Full Text of HB3399 103rd General Assembly
HB3399 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB3399 Introduced 2/17/2023, by Rep. Jay Hoffman SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, for taxable year 2024, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 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 | | Section 15-172 as follows:
| 6 | | (35 ILCS 200/15-172)
| 7 | | Sec. 15-172. Low-Income Senior Citizens Assessment Freeze | 8 | | Homestead Exemption.
| 9 | | (a) This Section may be cited as the Low-Income Senior | 10 | | Citizens Assessment
Freeze Homestead Exemption.
| 11 | | (b) As used in this Section:
| 12 | | "Applicant" means an individual who has filed an | 13 | | application under this
Section.
| 14 | | "Base amount" means the base year equalized assessed value | 15 | | of the residence
plus the first year's equalized assessed | 16 | | value of any added improvements which
increased the assessed | 17 | | value of the residence after the base year.
| 18 | | "Base year" means the taxable year prior to the taxable | 19 | | year for which the
applicant first qualifies and applies for | 20 | | the exemption provided that in the
prior taxable year the | 21 | | property was improved with a permanent structure that
was | 22 | | occupied as a residence by the applicant who was liable for | 23 | | paying real
property taxes on the property and who was either |
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| 1 | | (i) an owner of record of the
property or had legal or | 2 | | equitable interest in the property as evidenced by a
written | 3 | | instrument or (ii) had a legal or equitable interest as a | 4 | | lessee in the
parcel of property that was single family | 5 | | residence.
If in any subsequent taxable year for which the | 6 | | applicant applies and
qualifies for the exemption the | 7 | | equalized assessed value of the residence is
less than the | 8 | | equalized assessed value in the existing base year
(provided | 9 | | that such equalized assessed value is not
based
on an
assessed | 10 | | value that results from a temporary irregularity in the | 11 | | property that
reduces the
assessed value for one or more | 12 | | taxable years), then that
subsequent taxable year shall become | 13 | | the base year until a new base year is
established under the | 14 | | terms of this paragraph. For taxable year 1999 only, the
Chief | 15 | | County Assessment Officer shall review (i) all taxable years | 16 | | for which
the
applicant applied and qualified for the | 17 | | exemption and (ii) the existing base
year.
The assessment | 18 | | officer shall select as the new base year the year with the
| 19 | | lowest equalized assessed value.
An equalized assessed value | 20 | | that is based on an assessed value that results
from a
| 21 | | temporary irregularity in the property that reduces the | 22 | | assessed value for one
or more
taxable years shall not be | 23 | | considered the lowest equalized assessed value.
The selected | 24 | | year shall be the base year for
taxable year 1999 and | 25 | | thereafter until a new base year is established under the
| 26 | | terms of this paragraph.
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| 1 | | "Chief County Assessment Officer" means the County | 2 | | Assessor or Supervisor of
Assessments of the county in which | 3 | | the property is located.
| 4 | | "Consumer Price Index-u" means the index published by the | 5 | | Bureau of Labor Statistics of the United States Department of | 6 | | Labor that measures the average change in prices of goods and | 7 | | services purchased by all urban consumers, United States city | 8 | | average, all items, 1982-84=100. | 9 | | "Equalized assessed value" means the assessed value as | 10 | | equalized by the
Illinois Department of Revenue.
| 11 | | "Household" means the applicant, the spouse of the | 12 | | applicant, and all persons
using the residence of the | 13 | | applicant as their principal place of residence.
| 14 | | "Household income" means the combined income of the | 15 | | members of a household
for the calendar year preceding the | 16 | | taxable year.
| 17 | | "Income" has the same meaning as provided in Section 3.07 | 18 | | of the Senior
Citizens and Persons with Disabilities Property | 19 | | Tax Relief
Act, except that, beginning in assessment year | 20 | | 2001, "income" does not
include veteran's benefits.
| 21 | | "Internal Revenue Code of 1986" means the United States | 22 | | Internal Revenue Code
of 1986 or any successor law or laws | 23 | | relating to federal income taxes in effect
for the year | 24 | | preceding the taxable year.
