Full Text of HB3141 102nd General Assembly
HB3141 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB3141 Introduced 2/19/2021, by Rep. Suzanne Ness SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, for taxable years 2022 and thereafter, the maximum reduction for the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties). Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | 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 15-170 as follows: | 6 | | (35 ILCS 200/15-170) | 7 | | Sec. 15-170. Senior citizens homestead exemption. | 8 | | (a) An annual homestead
exemption limited, except as | 9 | | described here with relation to cooperatives or
life care | 10 | | facilities, to a
maximum reduction set forth below from the | 11 | | property's value, as equalized or
assessed by the Department, | 12 | | is granted for property that is occupied as a
residence by a | 13 | | person 65 years of age or older who is liable for paying real
| 14 | | estate taxes on the property and is an owner of record of the | 15 | | property or has a
legal or equitable interest therein as | 16 | | evidenced by a written instrument,
except for a leasehold | 17 | | interest, other than a leasehold interest of land on
which a | 18 | | single family residence is located, which is occupied as a | 19 | | residence by
a person 65 years or older who has an ownership | 20 | | interest therein, legal,
equitable or as a lessee, and on | 21 | | which he or she is liable for the payment
of property taxes. | 22 | | Before taxable year 2004, the maximum reduction shall be | 23 | | $2,500 in counties with
3,000,000 or more inhabitants and |
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| 1 | | $2,000 in all other counties. For taxable years 2004 through | 2 | | 2005, the maximum reduction shall be $3,000 in all counties. | 3 | | For taxable years 2006 and 2007, the maximum reduction shall | 4 | | be $3,500. For taxable years 2008 through 2011, the maximum | 5 | | reduction is $4,000 in all counties.
For taxable year 2012, | 6 | | the maximum reduction is $5,000 in counties with
3,000,000 or | 7 | | more inhabitants and $4,000 in all other counties. For taxable | 8 | | years 2013 through 2016, the maximum reduction is $5,000 in | 9 | | all counties. For taxable years 2017 through 2021 and | 10 | | thereafter , the maximum reduction is $8,000 in counties with | 11 | | 3,000,000 or more inhabitants and $5,000 in all other | 12 | | counties. For taxable years 2022 and thereafter, the maximum | 13 | | reduction is $8,000 in all counties. | 14 | | (b) For land
improved with an apartment building owned and | 15 | | operated as a cooperative, the maximum reduction from the | 16 | | value of the property, as
equalized
by the Department, shall | 17 | | be multiplied by the number of apartments or units
occupied by | 18 | | a person 65 years of age or older who is liable, by contract | 19 | | with
the owner or owners of record, for paying property taxes | 20 | | on the property and
is an owner of record of a legal or | 21 | | equitable interest in the cooperative
apartment building, | 22 | | other than a leasehold interest. For land improved with
a life | 23 | | care facility, the maximum reduction from the value of the | 24 | | property, as
equalized by the Department, shall be multiplied | 25 | | by the number of apartments or
units occupied by persons 65 | 26 | | years of age or older, irrespective of any legal,
equitable, |
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| 1 | | or leasehold interest in the facility, who are liable, under a
| 2 | | contract with the owner or owners of record of the facility, | 3 | | for paying
property taxes on the property. In a
cooperative or | 4 | | a life care facility where a
homestead exemption has been | 5 | | granted, the cooperative association or the
management firm of | 6 | | the cooperative or facility shall credit the savings
resulting | 7 | | from that exemption only to
the apportioned tax liability of | 8 | | the owner or resident who qualified for
the exemption.
