093_HB3826

                                     LRB093 12245 SJM 17428 b

 1        AN ACT concerning taxes.

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

 4        Section  5.  The Property Tax Code is amended by changing
 5    Sections 14-20, 15-170, and 15-172 as follows:

 6        (35 ILCS 200/14-20)
 7        Sec. 14-20.  Certificate of error; counties of less  than
 8    3,000,000.   In   any   county   with   less  than  3,000,000
 9    inhabitants, if, at any time before judgment or order of sale
10    is entered in any proceeding to  collect  or  to  enjoin  the
11    collection   of  taxes  based  upon  any  assessment  of  any
12    property, the chief county assessment  officer  discovers  an
13    error  or  mistake  in  the  assessment (other than errors of
14    judgment as to the valuation of  the  property),  he  or  she
15    shall  issue to the person erroneously assessed a certificate
16    setting forth the nature of the error and the cause or causes
17    of  the  error.  In  any  county  with  less  than  3,000,000
18    inhabitants, if an owner fails to file an application for the
19    Senior  Citizens  and  Disabled  Persons  Assessment   Freeze
20    Homestead  Exemption  provided  in  Section 15-172 during the
21    previous assessment year and qualifies for the exemption, the
22    Chief County Assessment Officer pursuant to this Section,  or
23    the  Board of Review pursuant to Section 16-75, shall issue a
24    certificate  of  error  setting  forth  the  correct  taxable
25    valuation of the property.  The  certificate,  when  properly
26    endorsed  by  the  majority  of  the board of review, showing
27    their concurrence, and not otherwise, may be used in evidence
28    in  any  court  of  competent  jurisdiction,  and   when   so
29    introduced  in  evidence,  shall  become  a part of the court
30    record and shall not be removed from the files except  on  an
31    order of the court.
 
                            -2-      LRB093 12245 SJM 17428 b
 1    (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)

 2        (35 ILCS 200/15-170)
 3        Sec.   15-170.   Senior  Citizens  and  Disabled  Persons
 4    Homestead Exemption.  An annual homestead exemption  limited,
 5    except  as  described  here  with relation to cooperatives or
 6    life care facilities, to a maximum reduction set forth  below
 7    from  the  property's value, as  equalized or assessed by the
 8    Department, is granted for property that is   occupied  as  a
 9    residence  by  a  person  65  years  of  age or older or, for
10    taxable years 2004 and thereafter, a disabled person  who  is
11    liable for paying real estate taxes on the property and is an
12    owner  of  record of the property or has a legal or equitable
13    interest therein as evidenced by a written instrument, except
14    for a leasehold interest, other than a leasehold interest  of
15    land  on which a single family residence is located, which is
16    occupied as a residence by a person 65 years or older or, for
17    taxable years 2004 and thereafter, a disabled person who  has
18    an  ownership  interest  therein,  legal,  equitable  or as a
19    lessee, and on which he or she is liable for the  payment  of
20    property  taxes.  The  maximum  reduction  shall be $2,500 in
21    counties with 3,000,000 or more inhabitants and $2,000 in all
22    other counties.  For land improved with an apartment building
23    owned and operated as a cooperative,  the  maximum  reduction
24    from   the  value  of  the  property,  as  equalized  by  the
25    Department, shall be multiplied by the number  of  apartments
26    or  units  occupied  by a person 65 years of age or older or,
27    for taxable years 2004 and thereafter, a disabled person  who
28    is  liable,  by contract with the owner or owners of  record,
29    for paying property taxes on the property and is an owner  of
30    record  of  a  legal or equitable interest in the cooperative
31    apartment building, other than  a  leasehold  interest.   For
32    land   improved  with  a  life  care  facility,  the  maximum
33    reduction from the value of the property, as equalized by the
 
