Sen. Terry Link
Filed: 10/10/2007
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1 | AMENDMENT TO HOUSE BILL 315
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2 | AMENDMENT NO. ______. Amend House Bill 315, AS AMENDED, by | ||||||
3 | replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 5. The Economic Development Area Tax Increment | ||||||
6 | Allocation Act is amended by changing Section 6 as follows:
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7 | (20 ILCS 620/6)
(from Ch. 67 1/2, par. 1006)
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8 | Sec. 6. Filing with county clerk; certification of initial | ||||||
9 | equalized
assessed value.
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10 | (a) The municipality shall file a certified copy of any | ||||||
11 | ordinance
authorizing tax increment allocation financing for | ||||||
12 | an economic development
project area with the county clerk, and | ||||||
13 | the county clerk shall immediately
thereafter determine (1) the | ||||||
14 | most recently ascertained equalized assessed
value of each lot, | ||||||
15 | block, tract or parcel of real property within the economic
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16 | development project area from which shall be deducted the |
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1 | homestead exemptions
provided under Article 15
by Sections | ||||||
2 | 15-170, 15-175, and 15-176 of the Property
Tax Code, which | ||||||
3 | value
shall be the "initial equalized assessed value" of each | ||||||
4 | such piece of property,
and (2) the total equalized assessed | ||||||
5 | value of all taxable real property within
the economic | ||||||
6 | development project area by adding together the most recently
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7 | ascertained equalized assessed value of each taxable lot, | ||||||
8 | block, tract, or
parcel of real property within such economic | ||||||
9 | development project area, from
which shall be deducted the | ||||||
10 | homestead exemptions provided under Article 15
by Sections
| ||||||
11 | 15-170, 15-175, and 15-176 of the Property Tax Code, and shall | ||||||
12 | certify such
amount as the
"total initial equalized assessed | ||||||
13 | value" of the taxable real property within
the economic | ||||||
14 | development project area.
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15 | (b) After the county clerk has certified the "total initial | ||||||
16 | equalized
assessed value" of the taxable real property in the | ||||||
17 | economic development
project area, then in respect to every | ||||||
18 | taxing district containing an
economic development project | ||||||
19 | area, the county clerk or any other official
required by law to | ||||||
20 | ascertain the amount of the equalized assessed value of
all | ||||||
21 | taxable property within that taxing district for the purpose of
| ||||||
22 | computing the rate per cent of tax to be extended upon taxable | ||||||
23 | property
within that taxing district, shall in every year that | ||||||
24 | tax increment
allocation financing is in effect ascertain the | ||||||
25 | amount of value of taxable
property in an economic development | ||||||
26 | project area by including in that
amount the lower of the |
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1 | current equalized assessed value or the certified
"total | ||||||
2 | initial equalized assessed value" of all taxable real property | ||||||
3 | in
such area. The rate per cent of tax determined shall be | ||||||
4 | extended to the current
equalized assessed value of all | ||||||
5 | property in the economic development project
area in the same | ||||||
6 | manner as the rate per cent of tax is extended to all other
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7 | taxable property in the taxing district. The method of | ||||||
8 | allocating taxes
established under this Section shall | ||||||
9 | terminate when the municipality adopts an
ordinance dissolving | ||||||
10 | the special tax allocation fund for the economic
development | ||||||
11 | project area, terminating the economic development project | ||||||
12 | area,
and terminating the use of tax increment allocation | ||||||
13 | financing for the economic
development project area. This Act | ||||||
14 | shall not be construed as relieving
property owners within an | ||||||
15 | economic development project area from paying a
uniform rate of | ||||||
16 | taxes upon the current equalized assessed value of their
| ||||||
17 | taxable property as provided in the Property Tax Code.
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18 | (Source: P.A. 93-715, eff. 7-12-04.)
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19 | Section 10. The Property Tax Code is amended by changing | ||||||
20 | Sections 14-15, 15-10, 15-165, 15-170, 15-172, 15-175, 15-176, | ||||||
21 | 20-15, 20-178, and 21-27, by adding Division 18
to Article 10, | ||||||
22 | and by adding Sections 15-167, 15-168, 15-169, 15-177, 18-178, | ||||||
23 | and 24-35 as follows:
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24 | (35 ILCS 200/Art. 10 Div. 18 heading new) |
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1 | ARTICLE 10 Div. 18. WIND ENERGY PROPERTY ASSESSMENT | ||||||
2 | (35 ILCS 200/10-600 new) | ||||||
3 | Sec. 10-600. Definitions. For the purposes of this Division | ||||||
4 | 18: | ||||||
5 | "Wind energy device" means any device, with a
nameplate | ||||||
6 | capacity of at least 0.5 megawatts, that is used in the process | ||||||
7 | of converting kinetic energy from the wind to generate electric | ||||||
8 | power for commercial sale. | ||||||
9 | "2007 real property cost basis" excludes personal property | ||||||
10 | but represents both the land and real property improvements of | ||||||
11 | a wind energy device and means $360,000 per megawatt of | ||||||
12 | nameplate capacity. | ||||||
13 | "Trending factor" means a number equal to the consumer | ||||||
14 | price index (U.S. city average all items) published by the | ||||||
15 | Bureau of Labor Statistics for the December immediately | ||||||
16 | preceding the assessment date, divided by the consumer price | ||||||
17 | index (U.S. city average all items) published by the Bureau of | ||||||
18 | Labor Statistics for December 2006. | ||||||
19 | "Trended real property cost basis" means the 2007 real | ||||||
20 | property cost basis multiplied by the trending factor. | ||||||
21 | "Allowance for physical depreciation" means (i) the actual | ||||||
22 | age in years of the wind energy device on the assessment date | ||||||
23 | divided by 25 years multiplied by (ii) the trended real | ||||||
24 | property cost basis. The physical depreciation, however, may | ||||||
25 | not reduce the value of the wind energy device to less than 30% |
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1 | of the trended real property cost basis. | ||||||
2 | (35 ILCS 200/10-605 new) | ||||||
3 | Sec. 10-605. Valuation of wind energy devices. Beginning in | ||||||
4 | assessment year 2007, the fair cash value of wind energy | ||||||
5 | devices shall be determined by subtracting the allowance for | ||||||
6 | physical depreciation from the trended real property cost | ||||||
7 | basis. Functional obsolescence and external obsolescence may | ||||||
8 | further reduce the fair cash value of the wind energy device, | ||||||
9 | to the extent they are proved by the taxpayer by clear and | ||||||
10 | convincing evidence. | ||||||
11 | (35 ILCS 200/10-610 new) | ||||||
12 | Sec. 10-610. Applicability. | ||||||
13 | (a) The provisions of this Division apply for assessment | ||||||
14 | years 2007 through 2011. | ||||||
15 | (b) The provisions of this Division do not apply to wind | ||||||
16 | energy devices that are owned by any person or entity that is | ||||||
17 | otherwise exempt from taxation under the Property Tax Code. | ||||||
18 | (35 ILCS 200/10-615 new) | ||||||
19 | Sec. 10-615. Wind energy assessable property is not subject | ||||||
20 | to equalization. Wind energy assessable property is not subject | ||||||
21 | to equalization factors applied by the Department or any board | ||||||
22 | of review, assessor, or chief county assessment officer. |
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1 | (35 ILCS 200/10-620 new) | ||||||
2 | Sec. 10-620. Platting requirements; parcel identification | ||||||
3 | numbers. The owner of a wind energy device shall, at his or her | ||||||
4 | own expense, use an Illinois registered land surveyor to | ||||||
5 | prepare a plat showing the metes and bounds description, | ||||||
6 | including access routes, of the area immediately surrounding | ||||||
7 | the wind energy device over which that owner has exclusive | ||||||
8 | control; provided that such platting does not constitute a | ||||||
9 | subdivision of land subject to the provisions of the Plat Act | ||||||
10 | (765 ILCS 205/). Within 60 days after completion of | ||||||
11 | construction of the wind energy device, the owner of the wind | ||||||
12 | energy device shall record the plat and deliver a copy of it to | ||||||
13 | the chief county assessment officer and to the owner of the | ||||||
14 | land surrounding the newly platted area. Upon receiving a copy | ||||||
15 | of the plat, the chief county assessment officer shall issue a | ||||||
16 | separate parcel identification number or numbers for the | ||||||
17 | property containing the wind energy device or devices.
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18 | (35 ILCS 200/14-15)
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19 | Sec. 14-15. Certificate of error; counties of 3,000,000 or | ||||||
20 | more.
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21 | (a) In counties with 3,000,000 or more inhabitants, if, | ||||||
22 | after the
assessment is certified pursuant to Section 16-150, | ||||||
23 | but subject to the
limitations of subsection (c) of this | ||||||
24 | Section,
the county assessor discovers an error or mistake in | ||||||
25 | the assessment, the
assessor shall execute a certificate |
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1 | setting forth the nature and cause of the
error. The | ||||||
2 | certificate when endorsed by the county assessor, or when | ||||||
3 | endorsed
by the county assessor and board of appeals (until the | ||||||
4 | first Monday in December
1998 and the board of review beginning | ||||||
5 | the first Monday in December 1998 and
thereafter) where the | ||||||
6 | certificate is executed for any assessment which was the
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7 | subject of a complaint filed in the board of appeals (until the | ||||||
8 | first Monday in
December 1998 and the board of review beginning | ||||||
9 | the first Monday in December
1998 and thereafter) for the tax | ||||||
10 | year for which the certificate is issued,
may, either be | ||||||
11 | certified according
to the procedure authorized by this Section | ||||||
12 | or
be presented and received in evidence in any court of | ||||||
13 | competent
jurisdiction.
Certification is authorized, at the | ||||||
14 | discretion of the county assessor, for:
(1) certificates of | ||||||
15 | error allowing homestead exemptions under Article 15
pursuant | ||||||
16 | to Sections
15-170, 15-172, 15-175, and 15-176 ; (2) | ||||||
17 | certificates of error on
residential property
of 6 units or | ||||||
18 | less; (3) certificates of error allowing exemption of the
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19 | property pursuant to Section 14-25; and (4) other certificates | ||||||
20 | of error
reducing assessed value by less than $100,000. Any | ||||||
21 | certificate of error not
certified shall be presented to the | ||||||
22 | court.
The county assessor shall develop reasonable procedures | ||||||
23 | for the filing and
processing of certificates of error. Prior | ||||||
24 | to the certification or
presentation to the court, the county | ||||||
25 | assessor or his or her designee shall
execute and include in | ||||||
26 | the certificate of error a statement attesting that all
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1 | procedural requirements pertaining to the issuance of the | ||||||
2 | certificate of error
have been met and that in fact an error | ||||||
3 | exists.
When so
introduced in evidence such certificate shall | ||||||
4 | become a part of the court
records, and shall not be removed | ||||||
5 | from the files except upon the order of the
court.
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6 | Certificates of error that will be presented to the court | ||||||
7 | shall be filed as
an
objection in the application for judgment | ||||||
8 | and order of sale for the year in
relation to which the | ||||||
9 | certificate is made
or as an amendment to the objection
under | ||||||
10 | subsection (b).
Certificates of error that are to be
certified | ||||||
11 | according to the procedure authorized by this Section need not | ||||||
12 | be
presented to the court as an objection or an amendment under | ||||||
13 | subsection
(b). The State's Attorney of the county
in which the | ||||||
14 | property is situated shall mail a copy of any final judgment
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15 | entered by the court regarding any certificate of error to the
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16 | taxpayer of record for
the year in question.
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17 | Any unpaid taxes after the entry of the final judgment by | ||||||
18 | the court or
certification on
certificates issued under this | ||||||
19 | Section may be included in a special tax sale,
provided that an | ||||||
20 | advertisement is published and a notice is mailed to the
person | ||||||
21 | in whose name the taxes were last assessed, in a form and | ||||||
22 | manner
substantially similar to the advertisement and notice | ||||||
23 | required under Sections
21-110 and 21-135. The advertisement | ||||||
24 | and sale shall be subject to all
provisions of law regulating | ||||||
25 | the annual advertisement and sale of delinquent
property, to | ||||||
26 | the extent that those provisions may be made applicable.
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1 | A certificate of error certified under this Section shall | ||||||
2 | be given effect by the county treasurer, who shall mark the tax
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3 | books and, upon receipt of one of the following certificates | ||||||
4 | from the county assessor
or the county assessor and the board | ||||||
5 | of
review
where the board of review is
required to endorse the | ||||||
6 | certificate of error,
shall issue refunds to the taxpayer | ||||||
7 | accordingly:
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8 | "CERTIFICATION
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9 | I, .................., county assessor, hereby certify | ||||||
10 | that the Certificates
of Error set out on the attached list | ||||||
11 | have been duly issued to correct an
error or mistake in the | ||||||
12 | assessment."
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13 | "CERTIFICATION
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14 | I, .................., county assessor, and we,
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15 | ........................................................,
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16 | members of the board of review,
hereby certify that the | ||||||
17 | Certificates
of Error set out on the attached list have | ||||||
18 | been duly issued to correct an
error or mistake in the | ||||||
19 | assessment and that any certificates of error required
to
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20 | be endorsed by the
board of review
have been so endorsed."
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21 | The county treasurer has the power to mark the tax books to | ||||||
22 | reflect
the issuance of certificates of error
certified | ||||||
23 | according to
the procedure authorized in this Section for |
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1 | certificates of error issued under
Section 14-25 or | ||||||
2 | certificates of error
issued to and including 3
years after the | ||||||
3 | date on which the annual judgment and order of sale for that
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4 | tax year was first entered. The county
treasurer has the power | ||||||
5 | to issue refunds to the taxpayer as set forth
above until all | ||||||
6 | refunds authorized by this Section have been completed.
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7 | To the extent that the certificate of error obviates the | ||||||
8 | liability for
nonpayment of taxes, certification of a | ||||||
9 | certificate of error according to the
procedure authorized in | ||||||
10 | this Section shall operate to vacate any judgment or
forfeiture | ||||||
11 | as to that year's taxes, and the warrant books and judgment | ||||||
12 | books
shall be marked to reflect that the judgment or | ||||||
13 | forfeiture has been vacated.
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14 | (b) Nothing in subsection (a) of this Section shall be | ||||||
15 | construed to
prohibit the execution, endorsement, issuance, | ||||||
16 | and adjudication of a
certificate of error if (i) the annual | ||||||
17 | judgment and order of sale for the tax
year in question is | ||||||
18 | reopened for further proceedings upon consent of the county
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19 | collector and county assessor, represented by the State's | ||||||
20 | Attorney, and (ii) a
new final judgment is subsequently entered | ||||||
21 | pursuant to the certificate. This
subsection (b) shall be | ||||||
22 | construed as declarative of existing law and not as a
new | ||||||
23 | enactment.
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24 | (c) No certificate of error, other than a certificate to | ||||||
25 | establish an
exemption under Section 14-25, shall be executed | ||||||
26 | for any tax year more than 3
years after the date on which the |
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1 | annual judgment and order of sale for that
tax year was first | ||||||
2 | entered, except that during calendar years 1999 and 2000 a
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3 | certificate of error may
be
executed
for any tax year, provided | ||||||
4 | that the error or mistake in the assessment was
discovered no
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5 | more than 3 years after the date on which the annual judgment | ||||||
6 | and order of sale
for that
tax year was first entered.
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7 | (d) The time limitation of subsection (c) shall not apply | ||||||
8 | to a certificate
of error correcting an assessment to $1, under | ||||||
9 | Section 10-35, on a parcel that
a subdivision or planned | ||||||
10 | development has acquired by adverse possession, if
during the | ||||||
11 | tax year for which the certificate is executed the subdivision | ||||||
12 | or
planned development used the parcel as common area, as | ||||||
13 | defined in Section
10-35, and if application for the | ||||||
14 | certificate of error is made prior to
December 1, 1997.
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15 | (e) The changes made by this amendatory Act of the 91st | ||||||
16 | General
Assembly apply to certificates
of error issued before, | ||||||
17 | on, and after the effective date of this amendatory Act
of the | ||||||
18 | 91st General Assembly.
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19 | (Source: P.A. 93-715, eff. 7-12-04.)
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20 | (35 ILCS 200/15-10)
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21 | Sec. 15-10. Exempt property; procedures for certification. | ||||||
22 | All property
granted an exemption by the Department pursuant to | ||||||
23 | the requirements of
Section 15-5 and
described in the Sections | ||||||
24 | following Section 15-30 and preceding Section 16-5,
to the | ||||||
25 | extent therein limited, is exempt from taxation.
In order to |
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1 | maintain that exempt status, the titleholder or the owner of | ||||||
2 | the
beneficial interest of any property
that
is exempt must | ||||||
3 | file with the chief county assessment
officer, on or before | ||||||
4 | January 31 of each year (May 31 in the case of property
| ||||||
5 | exempted by Section 15-170), an affidavit stating whether there | ||||||
6 | has been any
change in the ownership or use of the property or | ||||||
7 | the status of the
owner-resident, or that a disabled veteran | ||||||
8 | who qualifies under Section 15-165
owned and used the property | ||||||
9 | as of January 1 of that year.
The nature of any
change shall be | ||||||
10 | stated in the affidavit. Failure to file an affidavit shall,
in | ||||||
11 | the discretion of the assessment officer, constitute cause to | ||||||
12 | terminate the
exemption of that property, notwithstanding any | ||||||
13 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
14 | parcels within a county may file a single
annual affidavit in | ||||||
15 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
16 | upon request, shall furnish an affidavit form to the owners, in | ||||||
17 | which
the owner may state whether there has been any change in | ||||||
18 | the ownership or use
of the property or status of the owner or | ||||||
19 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
20 | exempt parcels shall list all the properties
giving the same | ||||||
21 | information for each parcel as required of owners who file
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22 | individual affidavits.
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23 | However, titleholders or owners of the beneficial interest | ||||||
24 | in any property
exempted under any of the following provisions | ||||||
25 | are not required to
submit an annual filing under this Section:
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26 | (1) Section 15-45 (burial grounds) in counties of less |
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1 | than 3,000,000
inhabitants and owned by a not-for-profit
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2 | organization.
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3 | (2) Section 15-40.
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4 | (3) Section 15-50 (United States property).
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5 | If there is a change in use or ownership, however, notice | ||||||
6 | must be filed
pursuant to Section 15-20.
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7 | An application for homestead exemptions shall be filed as | ||||||
8 | provided in
Section 15-170 (senior citizens homestead | ||||||
9 | exemption), Section 15-172 (senior
citizens assessment freeze | ||||||
10 | homestead exemption), and Sections
15-175 (general homestead | ||||||
11 | exemption),
and 15-176
( alternative general
homestead | ||||||
12 | exemption), and 15-177 (long-time occupant homestead | ||||||
13 | exemption), respectively.
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14 | (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02; | ||||||
15 | 93-715, eff. 7-12-04.)
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16 | (35 ILCS 200/15-165)
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17 | Sec. 15-165. Disabled veterans. Property up to an assessed | ||||||
18 | value of $70,000,
owned and used exclusively by a disabled | ||||||
19 | veteran, or the spouse or unmarried
surviving spouse of the | ||||||
20 | veteran, as a home, is exempt. As used in this
Section, a | ||||||
21 | disabled veteran means a person who has served in the Armed | ||||||
22 | Forces
of the United States and whose disability is of such a | ||||||
23 | nature that the Federal
Government has authorized payment for | ||||||
24 | purchase or construction of Specially
Adapted Housing as set | ||||||
25 | forth in the United States Code, Title 38, Chapter 21,
Section |
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1 | 2101.
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2 | The exemption applies to housing where Federal funds have | ||||||
3 | been used to
purchase or construct special adaptations to suit | ||||||
4 | the veteran's disability.
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5 | The exemption also applies to housing that is specially | ||||||
6 | adapted to suit the
veteran's disability, and purchased | ||||||
7 | entirely or in part by the proceeds of a
sale, casualty loss | ||||||
8 | reimbursement, or other transfer of a home for which the
| ||||||
9 | Federal Government had previously authorized payment for | ||||||
10 | purchase or
construction as Specially Adapted Housing.
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11 | However, the entire proceeds of the sale, casualty loss | ||||||
12 | reimbursement, or
other transfer of that housing shall be | ||||||
13 | applied to the acquisition of
subsequent specially adapted | ||||||
14 | housing to the extent that the proceeds equal the
purchase | ||||||
15 | price of the subsequently acquired housing.
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16 | For purposes of this Section, "unmarried surviving spouse" | ||||||
17 | means the
surviving spouse of the veteran at any time after the | ||||||
18 | death of the veteran
during which such surviving spouse is not | ||||||
19 | married.
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20 | This exemption must be reestablished on an annual basis by
| ||||||
21 | certification from the Illinois Department of Veterans' | ||||||
22 | Affairs to the
Department, which shall forward a copy of the | ||||||
23 | certification to local
assessing officials.
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24 | A taxpayer who claims an exemption under Section 15-168 or | ||||||
25 | 15-169 may not claim an exemption under this Section.
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26 | (Source: P.A. 94-310, eff. 7-25-05.)
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1 | (35 ILCS 200/15-167 new) | ||||||
2 | Sec. 15-167. Returning Veterans' Homestead Exemption. | ||||||
3 | (a) Beginning with taxable year 2007, a homestead | ||||||
4 | exemption, limited to a reduction set forth under subsection | ||||||
5 | (b), from the property's value, as equalized or assessed by the | ||||||
6 | Department, is granted for property that is owned and occupied | ||||||
7 | as the principal residence of a veteran returning from an armed | ||||||
8 | conflict involving the armed forces of the United States who is | ||||||
9 | liable for paying real estate taxes on the property and is an | ||||||
10 | owner of record of the property or has a legal or equitable | ||||||
11 | interest therein as evidenced by a written instrument, except | ||||||
12 | for a leasehold interest, other than a leasehold interest of | ||||||
13 | land on which a single family residence is located, which is | ||||||
14 | occupied as the principal residence of a veteran returning from | ||||||
15 | an armed conflict involving the armed forces of the United | ||||||
16 | States who has an ownership interest therein, legal, equitable | ||||||
17 | or as a lessee, and on which he or she is liable for the payment | ||||||
18 | of property taxes. For purposes of the exemption under this | ||||||
19 | Section, "veteran" means an Illinois resident who has served as | ||||||
20 | a member of the United States Armed Forces, a member of the | ||||||
21 | Illinois National Guard, or a member of the United States | ||||||
22 | Reserve Forces. | ||||||
23 | (b) In all counties, the reduction is $5,000 and only for | ||||||
24 | the taxable year in which the veteran returns from active duty | ||||||
25 | in an armed conflict involving the armed forces of the United |
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1 | States. For land improved with an apartment building owned and | ||||||
2 | operated as a cooperative, the maximum reduction from the value | ||||||
3 | of the property, as equalized by the Department, must be | ||||||
4 | multiplied by the number of apartments or units occupied by a | ||||||
5 | veteran returning from an armed conflict involving the armed | ||||||
6 | forces of the United States who is liable, by contract with the | ||||||
7 | owner or owners of record, for paying property taxes on the | ||||||
8 | property and is an owner of record of a legal or equitable | ||||||
9 | interest in the cooperative apartment building, other than a | ||||||
10 | leasehold interest. In a cooperative where a homestead | ||||||
11 | exemption has been granted, the cooperative association or the | ||||||
12 | management firm of the cooperative or facility shall credit the | ||||||
13 | savings resulting from that exemption only to the apportioned | ||||||
14 | tax liability of the owner or resident who qualified for the | ||||||
15 | exemption. Any person who willfully refuses to so credit the | ||||||
16 | savings is guilty of a Class B misdemeanor. | ||||||
17 | (c) Application must be made during the application period | ||||||
18 | in effect for the county of his or her residence. The assessor | ||||||
19 | or chief county assessment officer may determine the | ||||||
20 | eligibility of residential property to receive the homestead | ||||||
21 | exemption provided by this Section by application, visual | ||||||
22 | inspection, questionnaire, or other reasonable methods. The | ||||||
23 | determination must be made in accordance with guidelines | ||||||
24 | established by the Department. | ||||||
25 | (d) The exemption under this Section is in addition to any | ||||||
26 | other homestead exemption provided in this Article 15. |
| |||||||
| |||||||
1 | Notwithstanding Sections 6 and 8 of the State Mandates Act, no | ||||||
2 | reimbursement by the State is required for the implementation | ||||||
3 | of any mandate created by this Section. | ||||||
4 | (35 ILCS 200/15-168 new)
| ||||||
5 | Sec. 15-168. Disabled persons' homestead exemption. | ||||||
6 | (a) Beginning with taxable year 2007, an
annual homestead | ||||||
7 | exemption is granted to disabled persons in
the amount of | ||||||
8 | $2,000, except as provided in subsection (c), to
be deducted | ||||||
9 | from the property's value as equalized or assessed
by the | ||||||
10 | Department of Revenue. The disabled person shall receive
the | ||||||
11 | homestead exemption upon meeting the following
requirements: | ||||||
12 | (1) The property must be occupied as the primary | ||||||
13 | residence by the disabled person. | ||||||
14 | (2) The disabled person must be liable for paying the
| ||||||
15 | real estate taxes on the property. | ||||||
16 | (3) The disabled person must be an owner of record of
| ||||||
17 | the property or have a legal or equitable interest in the
| ||||||
18 | property as evidenced by a written instrument. In the case
| ||||||
19 | of a leasehold interest in property, the lease must be for
| ||||||
20 | a single family residence. | ||||||
21 | A person who is disabled during the taxable year
is | ||||||
22 | eligible to apply for this homestead exemption during that
| ||||||
23 | taxable year. Application must be made during the
application | ||||||
24 | period in effect for the county of residence. If a
homestead | ||||||
25 | exemption has been granted under this Section and the
person |
| |||||||
| |||||||
1 | awarded the exemption subsequently becomes a resident of
a | ||||||
2 | facility licensed under the Nursing Home Care Act, then the
| ||||||
3 | exemption shall continue (i) so long as the residence continues
| ||||||
4 | to be occupied by the qualifying person's spouse or (ii) if the
| ||||||
5 | residence remains unoccupied but is still owned by the person
| ||||||
6 | qualified for the homestead exemption. | ||||||
7 | (b) For the purposes of this Section, "disabled person"
| ||||||
8 | means a person unable to engage in any substantial gainful | ||||||
9 | activity by reason of a medically determinable physical or | ||||||
10 | mental impairment which can be expected to result in death or | ||||||
11 | has lasted or can be expected to last for a continuous period | ||||||
12 | of not less than 12 months. Disabled persons filing claims | ||||||
13 | under this Act shall submit proof of disability in such form | ||||||
14 | and manner as the Department shall by rule and regulation | ||||||
15 | prescribe. Proof that a claimant is eligible to receive | ||||||
16 | disability benefits under the Federal Social Security Act shall | ||||||
17 | constitute proof of disability for purposes of this Act. | ||||||
18 | Issuance of an Illinois Disabled Person Identification Card | ||||||
19 | stating that the claimant is under a Class 2 disability, as | ||||||
20 | defined in Section 4A of The Illinois Identification Card Act, | ||||||
21 | shall constitute proof that the person named thereon is a | ||||||
22 | disabled person for purposes of this Act. A disabled person not | ||||||
23 | covered under the Federal Social Security Act and not | ||||||
24 | presenting a Disabled Person Identification Card stating that | ||||||
25 | the claimant is under a Class 2 disability shall be examined by | ||||||
26 | a physician designated by the Department, and his status as a |
| |||||||
| |||||||
1 | disabled person determined using the same standards as used by | ||||||
2 | the Social Security Administration. The costs of any required | ||||||
3 | examination shall be borne by the claimant. | ||||||
4 | (c) For land improved with (i) an apartment building owned
| ||||||
5 | and operated as a cooperative or (ii) a life care facility as
| ||||||
6 | defined under Section 2 of the Life Care Facilities Act that is
| ||||||
7 | considered to be a cooperative, the maximum reduction from the
| ||||||
8 | value of the property, as equalized or assessed by the
| ||||||
9 | Department, shall be multiplied by the number of apartments or
| ||||||
10 | units occupied by a disabled person. The disabled person shall
| ||||||
11 | receive the homestead exemption upon meeting the following
| ||||||
12 | requirements: | ||||||
13 | (1) The property must be occupied as the primary | ||||||
14 | residence by the
disabled person. | ||||||
15 | (2) The disabled person must be liable by contract with
| ||||||
16 | the owner or owners of record for paying the apportioned
| ||||||
17 | property taxes on the property of the cooperative or life
| ||||||
18 | care facility. In the case of a life care facility, the
| ||||||
19 | disabled person must be liable for paying the apportioned
| ||||||
20 | property taxes under a life care contract as defined in | ||||||
21 | Section 2 of the Life Care Facilities Act. | ||||||
22 | (3) The disabled person must be an owner of record of a
| ||||||
23 | legal or equitable interest in the cooperative apartment
| ||||||
24 | building. A leasehold interest does not meet this
| ||||||
25 | requirement.
| ||||||
26 | If a homestead exemption is granted under this subsection, the
|
| |||||||
| |||||||
1 | cooperative association or management firm shall credit the
| ||||||
2 | savings resulting from the exemption to the apportioned tax
| ||||||
3 | liability of the qualifying disabled person. The chief county
| ||||||
4 | assessment officer may request reasonable proof that the
| ||||||
5 | association or firm has properly credited the exemption. A
| ||||||
6 | person who willfully refuses to credit an exemption to the
| ||||||
7 | qualified disabled person is guilty of a Class B misdemeanor.
| ||||||
8 | (d) The chief county assessment officer shall determine the
| ||||||
9 | eligibility of property to receive the homestead exemption
| ||||||
10 | according to guidelines established by the Department. After a
| ||||||
11 | person has received an exemption under this Section, an annual
| ||||||
12 | verification of eligibility for the exemption shall be mailed
| ||||||
13 | to the taxpayer. | ||||||
14 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
15 | chief county assessment officer shall provide to each
person | ||||||
16 | granted a homestead exemption under this Section a form
to | ||||||
17 | designate any other person to receive a duplicate of any
notice | ||||||
18 | of delinquency in the payment of taxes assessed and
levied | ||||||
19 | under this Code on the person's qualifying property. The
| ||||||
20 | duplicate notice shall be in addition to the notice required to
| ||||||
21 | be provided to the person receiving the exemption and shall be | ||||||
22 | given in the manner required by this Code. The person filing
| ||||||
23 | the request for the duplicate notice shall pay an
| ||||||
24 | administrative fee of $5 to the chief county assessment
| ||||||
25 | officer. The assessment officer shall then file the executed
| ||||||
26 | designation with the county collector, who shall issue the
|
| |||||||
| |||||||
1 | duplicate notices as indicated by the designation. A
| ||||||
2 | designation may be rescinded by the disabled person in the
| ||||||
3 | manner required by the chief county assessment officer. | ||||||
4 | (e) A taxpayer who claims an exemption under Section 15-165 | ||||||
5 | or 15-169 may not claim an exemption under this Section.
