Full Text of HB2344 103rd General Assembly
HB2344ham001 103RD GENERAL ASSEMBLY | Rep. Paul Jacobs Filed: 2/24/2023
| | 10300HB2344ham001 | | LRB103 30025 HLH 57968 a |
|
| 1 | | AMENDMENT TO HOUSE BILL 2344
| 2 | | AMENDMENT NO. ______. Amend House Bill 2344 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Section 15-168 as follows: | 6 | | (35 ILCS 200/15-168) | 7 | | Sec. 15-168. Homestead exemption for persons with | 8 | | disabilities. | 9 | | (a) Beginning with taxable year 2007, an
annual homestead | 10 | | exemption is granted to persons with disabilities in
the | 11 | | amount of $2,000, except as provided in subsections subsection | 12 | | (c) and (c-5) , to
be deducted from the property's value as | 13 | | equalized or assessed
by the Department of Revenue. The person | 14 | | with a disability shall receive
the homestead exemption upon | 15 | | meeting the following
requirements: | 16 | | (1) The property must be occupied as the primary |
| | | 10300HB2344ham001 | - 2 - | LRB103 30025 HLH 57968 a |
|
| 1 | | residence by the person with a disability. | 2 | | (2) The person with a disability must be liable for | 3 | | paying the
real estate taxes on the property. | 4 | | (3) The person with a disability must be an owner of | 5 | | record of
the property or have a legal or equitable | 6 | | interest in the
property as evidenced by a written | 7 | | instrument. In the case
of a leasehold interest in | 8 | | property, the lease must be for
a single family residence. | 9 | | A person who has a disability during the taxable year
is | 10 | | eligible to apply for this homestead exemption during that
| 11 | | taxable year. Application must be made during the
application | 12 | | period in effect for the county of residence. If a
homestead | 13 | | exemption has been granted under this Section and the
person | 14 | | awarded the exemption subsequently becomes a resident of
a | 15 | | facility licensed under the Nursing Home Care Act, the | 16 | | Specialized Mental Health Rehabilitation Act of 2013, the | 17 | | ID/DD Community Care Act, or the MC/DD Act, then the
exemption | 18 | | shall continue (i) so long as the residence continues
to be | 19 | | occupied by the qualifying person's spouse or (ii) if the
| 20 | | residence remains unoccupied but is still owned by the person
| 21 | | qualified for the homestead exemption. | 22 | | (b) For the purposes of this Section, "person with a | 23 | | disability"
means a person unable to engage in any substantial | 24 | | gainful activity by reason of a medically determinable | 25 | | physical or mental impairment which can be expected to result | 26 | | in death or has lasted or can be expected to last for a |
| | | 10300HB2344ham001 | - 3 - | LRB103 30025 HLH 57968 a |
|
| 1 | | continuous period of not less than 12 months. Persons with | 2 | | disabilities filing claims under this Act shall submit proof | 3 | | of disability in such form and manner as the Department shall | 4 | | by rule and regulation prescribe. Proof that a claimant is | 5 | | eligible to receive disability benefits under the Federal | 6 | | Social Security Act shall constitute proof of disability for | 7 | | purposes of this Act. Issuance of an Illinois Person with a | 8 | | Disability Identification Card stating that the claimant is | 9 | | under a Class 2 disability, as defined in Section 4A of the | 10 | | Illinois Identification Card Act, shall constitute proof that | 11 | | the person named thereon is a person with a disability for | 12 | | purposes of this Act. A person with a disability not covered | 13 | | under the Federal Social Security Act and not presenting an | 14 | | Illinois Person with a Disability Identification Card stating | 15 | | that the claimant is under a Class 2 disability shall be | 16 | | examined by a physician, optometrist (if the person qualifies | 17 | | because of a visual disability), advanced practice registered | 18 | | nurse, or physician assistant designated by the Department, | 19 | | and his status as a person with a disability determined using | 20 | | the same standards as used by the Social Security | 21 | | Administration. The costs of any required examination shall be | 22 | | borne by the claimant. | 23 | | (c) For land improved with (i) an apartment building owned
| 24 | | and operated as a cooperative or (ii) a life care facility as
