Full Text of HB4914 96th General Assembly
HB4914 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB4914
Introduced 1/15/2010, by Rep. Kay Hatcher SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Increases the maximum reduction under the Senior Citizens Homestead Exemption from $4,000 to $7,000 for taxable year 2010 and indexes the reduction to the Consumer Price Index. Effective immediately.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB4914 |
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LRB096 15663 HLH 30899 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
| 4 |
| Section 5. The Property Tax Code is amended by changing | 5 |
| Section 15-170 as follows:
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| (35 ILCS 200/15-170)
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| (Text of Section before amendment by P.A. 96-339 ) | 8 |
| Sec. 15-170. Senior Citizens Homestead Exemption. An | 9 |
| annual homestead
exemption limited, except as described here | 10 |
| with relation to cooperatives or
life care facilities, to a
| 11 |
| maximum reduction set forth below from the property's value, as | 12 |
| equalized or
assessed by the Department, is granted for | 13 |
| property that is occupied as a
residence by a person 65 years | 14 |
| of age or older who is liable for paying real
estate taxes on | 15 |
| the property and is an owner of record of the property or has a
| 16 |
| legal or equitable interest therein as evidenced by a written | 17 |
| instrument,
except for a leasehold interest, other than a | 18 |
| leasehold interest of land on
which a single family residence | 19 |
| is located, which is occupied as a residence by
a person 65 | 20 |
| years or older who has an ownership interest therein, legal,
| 21 |
| equitable or as a lessee, and on which he or she is liable for | 22 |
| the payment
of property taxes. Before taxable year 2004, the | 23 |
| maximum reduction shall be $2,500 in counties with
3,000,000 or |
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HB4914 |
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LRB096 15663 HLH 30899 b |
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| 1 |
| more inhabitants and $2,000 in all other counties. For taxable | 2 |
| years 2004 through 2005, the maximum reduction shall be $3,000 | 3 |
| in all counties. For taxable years 2006 and 2007, the maximum | 4 |
| reduction shall be $3,500 in all counties. For and, for taxable | 5 |
| years 2008 and 2009 thereafter , the maximum reduction is $4,000 | 6 |
| in all counties.
For taxable year 2010, the maximum reduction | 7 |
| is $7,000 in all counties. For taxable years 2011 and | 8 |
| thereafter, the maximum reduction is the maximum reduction for | 9 |
| the prior taxable year increased by the annual rate of | 10 |
| increase, for the previous
calendar year, of the Consumer Price | 11 |
| Index for All Urban
Consumers for all items, published by the | 12 |
| United States
Bureau of Labor Statistics. | 13 |
| For land
improved with an apartment building owned and | 14 |
| operated as a cooperative, the maximum reduction from the value | 15 |
| of the property, as
equalized
by the Department, shall be | 16 |
| multiplied by the number of apartments or units
occupied by a | 17 |
| person 65 years of age or older who is liable, by contract with
| 18 |
| the owner or owners of record, for paying property taxes on the | 19 |
| property and
is an owner of record of a legal or equitable | 20 |
| interest in the cooperative
apartment building, other than a | 21 |
| leasehold interest. For land improved with
a life care | 22 |
| facility, the maximum reduction from the value of the property, | 23 |
| as
equalized by the Department, shall be multiplied by the | 24 |
| number of apartments or
units occupied by persons 65 years of | 25 |
| age or older, irrespective of any legal,
equitable, or | 26 |
| leasehold interest in the facility, who are liable, under a
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HB4914 |
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LRB096 15663 HLH 30899 b |
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| 1 |
| contract with the owner or owners of record of the facility, | 2 |
| for paying
property taxes on the property. In a
cooperative or | 3 |
| a life care facility where a
homestead exemption has been | 4 |
| granted, the cooperative association or the
management firm of | 5 |
| the cooperative or facility shall credit the savings
resulting | 6 |
| from that exemption only to
the apportioned tax liability of | 7 |
| the owner or resident who qualified for
the exemption.
Any | 8 |
| person who willfully refuses to so credit the savings shall be | 9 |
| guilty of a
Class B misdemeanor. Under this Section and | 10 |
| Sections 15-175, 15-176, and 15-177, "life care
facility" means | 11 |
| a facility, as defined in Section 2 of the Life Care Facilities
| 12 |
| Act, with which the applicant for the homestead exemption has a | 13 |
| life care
contract as defined in that Act.
| 14 |
| When a homestead exemption has been granted under this | 15 |
| Section and the person
qualifying subsequently becomes a | 16 |
| resident of a facility licensed under the
Assisted Living and | 17 |
| Shared Housing Act or the Nursing Home Care Act, the exemption | 18 |
| shall continue so long as the residence
continues to be | 19 |
| occupied by the qualifying person's spouse if the spouse is 65
| 20 |
| years of age or older, or if the residence remains unoccupied | 21 |
| but is still
owned by the person qualified for the homestead | 22 |
| exemption.
| 23 |
| A person who will be 65 years of age
during the current | 24 |
| assessment year
shall
be eligible to apply for the homestead | 25 |
| exemption during that assessment
year.