| ||||||
6 | (35 ILCS 200/15-169 new)
| ||||||
7 | Sec. 15-169. Disabled veterans standard homestead | ||||||
8 | exemption. | ||||||
9 | (a) Beginning with taxable year 2007, an annual homestead | ||||||
10 | exemption, limited to the amounts set forth in subsection (b), | ||||||
11 | is granted for property that is used as a qualified residence | ||||||
12 | by a disabled veteran. | ||||||
13 | (b) The amount of the exemption under this Section is as | ||||||
14 | follows: | ||||||
15 | (1) for veterans with a service-connected disability | ||||||
16 | of at least 75%, as certified by the United States | ||||||
17 | Department of Veterans Affairs, the annual exemption is | ||||||
18 | $5,000; and | ||||||
19 | (2) for veterans with a service-connected disability | ||||||
20 | of at least 50%, but less than 75%, as certified by the | ||||||
21 | United States Department of Veterans Affairs, the annual | ||||||
22 | exemption is $2,500. | ||||||
23 | (c) The tax exemption under this Section carries over to | ||||||
24 | the benefit of the veteran's
surviving spouse as long as the | ||||||
25 | spouse holds the legal or
beneficial title to the homestead, |
| |||||||
| |||||||
1 | permanently resides
thereon, and does not remarry. If the | ||||||
2 | surviving spouse sells
the property, an exemption not to exceed | ||||||
3 | the amount granted
from the most recent ad valorem tax roll may | ||||||
4 | be transferred to
his or her new residence as long as it is | ||||||
5 | used as his or her
primary residence and he or she does not | ||||||
6 | remarry. | ||||||
7 | (d) The exemption under this Section applies for taxable | ||||||
8 | year 2007 and thereafter. A taxpayer who claims an exemption | ||||||
9 | under Section 15-165 or 15-168 may not claim an exemption under | ||||||
10 | this Section. | ||||||
11 | (e) Application must be made during the application period
| ||||||
12 | in effect for the county of his or her residence. The assessor
| ||||||
13 | or chief county assessment officer may determine the
| ||||||
14 | eligibility of residential property to receive the homestead
| ||||||
15 | exemption provided by this Section by application, visual
| ||||||
16 | inspection, questionnaire, or other reasonable methods. The
| ||||||
17 | determination must be made in accordance with guidelines
| ||||||
18 | established by the Department. | ||||||
19 | (f) For the purposes of this Section: | ||||||
20 | "Qualified residence" means real
property, but less any | ||||||
21 | portion of that property that is used for
commercial purposes, | ||||||
22 | with an equalized assessed value of less than $250,000 that is | ||||||
23 | the disabled veteran's primary residence. Property rented for | ||||||
24 | more than 6 months is
presumed to be used for commercial | ||||||
25 | purposes. | ||||||
26 | "Veteran" means an Illinois resident who has served as a
|
| |||||||
| |||||||
1 | member of the United States Armed Forces on active duty or
| ||||||
2 | State active duty, a member of the Illinois National Guard, or
| ||||||
3 | a member of the United States Reserve Forces and who has | ||||||
4 | received an honorable discharge.
| ||||||
5 | (35 ILCS 200/15-170)
| ||||||
6 | Sec. 15-170. Senior Citizens Homestead Exemption. An | ||||||
7 | annual homestead
exemption limited, except as described here | ||||||
8 | with relation to cooperatives or
life care facilities, to a
| ||||||
9 | maximum reduction set forth below from the property's value, as | ||||||
10 | equalized or
assessed by the Department, is granted for | ||||||
11 | property that is occupied as a
residence by a person 65 years | ||||||
12 | of age or older who is liable for paying real
estate taxes on | ||||||
13 | the property and is an owner of record of the property or has a
| ||||||
14 | legal or equitable interest therein as evidenced by a written | ||||||
15 | instrument,
except for a leasehold interest, other than a | ||||||
16 | leasehold interest of land on
which a single family residence | ||||||
17 | is located, which is occupied as a residence by
a person 65 | ||||||
18 | years or older who has an ownership interest therein, legal,
| ||||||
19 | equitable or as a lessee, and on which he or she is liable for | ||||||
20 | the payment
of property taxes. Before taxable year 2004, the | ||||||
21 | maximum reduction shall be $2,500 in counties with
3,000,000 or | ||||||
22 | more inhabitants and $2,000 in all other counties. For taxable | ||||||
23 | years 2004 through 2005, the maximum reduction shall be $3,000 | ||||||
24 | in all counties. For taxable years 2006 and 2007
thereafter , | ||||||
25 | the maximum reduction shall be $3,500 and, for taxable years |
| |||||||
| |||||||
1 | 2008 and thereafter, the maximum reduction is $4,000 in all | ||||||
2 | counties.
| ||||||
3 | For land
improved with an apartment building owned and | ||||||
4 | operated as a cooperative, the maximum reduction from the value | ||||||
5 | of the property, as
equalized
by the Department, shall be | ||||||
6 | multiplied by the number of apartments or units
occupied by a | ||||||
7 | person 65 years of age or older who is liable, by contract with
| ||||||
8 | the owner or owners of record, for paying property taxes on the | ||||||
9 | property and
is an owner of record of a legal or equitable | ||||||
10 | interest in the cooperative
apartment building, other than a | ||||||
11 | leasehold interest. For land improved with
a life care | ||||||
12 | facility, the maximum reduction from the value of the property, | ||||||
13 | as
equalized by the Department, shall be multiplied by the | ||||||
14 | number of apartments or
units occupied by persons 65 years of | ||||||
15 | age or older, irrespective of any legal,
equitable, or | ||||||
16 | leasehold interest in the facility, who are liable, under a
| ||||||
17 | contract with the owner or owners of record of the facility, | ||||||
18 | for paying
property taxes on the property. In a
cooperative or | ||||||
19 | a life care facility where a
homestead exemption has been | ||||||
20 | granted, the cooperative association or the
management firm of | ||||||
21 | the cooperative or facility shall credit the savings
resulting | ||||||
22 | from that exemption only to
the apportioned tax liability of | ||||||
23 | the owner or resident who qualified for
the exemption.
Any | ||||||
24 | person who willfully refuses to so credit the savings shall be | ||||||
25 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
26 | Sections 15-175 ,
and 15-176, and 15-177 "life care
facility" |
| |||||||
| |||||||
1 | means a facility as defined in Section 2 of the Life Care | ||||||
2 | Facilities
Act, with which the applicant for the homestead | ||||||
3 | exemption has a life care
contract as defined in that Act.
| ||||||
4 | When a homestead exemption has been granted under this | ||||||
5 | Section and the person
qualifying subsequently becomes a | ||||||
6 | resident of a facility licensed under the
Nursing Home Care | ||||||
7 | Act, the exemption shall continue so long as the residence
| ||||||
8 | continues to be occupied by the qualifying person's spouse if | ||||||
9 | the spouse is 65
years of age or older, or if the residence | ||||||
10 | remains unoccupied but is still
owned by the person qualified | ||||||
11 | for the homestead exemption.
| ||||||
12 | A person who will be 65 years of age
during the current | ||||||
13 | assessment year
shall
be eligible to apply for the homestead | ||||||
14 | exemption during that assessment
year.
Application shall be | ||||||
15 | made during the application period in effect for the
county of | ||||||
16 | his residence.
| ||||||
17 | Beginning with assessment year 2003, for taxes payable in | ||||||
18 | 2004,
property
that is first occupied as a residence after | ||||||
19 | January 1 of any assessment year by
a person who is eligible | ||||||
20 | for the senior citizens homestead exemption under this
Section | ||||||
21 | must be granted a pro-rata exemption for the assessment year. | ||||||
22 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
23 | in the county under this Section divided by 365 and multiplied | ||||||
24 | by the
number of days during the assessment year the property | ||||||
25 | is occupied as a
residence by a
person eligible for the | ||||||
26 | 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
|
| |||||||
| |||||||
1 | provide duplicate notices as indicated by the designation. A | ||||||
2 | designation may
be rescinded by the person who executed such | ||||||
3 | designation at any time, in the
manner and form required by the | ||||||
4 | chief county assessment officer.
| ||||||
5 | The assessor or chief county assessment officer may | ||||||
6 | determine the
eligibility of residential property to receive | ||||||
7 | the homestead exemption provided
by this Section by | ||||||
8 | application, visual inspection, questionnaire or other
| ||||||
9 | reasonable methods. The determination shall be made in | ||||||
10 | accordance with
guidelines established by the Department.
| ||||||
11 | In counties with less than 3,000,000 inhabitants and | ||||||
12 | beginning with taxable year 2007 in all counties , the county | ||||||
13 | board may by
resolution provide that if a person has been | ||||||
14 | granted a homestead exemption
under this Section, the person | ||||||
15 | qualifying need not reapply for the exemption.
| ||||||
16 | In counties with less than 3,000,000 inhabitants and | ||||||
17 | beginning with taxable year 2007 in all counties , if the | ||||||
18 | assessor or chief
county assessment officer requires annual | ||||||
19 | application for verification of
eligibility for an exemption | ||||||
20 | once granted under this Section, the application
shall be | ||||||
21 | mailed to the taxpayer.
| ||||||
22 | The assessor or chief county assessment officer shall | ||||||
23 | notify each person
who qualifies for an exemption under this | ||||||
24 | Section that the person may also
qualify for deferral of real | ||||||
25 | estate taxes under the Senior Citizens Real Estate
Tax Deferral | ||||||
26 | Act. The notice shall set forth the qualifications needed for
|
| |||||||
| |||||||
1 | deferral of real estate taxes, the address and telephone number | ||||||
2 | of
county collector, and a
statement that applications for | ||||||
3 | deferral of real estate taxes may be obtained
from the county | ||||||
4 | collector.
| ||||||
5 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
6 | no
reimbursement by the State is required for the | ||||||
7 | implementation of any mandate
created by this Section.
| ||||||
8 | (Source: P.A. 93-511, eff. 8-11-03; 93-715, eff. 7-12-04; | ||||||
9 | 94-794, eff. 5-22-06.)
| ||||||
10 | (35 ILCS 200/15-172)
| ||||||
11 | Sec. 15-172. Senior Citizens Assessment Freeze Homestead | ||||||
12 | Exemption.
| ||||||
13 | (a) This Section may be cited as the Senior Citizens | ||||||
14 | Assessment
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 equalized assessed value | ||||||
19 | of the residence
plus the first year's equalized assessed value | ||||||
20 | of any added improvements which
increased the assessed value of | ||||||
21 | the 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 provided that in the
prior taxable year the | ||||||
25 | property was improved with a permanent structure that
was |
| |||||||
| |||||||
1 | occupied as a residence by the applicant who was liable for | ||||||
2 | paying real
property taxes on the property and who was either | ||||||
3 | (i) an owner of record of the
property or had legal or | ||||||
4 | equitable interest in the property as evidenced by a
written | ||||||
5 | instrument or (ii) had a legal or equitable interest as a | ||||||
6 | lessee in the
parcel of property that was single family | ||||||
7 | residence.
If in any subsequent taxable year for which the | ||||||
8 | applicant applies and
qualifies for the exemption the equalized | ||||||
9 | assessed value of the residence is
less than the equalized | ||||||
10 | assessed value in the existing base year
(provided that such | ||||||
11 | equalized assessed value is not
based
on an
assessed value that | ||||||
12 | results from a temporary irregularity in the property that
| ||||||
13 | reduces the
assessed value for one or more taxable years), then | ||||||
14 | that
subsequent taxable year shall become the base year until a | ||||||
15 | new base year is
established under the terms of this paragraph. | ||||||
16 | For taxable year 1999 only, the
Chief County Assessment Officer | ||||||
17 | shall review (i) all taxable years for which
the
applicant | ||||||
18 | applied and qualified for the exemption and (ii) the existing | ||||||
19 | base
year.
The assessment officer shall select as the new base | ||||||
20 | year the year with the
lowest equalized assessed value.
An | ||||||
21 | equalized assessed value that is based on an assessed value | ||||||
22 | that results
from a
temporary irregularity in the property that | ||||||
23 | reduces the assessed value for one
or more
taxable years shall | ||||||
24 | not be considered the lowest equalized assessed value.
The | ||||||
25 | selected year shall be the base year for
taxable year 1999 and | ||||||
26 | thereafter until a new base year is established under the
terms |
| |||||||
| |||||||
1 | of this paragraph.
| ||||||
2 | "Chief County Assessment Officer" means the County | ||||||
3 | Assessor or Supervisor of
Assessments of the county in which | ||||||
4 | the property is located.
| ||||||
5 | "Equalized assessed value" means the assessed value as | ||||||
6 | equalized by the
Illinois Department of Revenue.
| ||||||
7 | "Household" means the applicant, the spouse of the | ||||||
8 | applicant, and all persons
using the residence of the applicant | ||||||
9 | as their principal place of residence.
| ||||||
10 | "Household income" means the combined income of the members | ||||||
11 | of a household
for the calendar year preceding the taxable | ||||||
12 | year.
| ||||||
13 | "Income" has the same meaning as provided in Section 3.07 | ||||||
14 | of the Senior
Citizens and Disabled Persons Property Tax Relief | ||||||
15 | and Pharmaceutical Assistance
Act, except that, beginning in | ||||||
16 | assessment year 2001, "income" does not
include veteran's | ||||||
17 | benefits.
| ||||||
18 | "Internal Revenue Code of 1986" means the United States | ||||||
19 | Internal Revenue Code
of 1986 or any successor law or laws | ||||||
20 | relating to federal income taxes in effect
for the year | ||||||
21 | preceding the taxable year.
| ||||||
22 | "Life care facility that qualifies as a cooperative" means | ||||||
23 | a facility as
defined in Section 2 of the Life Care Facilities | ||||||
24 | Act.
| ||||||
25 | "Maximum income limitation" means: | ||||||
26 | (1) $35,000 prior
to taxable year 1999; |
| |||||||
| |||||||
1 | (2) $40,000 in taxable years 1999 through 2003; | ||||||
2 | (3) $45,000 in taxable years 2004 through 2005; | ||||||
3 | (4) $50,000 in taxable years 2006 and 2007; and | ||||||
4 | (5) $55,000 in taxable year 2008 and thereafter.
| ||||||
5 | "Residence" means the principal dwelling place and | ||||||
6 | appurtenant structures
used for residential purposes in this | ||||||
7 | State occupied on January 1 of the
taxable year by a household | ||||||
8 | and so much of the surrounding land, constituting
the parcel | ||||||
9 | upon which the dwelling place is situated, as is used for
| ||||||
10 | residential purposes. If the Chief County Assessment Officer | ||||||
11 | has established a
specific legal description for a portion of | ||||||
12 | property constituting the
residence, then that portion of | ||||||
13 | property shall be deemed the residence for the
purposes of this | ||||||
14 | Section.
| ||||||
15 | "Taxable year" means the calendar year during which ad | ||||||
16 | valorem property taxes
payable in the next succeeding year are | ||||||
17 | levied.
| ||||||
18 | (c) Beginning in taxable year 1994, a senior citizens | ||||||
19 | assessment freeze
homestead exemption is granted for real | ||||||
20 | property that is improved with a
permanent structure that is | ||||||
21 | occupied as a residence by an applicant who (i) is
65 years of | ||||||
22 | age or older during the taxable year, (ii) has a household | ||||||
23 | income that does not exceed the maximum income limitation
of | ||||||
24 | $35,000 or less prior to taxable year 1999,
$40,000 or less in | ||||||
25 | taxable years 1999 through 2003, $45,000 or less in taxable | ||||||
26 | year 2004 and 2005, and $50,000 or less in taxable year 2006 |
| |||||||
| |||||||
1 | and thereafter , (iii) is liable for paying real property taxes | ||||||
2 | on
the
property, and (iv) is an owner of record of the property | ||||||
3 | or has a legal or
equitable interest in the property as | ||||||
4 | 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 a household income that does not exceed the maximum | ||||||
10 | income limitation
of $35,000 or less prior
to taxable year | ||||||
11 | 1999, $40,000 or less in taxable years 1999 through 2003, | ||||||
12 | $45,000 or less in taxable year 2004 and 2005, and $50,000 or | ||||||
13 | less in taxable year 2006 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 | In counties of 3,000,000 or more inhabitants, the amount of | ||||||
18 | the exemption for all taxable years is the equalized assessed | ||||||
19 | value of the
residence in the taxable year for which | ||||||
20 | application is made minus the base
amount. In all other | ||||||
21 | counties, the amount of the exemption is as follows: (i) | ||||||
22 | through
Through taxable year 2005 and for taxable year 2007 and | ||||||
23 | thereafter , the amount of this exemption shall be the equalized | ||||||
24 | assessed value of the
residence in the taxable year for which | ||||||
25 | application is made minus the base
amount ; and (ii) for . For
| ||||||
26 | taxable year 2006 and thereafter , the amount of the exemption |
| |||||||
| |||||||
1 | is as follows:
| ||||||
2 | (1) For an applicant who has a household income of | ||||||
3 | $45,000 or less, the amount of the exemption is the | ||||||
4 | equalized assessed value of the
residence in the taxable | ||||||
5 | year for which application is made minus the base
amount. | ||||||
6 | (2) For an applicant who has a household income | ||||||
7 | exceeding $45,000 but not exceeding $46,250, the amount of | ||||||
8 | the exemption is (i) the equalized assessed value of the
| ||||||
9 | residence in the taxable year for which application is made | ||||||
10 | minus the base
amount (ii) multiplied by 0.8. | ||||||
11 | (3) For an applicant who has a household income | ||||||
12 | exceeding $46,250 but not exceeding $47,500, the amount of | ||||||
13 | the exemption is (i) the equalized assessed value of the
| ||||||
14 | residence in the taxable year for which application is made | ||||||
15 | minus the base
amount (ii) multiplied by 0.6. | ||||||
16 | (4) For an applicant who has a household income | ||||||
17 | exceeding $47,500 but not exceeding $48,750, the amount of | ||||||
18 | the exemption is (i) the equalized assessed value of the
| ||||||
19 | residence in the taxable year for which application is made | ||||||
20 | minus the base
amount (ii) multiplied by 0.4. | ||||||
21 | (5) For an applicant who has a household income | ||||||
22 | exceeding $48,750 but not exceeding $50,000, the amount of | ||||||
23 | the exemption is (i) the equalized assessed value of the
| ||||||
24 | residence in the taxable year for which application is made | ||||||
25 | minus the base
amount (ii) multiplied by 0.2.
| ||||||
26 | When the applicant is a surviving spouse of an applicant |
| |||||||
| |||||||
1 | for a prior year for
the same residence for which an exemption | ||||||
2 | under this Section has been granted,
the base year and base | ||||||
3 | amount for that residence are the same as for the
applicant for | ||||||
4 | the prior year.
| ||||||
5 | Each year at the time the assessment books are certified to | ||||||
6 | the County Clerk,
the Board of Review or Board of Appeals shall | ||||||
7 | give to the County Clerk a list
of the assessed values of | ||||||
8 | improvements on each parcel qualifying for this
exemption that | ||||||
9 | were added after the base year for this parcel and that
| ||||||
10 | increased the assessed value of the property.
| ||||||
11 | In the case of land improved with an apartment building | ||||||
12 | owned and operated as
a cooperative or a building that is a | ||||||
13 | life care facility that qualifies as a
cooperative, the maximum | ||||||
14 | reduction from the equalized assessed value of the
property is | ||||||
15 | limited to the sum of the reductions calculated for each unit
| ||||||
16 | occupied as a residence by a person or persons (i) 65 years of | ||||||
17 | age or older, (ii) with a
household income that does not exceed | ||||||
18 | the maximum income limitation
of $35,000 or less prior to | ||||||
19 | taxable year 1999, $40,000 or
less in taxable years 1999 | ||||||
20 | through 2003, $45,000 or less in taxable year 2004 and 2005, | ||||||
21 | and $50,000 or less in taxable year 2006 and thereafter , (iii) | ||||||
22 | who is liable, by contract with the
owner
or owners of record, | ||||||
23 | for paying real property taxes on the property, and (iv) who is
| ||||||
24 | an owner of record of a legal or equitable interest in the | ||||||
25 | cooperative
apartment building, other than a leasehold | ||||||
26 | interest. In the instance of a
cooperative where a homestead |
| |||||||
| |||||||
1 | exemption has been granted under this Section,
the cooperative | ||||||
2 | association or its management firm shall credit the savings
| ||||||
3 | resulting from that exemption only to the apportioned tax | ||||||
4 | liability of the
owner who qualified for the exemption. Any | ||||||
5 | person who willfully refuses to
credit that savings to an owner | ||||||
6 | who qualifies for the exemption is guilty of a
Class B | ||||||
7 | misdemeanor.
| ||||||
8 | When a homestead exemption has been granted under this | ||||||
9 | Section and an
applicant then becomes a resident of a facility | ||||||
10 | licensed under the Nursing Home
Care Act, the exemption shall | ||||||
11 | be granted in subsequent years so long as the
residence (i) | ||||||
12 | continues to be occupied by the qualified applicant's spouse or
| ||||||
13 | (ii) if remaining unoccupied, is still owned by the qualified | ||||||
14 | applicant for the
homestead exemption.
| ||||||
15 | Beginning January 1, 1997, when an individual dies who | ||||||
16 | would have qualified
for an exemption under this Section, and | ||||||
17 | the surviving spouse does not
independently qualify for this | ||||||
18 | exemption because of age, the exemption under
this Section | ||||||
19 | shall be granted to the surviving spouse for the taxable year
| ||||||
20 | preceding and the taxable
year of the death, provided that, | ||||||
21 | except for age, the surviving spouse meets
all
other | ||||||
22 | qualifications for the granting of this exemption for those | ||||||
23 | years.
| ||||||
24 | When married persons maintain separate residences, the | ||||||
25 | exemption provided for
in this Section may be claimed by only | ||||||
26 | one of such persons and for only one
residence.
|
| |||||||
| |||||||
1 | For taxable year 1994 only, in counties having less than | ||||||
2 | 3,000,000
inhabitants, to receive the exemption, a person shall | ||||||
3 | submit an application by
February 15, 1995 to the Chief County | ||||||
4 | Assessment Officer
of the county in which the property is | ||||||
5 | located. In counties having 3,000,000
or more inhabitants, for | ||||||
6 | taxable year 1994 and all subsequent taxable years, to
receive | ||||||
7 | the exemption, a person
may submit an application to the Chief | ||||||
8 | County
Assessment Officer of the county in which the property | ||||||
9 | is located during such
period as may be specified by the Chief | ||||||
10 | County Assessment Officer. The Chief
County Assessment Officer | ||||||
11 | in counties of 3,000,000 or more inhabitants shall
annually | ||||||
12 | give notice of the application period by mail or by | ||||||
13 | publication. In
counties having less than 3,000,000 | ||||||
14 | inhabitants, beginning with taxable year
1995 and thereafter, | ||||||
15 | to receive the exemption, a person
shall
submit an
application | ||||||
16 | by July 1 of each taxable year to the Chief County Assessment
| ||||||
17 | Officer of the county in which the property is located. A | ||||||
18 | county may, by
ordinance, establish a date for submission of | ||||||
19 | applications that is
different than
July 1.
The applicant shall | ||||||
20 | submit with the
application an affidavit of the applicant's | ||||||
21 | total household income, age,
marital status (and if married the | ||||||
22 | name and address of the applicant's spouse,
if known), and | ||||||
23 | principal dwelling place of members of the household on January
| ||||||
24 | 1 of the taxable year. The Department shall establish, by rule, | ||||||
25 | a method for
verifying the accuracy of affidavits filed by | ||||||
26 | applicants under this Section , and the Chief County Assessment |
| |||||||
| |||||||
1 | Officer may conduct audits of any taxpayer claiming an | ||||||
2 | exemption under this Section to verify that the taxpayer is | ||||||
3 | eligible to receive the exemption. Each application shall | ||||||
4 | contain or be verified by a written declaration that it is made | ||||||
5 | under the penalties of perjury. A taxpayer's signing a | ||||||
6 | fraudulent application under this Act is perjury, as defined in | ||||||
7 | Section 32-2 of the Criminal Code of 1961 .
The applications | ||||||
8 | shall be clearly marked as applications for the Senior
Citizens | ||||||
9 | Assessment Freeze Homestead Exemption and must contain a notice | ||||||
10 | that any taxpayer who receives the exemption is subject to an | ||||||
11 | audit by the Chief County Assessment Officer .
| ||||||
12 | Notwithstanding any other provision to the contrary, in | ||||||
13 | counties having fewer
than 3,000,000 inhabitants, if an | ||||||
14 | applicant fails
to file the application required by this | ||||||
15 | Section in a timely manner and this
failure to file is due to a | ||||||
16 | mental or physical condition sufficiently severe so
as to | ||||||
17 | render the applicant incapable of filing the application in a | ||||||
18 | timely
manner, the Chief County Assessment Officer may extend | ||||||
19 | the filing deadline for
a period of 30 days after the applicant | ||||||
20 | regains the capability to file the
application, but in no case | ||||||
21 | may the filing deadline be extended beyond 3
months of the | ||||||
22 | original filing deadline. In order to receive the extension
| ||||||
23 | provided in this paragraph, the applicant shall provide the | ||||||
24 | Chief County
Assessment Officer with a signed statement from | ||||||
25 | the applicant's physician
stating the nature and extent of the | ||||||
26 | condition, that, in the
physician's opinion, the condition was |
| |||||||
| |||||||
1 | so severe that it rendered the applicant
incapable of filing | ||||||
2 | the application in a timely manner, and the date on which
the | ||||||
3 | applicant regained the capability to file the application.
| ||||||
4 | Beginning January 1, 1998, notwithstanding any other | ||||||
5 | provision to the
contrary, in counties having fewer than | ||||||
6 | 3,000,000 inhabitants, if an applicant
fails to file the | ||||||
7 | application required by this Section in a timely manner and
| ||||||
8 | this failure to file is due to a mental or physical condition | ||||||
9 | sufficiently
severe so as to render the applicant incapable of | ||||||
10 | filing the application in a
timely manner, the Chief County | ||||||
11 | Assessment Officer may extend the filing
deadline for a period | ||||||
12 | of 3 months. In order to receive the extension provided
in this | ||||||
13 | paragraph, the applicant shall provide the Chief County | ||||||
14 | Assessment
Officer with a signed statement from the applicant's | ||||||
15 | physician stating the
nature and extent of the condition, and | ||||||
16 | that, in the physician's opinion, the
condition was so severe | ||||||
17 | that it rendered the applicant incapable of filing the
| ||||||
18 | application in a timely manner.
| ||||||
19 | In counties having less than 3,000,000 inhabitants, if an | ||||||
20 | applicant was
denied an exemption in taxable year 1994 and the | ||||||
21 | denial occurred due to an
error on the part of an assessment
| ||||||
22 | official, or his or her agent or employee, then beginning in | ||||||
23 | taxable year 1997
the
applicant's base year, for purposes of | ||||||
24 | determining the amount of the exemption,
shall be 1993 rather | ||||||
25 | than 1994. In addition, in taxable year 1997, the
applicant's | ||||||
26 | exemption shall also include an amount equal to (i) the amount |
| |||||||
| |||||||
1 | of
any exemption denied to the applicant in taxable year 1995 | ||||||
2 | as a result of using
1994, rather than 1993, as the base year, | ||||||
3 | (ii) the amount of any exemption
denied to the applicant in | ||||||
4 | taxable year 1996 as a result of using 1994, rather
than 1993, | ||||||
5 | as the base year, and (iii) the amount of the exemption | ||||||
6 | erroneously
denied for taxable year 1994.
| ||||||
7 | For purposes of this Section, a person who will be 65 years | ||||||
8 | of age during the
current taxable year shall be eligible to | ||||||
9 | apply for the homestead exemption
during that taxable year. | ||||||
10 | Application shall be made during the application
period in | ||||||
11 | effect for the county of his or her residence.
| ||||||
12 | The Chief County Assessment Officer may determine the | ||||||
13 | eligibility of a life
care facility that qualifies as a | ||||||
14 | cooperative to receive the benefits
provided by this Section by | ||||||
15 | use of an affidavit, application, visual
inspection, | ||||||
16 | questionnaire, or other reasonable method in order to insure | ||||||
17 | that
the tax savings resulting from the exemption are credited | ||||||
18 | by the management
firm to the apportioned tax liability of each | ||||||
19 | qualifying resident. The Chief
County Assessment Officer may | ||||||
20 | request reasonable proof that the management firm
has so | ||||||
21 | credited that exemption.
| ||||||
22 | Except as provided in this Section, all information | ||||||
23 | received by the chief
county assessment officer or the | ||||||
24 | Department from applications filed under this
Section, or from | ||||||
25 | any investigation conducted under the provisions of this
| ||||||
26 | Section, shall be confidential, except for official purposes or
|
| |||||||
| |||||||
1 | pursuant to official procedures for collection of any State or | ||||||
2 | local tax or
enforcement of any civil or criminal penalty or | ||||||
3 | sanction imposed by this Act or
by any statute or ordinance | ||||||
4 | imposing a State or local tax. Any person who
divulges any such | ||||||
5 | information in any manner, except in accordance with a proper
| ||||||
6 | judicial order, is guilty of a Class A misdemeanor.
| ||||||
7 | Nothing contained in this Section shall prevent the | ||||||
8 | Director or chief county
assessment officer from publishing or | ||||||
9 | making available reasonable statistics
concerning the | ||||||
10 | operation of the exemption contained in this Section in which
| ||||||
11 | the contents of claims are grouped into aggregates in such a | ||||||
12 | way that
information contained in any individual claim shall | ||||||
13 | not be disclosed.
| ||||||
14 | (d) Each Chief County Assessment Officer shall annually | ||||||
15 | publish a notice
of availability of the exemption provided | ||||||
16 | under this Section. The notice
shall be published at least 60 | ||||||
17 | days but no more than 75 days prior to the date
on which the | ||||||
18 | application must be submitted to the Chief County Assessment
| ||||||
19 | Officer of the county in which the property is located. The | ||||||
20 | notice shall
appear in a newspaper of general circulation in | ||||||
21 | the county.
| ||||||
22 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
23 | no reimbursement by the State is required for the | ||||||
24 | implementation of any mandate created by this Section.
| ||||||
25 | (Source: P.A. 93-715, eff. 7-12-04; 94-794, eff. 5-22-06.)
|
| |||||||
| |||||||
1 | (35 ILCS 200/15-175)
| ||||||
2 | Sec. 15-175. General homestead exemption. Except as | ||||||
3 | provided in Sections 15-176 and 15-177
Section
15-176 , | ||||||
4 | homestead
property is
entitled to an annual homestead exemption | ||||||
5 | limited, except as described here
with relation to | ||||||
6 | cooperatives, to a reduction in the equalized assessed value
of | ||||||
7 | homestead property equal to the increase in equalized assessed | ||||||
8 | value for the
current assessment year above the equalized | ||||||
9 | assessed value of the property for
1977, up to the maximum | ||||||
10 | reduction set forth below. If however, the 1977
equalized | ||||||
11 | assessed value upon which taxes were paid is subsequently | ||||||
12 | determined
by local assessing officials, the Property Tax | ||||||
13 | Appeal Board, or a court to have
been excessive, the equalized | ||||||
14 | assessed value which should have been placed on
the property | ||||||
15 | for 1977 shall be used to determine the amount of the | ||||||
16 | exemption.
