103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB1279

 

Introduced 1/31/2023, by Rep. Daniel Didech and Joyce Mason

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-168

    Amends the Property Tax Code. Provides that, beginning in taxable year 2023, the homestead exemption for persons with disabilities shall be in the amount of $8,000 (currently, $2,000). Effective immediately.


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A BILL FOR

 

HB1279LRB103 04732 HLH 49741 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 15-168 as follows:
 
6    (35 ILCS 200/15-168)
7    Sec. 15-168. Homestead exemption for persons with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities in the
11amount specified in subsection (a-5) of $2,000, except as
12provided in subsection (c), to be deducted from the property's
13value as equalized or assessed by the Department of Revenue.
14The person with a disability shall receive the homestead
15exemption upon meeting the following requirements:
16        (1) The property must be occupied as the primary
17    residence by the person with a disability.
18        (2) The person with a disability must be liable for
19    paying the real estate taxes on the property.
20        (3) The person with a disability must be an owner of
21    record of the property or have a legal or equitable
22    interest in the property as evidenced by a written
23    instrument. In the case of a leasehold interest in

 

 

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1    property, the lease must be for a single family residence.
2    (a-5) Except as provided in subsection (c), the homestead
3exemption under this Section shall be in the following amount,
4which shall be deducted from the property's value as equalized
5or assessed by the Department of Revenue:
6        (1) for taxable years prior to taxable year 2023,
7    $2,000; and
8        (2) beginning in taxable year 2023, $8,000.
9    (a-10) A person who has a disability during the taxable
10year is eligible to apply for this homestead exemption during
11that taxable year. Application must be made during the
12application period in effect for the county of residence. If a
13homestead exemption has been granted under this Section and
14the person awarded the exemption subsequently becomes a
15resident of a facility licensed under the Nursing Home Care
16Act, the Specialized Mental Health Rehabilitation Act of 2013,
17the ID/DD Community Care Act, or the MC/DD Act, then the
18exemption shall continue (i) so long as the residence
19continues to be occupied by the qualifying person's spouse or
20(ii) if the residence remains unoccupied but is still owned by
21the person qualified for the homestead exemption.
22    (b) For the purposes of this Section, "person with a
23disability" means a person unable to engage in any substantial
24gainful activity by reason of a medically determinable
25physical or mental impairment which can be expected to result
26in death or has lasted or can be expected to last for a

 

 

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1continuous period of not less than 12 months. Persons with
2disabilities filing claims under this Act shall submit proof
3of disability in such form and manner as the Department shall
4by rule and regulation prescribe. Proof that a claimant is
5eligible to receive disability benefits under the Federal
6Social Security Act shall constitute proof of disability for
7purposes of this Act. Issuance of an Illinois Person with a
8Disability Identification Card stating that the claimant is
9under a Class 2 disability, as defined in Section 4A of the
10Illinois Identification Card Act, shall constitute proof that
11the person named thereon is a person with a disability for
12purposes of this Act. A person with a disability not covered
13under the Federal Social Security Act and not presenting an
14Illinois Person with a Disability Identification Card stating
15that the claimant is under a Class 2 disability shall be
16examined by a physician, optometrist (if the person qualifies
17because of a visual disability), advanced practice registered
18nurse, or physician assistant designated by the Department,
19and his status as a person with a disability determined using
20the same standards as used by the Social Security
21Administration. The costs of any required examination shall be
22borne by the claimant.
23    (c) For land improved with (i) an apartment building owned
24and operated as a cooperative or (ii) a life care facility as
25defined under Section 2 of the Life Care Facilities Act that is
26considered to be a cooperative, the maximum reduction from the

 

 

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1value of the property, as equalized or assessed by the
2Department, shall be multiplied by the number of apartments or
3units occupied by a person with a disability. The person with a
4disability shall receive the homestead exemption upon meeting
5the following requirements:
6        (1) The property must be occupied as the primary
7    residence by the person with a disability.
8        (2) The person with a disability must be liable by
9    contract with the owner or owners of record for paying the
10    apportioned property taxes on the property of the
11    cooperative or life care facility. In the case of a life
12    care facility, the person with a disability must be liable
13    for paying the apportioned property taxes under a life
14    care contract as defined in Section 2 of the Life Care
15    Facilities Act.
16        (3) The person with a disability must be an owner of
17    record of a legal or equitable interest in the cooperative
18    apartment building. A leasehold interest does not meet
19    this requirement.
20If a homestead exemption is granted under this subsection, the
21cooperative association or management firm shall credit the
22savings resulting from the exemption to the apportioned tax
23liability of the qualifying person with a disability. The
24chief county assessment officer may request reasonable proof
25that the association or firm has properly credited the
26exemption. A person who willfully refuses to credit an

