Full Text of HB0313 102nd General Assembly
HB0313 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB0313 Introduced 1/29/2021, by Rep. Rita Mayfield SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. With respect to the homestead exemption for persons with disabilities, provides that the property is exempt from taxation if the person with a disability is 55 years of age or older at any point during the taxable year.
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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 15-168 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 subsection (c), to
be | 12 | | deducted from the property's value as equalized or assessed
by | 13 | | the Department of Revenue. For taxable year 2021 and | 14 | | thereafter, if the person with a disability is 55 years of age | 15 | | or older at any point during the taxable year, then the | 16 | | property is exempt from taxation under this Code. The person | 17 | | with a disability shall receive
the homestead exemption upon | 18 | | meeting the following
requirements: | 19 | | (1) The property must be occupied as the primary | 20 | | residence by the person with a disability. | 21 | | (2) The person with a disability must be liable for | 22 | | paying the
real estate taxes on the property. | 23 | | (3) The person with a disability must be an owner of |
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| 1 | | record of
the property or have a legal or equitable | 2 | | interest in the
property as evidenced by a written | 3 | | instrument. In the case
of a leasehold interest in | 4 | | property, the lease must be for
a single family residence. | 5 | | A person who has a disability during the taxable year
is | 6 | | eligible to apply for this homestead exemption during that
| 7 | | taxable year. Application must be made during the
application | 8 | | period in effect for the county of residence. If a
homestead | 9 | | exemption has been granted under this Section and the
person | 10 | | awarded the exemption subsequently becomes a resident of
a | 11 | | facility licensed under the Nursing Home Care Act, the | 12 | | Specialized Mental Health Rehabilitation Act of 2013, the | 13 | | ID/DD Community Care Act, or the MC/DD Act, then the
exemption | 14 | | shall continue (i) so long as the residence continues
to be | 15 | | occupied by the qualifying person's spouse or (ii) if the
| 16 | | residence remains unoccupied but is still owned by the person
| 17 | | qualified for the homestead exemption. | 18 | | (b) For the purposes of this Section, "person with a | 19 | | disability"
means a person unable to engage in any substantial | 20 | | gainful activity by reason of a medically determinable | 21 | | physical or mental impairment which can be expected to result | 22 | | in death or has lasted or can be expected to last for a | 23 | | continuous period of not less than 12 months. Persons with | 24 | | disabilities filing claims under this Act shall submit proof | 25 | | of disability in such form and manner as the Department shall | 26 | | by rule and regulation prescribe. Proof that a claimant is |
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| 1 | | eligible to receive disability benefits under the Federal | 2 | | Social Security Act shall constitute proof of disability for | 3 | | purposes of this Act. Issuance of an Illinois Person with a | 4 | | Disability Identification Card stating that the claimant is | 5 | | under a Class 2 disability, as defined in Section 4A of the | 6 | | Illinois Identification Card Act, shall constitute proof that | 7 | | the person named thereon is a person with a disability for | 8 | | purposes of this Act. A person with a disability not covered | 9 | | under the Federal Social Security Act and not presenting an | 10 | | Illinois Person with a Disability Identification Card stating | 11 | | that the claimant is under a Class 2 disability shall be | 12 | | examined by a physician, advanced practice registered nurse, | 13 | | or physician assistant designated by the Department, and his | 14 | | status as a person with a disability determined using the same | 15 | | standards as used by the Social Security Administration. The | 16 | | costs of any required examination shall be borne by the | 17 | | claimant. | 18 | | (c) For land improved with (i) an apartment building owned
| 19 | | and operated as a cooperative or (ii) a life care facility as
| 20 | | defined under Section 2 of the Life Care Facilities Act that is
| 21 | | considered to be a cooperative, the maximum reduction from the
| 22 | | value of the property, as equalized or assessed by the
| 23 | | Department, shall be multiplied by the number of apartments or
| 24 | | units occupied by a person with a disability. The person with a | 25 | | disability shall
receive the homestead exemption upon meeting | 26 | | the following
requirements: |
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| 1 | | (1) The property must be occupied as the primary | 2 | | residence by the
person with a disability. | 3 | | (2) The person with a disability must be liable by | 4 | | contract with
the owner or owners of record for paying the | 5 | | apportioned
property taxes on the property of the | 6 | | cooperative or life
care facility. In the case of a life | 7 | | care facility, the
person with a disability must be liable | 8 | | for paying the apportioned
property taxes under a life | 9 | | care contract as defined in Section 2 of the Life Care | 10 | | Facilities Act. | 11 | | (3) The person with a disability must be an owner of | 12 | | record of a
legal or equitable interest in the cooperative | 13 | | apartment
building. A leasehold interest does not meet | 14 | | this
requirement.
| 15 | | If a homestead exemption is granted under this subsection, the
| 16 | | cooperative association or management firm shall credit the
| 17 | | savings resulting from the exemption to the apportioned tax
| 18 | | liability of the qualifying person with a disability. The | 19 | | chief county
assessment officer may request reasonable proof | 20 | | that the
association or firm has properly credited the | 21 | | exemption. A
person who willfully refuses to credit an | 22 | | exemption to the
qualified person with a disability is guilty | 23 | | of a Class B misdemeanor.
| 24 | | (d) The chief county assessment officer shall determine | 25 | | the
eligibility of property to receive the homestead exemption
| 26 | | according to guidelines established by the Department. After a
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| 1 | | person has received an exemption under this Section, an annual
| 2 | | verification of eligibility for the exemption shall be mailed
| 3 | | to the taxpayer. | 4 | | In counties with fewer than 3,000,000 inhabitants, the | 5 | | chief county assessment officer shall provide to each
person | 6 | | granted a homestead exemption under this Section a form
to | 7 | | designate any other person to receive a duplicate of any
| 8 | | notice of delinquency in the payment of taxes assessed and
| 9 | | levied under this Code on the person's qualifying property. | 10 | | The
duplicate notice shall be in addition to the notice | 11 | | required to
be provided to the person receiving the exemption | 12 | | and shall be given in the manner required by this Code. The | 13 | | person filing
the request for the duplicate notice shall pay | 14 | | an
administrative fee of $5 to the chief county assessment
| 15 | | officer. The assessment officer shall then file the executed
| 16 | | designation with the county collector, who shall issue the
| 17 | | duplicate notices as indicated by the designation. A
| 18 | | designation may be rescinded by the person with a disability | 19 | | in the
manner required by the chief county assessment officer. | 20 | | (d-5) Notwithstanding any other provision of law, each | 21 | | chief county assessment officer may approve this exemption for | 22 | | the 2020 taxable year, without application, for any property | 23 | | that was approved for this exemption for the 2019 taxable | 24 | | year, provided that: | 25 | | (1) the county board has declared a local disaster as | 26 | | provided in the Illinois Emergency Management Agency Act |
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| 1 | | related to the COVID-19 public health emergency; | 2 | | (2) the owner of record of the property as of January | 3 | | 1, 2020 is the same as the owner of record of the property | 4 | | as of January 1, 2019; | 5 | | (3) the exemption for the 2019 taxable year has not | 6 | | been determined to be an erroneous exemption as defined by | 7 | | this Code; and | 8 | | (4) the applicant for the 2019 taxable year has not | 9 | | asked for the exemption to be removed for the 2019 or 2020 | 10 | | taxable years. | 11 | | (e) A taxpayer who claims an exemption under Section | 12 | | 15-165 or 15-169 may not claim an exemption under this | 13 | | Section.
| 14 | | (Source: P.A. 100-513, eff. 1-1-18; 101-635, eff. 6-5-20.)
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