Application shall be | 26 |
| made during the application period in effect for the
county of |
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HB4914 |
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LRB096 15663 HLH 30899 b |
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| his residence.
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| Beginning with assessment year 2003, for taxes payable in | 3 |
| 2004,
property
that is first occupied as a residence after | 4 |
| January 1 of any assessment year by
a person who is eligible | 5 |
| for the senior citizens homestead exemption under this
Section | 6 |
| must be granted a pro-rata exemption for the assessment year. | 7 |
| The
amount of the pro-rata exemption is the exemption
allowed | 8 |
| in the county under this Section divided by 365 and multiplied | 9 |
| by the
number of days during the assessment year the property | 10 |
| is occupied as a
residence by a
person eligible for the | 11 |
| exemption under this Section. The chief county
assessment | 12 |
| officer must adopt reasonable procedures to establish | 13 |
| eligibility
for this pro-rata exemption.
| 14 |
| The assessor or chief county assessment officer may | 15 |
| determine the eligibility
of a life care facility to receive | 16 |
| the benefits provided by this Section, by
affidavit, | 17 |
| application, visual inspection, questionnaire or other | 18 |
| reasonable
methods in order to insure that the tax savings | 19 |
| resulting from the exemption
are credited by the management | 20 |
| firm to the apportioned tax liability of each
qualifying | 21 |
| resident. The assessor may request reasonable proof that the
| 22 |
| management firm has so credited the exemption.
| 23 |
| The chief county assessment officer of each county with | 24 |
| less than 3,000,000
inhabitants shall provide to each person | 25 |
| allowed a homestead exemption under
this Section a form to | 26 |
| designate any other person to receive a
duplicate of any notice |
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HB4914 |
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LRB096 15663 HLH 30899 b |
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| of delinquency in the payment of taxes assessed and
levied | 2 |
| under this Code on the property of the person receiving the | 3 |
| exemption.
The duplicate notice shall be in addition to the | 4 |
| notice required to be
provided to the person receiving the | 5 |
| exemption, and shall be given in the
manner required by this | 6 |
| Code. The person filing the request for the duplicate
notice | 7 |
| shall pay a fee of $5 to cover administrative costs to the | 8 |
| supervisor of
assessments, who shall then file the executed | 9 |
| designation with the county
collector. Notwithstanding any | 10 |
| other provision of this Code to the contrary,
the filing of | 11 |
| such an executed designation requires the county collector to
| 12 |
| provide duplicate notices as indicated by the designation. A | 13 |
| designation may
be rescinded by the person who executed such | 14 |
| designation at any time, in the
manner and form required by the | 15 |
| chief county assessment officer.
| 16 |
| The assessor or chief county assessment officer may | 17 |
| determine the
eligibility of residential property to receive | 18 |
| the homestead exemption provided
by this Section by | 19 |
| application, visual inspection, questionnaire or other
| 20 |
| reasonable methods. The determination shall be made in | 21 |
| accordance with
guidelines established by the Department.
| 22 |
| In counties with less than 3,000,000 inhabitants, the | 23 |
| county board may by
resolution provide that if a person has | 24 |
| been granted a homestead exemption
under this Section, the | 25 |
| person qualifying need not reapply for the exemption.
| 26 |
| In counties with less than 3,000,000 inhabitants, if the |
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HB4914 |
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LRB096 15663 HLH 30899 b |
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| 1 |
| assessor or chief
county assessment officer requires annual | 2 |
| application for verification of
eligibility for an exemption | 3 |
| once granted under this Section, the application
shall be | 4 |
| mailed to the taxpayer.
| 5 |
| The assessor or chief county assessment officer shall | 6 |
| notify each person
who qualifies for an exemption under this | 7 |
| Section that the person may also
qualify for deferral of real | 8 |
| estate taxes under the Senior Citizens Real Estate
Tax Deferral | 9 |
| Act. The notice shall set forth the qualifications needed for
| 10 |
| deferral of real estate taxes, the address and telephone number | 11 |
| of
county collector, and a
statement that applications for | 12 |
| deferral of real estate taxes may be obtained
from the county | 13 |
| collector.
