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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||
4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||||
5 | Sections 14-20,
15-10, and
15-172 as follows:
| ||||||||||||||||||||||||||||||
6 | (35 ILCS 200/14-20)
| ||||||||||||||||||||||||||||||
7 | Sec. 14-20. Certificate of error; counties of less than | ||||||||||||||||||||||||||||||
8 | 3,000,000. In any
county with less than 3,000,000 inhabitants, | ||||||||||||||||||||||||||||||
9 | if, at any time before judgment or
order of sale is entered in | ||||||||||||||||||||||||||||||
10 | any proceeding to collect or to enjoin the
collection of taxes | ||||||||||||||||||||||||||||||
11 | based upon any assessment of any property, the chief county
| ||||||||||||||||||||||||||||||
12 | assessment officer discovers an error or mistake in the | ||||||||||||||||||||||||||||||
13 | assessment (other than
errors of judgment as to the valuation | ||||||||||||||||||||||||||||||
14 | of the property), he or she shall issue
to the person | ||||||||||||||||||||||||||||||
15 | erroneously assessed a certificate setting forth the nature of
| ||||||||||||||||||||||||||||||
16 | the error and the cause or causes of the error.
In any county | ||||||||||||||||||||||||||||||
17 | with less than 3,000,000 inhabitants, if an owner fails to
file
| ||||||||||||||||||||||||||||||
18 | an application for the Senior Citizens and Disabled Persons | ||||||||||||||||||||||||||||||
19 | Assessment
Freeze Homestead Exemption
provided in Section | ||||||||||||||||||||||||||||||
20 | 15-172 during the previous assessment year and qualifies
for | ||||||||||||||||||||||||||||||
21 | the exemption, the Chief County Assessment Officer pursuant to | ||||||||||||||||||||||||||||||
22 | this
Section,
or the Board of Review pursuant to Section 16-75, | ||||||||||||||||||||||||||||||
23 | shall issue a
certificate of error setting forth the correct | ||||||||||||||||||||||||||||||
24 | taxable valuation of the
property.
The certificate, when | ||||||||||||||||||||||||||||||
25 | properly
endorsed by the majority of the board of review, | ||||||||||||||||||||||||||||||
26 | showing their concurrence, and
not otherwise, may be used in | ||||||||||||||||||||||||||||||
27 | evidence in any court of competent jurisdiction,
and when so | ||||||||||||||||||||||||||||||
28 | introduced in evidence, shall become a part of the court record | ||||||||||||||||||||||||||||||
29 | and
shall not be removed from the files except on an order of | ||||||||||||||||||||||||||||||
30 | the court.
| ||||||||||||||||||||||||||||||
31 | (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
|
| |||||||
| |||||||
1 | (35 ILCS 200/15-10)
| ||||||
2 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
3 | All property
granted an exemption by the Department pursuant to | ||||||
4 | the requirements of
Section 15-5 and
described in the Sections | ||||||
5 | following Section 15-30 and preceding Section 16-5,
to the | ||||||
6 | extent therein limited, is exempt from taxation.
In order to | ||||||
7 | maintain that exempt status, the titleholder or the owner of | ||||||
8 | the
beneficial interest of any property
that
is exempt must | ||||||
9 | file with the chief county assessment
officer, on or before | ||||||
10 | January 31 of each year (May 31 in the case of property
| ||||||
11 | exempted by Section 15-170), an affidavit stating whether there | ||||||
12 | has been any
change in the ownership or use of the property or | ||||||
13 | the status of the
owner-resident, or that a disabled veteran | ||||||
14 | who qualifies under Section 15-165
owned and used the property | ||||||
15 | as of January 1 of that year.