                            -3-      LRB093 12245 SJM 17428 b
 1    Department, shall be multiplied by the number  of  apartments
 2    or units occupied by persons 65 years of age or older or, for
 3    taxable   years  2004  and  thereafter,  a  disabled  person,
 4    irrespective of any legal, equitable, or  leasehold  interest
 5    in  the  facility,  who are liable, under a contract with the
 6    owner or  owners  of  record  of  the  facility,  for  paying
 7    property  taxes  on the property.  In a cooperative or a life
 8    care facility where a homestead  exemption has been  granted,
 9    the  cooperative  association  or  the management firm of the
10    cooperative or facility shall credit  the  savings  resulting
11    from  that exemption only to the apportioned tax liability of
12    the owner or resident who qualified for  the  exemption.  Any
13    person  who  willfully refuses to so credit the savings shall
14    be guilty of a Class B misdemeanor. Under  this  Section  and
15    Section  15-175,  "life  care  facility"  means a facility as
16    defined in Section 2 of the Life Care  Facilities  Act,  with
17    which  the  applicant  for the homestead exemption has a life
18    care contract as defined in that Act.
19        When a homestead exemption has been  granted  under  this
20    Section  and  the  person  qualifying  subsequently becomes a
21    resident of a facility licensed under the Nursing  Home  Care
22    Act,  the  exemption  shall continue so long as the residence
23    continues to be occupied by the qualifying person's spouse if
24    the spouse is 65 years of age or older or, for taxable  years
25    2004  and  thereafter, a disabled person, or if the residence
26    remains unoccupied but is still owned by the person qualified
27    for the homestead exemption.
28        A person who will be 65 years  of  age  or,  for  taxable
29    years  2004  and  thereafter,  who  becomes a disabled person
30    during the current assessment year shall be eligible to apply
31    for the homestead  exemption  during  that  assessment  year.
32    Application  shall  be  made during the application period in
33    effect for the county of his residence.
34        The assessor  or  chief  county  assessment  officer  may
 
                            -4-      LRB093 12245 SJM 17428 b
 1    determine  the eligibility of a life care facility to receive
 2    the  benefits  provided  by  this  Section,   by   affidavit,
 3    application,   visual   inspection,  questionnaire  or  other
 4    reasonable methods in order to insure that  the  tax  savings
 5    resulting  from  the exemption are credited by the management
 6    firm to the apportioned  tax  liability  of  each  qualifying
 7    resident.  The assessor may request reasonable proof that the
 8    management firm has so credited the exemption.
 9        The  chief  county assessment officer of each county with
10    less than 3,000,000 inhabitants shall provide to each  person
11    allowed  a  homestead  exemption under this Section a form to
12    designate any other person to  receive  a  duplicate  of  any
13    notice  of  delinquency  in the payment of taxes assessed and
14    levied  under  this  Code  on  the  property  of  the  person
15    receiving the exemption.  The duplicate notice  shall  be  in
16    addition  to the notice required to be provided to the person
17    receiving the exemption, and shall be  given  in  the  manner
18    required by this Code.  The person filing the request for the
19    duplicate   notice   shall   pay   a   fee  of  $5  to  cover
20    administrative costs to the supervisor  of  assessments,  who
21    shall  then  file  the  executed  designation with the county
22    collector.  Notwithstanding any other provision of this  Code
23    to  the  contrary, the filing of such an executed designation
24    requires the county collector to provide duplicate notices as
25    indicated by the designation.  A designation may be rescinded
26    by the person who executed such designation at any  time,  in
27    the  manner  and form required by the chief county assessment
28    officer.
29        The assessor  or  chief  county  assessment  officer  may
30    determine  the eligibility of residential property to receive
31    the  homestead  exemption  provided  by   this   Section   by
32    application,   visual   inspection,  questionnaire  or  other
33    reasonable methods.   The  determination  shall  be  made  in
34    accordance with guidelines established by the Department.
 
                            -5-      LRB093 12245 SJM 17428 b
 1        In  counties  with  less  than 3,000,000 inhabitants, the
 2    county board may by resolution provide that if a  person  has
 3    been  granted  a  homestead exemption under this Section, the
 4    person qualifying need not reapply for the exemption.
 5        In counties with less than 3,000,000 inhabitants, if  the
 6    assessor  or  chief county assessment officer requires annual
 7    application for verification of eligibility for an  exemption
 8    once  granted  under  this  Section, the application shall be
 9    mailed to the taxpayer.
10        The assessor or chief  county  assessment  officer  shall
11    notify  each person who qualifies for an exemption under this
12    Section based only on age that the person  may  also  qualify
13    for  deferral  of real estate taxes under the Senior Citizens
14    Real Estate Tax Deferral Act.  The notice shall set forth the
15    qualifications needed for deferral of real estate taxes,  the
16    address  and  telephone  number  of  county  collector, and a
17    statement that applications for deferral of real estate taxes
18    may be obtained from the county collector.
19        For purposes of this Section, "disabled person"  has  the
20    same  meaning  as  in Section 3.14 of the Senior Citizens and
21    Disabled  Persons  Property  Tax  Relief  and  Pharmaceutical
22    Assistance Act.
23        Notwithstanding Sections 6 and 8 of  the  State  Mandates
24    Act,  no  reimbursement  by  the  State  is  required for the
25    implementation of any mandate created by this Section.
26    (Source: P.A. 92-196, eff. 1-1-02.)

