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90_HB0381eng
35 ILCS 200/15-172
Amends the Property Tax Code. Provides that beginning
January 1, 1998, if an applicant for the Senior Citizens
Assessment Freeze Homestead Exemption fails to file the
application in a timely manner and the failure to file was
due to a mental or physical condition sufficiently severe so
as to render the applicant incapable of filing the
application in a timely manner, the Chief County Assessment
Officer may extend the filing deadline for a period of 3
months. Requires the applicant to provide the Chief County
Assessment Officer with a signed statement from the
applicant's physician stating the nature and extent of the
condition, and that, in the physician's opinion, the
condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner.
Amends the State Mandates Act to require implementation
without reimbursement. Effective January 1, 1998.
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1 AN ACT in relation to taxes, amending named Acts.
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 15-172 as follows:
6 (35 ILCS 200/15-172)
7 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
8 Exemption.
9 (a) This Section may be cited as the Senior Citizens
10 Assessment Freeze Homestead Exemption.
11 (b) As used in this Section:
12 "Applicant" means an individual who has filed an
13 application under this Section.
14 "Base amount" means the base year equalized assessed
15 value of the residence plus the first year's equalized
16 assessed value of any added improvements which increased the
17 assessed value of the residence after the base year.
18 "Base year" means the taxable year prior to the taxable
19 year for which the applicant first qualifies and applies for
20 the exemption provided that in the prior taxable year the
21 property was improved with a permanent structure that was
22 occupied as a residence by the applicant who was liable for
23 paying real property taxes on the property and who was either
24 (i) an owner of record of the property or had legal or
25 equitable interest in the property as evidenced by a written
26 instrument or (ii) had a legal or equitable interest as a
27 lessee in the parcel of property that was single family
28 residence.
29 "Chief County Assessment Officer" means the County
30 Assessor or Supervisor of Assessments of the county in which
31 the property is located.
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1 "Equalized assessed value" means the assessed value as
2 equalized by the Illinois Department of Revenue.
3 "Household" means the applicant, the spouse of the
4 applicant, and all persons using the residence of the
5 applicant as their principal place of residence.
6 "Household income" means the combined income of the
7 members of a household for the calendar year preceding the
8 taxable year.
9 "Income" has the same meaning as provided in Section 3.07
10 of the Senior Citizens and Disabled Persons Property Tax
11 Relief and Pharmaceutical Assistance Act.
12 "Internal Revenue Code of 1986" means the United States
13 Internal Revenue Code of 1986 or any successor law or laws
14 relating to federal income taxes in effect for the year
15 preceding the taxable year.
16 "Life care facility that qualifies as a cooperative"
17 means a facility as defined in Section 2 of the Life Care
18 Facilities Act.
19 "Residence" means the principal dwelling place and
20 appurtenant structures used for residential purposes in this
21 State occupied on January 1 of the taxable year by a
22 household and so much of the surrounding land, constituting
23 the parcel upon which the dwelling place is situated, as is
24 used for residential purposes. If the Chief County Assessment
25 Officer has established a specific legal description for a
26 portion of property constituting the residence, then that
27 portion of property shall be deemed the residence for the
28 purposes of this Section.
29 "Taxable year" means the calendar year during which ad
30 valorem property taxes payable in the next succeeding year
31 are levied.
32 (c) Beginning in taxable year 1994, a senior citizens
33 assessment freeze homestead exemption is granted for real
34 property that is improved with a permanent structure that is
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1 occupied as a residence by an applicant who (i) is 65 years
2 of age or older during the taxable year, (ii) has a household
3 income of $35,000 or less, (iii) is liable for paying real
4 property taxes on the property, and (iv) is an owner of
5 record of the property or has a legal or equitable interest
6 in the property as evidenced by a written instrument. This
7 homestead exemption shall also apply to a leasehold interest
8 in a parcel of property improved with a permanent structure
9 that is a single family residence that is occupied as a
10 residence by a person who (i) is 65 years of age or older
11 during the taxable year, (ii) has a household income of
12 $35,000 or less, (iii) has a legal or equitable ownership
13 interest in the property as lessee, and (iv) is liable for
14 the payment of real property taxes on that property.
