|
|||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||
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 5. The Property Tax Code is amended by changing
| ||||||||||||||||||||||||||||||||||||||
5 | Sections 14-15, 14-20, 15-10, 15-170, 15-172, and 20-178 and by | ||||||||||||||||||||||||||||||||||||||
6 | adding Section 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 Senior | ||||||
14 | Citizens Tax Freeze Homestead Exemption provided in Section | ||||||
15 | 15-173 during the previous assessment year and qualifies
for | ||||||
16 | the exemption, the Chief County Assessment Officer pursuant to | ||||||
17 | this
Section,
or the Board of Review pursuant to Section 16-75, | ||||||
18 | shall issue a
certificate of error setting forth the correct | ||||||
19 | taxable valuation of the
property.
The certificate, when | ||||||
20 | properly
endorsed by the majority of the board of review, | ||||||
21 | showing their concurrence, and
not otherwise, may be used in | ||||||
22 | evidence in any court of competent jurisdiction,
and when so | ||||||
23 | introduced in evidence, shall become a part of the court record | ||||||
24 | and
shall not be removed from the files except on an order of | ||||||
25 | the court.
| ||||||
26 | (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
| ||||||
27 | (35 ILCS 200/15-10)
| ||||||
28 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
29 | All property
granted an exemption by the Department pursuant to | ||||||
30 | the requirements of
Section 15-5 and
described in the Sections | ||||||
31 | following Section 15-30 and preceding Section 16-5,
to the | ||||||
32 | extent therein limited, is exempt from taxation.
In order to | ||||||
33 | maintain that exempt status, the titleholder or the owner of | ||||||
34 | the
beneficial interest of any property
that
is exempt must | ||||||
35 | file with the chief county assessment
officer, on or before |
| |||||||
| |||||||
1 | January 31 of each year (May 31 in the case of property
| ||||||
2 | exempted by Section 15-170), an affidavit stating whether there | ||||||
3 | has been any
change in the ownership or use of the property or | ||||||
4 | the status of the
owner-resident, or that a disabled veteran | ||||||
5 | who qualifies under Section 15-165
owned and used the property | ||||||
6 | as of January 1 of that year.
The nature of any
change shall be | ||||||
7 | stated in the affidavit. Failure to file an affidavit shall,
in | ||||||
8 | the discretion of the assessment officer, constitute cause to | ||||||
9 | terminate the
exemption of that property, notwithstanding any | ||||||
10 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
11 | parcels within a county may file a single
annual affidavit in | ||||||
12 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
13 | upon request, shall furnish an affidavit form to the owners, in | ||||||
14 | which
the owner may state whether there has been any change in | ||||||
15 | the ownership or use
of the property or status of the owner or | ||||||
16 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
17 | exempt parcels shall list all the properties
giving the same | ||||||
18 | information for each parcel as required of owners who file
| ||||||
19 | individual affidavits.
| ||||||
20 | However, titleholders or owners of the beneficial interest | ||||||
21 | in any property
exempted under any of the following provisions | ||||||
22 | are not required to
submit an annual filing under this Section:
| ||||||
23 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
24 | than 3,000,000
inhabitants and owned by a not-for-profit
| ||||||
25 | organization.
| ||||||
26 | (2) Section 15-40.
| ||||||
27 | (3) Section 15-50 (United States property).
| ||||||
28 | If there is a change in use or ownership, however, notice | ||||||
29 | must be filed
pursuant to Section 15-20.
| ||||||
30 | An application for homestead exemptions shall be filed as | ||||||
31 | provided in
Section 15-170 (senior citizens homestead | ||||||
32 | exemption), Section 15-172 (senior
citizens assessment freeze | ||||||
33 | homestead exemption), Section 15-173 (senior citizens tax | ||||||
34 | freeze homestead exemption), and Section 15-175 (general
| ||||||
35 | homestead exemption), respectively.
| ||||||
36 | (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)
|
| |||||||
| |||||||
1 | (35 ILCS 200/15-170)
| ||||||
2 | Sec. 15-170. Senior Citizens Homestead Exemption. | ||||||
3 | Beginning with taxable
year 2004, a property eligible for the | ||||||
4 | exemption under Section 15-173 is not eligible for the | ||||||
5 | exemption under this Section. | ||||||
6 | An annual homestead
exemption limited, except as described | ||||||
7 | here with relation to cooperatives or
life care facilities, to | ||||||
8 | a
maximum reduction set forth below from the property's value, | ||||||
9 | as equalized or
assessed by the Department, is granted for | ||||||
10 | property that is occupied as a
residence by a person 65 years | ||||||
11 | of age or older who is liable for paying real
estate taxes on | ||||||
12 | the property and is an owner of record of the property or has a
| ||||||
13 | legal or equitable interest therein as evidenced by a written | ||||||
14 | instrument,
except for a leasehold interest, other than a | ||||||
15 | leasehold interest of land on
which a single family residence | ||||||
16 | is located, which is occupied as a residence by
a person 65 | ||||||
17 | years or older who has an ownership interest therein, legal,
| ||||||
18 | equitable or as a lessee, and on which he or she is liable for | ||||||
19 | the payment
of property taxes. The maximum reduction shall be | ||||||
20 | $2,500 in counties with
3,000,000 or more inhabitants and | ||||||
21 | $2,000 in all other counties. For land
improved with an | ||||||
22 | apartment building owned and operated as a cooperative, the | ||||||
23 | maximum reduction from the value of the property, as
equalized
| ||||||
24 | by the Department, shall be multiplied by the number of | ||||||
25 | apartments or units
occupied by a person 65 years of age or | ||||||
26 | older who is liable, by contract with
the owner or owners of | ||||||
27 | record, for paying property taxes on the property and
is an | ||||||
28 | owner of record of a legal or equitable interest in the | ||||||
29 | cooperative
apartment building, other than a leasehold | ||||||
30 | interest. For land improved with
a life care facility, the | ||||||
31 | maximum reduction from the value of the property, as
equalized | ||||||
32 | by the Department, shall be multiplied by the number of | ||||||
33 | apartments or
units occupied by persons 65 years of age or | ||||||
34 | older, irrespective of any legal,
equitable, or leasehold | ||||||
35 | interest in the facility, who are liable, under a
contract with |
| |||||||
| |||||||
1 | the owner or owners of record of the facility, for paying
| ||||||
2 | property taxes on the property. In a
cooperative or a life care | ||||||
3 | facility where a
homestead exemption has been granted, the | ||||||
4 | cooperative association or the
management firm of the | ||||||
5 | cooperative or facility shall credit the savings
resulting from | ||||||
6 | that exemption only to
the apportioned tax liability of the | ||||||
7 | owner or resident who qualified for
the exemption.