Any | 9 | | person who willfully refuses to so credit the savings shall be | 10 | | guilty of a
Class B misdemeanor. Under this Section and | 11 | | Sections 15-175, 15-176, and 15-177, "life care
facility" | 12 | | means a facility, as defined in Section 2 of the Life Care | 13 | | Facilities
Act, with which the applicant for the homestead | 14 | | exemption has a life care
contract as defined in that Act. | 15 | | (c) When a homestead exemption has been granted under this | 16 | | Section and the person
qualifying subsequently becomes a | 17 | | resident of a facility licensed under the Assisted Living and | 18 | | Shared Housing Act, the Nursing Home Care Act, the Specialized | 19 | | Mental Health Rehabilitation Act of 2013, the ID/DD Community | 20 | | Care Act, or the MC/DD Act, the exemption shall continue so | 21 | | long as the residence
continues to be occupied by the | 22 | | qualifying person's spouse if the spouse is 65
years of age or | 23 | | older, or if the residence remains unoccupied but is still
| 24 | | owned by the person qualified for the homestead exemption. | 25 | | (d) A person who will be 65 years of age
during the current | 26 | | assessment year
shall
be eligible to apply for the homestead |
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| 1 | | exemption during that assessment
year.
Application shall be | 2 | | made during the application period in effect for the
county of | 3 | | his residence. | 4 | | (e) Beginning with assessment year 2003, for taxes payable | 5 | | in 2004,
property
that is first occupied as a residence after | 6 | | January 1 of any assessment year by
a person who is eligible | 7 | | for the senior citizens homestead exemption under this
Section | 8 | | must be granted a pro-rata exemption for the assessment year. | 9 | | The
amount of the pro-rata exemption is the exemption
allowed | 10 | | in the county under this Section divided by 365 and multiplied | 11 | | by the
number of days during the assessment year the property | 12 | | is occupied as a
residence by a
person eligible for the | 13 | | exemption under this Section. The chief county
assessment | 14 | | officer must adopt reasonable procedures to establish | 15 | | eligibility
for this pro-rata exemption. | 16 | | (f) The assessor or chief county assessment officer may | 17 | | determine the eligibility
of a life care facility to receive | 18 | | the benefits provided by this Section, by
affidavit, | 19 | | application, visual inspection, questionnaire or other | 20 | | reasonable
methods in order to insure that the tax savings | 21 | | resulting from the exemption
are credited by the management | 22 | | firm to the apportioned tax liability of each
qualifying | 23 | | resident. The assessor may request reasonable proof that the
| 24 | | management firm has so credited the exemption. | 25 | | (g) The chief county assessment officer of each county | 26 | | with less than 3,000,000
inhabitants shall provide to each |
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| 1 | | person allowed a homestead exemption under
this Section a form | 2 | | to designate any other person to receive a
duplicate of any | 3 | | notice of delinquency in the payment of taxes assessed and
| 4 | | levied under this Code on the property of the person receiving | 5 | | the exemption.
The duplicate notice shall be in addition to | 6 | | the notice required to be
provided to the person receiving the | 7 | | exemption, and shall be given in the
manner required by this | 8 | | Code. The person filing the request for the duplicate
notice | 9 | | shall pay a fee of $5 to cover administrative costs to the | 10 | | supervisor of
assessments, who shall then file the executed | 11 | | designation with the county
collector. Notwithstanding any | 12 | | other provision of this Code to the contrary,
the filing of | 13 | | such an executed designation requires the county collector to
| 14 | | provide duplicate notices as indicated by the designation. A | 15 | | designation may
be rescinded by the person who executed such | 16 | | designation at any time, in the
manner and form required by the | 17 | | chief county assessment officer. | 18 | | (h) The assessor or chief county assessment officer may | 19 | | determine the
eligibility of residential property to receive | 20 | | the homestead exemption provided
by this Section by | 21 | | application, visual inspection, questionnaire or other
| 22 | | reasonable methods. The determination shall be made in | 23 | | accordance with
guidelines established by the Department. | 24 | | (i) In counties with 3,000,000 or more inhabitants, for | 25 | | taxable years 2010 through 2018, and beginning again in | 26 | | taxable year 2024, each taxpayer who has been granted an |
