
34 | the property is located.
| ||||||
35 | "Disabled veteran" means a person who has served in the | ||||||
36 | armed forces of the
United States, the reserves of the armed |
| |||||||
| |||||||
1 | forces of the United States, or the Illinois National Guard and | ||||||
2 | (i) who was found
100% disabled under 38 U.S.C., Chapter 11 | ||||||
3 | (Disabled Veterans Benefits) or (ii)
who was found disabled | ||||||
4 | under 42 U.S.C.,
Chapter 7, Subchapter II (Federal Old-Age, | ||||||
5 | Survivors, and Disability Insurance
Benefits) or 42 U.S.C., | ||||||
6 | Chapter 7, Subchapter
XVI (Supplemental Security Income for | ||||||
7 | Aged, Blind, and Disabled). | ||||||
8 | "Equalized assessed value" means the assessed value as | ||||||
9 | equalized by the
Illinois Department of Revenue.
| ||||||
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.
| ||||||
13 | "Household income" means the combined income of the members | ||||||
14 | of a household
for the calendar year preceding the taxable | ||||||
15 | year.
| ||||||
16 | "Income" has the same meaning as provided in Section 3.07 | ||||||
17 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
18 | and Pharmaceutical Assistance
Act, except that "income" does | ||||||
19 | not
include veteran's benefits.
| ||||||
20 | "Internal Revenue Code of 1986" means the United States | ||||||
21 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
22 | relating to federal income taxes in effect
for the year | ||||||
23 | preceding the taxable year.
| ||||||
24 | "Life care facility that qualifies as a cooperative" means | ||||||
25 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
26 | Act.
| ||||||
27 | "Residence" means the principal dwelling place and | ||||||
28 | appurtenant structures
used for residential purposes in this | ||||||
29 | State occupied on January 1 of the
taxable year by a household | ||||||
30 | and so much of the surrounding land, constituting
the parcel | ||||||
31 | upon which the dwelling place is situated, as is used for
| ||||||
32 | residential purposes. If the chief county assessment officer | ||||||
33 | has established a
specific legal description for a portion of | ||||||
34 | property constituting the
residence, then that portion of | ||||||
35 | property shall be deemed the residence for the
purposes of this | ||||||
36 | Section.
|
| |||||||
| |||||||
1 | "Taxable year" means the calendar year during which ad | ||||||
2 | valorem property taxes
payable in the next succeeding year are | ||||||
3 | levied.
| ||||||
4 | (c) Beginning in taxable year 2004, a disabled veterans | ||||||
5 | assessment freeze
homestead exemption is granted for real | ||||||
6 | property that is improved with a
permanent structure that is | ||||||
7 | occupied as a residence by an applicant who (i) is
a disabled | ||||||
8 | veteran during the taxable year, (ii) has a household income
of | ||||||
9 | $40,000 or less, (iii) is liable for paying real property taxes | ||||||
10 | on
the
property, and (iv) is an owner of record of the property | ||||||
11 | or has a legal or
equitable interest in the property as | ||||||
12 | evidenced by a written instrument. This
homestead exemption | ||||||
13 | shall also apply to a leasehold interest in a parcel of
| ||||||
14 | property improved with a permanent structure that is a single | ||||||
15 | family residence
that is occupied as a residence by a person | ||||||
16 | who (i) is a disabled veteran
during the taxable year, (ii) has | ||||||
17 | a household income of $40,000 or less,
(iii)
has a legal or | ||||||
18 | equitable ownership interest in the property as lessee, and | ||||||
19 | (iv)
is liable for the payment of real property taxes on that | ||||||
20 | property.
| ||||||
21 | The amount of this exemption shall be the equalized | ||||||
22 | assessed value of the
residence in the taxable year for which | ||||||
23 | application is made minus the base
amount.