Any person | ||||||
8 | who willfully refuses to so credit the savings shall be guilty | ||||||
9 | of a
Class B misdemeanor. Under this Section and Section | ||||||
10 | 15-175, "life care
facility" means a facility as defined in | ||||||
11 | Section 2 of the Life Care Facilities
Act, with which the | ||||||
12 | applicant for the homestead exemption has a life care
contract | ||||||
13 | as defined in that Act.
| ||||||
14 | When a homestead exemption has been granted under this | ||||||
15 | Section and the person
qualifying subsequently becomes a | ||||||
16 | resident of a facility licensed under the
Nursing Home Care | ||||||
17 | Act, the exemption shall continue so long as the residence
| ||||||
18 | continues to be occupied by the qualifying person's spouse if | ||||||
19 | the spouse is 65
years of age or older, or if the residence | ||||||
20 | remains unoccupied but is still
owned by the person qualified | ||||||
21 | for the homestead exemption.
| ||||||
22 | A person who will be 65 years of age
during the current | ||||||
23 | assessment year
shall
be eligible to apply for the homestead | ||||||
24 | exemption during that assessment
year.
Application shall be | ||||||
25 | made during the application period in effect for the
county of | ||||||
26 | his residence.
| ||||||
27 | Beginning with assessment year 2003, for taxes payable in | ||||||
28 | 2004,
property
that is first occupied as a residence after | ||||||
29 | January 1 of any assessment year by
a person who is eligible | ||||||
30 | for the senior citizens homestead exemption under this
Section | ||||||
31 | must be granted a pro-rata exemption for the assessment year. | ||||||
32 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
33 | in the county under this Section divided by 365 and multiplied | ||||||
34 | by the
number of days during the assessment year the property | ||||||
35 | is occupied as a
residence by a
person eligible for the | ||||||
36 | exemption under this Section. The chief county
assessment |
| |||||||
| |||||||
1 | officer must adopt reasonable procedures to establish | ||||||
2 | eligibility
for this pro-rata exemption.
| ||||||
3 | The assessor or chief county assessment officer may | ||||||
4 | determine the eligibility
of a life care facility to receive | ||||||
5 | the benefits provided by this Section, by
affidavit, | ||||||
6 | application, visual inspection, questionnaire or other | ||||||
7 | reasonable
methods in order to insure that the tax savings | ||||||
8 | resulting from the exemption
are credited by the management | ||||||
9 | firm to the apportioned tax liability of each
qualifying | ||||||
10 | resident. The assessor may request reasonable proof that the
| ||||||
11 | management firm has so credited the exemption.
| ||||||
12 | The chief county assessment officer of each county with | ||||||
13 | less than 3,000,000
inhabitants shall provide to each person | ||||||
14 | allowed a homestead exemption under
this Section a form to | ||||||
15 | designate any other person to receive a
duplicate of any notice | ||||||
16 | of delinquency in the payment of taxes assessed and
levied | ||||||
17 | under this Code on the property of the person receiving the | ||||||
18 | exemption.
The duplicate notice shall be in addition to the | ||||||
19 | notice required to be
provided to the person receiving the | ||||||
20 | exemption, and shall be given in the
manner required by this | ||||||
21 | Code. The person filing the request for the duplicate
notice | ||||||
22 | shall pay a fee of $5 to cover administrative costs to the | ||||||
23 | supervisor of
assessments, who shall then file the executed | ||||||
24 | designation with the county
collector. Notwithstanding any | ||||||
25 | other provision of this Code to the contrary,
the filing of | ||||||
26 | such an executed designation requires the county collector to
| ||||||
27 | provide duplicate notices as indicated by the designation. A | ||||||
28 | designation may
be rescinded by the person who executed such | ||||||
29 | designation at any time, in the
manner and form required by the | ||||||
30 | chief county assessment 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
| ||||||
35 | reasonable methods. The determination shall be made in | ||||||
36 | accordance with
guidelines established by the Department.
|
| |||||||
| |||||||
1 | In counties with less than 3,000,000 inhabitants, the | ||||||
2 | county board may by
resolution provide that if a person has | ||||||
3 | been granted a homestead exemption
under this Section, the | ||||||
4 | person qualifying need not reapply for the exemption.