| ||||||
17 | Except as provided in Section 15-176, the maximum reduction | ||||||
18 | before taxable year 2004 shall be
$4,500 in counties with | ||||||
19 | 3,000,000 or more
inhabitants
and $3,500 in all other counties. | ||||||
20 | Except as provided in Sections 15-176 and 15-177
Section | ||||||
21 | 15-176 , for taxable years 2004 through 2007
and thereafter , the | ||||||
22 | maximum reduction shall be $5,000 , for taxable year 2008, the | ||||||
23 | maximum reduction is $5,500, and, for taxable years 2009 and | ||||||
24 | thereafter, the maximum reduction is $6,000 in all counties. If | ||||||
25 | a county has elected to subject itself to the provisions of | ||||||
26 | Section 15-176 as provided in subsection (k) of that Section, |
| |||||||
| |||||||
1 | then, for the first taxable year only after the provisions of | ||||||
2 | Section 15-176 no longer apply, for owners who, for the taxable | ||||||
3 | year, have not been granted a senior citizens assessment freeze | ||||||
4 | homestead exemption under Section 15-172 or a long-time | ||||||
5 | occupant homestead exemption under Section 15-177, there shall | ||||||
6 | be an additional exemption of $5,000 for owners with a | ||||||
7 | household income of $30,000 or less. If a county has elected to | ||||||
8 | subject itself to the provisions of Section 15-176 as provided | ||||||
9 | in subsection (k) of that Section, then, for the first taxable | ||||||
10 | year only after the provisions of
Section 15-176 no longer
| ||||||
11 | apply, for owners (i) who have not been granted a senior | ||||||
12 | citizens assessment freeze homestead exemption under Section | ||||||
13 | 15-172 for the taxable year and (ii) whose qualified property | ||||||
14 | has an assessed valuation that has increased by more than 20% | ||||||
15 | over the previous assessed valuation of the property, there | ||||||
16 | shall be an additional exemption of $5,000 for owners with a | ||||||
17 | household income of $30,000 or less. For purposes of this | ||||||
18 | paragraph, "household income" has the meaning set forth in this | ||||||
19 | Section 15-175.
| ||||||
20 | In counties with fewer than 3,000,000 inhabitants, if, | ||||||
21 | based on the most
recent assessment, the equalized assessed | ||||||
22 | value of
the homestead property for the current assessment year | ||||||
23 | is greater than the
equalized assessed value of the property | ||||||
24 | for 1977, the owner of the property
shall automatically receive | ||||||
25 | the exemption granted under this Section in an
amount equal to | ||||||
26 | the increase over the 1977 assessment up to the maximum
|
| |||||||
| |||||||
1 | reduction set forth in this Section.
| ||||||
2 | If in any assessment year beginning with the 2000 | ||||||
3 | assessment year,
homestead property has a pro-rata valuation | ||||||
4 | under
Section 9-180 resulting in an increase in the assessed | ||||||
5 | valuation, a reduction
in equalized assessed valuation equal to | ||||||
6 | the increase in equalized assessed
value of the property for | ||||||
7 | the year of the pro-rata valuation above the
equalized assessed | ||||||
8 | value of the property for 1977 shall be applied to the
property | ||||||
9 | on a proportionate basis for the period the property qualified | ||||||
10 | as
homestead property during the assessment year. The maximum | ||||||
11 | proportionate
homestead exemption shall not exceed the maximum | ||||||
12 | homestead exemption allowed in
the county under this Section | ||||||
13 | divided by 365 and multiplied by the number of
days the | ||||||
14 | property qualified as homestead property.
| ||||||
15 | "Homestead property" under this Section includes | ||||||
16 | residential property that is
occupied by its owner or owners as | ||||||
17 | his or their principal dwelling place, or
that is a leasehold | ||||||
18 | interest on which a single family residence is situated,
which | ||||||
19 | is occupied as a residence by a person who has an ownership | ||||||
20 | interest
therein, legal or equitable or as a lessee, and on | ||||||
21 | which the person is
liable for the payment of property taxes. | ||||||
22 | For land improved with
an apartment building owned and operated | ||||||
23 | as a cooperative or a building which
is a life care facility as | ||||||
24 | defined in Section 15-170 and considered to
be a cooperative | ||||||
25 | under Section 15-170, the maximum reduction from the equalized
| ||||||
26 | assessed value shall be limited to the increase in the value |
| |||||||
| |||||||
1 | above the
equalized assessed value of the property for 1977, up | ||||||
2 | to
the maximum reduction set forth above, multiplied by the | ||||||
3 | number of apartments
or units occupied by a person or persons | ||||||
4 | who is liable, by contract with the
owner or owners of record, | ||||||
5 | for paying property taxes on the property and is an
owner of | ||||||
6 | record of a legal or equitable interest in the cooperative
| ||||||
7 | apartment building, other than a leasehold interest. For | ||||||
8 | purposes of this
Section, the term "life care facility" has the | ||||||
9 | meaning stated in Section
15-170.
| ||||||
10 | "Household", as used in this Section,
means the owner, the | ||||||
11 | spouse of the owner, and all persons using
the
residence of the | ||||||
12 | owner as their principal place of residence.
| ||||||
13 | "Household income", as used in this Section,
means the | ||||||
14 | combined income of the members of a household
for the calendar | ||||||
15 | year preceding the taxable year.
| ||||||
16 | "Income", as used in this Section,
has the same meaning as | ||||||
17 | provided in Section 3.07 of the Senior
Citizens
and Disabled | ||||||
18 | Persons Property Tax Relief and Pharmaceutical Assistance Act,
| ||||||
19 | except that
"income" does not include veteran's benefits.
| ||||||
20 | In a cooperative where a homestead exemption has been | ||||||
21 | granted, the
cooperative association or its management firm | ||||||
22 | shall credit the savings
resulting from that exemption only to | ||||||
23 | the apportioned tax liability of the
owner who qualified for | ||||||
24 | the exemption. Any person who willfully refuses to so
credit | ||||||
25 | the savings shall be guilty of a Class B misdemeanor.
| ||||||
26 | Where married persons maintain and reside in separate |
| |||||||
| |||||||
1 | residences qualifying
as homestead property, each residence | ||||||
2 | shall receive 50% of the total reduction
in equalized assessed | ||||||
3 | valuation provided by this Section.
| ||||||
4 | In all counties, the assessor
or chief county assessment | ||||||
5 | officer may determine the
eligibility of residential property | ||||||
6 | to receive the homestead exemption and the amount of the | ||||||
7 | exemption by
application, visual inspection, questionnaire or | ||||||
8 | other reasonable methods. The
determination shall be made in | ||||||
9 | accordance with guidelines established by the
Department, | ||||||
10 | provided that the taxpayer applying for an additional general | ||||||
11 | exemption under this Section shall submit to the chief county | ||||||
12 | assessment officer an application with an affidavit of the | ||||||
13 | applicant's total household income, age, marital status (and, | ||||||
14 | if married, the name and address of the applicant's spouse, if | ||||||
15 | known), and principal dwelling place of members of the | ||||||
16 | household on January 1 of the taxable year. The Department | ||||||
17 | shall issue guidelines establishing a method for verifying the | ||||||
18 | accuracy of the affidavits filed by applicants under this | ||||||
19 | paragraph. The applications shall be clearly marked as | ||||||
20 | applications for the Additional General Homestead Exemption.
| ||||||
21 | In counties with fewer than 3,000,000 inhabitants, in the | ||||||
22 | event of a sale
of
homestead property the homestead exemption | ||||||
23 | shall remain in effect for the
remainder of the assessment year | ||||||
24 | of the sale. The assessor or chief county
assessment officer | ||||||
25 | may require the new
owner of the property to apply for the | ||||||
26 | homestead exemption for the following
assessment year.
|
| |||||||
| |||||||
1 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
2 | no reimbursement by the State is required for the | ||||||
3 | implementation of any mandate created by this Section.
| ||||||
4 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
5 | (35 ILCS 200/15-176)
| ||||||
6 | Sec. 15-176. Alternative general homestead exemption.
| ||||||
7 | (a) For the assessment years as determined under subsection | ||||||
8 | (j), in any county that has elected, by an ordinance in | ||||||
9 | accordance with subsection (k), to be subject to the provisions | ||||||
10 | of this Section in lieu of the provisions of Section 15-175, | ||||||
11 | homestead property is
entitled to
an annual homestead exemption | ||||||
12 | equal to a reduction in the property's equalized
assessed
value | ||||||
13 | calculated as provided in this Section.
| ||||||
14 | (b) As used in this Section:
| ||||||
15 | (1) "Assessor" means the supervisor of assessments or | ||||||
16 | the chief county assessment officer of each county.
| ||||||
17 | (2) "Adjusted homestead value" means the lesser of the | ||||||
18 | following values:
| ||||||
19 | (A) The property's base homestead value increased | ||||||
20 | by 7% for each
tax year after the base year through and | ||||||
21 | including the current tax year, or, if the property is | ||||||
22 | sold or ownership is otherwise transferred, the | ||||||
23 | property's base homestead value increased by 7% for | ||||||
24 | each tax year after the year of the sale or transfer | ||||||
25 | through and including the current tax year. The |
| |||||||
| |||||||
1 | increase by 7% each year is an increase by 7% over the | ||||||
2 | prior year.
| ||||||
3 | (B) The property's equalized assessed value for | ||||||
4 | the current tax
year minus : (i) $4,500 in Cook County | ||||||
5 | or $3,500 in all other counties in tax year 2003 ;
or
| ||||||
6 | (ii) $5,000 in all counties in tax years
year 2004 and | ||||||
7 | 2005; and (iii) the lesser of the amount of the general | ||||||
8 | homestead exemption under Section 15-175 or an amount | ||||||
9 | equal to the increase in the equalized assessed value | ||||||
10 | for the current tax year above the equalized assessed | ||||||
11 | value for 1977 in tax year 2006 and thereafter.
| ||||||
12 | (3) "Base homestead value".
| ||||||
13 | (A) Except as provided in subdivision (b)(3)(A-5) | ||||||
14 | or (b)(3)(B), "base homestead value" means the | ||||||
15 | equalized assessed value of the property for the base | ||||||
16 | year
prior to exemptions, minus (i) $4,500 in Cook | ||||||
17 | County or $3,500 in all other counties in tax year | ||||||
18 | 2003 ,
or (ii) $5,000 in all counties in tax years
year
| ||||||
19 | 2004 and 2005, or (iii) the lesser of the amount of the | ||||||
20 | general homestead exemption under Section 15-175 or an | ||||||
21 | amount equal to the increase in the equalized assessed | ||||||
22 | value for the current tax year above the equalized | ||||||
23 | assessed value for 1977 in tax year 2006 and
| ||||||
24 | thereafter, provided that it was assessed for that
year | ||||||
25 | as residential property qualified for any of the | ||||||
26 | homestead exemptions
under Sections 15-170 through |
| |||||||
| |||||||
1 | 15-175 of this Code, then in force, and
further | ||||||
2 | provided that the property's assessment was not based | ||||||
3 | on a reduced
assessed value resulting from a temporary | ||||||
4 | irregularity in the property for
that year. Except as | ||||||
5 | provided in subdivision (b)(3)(B), if the property did | ||||||
6 | not have a
residential
equalized assessed value for the | ||||||
7 | base year, then "base homestead value" means the base
| ||||||
8 | homestead value established by the assessor under | ||||||
9 | subsection (c).
| ||||||
10 | (A-5) On or before September 1, 2007, in Cook | ||||||
11 | County, the base homestead value, as set forth under | ||||||
12 | subdivision (b)(3)(A) and except as provided under | ||||||
13 | subdivision (b) (3) (B), must be recalculated as the | ||||||
14 | equalized assessed value of the property for the base | ||||||
15 | year, prior to exemptions, minus: | ||||||
16 | (1) if the general assessment year for the | ||||||
17 | property was 2003, the lesser of (i) $4,500 or (ii) | ||||||
18 | the amount equal to the increase in equalized | ||||||
19 | assessed value for the 2002 tax year above the | ||||||
20 | equalized assessed value for 1977; | ||||||
21 | (2) if the general assessment year for the | ||||||
22 | property was 2004, the lesser of (i) $4,500 or (ii) | ||||||
23 | the amount equal to the increase in equalized | ||||||
24 | assessed value for the 2003 tax year above the | ||||||
25 | equalized assessed value for 1977; | ||||||
26 | (3) if the general assessment year for the |
| |||||||
| |||||||
1 | property was 2005, the lesser of (i) $5,000 or (ii) | ||||||
2 | the amount equal to the increase in equalized | ||||||
3 | assessed value for the 2004 tax year above the | ||||||
4 | equalized assessed value for 1977.
| ||||||
5 | (B) If the property is sold or ownership is | ||||||
6 | otherwise transferred, other than sales or transfers | ||||||
7 | between spouses or between a parent and a child, "base | ||||||
8 | homestead value" means the equalized assessed value of | ||||||
9 | the property at the time of the sale or transfer prior | ||||||
10 | to exemptions, minus : (i) $4,500 in Cook County or | ||||||
11 | $3,500 in all other counties in tax year 2003 ;
or (ii) | ||||||
12 | $5,000 in all counties in tax years
year 2004 and 2005; | ||||||
13 | and (iii) the lesser of the amount of the general | ||||||
14 | homestead exemption under Section 15-175 or an amount | ||||||
15 | equal to the increase in the equalized assessed value | ||||||
16 | for the current tax year above the equalized assessed | ||||||
17 | value for 1977 in tax year 2006 and thereafter, | ||||||
18 | provided that it was assessed as residential property | ||||||
19 | qualified for any of the homestead exemptions
under | ||||||
20 | Sections 15-170 through 15-175 of this Code, then in | ||||||
21 | force, and
further provided that the property's | ||||||
22 | assessment was not based on a reduced
assessed value | ||||||
23 | resulting from a temporary irregularity in the | ||||||
24 | property.
| ||||||
25 | (3.5) "Base year" means (i) tax year 2002 in Cook | ||||||
26 | County or (ii) tax year 2005 or 2006
2002 or 2003 in all |
| |||||||
| |||||||
1 | other counties in accordance with the designation made by | ||||||
2 | the county as provided in subsection (k).
| ||||||
3 | (4) "Current tax year" means the tax year for which the | ||||||
4 | exemption under
this Section is being applied.
| ||||||
5 | (5) "Equalized assessed value" means the property's | ||||||
6 | assessed value as
equalized by the Department.
| ||||||
7 | (6) "Homestead" or "homestead property" means:
| ||||||
8 | (A) Residential property that as of January 1 of | ||||||
9 | the tax year is
occupied by its owner or owners as his, | ||||||
10 | her, or their principal dwelling
place, or that is a | ||||||
11 | leasehold interest on which a single family residence | ||||||
12 | is
situated, that is occupied as a residence by a | ||||||
13 | person who has a legal or
equitable interest therein | ||||||
14 | evidenced by a written instrument, as an owner
or as a | ||||||
15 | lessee, and on which the person is liable for the | ||||||
16 | payment of
property taxes. Residential units in an | ||||||
17 | apartment building owned and
operated as a | ||||||
18 | cooperative, or as a life care facility, which are | ||||||
19 | occupied by
persons who hold a legal or equitable | ||||||
20 | interest in the cooperative apartment
building or life | ||||||
21 | care facility as owners or lessees, and who are liable | ||||||
22 | by
contract for the payment of property taxes, shall be | ||||||
23 | included within this
definition of homestead property.
| ||||||
24 | (B) A homestead includes the dwelling place, | ||||||
25 | appurtenant
structures, and so much of the surrounding | ||||||
26 | land constituting the parcel on
which the dwelling |
| |||||||
| |||||||
1 | place is situated as is used for residential purposes. | ||||||
2 | If
the assessor has established a specific legal | ||||||
3 | description for a portion of
property constituting the | ||||||
4 | homestead, then the homestead shall be limited to
the | ||||||
5 | property within that description.
| ||||||
6 | (7) "Life care facility" means a facility as defined in | ||||||
7 | Section 2 of the
Life
Care Facilities Act.
| ||||||
8 | (c) If the property did not have a residential equalized | ||||||
9 | assessed value for
the base year as provided in subdivision | ||||||
10 | (b)(3)(A) of this Section, then the assessor
shall first | ||||||
11 | determine an initial value for the property by comparison with
| ||||||
12 | assessed values for the base year of other properties having | ||||||
13 | physical and
economic characteristics similar to those of the | ||||||
14 | subject property, so that the
initial value is uniform in | ||||||
15 | relation to assessed values of those other
properties for the | ||||||
16 | base year. The product of the initial value multiplied by
the | ||||||
17 | equalized factor for the base year for homestead properties in | ||||||
18 | that county, less : (i) $4,500 in Cook County or $3,500 in all | ||||||
19 | other counties in tax years
year 2003 ;
or (ii) $5,000 in all | ||||||
20 | counties in tax year 2004 and 2005; and (iii) the lesser of the | ||||||
21 | amount of the general homestead exemption under Section 15-175 | ||||||
22 | or an amount equal to the increase in the equalized assessed | ||||||
23 | value for the current tax year above the equalized assessed | ||||||
24 | value for 1977 in tax year 2006 and thereafter, is the base | ||||||
25 | homestead value.
| ||||||
26 | For any tax year for which the assessor determines or |
| |||||||
| |||||||
1 | adjusts an initial
value and
hence a base homestead value under | ||||||
2 | this subsection (c), the initial value shall
be subject
to | ||||||
3 | review by the same procedures applicable to assessed values | ||||||
4 | established
under this
Code for that tax year.
| ||||||
5 | (d) The base homestead value shall remain constant, except | ||||||
6 | that the assessor
may
revise it under the following | ||||||
7 | circumstances:
| ||||||
8 | (1) If the equalized assessed value of a homestead | ||||||
9 | property for the current
tax year is less than the previous | ||||||
10 | base homestead value for that property, then the
current | ||||||
11 | equalized assessed value (provided it is not based on a | ||||||
12 | reduced assessed
value resulting from a temporary | ||||||
13 | irregularity in the property) shall become the
base | ||||||
14 | homestead value in subsequent tax years.
| ||||||
15 | (2) For any year in which new buildings, structures, or | ||||||
16 | other
improvements are constructed on the homestead | ||||||
17 | property that would increase its
assessed value, the | ||||||
18 | assessor shall adjust the base homestead value as provided | ||||||
19 | in
subsection (c) of this Section with due regard to the | ||||||
20 | value added by the new
improvements. | ||||||
21 | (3) If the property is sold or ownership is otherwise | ||||||
22 | transferred, the base homestead value of the property shall | ||||||
23 | be adjusted as provided in subdivision (b)(3)(B). This item | ||||||
24 | (3) does not apply to sales or transfers between spouses or | ||||||
25 | between a parent and a child.
| ||||||
26 | (4) the recalculation required in Cook County under |
| |||||||
| |||||||
1 | subdivision (b)(3)(A-5).
| ||||||
2 | (e) The amount of the exemption under this Section is the | ||||||
3 | equalized assessed
value of the homestead property for the | ||||||
4 | current tax year, minus the adjusted homestead
value, with the | ||||||
5 | following exceptions: | ||||||
6 | (1) In Cook County, the
The exemption under this | ||||||
7 | Section shall not exceed $20,000 for any taxable year | ||||||
8 | through tax year: | ||||||
9 | (i) 2005, if the general assessment year for the
| ||||||
10 | property is 2003; | ||||||
11 | (ii) 2006, if the general assessment year for the
| ||||||
12 | property is 2004; or | ||||||
13 | (iii) 2007, if the general assessment year for the
| ||||||
14 | property is 2005. | ||||||
15 | (1.1) Thereafter, in Cook County, and in all other | ||||||
16 | counties, the exemption is as follows: | ||||||
17 | (i) if the general assessment year for the property
| ||||||
18 | is 2006, then the exemption may not exceed: $40,000 for
| ||||||
19 | taxable year 2006; $35,000 for taxable year 2007; and
| ||||||
20 | $30,000 for taxable year 2008; | ||||||
21 | (ii) if the general assessment year for the
| ||||||
22 | property is 2007, then the exemption may not exceed:
| ||||||
23 | $40,000 for taxable year 2007; $35,000 for taxable year
| ||||||
24 | 2008; and $30,000 for taxable year 2009; and | ||||||
25 | (iii) if the general assessment year for the
| ||||||
26 | property is 2008, then the exemption may not exceed:
|
| |||||||
| |||||||
1 | $40,000 for taxable year 2008; $35,000 for taxable year
| ||||||
2 | 2009; and $30,000 for taxable year 2010 . | ||||||
3 | (1.5) In Cook County, for the 2006 taxable year only, the | ||||||
4 | maximum amount of the exemption set forth under subsection | ||||||
5 | (e)(1.1)(i) of this Section may be increased: (i) by $7,000 if | ||||||
6 | the equalized assessed value of the property in that taxable | ||||||
7 | year exceeds the equalized assessed value of that property in | ||||||
8 | 2002 by 100% or more; or (ii) by $2,000 if the equalized | ||||||
9 | assessed value of the property in that taxable year exceeds the | ||||||
10 | equalized assessed value of that property in 2002 by more than | ||||||
11 | 80% but less than 100%.
| ||||||
12 | (2) In the case of homestead property that also | ||||||
13 | qualifies for
the exemption under Section 15-172, the | ||||||
14 | property is entitled to the exemption under
this Section, | ||||||
15 | limited to the amount of (i) $4,500 in Cook County or | ||||||
16 | $3,500 in all other counties in tax year 2003 ,
or (ii) | ||||||
17 | $5,000 in all counties in tax years
year 2004 and 2005, or | ||||||
18 | (iii) the lesser of the amount of the general homestead | ||||||
19 | exemption under Section 15-175 or an amount equal to the | ||||||
20 | increase in the equalized assessed value for the current | ||||||
21 | tax year above the equalized assessed value for 1977 in tax | ||||||
22 | year 2006 and thereafter.
| ||||||
23 | (f) In the case of an apartment building owned and operated | ||||||
24 | as a cooperative, or
as a life care facility, that contains | ||||||
25 | residential units that qualify as homestead property
under this | ||||||
26 | Section, the maximum cumulative exemption amount attributed to |
| |||||||
| |||||||
1 | the entire
building or facility shall not exceed the sum of the | ||||||
2 | exemptions calculated for each
qualified residential unit. The | ||||||
3 | cooperative association, management firm, or other person
or | ||||||
4 | entity that manages or controls the cooperative apartment | ||||||
5 | building or life care facility
shall credit the exemption | ||||||
6 | attributable to each residential unit only to the apportioned | ||||||
7 | tax
liability of the owner or other person responsible for | ||||||
8 | payment of taxes as to that unit.
Any person who willfully | ||||||
9 | refuses to so credit the exemption is guilty of a Class B
| ||||||
10 | misdemeanor.
| ||||||
11 | (g) When married persons maintain separate residences, the | ||||||
12 | exemption provided
under this Section shall be claimed by only | ||||||
13 | one such person and for only one residence.
| ||||||
14 | (h) In the event of a sale or other transfer in ownership | ||||||
15 | of the homestead property, the exemption under this
Section | ||||||
16 | shall remain in effect for the remainder of the tax year and be | ||||||
17 | calculated using the same base homestead value in which the | ||||||
18 | sale or transfer occurs, but (other than for sales or transfers | ||||||
19 | between spouses or between a parent and a child) shall be | ||||||
20 | calculated for any subsequent tax year using the new base | ||||||
21 | homestead value as provided in subdivision (b)(3)(B).
The | ||||||
22 | assessor may require the new owner of the property to apply for | ||||||
23 | the exemption in the
following year.
| ||||||
24 | (i) The assessor may determine whether property qualifies | ||||||
25 | as a homestead under
this Section by application, visual | ||||||
26 | inspection, questionnaire, or other
reasonable methods.
Each |
| |||||||
| |||||||
1 | year, at the time the assessment books are certified to the | ||||||
2 | county clerk
by the board
of review, the assessor shall furnish | ||||||
3 | to the county clerk a list of the
properties qualified
for the | ||||||
4 | homestead exemption under this Section. The list shall note the | ||||||
5 | base
homestead
value of each property to be used in the | ||||||
6 | calculation of the exemption for the
current tax
year.
| ||||||
7 | (j) In counties with 3,000,000 or more inhabitants, the | ||||||
8 | provisions of this Section apply as follows:
| ||||||
9 | (1) If the general assessment year for the property is | ||||||
10 | 2003, this Section
applies for assessment years 2003, 2004, | ||||||
11 | and 2005 , 2006, 2007, and 2008 .
Thereafter, the provisions | ||||||
12 | of Section 15-175 apply.
| ||||||
13 | (2) If the general assessment year for the property is | ||||||
14 | 2004, this Section
applies for assessment years 2004, 2005, | ||||||
15 | and 2006 , 2007, 2008, and 2009 .
Thereafter, the provisions | ||||||
16 | of Section 15-175 apply.
| ||||||
17 | (3) If the general assessment year for the property is | ||||||
18 | 2005, this Section
applies for assessment years 2005, 2006, | ||||||
19 | and 2007 , 2008, 2009, and 2010 .
Thereafter, the provisions | ||||||
20 | of Section 15-175 apply. | ||||||
21 | In counties with less than 3,000,000 inhabitants, this | ||||||
22 | Section applies for assessment years (i)
2006, 2007, 2008, and | ||||||
23 | 2009 if tax year 2005
2003, 2004, and 2005 if 2002 is the | ||||||
24 | designated base year or (ii)
2007, 2008, 2009, and 2010 if tax | ||||||
25 | year 2006
2004, 2005, and 2006 if 2003 is the designated base | ||||||
26 | year. Thereafter, the provisions of Section 15-175 apply.
|
| |||||||
| |||||||
1 | (k) To be subject to the provisions of this Section in lieu | ||||||
2 | of Section 15-175, a county must adopt an ordinance to subject | ||||||
3 | itself to the provisions of this Section within 6 months after | ||||||
4 | the effective date of this amendatory Act of the 95th General | ||||||
5 | Assembly
93rd General Assembly . In a county other than Cook | ||||||
6 | County, the ordinance must designate either tax year 2005
2002
| ||||||
7 | or tax year 2006
2003
as the base year.
| ||||||
8 | (l) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
9 | Act, no
reimbursement
by the State is required for the | ||||||
10 | implementation of any mandate created by this
Section.
| ||||||
11 | (Source: P.A. 93-715, eff. 7-12-04.) | ||||||
12 | (35 ILCS 200/15-177 new) | ||||||
13 | Sec. 15-177. The long-time occupant homestead exemption. | ||||||
14 | (a) If the county has elected, under Section 15-176, to be | ||||||
15 | subject to the provisions of the alternative general homestead | ||||||
16 | exemption, then, for taxable years 2007 and thereafter, | ||||||
17 | regardless of whether the exemption under Section 15-176 | ||||||
18 | applies, qualified homestead property is
entitled to
an annual | ||||||
19 | homestead exemption equal to a reduction in the property's | ||||||
20 | equalized
assessed
value calculated as provided in this | ||||||
21 | Section. | ||||||
22 | (b) As used in this Section: | ||||||
23 | "Adjusted homestead value" means the lesser of
the | ||||||
24 | following values: | ||||||
25 | (1) The property's base homestead value increased
by: |
| |||||||
| |||||||
1 | (i) 10% for each taxable year after the base year through | ||||||
2 | and including the current tax year for qualified taxpayers | ||||||
3 | with a household income of more than $75,000 but not | ||||||
4 | exceeding $100,000; or (ii) 7% for each taxable year after | ||||||
5 | the base year through and including the current tax year | ||||||
6 | for qualified taxpayers with a household income of $75,000 | ||||||
7 | or less. The increase each year is an increase over the | ||||||
8 | prior year; or | ||||||
9 | (2) The property's equalized assessed value for
the | ||||||
10 | current tax year minus the general homestead deduction. | ||||||
11 | "Base homestead value" means: | ||||||
12 | (1) if the property did not have an adjusted homestead | ||||||
13 | value under Section 15-176 for the base year, then an | ||||||
14 | amount equal to the equalized assessed value of the | ||||||
15 | property for the base year prior to exemptions, minus the | ||||||
16 | general homestead deduction, provided that the property's | ||||||
17 | assessment was not based on a reduced assessed value | ||||||
18 | resulting from a temporary irregularity in the property for | ||||||
19 | that year; or | ||||||
20 | (2) if the property had an adjusted homestead value | ||||||
21 | under Section 15-176 for the base year, then an amount | ||||||
22 | equal to the adjusted homestead value of the property under | ||||||
23 | Section 15-176 for the base year. | ||||||
24 | "Base year" means the taxable year prior to the taxable | ||||||
25 | year in which the taxpayer first qualifies for the exemption | ||||||
26 | under this Section. |
| |||||||
| |||||||
1 | "Current taxable year" means the taxable year for which
the | ||||||
2 | exemption under this Section is being applied. | ||||||
3 | "Equalized assessed value" means the property's
assessed | ||||||
4 | value as equalized by the Department. | ||||||
5 | "Homestead" or "homestead property" means residential | ||||||
6 | property that as of January 1 of
the tax year is occupied by a | ||||||
7 | qualified taxpayer as his or her principal dwelling place, or | ||||||
8 | that is a leasehold interest on which a single family residence | ||||||
9 | is situated, that is occupied as a residence by a qualified | ||||||
10 | taxpayer who has a legal or equitable interest therein | ||||||
11 | evidenced by a written instrument, as an owner or as a lessee, | ||||||
12 | and on which the person is liable for the payment of property | ||||||
13 | taxes. Residential units in an apartment building owned and | ||||||
14 | operated as a cooperative, or as a life care facility, which | ||||||
15 | are occupied by persons who hold a legal or equitable interest | ||||||
16 | in the cooperative apartment building or life care facility as | ||||||
17 | owners or lessees, and who are liable by contract for the | ||||||
18 | payment of property taxes, are included within this definition | ||||||
19 | of homestead property. A homestead includes the dwelling place,
| ||||||
20 | appurtenant structures, and so much of the surrounding land | ||||||
21 | constituting the parcel on which the dwelling place is situated | ||||||
22 | as is used for residential purposes. If the assessor has | ||||||
23 | established a specific legal description for a portion of | ||||||
24 | property constituting the homestead, then the homestead is | ||||||
25 | limited to the property within that description. | ||||||
26 | "Household income" has the meaning set forth under Section |
| |||||||
| |||||||
1 | 15-172 of this Code.
| ||||||
2 | "General homestead deduction" means the amount of the | ||||||
3 | general homestead exemption under Section 15-175.
| ||||||
4 | "Life care facility" means a facility defined
in Section 2 | ||||||
5 | of the Life Care Facilities Act. | ||||||
6 | "Qualified homestead property" means homestead property | ||||||
7 | owned by a qualified taxpayer.
| ||||||
8 | "Qualified taxpayer" means any individual: | ||||||
9 | (1) who, for at least 10 continuous years as of January | ||||||
10 | 1 of the taxable year, has occupied the same homestead | ||||||
11 | property as a principal residence and domicile or who, for | ||||||
12 | at least 5 continuous years as of January 1 of the taxable | ||||||
13 | year, has occupied the same homestead property as a | ||||||
14 | principal residence and domicile if that person received | ||||||
15 | assistance in the acquisition of the property as part of a | ||||||
16 | government or nonprofit housing program; and | ||||||
17 | (2) who has a household income of $100,000 or less.