The nature of any
change shall be | ||||||
16 | stated in the affidavit. Failure to file an affidavit shall,
in | ||||||
17 | the discretion of the assessment officer, constitute cause to | ||||||
18 | terminate the
exemption of that property, notwithstanding any | ||||||
19 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
20 | parcels within a county may file a single
annual affidavit in | ||||||
21 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
22 | upon request, shall furnish an affidavit form to the owners, in | ||||||
23 | which
the owner may state whether there has been any change in | ||||||
24 | the ownership or use
of the property or status of the owner or | ||||||
25 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
26 | exempt parcels shall list all the properties
giving the same | ||||||
27 | information for each parcel as required of owners who file
| ||||||
28 | individual affidavits.
| ||||||
29 | However, titleholders or owners of the beneficial interest | ||||||
30 | in any property
exempted under any of the following provisions | ||||||
31 | are not required to
submit an annual filing under this Section:
| ||||||
32 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
33 | than 3,000,000
inhabitants and owned by a not-for-profit
| ||||||
34 | organization.
| ||||||
35 | (2) Section 15-40.
| ||||||
36 | (3) Section 15-50 (United States property).
|
| |||||||
| |||||||
1 | If there is a change in use or ownership, however, notice | ||||||
2 | must be filed
pursuant to Section 15-20.
| ||||||
3 | An application for homestead exemptions shall be filed as | ||||||
4 | provided in
Section 15-170 (senior citizens homestead | ||||||
5 | exemption), Section 15-172 (senior
citizens and disabled | ||||||
6 | persons assessment freeze homestead exemption), and
Section | ||||||
7 | 15-175 (general
homestead exemption), respectively.
| ||||||
8 | (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)
| ||||||
9 | (35 ILCS 200/15-172)
| ||||||
10 | Sec. 15-172. Senior Citizens and Disabled Persons | ||||||
11 | Assessment Freeze
Homestead Exemption.
| ||||||
12 | (a) This Section may be cited as the Senior Citizens and | ||||||
13 | Disabled
Persons
Assessment
Freeze Homestead Exemption.
| ||||||
14 | (b) As used in this Section:
| ||||||
15 | "Applicant" means an individual who has filed an | ||||||
16 | application under this
Section.
| ||||||
17 | "Base amount" means the base year equalized assessed value | ||||||
18 | of the residence
plus the first year's equalized assessed value | ||||||
19 | of any added improvements which
increased the assessed value of | ||||||
20 | the residence after the base year.
| ||||||
21 | "Base year" means the taxable year prior to the taxable | ||||||
22 | year for which the
applicant first qualifies and applies for | ||||||
23 | the exemption provided that in the
prior taxable year the | ||||||
24 | property was improved with a permanent structure that
was | ||||||
25 | occupied as a residence by the applicant who was liable for | ||||||
26 | paying real
property taxes on the property and who was either | ||||||
27 | (i) an owner of record of the
property or had legal or | ||||||
28 | equitable interest in the property as evidenced by a
written | ||||||
29 | instrument or (ii) had a legal or equitable interest as a | ||||||
30 | lessee in the
parcel of property that was single family | ||||||
31 | residence.
If in any subsequent taxable year for which the | ||||||
32 | applicant applies and
qualifies for the exemption the equalized | ||||||
33 | assessed value of the residence is
less than the equalized | ||||||
34 | assessed value in the existing base year
(provided that such | ||||||
35 | equalized assessed value is not
based
on an
assessed value that |
| |||||||
| |||||||
1 | results from a temporary irregularity in the property that
| ||||||
2 | reduces the
assessed value for one or more taxable years), then | ||||||
3 | that
subsequent taxable year shall become the base year until a | ||||||
4 | new base year is
established under the terms of this paragraph. | ||||||
5 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
6 | shall review (i) all taxable years for which
the
applicant | ||||||
7 | applied and qualified for the exemption and (ii) the existing | ||||||
8 | base
year.
The assessment officer shall select as the new base | ||||||
9 | year the year with the
lowest equalized assessed value.