| ||||||
5 | In counties with less than 3,000,000 inhabitants, if the | ||||||
6 | assessor or chief
county assessment officer requires annual | ||||||
7 | application for verification of
eligibility for an exemption | ||||||
8 | once granted under this Section, the application
shall be | ||||||
9 | mailed to the taxpayer.
| ||||||
10 | The assessor or chief county assessment officer shall | ||||||
11 | notify each person
who qualifies for an exemption under this | ||||||
12 | Section that the person may also
qualify for deferral of real | ||||||
13 | estate taxes under the Senior Citizens Real Estate
Tax Deferral | ||||||
14 | Act. The notice shall set forth the qualifications needed for
| ||||||
15 | deferral of real estate taxes, the address and telephone number | ||||||
16 | of
county collector, and a
statement that applications for | ||||||
17 | deferral of real estate taxes may be obtained
from the county | ||||||
18 | collector.
| ||||||
19 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
20 | no
reimbursement by the State is required for the | ||||||
21 | implementation of any mandate
created by this Section.
| ||||||
22 | (Source: P.A. 92-196, eff. 1-1-02; 93-511, eff. 8-11-03.)
| ||||||
23 | (35 ILCS 200/15-172)
| ||||||
24 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
25 | Exemption.
Beginning with taxable year 2004, a property | ||||||
26 | eligible for the exemption under Section 15-173 is not eligible | ||||||
27 | for the exemption under this Section.
| ||||||
28 | (a) This Section may be cited as the Senior Citizens | ||||||
29 | Assessment
Freeze Homestead Exemption.
| ||||||
30 | (b) As used in this Section:
| ||||||
31 | "Applicant" means an individual who has filed an | ||||||
32 | application under this
Section.
| ||||||
33 | "Base amount" means the base year equalized assessed value | ||||||
34 | of the residence
plus the first year's equalized assessed value | ||||||
35 | of any added improvements which
increased the assessed value of |
| |||||||
| |||||||
1 | the residence after the base year.
| ||||||
2 | "Base year" means the taxable year prior to the taxable | ||||||
3 | year for which the
applicant first qualifies and applies for | ||||||
4 | the exemption provided that in the
prior taxable year the | ||||||
5 | property was improved with a permanent structure that
was | ||||||
6 | occupied as a residence by the applicant who was liable for | ||||||
7 | paying real
property taxes on the property and who was either | ||||||
8 | (i) an owner of record of the
property or had legal or | ||||||
9 | equitable interest in the property as evidenced by a
written | ||||||
10 | instrument or (ii) had a legal or equitable interest as a | ||||||
11 | lessee in the
parcel of property that was single family | ||||||
12 | residence.
If in any subsequent taxable year for which the | ||||||
13 | applicant applies and
qualifies for the exemption the equalized | ||||||
14 | assessed value of the residence is
less than the equalized | ||||||
15 | assessed value in the existing base year
(provided that such | ||||||
16 | equalized assessed value is not
based
on an
assessed value that | ||||||
17 | results from a temporary irregularity in the property that
| ||||||
18 | reduces the
assessed value for one or more taxable years), then | ||||||
19 | that
subsequent taxable year shall become the base year until a | ||||||
20 | new base year is
established under the terms of this paragraph. | ||||||
21 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
22 | shall review (i) all taxable years for which
the
applicant | ||||||
23 | applied and qualified for the exemption and (ii) the existing | ||||||
24 | base
year.
The assessment officer shall select as the new base | ||||||
25 | year the year with the
lowest equalized assessed value.
An | ||||||
26 | equalized assessed value that is based on an assessed value | ||||||
27 | that results
from a
temporary irregularity in the property that | ||||||
28 | reduces the assessed value for one
or more
taxable years shall | ||||||
29 | not be considered the lowest equalized assessed value.
The | ||||||
30 | selected year shall be the base year for
taxable year 1999 and | ||||||
31 | thereafter until a new base year is established under the
terms | ||||||
32 | of this paragraph.
| ||||||
33 | "Chief County Assessment Officer" means the County | ||||||
34 | Assessor or Supervisor of
Assessments of the county in which | ||||||
35 | the property is located.
| ||||||
36 | "Equalized assessed value" means the assessed value as |
| |||||||
| |||||||
1 | equalized by the
Illinois Department of Revenue.
| ||||||
2 | "Household" means the applicant, the spouse of the | ||||||
3 | applicant, and all persons
using the residence of the applicant | ||||||
4 | as their principal place of residence.
| ||||||
5 | "Household income" means the combined income of the members | ||||||
6 | of a household
for the calendar year preceding the taxable | ||||||
7 | year.
| ||||||
8 | "Income" has the same meaning as provided in Section 3.07 | ||||||
9 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
10 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
11 | assessment year 2001, "income" does not
include veteran's | ||||||
12 | benefits.
| ||||||
13 | "Internal Revenue Code of 1986" means the United States | ||||||
14 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
15 | relating to federal income taxes in effect
for the year | ||||||
16 | preceding the taxable year.
| ||||||
17 | "Life care facility that qualifies as a cooperative" means | ||||||
18 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
19 | Act.
| ||||||
20 | "Residence" means the principal dwelling place and | ||||||
21 | appurtenant structures
used for residential purposes in this | ||||||
22 | State occupied on January 1 of the
taxable year by a household | ||||||
23 | and so much of the surrounding land, constituting
the parcel | ||||||
24 | upon which the dwelling place is situated, as is used for
| ||||||
25 | residential purposes. If the Chief County Assessment Officer | ||||||
26 | has established a
specific legal description for a portion of | ||||||
27 | property constituting the
residence, then that portion of | ||||||
28 | property shall be deemed the residence for the
purposes of this | ||||||
29 | Section.