| ||||||
18 | (c) The base homestead value must remain constant, except | ||||||
19 | that the assessor may revise it under any of the following | ||||||
20 | circumstances: | ||||||
21 | (1) If the equalized assessed value of a homestead
| ||||||
22 | property for the current tax year is less than the previous | ||||||
23 | base homestead value for that property, then the current | ||||||
24 | equalized assessed value (provided it is not based on a | ||||||
25 | reduced assessed value resulting from a temporary | ||||||
26 | irregularity in the property) becomes the base homestead |
| |||||||
| |||||||
1 | value in subsequent tax years. | ||||||
2 | (2) For any year in which new buildings, structures,
or | ||||||
3 | other improvements are constructed on the homestead | ||||||
4 | property that would increase its assessed value, the | ||||||
5 | assessor shall adjust the base homestead value with due | ||||||
6 | regard to the value added by the new improvements. | ||||||
7 | (d) The amount of the exemption under this Section is the | ||||||
8 | greater of: (i) the equalized assessed value of the homestead | ||||||
9 | property for the current tax year minus the adjusted homestead | ||||||
10 | value; or (ii) the general homestead deduction. | ||||||
11 | (e) In the case of an apartment building owned and operated | ||||||
12 | as a cooperative, or as a life care facility, that contains | ||||||
13 | residential units that qualify as homestead property of a | ||||||
14 | qualified taxpayer under this Section, the maximum cumulative | ||||||
15 | exemption amount attributed to the entire building or facility | ||||||
16 | shall not exceed the sum of the exemptions calculated for each | ||||||
17 | unit that is a qualified homestead property. The cooperative | ||||||
18 | association, management firm, or other person or entity that | ||||||
19 | manages or controls the cooperative apartment building or life | ||||||
20 | care facility shall credit the exemption attributable to each | ||||||
21 | residential unit only to the apportioned tax liability of the | ||||||
22 | qualified taxpayer as to that unit. Any person who willfully | ||||||
23 | refuses to so credit the exemption is guilty of a Class B | ||||||
24 | misdemeanor. | ||||||
25 | (f) When married persons maintain separate residences, the | ||||||
26 | exemption provided under this Section may be claimed by only |
| |||||||
| |||||||
1 | one such person and for only one residence. No person who | ||||||
2 | receives an exemption under Section 15-172 of this Code may | ||||||
3 | receive an exemption under this Section. No person who receives | ||||||
4 | an exemption under this Section may receive an exemption under | ||||||
5 | Section 15-175 or 15-176 of this Code. | ||||||
6 | (g) In the event of a sale or other transfer in ownership | ||||||
7 | of the homestead property between spouses or between a parent | ||||||
8 | and a child, the exemption under this Section remains in effect | ||||||
9 | if the new owner has a household income of $100,000 or less. | ||||||
10 | (h) In the event of a sale or other transfer in ownership | ||||||
11 | of the homestead property other than subsection (g) of this | ||||||
12 | Section, the exemption under this Section shall remain in | ||||||
13 | effect for the remainder of the tax year and be calculated | ||||||
14 | using the same base homestead value in which the sale or | ||||||
15 | transfer occurs.
| ||||||
16 | (i) To receive the exemption, a person must submit an | ||||||
17 | application to the county assessor during the period specified | ||||||
18 | by the county assessor. | ||||||
19 | The county assessor shall annually give notice of the | ||||||
20 | application period by mail or by publication. | ||||||
21 | The taxpayer must submit, with the application, an | ||||||
22 | affidavit of the taxpayer's total household income, marital | ||||||
23 | status (and if married the name and address of the applicant's | ||||||
24 | spouse, if known), and principal dwelling place of members of | ||||||
25 | the household on January 1 of the taxable year. The Department | ||||||
26 | shall establish, by rule, a method for verifying the accuracy |
| |||||||
| |||||||
1 | of affidavits filed by applicants under this Section, and the | ||||||
2 | Chief County Assessment Officer may conduct audits of any | ||||||
3 | taxpayer claiming an exemption under this Section to verify | ||||||
4 | that the taxpayer is eligible to receive the exemption. Each | ||||||
5 | application shall contain or be verified by a written | ||||||
6 | declaration that it is made under the penalties of perjury. A | ||||||
7 | taxpayer's signing a fraudulent application under this Act is | ||||||
8 | perjury, as defined in Section 32-2 of the Criminal Code of | ||||||
9 | 1961. The applications shall be clearly marked as applications | ||||||
10 | for the Long-time Occupant Homestead Exemption and must contain | ||||||
11 | a notice that any taxpayer who receives the exemption is | ||||||
12 | subject to an audit by the Chief County Assessment Officer. | ||||||
13 | (j) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
14 | Act, no reimbursement by the State is required for the | ||||||
15 | implementation of any mandate created by this Section.
| ||||||
16 | (35 ILCS 200/18-178 new) | ||||||
17 | Sec. 18-178. Abatement for the residence of a surviving | ||||||
18 | spouse of a fallen police officer or rescue worker. | ||||||
19 | (a) The governing body of any county or municipality may, | ||||||
20 | by ordinance, order the county clerk to abate any percentage of | ||||||
21 | the taxes levied by the county or municipality on each parcel | ||||||
22 | of qualified property within the boundaries of the county or | ||||||
23 | municipality that is owned by the surviving spouse of a fallen | ||||||
24 | police officer or rescue worker. | ||||||
25 | (b) The governing body may provide, by ordinance, for the |
| |||||||
| |||||||
1 | percentage amount and duration of an abatement under this | ||||||
2 | Section and for any other provision necessary to carry out the | ||||||
3 | provisions of this Section. Upon passing an ordinance under | ||||||
4 | this Section, the county or municipality must deliver a | ||||||
5 | certified copy of the ordinance to the county clerk. | ||||||
6 | (c) As used in this Section: | ||||||
7 | "Fallen police officer or rescue worker" means an | ||||||
8 | individual who dies: | ||||||
9 | (1) as a result of or in the course of employment as a | ||||||
10 | police officer; or | ||||||
11 | (2) while in the active service of a fire, rescue, or | ||||||
12 | emergency medical service. | ||||||
13 | "Fallen police officer or rescue worker", however, does not | ||||||
14 | include any individual whose death was the result of that | ||||||
15 | individual's own willful misconduct or abuse of alcohol or | ||||||
16 | drugs.
| ||||||
17 | "Qualified property" means a parcel of real property that | ||||||
18 | is occupied by not more than 2 families, that is used as the | ||||||
19 | principal residence by a surviving spouse, and that: | ||||||
20 | (1) was owned by the fallen police officer or rescue | ||||||
21 | worker or surviving spouse at the time of the police | ||||||
22 | officer's or rescue worker's death; | ||||||
23 | (2) was acquired by the surviving spouse within 2 years | ||||||
24 | after the police officer's or rescue worker's death if the | ||||||
25 | surviving spouse was domiciled in the State at the time of | ||||||
26 | that death; or |
| |||||||
| |||||||
1 | (3) was acquired more than 2 years after the police | ||||||
2 | officer's or rescue worker's death if surviving spouse | ||||||
3 | qualified for an abatement for a former qualified property | ||||||
4 | located in that municipality. | ||||||
5 | "Surviving spouse" means a spouse, who has not remarried, | ||||||
6 | of a fallen police officer or rescue worker.
| ||||||
7 | (35 ILCS 200/20-15)
| ||||||
8 | Sec. 20-15. Information on bill or separate statement. | ||||||
9 | There shall be
printed on each bill, or on a separate slip | ||||||
10 | which shall be mailed with the
bill:
| ||||||
11 | (a) a statement itemizing the rate at which taxes have | ||||||
12 | been extended for
each of the taxing districts in the | ||||||
13 | county in whose district the property is
located, and in | ||||||
14 | those counties utilizing
electronic data processing | ||||||
15 | equipment the dollar amount of tax due from the
person | ||||||
16 | assessed allocable to each of those taxing districts, | ||||||
17 | including a
separate statement of the dollar amount of tax | ||||||
18 | due which is allocable to a tax
levied under the Illinois | ||||||
19 | Local Library Act or to any other tax levied by a
| ||||||
20 | municipality or township for public library purposes,
| ||||||
21 | (b) a separate statement for each of the taxing | ||||||
22 | districts of the dollar
amount of tax due which is | ||||||
23 | allocable to a tax levied under the Illinois Pension
Code | ||||||
24 | or to any other tax levied by a municipality or township | ||||||
25 | for public
pension or retirement purposes,
|
| |||||||
| |||||||
1 | (c) the total tax rate,
| ||||||
2 | (d) the total amount of tax due, and
| ||||||
3 | (e) the amount by which the total tax and the tax | ||||||
4 | allocable to each taxing
district differs from the | ||||||
5 | taxpayer's last prior tax bill.
| ||||||
6 | The county treasurer shall ensure that only those taxing | ||||||
7 | districts in
which a parcel of property is located shall be | ||||||
8 | listed on the bill for that
property.
| ||||||
9 | In all counties the statement shall also provide:
| ||||||
10 | (1) the property index number or other suitable | ||||||
11 | description,
| ||||||
12 | (2) the assessment of the property,
| ||||||
13 | (3) the equalization factors imposed by the county and | ||||||
14 | by the Department,
and
| ||||||
15 | (4) the equalized assessment resulting from the | ||||||
16 | application of the
equalization factors to the basic | ||||||
17 | assessment.
| ||||||
18 | In all counties which do not classify property for purposes | ||||||
19 | of taxation, for
property on which a single family residence is | ||||||
20 | situated the statement shall
also include a statement to | ||||||
21 | reflect the fair cash value determined for the
property. In all | ||||||
22 | counties which classify property for purposes of taxation in
| ||||||
23 | accordance with Section 4 of Article IX of the Illinois | ||||||
24 | Constitution, for
parcels of residential property in the lowest | ||||||
25 | assessment classification the
statement shall also include a | ||||||
26 | statement to reflect the fair cash value
determined for the |
| |||||||
| |||||||
1 | property.
| ||||||
2 | In all counties, the statement must include information | ||||||
3 | that certain
taxpayers may be eligible for tax exemptions, | ||||||
4 | abatements, and other assistance programs and that, for more | ||||||
5 | information, taxpayers should consult with the office of their | ||||||
6 | township or county assessor and with the Illinois Department of | ||||||
7 | Revenue.
| ||||||
8 | In all counties, the statement shall include information | ||||||
9 | that certain
taxpayers may be eligible for the Senior Citizens | ||||||
10 | and Disabled Persons Property
Tax Relief and Pharmaceutical | ||||||
11 | Assistance Act and that applications are
available from the | ||||||
12 | Illinois Department on Aging
of Revenue .
| ||||||
13 | In counties which use the estimated or accelerated billing | ||||||
14 | methods, these
statements shall only be provided with the final | ||||||
15 | installment of taxes due. The
provisions of this Section create | ||||||
16 | a mandatory statutory duty. They are not
merely directory or | ||||||
17 | discretionary. The failure or neglect of the collector to
mail | ||||||
18 | the bill, or the failure of the taxpayer to receive the bill, | ||||||
19 | shall not
affect the validity of any tax, or the liability for | ||||||
20 | the payment of any tax.
| ||||||
21 | (Source: P.A. 91-699, eff. 1-1-01.)
| ||||||
22 | (35 ILCS 200/20-178)
| ||||||
23 | Sec. 20-178. Certificate of error; refund; interest. When | ||||||
24 | the county
collector
makes any refunds
due on certificates of | ||||||
25 | error issued under Sections 14-15 through 14-25
that have been |
| |||||||
| |||||||
1 | either
certified or adjudicated, the county collector shall pay | ||||||
2 | the taxpayer interest
on the amount of the refund
at the rate | ||||||
3 | of 0.5% per month.
| ||||||
4 | No interest shall be due under this Section for any time | ||||||
5 | prior to 60 days
after
the effective date of
this amendatory | ||||||
6 | Act of the 91st General Assembly. For certificates of error
| ||||||
7 | issued prior to
the
effective date of this amendatory
Act of | ||||||
8 | the 91st General Assembly, the county collector shall
pay the | ||||||
9 | taxpayer interest from 60 days after the effective date of this
| ||||||
10 | amendatory Act of the 91st General Assembly
until the date the | ||||||
11 | refund is
paid. For certificates of error issued on or after | ||||||
12 | the effective date of this
amendatory Act of the 91st General | ||||||
13 | Assembly,
interest shall be paid from 60
days after the | ||||||
14 | certificate of error is issued by the chief county assessment
| ||||||
15 | officer to the
date the refund is made.
To cover the cost of | ||||||
16 | interest, the county collector shall proportionately
reduce | ||||||
17 | the distribution of
taxes collected for each taxing district in | ||||||
18 | which the property is situated.
| ||||||
19 | This Section shall not apply to any certificate of error | ||||||
20 | granting a homestead
exemption under
Section 15-170, 15-172,
| ||||||
21 | 15-175, or 15-176 , or 15-177 .
| ||||||
22 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
23 | (35 ILCS 200/21-27)
| ||||||
24 | Sec. 21-27. Waiver of interest penalty. | ||||||
25 | (a) On the recommendation
of the county treasurer, the |
| |||||||
| |||||||
1 | county board may adopt a resolution under which an
interest | ||||||
2 | penalty for the delinquent payment of taxes for any year that
| ||||||
3 | otherwise would be imposed under Section 21-15, 21-20, or 21-25 | ||||||
4 | shall be waived
in the case of any person who meets all of the | ||||||
5 | following criteria:
| ||||||
6 | (1) The person is determined eligible for a grant under | ||||||
7 | the Senior
Citizens and Disabled Persons Property Tax | ||||||
8 | Relief and Pharmaceutical Assistance
Act with respect to | ||||||
9 | the taxes for that year.
| ||||||
10 | (2) The person requests, in writing, on a form approved | ||||||
11 | by the county
treasurer, a waiver of the interest penalty, | ||||||
12 | and the request is filed with the
county treasurer on or | ||||||
13 | before the first day of the month that an installment of
| ||||||
14 | taxes is due.
| ||||||
15 | (3) The person pays the installment of taxes due, in | ||||||
16 | full, on or before
the third day of the month that the | ||||||
17 | installment is due.
| ||||||
18 | (4) The county treasurer approves the request for a | ||||||
19 | waiver.
| ||||||
20 | (b) With respect to property that qualifies as a brownfield | ||||||
21 | site under Section 58.2 of the Environmental Protection Act, | ||||||
22 | the county board, upon the recommendation
of the county | ||||||
23 | treasurer, may, within 60 days after the effective date of this | ||||||
24 | amendatory Act of the 95th General Assembly, adopt a resolution | ||||||
25 | to waive an
interest penalty for the delinquent payment of | ||||||
26 | taxes for any year prior to the 2008 taxable year that
|
| |||||||
| |||||||
1 | otherwise would be imposed under Section 21-15, 21-20, or 21-25 | ||||||
2 | if all of the following criteria are met: | ||||||
3 | (1) the property has delinquent taxes and an | ||||||
4 | outstanding interest penalty and the amount of that | ||||||
5 | interest penalty is so large as to, possibly, result in all | ||||||
6 | of the taxes becoming uncollectible; | ||||||
7 | (2) the property is part of a redevelopment plan of a | ||||||
8 | unit of local government and that unit of local government | ||||||
9 | does not oppose the waiver of the interest penalty; | ||||||
10 | (3) the redevelopment of the property will benefit the | ||||||
11 | public interest by remediating the brownfield | ||||||
12 | contamination; | ||||||
13 | (4) the taxpayer delivers to the county treasurer (i) a | ||||||
14 | written request for a waiver of the interest penalty, on a | ||||||
15 | form approved by the county
treasurer, and (ii) a copy of | ||||||
16 | the redevelopment plan for the property; | ||||||
17 | (5) the taxpayer pays, in full, the amount of up to the | ||||||
18 | amount of the first 2 installments of taxes due, to be held | ||||||
19 | in escrow pending the approval of the waiver, and enters | ||||||
20 | into an agreement with the county treasurer setting forth a | ||||||
21 | schedule for the payment of any remaining taxes due; and | ||||||
22 | (6) the county treasurer approves the request for a | ||||||
23 | waiver. | ||||||
24 | (Source: Incorporates P.A. 88-221; 88-670, eff. 12-2-94)
| ||||||
25 | (35 ILCS 200/24-35 new)
|
| |||||||
| |||||||
1 | Sec. 24-35. Property Tax Reform and Relief Task Force.
| ||||||
2 | (a) There is created the Property Tax Reform and Relief | ||||||
3 | Task Force consisting of 9 members appointed as follows: 3 | ||||||
4 | members appointed by the President of the Senate, one of whom | ||||||
5 | shall be designated as the chair of the Task Force upon | ||||||
6 | appointment; 2 members appointed by the Minority Leader of the | ||||||
7 | Senate; 2 members appointed by the Speaker of the House of | ||||||
8 | Representatives; and 2 members appointed by the Minority Leader | ||||||
9 | of the House of Representatives.
| ||||||
10 | (b) The Task Force shall conduct a
study of the property | ||||||
11 | tax system in Illinois and investigate
methods of reducing the | ||||||
12 | reliance on property taxes and
alternative methods of funding. | ||||||
13 | (c) The members of the Task Force shall serve
without | ||||||
14 | compensation but shall be reimbursed for their
reasonable and | ||||||
15 | necessary expenses from funds appropriated for that purpose.
| ||||||
16 | (d) The Task Force shall submit its findings to
the General | ||||||
17 | Assembly no later than January 1, 2010, at
which time the Task | ||||||
18 | Force is dissolved.
| ||||||
19 | (e) The Department of Revenue shall provide administrative | ||||||
20 | support to the Task Force.
| ||||||
21 | Section 15. The County Economic Development Project Area | ||||||
22 | Property
Tax Allocation Act is amended by changing Section 6 as | ||||||
23 | follows:
| ||||||
24 | (55 ILCS 85/6)
(from Ch. 34, par. 7006)
|
| |||||||
| |||||||
1 | Sec. 6. Filing with county clerk; certification of initial | ||||||
2 | equalized
assessed value.
| ||||||
3 | (a) The county shall file a certified copy of any ordinance
| ||||||
4 | authorizing property tax allocation financing for an economic | ||||||
5 | development
project area with the county clerk, and the county | ||||||
6 | clerk shall immediately
thereafter determine (1) the most | ||||||
7 | recently ascertained equalized assessed
value of each lot, | ||||||
8 | block, tract or parcel of real property within the
economic | ||||||
9 | development project area from which shall be deducted the
| ||||||
10 | homestead exemptions under Article 15
provided by Sections | ||||||
11 | 15-170, 15-175, and
15-176 of the Property
Tax Code, which | ||||||
12 | value shall be the "initial equalized assessed value" of each
| ||||||
13 | such piece of property, and (2) the total equalized assessed | ||||||
14 | value of all
taxable real property within the economic | ||||||
15 | development project area by adding
together the most recently | ||||||
16 | ascertained equalized assessed value of each taxable
lot, | ||||||
17 | block, tract, or parcel of real property within such economic | ||||||
18 | development
project area, from which shall be deducted the | ||||||
19 | homestead exemptions provided under Article 15
by
Sections | ||||||
20 | 15-170, 15-175, and 15-176 of the Property Tax Code.
Upon | ||||||
21 | receiving written
notice from the Department of its approval
| ||||||
22 | and certification of such economic development project area, | ||||||
23 | the county clerk
shall immediately certify such amount as the | ||||||
24 | "total initial equalized assessed
value" of the taxable | ||||||
25 | property within the economic development project area.
| ||||||
26 | (b) After the county clerk has certified the "total initial |
| |||||||
| |||||||
1 | equalized
assessed value" of the taxable real property in the | ||||||
2 | economic development
project area, then in respect to every | ||||||
3 | taxing district containing an
economic development project | ||||||
4 | area, the county clerk or any other official
required by law to | ||||||
5 | ascertain the amount of the equalized assessed value of
all | ||||||
6 | taxable property within that taxing district for the purpose of
| ||||||
7 | computing the rate percent of tax to be extended upon taxable | ||||||
8 | property
within the taxing district, shall in every year that | ||||||
9 | property tax
allocation financing is in effect ascertain the | ||||||
10 | amount of value of taxable
property in an economic development | ||||||
11 | project area by including in that
amount the lower of the | ||||||
12 | current equalized assessed value or the certified
"total | ||||||
13 | initial equalized assessed value" of all taxable real property | ||||||
14 | in
such area. The rate percent of tax determined shall be | ||||||
15 | extended to the
current equalized assessed value of all | ||||||
16 | property in the economic development
project area in the same | ||||||
17 | manner as the rate percent of tax is extended to
all other | ||||||
18 | taxable property in the taxing district. The method of
| ||||||
19 | allocating taxes established under this Section shall | ||||||
20 | terminate when the
county adopts an ordinance dissolving the | ||||||
21 | special tax allocation fund for
the economic development | ||||||
22 | project area. This Act shall not be construed as
relieving | ||||||
23 | property owners within an economic development project area | ||||||
24 | from
paying a uniform rate of taxes upon the current equalized | ||||||
25 | assessed value of
their taxable property as provided in the | ||||||
26 | Property Tax Code.
|
| |||||||
| |||||||
1 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
2 | Section 17. The County Economic Development Project Area | ||||||
3 | Tax Increment
Allocation Act of 1991 is amended by changing | ||||||
4 | Section 45 as follows:
| ||||||
5 | (55 ILCS 90/45)
(from Ch. 34, par. 8045)
| ||||||
6 | Sec. 45. Filing with county clerk; certification of initial
| ||||||
7 | equalized assessed value.
| ||||||
8 | (a) A county that has by ordinance approved an economic | ||||||
9 | development plan,
established an economic development project | ||||||
10 | area, and adopted tax increment
allocation financing for that | ||||||
11 | area shall file certified copies of the ordinance
or ordinances | ||||||
12 | with the county clerk. Upon receiving the ordinance or
| ||||||
13 | ordinances, the county clerk shall immediately determine (i) | ||||||
14 | the most recently
ascertained equalized assessed value of each | ||||||
15 | lot, block, tract, or parcel of
real property within the | ||||||
16 | economic development project area from which shall be
deducted | ||||||
17 | the homestead exemptions under Article 15
provided by Sections | ||||||
18 | 15-170,
15-175, and 15-176 of
the Property Tax Code (that value | ||||||
19 | being the "initial equalized assessed value"
of each such piece | ||||||
20 | of property) and (ii) the total equalized assessed value of
all | ||||||
21 | taxable real property within the economic development project | ||||||
22 | area by
adding together the most recently ascertained equalized | ||||||
23 | assessed value of each
taxable lot, block, tract, or parcel of | ||||||
24 | real property within the economic
development project area, |
| |||||||
| |||||||
1 | from which shall be deducted the homestead exemptions under | ||||||
2 | Article 15
provided by Sections 15-170, 15-175, and 15-176 of | ||||||
3 | the Property Tax Code, and shall
certify that amount as the | ||||||
4 | "total initial equalized assessed value" of the
taxable real | ||||||
5 | property within the economic development project area.
| ||||||
6 | (b) After the county clerk has certified the "total initial | ||||||
7 | equalized
assessed value" of the taxable real property in the | ||||||
8 | economic development
project area, then in respect to every | ||||||
9 | taxing district containing an
economic development project | ||||||
10 | area, the county clerk or any other official
required by law to | ||||||
11 | ascertain the amount of the equalized assessed value of
all | ||||||
12 | taxable property within the taxing district for the purpose of
| ||||||
13 | computing the rate per cent of tax to be extended upon taxable | ||||||
14 | property
within the taxing district shall, in every year that | ||||||
15 | tax increment
allocation financing is in effect, ascertain the | ||||||
16 | amount of value of taxable
property in an economic development | ||||||
17 | project area by including in that
amount the lower of the | ||||||
18 | current equalized assessed value or the certified
"total | ||||||
19 | initial equalized assessed value" of all taxable real property | ||||||
20 | in
the area. The rate per cent of tax determined shall be | ||||||
21 | extended to the
current equalized assessed value of all | ||||||
22 | property in the economic
development project area in the same | ||||||
23 | manner as the rate per cent of tax is
extended to all other | ||||||
24 | taxable property in the taxing district. The method
of | ||||||
25 | extending taxes established under this Section shall terminate | ||||||
26 | when the
county adopts an ordinance dissolving the special tax |
| |||||||
| |||||||
1 | allocation fund for
the economic development project area. This | ||||||
2 | Act shall not be construed as
relieving property owners within | ||||||
3 | an economic development project area from
paying a uniform rate | ||||||
4 | of taxes upon the current equalized assessed value of
their | ||||||
5 | taxable property as provided in the Property Tax Code.
| ||||||
6 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
7 | Section 20. The Illinois Municipal Code is amended by | ||||||
8 | changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as | ||||||
9 | follows:
| ||||||
10 | (65 ILCS 5/11-74.4-8)
(from Ch. 24, par. 11-74.4-8)
| ||||||
11 | Sec. 11-74.4-8. Tax increment allocation financing. A | ||||||
12 | municipality may
not adopt tax increment financing in a
| ||||||
13 | redevelopment
project area after the effective date of this | ||||||
14 | amendatory Act of 1997 that will
encompass an area that is | ||||||
15 | currently included in an enterprise zone created
under the | ||||||
16 | Illinois Enterprise Zone Act unless that municipality, | ||||||
17 | pursuant to
Section 5.4 of the Illinois Enterprise Zone Act, | ||||||
18 | amends the enterprise zone
designating ordinance to limit the | ||||||
19 | eligibility for tax abatements as provided
in Section 5.4.1 of | ||||||
20 | the Illinois Enterprise Zone Act.
A municipality, at the time a | ||||||
21 | redevelopment project area
is designated, may adopt tax | ||||||
22 | increment allocation financing by passing an
ordinance | ||||||
23 | providing that the ad valorem taxes, if any, arising from the
| ||||||
24 | levies upon taxable real property in such redevelopment project
|
| |||||||
| |||||||
1 | area by taxing districts and tax rates determined in the manner | ||||||
2 | provided
in paragraph (c) of Section 11-74.4-9 each year after | ||||||
3 | the effective
date of the ordinance until redevelopment project | ||||||
4 | costs and all municipal
obligations financing redevelopment | ||||||
5 | project costs incurred under this Division
have been paid shall | ||||||
6 | be divided as follows:
| ||||||
7 | (a) That portion of taxes levied upon each taxable lot, | ||||||
8 | block, tract or
parcel of real property which is attributable | ||||||
9 | to the lower of the current
equalized assessed value or the | ||||||
10 | initial equalized assessed
value of each such taxable lot, | ||||||
11 | block, tract or parcel of real property
in the redevelopment | ||||||
12 | project area shall be allocated to and when collected
shall be | ||||||
13 | paid by the county collector to the respective affected taxing
| ||||||
14 | districts in the manner required by law in the absence of the | ||||||
15 | adoption of
tax increment allocation financing.
| ||||||
16 | (b) Except from a tax levied by a township to retire bonds | ||||||
17 | issued to satisfy
court-ordered damages, that portion, if any, | ||||||
18 | of such taxes which is
attributable to the
increase in the | ||||||
19 | current equalized assessed valuation of each taxable lot,
| ||||||
20 | block, tract or parcel of real property in the redevelopment | ||||||
21 | project area
over and above the initial equalized assessed | ||||||
22 | value of each property in the
project area shall be allocated | ||||||
23 | to and when collected shall be paid to the
municipal treasurer | ||||||
24 | who shall deposit said taxes into a special fund called
the | ||||||
25 | special tax allocation fund of the municipality for the purpose | ||||||
26 | of
paying redevelopment project costs and obligations incurred |
| |||||||
| |||||||
1 | in the payment
thereof. In any county with a population of | ||||||
2 | 3,000,000 or more that has adopted
a procedure for collecting | ||||||
3 | taxes that provides for one or more of the
installments of the | ||||||
4 | taxes to be billed and collected on an estimated basis,
the | ||||||
5 | municipal treasurer shall be paid for deposit in the special | ||||||
6 | tax
allocation fund of the municipality, from the taxes | ||||||
7 | collected from
estimated bills issued for property in the | ||||||
8 | redevelopment project area, the
difference between the amount | ||||||
9 | actually collected from each taxable lot,
block, tract, or | ||||||
10 | parcel of real property within the redevelopment project
area | ||||||
11 | and an amount determined by multiplying the rate at which taxes | ||||||
12 | were
last extended against the taxable lot, block, track, or | ||||||
13 | parcel of real
property in the manner provided in subsection | ||||||
14 | (c) of Section 11-74.4-9 by
the initial equalized assessed | ||||||
15 | value of the property divided by the number
of installments in | ||||||
16 | which real estate taxes are billed and collected within
the | ||||||
17 | county; provided that the payments on or before December 31,
| ||||||
18 | 1999 to a municipal treasurer shall be made only if each of the | ||||||
19 | following
conditions are met:
| ||||||
20 | (1) The total equalized assessed value of the | ||||||
21 | redevelopment project
area as last determined was not less | ||||||
22 | than 175% of the total initial
equalized assessed value.
| ||||||
23 | (2) Not more than 50% of the total equalized assessed | ||||||
24 | value of the
redevelopment project area as last determined | ||||||
25 | is attributable to a piece of
property assigned a single | ||||||
26 | real estate index number.
|
| |||||||
| |||||||
1 | (3) The municipal clerk has certified to the county | ||||||
2 | clerk that the
municipality has issued its obligations to | ||||||
3 | which there has been pledged
the incremental property taxes | ||||||
4 | of the redevelopment project area or taxes
levied and | ||||||
5 | collected on any or all property in the municipality or
the | ||||||
6 | full faith and credit of the municipality to pay or secure | ||||||
7 | payment for
all or a portion of the redevelopment project | ||||||
8 | costs. The certification
shall be filed annually no later | ||||||
9 | than September 1 for the estimated taxes
to be distributed | ||||||
10 | in the following year; however, for the year 1992 the
| ||||||
11 | certification shall be made at any time on or before March | ||||||
12 | 31, 1992.
| ||||||
13 | (4) The municipality has not requested that the total | ||||||
14 | initial
equalized assessed value of real property be | ||||||
15 | adjusted as provided in
subsection (b) of Section | ||||||
16 | 11-74.4-9.
| ||||||
17 | The conditions of paragraphs (1) through (4) do not apply | ||||||
18 | after December
31, 1999 to payments to a municipal treasurer
| ||||||
19 | made by a county with 3,000,000 or more inhabitants that has | ||||||
20 | adopted an
estimated billing procedure for collecting taxes.
If | ||||||
21 | a county that has adopted the estimated billing
procedure makes | ||||||
22 | an erroneous overpayment of tax revenue to the municipal
| ||||||
23 | treasurer, then the county may seek a refund of that | ||||||
24 | overpayment.
