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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing
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5 | Section 15-170 as follows:
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6 | (35 ILCS 200/15-170)
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7 | Sec. 15-170. Senior Citizens and Disabled Persons | ||||||||||||||||||||||||
8 | Homestead Exemption. An annual homestead
exemption limited, | ||||||||||||||||||||||||
9 | except as described here with relation to cooperatives or
life | ||||||||||||||||||||||||
10 | care facilities, to a
maximum reduction set forth below from | ||||||||||||||||||||||||
11 | the property's value, as equalized or
assessed by the | ||||||||||||||||||||||||
12 | Department, is granted for property that is occupied as a
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13 | residence by a person 65 years of age or older or, for taxable | ||||||||||||||||||||||||
14 | years 2008 and thereafter, a disabled person who is liable for | ||||||||||||||||||||||||
15 | paying real
estate taxes on the property and is an owner of | ||||||||||||||||||||||||
16 | record of the property or has a
legal or equitable interest | ||||||||||||||||||||||||
17 | therein as evidenced by a written instrument,
except for a | ||||||||||||||||||||||||
18 | leasehold interest, other than a leasehold interest of land on
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19 | which a single family residence is located, which is occupied | ||||||||||||||||||||||||
20 | as a residence by
a person 65 years or older or, for taxable | ||||||||||||||||||||||||
21 | years 2008 and thereafter, a disabled person who has an | ||||||||||||||||||||||||
22 | ownership interest therein, legal,
equitable or as a lessee, | ||||||||||||||||||||||||
23 | and on which he or she is liable for the payment
of property |
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1 | taxes. Before taxable year 2004, the maximum reduction shall be | ||||||
2 | $2,500 in counties with
3,000,000 or more inhabitants and | ||||||
3 | $2,000 in all other counties. For taxable years 2004 through | ||||||
4 | 2005, the maximum reduction shall be $3,000 in all counties. | ||||||
5 | For taxable years 2006 and thereafter, the maximum reduction | ||||||
6 | shall be $3,500 in all counties.
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7 | For land
improved with an apartment building owned and | ||||||
8 | operated as a cooperative, the maximum reduction from the value | ||||||
9 | of the property, as
equalized
by the Department, shall be | ||||||
10 | multiplied by the number of apartments or units
occupied by a | ||||||
11 | person 65 years of age or older or, for taxable years 2008 and | ||||||
12 | thereafter, a disabled person who is liable, by contract with
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13 | the owner or owners of record, for paying property taxes on the | ||||||
14 | property and
is an owner of record of a legal or equitable | ||||||
15 | interest in the cooperative
apartment building, other than a | ||||||
16 | leasehold interest. For land improved with
a life care | ||||||
17 | facility, the maximum reduction from the value of the property, | ||||||
18 | as
equalized by the Department, shall be multiplied by the | ||||||
19 | number of apartments or
units occupied by persons 65 years of | ||||||
20 | age or older or, for taxable years 2008 and thereafter, | ||||||
21 | disabled , irrespective of any legal,
equitable, or leasehold | ||||||
22 | interest in the facility, who are liable, under a
contract with | ||||||
23 | the owner or owners of record of the facility, for paying
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24 | property taxes on the property. In a
cooperative or a life care | ||||||
25 | facility where a
homestead exemption has been granted, the | ||||||
26 | cooperative association or the
management firm of the |
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1 | cooperative or facility shall credit the savings
resulting from | ||||||
2 | that exemption only to
the apportioned tax liability of the | ||||||
3 | owner or resident who qualified for
the exemption.
Any person | ||||||
4 | who willfully refuses to so credit the savings shall be guilty | ||||||
5 | of a
Class B misdemeanor. Under this Section and Sections | ||||||
6 | 15-175 and 15-176, "life care
facility" means a facility as | ||||||
7 | defined in Section 2 of the Life Care Facilities
Act, with | ||||||
8 | which the applicant for the homestead exemption has a life care
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9 | contract as defined in that Act.
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10 | When a homestead exemption has been granted under this | ||||||
11 | Section and the person
qualifying subsequently becomes a | ||||||
12 | resident of a facility licensed under the
Nursing Home Care | ||||||
13 | Act, the exemption shall continue so long as the residence
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14 | continues to be occupied by the qualifying person's spouse if | ||||||
15 | the spouse is 65
years of age or older or, for taxable years | ||||||
16 | 2008 and thereafter, disabled , or if the residence remains | ||||||
17 | unoccupied but is still
owned by the person qualified for the | ||||||
18 | homestead exemption.
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19 | A person who will be 65 years of age or, for taxable years | ||||||
20 | 2008 and thereafter, who becomes disabled
during the current | ||||||
21 | assessment year
shall
be eligible to apply for the homestead | ||||||
22 | exemption during that assessment
year.