| ||||||
30 | "Taxable year" means the calendar year during which ad | ||||||
31 | valorem property taxes
payable in the next succeeding year are | ||||||
32 | levied.
| ||||||
33 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
34 | assessment freeze
homestead exemption is granted for real | ||||||
35 | property that is improved with a
permanent structure that is | ||||||
36 | occupied as a residence by an applicant who (i) is
65 years of |
| |||||||
| |||||||
1 | age or older during the taxable year, (ii) has a household | ||||||
2 | income
of $35,000 or less prior to taxable year 1999 or $40,000 | ||||||
3 | or less in taxable
year 1999 and thereafter, (iii) is liable | ||||||
4 | for paying real property taxes on
the
property, and (iv) is an | ||||||
5 | owner of record of the property or has a legal or
equitable | ||||||
6 | interest in the property as evidenced by a written instrument. | ||||||
7 | This
homestead exemption shall also apply to a leasehold | ||||||
8 | interest in a parcel of
property improved with a permanent | ||||||
9 | structure that is a single family residence
that is occupied as | ||||||
10 | a residence by a person who (i) is 65 years of age or older
| ||||||
11 | during the taxable year, (ii) has a household income of $35,000 | ||||||
12 | or less prior
to taxable year 1999 or $40,000 or less in | ||||||
13 | taxable year 1999 and thereafter,
(iii)
has a legal or | ||||||
14 | equitable ownership interest in the property as lessee, and | ||||||
15 | (iv)
is liable for the payment of real property taxes on that | ||||||
16 | property.
| ||||||
17 | The amount of this exemption shall be the equalized | ||||||
18 | assessed value of the
residence in the taxable year for which | ||||||
19 | application is made minus the base
amount.
| ||||||
20 | When the applicant is a surviving spouse of an applicant | ||||||
21 | for a prior year for
the same residence for which an exemption | ||||||
22 | under this Section has been granted,
the base year and base | ||||||
23 | amount for that residence are the same as for the
applicant for | ||||||
24 | the prior year.
| ||||||
25 | Each year at the time the assessment books are certified to | ||||||
26 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
27 | give to the County Clerk a list
of the assessed values of | ||||||
28 | improvements on each parcel qualifying for this
exemption that | ||||||
29 | were added after the base year for this parcel and that
| ||||||
30 | increased the assessed value of the property.
| ||||||
31 | In the case of land improved with an apartment building | ||||||
32 | owned and operated as
a cooperative or a building that is a | ||||||
33 | life care facility that qualifies as a
cooperative, the maximum | ||||||
34 | reduction from the equalized assessed value of the
property is | ||||||
35 | limited to the sum of the reductions calculated for each unit
| ||||||
36 | occupied as a residence by a person or persons 65 years of age |
| |||||||
| |||||||
1 | or older with a
household income of $35,000 or less prior to | ||||||
2 | taxable year 1999 or $40,000 or
less in taxable year 1999 and | ||||||
3 | thereafter who is liable, by contract with the
owner
or owners | ||||||
4 | of record, for paying real property taxes on the property and | ||||||
5 | who is
an owner of record of a legal or equitable interest in | ||||||
6 | the cooperative
apartment building, other than a leasehold | ||||||
7 | interest. In the instance of a
cooperative where a homestead | ||||||
8 | exemption has been granted under this Section,
the cooperative | ||||||
9 | association or its management firm shall credit the savings
| ||||||
10 | resulting from that exemption only to the apportioned tax | ||||||
11 | liability of the
owner who qualified for the exemption. Any | ||||||
12 | person who willfully refuses to
credit that savings to an owner | ||||||
13 | who qualifies for the exemption is guilty of a
Class B | ||||||
14 | misdemeanor.
| ||||||
15 | When a homestead exemption has been granted under this | ||||||
16 | Section and an
applicant then becomes a resident of a facility | ||||||
17 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
18 | be granted in subsequent years so long as the
residence (i) | ||||||
19 | continues to be occupied by the qualified applicant's spouse or
| ||||||
20 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
21 | applicant for the
homestead exemption.
| ||||||
22 | Beginning January 1, 1997, when an individual dies who | ||||||
23 | would have qualified
for an exemption under this Section, and | ||||||
24 | the surviving spouse does not
independently qualify for this | ||||||
25 | exemption because of age, the exemption under
this Section | ||||||
26 | shall be granted to the surviving spouse for the taxable year
| ||||||
27 | preceding and the taxable
year of the death, provided that, | ||||||
28 | except for age, the surviving spouse meets
all
other | ||||||
29 | qualifications for the granting of this exemption for those | ||||||
30 | years.
| ||||||
31 | When married persons maintain separate residences, the | ||||||
32 | exemption provided for
in this Section may be claimed by only | ||||||
33 | one of such persons and for only one
residence.
| ||||||
34 | For taxable year 1994 only, in counties having less than | ||||||
35 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
36 | submit an application by
February 15, 1995 to the Chief County |
| |||||||
| |||||||
1 | Assessment Officer
of the county in which the property is | ||||||
2 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
3 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
4 | the exemption, a person may submit an application to the Chief | ||||||
5 | County
Assessment Officer of the county in which the property | ||||||
6 | is located during such
period as may be specified by the Chief | ||||||
7 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
8 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
9 | give notice of the application period by mail or by | ||||||
10 | publication. In
counties having less than 3,000,000 | ||||||
11 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
12 | to receive the exemption, a person shall submit an
application | ||||||
13 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
14 | Officer of the county in which the property is located. A | ||||||
15 | county may, by
ordinance, establish a date for submission of | ||||||
16 | applications that is
different than
July 1.