| 25 | | "Life care facility that qualifies as a cooperative" means | 26 | | a facility as
defined in Section 2 of the Life Care Facilities |
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| 1 | | Act.
| 2 | | "Maximum income limitation" means: | 3 | | (1) $35,000 prior
to taxable year 1999; | 4 | | (2) $40,000 in taxable years 1999 through 2003; | 5 | | (3) $45,000 in taxable years 2004 through 2005; | 6 | | (4) $50,000 in taxable years 2006 and 2007; | 7 | | (5) $55,000 in taxable years 2008 through 2016;
| 8 | | (6) for taxable year 2017, (i) $65,000 for qualified | 9 | | property located in a county with 3,000,000 or more | 10 | | inhabitants and (ii) $55,000 for qualified property | 11 | | located in a county with fewer than 3,000,000 inhabitants; | 12 | | and | 13 | | (7) for taxable years 2018 through 2023 and | 14 | | thereafter , $65,000 for all qualified property ; . | 15 | | (8) for taxable year 2024, $75,000; and | 16 | | (9) for taxable years 2025 and thereafter, the maximum | 17 | | income limitation for the immediately preceding taxable | 18 | | year, multiplied by one plus the percentage increase, if | 19 | | any, in the Consumer Price Index-u for the 12-month period | 20 | | ending in September of the calendar year immediately | 21 | | preceding the taxable year for which the limitation is | 22 | | calculated. | 23 | | As an alternative income valuation, a homeowner who is | 24 | | enrolled in any of the following programs may be presumed to | 25 | | have household income that does not exceed the maximum income | 26 | | limitation for that tax year as required by this Section: Aid |
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| 1 | | to the Aged, Blind or Disabled (AABD) Program or the | 2 | | Supplemental Nutrition Assistance Program (SNAP), both of | 3 | | which are administered by the Department of Human Services; | 4 | | the Low Income Home Energy Assistance Program (LIHEAP), which | 5 | | is administered by the Department of Commerce and Economic | 6 | | Opportunity; The Benefit Access program, which is administered | 7 | | by the Department on Aging; and the Senior Citizens Real | 8 | | Estate Tax Deferral Program. | 9 | | A chief county assessment officer may indicate that he or | 10 | | she has verified an applicant's income eligibility for this | 11 | | exemption but may not report which program or programs, if | 12 | | any, enroll the applicant. Release of personal information | 13 | | submitted pursuant to this Section shall be deemed an | 14 | | unwarranted invasion of personal privacy under the Freedom of | 15 | | Information Act. | 16 | | "Residence" means the principal dwelling place and | 17 | | appurtenant structures
used for residential purposes in this | 18 | | State occupied on January 1 of the
taxable year by a household | 19 | | and so much of the surrounding land, constituting
the parcel | 20 | | upon which the dwelling place is situated, as is used for
| 21 | | residential purposes. If the Chief County Assessment Officer | 22 | | has established a
specific legal description for a portion of | 23 | | property constituting the
residence, then that portion of | 24 | | property shall be deemed the residence for the
purposes of | 25 | | this Section.
| 26 | | "Taxable year" means the calendar year during which ad |
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| 1 | | valorem property taxes
payable in the next succeeding year are | 2 | | levied.
| 3 | | (c) Beginning in taxable year 1994, a low-income senior | 4 | | citizens assessment freeze
homestead exemption is granted for | 5 | | real property that is improved with a
permanent structure that | 6 | | is occupied as a residence by an applicant who (i) is
65 years | 7 | | of age or older during the taxable year, (ii) has a household | 8 | | income that does not exceed the maximum income limitation, | 9 | | (iii) is liable for paying real property taxes on
the
| 10 | | property, and (iv) is an owner of record of the property or has | 11 | | a legal or
equitable interest in the property as evidenced by a | 12 | | written instrument. This
homestead exemption shall also apply | 13 | | to a leasehold interest in a parcel of
property improved with a | 14 | | permanent structure that is a single family residence
that is | 15 | | occupied as a residence by a person who (i) is 65 years of age | 16 | | or older
during the taxable year, (ii) has a household income | 17 | | that does not exceed the maximum income limitation,
(iii)
has | 18 | | a legal or equitable ownership interest in the property as | 19 | | lessee, and (iv)
is liable for the payment of real property | 20 | | taxes on that property.