 

 

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1exemption to the qualified person with a disability is guilty
2of a Class B misdemeanor.
3    (d) The chief county assessment officer shall determine
4the eligibility of property to receive the homestead exemption
5according to guidelines established by the Department. After a
6person has received an exemption under this Section, an annual
7verification of eligibility for the exemption shall be mailed
8to the taxpayer.
9    In counties with fewer than 3,000,000 inhabitants, the
10chief county assessment officer shall provide to each person
11granted a homestead exemption under this Section a form to
12designate any other person to receive a duplicate of any
13notice of delinquency in the payment of taxes assessed and
14levied under this Code on the person's qualifying property.
15The duplicate notice shall be in addition to the notice
16required to be provided to the person receiving the exemption
17and shall be given in the manner required by this Code. The
18person filing the request for the duplicate notice shall pay
19an administrative fee of $5 to the chief county assessment
20officer. The assessment officer shall then file the executed
21designation with the county collector, who shall issue the
22duplicate notices as indicated by the designation. A
23designation may be rescinded by the person with a disability
24in the manner required by the chief county assessment officer.
25    (d-5) Notwithstanding any other provision of law, each
26chief county assessment officer may approve this exemption for

 

 

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1the 2020 taxable year, without application, for any property
2that was approved for this exemption for the 2019 taxable
3year, provided that:
4        (1) the county board has declared a local disaster as
5    provided in the Illinois Emergency Management Agency Act
6    related to the COVID-19 public health emergency;
7        (2) the owner of record of the property as of January
8    1, 2020 is the same as the owner of record of the property
9    as of January 1, 2019;
10        (3) the exemption for the 2019 taxable year has not
11    been determined to be an erroneous exemption as defined by
12    this Code; and
13        (4) the applicant for the 2019 taxable year has not
14    asked for the exemption to be removed for the 2019 or 2020
15    taxable years.
16    (d-10) Notwithstanding any other provision of law, each
17chief county assessment officer may approve this exemption for
18the 2021 taxable year, without application, for any property
19that was approved for this exemption for the 2020 taxable
20year, if:
21        (1) the county board has declared a local disaster as
22    provided in the Illinois Emergency Management Agency Act
23    related to the COVID-19 public health emergency;
24        (2) the owner of record of the property as of January
25    1, 2021 is the same as the owner of record of the property
26    as of January 1, 2020;

 

 

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1        (3) the exemption for the 2020 taxable year has not
2    been determined to be an erroneous exemption as defined by
3    this Code; and
4        (4) the taxpayer for the 2020 taxable year has not
5    asked for the exemption to be removed for the 2020 or 2021
6    taxable years.
7    (d-15) For taxable years 2022 through 2027, in any county
8of more than 3,000,000 residents, and in any other county
9where the county board has authorized such action by ordinance
10or resolution, a chief county assessment officer may renew
11this exemption for any person who applied for the exemption
12and presented proof of eligibility, as described in subsection
13(b) above, without an annual application as required under
14subsection (d) above. A chief county assessment officer shall
15not automatically renew an exemption under this subsection if:
16the physician, advanced practice registered nurse,
17optometrist, or physician assistant who examined the claimant
18determined that the disability is not expected to continue for
1912 months or more; the exemption has been deemed erroneous
20since the last application; or the claimant has reported their
21ineligibility to receive the exemption. A chief county
22assessment officer who automatically renews an exemption under
23this subsection shall notify a person of a subsequent
24determination not to automatically renew that person's
25exemption and shall provide that person with an application to
26renew the exemption.

 

 

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1    (e) A taxpayer who claims an exemption under Section
215-165 or 15-169 may not claim an exemption under this
3Section.
4(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
5102-895, eff. 5-23-22; revised 9-7-22.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.