The applicant shall | ||||||
17 | submit with the
application an affidavit of the applicant's | ||||||
18 | total household income, age,
marital status (and if married the | ||||||
19 | name and address of the applicant's spouse,
if known), and | ||||||
20 | principal dwelling place of members of the household on January
| ||||||
21 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
22 | a method for
verifying the accuracy of affidavits filed by | ||||||
23 | applicants under this Section.
The applications shall be | ||||||
24 | clearly marked as applications for the Senior
Citizens | ||||||
25 | Assessment Freeze Homestead Exemption.
| ||||||
26 | Notwithstanding any other provision to the contrary, in | ||||||
27 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
28 | applicant fails
to file the application required by this | ||||||
29 | Section in a timely manner and this
failure to file is due to a | ||||||
30 | mental or physical condition sufficiently severe so
as to | ||||||
31 | render the applicant incapable of filing the application in a | ||||||
32 | timely
manner, the Chief County Assessment Officer may extend | ||||||
33 | the filing deadline for
a period of 30 days after the applicant | ||||||
34 | regains the capability to file the
application, but in no case | ||||||
35 | may the filing deadline be extended beyond 3
months of the | ||||||
36 | original filing deadline. In order to receive the extension
|
| |||||||
| |||||||
1 | provided in this paragraph, the applicant shall provide the | ||||||
2 | Chief County
Assessment Officer with a signed statement from | ||||||
3 | the applicant's physician
stating the nature and extent of the | ||||||
4 | condition, that, in the
physician's opinion, the condition was | ||||||
5 | so severe that it rendered the applicant
incapable of filing | ||||||
6 | the application in a timely manner, and the date on which
the | ||||||
7 | applicant regained the capability to file the application.
| ||||||
8 | Beginning January 1, 1998, notwithstanding any other | ||||||
9 | provision to the
contrary, in counties having fewer than | ||||||
10 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
11 | application required by this Section in a timely manner and
| ||||||
12 | this failure to file is due to a mental or physical condition | ||||||
13 | sufficiently
severe so as to render the applicant incapable of | ||||||
14 | filing the application in a
timely manner, the Chief County | ||||||
15 | Assessment Officer may extend the filing
deadline for a period | ||||||
16 | of 3 months. In order to receive the extension provided
in this | ||||||
17 | paragraph, the applicant shall provide the Chief County | ||||||
18 | Assessment
Officer with a signed statement from the applicant's | ||||||
19 | physician stating the
nature and extent of the condition, and | ||||||
20 | that, in the physician's opinion, the
condition was so severe | ||||||
21 | that it rendered the applicant incapable of filing the
| ||||||
22 | application in a timely manner.
| ||||||
23 | In counties having less than 3,000,000 inhabitants, if an | ||||||
24 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
25 | denial occurred due to an
error on the part of an assessment
| ||||||
26 | official, or his or her agent or employee, then beginning in | ||||||
27 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
28 | determining the amount of the exemption,
shall be 1993 rather | ||||||
29 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
30 | exemption shall also include an amount equal to (i) the amount | ||||||
31 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
32 | as a result of using
1994, rather than 1993, as the base year, | ||||||
33 | (ii) the amount of any exemption
denied to the applicant in | ||||||
34 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
35 | as the base year, and (iii) the amount of the exemption | ||||||
36 | erroneously
denied for taxable year 1994.
|
| |||||||
| |||||||
1 | For purposes of this Section, a person who will be 65 years | ||||||
2 | of age during the
current taxable year shall be eligible to | ||||||
3 | apply for the homestead exemption
during that taxable year. | ||||||
4 | Application shall be made during the application
period in | ||||||
5 | effect for the county of his or her residence.
| ||||||
6 | The Chief County Assessment Officer may determine the | ||||||
7 | eligibility of a life
care facility that qualifies as a | ||||||
8 | cooperative to receive the benefits
provided by this Section by | ||||||
9 | use of an affidavit, application, visual
inspection, | ||||||
10 | questionnaire, or other reasonable method in order to insure | ||||||
11 | that
the tax savings resulting from the exemption are credited | ||||||
12 | by the management
firm to the apportioned tax liability of each | ||||||
13 | qualifying resident. The Chief
County Assessment Officer may | ||||||
14 | request reasonable proof that the management firm
has so | ||||||
15 | credited that exemption.
| ||||||
16 | Except as provided in this Section, all information | ||||||
17 | received by the chief
county assessment officer or the | ||||||
18 | Department from applications filed under this
Section, or from | ||||||
19 | any investigation conducted under the provisions of this
| ||||||
20 | Section, shall be confidential, except for official purposes or
| ||||||
21 | pursuant to official procedures for collection of any State or | ||||||
22 | local tax or
enforcement of any civil or criminal penalty or | ||||||
23 | sanction imposed by this Act or
by any statute or ordinance | ||||||
24 | imposing a State or local tax. Any person who
divulges any such | ||||||
25 | information in any manner, except in accordance with a proper
| ||||||
26 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
27 | Nothing contained in this Section shall prevent the | ||||||
28 | Director or chief county
assessment officer from publishing or | ||||||
29 | making available reasonable statistics
concerning the | ||||||
30 | operation of the exemption contained in this Section in which
| ||||||
31 | the contents of claims are grouped into aggregates in such a | ||||||
32 | way that
information contained in any individual claim shall | ||||||
33 | not be disclosed.
| ||||||
34 | (d) Each Chief County Assessment Officer shall annually | ||||||
35 | publish a notice
of availability of the exemption provided | ||||||
36 | under this Section. The notice
shall be published at least 60 |
| |||||||
| |||||||
1 | days but no more than 75 days prior to the date
on which the | ||||||
2 | application must be submitted to the Chief County Assessment
| ||||||
3 | Officer of the county in which the property is located. The | ||||||
4 | notice shall
appear in a newspaper of general circulation in | ||||||
5 | the county.
| ||||||
6 | (Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523, | ||||||
7 | eff.