An | ||||||
10 | equalized assessed value that is based on an assessed value | ||||||
11 | that results
from a
temporary irregularity in the property that | ||||||
12 | reduces the assessed value for one
or more
taxable years shall | ||||||
13 | not be considered the lowest equalized assessed value.
The | ||||||
14 | selected year shall be the base year for
taxable year 1999 and | ||||||
15 | thereafter until a new base year is established under the
terms | ||||||
16 | of this paragraph.
| ||||||
17 | "Chief County Assessment Officer" means the County | ||||||
18 | Assessor or Supervisor of
Assessments of the county in which | ||||||
19 | the property is located.
| ||||||
20 | "Disabled person" means a person unable to
engage in any | ||||||
21 | substantial gainful activity by reason of a medically
| ||||||
22 | determinable physical
or mental impairment that (i) can be | ||||||
23 | expected to result in death or (ii) has
lasted or can be
| ||||||
24 | expected to last for a continuous period of not less than 12 | ||||||
25 | months. Disabled
persons
applying for the exemption under this | ||||||
26 | Section must submit proof of the
disability in the
manner | ||||||
27 | prescribed by the chief county assessment officer. Proof that | ||||||
28 | an
applicant is
eligible to receive disability benefits under | ||||||
29 | the federal Social Security Act
constitutes
proof of disability | ||||||
30 | for purposes of this Section. Issuance of an Illinois
Disabled | ||||||
31 | Person
Identification Card to the applicant stating that the | ||||||
32 | possessor is under a
Class 2 disability,
as defined in Section | ||||||
33 | 4A of the Illinois Identification Card Act, constitutes
proof | ||||||
34 | that the
person is a disabled person for purposes of this | ||||||
35 | Section. A disabled person
not covered
under the federal Social | ||||||
36 | Security Act and not presenting a Disabled Person
|
| |||||||
| |||||||
1 | Identification
Card stating that the claimant is under a Class | ||||||
2 | 2 disability shall be examined
by a
physician designated by the | ||||||
3 | chief county assessment officer, and the status as
a disabled
| ||||||
4 | person shall be determined using the standards of the Social | ||||||
5 | Security
Administration. The
applicant shall pay the costs of | ||||||
6 | any required examination.
| ||||||
7 | "Equalized assessed value" means the assessed value as | ||||||
8 | equalized by the
Illinois Department of Revenue.
| ||||||
9 | "Household" means the applicant, the spouse of the | ||||||
10 | applicant, and all persons
using the residence of the applicant | ||||||
11 | as their principal place of residence.
| ||||||
12 | "Household income" means the combined income of the members | ||||||
13 | of a household
for the calendar year preceding the taxable | ||||||
14 | year.
| ||||||
15 | "Income" has the same meaning as provided in Section 3.07 | ||||||
16 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
17 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
18 | assessment year 2001, "income" does not
include veteran's | ||||||
19 | 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 (1) taxable year 1994, for
a senior | ||||||
5 | citizens
and (2) taxable year 2005, for disabled persons, an | ||||||
6 | assessment freeze
homestead exemption is granted for real | ||||||
7 | property that is improved with a
permanent structure that is | ||||||
8 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
9 | age or older , or disabled, during the taxable year, (ii) has a
| ||||||
10 | household income
of $35,000 or less prior to taxable year 1999 | ||||||
11 | or $40,000 or less in taxable
year 1999 and thereafter, (iii) | ||||||
12 | is liable for paying real property taxes on
the
property, and | ||||||
13 | (iv) is an owner of record of the property or has a legal or
| ||||||
14 | equitable interest in the property as evidenced by a written | ||||||
15 | instrument. This
homestead exemption shall also apply to a | ||||||
16 | leasehold interest in a parcel of
property improved with a | ||||||
17 | permanent structure that is a single family residence
that is | ||||||
18 | occupied as a residence by a person who (i) is 65 years of age | ||||||
19 | or
older , or disabled, during the taxable year, (ii) has a | ||||||
20 | household income of
$35,000 or less prior
to taxable year 1999 | ||||||
21 | or $40,000 or less in taxable year 1999 and thereafter,
(iii)
| ||||||
22 | has a legal or equitable ownership interest in the property as | ||||||
23 | lessee, and (iv)
is liable for the payment of real property | ||||||
24 | taxes on that property.