The county shall send the municipal treasurer a | ||||||
25 | notice of liability for the
overpayment on or before the | ||||||
26 | mailing date of the next real estate tax bill
within the |
| |||||||
| |||||||
1 | county. The refund shall be limited to the amount of the
| ||||||
2 | overpayment.
| ||||||
3 | It is the intent of this Division that after the effective | ||||||
4 | date of this
amendatory Act of 1988 a municipality's own ad | ||||||
5 | valorem
tax arising from levies on taxable real property be | ||||||
6 | included in the
determination of incremental revenue in the | ||||||
7 | manner provided in paragraph
(c) of Section 11-74.4-9. If the | ||||||
8 | municipality does not extend such a tax,
it shall annually | ||||||
9 | deposit in the municipality's Special Tax Increment Fund
an | ||||||
10 | amount equal to 10% of the total contributions to the fund from | ||||||
11 | all
other taxing districts in that year. The annual 10% deposit | ||||||
12 | required by
this paragraph shall be limited to the actual | ||||||
13 | amount of municipally
produced incremental tax revenues | ||||||
14 | available to the municipality from
taxpayers located in the | ||||||
15 | redevelopment project area in that year if:
(a) the plan for | ||||||
16 | the area restricts the use of the property primarily to
| ||||||
17 | industrial purposes, (b) the municipality establishing the | ||||||
18 | redevelopment
project area is a home-rule community with a 1990 | ||||||
19 | population of between
25,000 and 50,000, (c) the municipality | ||||||
20 | is wholly located within a county
with a 1990 population of | ||||||
21 | over 750,000 and (d) the redevelopment project
area was | ||||||
22 | established by the municipality prior to June 1, 1990. This
| ||||||
23 | payment shall be in lieu of a contribution of ad valorem taxes | ||||||
24 | on real
property. If no such payment is made, any redevelopment | ||||||
25 | project area of the
municipality shall be dissolved.
| ||||||
26 | If a municipality has adopted tax increment allocation |
| |||||||
| |||||||
1 | financing by ordinance
and the County Clerk thereafter | ||||||
2 | certifies the "total initial equalized assessed
value as | ||||||
3 | adjusted" of the taxable real property within such | ||||||
4 | redevelopment
project area in the manner provided in paragraph | ||||||
5 | (b) of Section 11-74.4-9,
each year after the date of the | ||||||
6 | certification of the total initial equalized
assessed value as | ||||||
7 | adjusted until redevelopment project costs and all
municipal | ||||||
8 | obligations financing redevelopment project costs have been | ||||||
9 | paid
the ad valorem taxes, if any, arising from the levies upon | ||||||
10 | the taxable real
property in such redevelopment project area by | ||||||
11 | taxing districts and tax
rates determined in the manner | ||||||
12 | provided in paragraph (c) of Section
11-74.4-9 shall be divided | ||||||
13 | as follows:
| ||||||
14 | (1) That portion of the taxes levied upon each taxable | ||||||
15 | lot, block, tract
or parcel of real property which is | ||||||
16 | attributable to the lower of the
current equalized assessed | ||||||
17 | value or "current equalized assessed value as
adjusted" or | ||||||
18 | the initial equalized assessed value of each such taxable | ||||||
19 | lot,
block, tract, or parcel of real property existing at | ||||||
20 | the time tax increment
financing was adopted, minus the | ||||||
21 | total current homestead exemptions under Article 15
| ||||||
22 | provided by Sections 15-170, 15-175, and 15-176 of the | ||||||
23 | Property
Tax Code in the
redevelopment project area shall | ||||||
24 | be allocated to and when collected shall be
paid by the | ||||||
25 | county collector to the respective affected taxing | ||||||
26 | districts in the
manner required by law in the absence of |
| |||||||
| |||||||
1 | the adoption of tax increment
allocation financing.
| ||||||
2 | (2) That portion, if any, of such taxes which is | ||||||
3 | attributable to the
increase in the current equalized | ||||||
4 | assessed valuation of each taxable lot,
block, tract, or | ||||||
5 | parcel of real property in the redevelopment project area,
| ||||||
6 | over and above the initial equalized assessed value of each | ||||||
7 | property
existing at the time tax increment financing was | ||||||
8 | adopted, minus the total
current homestead exemptions | ||||||
9 | pertaining to each piece of property provided
by Article 15
| ||||||
10 | Sections 15-170, 15-175, and 15-176 of the Property Tax | ||||||
11 | Code
in the redevelopment
project area, shall be allocated | ||||||
12 | to and when collected shall be paid to the
municipal | ||||||
13 | Treasurer, who shall deposit said taxes into a special fund | ||||||
14 | called
the special tax allocation fund of the municipality | ||||||
15 | for the purpose of paying
redevelopment project costs and | ||||||
16 | obligations incurred in the payment thereof.
| ||||||
17 | The municipality may pledge in the ordinance the funds in | ||||||
18 | and to be
deposited in the special tax allocation fund for the | ||||||
19 | payment of such costs
and obligations. No part of the current | ||||||
20 | equalized assessed valuation of
each property in the | ||||||
21 | redevelopment project area attributable to any
increase above | ||||||
22 | the total initial equalized assessed value, or the total
| ||||||
23 | initial equalized assessed value as adjusted, of such | ||||||
24 | properties shall be
used in calculating the general State | ||||||
25 | school aid formula, provided for in
Section 18-8 of the School | ||||||
26 | Code, until such time as all redevelopment
project costs have |
| |||||||
| |||||||
1 | been paid as provided for in this Section.
| ||||||
2 | Whenever a municipality issues bonds for the purpose of | ||||||
3 | financing
redevelopment project costs, such municipality may | ||||||
4 | provide by ordinance for the
appointment of a trustee, which | ||||||
5 | may be any trust company within the State,
and for the | ||||||
6 | establishment of such funds or accounts to be maintained by
| ||||||
7 | such trustee as the municipality shall deem necessary to | ||||||
8 | provide for the
security and payment of the bonds. If such | ||||||
9 | municipality provides for
the appointment of a trustee, such | ||||||
10 | trustee shall be considered the assignee
of any payments | ||||||
11 | assigned by the municipality pursuant to such ordinance
and | ||||||
12 | this Section. Any amounts paid to such trustee as assignee | ||||||
13 | shall be
deposited in the funds or accounts established | ||||||
14 | pursuant to such trust
agreement, and shall be held by such | ||||||
15 | trustee in trust for the benefit of the
holders of the bonds, | ||||||
16 | and such holders shall have a lien on and a security
interest | ||||||
17 | in such funds or accounts so long as the bonds remain | ||||||
18 | outstanding and
unpaid. Upon retirement of the bonds, the | ||||||
19 | trustee shall pay over any excess
amounts held to the | ||||||
20 | municipality for deposit in the special tax allocation
fund.
| ||||||
21 | When such redevelopment projects costs, including without | ||||||
22 | limitation all
municipal obligations financing redevelopment | ||||||
23 | project costs incurred under
this Division, have been paid, all | ||||||
24 | surplus funds then remaining in the
special tax allocation fund | ||||||
25 | shall be distributed
by being paid by the
municipal treasurer | ||||||
26 | to the Department of Revenue, the municipality and the
county |
| |||||||
| |||||||
1 | collector; first to the Department of Revenue and the | ||||||
2 | municipality
in direct proportion to the tax incremental | ||||||
3 | revenue received from the State
and the municipality, but not | ||||||
4 | to exceed the total incremental revenue received
from the State | ||||||
5 | or the municipality less any annual surplus distribution
of | ||||||
6 | incremental revenue previously made; with any remaining funds | ||||||
7 | to be paid
to the County Collector who shall immediately | ||||||
8 | thereafter pay said funds to
the taxing districts in the | ||||||
9 | redevelopment project area in the same manner
and proportion as | ||||||
10 | the most recent distribution by the county collector to
the | ||||||
11 | affected districts of real property taxes from real property in | ||||||
12 | the
redevelopment project area.
| ||||||
13 | Upon the payment of all redevelopment project costs, the | ||||||
14 | retirement of
obligations, the distribution of any excess | ||||||
15 | monies pursuant to this
Section, and final closing of the books | ||||||
16 | and records of the redevelopment
project
area, the municipality | ||||||
17 | shall adopt an ordinance dissolving the special
tax allocation | ||||||
18 | fund for the redevelopment project area and terminating the
| ||||||
19 | designation of the redevelopment project area as a | ||||||
20 | redevelopment project
area.
Title to real or personal property | ||||||
21 | and public improvements
acquired
by or for
the
municipality as | ||||||
22 | a result of the redevelopment project and plan shall vest in
| ||||||
23 | the
municipality when acquired and shall continue to be held by | ||||||
24 | the municipality
after the redevelopment project area has been | ||||||
25 | terminated.
Municipalities shall notify affected taxing | ||||||
26 | districts prior to
November 1 if the redevelopment project area |
| |||||||
| |||||||
1 | is to be terminated by December 31
of
that same year. If a | ||||||
2 | municipality extends estimated dates of completion of a
| ||||||
3 | redevelopment project and retirement of obligations to finance | ||||||
4 | a
redevelopment project, as allowed by this amendatory Act of | ||||||
5 | 1993, that
extension shall not extend the property tax | ||||||
6 | increment allocation financing
authorized by this Section. | ||||||
7 | Thereafter the rates of the taxing districts
shall be extended | ||||||
8 | and taxes levied, collected and distributed in the manner
| ||||||
9 | applicable in the absence of the adoption of tax increment | ||||||
10 | allocation
financing.
| ||||||
11 | Nothing in this Section shall be construed as relieving | ||||||
12 | property in such
redevelopment project areas from being | ||||||
13 | assessed as provided in the Property
Tax Code or as relieving | ||||||
14 | owners of such property from paying a uniform rate of
taxes, as | ||||||
15 | required by Section 4 of Article 9 of the Illinois | ||||||
16 | Constitution.
| ||||||
17 | (Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03; | ||||||
18 | 93-715, eff. 7-12-04.)
| ||||||
19 | (65 ILCS 5/11-74.4-9)
(from Ch. 24, par. 11-74.4-9)
| ||||||
20 | Sec. 11-74.4-9. Equalized assessed value of property.
| ||||||
21 | (a) If a municipality by ordinance provides for tax
| ||||||
22 | increment allocation financing pursuant to Section 11-74.4-8, | ||||||
23 | the county clerk
immediately thereafter shall determine (1) the | ||||||
24 | most recently ascertained
equalized assessed value of each lot, | ||||||
25 | block, tract or parcel of real property
within such |
| |||||||
| |||||||
1 | redevelopment project area from which shall be deducted the
| ||||||
2 | homestead exemptions under Article 15
provided by Sections | ||||||
3 | 15-170, 15-175, and
15-176 of the Property
Tax Code, which | ||||||
4 | value shall be the "initial equalized assessed value" of each
| ||||||
5 | such piece of property, and (2) the total equalized assessed | ||||||
6 | value of all
taxable real property within such redevelopment | ||||||
7 | project area by adding together
the most recently ascertained | ||||||
8 | equalized assessed value of each taxable lot,
block, tract, or | ||||||
9 | parcel of real property within such project area, from which
| ||||||
10 | shall be deducted the homestead exemptions provided under | ||||||
11 | Article 15
by Sections 15-170,
15-175, and 15-176 of the | ||||||
12 | Property Tax Code, and shall certify such amount
as the "total
| ||||||
13 | initial equalized assessed value" of the taxable real property | ||||||
14 | within such
project area.
| ||||||
15 | (b) In reference to any municipality which has adopted tax | ||||||
16 | increment
financing after January 1, 1978, and in respect to | ||||||
17 | which the county clerk
has certified the "total initial | ||||||
18 | equalized assessed value" of the property
in the redevelopment | ||||||
19 | area, the municipality may thereafter request the clerk
in | ||||||
20 | writing to adjust the initial equalized value of all taxable | ||||||
21 | real property
within the redevelopment project area by | ||||||
22 | deducting therefrom the exemptions under Article 15
provided | ||||||
23 | for by Sections 15-170, 15-175, and 15-176 of the
Property Tax | ||||||
24 | Code applicable
to each lot, block, tract or parcel of real | ||||||
25 | property within such redevelopment
project area. The county | ||||||
26 | clerk shall immediately after the written request to
adjust the |
| |||||||
| |||||||
1 | total initial equalized value is received determine the total
| ||||||
2 | homestead exemptions in the redevelopment project area | ||||||
3 | provided under Article 15
by Sections
15-170, 15-175, and | ||||||
4 | 15-176 of the Property Tax Code by adding
together the | ||||||
5 | homestead
exemptions provided by said Sections
on each lot, | ||||||
6 | block, tract or parcel of real property within such | ||||||
7 | redevelopment
project area and then shall deduct the total of | ||||||
8 | said exemptions from the total
initial equalized assessed | ||||||
9 | value. The county clerk shall then promptly certify
such amount | ||||||
10 | as the "total initial equalized assessed value as adjusted" of | ||||||
11 | the
taxable real property within such redevelopment project | ||||||
12 | area.
| ||||||
13 | (c) After the county clerk has certified the "total initial
| ||||||
14 | equalized assessed value" of the taxable real property in such | ||||||
15 | area, then
in respect to every taxing district containing a | ||||||
16 | redevelopment project area,
the county clerk or any other | ||||||
17 | official required by law to ascertain the amount
of the | ||||||
18 | equalized assessed value of all taxable property within such | ||||||
19 | district
for the purpose of computing the rate per cent of tax | ||||||
20 | to be extended upon
taxable property within such district, | ||||||
21 | shall in every year that tax increment
allocation financing is | ||||||
22 | in effect ascertain the amount of value of taxable
property in | ||||||
23 | a redevelopment project area by including in such amount the | ||||||
24 | lower
of the current equalized assessed value or the certified | ||||||
25 | "total initial
equalized assessed value" of all taxable real | ||||||
26 | property in such area, except
that after he has certified the |
| |||||||
| |||||||
1 | "total initial equalized assessed value as
adjusted" he shall | ||||||
2 | in the year of said certification if tax rates have not been
| ||||||
3 | extended and in every year thereafter that tax increment | ||||||
4 | allocation financing
is in effect ascertain the amount of value | ||||||
5 | of taxable property in a
redevelopment project area by | ||||||
6 | including in such amount the lower of the current
equalized | ||||||
7 | assessed value or the certified "total initial equalized | ||||||
8 | assessed
value as adjusted" of all taxable real property in | ||||||
9 | such area. The rate per cent
of tax determined shall be | ||||||
10 | extended to the current equalized assessed value of
all | ||||||
11 | property in the redevelopment project area in the same manner | ||||||
12 | as the rate
per cent of tax is extended to all other taxable | ||||||
13 | property in the taxing
district. The method of extending taxes | ||||||
14 | established under this Section shall
terminate when the | ||||||
15 | municipality adopts an ordinance dissolving the special tax
| ||||||
16 | allocation fund for the redevelopment project area. This | ||||||
17 | Division shall not be
construed as relieving property owners | ||||||
18 | within a redevelopment project area from
paying a uniform rate | ||||||
19 | of taxes upon the current equalized assessed value of
their | ||||||
20 | taxable property as provided in the Property Tax Code.
| ||||||
21 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
22 | (65 ILCS 5/11-74.6-40)
| ||||||
23 | Sec. 11-74.6-40. Equalized assessed value determination; | ||||||
24 | property tax
extension.
| ||||||
25 | (a) If a municipality by ordinance provides for tax |
| |||||||
| |||||||
1 | increment allocation
financing under Section 11-74.6-35, the | ||||||
2 | county clerk immediately thereafter:
| ||||||
3 | (1) shall determine the initial equalized assessed | ||||||
4 | value of each
parcel of real property in the redevelopment | ||||||
5 | project area, which is the
most recently established | ||||||
6 | equalized assessed value of each lot, block,
tract or | ||||||
7 | parcel of taxable real property within the redevelopment | ||||||
8 | project
area, minus the homestead exemptions under Article | ||||||
9 | 15
provided by Sections
15-170, 15-175, and 15-176 of the | ||||||
10 | Property Tax Code; and
| ||||||
11 | (2) shall certify to the municipality the total initial | ||||||
12 | equalized
assessed value of all taxable real property | ||||||
13 | within the redevelopment
project area.
| ||||||
14 | (b) Any municipality that has established a vacant | ||||||
15 | industrial
buildings conservation area may, by ordinance | ||||||
16 | passed after
the adoption of tax increment allocation | ||||||
17 | financing, provide that the county
clerk immediately | ||||||
18 | thereafter shall again determine:
| ||||||
19 | (1) the updated initial equalized assessed value of | ||||||
20 | each lot, block,
tract or parcel of real property, which is | ||||||
21 | the most recently
ascertained equalized assessed value of | ||||||
22 | each lot, block, tract or parcel of
real property within | ||||||
23 | the vacant industrial buildings conservation area; and
| ||||||
24 | (2) the total updated initial equalized assessed value | ||||||
25 | of all
taxable real property within the redevelopment | ||||||
26 | project area,
which is the total of the updated initial |
| |||||||
| |||||||
1 | equalized assessed value of
all taxable real property | ||||||
2 | within the vacant industrial buildings
conservation area.
| ||||||
3 | The county clerk shall certify to the municipality the | ||||||
4 | total updated
initial equalized assessed value of all taxable | ||||||
5 | real property within the
industrial buildings conservation | ||||||
6 | area.
| ||||||
7 | (c) After the county clerk has certified the total initial
| ||||||
8 | equalized assessed value or the total updated initial equalized | ||||||
9 | assessed
value of the taxable real property in the area, for | ||||||
10 | each taxing district in
which a redevelopment project area is | ||||||
11 | situated, the county clerk or any
other official required by | ||||||
12 | law to determine the amount of the equalized
assessed value of | ||||||
13 | all taxable property within
the district for the purpose of | ||||||
14 | computing the percentage rate of tax to be
extended upon | ||||||
15 | taxable property within the district, shall in every year
that | ||||||
16 | tax increment allocation financing is in effect determine the | ||||||
17 | total
equalized assessed value of taxable property in a | ||||||
18 | redevelopment project area by
including in that amount the | ||||||
19 | lower of the current equalized assessed value
or the certified | ||||||
20 | total initial equalized assessed value or, if the total of
| ||||||
21 | updated equalized assessed value has been certified, the total | ||||||
22 | updated
initial equalized assessed value of all taxable real | ||||||
23 | property in the
redevelopment project area. After he has | ||||||
24 | certified the total initial
equalized assessed value he shall | ||||||
25 | in the year of that
certification, if tax rates have not been | ||||||
26 | extended, and in every subsequent
year that tax increment |
| |||||||
| |||||||
1 | allocation financing is in effect, determine the
amount of | ||||||
2 | equalized assessed value of taxable property in a redevelopment
| ||||||
3 | project area by including in that amount the lower of the | ||||||
4 | current total
equalized assessed value or the certified total | ||||||
5 | initial equalized assessed
value or, if the total of updated | ||||||
6 | initial equalized assessed values have been
certified, the | ||||||
7 | total updated initial equalized assessed value of all taxable
| ||||||
8 | real property in the redevelopment project area.
| ||||||
9 | (d) The percentage rate of tax determined shall be extended | ||||||
10 | on the
current equalized assessed value of all property in the | ||||||
11 | redevelopment
project area in the same manner as the rate per | ||||||
12 | cent of tax is extended to
all other taxable property in the | ||||||
13 | taxing district. The method of extending
taxes established | ||||||
14 | under this Section shall terminate when the municipality
adopts | ||||||
15 | an ordinance dissolving the special tax allocation fund for the
| ||||||
16 | redevelopment project area. This Law shall not be construed as | ||||||
17 | relieving
property owners within a redevelopment project area | ||||||
18 | from paying a uniform
rate of taxes upon the current equalized | ||||||
19 | assessed value of their taxable
property as provided in the | ||||||
20 | Property Tax Code.
| ||||||
21 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
22 | Section 25. The Economic Development Project Area Tax | ||||||
23 | Increment Allocation Act of
1995 is amended by changing Section | ||||||
24 | 45 as follows:
|
| |||||||
| |||||||
1 | (65 ILCS 110/45)
| ||||||
2 | Sec. 45. Filing with county clerk; certification of initial | ||||||
3 | equalized
assessed value.
| ||||||
4 | (a) A municipality that has by ordinance approved an | ||||||
5 | economic development
plan, established an economic development | ||||||
6 | project area, and adopted tax
increment allocation financing | ||||||
7 | for that area shall file certified copies of the
ordinance or | ||||||
8 | ordinances with the county clerk. Upon receiving the ordinance | ||||||
9 | or
ordinances, the county clerk shall immediately determine (i) | ||||||
10 | the most recently
ascertained equalized assessed value of each | ||||||
11 | lot, block, tract, or parcel of
real property within the | ||||||
12 | economic development project area from which shall be
deducted | ||||||
13 | the homestead exemptions under Article 15
provided by Sections | ||||||
14 | 15-170,
15-175, and 15-176 of
the Property Tax Code
(that value | ||||||
15 | being the "initial equalized assessed value" of each such
piece | ||||||
16 | of property) and (ii) the total equalized assessed value of all | ||||||
17 | taxable
real property within the economic development project | ||||||
18 | area by adding together
the most recently ascertained equalized | ||||||
19 | assessed value of each taxable lot,
block, tract, or parcel of | ||||||
20 | real property within the economic development
project area, | ||||||
21 | from which shall be deducted the homestead exemptions provided | ||||||
22 | under Article 15
by
Sections 15-170, 15-175, and 15-176 of the | ||||||
23 | Property Tax Code,
and shall certify
that amount as the "total | ||||||
24 | initial equalized assessed value" of the taxable real
property | ||||||
25 | within the economic development project area.
| ||||||
26 | (b) After the county clerk has certified the "total initial |
| |||||||
| |||||||
1 | equalized
assessed value" of the taxable real property in the | ||||||
2 | economic development
project area, then in respect to every | ||||||
3 | taxing district containing an economic
development project | ||||||
4 | area, the county clerk or any other official required by
law to | ||||||
5 | ascertain the amount of the equalized assessed value of all | ||||||
6 | taxable
property within the taxing district for the purpose of | ||||||
7 | computing the rate per
cent of tax to be extended upon taxable | ||||||
8 | property within the taxing district
shall, in every year that | ||||||
9 | tax increment allocation financing is in effect,
ascertain the | ||||||
10 | amount of value of
taxable property in an economic development | ||||||
11 | project area by including in that
amount the lower of the | ||||||
12 | current equalized assessed value or the certified
"total | ||||||
13 | initial equalized assessed value" of all taxable real property | ||||||
14 | in the
area. The rate per cent of tax determined shall be | ||||||
15 | extended to the current
equalized assessed value of all | ||||||
16 | property in the economic development project
area in the same | ||||||
17 | manner as the rate per cent of tax is extended to all other
| ||||||
18 | taxable property in the taxing district. The method of | ||||||
19 | extending taxes
established under this Section shall terminate | ||||||
20 | when the municipality adopts an
ordinance dissolving the | ||||||
21 | special tax allocation fund for the economic
development | ||||||
22 | project area. This Act shall not be construed as relieving | ||||||
23 | owners
or lessees of property within an economic development | ||||||
24 | project area from paying
a uniform rate of
taxes upon the | ||||||
25 | current equalized assessed value of their taxable property as
| ||||||
26 | provided in the Property Tax Code.
|
| |||||||
| |||||||
1 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
2 | Section 30. The School Code is amended by changing Section | ||||||
3 | 18-8.05 as follows:
| ||||||
4 | (105 ILCS 5/18-8.05)
| ||||||
5 | Sec. 18-8.05. Basis for apportionment of general State | ||||||
6 | financial aid and
supplemental general State aid to the common | ||||||
7 | schools for the 1998-1999 and
subsequent school years.
| ||||||
8 | (A) General Provisions.
| ||||||
9 | (1) The provisions of this Section apply to the 1998-1999 | ||||||
10 | and subsequent
school years. The system of general State | ||||||
11 | financial aid provided for in this
Section
is designed to | ||||||
12 | assure that, through a combination of State financial aid and
| ||||||
13 | required local resources, the financial support provided each | ||||||
14 | pupil in Average
Daily Attendance equals or exceeds a
| ||||||
15 | prescribed per pupil Foundation Level. This formula approach | ||||||
16 | imputes a level
of per pupil Available Local Resources and | ||||||
17 | provides for the basis to calculate
a per pupil level of | ||||||
18 | general State financial aid that, when added to Available
Local | ||||||
19 | Resources, equals or exceeds the Foundation Level. The
amount | ||||||
20 | of per pupil general State financial aid for school districts, | ||||||
21 | in
general, varies in inverse
relation to Available Local | ||||||
22 | Resources. Per pupil amounts are based upon
each school | ||||||
23 | district's Average Daily Attendance as that term is defined in |
| |||||||
| |||||||
1 | this
Section.
| ||||||
2 | (2) In addition to general State financial aid, school | ||||||
3 | districts with
specified levels or concentrations of pupils | ||||||
4 | from low income households are
eligible to receive supplemental | ||||||
5 | general State financial aid grants as provided
pursuant to | ||||||
6 | subsection (H).
The supplemental State aid grants provided for | ||||||
7 | school districts under
subsection (H) shall be appropriated for | ||||||
8 | distribution to school districts as
part of the same line item | ||||||
9 | in which the general State financial aid of school
districts is | ||||||
10 | appropriated under this Section.
| ||||||
11 | (3) To receive financial assistance under this Section, | ||||||
12 | school districts
are required to file claims with the State | ||||||
13 | Board of Education, subject to the
following requirements:
| ||||||
14 | (a) Any school district which fails for any given | ||||||
15 | school year to maintain
school as required by law, or to | ||||||
16 | maintain a recognized school is not
eligible to file for | ||||||
17 | such school year any claim upon the Common School
Fund. In | ||||||
18 | case of nonrecognition of one or more attendance centers in | ||||||
19 | a
school district otherwise operating recognized schools, | ||||||
20 | the claim of the
district shall be reduced in the | ||||||
21 | proportion which the Average Daily
Attendance in the | ||||||
22 | attendance center or centers bear to the Average Daily
| ||||||
23 | Attendance in the school district. A "recognized school" | ||||||
24 | means any
public school which meets the standards as | ||||||
25 | established for recognition
by the State Board of | ||||||
26 | Education. A school district or attendance center
not |
| |||||||
| |||||||
1 | having recognition status at the end of a school term is | ||||||
2 | entitled to
receive State aid payments due upon a legal | ||||||
3 | claim which was filed while
it was recognized.
| ||||||
4 | (b) School district claims filed under this Section are | ||||||
5 | subject to
Sections 18-9 and 18-12, except as otherwise | ||||||
6 | provided in this
Section.
| ||||||
7 | (c) If a school district operates a full year school | ||||||
8 | under Section
10-19.1, the general State aid to the school | ||||||
9 | district shall be determined
by the State Board of | ||||||
10 | Education in accordance with this Section as near as
may be | ||||||
11 | applicable.
| ||||||
12 | (d) (Blank).
| ||||||
13 | (4) Except as provided in subsections (H) and (L), the | ||||||
14 | board of any district
receiving any of the grants provided for | ||||||
15 | in this Section may apply those funds
to any fund so received | ||||||
16 | for which that board is authorized to make expenditures
by law.
| ||||||
17 | School districts are not required to exert a minimum | ||||||
18 | Operating Tax Rate in
order to qualify for assistance under | ||||||
19 | this Section.
| ||||||
20 | (5) As used in this Section the following terms, when | ||||||
21 | capitalized, shall
have the meaning ascribed herein:
| ||||||
22 | (a) "Average Daily Attendance": A count of pupil | ||||||
23 | attendance in school,
averaged as provided for in | ||||||
24 | subsection (C) and utilized in deriving per pupil
financial | ||||||
25 | support levels.
| ||||||
26 | (b) "Available Local Resources": A computation of |
| |||||||
| |||||||
1 | local financial
support, calculated on the basis of Average | ||||||
2 | Daily Attendance and derived as
provided pursuant to | ||||||
3 | subsection (D).
| ||||||
4 | (c) "Corporate Personal Property Replacement Taxes": | ||||||
5 | Funds paid to local
school districts pursuant to "An Act in | ||||||
6 | relation to the abolition of ad valorem
personal property | ||||||
7 | tax and the replacement of revenues lost thereby, and
| ||||||
8 | amending and repealing certain Acts and parts of Acts in | ||||||
9 | connection therewith",
certified August 14, 1979, as | ||||||
10 | amended (Public Act 81-1st S.S.-1).
| ||||||
11 | (d) "Foundation Level": A prescribed level of per pupil | ||||||
12 | financial support
as provided for in subsection (B).
| ||||||
13 | (e) "Operating Tax Rate": All school district property | ||||||
14 | taxes extended for
all purposes, except Bond and
Interest, | ||||||
15 | Summer School, Rent, Capital Improvement, and Vocational | ||||||
16 | Education
Building purposes.
| ||||||
17 | (B) Foundation Level.
| ||||||
18 | (1) The Foundation Level is a figure established by the | ||||||
19 | State representing
the minimum level of per pupil financial | ||||||
20 | support that should be available to
provide for the basic | ||||||
21 | education of each pupil in
Average Daily Attendance. As set | ||||||
22 | forth in this Section, each school district
is assumed to exert
| ||||||
23 | a sufficient local taxing effort such that, in combination with | ||||||
24 | the aggregate
of general State
financial aid provided the | ||||||
25 | district, an aggregate of State and local resources
are |
| |||||||
| |||||||
1 | available to meet
the basic education needs of pupils in the | ||||||
2 | district.
| ||||||
3 | (2) For the 1998-1999 school year, the Foundation Level of | ||||||
4 | support is
$4,225. For the 1999-2000 school year, the | ||||||
5 | Foundation Level of support is
$4,325. For the 2000-2001 school | ||||||
6 | year, the Foundation Level of support is
$4,425. For the | ||||||
7 | 2001-2002 school year and 2002-2003 school year, the
Foundation | ||||||
8 | Level of support is $4,560. For the 2003-2004 school year, the | ||||||
9 | Foundation Level of support is $4,810. For the 2004-2005 school | ||||||
10 | year, the Foundation Level of support is $4,964.