11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98; | ||||||
8 | 90-655, eff. 7-30-98;
91-45, eff. 6-30-99; 91-56, eff. 6-30-99; | ||||||
9 | 91-819, eff. 6-13-00.)
| ||||||
10 | (35 ILCS 200/15-173 new)
| ||||||
11 | Sec. 15-173. Senior Citizens Tax Freeze Homestead | ||||||
12 | Exemption.
| ||||||
13 | (a) This Section may be cited as the Senior Citizens Tax
| ||||||
14 | Freeze Homestead Exemption.
| ||||||
15 | (b) As used in this Section:
| ||||||
16 | "Applicant" means an individual who has filed an | ||||||
17 | application under this
Section.
| ||||||
18 | "Base amount" means the base year property tax bill for the | ||||||
19 | residence
plus any increase in the property tax bill due to any | ||||||
20 | added improvements that
increased the assessed value of the | ||||||
21 | residence after the base year.
| ||||||
22 | "Base year" means the taxable year prior to the taxable | ||||||
23 | year for which the
applicant first qualifies and applies for | ||||||
24 | the exemption under this Section or
Section 15-172, whichever | ||||||
25 | is earlier, provided that in the
prior taxable year the | ||||||
26 | property was improved with a permanent structure that
was | ||||||
27 | occupied as a residence by the applicant who was liable for | ||||||
28 | paying real
property taxes on the property and who was either | ||||||
29 | (i) an owner of record of the
property or had legal or | ||||||
30 | equitable interest in the property as evidenced by a
written | ||||||
31 | instrument or (ii) had a legal or equitable interest as a | ||||||
32 | lessee in the
parcel of property that was single family | ||||||
33 | residence.
If in any subsequent taxable year for which the | ||||||
34 | applicant applies and
qualifies for the exemption the property | ||||||
35 | tax bill for the residence would be
less than the property tax |
| |||||||
| |||||||
1 | bill in the existing base year
(provided that the reduced | ||||||
2 | property tax bill is not
based
on an
assessed value that | ||||||
3 | results from a temporary irregularity in the property that
| ||||||
4 | reduces the
assessed value for one or more taxable years), then | ||||||
5 | that
subsequent taxable year shall become the base year until a | ||||||
6 | new base year is
established under the terms of this paragraph.
| ||||||
7 | "Chief County Assessment Officer" means the County | ||||||
8 | Assessor or Supervisor of
Assessments of the county in which | ||||||
9 | the property is located.
| ||||||
10 | "Equalized assessed value" means the assessed value as | ||||||
11 | equalized by the
Illinois Department of Revenue.
| ||||||
12 | "Household" means the applicant, the spouse of the | ||||||
13 | applicant, and all persons
using the residence of the applicant | ||||||
14 | as their principal place of residence.
| ||||||
15 | "Life care facility that qualifies as a cooperative" means | ||||||
16 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
17 | Act.
| ||||||
18 | "Residence" means the principal dwelling place and | ||||||
19 | appurtenant structures
used for residential purposes in this | ||||||
20 | State occupied on January 1 of the
taxable year by a household | ||||||
21 | and so much of the surrounding land, constituting
the parcel | ||||||
22 | upon which the dwelling place is situated, as is used for
| ||||||
23 | residential purposes. If the Chief County Assessment Officer | ||||||
24 | has established a
specific legal description for a portion of | ||||||
25 | property constituting the
residence, then that portion of | ||||||
26 | property shall be deemed the residence for the
purposes of this | ||||||
27 | Section.
| ||||||
28 | "Taxable year" means the calendar year during which ad | ||||||
29 | valorem property taxes
payable in the next succeeding year are | ||||||
30 | levied.
| ||||||
31 | (c) Beginning in taxable year 2004, a senior citizens tax | ||||||
32 | freeze
homestead exemption is granted for real property that is | ||||||
33 | improved with a
permanent structure that is occupied as a | ||||||
34 | residence by an applicant who (i) is
65 years of age or older | ||||||
35 | during the taxable year, (ii) has lived in the residence for at | ||||||
36 | least 20 years on January 1 of the taxable year for which the |
| |||||||
| |||||||
1 | exemption applies, (iii) is liable for paying
real property | ||||||
2 | taxes on
the
property, and (iv) is an owner of record of the | ||||||
3 | property or has a legal or
equitable interest in the property | ||||||
4 | as evidenced by a written instrument. This
homestead exemption | ||||||
5 | shall also apply to a leasehold interest in a parcel of
| ||||||
6 | property improved with a permanent structure that is a single | ||||||
7 | family residence
that is occupied as a residence by a person | ||||||
8 | who (i) is 65 years of age or older
during the taxable year, | ||||||
9 | (ii) has lived in the residence for at least 20 years on | ||||||
10 | January 1 of the taxable year for which the exemption applies, | ||||||
11 | (iii)
has a legal or equitable ownership interest in the | ||||||
12 | property as lessee, and
(iv)
is liable for the payment of real | ||||||
13 | property taxes on that property.