| ||||||
25 | The amount of this exemption shall be the equalized | ||||||
26 | assessed value of the
residence in the taxable year for which | ||||||
27 | application is made minus the base
amount.
| ||||||
28 | When the applicant is a surviving spouse of an applicant | ||||||
29 | for a prior year for
the same residence for which an exemption | ||||||
30 | under this Section has been granted,
the base year and base | ||||||
31 | amount for that residence are the same as for the
applicant for | ||||||
32 | the prior year.
| ||||||
33 | Each year at the time the assessment books are certified to | ||||||
34 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
35 | give to the County Clerk a list
of the assessed values of | ||||||
36 | improvements on each parcel qualifying for this
exemption that |
| |||||||
| |||||||
1 | were added after the base year for this parcel and that
| ||||||
2 | increased the assessed value of the property.
| ||||||
3 | In the case of land improved with an apartment building | ||||||
4 | owned and operated as
a cooperative or a building that is a | ||||||
5 | life care facility that qualifies as a
cooperative, the maximum | ||||||
6 | reduction from the equalized assessed value of the
property is | ||||||
7 | limited to the sum of the reductions calculated for each unit
| ||||||
8 | occupied as a residence by a person or persons 65 years of age | ||||||
9 | or older , or
disabled, with a household income of $35,000 or | ||||||
10 | less prior to taxable year
1999 or $40,000 or less in taxable | ||||||
11 | year 1999 and thereafter who is liable, by
contract with the | ||||||
12 | owner
or owners of record, for paying real property taxes on | ||||||
13 | the property and who is
an owner of record of a legal or | ||||||
14 | equitable interest in the cooperative
apartment building, | ||||||
15 | other than a leasehold interest. In the instance of a
| ||||||
16 | cooperative where a homestead exemption has been granted under | ||||||
17 | this Section,
the cooperative association or its management | ||||||
18 | firm shall credit the savings
resulting from that exemption | ||||||
19 | only to the apportioned tax liability of the
owner who | ||||||
20 | qualified for the exemption. Any person who willfully refuses | ||||||
21 | to
credit that savings to an owner who qualifies for the | ||||||
22 | exemption is guilty of a
Class B misdemeanor.
| ||||||
23 | When a homestead exemption has been granted under this | ||||||
24 | Section and an
applicant then becomes a resident of a facility | ||||||
25 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
26 | be granted in subsequent years so long as the
residence (i) | ||||||
27 | continues to be occupied by the qualified applicant's spouse or
| ||||||
28 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
29 | applicant for the
homestead exemption.
| ||||||
30 | Beginning January 1, 1997 for senior citizens and January | ||||||
31 | 1, 2005 for
disabled persons , when an individual dies who would | ||||||
32 | have qualified
for an exemption under this Section, and the | ||||||
33 | surviving spouse does not
independently qualify for this | ||||||
34 | exemption because he or she meets neither
the
of age nor the | ||||||
35 | disability requirement ,
the exemption under this Section shall | ||||||
36 | be granted to the surviving spouse for
the taxable year |
| |||||||
| |||||||
1 | preceding and the taxable
year of the death, provided that, | ||||||
2 | except for meeting neither the age nor
the disability | ||||||
3 | requirement , the
surviving spouse meets
all
other | ||||||
4 | qualifications for the granting of this exemption for those | ||||||
5 | years.
| ||||||
6 | When married persons maintain separate residences, the | ||||||
7 | exemption provided for
in this Section may be claimed by only | ||||||
8 | one of such persons and for only one
residence.