For the | ||||||
11 | 2005-2006 school year,
the Foundation Level of support is | ||||||
12 | $5,164.
| ||||||
13 | (3) For the 2006-2007 school year and each school year | ||||||
14 | thereafter,
the Foundation Level of support is $5,334 or such | ||||||
15 | greater amount as
may be established by law by the General | ||||||
16 | Assembly.
| ||||||
17 | (C) Average Daily Attendance.
| ||||||
18 | (1) For purposes of calculating general State aid pursuant | ||||||
19 | to subsection
(E), an Average Daily Attendance figure shall be | ||||||
20 | utilized. The Average Daily
Attendance figure for formula
| ||||||
21 | calculation purposes shall be the monthly average of the actual | ||||||
22 | number of
pupils in attendance of
each school district, as | ||||||
23 | further averaged for the best 3 months of pupil
attendance for | ||||||
24 | each
school district. In compiling the figures for the number | ||||||
25 | of pupils in
attendance, school districts
and the State Board |
| |||||||
| |||||||
1 | of Education shall, for purposes of general State aid
funding, | ||||||
2 | conform
attendance figures to the requirements of subsection | ||||||
3 | (F).
| ||||||
4 | (2) The Average Daily Attendance figures utilized in | ||||||
5 | subsection (E) shall be
the requisite attendance data for the | ||||||
6 | school year immediately preceding
the
school year for which | ||||||
7 | general State aid is being calculated
or the average of the | ||||||
8 | attendance data for the 3 preceding school
years, whichever is | ||||||
9 | greater. The Average Daily Attendance figures
utilized in | ||||||
10 | subsection (H) shall be the requisite attendance data for the
| ||||||
11 | school year immediately preceding the school year for which | ||||||
12 | general
State aid is being calculated.
| ||||||
13 | (D) Available Local Resources.
| ||||||
14 | (1) For purposes of calculating general State aid pursuant | ||||||
15 | to subsection
(E), a representation of Available Local | ||||||
16 | Resources per pupil, as that term is
defined and determined in | ||||||
17 | this subsection, shall be utilized. Available Local
Resources | ||||||
18 | per pupil shall include a calculated
dollar amount representing | ||||||
19 | local school district revenues from local property
taxes and | ||||||
20 | from
Corporate Personal Property Replacement Taxes, expressed | ||||||
21 | on the basis of pupils
in Average
Daily Attendance. Calculation | ||||||
22 | of Available Local Resources shall exclude any tax amnesty | ||||||
23 | funds received as a result of Public Act 93-26.
| ||||||
24 | (2) In determining a school district's revenue from local | ||||||
25 | property taxes,
the State Board of Education shall utilize the |
| |||||||
| |||||||
1 | equalized assessed valuation of
all taxable property of each | ||||||
2 | school
district as of September 30 of the previous year. The | ||||||
3 | equalized assessed
valuation utilized shall
be obtained and | ||||||
4 | determined as provided in subsection (G).
| ||||||
5 | (3) For school districts maintaining grades kindergarten | ||||||
6 | through 12, local
property tax
revenues per pupil shall be | ||||||
7 | calculated as the product of the applicable
equalized assessed
| ||||||
8 | valuation for the district multiplied by 3.00%, and divided by | ||||||
9 | the district's
Average Daily
Attendance figure. For school | ||||||
10 | districts maintaining grades kindergarten
through 8, local
| ||||||
11 | property tax revenues per pupil shall be calculated as the | ||||||
12 | product of the
applicable equalized
assessed valuation for the | ||||||
13 | district multiplied by 2.30%, and divided by the
district's | ||||||
14 | Average
Daily Attendance figure. For school districts | ||||||
15 | maintaining grades 9 through 12,
local property
tax revenues | ||||||
16 | per pupil shall be the applicable equalized assessed valuation | ||||||
17 | of
the district
multiplied by 1.05%, and divided by the | ||||||
18 | district's Average Daily
Attendance
figure.
| ||||||
19 | For partial elementary unit districts created pursuant to | ||||||
20 | Article 11E of this Code, local property tax revenues per pupil | ||||||
21 | shall be calculated as the product of the equalized assessed | ||||||
22 | valuation for property within the elementary and high school | ||||||
23 | classification of the partial elementary unit district | ||||||
24 | multiplied by 2.06% and divided by the Average Daily Attendance | ||||||
25 | figure for grades kindergarten through 8, plus the product of | ||||||
26 | the equalized assessed valuation for property within the high |
| |||||||
| |||||||
1 | school only classification of the partial elementary unit | ||||||
2 | district multiplied by 0.94% and divided by the Average Daily | ||||||
3 | Attendance figure for grades 9 through 12.
| ||||||
4 | (4) The Corporate Personal Property Replacement Taxes paid | ||||||
5 | to each school
district during the calendar year 2 years before | ||||||
6 | the calendar year in which a
school year begins, divided by the | ||||||
7 | Average Daily Attendance figure for that
district, shall be | ||||||
8 | added to the local property tax revenues per pupil as
derived | ||||||
9 | by the application of the immediately preceding paragraph (3). | ||||||
10 | The sum
of these per pupil figures for each school district | ||||||
11 | shall constitute Available
Local Resources as that term is | ||||||
12 | utilized in subsection (E) in the calculation
of general State | ||||||
13 | aid.
| ||||||
14 | (E) Computation of General State Aid.
| ||||||
15 | (1) For each school year, the amount of general State aid | ||||||
16 | allotted to a
school district shall be computed by the State | ||||||
17 | Board of Education as provided
in this subsection.
| ||||||
18 | (2) For any school district for which Available Local | ||||||
19 | Resources per pupil
is less than the product of 0.93 times the | ||||||
20 | Foundation Level, general State aid
for that district shall be | ||||||
21 | calculated as an amount equal to the Foundation
Level minus | ||||||
22 | Available Local Resources, multiplied by the Average Daily
| ||||||
23 | Attendance of the school district.
| ||||||
24 | (3) For any school district for which Available Local | ||||||
25 | Resources per pupil
is equal to or greater than the product of |
| |||||||
| |||||||
1 | 0.93 times the Foundation Level and
less than the product of | ||||||
2 | 1.75 times the Foundation Level, the general State aid
per | ||||||
3 | pupil shall be a decimal proportion of the Foundation Level | ||||||
4 | derived using a
linear algorithm. Under this linear algorithm, | ||||||
5 | the calculated general State
aid per pupil shall decline in | ||||||
6 | direct linear fashion from 0.07 times the
Foundation Level for | ||||||
7 | a school district with Available Local Resources equal to
the | ||||||
8 | product of 0.93 times the Foundation Level, to 0.05 times the | ||||||
9 | Foundation
Level for a school district with Available Local | ||||||
10 | Resources equal to the product
of 1.75 times the Foundation | ||||||
11 | Level. The allocation of general
State aid for school districts | ||||||
12 | subject to this paragraph 3 shall be the
calculated general | ||||||
13 | State aid
per pupil figure multiplied by the Average Daily | ||||||
14 | Attendance of the school
district.
| ||||||
15 | (4) For any school district for which Available Local | ||||||
16 | Resources per pupil
equals or exceeds the product of 1.75 times | ||||||
17 | the Foundation Level, the general
State aid for the school | ||||||
18 | district shall be calculated as the product of $218
multiplied | ||||||
19 | by the Average Daily Attendance of the school
district.
| ||||||
20 | (5) The amount of general State aid allocated to a school | ||||||
21 | district for
the 1999-2000 school year meeting the requirements | ||||||
22 | set forth in paragraph (4)
of subsection
(G) shall be increased | ||||||
23 | by an amount equal to the general State aid that
would have | ||||||
24 | been received by the district for the 1998-1999 school year by
| ||||||
25 | utilizing the Extension Limitation Equalized Assessed | ||||||
26 | Valuation as calculated
in paragraph (4) of subsection (G) less |
| |||||||
| |||||||
1 | the general State aid allotted for the
1998-1999
school year. | ||||||
2 | This amount shall be deemed a one time increase, and shall not
| ||||||
3 | affect any future general State aid allocations.
| ||||||
4 | (F) Compilation of Average Daily Attendance.
| ||||||
5 | (1) Each school district shall, by July 1 of each year, | ||||||
6 | submit to the State
Board of Education, on forms prescribed by | ||||||
7 | the State Board of Education,
attendance figures for the school | ||||||
8 | year that began in the preceding calendar
year. The attendance | ||||||
9 | information so transmitted shall identify the average
daily | ||||||
10 | attendance figures for each month of the school year. Beginning | ||||||
11 | with
the general State aid claim form for the 2002-2003 school
| ||||||
12 | year, districts shall calculate Average Daily Attendance as | ||||||
13 | provided in
subdivisions (a), (b), and (c) of this paragraph | ||||||
14 | (1).
| ||||||
15 | (a) In districts that do not hold year-round classes,
| ||||||
16 | days of attendance in August shall be added to the month of | ||||||
17 | September and any
days of attendance in June shall be added | ||||||
18 | to the month of May.
| ||||||
19 | (b) In districts in which all buildings hold year-round | ||||||
20 | classes,
days of attendance in July and August shall be | ||||||
21 | added to the month
of September and any days of attendance | ||||||
22 | in June shall be added to
the month of May.
| ||||||
23 | (c) In districts in which some buildings, but not all, | ||||||
24 | hold
year-round classes, for the non-year-round buildings, | ||||||
25 | days of
attendance in August shall be added to the month of |
| |||||||
| |||||||
1 | September
and any days of attendance in June shall be added | ||||||
2 | to the month of
May. The average daily attendance for the | ||||||
3 | year-round buildings
shall be computed as provided in | ||||||
4 | subdivision (b) of this paragraph
(1). To calculate the | ||||||
5 | Average Daily Attendance for the district, the
average | ||||||
6 | daily attendance for the year-round buildings shall be
| ||||||
7 | multiplied by the days in session for the non-year-round | ||||||
8 | buildings
for each month and added to the monthly | ||||||
9 | attendance of the
non-year-round buildings.
| ||||||
10 | Except as otherwise provided in this Section, days of
| ||||||
11 | attendance by pupils shall be counted only for sessions of not | ||||||
12 | less than
5 clock hours of school work per day under direct | ||||||
13 | supervision of: (i)
teachers, or (ii) non-teaching personnel or | ||||||
14 | volunteer personnel when engaging
in non-teaching duties and | ||||||
15 | supervising in those instances specified in
subsection (a) of | ||||||
16 | Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils | ||||||
17 | of legal school age and in kindergarten and grades 1 through | ||||||
18 | 12.
| ||||||
19 | Days of attendance by tuition pupils shall be accredited | ||||||
20 | only to the
districts that pay the tuition to a recognized | ||||||
21 | school.
| ||||||
22 | (2) Days of attendance by pupils of less than 5 clock hours | ||||||
23 | of school
shall be subject to the following provisions in the | ||||||
24 | compilation of Average
Daily Attendance.
| ||||||
25 | (a) Pupils regularly enrolled in a public school for | ||||||
26 | only a part of
the school day may be counted on the basis |
| |||||||
| |||||||
1 | of 1/6 day for every class hour
of instruction of 40 | ||||||
2 | minutes or more attended pursuant to such enrollment,
| ||||||
3 | unless a pupil is
enrolled in a block-schedule format of 80 | ||||||
4 | minutes or more of instruction,
in which case the pupil may | ||||||
5 | be counted on the basis of the proportion of
minutes of | ||||||
6 | school work completed each day to the minimum number of
| ||||||
7 | minutes that school work is required to be held that day.
| ||||||
8 | (b) Days of attendance may be less than 5 clock hours | ||||||
9 | on the opening
and closing of the school term, and upon the | ||||||
10 | first day of pupil
attendance, if preceded by a day or days | ||||||
11 | utilized as an institute or
teachers' workshop.
| ||||||
12 | (c) A session of 4 or more clock hours may be counted | ||||||
13 | as a day of
attendance upon certification by the regional | ||||||
14 | superintendent, and
approved by the State Superintendent | ||||||
15 | of Education to the extent that the
district has been | ||||||
16 | forced to use daily multiple sessions.
| ||||||
17 | (d) A session of 3 or more clock hours may be counted | ||||||
18 | as a day of
attendance (1) when the remainder of the school | ||||||
19 | day or at least
2 hours in the evening of that day is | ||||||
20 | utilized for an
in-service training program for teachers, | ||||||
21 | up to a maximum of 5 days per
school year of which a | ||||||
22 | maximum of 4 days of such 5 days may be used for
| ||||||
23 | parent-teacher conferences, provided a district conducts | ||||||
24 | an in-service
training program for teachers which has been | ||||||
25 | approved by the State
Superintendent of Education; or, in | ||||||
26 | lieu of 4 such days, 2 full days may
be used, in which |
| |||||||
| |||||||
1 | event each such day
may be counted as a day of attendance; | ||||||
2 | and (2) when days in
addition to
those provided in item (1) | ||||||
3 | are scheduled by a school pursuant to its school
| ||||||
4 | improvement plan adopted under Article 34 or its revised or | ||||||
5 | amended school
improvement plan adopted under Article 2, | ||||||
6 | provided that (i) such sessions of
3 or more clock hours | ||||||
7 | are scheduled to occur at regular intervals, (ii) the
| ||||||
8 | remainder of the school days in which such sessions occur | ||||||
9 | are utilized
for in-service training programs or other | ||||||
10 | staff development activities for
teachers, and (iii) a | ||||||
11 | sufficient number of minutes of school work under the
| ||||||
12 | direct supervision of teachers are added to the school days | ||||||
13 | between such
regularly scheduled sessions to accumulate | ||||||
14 | not less than the number of minutes
by which such sessions | ||||||
15 | of 3 or more clock hours fall short of 5 clock hours.
Any | ||||||
16 | full days used for the purposes of this paragraph shall not | ||||||
17 | be considered
for
computing average daily attendance. Days | ||||||
18 | scheduled for in-service training
programs, staff | ||||||
19 | development activities, or parent-teacher conferences may | ||||||
20 | be
scheduled separately for different
grade levels and | ||||||
21 | different attendance centers of the district.
| ||||||
22 | (e) A session of not less than one clock hour of | ||||||
23 | teaching
hospitalized or homebound pupils on-site or by | ||||||
24 | telephone to the classroom may
be counted as 1/2 day of | ||||||
25 | attendance, however these pupils must receive 4 or
more | ||||||
26 | clock hours of instruction to be counted for a full day of |
| |||||||
| |||||||
1 | attendance.
| ||||||
2 | (f) A session of at least 4 clock hours may be counted | ||||||
3 | as a day of
attendance for first grade pupils, and pupils | ||||||
4 | in full day kindergartens,
and a session of 2 or more hours | ||||||
5 | may be counted as 1/2 day of attendance by
pupils in | ||||||
6 | kindergartens which provide only 1/2 day of attendance.
| ||||||
7 | (g) For children with disabilities who are below the | ||||||
8 | age of 6 years and
who
cannot attend 2 or more clock hours | ||||||
9 | because of their disability or
immaturity, a session of not | ||||||
10 | less than one clock hour may be counted as 1/2 day
of | ||||||
11 | attendance; however for such children whose educational | ||||||
12 | needs so require
a session of 4 or more clock hours may be | ||||||
13 | counted as a full day of attendance.
| ||||||
14 | (h) A recognized kindergarten which provides for only | ||||||
15 | 1/2 day of
attendance by each pupil shall not have more | ||||||
16 | than 1/2 day of attendance
counted in any one day. However, | ||||||
17 | kindergartens may count 2 1/2 days
of
attendance in any 5 | ||||||
18 | consecutive school days. When a pupil attends such a
| ||||||
19 | kindergarten for 2 half days on any one school day, the | ||||||
20 | pupil shall have
the following day as a day absent from | ||||||
21 | school, unless the school district
obtains permission in | ||||||
22 | writing from the State Superintendent of Education.
| ||||||
23 | Attendance at kindergartens which provide for a full day of | ||||||
24 | attendance by
each pupil shall be counted the same as | ||||||
25 | attendance by first grade pupils.
Only the first year of | ||||||
26 | attendance in one kindergarten shall be counted,
except in |
| |||||||
| |||||||
1 | case of children who entered the kindergarten in their | ||||||
2 | fifth year
whose educational development requires a second | ||||||
3 | year of kindergarten as
determined under the rules and | ||||||
4 | regulations of the State Board of Education.
| ||||||
5 | (i) On the days when the Prairie State Achievement | ||||||
6 | Examination is
administered under subsection (c) of | ||||||
7 | Section 2-3.64 of this Code, the day
of attendance for a | ||||||
8 | pupil whose school
day must be shortened to accommodate | ||||||
9 | required testing procedures may
be less than 5 clock hours | ||||||
10 | and shall be counted towards the 176 days of actual pupil | ||||||
11 | attendance required under Section 10-19 of this Code, | ||||||
12 | provided that a sufficient number of minutes
of school work | ||||||
13 | in excess of 5 clock hours are first completed on other | ||||||
14 | school
days to compensate for the loss of school work on | ||||||
15 | the examination days.
| ||||||
16 | (G) Equalized Assessed Valuation Data.
| ||||||
17 | (1) For purposes of the calculation of Available Local | ||||||
18 | Resources required
pursuant to subsection (D), the
State Board | ||||||
19 | of Education shall secure from the Department of
Revenue the | ||||||
20 | value as equalized or assessed by the Department of Revenue of
| ||||||
21 | all taxable property of every school district, together with | ||||||
22 | (i) the applicable
tax rate used in extending taxes for the | ||||||
23 | funds of the district as of
September 30 of the previous year
| ||||||
24 | and (ii) the limiting rate for all school
districts subject to | ||||||
25 | property tax extension limitations as imposed under the
|
| |||||||
| |||||||
1 | Property Tax Extension Limitation Law.
| ||||||
2 | The Department of Revenue shall add to the equalized | ||||||
3 | assessed value of all
taxable
property of each school district | ||||||
4 | situated entirely or partially within a county
that is or was | ||||||
5 | subject to the alternative general homestead exemption
| ||||||
6 | provisions of Section 15-176 or 15-177
Section 15-176 of the | ||||||
7 | Property Tax Code (a)
an amount equal to the total amount by | ||||||
8 | which the
homestead exemption allowed under Section 15-176 or | ||||||
9 | 15-177
Section 15-176 of the Property Tax Code for
real
| ||||||
10 | property situated in that school district exceeds the total | ||||||
11 | amount that would
have been
allowed in that school district if | ||||||
12 | the maximum reduction under Section 15-176
was
(i) $4,500 in | ||||||
13 | Cook County or $3,500 in all other counties in tax year 2003 or | ||||||
14 | (ii) $5,000 in all counties in tax year 2004 and thereafter and | ||||||
15 | (b) an amount equal to the aggregate amount for the taxable | ||||||
16 | year of all additional exemptions under Section 15-175 of the | ||||||
17 | Property Tax Code for owners with a household income of $30,000 | ||||||
18 | or less. The county clerk of any county that is or was subject | ||||||
19 | to the alternative general homestead exemption provisions of | ||||||
20 | Section 15-176 or 15-177
Section 15-176 of the Property Tax | ||||||
21 | Code shall
annually calculate and certify to the Department of | ||||||
22 | Revenue for each school
district all
homestead exemption | ||||||
23 | amounts under Section 15-176 or 15-177
Section 15-176 of the | ||||||
24 | Property Tax Code and all amounts of additional exemptions | ||||||
25 | under Section 15-175 of the Property Tax Code for owners with a | ||||||
26 | household income of $30,000 or less. It is the intent of this |
| |||||||
| |||||||
1 | paragraph that if the general homestead exemption for a parcel | ||||||
2 | of property is determined under Section 15-176 or 15-177
| ||||||
3 | Section 15-176 of the Property Tax Code rather than Section | ||||||
4 | 15-175, then the calculation of Available Local Resources shall | ||||||
5 | not be affected by the difference, if any, between the amount | ||||||
6 | of the general homestead exemption allowed for that parcel of | ||||||
7 | property under Section 15-176 or 15-177
Section 15-176 of the | ||||||
8 | Property Tax Code and the amount that would have been allowed | ||||||
9 | had the general homestead exemption for that parcel of property | ||||||
10 | been determined under Section 15-175 of the Property Tax Code. | ||||||
11 | It is further the intent of this paragraph that if additional | ||||||
12 | exemptions are allowed under Section 15-175 of the Property Tax | ||||||
13 | Code for owners with a household income of less than $30,000, | ||||||
14 | then the calculation of Available Local Resources shall not be | ||||||
15 | affected by the difference, if any, because of those additional | ||||||
16 | exemptions.
| ||||||
17 | This equalized assessed valuation, as adjusted further by | ||||||
18 | the requirements of
this subsection, shall be utilized in the | ||||||
19 | calculation of Available Local
Resources.
| ||||||
20 | (2) The equalized assessed valuation in paragraph (1) shall | ||||||
21 | be adjusted, as
applicable, in the following manner:
| ||||||
22 | (a) For the purposes of calculating State aid under | ||||||
23 | this Section,
with respect to any part of a school district | ||||||
24 | within a redevelopment
project area in respect to which a | ||||||
25 | municipality has adopted tax
increment allocation | ||||||
26 | financing pursuant to the Tax Increment Allocation
|
| |||||||
| |||||||
1 | Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 | ||||||
2 | of the Illinois
Municipal Code or the Industrial Jobs | ||||||
3 | Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the | ||||||
4 | Illinois Municipal Code, no part of the current equalized
| ||||||
5 | assessed valuation of real property located in any such | ||||||
6 | project area which is
attributable to an increase above the | ||||||
7 | total initial equalized assessed
valuation of such | ||||||
8 | property shall be used as part of the equalized assessed
| ||||||
9 | valuation of the district, until such time as all
| ||||||
10 | redevelopment project costs have been paid, as provided in | ||||||
11 | Section 11-74.4-8
of the Tax Increment Allocation | ||||||
12 | Redevelopment Act or in Section 11-74.6-35 of
the | ||||||
13 | Industrial Jobs Recovery Law. For the purpose of
the | ||||||
14 | equalized assessed valuation of the
district, the total | ||||||
15 | initial equalized assessed valuation or the current
| ||||||
16 | equalized assessed valuation, whichever is lower, shall be | ||||||
17 | used until
such time as all redevelopment project costs | ||||||
18 | have been paid.
| ||||||
19 | (b) The real property equalized assessed valuation for | ||||||
20 | a school district
shall be adjusted by subtracting from the | ||||||
21 | real property
value as equalized or assessed by the | ||||||
22 | Department of Revenue for the
district an amount computed | ||||||
23 | by dividing the amount of any abatement of
taxes under | ||||||
24 | Section 18-170 of the Property Tax Code by 3.00% for a | ||||||
25 | district
maintaining grades kindergarten through 12, by | ||||||
26 | 2.30% for a district
maintaining grades kindergarten |
| |||||||
| |||||||
1 | through 8, or by 1.05% for a
district
maintaining grades 9 | ||||||
2 | through 12 and adjusted by an amount computed by dividing
| ||||||
3 | the amount of any abatement of taxes under subsection (a) | ||||||
4 | of Section 18-165 of
the Property Tax Code by the same | ||||||
5 | percentage rates for district type as
specified in this | ||||||
6 | subparagraph (b).
| ||||||
7 | (3) For the 1999-2000 school year and each school year | ||||||
8 | thereafter, if a
school district meets all of the criteria of | ||||||
9 | this subsection (G)(3), the school
district's Available Local | ||||||
10 | Resources shall be calculated under subsection (D)
using the | ||||||
11 | district's Extension Limitation Equalized Assessed Valuation | ||||||
12 | as
calculated under this
subsection (G)(3).
| ||||||
13 | For purposes of this subsection (G)(3) the following terms | ||||||
14 | shall have
the following meanings:
| ||||||
15 | "Budget Year": The school year for which general State | ||||||
16 | aid is calculated
and
awarded under subsection (E).
| ||||||
17 | "Base Tax Year": The property tax levy year used to | ||||||
18 | calculate the Budget
Year
allocation of general State aid.
| ||||||
19 | "Preceding Tax Year": The property tax levy year | ||||||
20 | immediately preceding the
Base Tax Year.
| ||||||
21 | "Base Tax Year's Tax Extension": The product of the | ||||||
22 | equalized assessed
valuation utilized by the County Clerk | ||||||
23 | in the Base Tax Year multiplied by the
limiting rate as | ||||||
24 | calculated by the County Clerk and defined in the Property | ||||||
25 | Tax
Extension Limitation Law.
| ||||||
26 | "Preceding Tax Year's Tax Extension": The product of |
| |||||||
| |||||||
1 | the equalized assessed
valuation utilized by the County | ||||||
2 | Clerk in the Preceding Tax Year multiplied by
the Operating | ||||||
3 | Tax Rate as defined in subsection (A).
| ||||||
4 | "Extension Limitation Ratio": A numerical ratio, | ||||||
5 | certified by the
County Clerk, in which the numerator is | ||||||
6 | the Base Tax Year's Tax
Extension and the denominator is | ||||||
7 | the Preceding Tax Year's Tax Extension.
| ||||||
8 | "Operating Tax Rate": The operating tax rate as defined | ||||||
9 | in subsection (A).
| ||||||
10 | If a school district is subject to property tax extension | ||||||
11 | limitations as
imposed under
the Property Tax Extension | ||||||
12 | Limitation Law, the State Board of Education shall
calculate | ||||||
13 | the Extension
Limitation
Equalized Assessed Valuation of that | ||||||
14 | district. For the 1999-2000 school
year, the
Extension | ||||||
15 | Limitation Equalized Assessed Valuation of a school district as
| ||||||
16 | calculated by the State Board of Education shall be equal to | ||||||
17 | the product of the
district's 1996 Equalized Assessed Valuation | ||||||
18 | and the district's Extension
Limitation Ratio. For the | ||||||
19 | 2000-2001 school year and each school year
thereafter,
the | ||||||
20 | Extension Limitation Equalized Assessed Valuation of a school | ||||||
21 | district as
calculated by the State Board of Education shall be | ||||||
22 | equal to the product of
the Equalized Assessed Valuation last | ||||||
23 | used in the calculation of general State
aid and the
district's | ||||||
24 | Extension Limitation Ratio. If the Extension Limitation
| ||||||
25 | Equalized
Assessed Valuation of a school district as calculated | ||||||
26 | under
this subsection (G)(3) is less than the district's |
| |||||||
| |||||||
1 | equalized assessed valuation
as calculated pursuant to | ||||||
2 | subsections (G)(1) and (G)(2), then for purposes of
calculating | ||||||
3 | the district's general State aid for the Budget Year pursuant | ||||||
4 | to
subsection (E), that Extension
Limitation Equalized | ||||||
5 | Assessed Valuation shall be utilized to calculate the
| ||||||
6 | district's Available Local Resources
under subsection (D).
| ||||||
7 | Partial elementary unit districts created in accordance | ||||||
8 | with Article 11E of this Code shall not be eligible for the | ||||||
9 | adjustment in this subsection (G)(3) until the fifth year | ||||||
10 | following the effective date of the reorganization.
| ||||||
11 | (4) For the purposes of calculating general State aid for | ||||||
12 | the 1999-2000
school year only, if a school district | ||||||
13 | experienced a triennial reassessment on
the equalized assessed | ||||||
14 | valuation used in calculating its general State
financial aid | ||||||
15 | apportionment for the 1998-1999 school year, the State Board of
| ||||||
16 | Education shall calculate the Extension Limitation Equalized | ||||||
17 | Assessed Valuation
that would have been used to calculate the | ||||||
18 | district's 1998-1999 general State
aid. This amount shall equal | ||||||
19 | the product of the equalized assessed valuation
used to
| ||||||
20 | calculate general State aid for the 1997-1998 school year and | ||||||
21 | the district's
Extension Limitation Ratio. If the Extension | ||||||
22 | Limitation Equalized Assessed
Valuation of the school district | ||||||
23 | as calculated under this paragraph (4) is
less than the | ||||||
24 | district's equalized assessed valuation utilized in | ||||||
25 | calculating
the
district's 1998-1999 general State aid | ||||||
26 | allocation, then for purposes of
calculating the district's |
| |||||||
| |||||||
1 | general State aid pursuant to paragraph (5) of
subsection (E),
| ||||||
2 | that Extension Limitation Equalized Assessed Valuation shall | ||||||
3 | be utilized to
calculate the district's Available Local | ||||||
4 | Resources.
| ||||||
5 | (5) For school districts having a majority of their | ||||||
6 | equalized assessed
valuation in any county except Cook, DuPage, | ||||||
7 | Kane, Lake, McHenry, or Will, if
the amount of general State | ||||||
8 | aid allocated to the school district for the
1999-2000 school | ||||||
9 | year under the provisions of subsection (E), (H), and (J) of
| ||||||
10 | this Section is less than the amount of general State aid | ||||||
11 | allocated to the
district for the 1998-1999 school year under | ||||||
12 | these subsections, then the
general
State aid of the district | ||||||
13 | for the 1999-2000 school year only shall be increased
by the | ||||||
14 | difference between these amounts. The total payments made under | ||||||
15 | this
paragraph (5) shall not exceed $14,000,000. Claims shall | ||||||
16 | be prorated if they
exceed $14,000,000.
| ||||||
17 | (H) Supplemental General State Aid.
| ||||||
18 | (1) In addition to the general State aid a school district | ||||||
19 | is allotted
pursuant to subsection (E), qualifying school | ||||||
20 | districts shall receive a grant,
paid in conjunction with a | ||||||
21 | district's payments of general State aid, for
supplemental | ||||||
22 | general State aid based upon the concentration level of | ||||||
23 | children
from low-income households within the school | ||||||
24 | district.
Supplemental State aid grants provided for school | ||||||
25 | districts under this
subsection shall be appropriated for |
| |||||||
| |||||||
1 | distribution to school districts as part
of the same line item | ||||||
2 | in which the general State financial aid of school
districts is | ||||||
3 | appropriated under this Section.
If the appropriation in any | ||||||
4 | fiscal year for general State aid and
supplemental general | ||||||
5 | State aid is insufficient to pay the amounts required
under the | ||||||
6 | general State aid and supplemental general State aid | ||||||
7 | calculations,
then the
State Board of Education shall ensure | ||||||
8 | that
each school district receives the full amount due for | ||||||
9 | general State aid
and the remainder of the appropriation shall | ||||||
10 | be used
for supplemental general State aid, which the State | ||||||
11 | Board of Education shall
calculate and pay to eligible | ||||||
12 | districts on a prorated basis.
| ||||||
13 | (1.5) This paragraph (1.5) applies only to those school | ||||||
14 | years
preceding the 2003-2004 school year.
For purposes of this
| ||||||
15 | subsection (H), the term "Low-Income Concentration Level" | ||||||
16 | shall be the
low-income
eligible pupil count from the most | ||||||
17 | recently available federal census divided by
the Average Daily | ||||||
18 | Attendance of the school district.
If, however, (i) the | ||||||
19 | percentage decrease from the 2 most recent federal
censuses
in | ||||||
20 | the low-income eligible pupil count of a high school district | ||||||
21 | with fewer
than 400 students exceeds by 75% or more the | ||||||
22 | percentage change in the total
low-income eligible pupil count | ||||||
23 | of contiguous elementary school districts,
whose boundaries | ||||||
24 | are coterminous with the high school district,
or (ii) a high | ||||||
25 | school district within 2 counties and serving 5 elementary
| ||||||
26 | school
districts, whose boundaries are coterminous with the |
| |||||||
| |||||||
1 | high school
district, has a percentage decrease from the 2 most | ||||||
2 | recent federal
censuses in the low-income eligible pupil count | ||||||
3 | and there is a percentage
increase in the total low-income | ||||||
4 | eligible pupil count of a majority of the
elementary school | ||||||
5 | districts in excess of 50% from the 2 most recent
federal | ||||||
6 | censuses, then
the
high school district's low-income eligible | ||||||
7 | pupil count from the earlier federal
census
shall be the number | ||||||
8 | used as the low-income eligible pupil count for the high
school | ||||||
9 | district, for purposes of this subsection (H).