| ||||||
24 | When the applicant is a surviving spouse of an applicant | ||||||
25 | for a prior year for
the same residence for which an exemption | ||||||
26 | under this Section has been granted,
the base year and base | ||||||
27 | amount for that residence are the same as for the
applicant for | ||||||
28 | the prior year.
| ||||||
29 | Each year at the time the assessment books are certified to | ||||||
30 | the county clerk, the board of review shall give to the county | ||||||
31 | clerk a list
of the assessed values of improvements on each | ||||||
32 | parcel qualifying for this
exemption that were added after the | ||||||
33 | base year for this parcel and that
increased the assessed value | ||||||
34 | of the property.
| ||||||
35 | In the case of land improved with an apartment building | ||||||
36 | owned and operated as
a cooperative or a building that is a |
| |||||||
| |||||||
1 | life care facility that qualifies as a
cooperative, the maximum | ||||||
2 | reduction from the equalized assessed value of the
property is | ||||||
3 | limited to the sum of the reductions calculated for each unit
| ||||||
4 | occupied as a residence by a disabled veteran with a
household | ||||||
5 | income of $40,000 or
less who is liable, by contract with the
| ||||||
6 | owner
or owners of record, for paying real property taxes on | ||||||
7 | the property and who is
an owner of record of a legal or | ||||||
8 | equitable interest in the cooperative
apartment building, | ||||||
9 | other than a leasehold interest. In the instance of a
| ||||||
10 | cooperative where a homestead exemption has been granted under | ||||||
11 | this Section,
the cooperative association or its management | ||||||
12 | firm shall credit the savings
resulting from that exemption | ||||||
13 | only to the apportioned tax liability of the
owner who | ||||||
14 | qualified for the exemption. Any person who willfully refuses | ||||||
15 | to
credit that savings to an owner who qualifies for the | ||||||
16 | exemption is guilty of a
Class B misdemeanor.
| ||||||
17 | When a homestead exemption has been granted under this | ||||||
18 | Section and an
applicant then becomes a resident of a facility | ||||||
19 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
20 | be granted in subsequent years so long as the
residence (i) | ||||||
21 | continues to be occupied by the qualified applicant's spouse or
| ||||||
22 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
23 | applicant for the
homestead exemption.
| ||||||
24 | If an individual dies who would have qualified
for an | ||||||
25 | exemption under this Section, and the surviving spouse does not
| ||||||
26 | independently qualify for this exemption because the surviving | ||||||
27 | spouse is not a disabled veteran, the exemption under
this | ||||||
28 | Section shall be granted to the surviving spouse for the | ||||||
29 | taxable year
preceding and the taxable
year of the death, | ||||||
30 | provided that, except for not being a disabled veteran, the | ||||||
31 | surviving spouse meets
all
other qualifications for the | ||||||
32 | granting of this exemption for those years.
| ||||||
33 | When married persons maintain separate residences, the | ||||||
34 | exemption provided for
in this Section may be claimed by only | ||||||
35 | one of such persons and for only one
residence.
| ||||||
36 | In counties having 3,000,000
or more inhabitants, to
|
| |||||||
| |||||||
1 | receive the exemption, a person may submit an application to | ||||||
2 | the chief county
assessment officer of the county in which the | ||||||
3 | property is located during such
period as may be specified by | ||||||
4 | the chief county assessment officer. The chief
county | ||||||
5 | assessment officer in counties of 3,000,000 or more inhabitants | ||||||
6 | shall
annually give notice of the application period by mail or | ||||||
7 | by publication. In
counties having less than 3,000,000 | ||||||
8 | inhabitants, to receive the exemption, a person shall submit an
| ||||||
9 | application by July 1 of each taxable year to the chief county | ||||||
10 | assessment
officer of the county in which the property is | ||||||
11 | located. A county may, by
ordinance, establish a date for | ||||||
12 | submission of applications that is
different than
July 1.