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| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 15 |
| no
reimbursement by the State is required for the | 16 |
| implementation of any mandate
created by this Section.
| 17 |
| (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | 18 |
| 96-355, eff. 1-1-10.)
| 19 |
| (Text of Section after amendment by P.A. 96-339 ) | 20 |
| Sec. 15-170. Senior Citizens Homestead Exemption. An | 21 |
| annual homestead
exemption limited, except as described here | 22 |
| with relation to cooperatives or
life care facilities, to a
| 23 |
| maximum reduction set forth below from the property's value, as | 24 |
| equalized or
assessed by the Department, is granted for | 25 |
| property that is occupied as a
residence by a person 65 years |
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HB4914 |
- 7 - |
LRB096 15663 HLH 30899 b |
|
| 1 |
| of age or older who is liable for paying real
estate taxes on | 2 |
| the property and is an owner of record of the property or has a
| 3 |
| legal or equitable interest therein as evidenced by a written | 4 |
| instrument,
except for a leasehold interest, other than a | 5 |
| leasehold interest of land on
which a single family residence | 6 |
| is located, which is occupied as a residence by
a person 65 | 7 |
| years or older who has an ownership interest therein, legal,
| 8 |
| equitable or as a lessee, and on which he or she is liable for | 9 |
| the payment
of property taxes. Before taxable year 2004, the | 10 |
| maximum reduction shall be $2,500 in counties with
3,000,000 or | 11 |
| more inhabitants and $2,000 in all other counties. For taxable | 12 |
| years 2004 through 2005, the maximum reduction shall be $3,000 | 13 |
| in all counties. For taxable years 2006 and 2007, the maximum | 14 |
| reduction shall be $3,500 in all counties. For and, for taxable | 15 |
| years 2008 and 2009 thereafter , the maximum reduction is $4,000 | 16 |
| in all counties.
For taxable year 2010, the maximum reduction | 17 |
| is $7,000 in all counties. For taxable years 2011 and | 18 |
| thereafter, the maximum reduction is the maximum reduction for | 19 |
| the prior taxable year increased by the annual rate of | 20 |
| increase, for the previous
calendar year, of the Consumer Price | 21 |
| Index for All Urban
Consumers for all items, published by the | 22 |
| United States
Bureau of Labor Statistics. | 23 |
| For land
improved with an apartment building owned and | 24 |
| operated as a cooperative, the maximum reduction from the value | 25 |
| of the property, as
equalized
by the Department, shall be | 26 |
| multiplied by the number of apartments or units
occupied by a |
|
|
|
HB4914 |
- 8 - |
LRB096 15663 HLH 30899 b |
|
| 1 |
| person 65 years of age or older who is liable, by contract with
| 2 |
| the owner or owners of record, for paying property taxes on the | 3 |
| property and
is an owner of record of a legal or equitable | 4 |
| interest in the cooperative
apartment building, other than a | 5 |
| leasehold interest. For land improved with
a life care | 6 |
| facility, the maximum reduction from the value of the property, | 7 |
| as
equalized by the Department, shall be multiplied by the | 8 |
| number of apartments or
units occupied by persons 65 years of | 9 |
| age or older, irrespective of any legal,
equitable, or | 10 |
| leasehold interest in the facility, who are liable, under a
| 11 |
| contract with the owner or owners of record of the facility, | 12 |
| for paying
property taxes on the property. In a
cooperative or | 13 |
| a life care facility where a
homestead exemption has been | 14 |
| granted, the cooperative association or the
management firm of | 15 |
| the cooperative or facility shall credit the savings
resulting | 16 |
| from that exemption only to
the apportioned tax liability of | 17 |
| the owner or resident who qualified for
the exemption.
Any | 18 |
| person who willfully refuses to so credit the savings shall be | 19 |
| guilty of a
Class B misdemeanor. Under this Section and | 20 |
| Sections 15-175, 15-176, and 15-177, "life care
facility" means | 21 |
| a facility, as defined in Section 2 of the Life Care Facilities
| 22 |
| Act, with which the applicant for the homestead exemption has a | 23 |
| life care
contract as defined in that Act.
| 24 |
| When a homestead exemption has been granted under this | 25 |
| Section and the person
qualifying subsequently becomes a | 26 |
| resident of a facility licensed under the Assisted Living and |
|
|
|
HB4914 |
- 9 - |
LRB096 15663 HLH 30899 b |
|
| 1 |
| Shared Housing Act ,
or the Nursing Home Care Act , or the MR/DD | 2 |
| Community Care Act, the exemption shall continue so long as the | 3 |
| residence
continues to be occupied by the qualifying person's | 4 |
| spouse if the spouse is 65
years of age or older, or if the | 5 |
| residence remains unoccupied but is still
owned by the person | 6 |
| qualified for the homestead exemption.
| 7 |
| A person who will be 65 years of age
during the current | 8 |
| assessment year
shall
be eligible to apply for the homestead | 9 |
| exemption during that assessment
year.