The changes made | ||||||
10 | to this paragraph (1) by Public Act 92-28 shall apply to
| ||||||
11 | supplemental general State aid
grants for school years | ||||||
12 | preceding the 2003-2004 school year that are paid
in fiscal | ||||||
13 | year 1999 or thereafter
and to
any State aid payments made in | ||||||
14 | fiscal year 1994 through fiscal year
1998 pursuant to | ||||||
15 | subsection 1(n) of Section 18-8 of this Code (which was
| ||||||
16 | repealed on July 1, 1998), and any high school district that is | ||||||
17 | affected by
Public Act 92-28 is
entitled to a
recomputation of | ||||||
18 | its supplemental general State aid grant or State aid
paid in | ||||||
19 | any of those fiscal years. This recomputation shall not be
| ||||||
20 | affected by any other funding.
| ||||||
21 | (1.10) This paragraph (1.10) applies to the 2003-2004 | ||||||
22 | school year
and each school year thereafter. For purposes of | ||||||
23 | this subsection (H), the
term "Low-Income Concentration Level" | ||||||
24 | shall, for each fiscal year, be the
low-income eligible
pupil | ||||||
25 | count
as of July 1 of the immediately preceding fiscal year
(as | ||||||
26 | determined by the Department of Human Services based
on the |
| |||||||
| |||||||
1 | number of pupils
who are eligible for at least one of the | ||||||
2 | following
low income programs: Medicaid, KidCare, TANF, or Food | ||||||
3 | Stamps,
excluding pupils who are eligible for services provided | ||||||
4 | by the Department
of Children and Family Services,
averaged | ||||||
5 | over
the 2 immediately preceding fiscal years for fiscal year | ||||||
6 | 2004 and over the 3
immediately preceding fiscal years for each | ||||||
7 | fiscal year thereafter)
divided by the Average Daily Attendance | ||||||
8 | of the school district.
| ||||||
9 | (2) Supplemental general State aid pursuant to this | ||||||
10 | subsection (H) shall
be
provided as follows for the 1998-1999, | ||||||
11 | 1999-2000, and 2000-2001 school years
only:
| ||||||
12 | (a) For any school district with a Low Income | ||||||
13 | Concentration Level of at
least 20% and less than 35%, the | ||||||
14 | grant for any school year
shall be $800
multiplied by the | ||||||
15 | low income eligible pupil count.
| ||||||
16 | (b) For any school district with a Low Income | ||||||
17 | Concentration Level of at
least 35% and less than 50%, the | ||||||
18 | grant for the 1998-1999 school year shall be
$1,100 | ||||||
19 | multiplied by the low income eligible pupil count.
| ||||||
20 | (c) For any school district with a Low Income | ||||||
21 | Concentration Level of at
least 50% and less than 60%, the | ||||||
22 | grant for the 1998-99 school year shall be
$1,500 | ||||||
23 | multiplied by the low income eligible pupil count.
| ||||||
24 | (d) For any school district with a Low Income | ||||||
25 | Concentration Level of 60%
or more, the grant for the | ||||||
26 | 1998-99 school year shall be $1,900 multiplied by
the low |
| |||||||
| |||||||
1 | income eligible pupil count.
| ||||||
2 | (e) For the 1999-2000 school year, the per pupil amount | ||||||
3 | specified in
subparagraphs (b), (c), and (d) immediately | ||||||
4 | above shall be increased to $1,243,
$1,600, and $2,000, | ||||||
5 | respectively.
| ||||||
6 | (f) For the 2000-2001 school year, the per pupil | ||||||
7 | amounts specified in
subparagraphs (b), (c), and (d) | ||||||
8 | immediately above shall be
$1,273, $1,640, and $2,050, | ||||||
9 | respectively.
| ||||||
10 | (2.5) Supplemental general State aid pursuant to this | ||||||
11 | subsection (H)
shall be provided as follows for the 2002-2003 | ||||||
12 | school year:
| ||||||
13 | (a) For any school district with a Low Income | ||||||
14 | Concentration Level of less
than 10%, the grant for each | ||||||
15 | school year shall be $355 multiplied by the low
income | ||||||
16 | eligible pupil count.
| ||||||
17 | (b) For any school district with a Low Income | ||||||
18 | Concentration
Level of at least 10% and less than 20%, the | ||||||
19 | grant for each school year shall
be $675
multiplied by the | ||||||
20 | low income eligible pupil
count.
| ||||||
21 | (c) For any school district with a Low Income | ||||||
22 | Concentration
Level of at least 20% and less than 35%, the | ||||||
23 | grant for each school year shall
be $1,330
multiplied by | ||||||
24 | the low income eligible pupil
count.
| ||||||
25 | (d) For any school district with a Low Income | ||||||
26 | Concentration
Level of at least 35% and less than 50%, the |
| |||||||
| |||||||
1 | grant for each school year shall
be $1,362
multiplied by | ||||||
2 | the low income eligible pupil
count.
| ||||||
3 | (e) For any school district with a Low Income | ||||||
4 | Concentration
Level of at least 50% and less than 60%, the | ||||||
5 | grant for each school year shall
be $1,680
multiplied by | ||||||
6 | the low income eligible pupil
count.
| ||||||
7 | (f) For any school district with a Low Income | ||||||
8 | Concentration
Level of 60% or more, the grant for each | ||||||
9 | school year shall be $2,080
multiplied by the low income | ||||||
10 | eligible pupil count.
| ||||||
11 | (2.10) Except as otherwise provided, supplemental general | ||||||
12 | State aid
pursuant to this subsection
(H) shall be provided as | ||||||
13 | follows for the 2003-2004 school year and each
school year | ||||||
14 | thereafter:
| ||||||
15 | (a) For any school district with a Low Income | ||||||
16 | Concentration
Level of 15% or less, the grant for each | ||||||
17 | school year
shall be $355 multiplied by the low income | ||||||
18 | eligible pupil count.
| ||||||
19 | (b) For any school district with a Low Income | ||||||
20 | Concentration
Level greater than 15%, the grant for each | ||||||
21 | school year shall be
$294.25 added to the product of $2,700 | ||||||
22 | and the square of the Low
Income Concentration Level, all | ||||||
23 | multiplied by the low income
eligible pupil count.
| ||||||
24 | For the 2003-2004 school year, 2004-2005 school year,
| ||||||
25 | 2005-2006 school year, and 2006-2007 school year only, the | ||||||
26 | grant shall be no less than the
grant
for
the 2002-2003 school |
| |||||||
| |||||||
1 | year. For the 2007-2008 school year only, the grant shall
be no
| ||||||
2 | less than the grant for the 2002-2003 school year multiplied by | ||||||
3 | 0.66. For the
2008-2009
school year only, the grant shall be no | ||||||
4 | less than the grant for the 2002-2003
school year
multiplied by | ||||||
5 | 0.33. Notwithstanding the provisions of this paragraph to the | ||||||
6 | contrary, if for any school year supplemental general State aid | ||||||
7 | grants are prorated as provided in paragraph (1) of this | ||||||
8 | subsection (H), then the grants under this paragraph shall be | ||||||
9 | prorated.
| ||||||
10 | For the 2003-2004 school year only, the grant shall be no | ||||||
11 | greater
than the grant received during the 2002-2003 school | ||||||
12 | year added to the
product of 0.25 multiplied by the difference | ||||||
13 | between the grant amount
calculated under subsection (a) or (b) | ||||||
14 | of this paragraph (2.10), whichever
is applicable, and the | ||||||
15 | grant received during the 2002-2003 school year.
For the | ||||||
16 | 2004-2005 school year only, the grant shall be no greater than
| ||||||
17 | the grant received during the 2002-2003 school year added to | ||||||
18 | the
product of 0.50 multiplied by the difference between the | ||||||
19 | grant amount
calculated under subsection (a) or (b) of this | ||||||
20 | paragraph (2.10), whichever
is applicable, and the grant | ||||||
21 | received during the 2002-2003 school year.
For the 2005-2006 | ||||||
22 | school year only, the grant shall be no greater than
the grant | ||||||
23 | received during the 2002-2003 school year added to the
product | ||||||
24 | of 0.75 multiplied by the difference between the grant amount
| ||||||
25 | calculated under subsection (a) or (b) of this paragraph | ||||||
26 | (2.10), whichever
is applicable, and the grant received during |
| |||||||
| |||||||
1 | the 2002-2003
school year.
| ||||||
2 | (3) School districts with an Average Daily Attendance of | ||||||
3 | more than 1,000
and less than 50,000 that qualify for | ||||||
4 | supplemental general State aid pursuant
to this subsection | ||||||
5 | shall submit a plan to the State Board of Education prior to
| ||||||
6 | October 30 of each year for the use of the funds resulting from | ||||||
7 | this grant of
supplemental general State aid for the | ||||||
8 | improvement of
instruction in which priority is given to | ||||||
9 | meeting the education needs of
disadvantaged children. Such | ||||||
10 | plan shall be submitted in accordance with
rules and | ||||||
11 | regulations promulgated by the State Board of Education.
| ||||||
12 | (4) School districts with an Average Daily Attendance of | ||||||
13 | 50,000 or more
that qualify for supplemental general State aid | ||||||
14 | pursuant to this subsection
shall be required to distribute | ||||||
15 | from funds available pursuant to this Section,
no less than | ||||||
16 | $261,000,000 in accordance with the following requirements:
| ||||||
17 | (a) The required amounts shall be distributed to the | ||||||
18 | attendance centers
within the district in proportion to the | ||||||
19 | number of pupils enrolled at each
attendance center who are | ||||||
20 | eligible to receive free or reduced-price lunches or
| ||||||
21 | breakfasts under the federal Child Nutrition Act of 1966 | ||||||
22 | and under the National
School Lunch Act during the | ||||||
23 | immediately preceding school year.
| ||||||
24 | (b) The distribution of these portions of supplemental | ||||||
25 | and general State
aid among attendance centers according to | ||||||
26 | these requirements shall not be
compensated for or |
| |||||||
| |||||||
1 | contravened by adjustments of the total of other funds
| ||||||
2 | appropriated to any attendance centers, and the Board of | ||||||
3 | Education shall
utilize funding from one or several sources | ||||||
4 | in order to fully implement this
provision annually prior | ||||||
5 | to the opening of school.
| ||||||
6 | (c) Each attendance center shall be provided by the
| ||||||
7 | school district a distribution of noncategorical funds and | ||||||
8 | other
categorical funds to which an attendance center is | ||||||
9 | entitled under law in
order that the general State aid and | ||||||
10 | supplemental general State aid provided
by application of | ||||||
11 | this subsection supplements rather than supplants the
| ||||||
12 | noncategorical funds and other categorical funds provided | ||||||
13 | by the school
district to the attendance centers.
| ||||||
14 | (d) Any funds made available under this subsection that | ||||||
15 | by reason of the
provisions of this subsection are not
| ||||||
16 | required to be allocated and provided to attendance centers | ||||||
17 | may be used and
appropriated by the board of the district | ||||||
18 | for any lawful school purpose.
| ||||||
19 | (e) Funds received by an attendance center
pursuant to | ||||||
20 | this
subsection shall be used
by the attendance center at | ||||||
21 | the discretion
of the principal and local school council | ||||||
22 | for programs to improve educational
opportunities at | ||||||
23 | qualifying schools through the following programs and
| ||||||
24 | services: early childhood education, reduced class size or | ||||||
25 | improved adult to
student classroom ratio, enrichment | ||||||
26 | programs, remedial assistance, attendance
improvement, and |
| |||||||
| |||||||
1 | other educationally beneficial expenditures which
| ||||||
2 | supplement
the regular and basic programs as determined by | ||||||
3 | the State Board of Education.
Funds provided shall not be | ||||||
4 | expended for any political or lobbying purposes
as defined | ||||||
5 | by board rule.
| ||||||
6 | (f) Each district subject to the provisions of this | ||||||
7 | subdivision (H)(4)
shall submit an
acceptable plan to meet | ||||||
8 | the educational needs of disadvantaged children, in
| ||||||
9 | compliance with the requirements of this paragraph, to the | ||||||
10 | State Board of
Education prior to July 15 of each year. | ||||||
11 | This plan shall be consistent with the
decisions of local | ||||||
12 | school councils concerning the school expenditure plans
| ||||||
13 | developed in accordance with part 4 of Section 34-2.3. The | ||||||
14 | State Board shall
approve or reject the plan within 60 days | ||||||
15 | after its submission. If the plan is
rejected, the district | ||||||
16 | shall give written notice of intent to modify the plan
| ||||||
17 | within 15 days of the notification of rejection and then | ||||||
18 | submit a modified plan
within 30 days after the date of the | ||||||
19 | written notice of intent to modify.
Districts may amend | ||||||
20 | approved plans pursuant to rules promulgated by the State
| ||||||
21 | Board of Education.
| ||||||
22 | Upon notification by the State Board of Education that | ||||||
23 | the district has
not submitted a plan prior to July 15 or a | ||||||
24 | modified plan within the time
period specified herein, the
| ||||||
25 | State aid funds affected by that plan or modified plan | ||||||
26 | shall be withheld by the
State Board of Education until a |
| |||||||
| |||||||
1 | plan or modified plan is submitted.
| ||||||
2 | If the district fails to distribute State aid to | ||||||
3 | attendance centers in
accordance with an approved plan, the | ||||||
4 | plan for the following year shall
allocate funds, in | ||||||
5 | addition to the funds otherwise required by this
| ||||||
6 | subsection, to those attendance centers which were | ||||||
7 | underfunded during the
previous year in amounts equal to | ||||||
8 | such underfunding.
| ||||||
9 | For purposes of determining compliance with this | ||||||
10 | subsection in relation
to the requirements of attendance | ||||||
11 | center funding, each district subject to the
provisions of | ||||||
12 | this
subsection shall submit as a separate document by | ||||||
13 | December 1 of each year a
report of expenditure data for | ||||||
14 | the prior year in addition to any
modification of its | ||||||
15 | current plan. If it is determined that there has been
a | ||||||
16 | failure to comply with the expenditure provisions of this | ||||||
17 | subsection
regarding contravention or supplanting, the | ||||||
18 | State Superintendent of
Education shall, within 60 days of | ||||||
19 | receipt of the report, notify the
district and any affected | ||||||
20 | local school council. The district shall within
45 days of | ||||||
21 | receipt of that notification inform the State | ||||||
22 | Superintendent of
Education of the remedial or corrective | ||||||
23 | action to be taken, whether by
amendment of the current | ||||||
24 | plan, if feasible, or by adjustment in the plan
for the | ||||||
25 | following year. Failure to provide the expenditure report | ||||||
26 | or the
notification of remedial or corrective action in a |
| |||||||
| |||||||
1 | timely manner shall
result in a withholding of the affected | ||||||
2 | funds.
| ||||||
3 | The State Board of Education shall promulgate rules and | ||||||
4 | regulations
to implement the provisions of this | ||||||
5 | subsection. No funds shall be released
under this | ||||||
6 | subdivision (H)(4) to any district that has not submitted a | ||||||
7 | plan
that has been approved by the State Board of | ||||||
8 | Education.
| ||||||
9 | (I) (Blank).
| ||||||
10 | (J) Supplementary Grants in Aid.
| ||||||
11 | (1) Notwithstanding any other provisions of this Section, | ||||||
12 | the amount of the
aggregate general State aid in combination | ||||||
13 | with supplemental general State aid
under this Section for | ||||||
14 | which
each school district is eligible shall be no
less than | ||||||
15 | the amount of the aggregate general State aid entitlement that | ||||||
16 | was
received by the district under Section
18-8 (exclusive of | ||||||
17 | amounts received
under subsections 5(p) and 5(p-5) of that | ||||||
18 | Section)
for the 1997-98 school year,
pursuant to the | ||||||
19 | provisions of that Section as it was then in effect.
If a | ||||||
20 | school district qualifies to receive a supplementary payment | ||||||
21 | made under
this subsection (J), the amount
of the aggregate | ||||||
22 | general State aid in combination with supplemental general
| ||||||
23 | State aid under this Section
which that district is eligible to | ||||||
24 | receive for each school year shall be no less than the amount |
| |||||||
| |||||||
1 | of the aggregate
general State aid entitlement that was | ||||||
2 | received by the district under
Section 18-8 (exclusive of | ||||||
3 | amounts received
under subsections 5(p) and 5(p-5) of that | ||||||
4 | Section)
for the 1997-1998 school year, pursuant to the | ||||||
5 | provisions of that
Section as it was then in effect.
| ||||||
6 | (2) If, as provided in paragraph (1) of this subsection | ||||||
7 | (J), a school
district is to receive aggregate general State | ||||||
8 | aid in
combination with supplemental general State aid under | ||||||
9 | this Section for the 1998-99 school year and any subsequent | ||||||
10 | school
year that in any such school year is less than the | ||||||
11 | amount of the aggregate
general
State
aid entitlement that the | ||||||
12 | district received for the 1997-98 school year, the
school | ||||||
13 | district shall also receive, from a separate appropriation made | ||||||
14 | for
purposes of this subsection (J), a supplementary payment | ||||||
15 | that is equal to the
amount of the difference in the aggregate | ||||||
16 | State aid figures as described in
paragraph (1).
| ||||||
17 | (3) (Blank).
| ||||||
18 | (K) Grants to Laboratory and Alternative Schools.
| ||||||
19 | In calculating the amount to be paid to the governing board | ||||||
20 | of a public
university that operates a laboratory school under | ||||||
21 | this Section or to any
alternative school that is operated by a | ||||||
22 | regional superintendent of schools,
the State
Board of | ||||||
23 | Education shall require by rule such reporting requirements as | ||||||
24 | it
deems necessary.
| ||||||
25 | As used in this Section, "laboratory school" means a public |
| |||||||
| |||||||
1 | school which is
created and operated by a public university and | ||||||
2 | approved by the State Board of
Education. The governing board | ||||||
3 | of a public university which receives funds
from the State | ||||||
4 | Board under this subsection (K) may not increase the number of
| ||||||
5 | students enrolled in its laboratory
school from a single | ||||||
6 | district, if that district is already sending 50 or more
| ||||||
7 | students, except under a mutual agreement between the school | ||||||
8 | board of a
student's district of residence and the university | ||||||
9 | which operates the
laboratory school. A laboratory school may | ||||||
10 | not have more than 1,000 students,
excluding students with | ||||||
11 | disabilities in a special education program.
| ||||||
12 | As used in this Section, "alternative school" means a | ||||||
13 | public school which is
created and operated by a Regional | ||||||
14 | Superintendent of Schools and approved by
the State Board of | ||||||
15 | Education. Such alternative schools may offer courses of
| ||||||
16 | instruction for which credit is given in regular school | ||||||
17 | programs, courses to
prepare students for the high school | ||||||
18 | equivalency testing program or vocational
and occupational | ||||||
19 | training. A regional superintendent of schools may contract
| ||||||
20 | with a school district or a public community college district | ||||||
21 | to operate an
alternative school. An alternative school serving | ||||||
22 | more than one educational
service region may be established by | ||||||
23 | the regional superintendents of schools
of the affected | ||||||
24 | educational service regions. An alternative school
serving | ||||||
25 | more than one educational service region may be operated under | ||||||
26 | such
terms as the regional superintendents of schools of those |
| |||||||
| |||||||
1 | educational service
regions may agree.
| ||||||
2 | Each laboratory and alternative school shall file, on forms | ||||||
3 | provided by the
State Superintendent of Education, an annual | ||||||
4 | State aid claim which states the
Average Daily Attendance of | ||||||
5 | the school's students by month. The best 3 months'
Average | ||||||
6 | Daily Attendance shall be computed for each school.
The general | ||||||
7 | State aid entitlement shall be computed by multiplying the
| ||||||
8 | applicable Average Daily Attendance by the Foundation Level as | ||||||
9 | determined under
this Section.
| ||||||
10 | (L) Payments, Additional Grants in Aid and Other Requirements.
| ||||||
11 | (1) For a school district operating under the financial | ||||||
12 | supervision
of an Authority created under Article 34A, the | ||||||
13 | general State aid otherwise
payable to that district under this | ||||||
14 | Section, but not the supplemental general
State aid, shall be | ||||||
15 | reduced by an amount equal to the budget for
the operations of | ||||||
16 | the Authority as certified by the Authority to the State
Board | ||||||
17 | of Education, and an amount equal to such reduction shall be | ||||||
18 | paid
to the Authority created for such district for its | ||||||
19 | operating expenses in
the manner provided in Section 18-11. The | ||||||
20 | remainder
of general State school aid for any such district | ||||||
21 | shall be paid in accordance
with Article 34A when that Article | ||||||
22 | provides for a disposition other than that
provided by this | ||||||
23 | Article.
| ||||||
24 | (2) (Blank).
| ||||||
25 | (3) Summer school. Summer school payments shall be made as |
| |||||||
| |||||||
1 | provided in
Section 18-4.3.
| ||||||
2 | (M) Education Funding Advisory Board.
| ||||||
3 | The Education Funding Advisory
Board, hereinafter in this | ||||||
4 | subsection (M) referred to as the "Board", is hereby
created. | ||||||
5 | The Board
shall consist of 5 members who are appointed by the | ||||||
6 | Governor, by and with the
advice and consent of the Senate. The | ||||||
7 | members appointed shall include
representatives of education, | ||||||
8 | business, and the general public. One of the
members so | ||||||
9 | appointed shall be
designated by the Governor at the time the | ||||||
10 | appointment is made as the
chairperson of the
Board.
The | ||||||
11 | initial members of the Board may
be appointed any time after | ||||||
12 | the effective date of this amendatory Act of
1997. The regular | ||||||
13 | term of each member of the
Board shall be for 4 years from the | ||||||
14 | third Monday of January of the
year in which the term of the | ||||||
15 | member's appointment is to commence, except that
of the 5 | ||||||
16 | initial members appointed to serve on the
Board, the member who | ||||||
17 | is appointed as the chairperson shall serve for
a term that | ||||||
18 | commences on the date of his or her appointment and expires on | ||||||
19 | the
third Monday of January, 2002, and the remaining 4 members, | ||||||
20 | by lots drawn at
the first meeting of the Board that is
held
| ||||||
21 | after all 5 members are appointed, shall determine 2 of their | ||||||
22 | number to serve
for terms that commence on the date of their
| ||||||
23 | respective appointments and expire on the third
Monday of | ||||||
24 | January, 2001,
and 2 of their number to serve for terms that | ||||||
25 | commence
on the date of their respective appointments and |
| |||||||
| |||||||
1 | expire on the third Monday
of January, 2000. All members | ||||||
2 | appointed to serve on the
Board shall serve until their | ||||||
3 | respective successors are
appointed and confirmed. Vacancies | ||||||
4 | shall be filled in the same manner as
original appointments. If | ||||||
5 | a vacancy in membership occurs at a time when the
Senate is not | ||||||
6 | in session, the Governor shall make a temporary appointment | ||||||
7 | until
the next meeting of the Senate, when he or she shall | ||||||
8 | appoint, by and with the
advice and consent of the Senate, a | ||||||
9 | person to fill that membership for the
unexpired term. If the | ||||||
10 | Senate is not in session when the initial appointments
are | ||||||
11 | made, those appointments shall
be made as in the case of | ||||||
12 | vacancies.
| ||||||
13 | The Education Funding Advisory Board shall be deemed | ||||||
14 | established,
and the initial
members appointed by the Governor | ||||||
15 | to serve as members of the
Board shall take office,
on the date | ||||||
16 | that the
Governor makes his or her appointment of the fifth | ||||||
17 | initial member of the
Board, whether those initial members are | ||||||
18 | then serving
pursuant to appointment and confirmation or | ||||||
19 | pursuant to temporary appointments
that are made by the | ||||||
20 | Governor as in the case of vacancies.
| ||||||
21 | The State Board of Education shall provide such staff | ||||||
22 | assistance to the
Education Funding Advisory Board as is | ||||||
23 | reasonably required for the proper
performance by the Board of | ||||||
24 | its responsibilities.
| ||||||
25 | For school years after the 2000-2001 school year, the | ||||||
26 | Education
Funding Advisory Board, in consultation with the |
| |||||||
| |||||||
1 | State Board of Education,
shall make recommendations as | ||||||
2 | provided in this subsection (M) to the General
Assembly for the | ||||||
3 | foundation level under subdivision (B)(3) of this Section and
| ||||||
4 | for the
supplemental general State aid grant level under | ||||||
5 | subsection (H) of this Section
for districts with high | ||||||
6 | concentrations of children from poverty. The
recommended | ||||||
7 | foundation level shall be determined based on a methodology | ||||||
8 | which
incorporates the basic education expenditures of | ||||||
9 | low-spending schools
exhibiting high academic performance. The | ||||||
10 | Education Funding Advisory Board
shall make such | ||||||
11 | recommendations to the General Assembly on January 1 of odd
| ||||||
12 | numbered years, beginning January 1, 2001.
| ||||||
13 | (N) (Blank).
| ||||||
14 | (O) References.
| ||||||
15 | (1) References in other laws to the various subdivisions of
| ||||||
16 | Section 18-8 as that Section existed before its repeal and | ||||||
17 | replacement by this
Section 18-8.05 shall be deemed to refer to | ||||||
18 | the corresponding provisions of
this Section 18-8.05, to the | ||||||
19 | extent that those references remain applicable.
| ||||||
20 | (2) References in other laws to State Chapter 1 funds shall | ||||||
21 | be deemed to
refer to the supplemental general State aid | ||||||
22 | provided under subsection (H) of
this Section.
| ||||||
23 | (P) Public Act 93-838 and Public Act 93-808 make inconsistent |
| |||||||
| |||||||
1 | changes to this Section. Under Section 6 of the Statute on | ||||||
2 | Statutes there is an irreconcilable conflict between Public Act | ||||||
3 | 93-808 and Public Act 93-838. Public Act 93-838, being the last | ||||||
4 | acted upon, is controlling. The text of Public Act 93-838 is | ||||||
5 | the law regardless of the text of Public Act 93-808. | ||||||
6 | (Source: P.A. 93-21, eff. 7-1-03; 93-715, eff. 7-12-04; 93-808, | ||||||
7 | eff. 7-26-04; 93-838, eff. 7-30-04; 93-875, eff. 8-6-04; 94-69, | ||||||
8 | eff. 7-1-05; 94-438, eff. 8-4-05; 94-835, eff. 6-6-06; 94-1019, | ||||||
9 | eff. 7-10-06; 94-1105, eff. 6-1-07; revised 2-18-07.)
| ||||||
10 | Section 33. The Senior Citizens and Disabled Persons | ||||||
11 | Property Tax Relief and
Pharmaceutical Assistance Act is | ||||||
12 | amended by changing Section 4 as follows:
| ||||||
13 | (320 ILCS 25/4) (from Ch. 67 1/2, par. 404)
| ||||||
14 | Sec. 4. Amount of Grant.
| ||||||
15 | (a) In general. Any individual 65 years or older or any | ||||||
16 | individual who will
become 65 years old during the calendar | ||||||
17 | year in which a claim is filed, and any
surviving spouse of | ||||||
18 | such a claimant, who at the time of death received or was
| ||||||
19 | entitled to receive a grant pursuant to this Section, which | ||||||
20 | surviving spouse
will become 65 years of age within the 24 | ||||||
21 | months immediately following the
death of such claimant and | ||||||
22 | which surviving spouse but for his or her age is
otherwise | ||||||
23 | qualified to receive a grant pursuant to this Section, and any
| ||||||
24 | disabled person whose annual household income is less than the
|
| |||||||
| |||||||
1 | income eligibility limitation, as defined in subsection (a-5)
| ||||||
2 | $14,000 for grant
years before the 1998 grant year, less than | ||||||
3 | $16,000 for the 1998 and 1999
grant years, and less than (i) | ||||||
4 | $21,218 for a household containing one person,
(ii) $28,480 for | ||||||
5 | a household containing 2 persons, or (iii) $35,740 for a
| ||||||
6 | household containing 3 or more persons for the 2000 grant year | ||||||
7 | and thereafter
and whose household is liable for payment of | ||||||
8 | property taxes accrued or has
paid rent constituting property | ||||||
9 | taxes accrued and is domiciled in this State
at the time he or | ||||||
10 | she files his or her claim is entitled to claim a
grant under | ||||||
11 | this Act.