The | ||||||
13 | applicant shall submit with the
application an affidavit of the | ||||||
14 | applicant's total household income, disabled veteran status,
| ||||||
15 | marital status (and if married the name and address of the | ||||||
16 | applicant's spouse,
if known), and principal dwelling place of | ||||||
17 | members of the household on January
1 of the taxable year. The | ||||||
18 | Department shall establish, by rule, a method for
verifying the | ||||||
19 | accuracy of affidavits filed by applicants under this Section.
| ||||||
20 | The applications shall be clearly marked as applications for | ||||||
21 | the disabled veterans assessment freeze homestead exemption.
| ||||||
22 | Notwithstanding any other provision to the contrary, in | ||||||
23 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
24 | applicant fails
to file the application required by this | ||||||
25 | Section in a timely manner and this
failure to file is due to a | ||||||
26 | mental or physical condition sufficiently severe so
as to | ||||||
27 | render the applicant incapable of filing the application in a | ||||||
28 | timely
manner, the chief county assessment officer may extend | ||||||
29 | the filing deadline for
a period of 30 days after the applicant | ||||||
30 | regains the capability to file the
application, but in no case | ||||||
31 | may the filing deadline be extended beyond 3
months after the | ||||||
32 | original filing deadline. In order to receive the extension
| ||||||
33 | provided in this paragraph, the applicant shall provide the | ||||||
34 | chief county
assessment officer with a signed statement from | ||||||
35 | the applicant's physician
stating the nature and extent of the | ||||||
36 | condition, that, in the
physician's opinion, the condition was |
| |||||||
| |||||||
1 | so severe that it rendered the applicant
incapable of filing | ||||||
2 | the application in a timely manner, and the date on which
the | ||||||
3 | applicant regained the capability to file the application.
| ||||||
4 | Notwithstanding any other provision to the
contrary, in | ||||||
5 | counties having fewer than 3,000,000 inhabitants, if an | ||||||
6 | applicant
fails to file the application required by this | ||||||
7 | Section in a timely manner and
this failure to file is due to a | ||||||
8 | mental or physical condition sufficiently
severe so as to | ||||||
9 | render the applicant incapable of filing the application in a
| ||||||
10 | timely manner, the chief county assessment officer may extend | ||||||
11 | the filing
deadline for a period of 3 months. In order to | ||||||
12 | receive the extension provided
in this paragraph, the applicant | ||||||
13 | shall provide the chief county assessment
officer with a signed | ||||||
14 | statement from the applicant's physician stating the
nature and | ||||||
15 | extent of the condition, and that, in the physician's opinion, | ||||||
16 | the
condition was so severe that it rendered the applicant | ||||||
17 | incapable of filing the
application in a timely manner.
| ||||||
18 | For purposes of this Section, a person who becomes a | ||||||
19 | disabled veteran during the
current taxable year shall be | ||||||
20 | eligible to apply for the homestead exemption
during that | ||||||
21 | taxable year. Application shall be made during the application
| ||||||
22 | period in effect for the county of his or her residence.
| ||||||
23 | The chief county assessment officer may determine the | ||||||
24 | eligibility of a life
care facility that qualifies as a | ||||||
25 | cooperative to receive the benefits
provided by this Section by | ||||||
26 | use of an affidavit, application, visual
inspection, | ||||||
27 | questionnaire, or other reasonable method in order to ensure | ||||||
28 | that
the tax savings resulting from the exemption are credited | ||||||
29 | by the management
firm to the apportioned tax liability of each | ||||||
30 | qualifying resident. The chief
county assessment officer may | ||||||
31 | request reasonable proof that the management firm
has so | ||||||
32 | credited that exemption.