27        (35 ILCS 200/15-172)
28        Sec.  15-172.  Senior  Citizens  and   Disabled   Persons
29    Assessment Freeze Homestead Exemption.
30        (a)  This Section may be cited as the Senior Citizens and
31    Disabled Persons Assessment Freeze Homestead Exemption.
32        (b)  As used in this Section:
33        "Applicant"   means   an  individual  who  has  filed  an
 
                            -6-      LRB093 12245 SJM 17428 b
 1    application under this Section.
 2        "Base amount" means  the  base  year  equalized  assessed
 3    value  of  the  residence  plus  the  first  year's equalized
 4    assessed value of any added improvements which increased  the
 5    assessed value of the residence after the base year.
 6        "Base  year"  means the taxable year prior to the taxable
 7    year for which the applicant first qualifies and applies  for
 8    the  exemption  provided  that  in the prior taxable year the
 9    property was improved with a  permanent  structure  that  was
10    occupied  as  a residence by the applicant who was liable for
11    paying real property taxes on the property and who was either
12    (i) an owner of record  of  the  property  or  had  legal  or
13    equitable  interest in the property as evidenced by a written
14    instrument or (ii) had a legal or  equitable  interest  as  a
15    lessee  in  the  parcel  of  property  that was single family
16    residence. If in any subsequent taxable year  for  which  the
17    applicant   applies  and  qualifies  for  the  exemption  the
18    equalized assessed value of the residence is  less  than  the
19    equalized  assessed value in the existing base year (provided
20    that such  equalized  assessed  value  is  not  based  on  an
21    assessed  value that results from a temporary irregularity in
22    the property that reduces the assessed value for one or  more
23    taxable  years),  then  that  subsequent  taxable  year shall
24    become the base year until a new  base  year  is  established
25    under  the  terms  of  this paragraph.  For taxable year 1999
26    only, the Chief County Assessment Officer  shall  review  (i)
27    all  taxable  years  for  which  the  applicant  applied  and
28    qualified for the exemption and (ii) the existing base year.
29    The  assessment officer shall select as the new base year the
30    year with the lowest equalized assessed value.  An  equalized
31    assessed  value  that  is  based  on  an  assessed value that
32    results from a temporary irregularity in  the  property  that
33    reduces  the  assessed  value  for  one or more taxable years
34    shall not be considered the lowest equalized assessed  value.
 
                            -7-      LRB093 12245 SJM 17428 b
 1    The  selected  year  shall  be the base year for taxable year
 2    1999 and thereafter until a  new  base  year  is  established
 3    under the terms of this paragraph.
 4        "Chief   County  Assessment  Officer"  means  the  County
 5    Assessor or Supervisor of Assessments of the county in  which
 6    the property is located.
 7        "Disabled  person"  means that term as defined in Section
 8    3.14 of the Senior Citizens and Disabled Persons Property Tax
 9    Relief and Pharmaceutical Assistance Act.
10        "Equalized assessed value" means the  assessed  value  as
11    equalized by the Illinois Department of Revenue.
12        "Household"  means  the  applicant,  the  spouse  of  the
13    applicant,  and  all  persons  using  the  residence  of  the
14    applicant as their principal place of residence.
15        "Household  income"  means  the  combined  income  of the
16    members of a household for the calendar  year  preceding  the
17    taxable year.
18        "Income" has the same meaning as provided in Section 3.07
19    of  the  Senior  Citizens  and  Disabled Persons Property Tax
20    Relief  and  Pharmaceutical  Assistance  Act,  except   that,
21    beginning  in assessment year 2001, "income" does not include
22    veteran's benefits.
23        "Internal Revenue Code of 1986" means the  United  States
24    Internal  Revenue  Code  of 1986 or any successor law or laws
25    relating to federal income  taxes  in  effect  for  the  year
26    preceding the taxable year.
27        "Life  care  facility  that  qualifies  as a cooperative"
28    means a facility as defined in Section 2  of  the  Life  Care
29    Facilities Act.
30        "Residence"   means  the  principal  dwelling  place  and
31    appurtenant structures used for residential purposes in  this
32    State  occupied  on  January  1  of  the  taxable  year  by a
33    household and so much of the surrounding  land,  constituting
34    the  parcel  upon which the dwelling place is situated, as is
 