15 The amount of this exemption shall be the equalized
16 assessed value of the residence in the taxable year for which
17 application is made minus the base amount.
18 When the applicant is a surviving spouse of an applicant
19 for a prior year for the same residence for which an
20 exemption under this Section has been granted, the base year
21 and base amount for that residence are the same as for the
22 applicant for the prior year.
23 Each year at the time the assessment books are certified
24 to the County Clerk, the Board of Review or Board of Appeals
25 shall give to the County Clerk a list of the assessed values
26 of improvements on each parcel qualifying for this exemption
27 that were added after the base year for this parcel and that
28 increased the assessed value of the property.
29 In the case of land improved with an apartment building
30 owned and operated as a cooperative or a building that is a
31 life care facility that qualifies as a cooperative, the
32 maximum reduction from the equalized assessed value of the
33 property is limited to the sum of the reductions calculated
34 for each unit occupied as a residence by a person or persons
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1 65 years of age or older with a household income of $35,000
2 or less who is liable, by contract with the owner or owners
3 of record, for paying real property taxes on the property and
4 who is an owner of record of a legal or equitable interest in
5 the cooperative apartment building, other than a leasehold
6 interest. In the instance of a cooperative where a homestead
7 exemption has been granted under this Section, the
8 cooperative association or its management firm shall credit
9 the savings resulting from that exemption only to the
10 apportioned tax liability of the owner who qualified for the
11 exemption. Any person who willfully refuses to credit that
12 savings to an owner who qualifies for the exemption is guilty
13 of a Class B misdemeanor.
14 When a homestead exemption has been granted under this
15 Section and an applicant then becomes a resident of a
16 facility licensed under the Nursing Home Care Act, the
17 exemption shall be granted in subsequent years so long as the
18 residence (i) continues to be occupied by the qualified
19 applicant's spouse or (ii) if remaining unoccupied, is still
20 owned by the qualified applicant for the homestead exemption.
21 Beginning January 1, 1997, when an individual dies who
22 would have qualified for an exemption under this Section, and
23 the surviving spouse does not independently qualify for this
24 exemption because of age, the exemption under this Section
25 shall be granted to the surviving spouse for the taxable year
26 preceding and the taxable year of the death, provided that,
27 except for age, the surviving spouse meets all other
28 qualifications for the granting of this exemption for those
29 years.
30 When married persons maintain separate residences, the
31 exemption provided for in this Section may be claimed by only
32 one of such persons and for only one residence.
33 For taxable year 1994 only, in counties having less than
34 3,000,000 inhabitants, to receive the exemption, a person
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1 shall submit an application by February 15, 1995 to the Chief
2 County Assessment Officer of the county in which the property
3 is located. In counties having 3,000,000 or more
4 inhabitants, for taxable year 1994 and all subsequent taxable
5 years, to receive the exemption, a person may submit an
6 application to the Chief County Assessment Officer of the
7 county in which the property is located during such period as
8 may be specified by the Chief County Assessment Officer. The
9 Chief County Assessment Officer in counties of 3,000,000 or
10 more inhabitants shall annually give notice of the
11 application period by mail or by publication. In counties
12 having less than 3,000,000 inhabitants, beginning with
13 taxable year 1995 and thereafter, to receive the exemption, a
14 person shall submit an application by July 1 of each taxable
15 year to the Chief County Assessment Officer of the county in
16 which the property is located. A county may, by ordinance,
17 establish a date for submission of applications that is
18 earlier than July 1, but in no event shall a county establish
19 a date for submission of applications that is later than July
20 1. The applicant shall submit with the application an
21 affidavit of the applicant's total household income, age,
22 marital status (and if married the name and address of the
23 applicant's spouse, if known), and principal dwelling place
24 of members of the household on January 1 of the taxable year.
