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90_HB0247
35 ILCS 200/15-174 new
Amends the Property Tax Code. Exempts real property that
is improved with a permanent structure if (i) the property is
occupied as a residence by a person who is eligible for and
receives SSI (ii) the property is owned by the SSI recipient
or the SSI recipient has a legal or equitable interest in the
property that is evidenced by a written instrument, and (iii)
the SSI recipient is liable for paying real property taxes on
the property. Provides that the property shall not be exempt
if more than 2 caregivers reside in the recipient's
residence. Sets out application requirements.
LRB9000996DNmb
LRB9000996DNmb
1 AN ACT to amend the Property Tax Code by adding Section
2 15-174.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by adding
6 Section 15-174 as follows:
7 (35 ILCS 200/15-174 new)
8 Sec. 15-174. Supplemental Security Income Exemption.
9 (a) This Section may be cited as the Supplemental
10 Security Income Exemption.
11 (b) As used in this Section:
12 "Applicant" means an individual who has filed an
13 application under this Section.
14 "Caregiver" means a person who has a duty to provide for
15 the applicant's health and personal care, at the applicant's
16 place of residence, including, but not limited to, providing
17 food and nutrition, shelter, hygiene, prescribed medication
18 and medical care treatment. "Caregiver" includes, but is not
19 limited to, (i) a parent, spouse, adult child, or other
20 relative by blood or marriage who resides in the same
21 residence as the applicant, (ii) a person who is employed by
22 the applicant or by another to reside with the applicant and
23 provide for the applicant's health and personal care, and
24 (iii) a person who has agreed for consideration to reside
25 with the applicant and provide for the applicant's health and
26 personal care.
27 "Chief County Assessment Officer" means the County
28 Assessor or Supervisor of Assessments of the county in which
29 the property is located.
30 "Residence" means the principal dwelling place and
31 appurtenant structures used for residential purposes in this
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1 State and occupied on January 1 of the taxable year by an
2 applicant and so much of the surrounding land, constituting
3 the parcel upon which the dwelling place is situated, as is
4 used for residential purposes. If the Chief County
5 Assessment Officer has established a specific legal
6 description for a portion of property constituting the
7 residence, then that portion of property is deemed the
8 residence for the purposes of this Section.
9 "Taxable Year" means the calendar year during which ad
10 valorem property taxes payable in the next succeeding year
11 are levied.
12 (c) Beginning with taxable year 1998, real property is
13 exempt if it is improved with a permanent structure that is
14 occupied as a residence by an applicant who is (i) eligible
15 for and receives Supplemental Security Income from the Social
16 Security Administration, (ii) liable for paying real property
17 taxes on the property, and (iii) an owner of record of the
18 property or the holder of a legal or equitable interest in
19 the property as evidenced by a written instrument.
20 (d) If more than 2 caregivers reside in the applicant's
21 residence, then the applicant is not be eligible for this
22 exemption.
23 (e) The applicant must apply to the Chief County
24 Assessment Officer every year to receive the exemption under
25 this Section. The applications for this exemption must be
26 received by the deadline set by the county. The application
27 shall contain all information and releases necessary for the
28 assessment officer to confirm the applicant's eligibility for
29 this exemption.