                            -8-      LRB093 12245 SJM 17428 b
 1    used for residential purposes. If the Chief County Assessment
 2    Officer has established a specific legal  description  for  a
 3    portion  of  property  constituting  the residence, then that
 4    portion of property shall be deemed  the  residence  for  the
 5    purposes of this Section.
 6        "Taxable  year"  means  the calendar year during which ad
 7    valorem property taxes payable in the  next  succeeding  year
 8    are levied.
 9        (c)  Beginning  in  (1)  taxable  year 1994, for a senior
10    citizens and (2) taxable year 2004, for disabled persons,  an
11    assessment  freeze  homestead  exemption  is granted for real
12    property that is improved with a permanent structure that  is
13    occupied  as  a residence by an applicant who (i) is 65 years
14    of age or older, or a disabled  person,  during  the  taxable
15    year, (ii) has a household income of $35,000 or less prior to
16    taxable year 1999 or $40,000 or less in taxable year 1999 and
17    thereafter, (iii) is liable for paying real property taxes on
18    the  property, and (iv) is an owner of record of the property
19    or has a legal or  equitable  interest  in  the  property  as
20    evidenced  by  a written instrument. This homestead exemption
21    shall also apply to a  leasehold  interest  in  a  parcel  of
22    property improved with a permanent structure that is a single
23    family  residence that is occupied as a residence by a person
24    who (i) is 65 years of age or older, or  a  disabled  person,
25    during  the  taxable  year,  (ii)  has  a household income of
26    $35,000 or less prior to taxable year 1999 or $40,000 or less
27    in taxable year 1999 and thereafter, (iii)  has  a  legal  or
28    equitable  ownership  interest in the property as lessee, and
29    (iv) is liable for the payment of real property taxes on that
30    property.
31        The amount of  this  exemption  shall  be  the  equalized
32    assessed value of the residence in the taxable year for which
33    application is made minus the base amount.
34        When  the applicant is a surviving spouse of an applicant
 
                            -9-      LRB093 12245 SJM 17428 b
 1    for a  prior  year  for  the  same  residence  for  which  an
 2    exemption  under this Section has been granted, the base year
 3    and base amount for that residence are the same  as  for  the
 4    applicant for the prior year.
 5        Each  year at the time the assessment books are certified
 6    to the County Clerk, the Board of Review or Board of  Appeals
 7    shall  give to the County Clerk a list of the assessed values
 8    of improvements on each parcel qualifying for this  exemption
 9    that  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
14    maximum  reduction  from  the equalized assessed value of the
15    property is limited to the sum of the  reductions  calculated
16    for  each unit occupied as a residence by a person or persons
17    65 years of age or  older,  or  a  disabled  person,  with  a
18    household  income  of  $35,000  or less prior to taxable year
19    1999 or $40,000 or less in taxable year 1999  and  thereafter
20    who  is  liable,  by  contract  with  the  owner or owners of
21    record, for paying real property taxes on  the  property  and
22    who is an owner of record of a legal or equitable interest in
23    the  cooperative  apartment  building, other than a leasehold
24    interest. In the instance of a cooperative where a  homestead
25    exemption   has   been   granted   under  this  Section,  the
26    cooperative association or its management firm  shall  credit
27    the  savings  resulting  from  that  exemption  only  to  the
28    apportioned  tax liability of the owner who qualified for the
29    exemption.  Any person who willfully refuses to  credit  that
30    savings to an owner who qualifies for the exemption is guilty
31    of a Class B misdemeanor.
32        When  a  homestead  exemption has been granted under this
33    Section and  an  applicant  then  becomes  a  resident  of  a
34    facility  licensed  under  the  Nursing  Home  Care  Act, the
 