| ||||||
14 | The amount of this exemption shall be what the property tax | ||||||
15 | bill for the
residence would be in the taxable year for which | ||||||
16 | application is made minus the
base
amount.
| ||||||
17 | When the applicant is a surviving spouse of an applicant | ||||||
18 | for a prior year for
the same residence for which an exemption | ||||||
19 | under this Section has been granted,
the base year and base | ||||||
20 | amount for that residence are the same as for the
applicant for | ||||||
21 | the prior year.
| ||||||
22 | Each year at the time the assessment books are certified to | ||||||
23 | the County Clerk,
the Board of Review shall give to the County | ||||||
24 | Clerk a list
of the assessed values of improvements on each | ||||||
25 | parcel qualifying for this
exemption that were added after the | ||||||
26 | base year for this parcel and that
increased the assessed value | ||||||
27 | of the property.
| ||||||
28 | In the case of land improved with an apartment building | ||||||
29 | owned and operated as
a cooperative or a building that is a | ||||||
30 | life care facility that qualifies as a
cooperative, the maximum | ||||||
31 | reduction in the property tax bill for the
property is limited | ||||||
32 | to the sum of the reductions calculated for each unit
occupied | ||||||
33 | as a residence by a person or persons 65 years of age or older
| ||||||
34 | who is liable, by contract with the
owner
or owners of record, | ||||||
35 | for paying real property taxes on the property and who is
an | ||||||
36 | owner of record of a legal or equitable interest in the |
| |||||||
| |||||||
1 | cooperative
apartment building, other than a leasehold | ||||||
2 | interest. In the instance of a
cooperative where a homestead | ||||||
3 | exemption has been granted under this Section,
the cooperative | ||||||
4 | association or its management firm shall credit the savings
| ||||||
5 | resulting from that exemption only to the apportioned tax | ||||||
6 | liability of the
owner who qualified for the exemption. Any | ||||||
7 | person who willfully refuses to
credit that savings to an owner | ||||||
8 | who qualifies for the exemption is guilty of a
Class B | ||||||
9 | misdemeanor.
| ||||||
10 | When a homestead exemption has been granted under this | ||||||
11 | Section and an
applicant then becomes a resident of a facility | ||||||
12 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
13 | be granted in subsequent years so long as the
residence (i) | ||||||
14 | continues to be occupied by the qualified applicant's spouse or
| ||||||
15 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
16 | applicant for the
homestead exemption.
| ||||||
17 | When an individual dies who would have qualified
for an | ||||||
18 | exemption under this Section, and the surviving spouse does not
| ||||||
19 | independently qualify for this exemption because of age, the | ||||||
20 | exemption under
this Section shall be granted to the surviving | ||||||
21 | spouse for the taxable year
preceding and the taxable
year of | ||||||
22 | the death, provided that, except for age, the surviving spouse | ||||||
23 | meets
all qualifications for the granting of this exemption for | ||||||
24 | those years.
| ||||||
25 | When married persons maintain separate residences, the | ||||||
26 | exemption provided for
in this Section may be claimed by only | ||||||
27 | one of such persons and for only one
residence.
| ||||||
28 | In counties having 3,000,000
or more inhabitants, to
| ||||||
29 | receive the exemption, a person may submit an application to | ||||||
30 | the Chief County
Assessment Officer of the county in which the | ||||||
31 | property is located during such
period as may be specified by | ||||||
32 | the Chief County Assessment Officer. The Chief
County | ||||||
33 | Assessment Officer in counties of 3,000,000 or more inhabitants | ||||||
34 | shall
annually give notice of the application period by mail or | ||||||
35 | by publication. In
counties having less than 3,000,000 | ||||||
36 | inhabitants, to receive the exemption, a
person shall submit an
|
| |||||||
| |||||||
1 | application by July 1 of each taxable year to the Chief County | ||||||
2 | Assessment
Officer of the county in which the property is | ||||||
3 | located. A county may, by
ordinance, establish a date for | ||||||
4 | submission of applications that is
different than
July 1.
The | ||||||
5 | applicant shall submit with the
application an affidavit of the | ||||||
6 | applicant's age,
marital status (and if married the name and | ||||||
7 | address of the applicant's spouse,
if known), and principal | ||||||
8 | dwelling place of members of the household on January
1 of the | ||||||
9 | taxable year. The Department shall establish, by rule, a method | ||||||
10 | for
verifying the accuracy of affidavits filed by applicants | ||||||
11 | under this Section.