| 25 | | defined under Section 2 of the Life Care Facilities Act that is
| 26 | | considered to be a cooperative, the maximum reduction from the
|
| | | 10300HB2344ham001 | - 4 - | LRB103 30025 HLH 57968 a |
|
| 1 | | value of the property, as equalized or assessed by the
| 2 | | Department, shall be multiplied by the number of apartments or
| 3 | | units occupied by a person with a disability. The person with a | 4 | | disability shall
receive the homestead exemption upon meeting | 5 | | the following
requirements: | 6 | | (1) The property must be occupied as the primary | 7 | | residence by the
person with a disability. | 8 | | (2) The person with a disability must be liable by | 9 | | contract with
the owner or owners of record for paying the | 10 | | apportioned
property taxes on the property of the | 11 | | cooperative or life
care facility. In the case of a life | 12 | | care facility, the
person with a disability must be liable | 13 | | for paying the apportioned
property taxes under a life | 14 | | care contract as defined in Section 2 of the Life Care | 15 | | Facilities Act. | 16 | | (3) The person with a disability must be an owner of | 17 | | record of a
legal or equitable interest in the cooperative | 18 | | apartment
building. A leasehold interest does not meet | 19 | | this
requirement.
| 20 | | If a homestead exemption is granted under this subsection, the
| 21 | | cooperative association or management firm shall credit the
| 22 | | savings resulting from the exemption to the apportioned tax
| 23 | | liability of the qualifying person with a disability. The | 24 | | chief county
assessment officer may request reasonable proof | 25 | | that the
association or firm has properly credited the | 26 | | exemption. A
person who willfully refuses to credit an |
| | | 10300HB2344ham001 | - 5 - | LRB103 30025 HLH 57968 a |
|
| 1 | | exemption to the
qualified person with a disability is guilty | 2 | | of a Class B misdemeanor.
| 3 | | (c-5) Beginning with taxable year 2024, if the person with | 4 | | a disability is eligible to receive disability benefits under | 5 | | the federal Social Security Act and has a household income | 6 | | that does not exceed 200% of the federal poverty level, then | 7 | | the property is exempt from taxation under this Code. For the | 8 | | purposes of this subsection, the federal poverty level shall | 9 | | be determined using the most recent poverty guidelines | 10 | | available as of the first day of the taxable year, as those | 11 | | guidelines are reported in the Federal Register by the United | 12 | | States Department of Health and Human Services under the | 13 | | authority of 42 U.S.C. 9902(2). | 14 | | (d) The chief county assessment officer shall determine | 15 | | the
eligibility of property to receive the homestead exemption
| 16 | | according to guidelines established by the Department. After a
| 17 | | person has received an exemption under this Section, an annual
| 18 | | verification of eligibility for the exemption shall be mailed
| 19 | | to the taxpayer. | 20 | | In counties with fewer than 3,000,000 inhabitants, the | 21 | | chief county assessment officer shall provide to each
person | 22 | | granted a homestead exemption under this Section a form
to | 23 | | designate any other person to receive a duplicate of any
| 24 | | notice of delinquency in the payment of taxes assessed and
| 25 | | levied under this Code on the person's qualifying property. | 26 | | The
duplicate notice shall be in addition to the notice |
| | | 10300HB2344ham001 | - 6 - | LRB103 30025 HLH 57968 a |
|
| 1 | | required to
be provided to the person receiving the exemption | 2 | | and shall be given in the manner required by this Code. The | 3 | | person filing
the request for the duplicate notice shall pay | 4 | | an
administrative fee of $5 to the chief county assessment
| 5 | | officer. The assessment officer shall then file the executed
| 6 | | designation with the county collector, who shall issue the
| 7 | | duplicate notices as indicated by the designation. A
| 8 | | designation may be rescinded by the person with a disability | 9 | | in the