| 21 | | In counties of 3,000,000 or more inhabitants, the amount | 22 | | of the exemption for all taxable years is the equalized | 23 | | assessed value of the
residence in the taxable year for which | 24 | | application is made minus the base
amount. In all other | 25 | | counties, the amount of the exemption is as follows: (i) | 26 | | through taxable year 2005 and for taxable year 2007 and |
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| 1 | | thereafter, the amount of this exemption shall be the | 2 | | equalized assessed value of the
residence in the taxable year | 3 | | for which application is made minus the base
amount; and (ii) | 4 | | for
taxable year 2006, the amount of the exemption is as | 5 | | follows:
| 6 | | (1) For an applicant who has a household income of | 7 | | $45,000 or less, the amount of the exemption is the | 8 | | equalized assessed value of the
residence in the taxable | 9 | | year for which application is made minus the base
amount. | 10 | | (2) For an applicant who has a household income | 11 | | exceeding $45,000 but not exceeding $46,250, the amount of | 12 | | the exemption is (i) the equalized assessed value of the
| 13 | | residence in the taxable year for which application is | 14 | | made minus the base
amount (ii) multiplied by 0.8. | 15 | | (3) For an applicant who has a household income | 16 | | exceeding $46,250 but not exceeding $47,500, the amount of | 17 | | the exemption is (i) the equalized assessed value of the
| 18 | | residence in the taxable year for which application is | 19 | | made minus the base
amount (ii) multiplied by 0.6. | 20 | | (4) For an applicant who has a household income | 21 | | exceeding $47,500 but not exceeding $48,750, the amount of | 22 | | the exemption is (i) the equalized assessed value of the
| 23 | | residence in the taxable year for which application is | 24 | | made minus the base
amount (ii) multiplied by 0.4. | 25 | | (5) For an applicant who has a household income | 26 | | exceeding $48,750 but not exceeding $50,000, the amount of |
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| 1 | | the exemption is (i) the equalized assessed value of the
| 2 | | residence in the taxable year for which application is | 3 | | made minus the base
amount (ii) multiplied by 0.2.
| 4 | | When the applicant is a surviving spouse of an applicant | 5 | | for a prior year for
the same residence for which an exemption | 6 | | under this Section has been granted,
the base year and base | 7 | | amount for that residence are the same as for the
applicant for | 8 | | the prior year.
| 9 | | Each year at the time the assessment books are certified | 10 | | to the County Clerk,
the Board of Review or Board of Appeals | 11 | | shall give to the County Clerk a list
of the assessed values of | 12 | | improvements on each parcel qualifying for this
exemption that | 13 | | were added after the base year for this parcel and that
| 14 | | increased the assessed value of the property.
| 15 | | In the case of land improved with an apartment building | 16 | | owned and operated as
a cooperative or a building that is a | 17 | | life care facility that qualifies as a
cooperative, the | 18 | | maximum reduction from the equalized assessed value of the
| 19 | | property is limited to the sum of the reductions calculated | 20 | | for each unit
occupied as a residence by a person or persons | 21 | | (i) 65 years of age or older, (ii) with a
household income that | 22 | | does not exceed the maximum income limitation, (iii) who is | 23 | | liable, by contract with the
owner
or owners of record, for | 24 | | paying real property taxes on the property, and (iv) who is
an | 25 | | owner of record of a legal or equitable interest in the | 26 | | cooperative
apartment building, other than a leasehold |
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| 1 | | interest. In the instance of a
cooperative where a homestead | 2 | | exemption has been granted under this Section,
the cooperative | 3 | | association or its management firm shall credit the savings
| 4 | | resulting from that exemption only to the apportioned tax | 5 | | liability of the
owner who qualified for the exemption. Any | 6 | | person who willfully refuses to
credit that savings to an | 7 | | owner who qualifies for the exemption is guilty of a
Class B | 8 | | misdemeanor.
