Illinois General Assembly - Full Text of HB0313
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Full Text of HB0313  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 1/29/2021, by Rep. Rita Mayfield


35 ILCS 200/15-168

    Amends the Property Tax Code. With respect to the homestead exemption for persons with disabilities, provides that the property is exempt from taxation if the person with a disability is 55 years of age or older at any point during the taxable year.

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HB0313LRB102 03589 HLH 13602 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
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption is granted to persons with disabilities in the
11amount of $2,000, except as provided in subsection (c), to be
12deducted from the property's value as equalized or assessed by
13the Department of Revenue. For taxable year 2021 and
14thereafter, if the person with a disability is 55 years of age
15or older at any point during the taxable year, then the
16property is exempt from taxation under this Code. The person
17with a disability shall receive the homestead exemption upon
18meeting the following requirements:
19        (1) The property must be occupied as the primary
20    residence by the person with a disability.
21        (2) The person with a disability must be liable for
22    paying the real estate taxes on the property.
23        (3) The person with a disability must be an owner of



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1    record of the property or have a legal or equitable
2    interest in the property as evidenced by a written
3    instrument. In the case of a leasehold interest in
4    property, the lease must be for a single family residence.
5    A person who has a disability during the taxable year is
6eligible to apply for this homestead exemption during that
7taxable year. Application must be made during the application
8period in effect for the county of residence. If a homestead
9exemption has been granted under this Section and the person
10awarded the exemption subsequently becomes a resident of a
11facility licensed under the Nursing Home Care Act, the
12Specialized Mental Health Rehabilitation Act of 2013, the
13ID/DD Community Care Act, or the MC/DD Act, then the exemption
14shall continue (i) so long as the residence continues to be
15occupied by the qualifying person's spouse or (ii) if the
16residence remains unoccupied but is still owned by the person
17qualified for the homestead exemption.
18    (b) For the purposes of this Section, "person with a
19disability" means a person unable to engage in any substantial
20gainful activity by reason of a medically determinable
21physical or mental impairment which can be expected to result
22in death or has lasted or can be expected to last for a
23continuous period of not less than 12 months. Persons with
24disabilities filing claims under this Act shall submit proof
25of disability in such form and manner as the Department shall
26by rule and regulation prescribe. Proof that a claimant is



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1eligible to receive disability benefits under the Federal
2Social Security Act shall constitute proof of disability for
3purposes of this Act. Issuance of an Illinois Person with a
4Disability Identification Card stating that the claimant is
5under a Class 2 disability, as defined in Section 4A of the
6Illinois Identification Card Act, shall constitute proof that
7the person named thereon is a person with a disability for
8purposes of this Act. A person with a disability not covered
9under the Federal Social Security Act and not presenting an
10Illinois Person with a Disability Identification Card stating
11that the claimant is under a Class 2 disability shall be
12examined by a physician, advanced practice registered nurse,
13or physician assistant designated by the Department, and his
14status as a person with a disability determined using the same
15standards as used by the Social Security Administration. The
16costs of any required examination shall be borne by the
18    (c) For land improved with (i) an apartment building owned
19and operated as a cooperative or (ii) a life care facility as
20defined under Section 2 of the Life Care Facilities Act that is
21considered to be a cooperative, the maximum reduction from the
22value of the property, as equalized or assessed by the
23Department, shall be multiplied by the number of apartments or
24units occupied by a person with a disability. The person with a
25disability shall receive the homestead exemption upon meeting
26the following requirements:



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



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1person has received an exemption under this Section, an annual
2verification of eligibility for the exemption shall be mailed
3to the taxpayer.
4    In counties with fewer than 3,000,000 inhabitants, the
5chief county assessment officer shall provide to each person
6granted a homestead exemption under this Section a form to
7designate any other person to receive a duplicate of any
8notice of delinquency in the payment of taxes assessed and
9levied under this Code on the person's qualifying property.
10The duplicate notice shall be in addition to the notice
11required to be provided to the person receiving the exemption
12and shall be given in the manner required by this Code. The
13person filing the request for the duplicate notice shall pay
14an administrative fee of $5 to the chief county assessment
15officer. The assessment officer shall then file the executed
16designation with the county collector, who shall issue the
17duplicate notices as indicated by the designation. A
18designation may be rescinded by the person with a disability
19in the manner required by the chief county assessment officer.
20    (d-5) Notwithstanding any other provision of law, each
21chief county assessment officer may approve this exemption for
22the 2020 taxable year, without application, for any property
23that was approved for this exemption for the 2019 taxable
24year, provided that:
25        (1) the county board has declared a local disaster as
26    provided in the Illinois Emergency Management Agency Act



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1    related to the COVID-19 public health emergency;
2        (2) the owner of record of the property as of January
3    1, 2020 is the same as the owner of record of the property
4    as of January 1, 2019;
5        (3) the exemption for the 2019 taxable year has not
6    been determined to be an erroneous exemption as defined by
7    this Code; and
8        (4) the applicant for the 2019 taxable year has not
9    asked for the exemption to be removed for the 2019 or 2020
10    taxable years.
11    (e) A taxpayer who claims an exemption under Section
1215-165 or 15-169 may not claim an exemption under this
14(Source: P.A. 100-513, eff. 1-1-18; 101-635, eff. 6-5-20.)