With respect to claims filed by individuals who will | ||||||
12 | become 65 years old
during the calendar year in which a claim | ||||||
13 | is filed, the amount of any grant
to which that household is | ||||||
14 | entitled shall be an amount equal to 1/12 of the
amount to | ||||||
15 | which the claimant would otherwise be entitled as provided in
| ||||||
16 | this Section, multiplied by the number of months in which the | ||||||
17 | claimant was
65 in the calendar year in which the claim is | ||||||
18 | filed. | ||||||
19 | (a-5) Income eligibility limitation. For purposes of this | ||||||
20 | Section, "income eligibility limitation" means an amount:
| ||||||
21 | (i) for grant years before the 1998 grant year, less | ||||||
22 | than $14,000; | ||||||
23 | (ii) for the 1998 and 1999 grant year, less than | ||||||
24 | $16,000; | ||||||
25 | (iii) for grant years 2000 through 2007: | ||||||
26 | (A) less than $21,218 for a household containing |
| |||||||
| |||||||
1 | one person; | ||||||
2 | (B) less than $28,480 for a household containing 2 | ||||||
3 | persons; or | ||||||
4 | (C) less than $35,740 for a
household containing 3 | ||||||
5 | or more persons; or | ||||||
6 | (iv) for grant years 2008 and thereafter:
| ||||||
7 | (A) less than $22,218 for a household containing | ||||||
8 | one person; | ||||||
9 | (B) less than $29,480 for a household containing 2 | ||||||
10 | persons; or | ||||||
11 | (C) less than $36,740 for a
household containing 3 | ||||||
12 | or more persons. | ||||||
13 | (b) Limitation. Except as otherwise provided in | ||||||
14 | subsections (a) and (f)
of this Section, the maximum amount of | ||||||
15 | grant which a claimant is
entitled to claim is the amount by | ||||||
16 | which the property taxes accrued which
were paid or payable | ||||||
17 | during the last preceding tax year or rent
constituting | ||||||
18 | property taxes accrued upon the claimant's residence for the
| ||||||
19 | last preceding taxable year exceeds 3 1/2% of the claimant's | ||||||
20 | household
income for that year but in no event is the grant to | ||||||
21 | exceed (i) $700 less
4.5% of household income for that year for | ||||||
22 | those with a household income of
$14,000 or less or (ii) $70 if | ||||||
23 | household income for that year is more than
$14,000.
| ||||||
24 | (c) Public aid recipients. If household income in one or | ||||||
25 | more
months during a year includes cash assistance in excess of | ||||||
26 | $55 per month
from the Department of Healthcare and Family |
| |||||||
| |||||||
1 | Services or the Department of Human Services (acting
as | ||||||
2 | successor to the Department of Public Aid under the Department | ||||||
3 | of Human
Services Act) which was determined under regulations | ||||||
4 | of
that Department on a measure of need that included an | ||||||
5 | allowance for actual
rent or property taxes paid by the | ||||||
6 | recipient of that assistance, the amount
of grant to which that | ||||||
7 | household is entitled, except as otherwise provided in
| ||||||
8 | subsection (a), shall be the product of (1) the maximum amount | ||||||
9 | computed as
specified in subsection (b) of this Section and (2) | ||||||
10 | the ratio of the number of
months in which household income did | ||||||
11 | not include such cash assistance over $55
to the number twelve. | ||||||
12 | If household income did not include such cash assistance
over | ||||||
13 | $55 for any months during the year, the amount of the grant to | ||||||
14 | which the
household is entitled shall be the maximum amount | ||||||
15 | computed as specified in
subsection (b) of this Section. For | ||||||
16 | purposes of this paragraph (c), "cash
assistance" does not | ||||||
17 | include any amount received under the federal Supplemental
| ||||||
18 | Security Income (SSI) program.
| ||||||
19 | (d) Joint ownership. If title to the residence is held | ||||||
20 | jointly by
the claimant with a person who is not a member of | ||||||
21 | his or her household,
the amount of property taxes accrued used | ||||||
22 | in computing the amount of grant
to which he or she is entitled | ||||||
23 | shall be the same percentage of property
taxes accrued as is | ||||||
24 | the percentage of ownership held by the claimant in the
| ||||||
25 | residence.
| ||||||
26 | (e) More than one residence. If a claimant has occupied |
| |||||||
| |||||||
1 | more than
one residence in the taxable year, he or she may | ||||||
2 | claim only one residence
for any part of a month. In the case | ||||||
3 | of property taxes accrued, he or she
shall prorate 1/12 of the | ||||||
4 | total property taxes accrued on
his or her residence to each | ||||||
5 | month that he or she owned and occupied
that residence; and, in | ||||||
6 | the case of rent constituting property taxes accrued,
shall | ||||||
7 | prorate each month's rent payments to the residence
actually | ||||||
8 | occupied during that month.
| ||||||
9 | (f) There is hereby established a program of pharmaceutical | ||||||
10 | assistance
to the aged and disabled which shall be administered | ||||||
11 | by the Department in
accordance with this Act, to consist of | ||||||
12 | payments to authorized pharmacies, on
behalf of beneficiaries | ||||||
13 | of the program, for the reasonable costs of covered
| ||||||
14 | prescription drugs. Each beneficiary who pays $5 for an | ||||||
15 | identification card
shall pay no additional prescription | ||||||
16 | costs. Each beneficiary who pays $25 for
an identification card | ||||||
17 | shall pay $3 per prescription. In addition, after a
beneficiary | ||||||
18 | receives $2,000 in benefits during a State fiscal year, that
| ||||||
19 | beneficiary shall also be charged 20% of the cost of each | ||||||
20 | prescription for
which payments are made by the program during | ||||||
21 | the remainder of the fiscal
year. To become a beneficiary under | ||||||
22 | this program a person must: (1)
be (i) 65 years of age or | ||||||
23 | older, or (ii) the surviving spouse of such
a claimant, who at | ||||||
24 | the time of death received or was entitled to receive
benefits | ||||||
25 | pursuant to this subsection, which surviving spouse will become | ||||||
26 | 65
years of age within the 24 months immediately following the |
| |||||||
| |||||||
1 | death of such
claimant and which surviving spouse but for his | ||||||
2 | or her age is otherwise
qualified to receive benefits pursuant | ||||||
3 | to this subsection, or (iii) disabled,
and (2) be domiciled in | ||||||
4 | this State at the time he or she files
his or her claim, and (3) | ||||||
5 | have a maximum household income of less
than the
income | ||||||
6 | eligibility limitation, as defined in subsection (a-5)
$14,000 | ||||||
7 | for grant years before the 1998 grant year, less than $16,000
| ||||||
8 | for the 1998 and 1999 grant years, and less than (i) $21,218 | ||||||
9 | for a household
containing one person, (ii) $28,480 for a | ||||||
10 | household containing 2 persons, or
(iii) $35,740 for a | ||||||
11 | household containing 3 more persons for the 2000 grant
year
and | ||||||
12 | thereafter . In addition, each eligible person must (1) obtain | ||||||
13 | an
identification card from the Department, (2) at the time the | ||||||
14 | card is obtained,
sign a statement assigning to the State of | ||||||
15 | Illinois benefits which may be
otherwise claimed under any | ||||||
16 | private insurance plans, and (3) present the
identification | ||||||
17 | card to the dispensing pharmacist.
| ||||||
18 | The Department may adopt rules specifying
participation
| ||||||
19 | requirements for the pharmaceutical assistance program, | ||||||
20 | including copayment
amounts,
identification card fees, | ||||||
21 | expenditure limits, and the benefit threshold after
which a 20% | ||||||
22 | charge is imposed on the cost of each prescription, to be in
| ||||||
23 | effect on and
after July 1, 2004.
Notwithstanding any other | ||||||
24 | provision of this paragraph, however, the Department
may not
| ||||||
25 | increase the identification card fee above the amount in effect | ||||||
26 | on May 1, 2003
without
the express consent of the General |
| |||||||
| |||||||
1 | Assembly.
To the extent practicable, those requirements shall | ||||||
2 | be
commensurate
with the requirements provided in rules adopted | ||||||
3 | by the Department of Healthcare and Family Services
to
| ||||||
4 | implement the pharmacy assistance program under Section | ||||||
5 | 5-5.12a of the Illinois
Public
Aid Code.
| ||||||
6 | Whenever a generic equivalent for a covered prescription | ||||||
7 | drug is available,
the Department shall reimburse only for the | ||||||
8 | reasonable costs of the generic
equivalent, less the co-pay | ||||||
9 | established in this Section, unless (i) the covered
| ||||||
10 | prescription drug contains one or more ingredients defined as a | ||||||
11 | narrow
therapeutic index drug at 21 CFR 320.33, (ii) the | ||||||
12 | prescriber indicates on the
face of the prescription "brand | ||||||
13 | medically necessary", and (iii) the prescriber
specifies that a | ||||||
14 | substitution is not permitted. When issuing an oral
| ||||||
15 | prescription for covered prescription medication described in | ||||||
16 | item (i) of this
paragraph, the prescriber shall stipulate | ||||||
17 | "brand medically necessary" and
that a substitution is not | ||||||
18 | permitted. If the covered prescription drug and its
authorizing | ||||||
19 | prescription do not meet the criteria listed above, the | ||||||
20 | beneficiary
may purchase the non-generic equivalent of the | ||||||
21 | covered prescription drug by
paying the difference between the | ||||||
22 | generic cost and the non-generic cost plus
the beneficiary | ||||||
23 | co-pay.
| ||||||
24 | Any person otherwise eligible for pharmaceutical | ||||||
25 | assistance under this
Act whose covered drugs are covered by | ||||||
26 | any public program for assistance in
purchasing any covered |
| |||||||
| |||||||
1 | prescription drugs shall be ineligible for assistance
under | ||||||
2 | this Act to the extent such costs are covered by such other | ||||||
3 | plan.
| ||||||
4 | The fee to be charged by the Department for the | ||||||
5 | identification card shall
be equal to $5 per coverage year for | ||||||
6 | persons below the official poverty line
as defined by the | ||||||
7 | United States Department of Health and Human Services and
$25 | ||||||
8 | per coverage year for all other persons.
| ||||||
9 | In the event that 2 or more persons are eligible for any | ||||||
10 | benefit under
this Act, and are members of the same household, | ||||||
11 | (1) each such person shall
be entitled to participate in the | ||||||
12 | pharmaceutical assistance program, provided
that he or she | ||||||
13 | meets all other requirements imposed by this subsection
and (2) | ||||||
14 | each participating household member contributes the fee | ||||||
15 | required
for that person by the preceding paragraph for the | ||||||
16 | purpose
of obtaining an identification card. | ||||||
17 | The provisions of this subsection (f), other than this | ||||||
18 | paragraph, are inoperative after December 31, 2005. | ||||||
19 | Beneficiaries who received benefits under the program | ||||||
20 | established by this subsection (f) are not entitled, at the | ||||||
21 | termination of the program, to any refund of the identification | ||||||
22 | card fee paid under this subsection. | ||||||
23 | (g) Effective January 1, 2006, there is hereby established | ||||||
24 | a program of pharmaceutical assistance to the aged and | ||||||
25 | disabled, entitled the Illinois Seniors and Disabled Drug | ||||||
26 | Coverage Program, which shall be administered by the Department |
| |||||||
| |||||||
1 | of Healthcare and Family Services and the Department on Aging | ||||||
2 | in accordance with this subsection, to consist of coverage of | ||||||
3 | specified prescription drugs on behalf of beneficiaries of the | ||||||
4 | program as set forth in this subsection. The program under this | ||||||
5 | subsection replaces and supersedes the program established | ||||||
6 | under subsection (f), which shall end at midnight on December | ||||||
7 | 31, 2005. | ||||||
8 | To become a beneficiary under the program established under | ||||||
9 | this subsection, a person must: | ||||||
10 | (1) be (i) 65 years of age or older or (ii) disabled; | ||||||
11 | and | ||||||
12 | (2) be domiciled in this State; and | ||||||
13 | (3) enroll with a qualified Medicare Part D | ||||||
14 | Prescription Drug Plan if eligible and apply for all | ||||||
15 | available subsidies under Medicare Part D; and | ||||||
16 | (4) have a maximum household income of (i) less than | ||||||
17 | $21,218 for a household containing one person, (ii) less | ||||||
18 | than $28,480 for a household containing 2 persons, or (iii) | ||||||
19 | less than $35,740 for a household containing 3 or more | ||||||
20 | persons. If any income eligibility limit set forth in items | ||||||
21 | (i) through (iii) is less than 200% of the Federal Poverty | ||||||
22 | Level for any year, the income eligibility limit for that | ||||||
23 | year for households of that size shall be income equal to | ||||||
24 | or less than 200% of the Federal Poverty Level. | ||||||
25 | All individuals enrolled as of December 31, 2005, in the | ||||||
26 | pharmaceutical assistance program operated pursuant to |
| |||||||
| |||||||
1 | subsection (f) of this Section and all individuals enrolled as | ||||||
2 | of December 31, 2005, in the SeniorCare Medicaid waiver program | ||||||
3 | operated pursuant to Section 5-5.12a of the Illinois Public Aid | ||||||
4 | Code shall be automatically enrolled in the program established | ||||||
5 | by this subsection for the first year of operation without the | ||||||
6 | need for further application, except that they must apply for | ||||||
7 | Medicare Part D and the Low Income Subsidy under Medicare Part | ||||||
8 | D. A person enrolled in the pharmaceutical assistance program | ||||||
9 | operated pursuant to subsection (f) of this Section as of | ||||||
10 | December 31, 2005, shall not lose eligibility in future years | ||||||
11 | due only to the fact that they have not reached the age of 65. | ||||||
12 | To the extent permitted by federal law, the Department may | ||||||
13 | act as an authorized representative of a beneficiary in order | ||||||
14 | to enroll the beneficiary in a Medicare Part D Prescription | ||||||
15 | Drug Plan if the beneficiary has failed to choose a plan and, | ||||||
16 | where possible, to enroll beneficiaries in the low-income | ||||||
17 | subsidy program under Medicare Part D or assist them in | ||||||
18 | enrolling in that program. | ||||||
19 | Beneficiaries under the program established under this | ||||||
20 | subsection shall be divided into the following 5 eligibility | ||||||
21 | groups: | ||||||
22 | (A) Eligibility Group 1 shall consist of beneficiaries | ||||||
23 | who are not eligible for Medicare Part D coverage and who
| ||||||
24 | are: | ||||||
25 | (i) disabled and under age 65; or | ||||||
26 | (ii) age 65 or older, with incomes over 200% of the |
| |||||||
| |||||||
1 | Federal Poverty Level; or | ||||||
2 | (iii) age 65 or older, with incomes at or below | ||||||
3 | 200% of the Federal Poverty Level and not eligible for | ||||||
4 | federally funded means-tested benefits due to | ||||||
5 | immigration status. | ||||||
6 | (B) Eligibility Group 2 shall consist of beneficiaries | ||||||
7 | otherwise described in Eligibility Group 1 but who are | ||||||
8 | eligible for Medicare Part D coverage. | ||||||
9 | (C) Eligibility Group 3 shall consist of beneficiaries | ||||||
10 | age 65 or older, with incomes at or below 200% of the | ||||||
11 | Federal Poverty Level, who are not barred from receiving | ||||||
12 | federally funded means-tested benefits due to immigration | ||||||
13 | status and are eligible for Medicare Part D coverage. | ||||||
14 | (D) Eligibility Group 4 shall consist of beneficiaries | ||||||
15 | age 65 or older, with incomes at or below 200% of the | ||||||
16 | Federal Poverty Level, who are not barred from receiving | ||||||
17 | federally funded means-tested benefits due to immigration | ||||||
18 | status and are not eligible for Medicare Part D coverage. | ||||||
19 | If the State applies and receives federal approval for | ||||||
20 | a waiver under Title XIX of the Social Security Act, | ||||||
21 | persons in Eligibility Group 4 shall continue to receive | ||||||
22 | benefits through the approved waiver, and Eligibility | ||||||
23 | Group 4 may be expanded to include disabled persons under | ||||||
24 | age 65 with incomes under 200% of the Federal Poverty Level | ||||||
25 | who are not eligible for Medicare and who are not barred | ||||||
26 | from receiving federally funded means-tested benefits due |
| |||||||
| |||||||
1 | to immigration status. | ||||||
2 | (E) On and after January 1, 2007, Eligibility Group 5 | ||||||
3 | shall consist of beneficiaries who are otherwise described | ||||||
4 | in Eligibility Groups 2 and 3 who have a diagnosis of HIV | ||||||
5 | or AIDS.
| ||||||
6 | The program established under this subsection shall cover | ||||||
7 | the cost of covered prescription drugs in excess of the | ||||||
8 | beneficiary cost-sharing amounts set forth in this paragraph | ||||||
9 | that are not covered by Medicare. In 2006, beneficiaries shall | ||||||
10 | pay a co-payment of $2 for each prescription of a generic drug | ||||||
11 | and $5 for each prescription of a brand-name drug. In future | ||||||
12 | years, beneficiaries shall pay co-payments equal to the | ||||||
13 | co-payments required under Medicare Part D for "other | ||||||
14 | low-income subsidy eligible individuals" pursuant to 42 CFR | ||||||
15 | 423.782(b). For individuals in Eligibility Groups 1, 2, 3, and | ||||||
16 | 4, once the program established under this subsection and | ||||||
17 | Medicare combined have paid $1,750 in a year for covered | ||||||
18 | prescription drugs, the beneficiary shall pay 20% of the cost | ||||||
19 | of each prescription in addition to the co-payments set forth | ||||||
20 | in this paragraph. For individuals in Eligibility Group 5, once | ||||||
21 | the program established under this subsection and Medicare | ||||||
22 | combined have paid $1,750 in a year for covered prescription | ||||||
23 | drugs, the beneficiary shall pay 20% of the cost of each | ||||||
24 | prescription in addition to the co-payments set forth in this | ||||||
25 | paragraph unless the drug is included in the formulary of the | ||||||
26 | Illinois AIDS Drug Assistance Program operated by the Illinois |
| |||||||
| |||||||
1 | Department of Public Health. If the drug is included in the | ||||||
2 | formulary of the Illinois AIDS Drug Assistance Program, | ||||||
3 | individuals in Eligibility Group 5 shall continue to pay the | ||||||
4 | co-payments set forth in this paragraph after the program | ||||||
5 | established under this subsection and Medicare combined have | ||||||
6 | paid $1,750 in a year for covered prescription drugs.
| ||||||
7 | For beneficiaries eligible for Medicare Part D coverage, | ||||||
8 | the program established under this subsection shall pay 100% of | ||||||
9 | the premiums charged by a qualified Medicare Part D | ||||||
10 | Prescription Drug Plan for Medicare Part D basic prescription | ||||||
11 | drug coverage, not including any late enrollment penalties. | ||||||
12 | Qualified Medicare Part D Prescription Drug Plans may be | ||||||
13 | limited by the Department of Healthcare and Family Services to | ||||||
14 | those plans that sign a coordination agreement with the | ||||||
15 | Department. | ||||||
16 | Notwithstanding Section 3.15, for purposes of the program | ||||||
17 | established under this subsection, the term "covered | ||||||
18 | prescription drug" has the following meanings: | ||||||
19 | For Eligibility Group 1, "covered prescription drug" | ||||||
20 | means: (1) any cardiovascular agent or drug; (2) any | ||||||
21 | insulin or other prescription drug used in the treatment of | ||||||
22 | diabetes, including syringe and needles used to administer | ||||||
23 | the insulin; (3) any prescription drug used in the | ||||||
24 | treatment of arthritis; (4) any prescription drug used in | ||||||
25 | the treatment of cancer; (5) any prescription drug used in | ||||||
26 | the treatment of Alzheimer's disease; (6) any prescription |
| |||||||
| |||||||
1 | drug used in the treatment of Parkinson's disease; (7) any | ||||||
2 | prescription drug used in the treatment of glaucoma; (8) | ||||||
3 | any prescription drug used in the treatment of lung disease | ||||||
4 | and smoking-related illnesses; (9) any prescription drug | ||||||
5 | used in the treatment of osteoporosis; and (10) any | ||||||
6 | prescription drug used in the treatment of multiple | ||||||
7 | sclerosis. The Department may add additional therapeutic | ||||||
8 | classes by rule. The Department may adopt a preferred drug | ||||||
9 | list within any of the classes of drugs described in items | ||||||
10 | (1) through (10) of this paragraph. The specific drugs or | ||||||
11 | therapeutic classes of covered prescription drugs shall be | ||||||
12 | indicated by rule. | ||||||
13 | For Eligibility Group 2, "covered prescription drug" | ||||||
14 | means those drugs covered for Eligibility Group 1 that are | ||||||
15 | also covered by the Medicare Part D Prescription Drug Plan | ||||||
16 | in which the beneficiary is enrolled. | ||||||
17 | For Eligibility Group 3, "covered prescription drug" | ||||||
18 | means those drugs covered by the Medicare Part D | ||||||
19 | Prescription Drug Plan in which the beneficiary is | ||||||
20 | enrolled. | ||||||
21 | For Eligibility Group 4, "covered prescription drug" | ||||||
22 | means those drugs covered by the Medical Assistance Program | ||||||
23 | under Article V of the Illinois Public Aid Code. | ||||||
24 | For Eligibility Group 5, for individuals otherwise | ||||||
25 | described in Eligibility Group 2, "covered prescription | ||||||
26 | drug" means:
(1) those drugs covered for Eligibility Group |
| |||||||
| |||||||
1 | 2 that are also covered by the Medicare Part D Prescription | ||||||
2 | Drug Plan in which the beneficiary is enrolled; and
(2) | ||||||
3 | those drugs included in the formulary of the Illinois AIDS | ||||||
4 | Drug Assistance Program operated by the Illinois | ||||||
5 | Department of Public Health that are also covered by the | ||||||
6 | Medicare Part D Prescription Drug Plan in which the | ||||||
7 | beneficiary is enrolled.
For Eligibility Group 5, for | ||||||
8 | individuals otherwise described in Eligibility Group 3, | ||||||
9 | "covered prescription drug" means those drugs covered by | ||||||
10 | the Medicare Part D Prescription Drug Plan in which the | ||||||
11 | beneficiary is enrolled.
| ||||||
12 | An individual in Eligibility Group 1, 2, 3, 4, or 5 may opt | ||||||
13 | to receive a $25 monthly payment in lieu of the direct coverage | ||||||
14 | described in this subsection. | ||||||
15 | Any person otherwise eligible for pharmaceutical | ||||||
16 | assistance under this subsection whose covered drugs are | ||||||
17 | covered by any public program is ineligible for assistance | ||||||
18 | under this subsection to the extent that the cost of those | ||||||
19 | drugs is covered by the other program. | ||||||
20 | The Department of Healthcare and Family Services shall | ||||||
21 | establish by rule the methods by which it will provide for the | ||||||
22 | coverage called for in this subsection. Those methods may | ||||||
23 | include direct reimbursement to pharmacies or the payment of a | ||||||
24 | capitated amount to Medicare Part D Prescription Drug Plans. | ||||||
25 | For a pharmacy to be reimbursed under the program | ||||||
26 | established under this subsection, it must comply with rules |
| |||||||
| |||||||
1 | adopted by the Department of Healthcare and Family Services | ||||||
2 | regarding coordination of benefits with Medicare Part D | ||||||
3 | Prescription Drug Plans. A pharmacy may not charge a | ||||||
4 | Medicare-enrolled beneficiary of the program established under | ||||||
5 | this subsection more for a covered prescription drug than the | ||||||
6 | appropriate Medicare cost-sharing less any payment from or on | ||||||
7 | behalf of the Department of Healthcare and Family Services. | ||||||
8 | The Department of Healthcare and Family Services or the | ||||||
9 | Department on Aging, as appropriate, may adopt rules regarding | ||||||
10 | applications, counting of income, proof of Medicare status, | ||||||
11 | mandatory generic policies, and pharmacy reimbursement rates | ||||||
12 | and any other rules necessary for the cost-efficient operation | ||||||
13 | of the program established under this subsection.
| ||||||
14 | (Source: P.A. 94-86, eff. 1-1-06; 94-909, eff. 6-23-06; 95-208, | ||||||
15 | eff. 8-16-07.)
| ||||||
16 | Section 35. The Criminal Code of 1961 is amended by | ||||||
17 | changing Section 17A-1 as follows:
| ||||||
18 | (720 ILCS 5/17A-1)
(from Ch. 38, par. 17A-1)
| ||||||
19 | Sec. 17A-1. Persons under deportation order; ineligible | ||||||
20 | for benefits.
An individual against whom a United States | ||||||
21 | Immigration Judge
has issued an order of deportation which has | ||||||
22 | been affirmed by the Board of
Immigration Review, as well as an | ||||||
23 | individual who appeals such an order
pending appeal, under | ||||||
24 | paragraph 19 of Section 241(a) of the
Immigration and |
| |||||||
| |||||||
1 | Nationality Act relating to persecution of others on
account of | ||||||
2 | race, religion, national origin or political opinion under the
| ||||||
3 | direction of or in association with the Nazi government of | ||||||
4 | Germany or its
allies, shall be ineligible for the following | ||||||
5 | benefits authorized by State law:
| ||||||
6 | (a) The homestead exemptions and homestead improvement
| ||||||
7 | exemption under Article 15
Sections 15-170, 15-175, 15-176,
and | ||||||
8 | 15-180 of the Property Tax Code.
| ||||||
9 | (b) Grants under the Senior Citizens and Disabled Persons | ||||||
10 | Property Tax
Relief and Pharmaceutical Assistance Act.
| ||||||
11 | (c) The double income tax exemption conferred upon persons | ||||||
12 | 65 years of
age or older by Section 204 of the Illinois Income | ||||||
13 | Tax Act.
| ||||||
14 | (d) Grants provided by the Department on Aging.
| ||||||
15 | (e) Reductions in vehicle registration fees under Section | ||||||
16 | 3-806.3 of the
Illinois Vehicle Code.
| ||||||
17 | (f) Free fishing and reduced fishing license fees under | ||||||
18 | Sections 20-5
and 20-40 of the Fish and Aquatic Life Code.
| ||||||
19 | (g) Tuition free courses for senior citizens under the | ||||||
20 | Senior Citizen
Courses Act.
| ||||||
21 | (h) Any benefits under the Illinois Public Aid Code.
| ||||||
22 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
23 | Section 40. The Plat Act is amended by changing Section 1 | ||||||
24 | as follows:
|
| |||||||
| |||||||
1 | (765 ILCS 205/1) (from Ch. 109, par. 1)
| ||||||
2 | Sec. 1. (a) Except as otherwise provided in subparagraph | ||||||
3 | (b) of this
Section whenever the owner of land subdivides it | ||||||
4 | into 2 or more parts, any
of which is less than 5 acres, he must | ||||||
5 | have it surveyed and a subdivision
plat thereof made by an | ||||||
6 | Illinois Registered Land Surveyor, which plat must
| ||||||
7 | particularly describe and set
forth all public streets, alleys, | ||||||
8 | ways for public service facilities, ways
for utility services | ||||||
9 | and community antenna television systems, parks,
playgrounds, | ||||||
10 | school grounds or other public grounds, and all the tracts,
| ||||||
11 | parcels, lots or blocks, and numbering all such lots, blocks or | ||||||
12 | parcels
by progressive numbers, giving their precise | ||||||
13 | dimensions. There shall be
submitted simultaneously with the | ||||||
14 | subdivision plat, a study or studies which
shall show | ||||||
15 | topographically and by profile the elevation of the land prior
| ||||||
16 | to the commencement of any change in elevations as a part of | ||||||
17 | any phase of
subdividing, and additionally, if it is | ||||||
18 | contemplated that such elevations,
or the flow of surface water | ||||||
19 | from such land, will be changed as a result
of any portion of | ||||||
20 | such subdivision development, then such study or studies
shall | ||||||
21 | also show such proposed changes in the elevations and the flow | ||||||
22 | of surface
water from such land. The topographical and profile | ||||||
23 | studies required hereunder
may be prepared as a subsidiary | ||||||
24 | study or studies separate from, but of the
same scale and size | ||||||
25 | as the subdivision plat, and shall be prepared in such
a manner | ||||||
26 | as will permit the topographical study or studies to be used as
|
| |||||||
| |||||||
1 | overlays to the subdivision plat. The plat must show all | ||||||
2 | angular and linear
data along the exterior boundaries of the | ||||||
3 | tract of land divided or subdivided,
the names of all public | ||||||
4 | streets and the width, course and extent of
all public streets, | ||||||
5 | alleys and ways for public service facilities. References
must | ||||||
6 | also be made upon the plat to known and permanent monuments | ||||||
7 | from which
future survey may be made and the surveyor must, at | ||||||
8 | the time of making his
survey, set in such manner that they | ||||||
9 | will not be moved by frost, good and
sufficient monuments | ||||||
10 | marking the external boundaries of the tract to be
divided or | ||||||
11 | subdivided and must designate upon the plat the points where
| ||||||
12 | they may be found. These monuments must be placed at all | ||||||
13 | corners, at each
end of all curves, at the point where a curve | ||||||
14 | changes its radius, at all
angle points in any line and at all | ||||||
15 | angle points along a meander line, the
points to be not less | ||||||
16 | than 20 feet back from the normal water elevation
of a lake or | ||||||
17 | from the bank of a stream, except that when such corners or
| ||||||
18 | points fall within a street, or proposed future street, the | ||||||
19 | monuments must
be placed in the right of way line of the | ||||||
20 | street. All internal boundaries,
corners and points must be | ||||||
21 | monumented in the field by like monuments as
defined above. | ||||||
22 | These monuments 2 of which must be of stone or reinforced
| ||||||
23 | concrete and must be set at the opposite extremities of the | ||||||
24 | property platted,
placed at all block corners, at each end of | ||||||
25 | all curves, at the points where
a curve changes its radius, and | ||||||
26 | at all angle points in any line. All lots
must be monumented in |
| |||||||
| |||||||
1 | the field with 2 or more monuments.
| ||||||
2 | The monuments must be furnished by the person for whom the | ||||||
3 | survey is made
and must be such that they will not be moved by | ||||||
4 | frost. If any city, village
or town has adopted an official | ||||||
5 | plan, or part thereof, in the manner prescribed
by law, the | ||||||
6 | plat of land situated within the area affected thereby must
| ||||||
7 | conform to the official plan, or part thereof.
| ||||||
8 | (b) Except as provided in subsection (c) of this Section, | ||||||
9 | the
provisions of this Act do not apply and no subdivision plat
| ||||||
10 | is required in any of the following instances:
| ||||||
11 | 1. The division or subdivision of land into parcels or | ||||||
12 | tracts of 5 acres
or more in size which does not involve any | ||||||
13 | new streets or easements of access;
| ||||||
14 | 2. The division of lots or blocks of less than 1 acre in | ||||||
15 | any recorded
subdivision which does not involve any new streets | ||||||
16 | or easements of access;
| ||||||
17 | 3. The sale or exchange of parcels of land between owners | ||||||
18 | of adjoining
and contiguous land;
| ||||||
19 | 4. The conveyance of parcels of land or interests therein | ||||||
20 | for use as a
right of way for railroads or other public utility | ||||||
21 | facilities and other
pipe lines which does not involve any new | ||||||
22 | streets or easements of access;
| ||||||
23 | 5. The conveyance of land owned by a railroad or other | ||||||
24 | public utility
which does not involve any new streets or | ||||||
25 | easements of access;
| ||||||
26 | 6. The conveyance of land for highway or other public |
| |||||||
| |||||||
1 | purposes or grants
or conveyances relating to the dedication of | ||||||
2 | land for public use or instruments
relating to the vacation of | ||||||
3 | land impressed with a public use;
| ||||||
4 | 7. Conveyances made to correct descriptions in prior | ||||||
5 | conveyances.
| ||||||
6 | 8. The sale or exchange of parcels or tracts of land | ||||||
7 | following the division
into no more than 2 parts of a | ||||||
8 | particular parcel or tract of land existing
on July 17, 1959 | ||||||
9 | and not involving any new streets or easements of access.
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10 | 9. The sale of a single lot of less than 5 acres from a | ||||||
11 | larger tract when
a survey is made by an Illinois Registered | ||||||
12 | Land Surveyor; provided, that
this exemption shall not apply to | ||||||
13 | the sale of
any subsequent lots from the same larger tract of | ||||||
14 | land, as determined by
the dimensions and configuration of the | ||||||
15 | larger tract on October 1, 1973,
and provided also that this | ||||||
16 | exemption does not invalidate any local
requirements | ||||||
17 | applicable to the subdivision of land. | ||||||
18 | 10. The preparation of a plat for wind energy devices under | ||||||
19 | Section 10-620 of the Property Tax Code.
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20 | Nothing contained within the provisions of this Act shall | ||||||
21 | prevent or
preclude individual counties from establishing | ||||||
22 | standards, ordinances, or
specifications which reduce the | ||||||
23 | acreage minimum to less than 5 acres, but
not less than 2 | ||||||
24 | acres, or supplementing the requirements contained herein
when | ||||||
25 | a survey is made by an Illinois Registered Land Surveyor and a | ||||||
26 | plat
thereof is recorded, under powers granted to them.
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1 | (c) However, if a plat is made by an Illinois Registered | ||||||
2 | Surveyor of
any parcel or tract of land otherwise exempt from | ||||||
3 | the plat provisions of
this Act pursuant to subsection (b) of | ||||||
4 | this Section, such plat shall be
recorded. It shall not be the | ||||||
5 | responsibility of a recorder of deeds to
determine whether the | ||||||
6 | plat has been made or recorded under this subsection (c)
prior | ||||||
7 | to accepting a deed for recording.
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8 | (Source: P.A. 84-373.)
| ||||||
9 | Section 90. The State Mandates Act is amended by adding | ||||||
10 | Section 8.31 as follows: | ||||||
11 | (30 ILCS 805/8.31 new) | ||||||
12 | Sec. 8.31. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
13 | of this Act, no reimbursement by the State is required for the | ||||||
14 | implementation of any mandate created by this amendatory Act of | ||||||
15 | the 95th General Assembly.
| ||||||
16 | Section 99. Effective date. This Act takes effect upon | ||||||
17 | becoming law.".
|