                            -10-     LRB093 12245 SJM 17428 b
 1    exemption shall be granted in subsequent years so long as the
 2    residence (i) continues  to  be  occupied  by  the  qualified
 3    applicant's  spouse or (ii) if remaining unoccupied, is still
 4    owned by the qualified applicant for the homestead exemption.
 5        Beginning January 1, 1997 for senior citizens and January
 6    1, 2004 for disabled persons, when  an  individual  dies  who
 7    would have qualified for an exemption under this Section, and
 8    the  surviving spouse does not independently qualify for this
 9    exemption because of  age  or  nondisability,  the  exemption
10    under  this  Section shall be granted to the surviving spouse
11    for the taxable year preceding and the taxable  year  of  the
12    death,  provided  that,  except for age or nondisability, the
13    surviving spouse  meets  all  other  qualifications  for  the
14    granting of this exemption for those years.
15        When  married  persons  maintain separate residences, the
16    exemption provided for in this Section may be claimed by only
17    one of such persons and for only one residence.
18        For taxable year 1994 only, in counties having less  than
19    3,000,000  inhabitants,  to  receive  the exemption, a person
20    shall submit an application by February 15, 1995 to the Chief
21    County Assessment Officer of the county in which the property
22    is  located.   In   counties   having   3,000,000   or   more
23    inhabitants, for taxable year 1994 and all subsequent taxable
24    years,  to  receive  the  exemption,  a  person may submit an
25    application to the Chief County  Assessment  Officer  of  the
26    county in which the property is located during such period as
27    may be specified by the Chief County Assessment Officer.  The
28    Chief  County  Assessment Officer in counties of 3,000,000 or
29    more  inhabitants  shall  annually   give   notice   of   the
30    application  period  by  mail or by publication.  In counties
31    having  less  than  3,000,000  inhabitants,  beginning   with
32    taxable year 1995 and thereafter, to receive the exemption, a
33    person  shall submit an application by July 1 of each taxable
34    year to the Chief County Assessment Officer of the county  in
 
                            -11-     LRB093 12245 SJM 17428 b
 1    which  the  property is located.  A county may, by ordinance,
 2    establish a date  for  submission  of  applications  that  is
 3    different  than  July  1. The applicant shall submit with the
 4    application an affidavit of the applicant's  total  household
 5    income,  age,  marital  status  (and  if married the name and
 6    address of the applicant's spouse, if known), disability  (if
 7    applying  for  the  exemption  as  a  disabled  person),  and
 8    principal  dwelling  place  of  members  of  the household on
 9    January  1  of  the  taxable  year.  The   Department   shall
10    establish,  by  rule,  a method for verifying the accuracy of
11    affidavits  filed  by  applicants  under  this  Section.  The
12    applications shall be clearly marked as applications for  the
13    Senior   Citizens  and  Disabled  Persons  Assessment  Freeze
14    Homestead Exemption.
15        Notwithstanding any other provision to the  contrary,  in
16    counties  having  fewer  than  3,000,000  inhabitants,  if an
17    applicant fails to file  the  application  required  by  this
18    Section in a timely manner and this failure to file is due to
19    a  mental  or physical condition sufficiently severe so as to
20    render the applicant incapable of filing the application in a
21    timely manner, the Chief County Assessment Officer may extend
22    the filing deadline  for  a  period  of  30  days  after  the
23    applicant regains the capability to file the application, but
24    in  no  case  may  the  filing  deadline be extended beyond 3
25    months of the original filing deadline.  In order to  receive
26    the extension provided in this paragraph, the applicant shall
27    provide  the  Chief  County  Assessment Officer with a signed
28    statement from the applicant's physician stating  the  nature
29    and  extent  of  the  condition,  that,  in  the  physician's
30    opinion,  the  condition  was  so severe that it rendered the
31    applicant incapable of filing the  application  in  a  timely
32    manner,  and  the  date  on  which the applicant regained the
33    capability to file the application.
34        Beginning January  1,  1998,  notwithstanding  any  other
 
                            -12-     LRB093 12245 SJM 17428 b
 1    provision  to  the  contrary,  in  counties having fewer than
 2    3,000,000 inhabitants, if an  applicant  fails  to  file  the
 3    application  required  by this Section in a timely manner and
 4    this failure to file is due to a mental or physical condition
 5    sufficiently severe so as to render the  applicant  incapable
 6    of  filing  the  application  in  a  timely manner, the Chief
 7    County Assessment Officer may extend the filing deadline  for
 8    a  period  of  3  months.   In order to receive the extension
 9    provided in this paragraph, the applicant shall  provide  the
10    Chief  County Assessment Officer with a signed statement from
11    the applicant's physician stating the nature  and  extent  of
12    the  condition,  and  that,  in  the physician's opinion, the
13    condition was  so  severe  that  it  rendered  the  applicant
14    incapable of filing the application in a timely manner.
15        In counties having less than 3,000,000 inhabitants, if an
16    applicant  was  denied  an exemption in taxable year 1994 and
17    the denial occurred due  to  an  error  on  the  part  of  an
18    assessment  official,  or  his or her agent or employee, then
19    beginning in taxable year 1997 the applicant's base year, for
20    purposes of determining the amount of the exemption, shall be
21    1993 rather than 1994. In addition, in taxable year 1997, the
22    applicant's exemption shall also include an amount  equal  to
23    (i)  the  amount  of any exemption denied to the applicant in
24    taxable year 1995 as a result  of  using  1994,  rather  than
25    1993,  as  the  base  year,  (ii) the amount of any exemption
26    denied to the applicant in taxable year 1996 as a  result  of
27    using 1994, rather than 1993, as the base year, and (iii) the
28    amount  of  the exemption erroneously denied for taxable year
29    1994.
30        For purposes of this Section, a person  who  will  be  65
31    years  of  age  or  is  a  disabled person during the current
32    taxable year shall be eligible to  apply  for  the  homestead
33    exemption  during  that  taxable  year.  Application shall be
34    made during the application period in effect for  the  county
 