| 9 | | When a homestead exemption has been granted under this | 10 | | Section and an
applicant then becomes a resident of a facility | 11 | | licensed under the Assisted Living and Shared Housing Act, the | 12 | | Nursing Home
Care Act, the Specialized Mental Health | 13 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | 14 | | the MC/DD Act, the exemption shall be granted in subsequent | 15 | | years so long as the
residence (i) continues to be occupied by | 16 | | the qualified applicant's spouse or
(ii) if remaining | 17 | | unoccupied, is still owned by the qualified applicant for the
| 18 | | homestead exemption.
| 19 | | Beginning January 1, 1997, when an individual dies who | 20 | | would have qualified
for an exemption under this Section, and | 21 | | the surviving spouse does not
independently qualify for this | 22 | | exemption because of age, the exemption under
this Section | 23 | | shall be granted to the surviving spouse for the taxable year
| 24 | | preceding and the taxable
year of the death, provided that, | 25 | | except for age, the surviving spouse meets
all
other | 26 | | qualifications for the granting of this exemption for those |
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| 1 | | years.
| 2 | | When married persons maintain separate residences, the | 3 | | exemption provided for
in this Section may be claimed by only | 4 | | one of such persons and for only one
residence.
| 5 | | For taxable year 1994 only, in counties having less than | 6 | | 3,000,000
inhabitants, to receive the exemption, a person | 7 | | shall submit an application by
February 15, 1995 to the Chief | 8 | | County Assessment Officer
of the county in which the property | 9 | | is located. In counties having 3,000,000
or more inhabitants, | 10 | | for taxable year 1994 and all subsequent taxable years, to
| 11 | | receive the exemption, a person
may submit an application to | 12 | | the Chief County
Assessment Officer of the county in which the | 13 | | property is located during such
period as may be specified by | 14 | | the Chief County Assessment Officer. The Chief
County | 15 | | Assessment Officer in counties of 3,000,000 or more | 16 | | inhabitants shall
annually give notice of the application | 17 | | period by mail or by publication. In
counties having less than | 18 | | 3,000,000 inhabitants, beginning with taxable year
1995 and | 19 | | thereafter, to receive the exemption, a person
shall
submit an
| 20 | | application by July 1 of each taxable year to the Chief County | 21 | | Assessment
Officer of the county in which the property is | 22 | | located. A county may, by
ordinance, establish a date for | 23 | | submission of applications that is
different than
July 1.
The | 24 | | applicant shall submit with the
application an affidavit of | 25 | | the applicant's total household income, age,
marital status | 26 | | (and if married the name and address of the applicant's |
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| 1 | | spouse,
if known), and principal dwelling place of members of | 2 | | the household on January
1 of the taxable year. The Department | 3 | | shall establish, by rule, a method for
verifying the accuracy | 4 | | of affidavits filed by applicants under this Section, and the | 5 | | Chief County Assessment Officer may conduct audits of any | 6 | | taxpayer claiming an exemption under this Section to verify | 7 | | that the taxpayer is eligible to receive the exemption. Each | 8 | | application shall contain or be verified by a written | 9 | | declaration that it is made under the penalties of perjury. A | 10 | | taxpayer's signing a fraudulent application under this Act is | 11 | | perjury, as defined in Section 32-2 of the Criminal Code of | 12 | | 2012.