Application shall be | 10 |
| made during the application period in effect for the
county of | 11 |
| his residence.
| 12 |
| Beginning with assessment year 2003, for taxes payable in | 13 |
| 2004,
property
that is first occupied as a residence after | 14 |
| January 1 of any assessment year by
a person who is eligible | 15 |
| for the senior citizens homestead exemption under this
Section | 16 |
| must be granted a pro-rata exemption for the assessment year. | 17 |
| The
amount of the pro-rata exemption is the exemption
allowed | 18 |
| in the county under this Section divided by 365 and multiplied | 19 |
| by the
number of days during the assessment year the property | 20 |
| is occupied as a
residence by a
person eligible for the | 21 |
| exemption under this Section. The chief county
assessment | 22 |
| officer must adopt reasonable procedures to establish | 23 |
| eligibility
for this pro-rata exemption.
| 24 |
| The assessor or chief county assessment officer may | 25 |
| determine the eligibility
of a life care facility to receive | 26 |
| the benefits provided by this Section, by
affidavit, |
|
|
|
HB4914 |
- 10 - |
LRB096 15663 HLH 30899 b |
|
| 1 |
| application, visual inspection, questionnaire or other | 2 |
| reasonable
methods in order to insure that the tax savings | 3 |
| resulting from the exemption
are credited by the management | 4 |
| firm to the apportioned tax liability of each
qualifying | 5 |
| resident. The assessor may request reasonable proof that the
| 6 |
| management firm has so credited the exemption.
| 7 |
| The chief county assessment officer of each county with | 8 |
| less than 3,000,000
inhabitants shall provide to each person | 9 |
| allowed a homestead exemption under
this Section a form to | 10 |
| designate any other person to receive a
duplicate of any notice | 11 |
| of delinquency in the payment of taxes assessed and
levied | 12 |
| under this Code on the property of the person receiving the | 13 |
| exemption.
The duplicate notice shall be in addition to the | 14 |
| notice required to be
provided to the person receiving the | 15 |
| exemption, and shall be given in the
manner required by this | 16 |
| Code. The person filing the request for the duplicate
notice | 17 |
| shall pay a fee of $5 to cover administrative costs to the | 18 |
| supervisor of
assessments, who shall then file the executed | 19 |
| designation with the county
collector. Notwithstanding any | 20 |
| other provision of this Code to the contrary,
the filing of | 21 |
| such an executed designation requires the county collector to
| 22 |
| provide duplicate notices as indicated by the designation. A | 23 |
| designation may
be rescinded by the person who executed such | 24 |
| designation at any time, in the
manner and form required by the | 25 |
| chief county assessment officer.
| 26 |
| The assessor or chief county assessment officer may |
|
|
|
HB4914 |
- 11 - |
LRB096 15663 HLH 30899 b |
|
| 1 |
| determine the
eligibility of residential property to receive | 2 |
| the homestead exemption provided
by this Section by | 3 |
| application, visual inspection, questionnaire or other
| 4 |
| reasonable methods. The determination shall be made in | 5 |
| accordance with
guidelines established by the Department.
| 6 |
| In counties with less than 3,000,000 inhabitants, the | 7 |
| county board may by
resolution provide that if a person has | 8 |
| been granted a homestead exemption
under this Section, the | 9 |
| person qualifying need not reapply for the exemption.
| 10 |
| In counties with less than 3,000,000 inhabitants, if the | 11 |
| assessor or chief
county assessment officer requires annual | 12 |
| application for verification of
eligibility for an exemption | 13 |
| once granted under this Section, the application
shall be | 14 |
| mailed to the taxpayer.
| 15 |
| The assessor or chief county assessment officer shall | 16 |
| notify each person
who qualifies for an exemption under this | 17 |
| Section that the person may also
qualify for deferral of real | 18 |
| estate taxes under the Senior Citizens Real Estate
Tax Deferral | 19 |
| Act. The notice shall set forth the qualifications needed for
| 20 |
| deferral of real estate taxes, the address and telephone number | 21 |
| of
county collector, and a
statement that applications for | 22 |
| deferral of real estate taxes may be obtained
from the county | 23 |
| collector.
| 24 |
| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 25 |
| no
reimbursement by the State is required for the | 26 |
| implementation of any mandate
created by this Section.
|
|
|
|
HB4914 |
- 12 - |
LRB096 15663 HLH 30899 b |
|
| 1 |
| (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | 2 |
| 96-339, eff. 7-1-10; 96-355, eff. 1-1-10; revised 9-25-09.) | 3 |
| Section 95. No acceleration or delay. Where this Act makes | 4 |
| changes in a statute that is represented in this Act by text | 5 |
| that is not yet or no longer in effect (for example, a Section | 6 |
| represented by multiple versions), the use of that text does | 7 |
| not accelerate or delay the taking effect of (i) the changes | 8 |
| made by this Act or (ii) provisions derived from any other | 9 |
| Public Act.
| 10 |
| Section 99. Effective date. This Act takes effect upon | 11 |
| becoming law.
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