| ||||||
9 | For taxable year 1994 only, in counties having less than | ||||||
10 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
11 | submit an application by
February 15, 1995 to the Chief County | ||||||
12 | Assessment Officer
of the county in which the property is | ||||||
13 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
14 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
15 | the exemption, a person may submit an application to the Chief | ||||||
16 | County
Assessment Officer of the county in which the property | ||||||
17 | is located during such
period as may be specified by the Chief | ||||||
18 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
19 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
20 | give notice of the application period by mail or by | ||||||
21 | publication. In
counties having less than 3,000,000 | ||||||
22 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
23 | to receive the exemption, a person shall submit an
application | ||||||
24 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
25 | Officer of the county in which the property is located. A | ||||||
26 | county may, by
ordinance, establish a date for submission of | ||||||
27 | applications that is
different than
July 1.
The applicant shall | ||||||
28 | submit with the
application an affidavit of the applicant's | ||||||
29 | total household income, age,
marital status (and if married the | ||||||
30 | name and address of the applicant's spouse,
if known), | ||||||
31 | disability (if applying for the exemption as a disabled | ||||||
32 | person),
and principal dwelling place of members of the | ||||||
33 | household on January
1 of the taxable year. The Department | ||||||
34 | shall establish, by rule, a method for
verifying the accuracy | ||||||
35 | of affidavits filed by applicants under this Section.
The | ||||||
36 | applications shall be clearly marked as applications for the |
| |||||||
| |||||||
1 | Senior
Citizens and Disabled Persons Assessment Freeze | ||||||
2 | Homestead Exemption.
| ||||||
3 | Notwithstanding any other provision to the contrary, in | ||||||
4 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
5 | applicant fails
to file the application required by this | ||||||
6 | Section in a timely manner and this
failure to file is due to a | ||||||
7 | mental or physical condition sufficiently severe so
as to | ||||||
8 | render the applicant incapable of filing the application in a | ||||||
9 | timely
manner, the Chief County Assessment Officer may extend | ||||||
10 | the filing deadline for
a period of 30 days after the applicant | ||||||
11 | regains the capability to file the
application, but in no case | ||||||
12 | may the filing deadline be extended beyond 3
months of the | ||||||
13 | original filing deadline. In order to receive the extension
| ||||||
14 | provided in this paragraph, the applicant shall provide the | ||||||
15 | Chief County
Assessment Officer with a signed statement from | ||||||
16 | the applicant's physician
stating the nature and extent of the | ||||||
17 | condition, that, in the
physician's opinion, the condition was | ||||||
18 | so severe that it rendered the applicant
incapable of filing | ||||||
19 | the application in a timely manner, and the date on which
the | ||||||
20 | applicant regained the capability to file the application.
| ||||||
21 | Beginning January 1, 1998, notwithstanding any other | ||||||
22 | provision to the
contrary, in counties having fewer than | ||||||
23 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
24 | application required by this Section in a timely manner and
| ||||||
25 | this failure to file is due to a mental or physical condition | ||||||
26 | sufficiently
severe so as to render the applicant incapable of | ||||||
27 | filing the application in a
timely manner, the Chief County | ||||||
28 | Assessment Officer may extend the filing
deadline for a period | ||||||
29 | of 3 months. In order to receive the extension provided
in this | ||||||
30 | paragraph, the applicant shall provide the Chief County | ||||||
31 | Assessment
Officer with a signed statement from the applicant's | ||||||
32 | physician stating the
nature and extent of the condition, and | ||||||
33 | that, in the physician's opinion, the
condition was so severe | ||||||
34 | that it rendered the applicant incapable of filing the
| ||||||
35 | application in a timely manner.