The applications shall be clearly marked as | ||||||
12 | applications for the Senior
Citizens Tax Freeze Homestead | ||||||
13 | Exemption.
| ||||||
14 | Notwithstanding any other provision to the
contrary, in | ||||||
15 | counties having fewer than 3,000,000 inhabitants, if an | ||||||
16 | applicant
fails to file the application required by this | ||||||
17 | Section in a timely manner and
this failure to file is due to a | ||||||
18 | mental or physical condition sufficiently
severe so as to | ||||||
19 | render the applicant incapable of filing the application in a
| ||||||
20 | timely manner, the Chief County Assessment Officer may extend | ||||||
21 | the filing
deadline for a period of 3 months. In order to | ||||||
22 | receive the extension provided
in this paragraph, the applicant | ||||||
23 | shall provide the Chief County Assessment
Officer with a signed | ||||||
24 | statement from the applicant's physician stating the
nature and | ||||||
25 | extent of the condition, and that, in the physician's opinion, | ||||||
26 | the
condition was so severe that it rendered the applicant | ||||||
27 | incapable of filing the
application in a timely manner.
| ||||||
28 | For purposes of this Section, a person who will be 65 years | ||||||
29 | of age during the
current taxable year shall be eligible to | ||||||
30 | apply for the homestead exemption
under this Section during | ||||||
31 | that taxable year. Application shall be made during
the | ||||||
32 | application
period in effect for the county of his or her | ||||||
33 | residence.
| ||||||
34 | The Chief County Assessment Officer may determine the | ||||||
35 | eligibility of a life
care facility that qualifies as a | ||||||
36 | cooperative to receive the benefits
provided by this Section by |
| |||||||
| |||||||
1 | use of an affidavit, application, visual
inspection, | ||||||
2 | questionnaire, or other reasonable method in order to insure | ||||||
3 | that
the tax savings resulting from the exemption are credited | ||||||
4 | by the management
firm to the apportioned tax liability of each | ||||||
5 | qualifying resident. The Chief
County Assessment Officer may | ||||||
6 | request reasonable proof that the management firm
has so | ||||||
7 | credited that exemption.
| ||||||
8 | Except as provided in this Section, all information | ||||||
9 | received by the chief
county assessment officer or the | ||||||
10 | Department from applications filed under this
Section, or from | ||||||
11 | any investigation conducted under the provisions of this
| ||||||
12 | Section, shall be confidential, except for official purposes or
| ||||||
13 | pursuant to official procedures for collection of any State or | ||||||
14 | local tax or
enforcement of any civil or criminal penalty or | ||||||
15 | sanction imposed by this Act or
by any statute or ordinance | ||||||
16 | imposing a State or local tax. Any person who
divulges any such | ||||||
17 | information in any manner, except in accordance with a proper
| ||||||
18 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
19 | Nothing contained in this Section shall prevent the | ||||||
20 | Director or chief county
assessment officer from publishing or | ||||||
21 | making available reasonable statistics
concerning the | ||||||
22 | operation of the exemption contained in this Section in which
| ||||||
23 | the contents of claims are grouped into aggregates in such a | ||||||
24 | way that
information contained in any individual claim shall | ||||||
25 | not be disclosed.
| ||||||
26 | (d) Each Chief County Assessment Officer shall annually | ||||||
27 | publish a notice
of availability of the exemption provided | ||||||
28 | under this Section. The notice
shall be published at least 60 | ||||||
29 | days but no more than 75 days prior to the date
on which the | ||||||
30 | application must be submitted to the Chief County Assessment
| ||||||
31 | Officer of the county in which the property is located. The | ||||||
32 | notice shall
appear in a newspaper of general circulation in | ||||||
33 | the county.
| ||||||
34 | (e) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
35 | Act, no
reimbursement by the State is required for the | ||||||
36 | implementation of any mandate
created by
this Section.
|
| |||||||
| |||||||
1 | (35 ILCS 200/20-178)
| ||||||
2 | Sec. 20-178. Certificate of error; refund; interest. When | ||||||
3 | the county
collector
makes any refunds
due on certificates of | ||||||
4 | error issued under Sections 14-15 through 14-25
that have been | ||||||
5 | either
certified or adjudicated, the county collector shall pay | ||||||
6 | the taxpayer interest
on the amount of the refund
at the rate | ||||||
7 | of 0.5% per month.
| ||||||
8 | No interest shall be due under this Section for any time | ||||||
9 | prior to 60 days
after
the effective date of
this amendatory | ||||||
10 | Act of the 91st General Assembly. For certificates of error
| ||||||
11 | issued prior to
the
effective date of this amendatory
Act of | ||||||
12 | the 91st General Assembly, the county collector shall
pay the | ||||||
13 | taxpayer interest from 60 days after the effective date of this
| ||||||
14 | amendatory Act of the 91st General Assembly
until the date the | ||||||
15 | refund is
paid. For certificates of error issued on or after | ||||||
16 | the effective date of this
amendatory Act of the 91st General | ||||||
17 | Assembly,
interest shall be paid from 60
days after the | ||||||
18 | certificate of error is issued by the chief county assessment
| ||||||
19 | officer to the
date the refund is made.
To cover the cost of | ||||||
20 | interest, the county collector shall proportionately
reduce | ||||||
21 | the distribution of
taxes collected for each taxing district in | ||||||
22 | which the property is situated.
| ||||||
23 | This Section shall not apply to any certificate of error | ||||||
24 | granting a homestead
exemption under
Section 15-170, 15-172, | ||||||
25 | 15-173, or 15-175.
| ||||||
26 | (Source: P.A. 91-393, eff. 7-30-99.)
| ||||||
27 | Section 90. The State Mandates Act is amended by adding | ||||||
28 | Section 8.28 as
follows:
| ||||||
29 | (30 ILCS 805/8.28 new)
| ||||||
30 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and | ||||||
31 | 8 of this
Act, no reimbursement by the State is required for | ||||||
32 | the implementation of
any mandate created by the Senior | ||||||
33 | Citizens Tax Freeze Homestead Exemption under
Section 15-173 of |
| |||||||
| |||||||
1 | the Property Tax Code.
| ||||||
2 | Section 99. Effective date. This Act takes effect upon | ||||||
3 | becoming law. |