| ||||||
33 | Except as provided in this Section, all information | ||||||
34 | received by the chief
county assessment officer or the | ||||||
35 | Department from applications filed under this
Section, or from | ||||||
36 | any investigation conducted under the provisions of this
|
| |||||||
| |||||||
1 | Section, shall be confidential, except for official purposes or
| ||||||
2 | pursuant to official procedures for collection of any State or | ||||||
3 | local tax or
enforcement of any civil or criminal penalty or | ||||||
4 | sanction imposed by this Act or
by any statute or ordinance | ||||||
5 | imposing a State or local tax. Any person who
divulges any such | ||||||
6 | information in any manner, except in accordance with a proper
| ||||||
7 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
8 | Nothing contained in this Section shall prevent the | ||||||
9 | Director or chief county
assessment officer from publishing or | ||||||
10 | making available reasonable statistics
concerning the | ||||||
11 | operation of the exemption contained in this Section in which
| ||||||
12 | the contents of claims are grouped into aggregates in such a | ||||||
13 | way that
information contained in any individual claim shall | ||||||
14 | not be disclosed.
| ||||||
15 | (d) Each chief county assessment officer shall annually | ||||||
16 | publish a notice
of availability of the exemption provided | ||||||
17 | under this Section. The notice
shall be published at least 60 | ||||||
18 | days but no more than 75 days prior to the date
on which the | ||||||
19 | application must be submitted to the chief county assessment
| ||||||
20 | officer of the county in which the property is located. The | ||||||
21 | notice shall
appear in a newspaper of general circulation in | ||||||
22 | the county.
| ||||||
23 | Notwithstanding Sections 6 and 8 of the State Mandates
Act, | ||||||
24 | no reimbursement by the State is required for the | ||||||
25 | implementation of
any mandate created by this Section.
| ||||||
26 | (35 ILCS 200/20-178)
| ||||||
27 | Sec. 20-178. Certificate of error; refund; interest. When | ||||||
28 | the county
collector
makes any refunds
due on certificates of | ||||||
29 | error issued under Sections 14-15 through 14-25
that have been | ||||||
30 | either
certified or adjudicated, the county collector shall pay | ||||||
31 | the taxpayer interest
on the amount of the refund
at the rate | ||||||
32 | of 0.5% per month.
| ||||||
33 | No interest shall be due under this Section for any time | ||||||
34 | prior to 60 days
after
the effective date of
this amendatory | ||||||
35 | Act of the 91st General Assembly. For certificates of error
|
| |||||||
| |||||||
1 | issued prior to
the
effective date of this amendatory
Act of | ||||||
2 | the 91st General Assembly, the county collector shall
pay the | ||||||
3 | taxpayer interest from 60 days after the effective date of this
| ||||||
4 | amendatory Act of the 91st General Assembly
until the date the | ||||||
5 | refund is
paid. For certificates of error issued on or after | ||||||
6 | the effective date of this
amendatory Act of the 91st General | ||||||
7 | Assembly,
interest shall be paid from 60
days after the | ||||||
8 | certificate of error is issued by the chief county assessment
| ||||||
9 | officer to the
date the refund is made.
To cover the cost of | ||||||
10 | interest, the county collector shall proportionately
reduce | ||||||
11 | the distribution of
taxes collected for each taxing district in | ||||||
12 | which the property is situated.
| ||||||
13 | This Section shall not apply to any certificate of error | ||||||
14 | granting a homestead
exemption under
Section 15-170, 15-172, | ||||||
15 | 15-173, or 15-175.
| ||||||
16 | (Source: P.A. 91-393, eff. 7-30-99.)
| ||||||
17 | Section 90. The State Mandates Act is amended by adding | ||||||
18 | Section 8.28 as
follows:
| ||||||
19 | (30 ILCS 805/8.28 new)
| ||||||
20 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
21 | of this
Act, no reimbursement by the State is required for the | ||||||
22 | implementation of
any mandate created by the disabled veterans | ||||||
23 | assessment freeze homestead exemption under Section 15-173 of | ||||||
24 | the Property Tax Code.
| ||||||
25 | Section 99. Effective date. This Act takes effect upon | ||||||
26 | becoming law.
|