manner required by the chief county assessment officer. | 10 | | (d-5) Notwithstanding any other provision of law, each | 11 | | chief county assessment officer may approve this exemption for | 12 | | the 2020 taxable year, without application, for any property | 13 | | that was approved for this exemption for the 2019 taxable | 14 | | year, provided that: | 15 | | (1) the county board has declared a local disaster as | 16 | | provided in the Illinois Emergency Management Agency Act | 17 | | related to the COVID-19 public health emergency; | 18 | | (2) the owner of record of the property as of January | 19 | | 1, 2020 is the same as the owner of record of the property | 20 | | as of January 1, 2019; | 21 | | (3) the exemption for the 2019 taxable year has not | 22 | | been determined to be an erroneous exemption as defined by | 23 | | this Code; and | 24 | | (4) the applicant for the 2019 taxable year has not | 25 | | asked for the exemption to be removed for the 2019 or 2020 | 26 | | taxable years. |
| | | 10300HB2344ham001 | - 7 - | LRB103 30025 HLH 57968 a |
|
| 1 | | (d-10) Notwithstanding any other provision of law, each | 2 | | chief county assessment officer may approve this exemption for | 3 | | the 2021 taxable year, without application, for any property | 4 | | that was approved for this exemption for the 2020 taxable | 5 | | year, if: | 6 | | (1) the county board has declared a local disaster as | 7 | | provided in the Illinois Emergency Management Agency Act | 8 | | related to the COVID-19 public health emergency; | 9 | | (2) the owner of record of the property as of January | 10 | | 1, 2021 is the same as the owner of record of the property | 11 | | as of January 1, 2020; | 12 | | (3) the exemption for the 2020 taxable year has not | 13 | | been determined to be an erroneous exemption as defined by | 14 | | this Code; and | 15 | | (4) the taxpayer for the 2020 taxable year has not | 16 | | asked for the exemption to be removed for the 2020 or 2021 | 17 | | taxable years. | 18 | | (d-15) For taxable years 2022 through 2027, in any county | 19 | | of more than 3,000,000 residents, and in any other county | 20 | | where the county board has authorized such action by ordinance | 21 | | or resolution, a chief county assessment officer may renew | 22 | | this exemption for any person who applied for the exemption | 23 | | and presented proof of eligibility, as described in subsection | 24 | | (b) above , without an annual application as required under | 25 | | subsection (d) above . A chief county assessment officer shall | 26 | | not automatically renew an exemption under this subsection if: |
| | | 10300HB2344ham001 | - 8 - | LRB103 30025 HLH 57968 a |
|
| 1 | | the physician, advanced practice registered nurse, | 2 | | optometrist, or physician assistant who examined the claimant | 3 | | determined that the disability is not expected to continue for | 4 | | 12 months or more; the exemption has been deemed erroneous | 5 | | since the last
application; or the claimant has reported their | 6 | | ineligibility to receive the exemption. A chief county | 7 | | assessment officer who automatically renews an exemption under | 8 | | this subsection shall notify a person of a subsequent | 9 | | determination not to automatically renew that person's | 10 | | exemption and shall provide that person with an application to | 11 | | renew the exemption. | 12 | | (d-20) As used in this Section: | 13 | | "Household" means the applicant, the spouse of the | 14 | | applicant, and all persons using the residence of the | 15 | | applicant as their principal place of residence. | 16 | | "Household income" means the combined income of the | 17 | | members of a household for the calendar year preceding the | 18 | | taxable year. | 19 | | "Income" has the same meaning as provided in Section 3.07 | 20 | | of the Senior Citizens and Persons with Disabilities Property | 21 | | Tax Relief Act. | 22 | | "Person with a disability"
means a person who is unable to | 23 | | engage in any substantial gainful activity by reason of a | 24 | | medically determinable physical or mental impairment which can | 25 | | be expected to result in death or has lasted or can be expected | 26 | | to last for a continuous period of not less than 12 months. |
| | | 10300HB2344ham001 | - 9 - | LRB103 30025 HLH 57968 a |
|
| 1 | | (e) A taxpayer who claims an exemption under Section | 2 | | 15-165 or 15-169 may not claim an exemption under this | 3 | | Section.
| 4 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | 5 | | 102-895, eff. 5-23-22; revised 9-7-22.)
| 6 | | Section 99. Effective date. This Act takes effect upon | 7 | | becoming law.".
|
|