Illinois General Assembly - Full Text of SB1309
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Full Text of SB1309  98th General Assembly



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1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 15-170 as follows:
6    (35 ILCS 200/15-170)
7    Sec. 15-170. Senior Citizens Homestead Exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a
17leasehold interest of land on which a single family residence
18is located, which is occupied as a residence by a person 65
19years or older who has an ownership interest therein, legal,
20equitable or as a lessee, and on which he or she is liable for
21the payment of property taxes. Before taxable year 2004, the
22maximum reduction shall be $2,500 in counties with 3,000,000 or
23more inhabitants and $2,000 in all other counties. For taxable



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1years 2004 through 2005, the maximum reduction shall be $3,000
2in all counties. For taxable years 2006 and 2007, the maximum
3reduction shall be $3,500 and, for taxable years 2008 and
4thereafter, the maximum reduction is $4,000 in all counties.
5    For land improved with an apartment building owned and
6operated as a cooperative, the maximum reduction from the value
7of the property, as equalized by the Department, shall be
8multiplied by the number of apartments or units occupied by a
9person 65 years of age or older who is liable, by contract with
10the owner or owners of record, for paying property taxes on the
11property and is an owner of record of a legal or equitable
12interest in the cooperative apartment building, other than a
13leasehold interest. For land improved with a life care
14facility, the maximum reduction from the value of the property,
15as equalized by the Department, shall be multiplied by the
16number of apartments or units occupied by persons 65 years of
17age or older, irrespective of any legal, equitable, or
18leasehold interest in the facility, who are liable, under a
19contract with the owner or owners of record of the facility,
20for paying property taxes on the property. In a cooperative or
21a life care facility where a homestead exemption has been
22granted, the cooperative association or the management firm of
23the cooperative or facility shall credit the savings resulting
24from that exemption only to the apportioned tax liability of
25the owner or resident who qualified for the exemption. Any
26person who willfully refuses to so credit the savings shall be



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1guilty of a Class B misdemeanor. Under this Section and
2Sections 15-175, 15-176, and 15-177, "life care facility" means
3a facility, as defined in Section 2 of the Life Care Facilities
4Act, with which the applicant for the homestead exemption has a
5life care contract as defined in that Act.
6    When a homestead exemption has been granted under this
7Section and the person qualifying subsequently becomes a
8resident of a facility licensed under the Assisted Living and
9Shared Housing Act, the Nursing Home Care Act, the Specialized
10Mental Health Rehabilitation Act, or the ID/DD Community Care
11Act, the exemption shall continue so long as the residence
12continues to be occupied by the qualifying person's spouse if
13the spouse is 65 years of age or older, or if the residence
14remains unoccupied but is still owned by the person qualified
15for the homestead exemption.
16    A person who will be 65 years of age during the current
17assessment year shall be eligible to apply for the homestead
18exemption during that assessment year. Application shall be
19made during the application period in effect for the county of
20his residence.
21    Beginning with assessment year 2003, for taxes payable in
222004, property that is first occupied as a residence after
23January 1 of any assessment year by a person who is eligible
24for the senior citizens homestead exemption under this Section
25must be granted a pro-rata exemption for the assessment year.
26The amount of the pro-rata exemption is the exemption allowed



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1in the county under this Section divided by 365 and multiplied
2by the number of days during the assessment year the property
3is occupied as a residence by a person eligible for the
4exemption under this Section. The chief county assessment
5officer must adopt reasonable procedures to establish
6eligibility for this pro-rata exemption.
7    The assessor or chief county assessment officer may
8determine the eligibility of a life care facility to receive
9the benefits provided by this Section, by affidavit,
10application, visual inspection, questionnaire or other
11reasonable methods in order to insure that the tax savings
12resulting from the exemption are credited by the management
13firm to the apportioned tax liability of each qualifying
14resident. The assessor may request reasonable proof that the
15management firm has so credited the exemption.
16    The chief county assessment officer of each county with
17less than 3,000,000 inhabitants shall provide to each person
18allowed a homestead exemption under this Section a form to
19designate any other person to receive a duplicate of any notice
20of delinquency in the payment of taxes assessed and levied
21under this Code on the property of the person receiving the
22exemption. The duplicate notice shall be in addition to the
23notice required to be provided to the person receiving the
24exemption, and shall be given in the manner required by this
25Code. The person filing the request for the duplicate notice
26shall pay a fee of $5 to cover administrative costs to the



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1supervisor of assessments, who shall then file the executed
2designation with the county collector. Notwithstanding any
3other provision of this Code to the contrary, the filing of
4such an executed designation requires the county collector to
5provide duplicate notices as indicated by the designation. A
6designation may be rescinded by the person who executed such
7designation at any time, in the manner and form required by the
8chief county assessment officer.
9    The assessor or chief county assessment officer may
10determine the eligibility of residential property to receive
11the homestead exemption provided by this Section by
12application, visual inspection, questionnaire or other
13reasonable methods. The determination shall be made in
14accordance with guidelines established by the Department.
15    In counties with 3,000,000 or more inhabitants, beginning
16in taxable year 2010, each taxpayer who has been granted an
17exemption under this Section must reapply on an annual basis.
18The chief county assessment officer shall mail the application
19to the taxpayer. In all counties with less than 3,000,000
20inhabitants, the county board may by resolution provide that if
21a person has been granted a homestead exemption under this
22Section, the person qualifying need not reapply for the
24    If In counties with less than 3,000,000 inhabitants, if the
25assessor or chief county assessment officer requires annual
26application for verification of eligibility for an exemption



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1once granted under this Section, the application shall be
2mailed to the taxpayer.
3    The assessor or chief county assessment officer shall
4notify each person who qualifies for an exemption under this
5Section that the person may also qualify for deferral of real
6estate taxes under the Senior Citizens Real Estate Tax Deferral
7Act. The notice shall set forth the qualifications needed for
8deferral of real estate taxes, the address and telephone number
9of county collector, and a statement that applications for
10deferral of real estate taxes may be obtained from the county
12    Notwithstanding Sections 6 and 8 of the State Mandates Act,
13no reimbursement by the State is required for the
14implementation of any mandate created by this Section.
15(Source: P.A. 96-339, eff. 7-1-10; 96-355, eff. 1-1-10;
1696-1000, eff. 7-2-10; 96-1418, eff. 8-2-10; 97-38, eff.
176-28-11; 97-227, eff. 1-1-12; 97-813, eff. 7-13-12.)
18    Section 99. Effective date. This Act takes effect upon
19becoming law.