                            -13-     LRB093 12245 SJM 17428 b
 1    of his or her residence.
 2        The  Chief  County  Assessment  Officer may determine the
 3    eligibility of a life  care  facility  that  qualifies  as  a
 4    cooperative  to receive the benefits provided by this Section
 5    by use  of  an  affidavit,  application,  visual  inspection,
 6    questionnaire,  or other reasonable method in order to insure
 7    that  the  tax  savings  resulting  from  the  exemption  are
 8    credited by  the  management  firm  to  the  apportioned  tax
 9    liability  of  each  qualifying  resident.   The Chief County
10    Assessment Officer may  request  reasonable  proof  that  the
11    management firm has so credited that exemption.
12        Except  as  provided  in  this  Section,  all information
13    received by  the  chief  county  assessment  officer  or  the
14    Department  from  applications  filed  under this Section, or
15    from any investigation conducted under the provisions of this
16    Section, shall be confidential, except for official  purposes
17    or  pursuant  to  official  procedures  for collection of any
18    State or local tax or enforcement of any  civil  or  criminal
19    penalty  or sanction imposed by this Act or by any statute or
20    ordinance imposing a State  or  local  tax.  Any  person  who
21    divulges  any  such  information  in  any  manner,  except in
22    accordance with a proper judicial order, is guilty of a Class
23    A misdemeanor.
24        Nothing contained  in  this  Section  shall  prevent  the
25    Director  or  chief county assessment officer from publishing
26    or making  available  reasonable  statistics  concerning  the
27    operation of the exemption contained in this Section in which
28    the  contents of claims are grouped into aggregates in such a
29    way that information contained in any individual claim  shall
30    not be disclosed.
31        (d)  Each  Chief County Assessment Officer shall annually
32    publish a notice of availability of  the  exemption  provided
33    under  this  Section.  The notice shall be published at least
34    60 days but no more than 75 days prior to the date  on  which
 
                            -14-     LRB093 12245 SJM 17428 b
 1    the  application  must  be  submitted  to  the  Chief  County
 2    Assessment  Officer  of  the  county in which the property is
 3    located.  The notice shall appear in a newspaper  of  general
 4    circulation in the county.
 5        (e)  Notwithstanding  Sections  6  and  8  of  the  State
 6    Mandates  Act,  no reimbursement by the State is required for
 7    the implementation of any mandate created by this Section.
 8    (Source: P.A.  90-14,  eff.  7-1-97;  90-204,  eff.  7-25-97;
 9    90-523,  eff.  11-13-97;  90-524,  eff.  1-1-98; 90-531, eff.
10    1-1-98; 90-655, eff. 7-30-98;  91-45,  eff.  6-30-99;  91-56,
11    eff. 6-30-99; 91-819, eff. 6-13-00.)

12        Section  90.   The  State  Mandates  Act  is  amended  by
13    changing Section 8.2 and adding Section 8.27 as follows:

14        (30 ILCS 805/8.2) (from Ch. 85, par. 2208.2)
15        Sec. 8.2. Exempt mandate.  Notwithstanding Sections 6 and
16    8  of this Act, no reimbursement by the State is required for
17    the implementation of  any  mandate  created  by  the  Senior
18    Citizens  and  Disabled Persons Homestead Exemption under The
19    following mandate is exempt  from  this  Act:  The  homestead
20    exemptions  set  forth  in Section 15-170 of the Property Tax
21    Code.
22    (Source: P.A. 88-670, eff. 12-2-94.)

23        (30 ILCS 805/8.27 new)
24        Sec. 8.27. Exempt mandate.   Notwithstanding  Sections  6
25    and  8 of this Act, no reimbursement by the State is required
26    for the implementation of any mandate created by  the  Senior
27    Citizens  and  Disabled  Persons  Assessment Freeze Homestead
28    Exemption under Section 15-172 of the Property Tax Code.

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