25 The Department shall establish, by rule, a method for
26 verifying the accuracy of affidavits filed by applicants
27 under this Section. The applications shall be clearly marked
28 as applications for the Senior Citizens Assessment Freeze
29 Homestead Exemption.
30 Beginning January 1, 1998, notwithstanding any other
31 provision to the contrary, in counties having fewer than
32 3,000,000 inhabitants, if an applicant fails to file the
33 application required by this Section in a timely manner and
34 this failure to file is due to a mental or physical condition
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1 sufficiently severe so as to render the applicant incapable
2 of filing the application in a timely manner, the Chief
3 County Assessment Officer may extend the filing deadline for
4 a period of 3 months. In order to receive the extension
5 provided in this paragraph, the applicant shall provide the
6 Chief County Assessment Officer with a signed statement from
7 the applicant's physician stating the nature and extent of
8 the condition, and that, in the physician's opinion, the
9 condition was so severe that it rendered the applicant
10 incapable of filing the application in a timely manner.
11 In counties having less than 3,000,000 inhabitants, if an
12 applicant was denied an exemption in taxable year 1994 and
13 the denial occurred due to an error on the part of an
14 assessment official, or his or her agent or employee, then
15 beginning in taxable year 1997 the applicant's base year, for
16 purposes of determining the amount of the exemption, shall be
17 1993 rather than 1994. In addition, in taxable year 1997, the
18 applicant's exemption shall also include an amount equal to
19 (i) the amount of any exemption denied to the applicant in
20 taxable year 1995 as a result of using 1994, rather than
21 1993, as the base year, (ii) the amount of any exemption
22 denied to the applicant in taxable year 1996 as a result of
23 using 1994, rather than 1993, as the base year, and (iii) the
24 amount of the exemption erroneously denied for taxable year
25 1994.
26 For purposes of this Section, a person who will be 65
27 years of age during the current taxable year shall be
28 eligible to apply for the homestead exemption during that
29 taxable year. Application shall be made during the
30 application period in effect for the county of his or her
31 residence.
32 The Chief County Assessment Officer may determine the
33 eligibility of a life care facility that qualifies as a
34 cooperative to receive the benefits provided by this Section
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1 by use of an affidavit, application, visual inspection,
2 questionnaire, or other reasonable method in order to insure
3 that the tax savings resulting from the exemption are
4 credited by the management firm to the apportioned tax
5 liability of each qualifying resident. The Chief County
6 Assessment Officer may request reasonable proof that the
7 management firm has so credited that exemption.
8 Except as provided in this Section, all information
9 received by the chief county assessment officer or the
10 Department from applications filed under this Section, or
11 from any investigation conducted under the provisions of this
12 Section, shall be confidential, except for official purposes
13 or pursuant to official procedures for collection of any
14 State or local tax or enforcement of any civil or criminal
15 penalty or sanction imposed by this Act or by any statute or
16 ordinance imposing a State or local tax. Any person who
17 divulges any such information in any manner, except in
18 accordance with a proper judicial order, is guilty of a Class
19 A misdemeanor.
20 Nothing contained in this Section shall prevent the
21 Director or chief county assessment officer from publishing
22 or making available reasonable statistics concerning the
23 operation of the exemption contained in this Section in which
24 the contents of claims are grouped into aggregates in such a
25 way that information contained in any individual claim shall
26 not be disclosed.
27 (Source: P.A. 88-669, eff. 11-29-94; 88-682, eff. 1-13-95;
28 89-62, eff. 1-1-96; 89-426, eff. 6-1-96; 89-557, eff. 1-1-97;
29 89-581, eff. 1-1-97; 89-626, eff. 8-9-96; revised 9-3-96.)
30 Section 90. The State Mandates Act is amended by adding
31 Section 8.21 as follows:
32 (30 ILCS 805/8.21 new)
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1 Sec. 8.21. Exempt mandate. Notwithstanding Sections 6
2 and 8 of this Act, no reimbursement by the State is required
3 for the implementation of any mandate created by this
4 amendatory Act of 1997.
5 Section 99. Effective date. This Act takes effect
6 January 1, 1998.