Application shall be | ||||||
23 | made during the application period in effect for the
county of | ||||||
24 | his residence.
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25 | Beginning with assessment year 2003, for taxes payable in | ||||||
26 | 2004,
property
that is first occupied as a residence after |
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1 | January 1 of any assessment year by
a person who is eligible | ||||||
2 | for the senior citizens homestead exemption under this
Section | ||||||
3 | must be granted a pro-rata exemption for the assessment year. | ||||||
4 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
5 | in the county under this Section divided by 365 and multiplied | ||||||
6 | by the
number of days during the assessment year the property | ||||||
7 | is occupied as a
residence by a
person eligible for the | ||||||
8 | exemption under this Section. The chief county
assessment | ||||||
9 | officer must adopt reasonable procedures to establish | ||||||
10 | eligibility
for this pro-rata exemption.
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11 | The assessor or chief county assessment officer may | ||||||
12 | determine the eligibility
of a life care facility to receive | ||||||
13 | the benefits provided by this Section, by
affidavit, | ||||||
14 | application, visual inspection, questionnaire or other | ||||||
15 | reasonable
methods in order to insure that the tax savings | ||||||
16 | resulting from the exemption
are credited by the management | ||||||
17 | firm to the apportioned tax liability of each
qualifying | ||||||
18 | resident. The assessor may request reasonable proof that the
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19 | management firm has so credited the exemption.
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20 | The chief county assessment officer of each county with | ||||||
21 | less than 3,000,000
inhabitants shall provide to each person | ||||||
22 | allowed a homestead exemption under
this Section a form to | ||||||
23 | designate any other person to receive a
duplicate of any notice | ||||||
24 | of delinquency in the payment of taxes assessed and
levied | ||||||
25 | under this Code on the property of the person receiving the | ||||||
26 | exemption.
The duplicate notice shall be in addition to the |
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1 | notice required to be
provided to the person receiving the | ||||||
2 | exemption, and shall be given in the
manner required by this | ||||||
3 | Code. The person filing the request for the duplicate
notice | ||||||
4 | shall pay a fee of $5 to cover administrative costs to the | ||||||
5 | supervisor of
assessments, who shall then file the executed | ||||||
6 | designation with the county
collector. Notwithstanding any | ||||||
7 | other provision of this Code to the contrary,
the filing of | ||||||
8 | such an executed designation requires the county collector to
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9 | provide duplicate notices as indicated by the designation. A | ||||||
10 | designation may
be rescinded by the person who executed such | ||||||
11 | designation at any time, in the
manner and form required by the | ||||||
12 | chief county assessment officer.
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13 | The assessor or chief county assessment officer may | ||||||
14 | determine the
eligibility of residential property to receive | ||||||
15 | the homestead exemption provided
by this Section by | ||||||
16 | application, visual inspection, questionnaire or other
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17 | reasonable methods. The determination shall be made in | ||||||
18 | accordance with
guidelines established by the Department.
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19 | In counties with less than 3,000,000 inhabitants, the | ||||||
20 | county board may by
resolution provide that if a person has | ||||||
21 | been granted a homestead exemption
under this Section, the | ||||||
22 | person qualifying need not reapply for the exemption.
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23 | In counties with less than 3,000,000 inhabitants, if the | ||||||
24 | assessor or chief
county assessment officer requires annual | ||||||
25 | application for verification of
eligibility for an exemption | ||||||
26 | once granted under this Section, the application
shall be |
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1 | mailed to the taxpayer.
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2 | The assessor or chief county assessment officer shall | ||||||
3 | notify each person
who qualifies for an exemption under this | ||||||
4 | Section based only on age that the person may also
qualify for | ||||||
5 | deferral of real estate taxes under the Senior Citizens Real | ||||||
6 | Estate
Tax Deferral Act. The notice shall set forth the | ||||||
7 | qualifications needed for
deferral of real estate taxes, the | ||||||
8 | address and telephone number of
county collector, and a
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9 | statement that applications for deferral of real estate taxes | ||||||
10 | may be obtained
from the county collector.
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11 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
12 | no
reimbursement by the State is required for the | ||||||
13 | implementation of any mandate
created by this Section.
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14 | For purposes of this Section, "disabled person" has the | ||||||
15 | same meaning as in
Section 3.14 of the Senior Citizens and | ||||||
16 | Disabled Persons Property Tax Relief and Pharmaceutical | ||||||
17 | Assistance Act.
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18 | (Source: P.A. 93-511, eff. 8-11-03; 93-715, eff. 7-12-04; | ||||||
19 | 94-794, eff. 5-22-06.)
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20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law. |