The applications shall be clearly marked as applications | 13 | | for the Low-Income Senior
Citizens Assessment Freeze Homestead | 14 | | Exemption and must contain a notice that any taxpayer who | 15 | | receives the exemption is subject to an audit by the Chief | 16 | | County Assessment Officer.
| 17 | | Notwithstanding any other provision to the contrary, in | 18 | | counties having fewer
than 3,000,000 inhabitants, if an | 19 | | applicant fails
to file the application required by this | 20 | | Section in a timely manner and this
failure to file is due to a | 21 | | mental or physical condition sufficiently severe so
as to | 22 | | render the applicant incapable of filing the application in a | 23 | | timely
manner, the Chief County Assessment Officer may extend | 24 | | the filing deadline for
a period of 30 days after the applicant | 25 | | regains the capability to file the
application, but in no case | 26 | | may the filing deadline be extended beyond 3
months of the |
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| 1 | | original filing deadline. In order to receive the extension
| 2 | | provided in this paragraph, the applicant shall provide the | 3 | | Chief County
Assessment Officer with a signed statement from | 4 | | the applicant's physician, advanced practice registered nurse, | 5 | | or physician assistant
stating the nature and extent of the | 6 | | condition, that, in the
physician's, advanced practice | 7 | | registered nurse's, or physician assistant's opinion, the | 8 | | condition was so severe that it rendered the applicant
| 9 | | incapable of filing the application in a timely manner, and | 10 | | the date on which
the applicant regained the capability to | 11 | | file the application.
| 12 | | Beginning January 1, 1998, notwithstanding any other | 13 | | provision to the
contrary, in counties having fewer than | 14 | | 3,000,000 inhabitants, if an applicant
fails to file the | 15 | | application required by this Section in a timely manner and
| 16 | | this failure to file is due to a mental or physical condition | 17 | | sufficiently
severe so as to render the applicant incapable of | 18 | | filing the application in a
timely manner, the Chief County | 19 | | Assessment Officer may extend the filing
deadline for a period | 20 | | of 3 months. In order to receive the extension provided
in this | 21 | | paragraph, the applicant shall provide the Chief County | 22 | | Assessment
Officer with a signed statement from the | 23 | | applicant's physician, advanced practice registered nurse, or | 24 | | physician assistant stating the
nature and extent of the | 25 | | condition, and that, in the physician's, advanced practice | 26 | | registered nurse's, or physician assistant's opinion, the
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| 1 | | condition was so severe that it rendered the applicant | 2 | | incapable of filing the
application in a timely manner.
| 3 | | In counties having less than 3,000,000 inhabitants, if an | 4 | | applicant was
denied an exemption in taxable year 1994 and the | 5 | | denial occurred due to an
error on the part of an assessment
| 6 | | official, or his or her agent or employee, then beginning in | 7 | | taxable year 1997
the
applicant's base year, for purposes of | 8 | | determining the amount of the exemption,
shall be 1993 rather | 9 | | than 1994. In addition, in taxable year 1997, the
applicant's | 10 | | exemption shall also include an amount equal to (i) the amount | 11 | | of
any exemption denied to the applicant in taxable year 1995 | 12 | | as a result of using
1994, rather than 1993, as the base year, | 13 | | (ii) the amount of any exemption
denied to the applicant in | 14 | | taxable year 1996 as a result of using 1994, rather
than 1993, | 15 | | as the base year, and (iii) the amount of the exemption | 16 | | erroneously
denied for taxable year 1994.
| 17 | | For purposes of this Section, a person who will be 65 years | 18 | | of age during the
current taxable year shall be eligible to | 19 | | apply for the homestead exemption
during that taxable year. | 20 | | Application shall be made during the application
period in | 21 | | effect for the county of his or her residence.
| 22 | | The Chief County Assessment Officer may determine the | 23 | | eligibility of a life
care facility that qualifies as a | 24 | | cooperative to receive the benefits
provided by this Section | 25 | | by use of an affidavit, application, visual
inspection, | 26 | | questionnaire, or other reasonable method in order to insure |
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| 1 | | that
the tax savings resulting from the exemption are credited | 2 | | by the management
firm to the apportioned tax liability of | 3 | | each qualifying resident. The Chief
County Assessment Officer | 4 | | may request reasonable proof that the management firm
has so | 5 | | credited that exemption.
