Full Text of HB6074 96th General Assembly
HB6074 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB6074
Introduced 2/11/2010, by Rep. Rosemary Mulligan SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Creates a surviving spouse homestead exemption for property that is owned and occupied by a person who (i) is a surviving spouse who has not remarried during the taxable year, (ii) has a household income of less than $60,000, and (iii) is liable for paying real
estate taxes on the property. Provides that the maximum amount of the reduction is $2,000 for the surviving spouse and an additional $1,000 for each dependent child of the surviving spouse. Effective immediately.
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CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY |
FISCAL NOTE ACT MAY APPLY |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB6074 |
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LRB096 15991 HLH 31236 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:
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| Section 5. The Property Tax Code is amended by adding | 5 |
| Section 15-178 as follows: | 6 |
| (35 ILCS 200/15-178 new) | 7 |
| Sec. 15-178. Surviving spouse homestead exemption. | 8 |
| Beginning in taxable year 2010, an annual homestead
exemption | 9 |
| limited, except as otherwise provided in this Section for land
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| improved with an apartment building or a life care facility, to | 11 |
| a
maximum reduction set forth in this Section from the | 12 |
| property's value, as equalized or
assessed by the Department, | 13 |
| is granted for property that is occupied as a
residence by a | 14 |
| person who (i) is a surviving spouse who has not remarried | 15 |
| during the taxable year, (ii) has a household income, as | 16 |
| defined in the Senior Citizens and Disabled Persons Property | 17 |
| Tax Relief and Pharmaceutical Assistance Act, of less than | 18 |
| $60,000, and (iii) is liable for paying real
estate taxes on | 19 |
| the property. The maximum reduction shall be $2,000 for the | 20 |
| surviving spouse and an additional $1,000 for each dependent | 21 |
| child of the surviving spouse who occupies the property as a | 22 |
| primary residence. | 23 |
| For land
improved with an apartment building or a life care |
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HB6074 |
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LRB096 15991 HLH 31236 b |
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| facility owned and operated as a cooperative, the maximum | 2 |
| reduction from the value of the property, as
equalized
by the | 3 |
| Department, shall be multiplied by the number of apartments or | 4 |
| units
occupied by a person who qualifies for an exemption under | 5 |
| this Section and who is liable, by contract with
the owner or | 6 |
| owners of record, for paying property taxes on the property. In | 7 |
| the case of an apartment building or a life care facility where | 8 |
| a homestead exemption under this Section has been granted, the | 9 |
| cooperative association or the
management firm of the | 10 |
| cooperative or facility shall credit the savings
resulting from | 11 |
| that exemption only to
the apportioned tax liability of the | 12 |
| owner or resident who qualified for
the exemption.
Any person | 13 |
| who willfully refuses to so credit the savings shall be guilty | 14 |
| of a
Class B misdemeanor. Under this Section, "life care
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| facility" means a facility, as defined in Section 2 of the Life | 16 |
| Care Facilities
Act, with which the applicant for the homestead | 17 |
| exemption has a life care
contract as defined in that Act. | 18 |
| If an exemption is granted under this Section and the | 19 |
| person
qualifying subsequently becomes a resident of a facility | 20 |
| licensed under the
Assisted Living and Shared Housing Act or | 21 |
| the Nursing Home Care Act, the exemption shall continue if the | 22 |
| residence remains unoccupied but is still
owned by the person | 23 |
| qualified for the homestead exemption. | 24 |
| Application must be made during the application period in | 25 |
| effect for the county in which the property is located. The | 26 |
| assessor or chief county assessment officer may determine the
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HB6074 |
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LRB096 15991 HLH 31236 b |
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| eligibility of residential property to receive the homestead | 2 |
| exemption provided
by this Section by application, visual | 3 |
| inspection, questionnaire, or other
reasonable methods. The | 4 |
| determination shall be made in accordance with
guidelines | 5 |
| established by the Department. | 6 |
| The exemption under this Section is in addition to any | 7 |
| other homestead exemption provided in this Article 15.
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| Section 99. Effective date. This Act takes effect upon | 9 |
| becoming law.
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