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| 1 | | exemption under this Section must reapply on an annual basis. | 2 | | If a reapplication is required, then the chief county | 3 | | assessment officer shall mail the application to the taxpayer | 4 | | at least 60 days prior to the last day of the application | 5 | | period for the county. | 6 | | For taxable years 2019 through 2023, in counties with | 7 | | 3,000,000 or more inhabitants, a taxpayer who has been granted | 8 | | an exemption under this Section need not reapply. However, if | 9 | | the property ceases to be qualified for the exemption under | 10 | | this Section in any year for which a reapplication is not | 11 | | required under this Section, then the owner of record of the | 12 | | property shall notify the chief county assessment officer that | 13 | | the property is no longer qualified. In addition, for taxable | 14 | | years 2019 through 2023, the chief county assessment officer | 15 | | of a county with 3,000,000 or more inhabitants shall enter | 16 | | into an intergovernmental agreement with the county clerk of | 17 | | that county and the Department of Public Health, as well as any | 18 | | other appropriate governmental agency, to obtain information | 19 | | that documents the death of a taxpayer who has been granted an | 20 | | exemption under this Section. Notwithstanding any other | 21 | | provision of law, the county clerk and the Department of | 22 | | Public Health shall provide that information to the chief | 23 | | county assessment officer. The Department of Public Health | 24 | | shall supply this information no less frequently than every | 25 | | calendar quarter. Information concerning the death of a | 26 | | taxpayer may be shared with the county treasurer. The chief |
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| 1 | | county assessment officer shall also enter into a data | 2 | | exchange agreement with the Social Security Administration or | 3 | | its agent to obtain access to the information regarding deaths | 4 | | in possession of the Social Security Administration. The chief | 5 | | county assessment officer shall, subject to the notice | 6 | | requirements under subsection (m) of Section 9-275, terminate | 7 | | the exemption under this Section if the information obtained | 8 | | indicates that the property is no longer qualified for the | 9 | | exemption. In counties with 3,000,000 or more inhabitants, the | 10 | | assessor and the county recorder of deeds shall establish | 11 | | policies and practices for the regular exchange of information | 12 | | for the purpose of alerting the assessor whenever the transfer | 13 | | of ownership of any property receiving an exemption under this | 14 | | Section has occurred. When such a transfer occurs, the | 15 | | assessor shall mail a notice to the new owner of the property | 16 | | (i) informing the new owner that the exemption will remain in | 17 | | place through the year of the transfer, after which it will be | 18 | | canceled, and (ii) providing information pertaining to the | 19 | | rules for reapplying for the exemption if the owner qualifies. | 20 | | In counties with 3,000,000 or more inhabitants, the chief | 21 | | county assessment official shall conduct audits of all | 22 | | exemptions granted under this Section no later than December | 23 | | 31, 2022 and no later than December 31, 2024. The audit shall | 24 | | be designed to ascertain whether any senior homestead | 25 | | exemptions have been granted erroneously. If it is determined | 26 | | that a senior homestead exemption has been erroneously applied |
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| 1 | | to a property, the chief county assessment officer shall make | 2 | | use of the appropriate provisions of Section 9-275 in relation | 3 | | to the property that received the erroneous homestead | 4 | | exemption. | 5 | | (j) In counties with less than 3,000,000 inhabitants, the | 6 | | county board may by
resolution provide that if a person has | 7 | | been granted a homestead exemption
under this Section, the | 8 | | person qualifying need not reapply for the exemption. | 9 | | In counties with less than 3,000,000 inhabitants, if the | 10 | | assessor or chief
county assessment officer requires annual | 11 | | application for verification of
eligibility for an exemption | 12 | | once granted under this Section, the application
shall be | 13 | | mailed to the taxpayer. | 14 | | (l) The assessor or chief county assessment officer shall | 15 | | notify each person
who qualifies for an exemption under this | 16 | | Section that the person may also
qualify for deferral of real | 17 | | estate taxes under the Senior Citizens Real Estate
Tax | 18 | | Deferral Act. The notice shall set forth the qualifications | 19 | | needed for
deferral of real estate taxes, the address and | 20 | | telephone number of
county collector, and a
statement that | 21 | | applications for deferral of real estate taxes may be obtained
| 22 | | from the county collector. | 23 | | (m) 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. 100-401, eff. 8-25-17; 101-453, eff. 8-23-19; |
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| 1 | | 101-622, eff. 1-14-20.)
| 2 | | Section 99. Effective date. This Act takes effect upon | 3 | | becoming law.
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