| ||||||
36 | In counties having less than 3,000,000 inhabitants, if an |
| |||||||
| |||||||
1 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
2 | denial occurred due to an
error on the part of an assessment
| ||||||
3 | official, or his or her agent or employee, then beginning in | ||||||
4 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
5 | determining the amount of the exemption,
shall be 1993 rather | ||||||
6 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
7 | exemption shall also include an amount equal to (i) the amount | ||||||
8 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
9 | as a result of using
1994, rather than 1993, as the base year, | ||||||
10 | (ii) the amount of any exemption
denied to the applicant in | ||||||
11 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
12 | as the base year, and (iii) the amount of the exemption | ||||||
13 | erroneously
denied for taxable year 1994.
| ||||||
14 | For purposes of this Section, a person who will be 65 years | ||||||
15 | of age or is
disabled during the
current taxable year shall be | ||||||
16 | eligible to apply for the homestead exemption
during that | ||||||
17 | taxable year. Application shall be made during the application
| ||||||
18 | period in effect for the county of his or her residence.
| ||||||
19 | The Chief County Assessment Officer may determine the | ||||||
20 | eligibility of a life
care facility that qualifies as a | ||||||
21 | cooperative to receive the benefits
provided by this Section by | ||||||
22 | use of an affidavit, application, visual
inspection, | ||||||
23 | questionnaire, or other reasonable method in order to insure | ||||||
24 | that
the tax savings resulting from the exemption are credited | ||||||
25 | by the management
firm to the apportioned tax liability of each | ||||||
26 | qualifying resident. The Chief
County Assessment Officer may | ||||||
27 | request reasonable proof that the management firm
has so | ||||||
28 | credited that exemption.
| ||||||
29 | Except as provided in this Section, all information | ||||||
30 | received by the chief
county assessment officer or the | ||||||
31 | Department from applications filed under this
Section, or from | ||||||
32 | any investigation conducted under the provisions of this
| ||||||
33 | Section, shall be confidential, except for official purposes or
| ||||||
34 | pursuant to official procedures for collection of any State or | ||||||
35 | local tax or
enforcement of any civil or criminal penalty or | ||||||
36 | sanction imposed by this Act or
by any statute or ordinance |
| |||||||
| |||||||
1 | imposing a State or local tax. Any person who
divulges any such | ||||||
2 | information in any manner, except in accordance with a proper
| ||||||
3 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
4 | Nothing contained in this Section shall prevent the | ||||||
5 | Director or chief county
assessment officer from publishing or | ||||||
6 | making available reasonable statistics
concerning the | ||||||
7 | operation of the exemption contained in this Section in which
| ||||||
8 | the contents of claims are grouped into aggregates in such a | ||||||
9 | way that
information contained in any individual claim shall | ||||||
10 | not be disclosed.
| ||||||
11 | (d) Each Chief County Assessment Officer shall annually | ||||||
12 | publish a notice
of availability of the exemption provided | ||||||
13 | under this Section. The notice
shall be published at least 60 | ||||||
14 | days but no more than 75 days prior to the date
on which the | ||||||
15 | application must be submitted to the Chief County Assessment
| ||||||
16 | Officer of the county in which the property is located. The | ||||||
17 | notice shall
appear in a newspaper of general circulation in | ||||||
18 | the county.
| ||||||
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. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523, | ||||||
23 | eff.
11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98; | ||||||
24 | 90-655, eff. 7-30-98;
91-45, eff. 6-30-99; 91-56, eff. 6-30-99; | ||||||
25 | 91-819, eff. 6-13-00.)
| ||||||
26 | Section 90. The State Mandates Act is amended by adding | ||||||
27 | Section 8.28 as
follows:
| ||||||
28 | (30 ILCS 805/8.28 new)
| ||||||
29 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and | ||||||
30 | 8 of this
Act, no reimbursement by the State is required for | ||||||
31 | the implementation of
any mandate created by the Senior | ||||||
32 | Citizens and Disabled Persons Assessment
Freeze
Homestead | ||||||
33 | Exemption under Section 15-172 of the Property Tax Code.
|
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1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law. |