| 6 | | Except as provided in this Section, all information | 7 | | received by the chief
county assessment officer or the | 8 | | Department from applications filed under this
Section, or from | 9 | | any investigation conducted under the provisions of this
| 10 | | Section, shall be confidential, except for official purposes | 11 | | or
pursuant to official procedures for collection of any State | 12 | | or local tax or
enforcement of any civil or criminal penalty or | 13 | | sanction imposed by this Act or
by any statute or ordinance | 14 | | imposing a State or local tax. Any person who
divulges any such | 15 | | information in any manner, except in accordance with a proper
| 16 | | judicial order, is guilty of a Class A misdemeanor.
| 17 | | Nothing contained in this Section shall prevent the | 18 | | Director or chief county
assessment officer from publishing or | 19 | | making available reasonable statistics
concerning the | 20 | | operation of the exemption contained in this Section in which
| 21 | | the contents of claims are grouped into aggregates in such a | 22 | | way that
information contained in any individual claim shall | 23 | | not be disclosed. | 24 | | Notwithstanding any other provision of law, for taxable | 25 | | year 2017 and thereafter, in counties of 3,000,000 or more | 26 | | inhabitants, the amount of the exemption shall be the greater |
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| 1 | | of (i) the amount of the exemption otherwise calculated under | 2 | | this Section or (ii) $2,000.
| 3 | | (c-5) Notwithstanding any other provision of law, each | 4 | | chief county assessment officer may approve this exemption for | 5 | | the 2020 taxable year, without application, for any property | 6 | | that was approved for this exemption for the 2019 taxable | 7 | | year, provided that: | 8 | | (1) the county board has declared a local disaster as | 9 | | provided in the Illinois Emergency Management Agency Act | 10 | | related to the COVID-19 public health emergency; | 11 | | (2) the owner of record of the property as of January | 12 | | 1, 2020 is the same as the owner of record of the property | 13 | | as of January 1, 2019; | 14 | | (3) the exemption for the 2019 taxable year has not | 15 | | been determined to be an erroneous exemption as defined by | 16 | | this Code; and | 17 | | (4) the applicant for the 2019 taxable year has not | 18 | | asked for the exemption to be removed for the 2019 or 2020 | 19 | | taxable years. | 20 | | Nothing in this subsection shall preclude or impair the | 21 | | authority of a chief county assessment officer to conduct | 22 | | audits of any taxpayer claiming an exemption under this | 23 | | Section to verify that the taxpayer is eligible to receive the | 24 | | exemption as provided elsewhere in this Section. | 25 | | (c-10) Notwithstanding any other provision of law, each | 26 | | chief county assessment officer may approve this exemption for |
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| 1 | | the 2021 taxable year, without application, for any property | 2 | | that was approved for this exemption for the 2020 taxable | 3 | | year, if: | 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, 2021 is the same as the owner of record of the property | 9 | | as of January 1, 2020; | 10 | | (3) the exemption for the 2020 taxable year has not | 11 | | been determined to be an erroneous exemption as defined by | 12 | | this Code; and | 13 | | (4) the taxpayer for the 2020 taxable year has not | 14 | | asked for the exemption to be removed for the 2020 or 2021 | 15 | | taxable years. | 16 | | Nothing in this subsection shall preclude or impair the | 17 | | authority of a chief county assessment officer to conduct | 18 | | audits of any taxpayer claiming an exemption under this | 19 | | Section to verify that the taxpayer is eligible to receive the | 20 | | exemption as provided elsewhere in this Section. | 21 | | (d) Each Chief County Assessment Officer shall annually | 22 | | publish a notice
of availability of the exemption provided | 23 | | under this Section. The notice
shall be published at least 60 | 24 | | days but no more than 75 days prior to the date
on which the | 25 | | application must be submitted to the Chief County Assessment
| 26 | | Officer of the county in which the property is located. The |
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| 1 | | notice shall
appear in a newspaper of general circulation in | 2 | | the county.
| 3 | | Notwithstanding Sections 6 and 8 of the State Mandates | 4 | | Act, no reimbursement by the State is required for the | 5 | | implementation of any mandate created by this Section.
| 6 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | 7 | | 102-895, eff. 5-23-22.)
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.
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