SB2466eng 93RD GENERAL ASSEMBLY

SB2466 Engrossed LRB093 15357 SJM 40959 b

AN ACT concerning taxes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 12-30 and by adding Section 15-178 as follows:

(35 ILCS 200/12-30)

Sec. 12-30. Mailed notice of changed assessments; counties of less than 3,000,000. In every county with less than 3,000,000 inhabitants, in addition to the publication of the list of assessments in each year of a general assessment and of the list of property for which assessments have been added or changed, as provided above, a notice shall be mailed by the chief county assessment officer to each taxpayer whose assessment has been changed since the last preceding assessment, using the address as it appears on the assessor's records, except in the case of changes caused by a change in the county equalization factor by the Department or in the case of changes resulting from equalization by the supervisor of assessments under Section 9-210, during any year such change is made. The notice may, but need not be, sent by a township assessor. The notice shall include the median level of assessment in the assessment district (as determined by the most recent 3 year assessment to sales ratio study adjusted to take into account any changes in assessment levels since the data for the studies were collected), the previous year's assessed value after board of review equalization, current assessed value and, in bold type, a notice of possible eligibility for a homestead improvement exemption as provided in Sections 15-178 and Section 15-180.

The notice shall include a statement in substantially the following form:

"NOTICE TO TAXPAYER

Your property is to be assessed at the median level of assessment for your assessment district. You may check the accuracy of your assessment by dividing your assessment by the median level of assessment for your assessment district. If the resulting value is greater than the estimated fair cash value of your property, you may be over-assessed. If the resulting value is less than the estimated fair cash value of your property, you may be under-assessed. You may appeal your assessment to the Board of Review in the manner described elsewhere in this notice."

The notice shall contain a brief explanation of the relationship between the assessment and the tax bill (including an explanation of the equalization factors) and an explanation that the assessment stated for the preceding year is the assessment after equalization by the board of review in the preceding year, and shall set forth the procedures and time limits for appealing assessments and that assessments of property, other than farm land and coal, are required by law to be 33 1/3% of value. Where practicable, the notice shall include the reason for any increase in the property's valuation. The notice must also state the name and price per copy by mail of the newspaper in which the list of assessments will be published. The form and manner of providing the information and explanations required to be in the notice shall be prescribed by the Department.

(Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670, eff. 12-2-94.)

(35 ILCS 200/15-178 new)

Sec. 15-178. Homestead improvements; fire safety system. Homestead properties that (i) have been improved with a fire safety sprinkler system after January 1, 2004 or (ii) have been modified after January 1, 2004 to comply with a fire safety compliance plan approved by the applicable local authorities are entitled to a fire safety homestead improvement exemption, limited to $2,500 or the actual cost of installation or modification, whichever is less, for the year that the system is installed or the modification is made, and $100 each year thereafter that the system or modification remains in place, in equalized and assessed value, when that property is owned and used exclusively for a residential purpose. The exemption shall be in addition to the exemption that may be available to a person under Section 15-180. The exemption shall continue for as long as the system remains in place. The assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire, or other reasonable methods. The determination shall be made in accordance with guidelines established by the Department. For land improved with an apartment building owned and operated as a cooperative, the maximum reduction from the equalized assessed value of the property shall be multiplied by the number of apartments or units in the building. Whenever the cost of installing or maintaining a fire safety sprinkler system or the cost of making a building modification to comply with a life safety compliance plan is recouped by special assessment or similar assessment imposed by a condominium association or other entity upon the owner of a condominium unit or cooperative apartment or unit, the "actual cost of installation or modification" for the year that the system is installed or the modification is made with respect to that unit or apartment shall be the total annual amount of the special assessment for each year that the assessment is paid, up to a total of $2,500 for all years; provided that nothing in this sentence limits the amount of the exemption that is available in subsequent years.

"Homestead property" under this Section includes residential property that is occupied by its owner or owners as his, her, or their principal dwelling place, or that is a leasehold interest on which a single family residence is situated, which is occupied as a residence by a person who has an ownership interest therein, legal or equitable or as a lessee, and on which the person is liable for the payment of property taxes. "Fire safety sprinkler system" under this Section means an automatic sprinkler system that meets the standard for such systems established by local fire protection authorities or the Office of the State Fire Marshal.

For purposes of this Section, "life safety compliance plan" means a plan concerning public safety adopted by a unit of local government that is imposed upon a building owner as an alternative or supplement to any requirement concerning a fire safety sprinkler system.

In a cooperative where an exemption has been granted, the cooperative association or its management firm shall credit the savings resulting from the exemption against the apportioned tax liability of the owner who qualified for the exemption. Any person who willfully refuses to so credit the savings shall be guilty of a Class B misdemeanor.

Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.

Section 10. The Criminal Code of 1961 is amended by changing Section 17A-1 as follows:

(720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1)

Sec. 17A-1. An individual against whom a United States Immigration Judge has issued an order of deportation which has been affirmed by the Board of Immigration Review, as well as an individual who appeals such an order pending appeal, under paragraph 19 of Section 241(a) of the Immigration and Nationality Act relating to persecution of others on account of race, religion, national origin or political opinion under the direction of or in association with the Nazi government of Germany or its allies, shall be ineligible for the following benefits authorized by State law:

(a) The homestead exemption and homestead improvement exemption under Sections 15-170, 15-175, 15-178, and 15-180 of the Property Tax Code.

(b) Grants under the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act.

(c) The double income tax exemption conferred upon persons 65 years of age or older by Section 204 of the Illinois Income Tax Act.

(d) Grants provided by the Department on Aging.

(e) Reductions in vehicle registration fees under Section 3-806.3 of the Illinois Vehicle Code.

(f) Free fishing and reduced fishing license fees under Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.

(g) Tuition free courses for senior citizens under the Senior Citizen Courses Act.

(h) Any benefits under the Illinois Public Aid Code.

(Source: P.A. 87-895; 88-670, eff. 12-2-94.)

Section 90. The State Mandates Act is amended by adding Section 8.28 as follows:

(30 ILCS 805/8.28 new)

Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by Section 15-178 of the Property Tax Code (homestead improvement exemption; fire safety sprinkler system).

Section 99. Effective date. This Act takes effect upon becoming law.