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90_HB0581enr
35 ILCS 105/3-95 new
35 ILCS 110/3-80 new
35 ILCS 115/3-60 new
35 ILCS 120/2-75 new
Amends the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act. Exempts aviation fuel received for use or consumption
in the operation of an air cargo transportation hub facility
that meets certain requirements from the taxes imposed by
those Acts for a period of 10 years. Requires the facility to
receive a certificate of eligibility for exemption from the
Department of Commerce and Community Affairs. Requires the
facility to repay exempted taxes if the facility fails to
meet certain requirements. Effective immediately.
LRB9001527DNmbA
HB0581 Enrolled LRB9001527DNmbA
1 AN ACT in relation to taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 3. The Civil Administrative Code of Illinois is
5 amended by changing Section 39b51 as follows:
6 (20 ILCS 2505/39b51)
7 Sec. 39b51. Jobs Impact Committee and report. With
8 respect to the credits provided for by Sections 209 and 210
9 of the Illinois Income Tax Act, Section 3-50 of the Use Tax
10 Act, Section 2 of the Service Use Tax Act, Section 2 of the
11 Service Occupation Tax Act, and Section 2-45 of the
12 Retailers' Occupation Tax Act, there is hereby created a Jobs
13 Impact Committee which shall consist of the Director of the
14 Department of Revenue or such person or persons as he may
15 designate, and such representative or representatives as
16 shall be designated to serve on the Committee by the
17 Department of Commerce and Community Affairs, the Bureau of
18 the Budget, and the Economic and Fiscal Commission. The
19 Committee, so assembled, shall invite and appoint 2 members
20 of the businesses that are eligible for the credits provided
21 by those Sections. The Committee shall study the use and
22 effectiveness of these credits with regard to job creation
23 relative to the revenue loss to the State from the provision
24 of these credits. The Director of the Department of Revenue
25 shall, on behalf of the Committee, submit the Committee's
26 report to the General Assembly on or before June 30, 1998
27 June 30, 1997.
28 (Source: P.A. 88-505.)
29 Section 5. The State Finance Act is amended by changing
30 Sections 5.122 and 6p-4 as follows:
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1 (30 ILCS 105/5.122) (from Ch. 127, par. 141.122)
2 Sec. 5.122. The Senior Citizens and Disabled Persons
3 Real Estate Deferred Tax Revolving Fund.
4 (Source: P.A. 83-1362.)
5 (30 ILCS 105/6p-4) (from Ch. 127, par. 142p4)
6 Sec. 6p-4. Senior Citizens and Disabled Persons Real
7 Estate Deferred Tax Revolving Fund. As soon as possible
8 after the effective date of the Senior Citizens Real Estate
9 Tax Deferral Act, the sum of $330,000 shall be transferred
10 from the State Lottery Fund to the Senior Citizens Real
11 Estate Deferred Tax Revolving Fund by the Comptroller and the
12 State Treasurer. Additional funds, as may be necessary, may
13 be appropriated from the General Revenue Fund. Thereafter
14 All moneys received by the Department of Revenue in payment
15 of deferred taxes and accrued interest, under Section 7 of
16 the Senior Citizens and Disabled Persons Real Estate Tax
17 Deferral Act, shall be paid into the Senior Citizens and
18 Disabled Persons Real Estate Deferred Tax Revolving Fund.
19 Appropriations from the Senior Citizens and Disabled Persons
20 Real Estate Deferred Tax Revolving Fund shall only be made to
21 the Department of Revenue for making payments to county
22 collectors as provided in the Senior Citizens and Disabled
23 Persons Real Estate Tax Deferral Act.
24 (Source: P.A. 83-1362.)
25 Section 10. The Use Tax Act is amended by changing
26 Sections 3-5 and 3-55 as follows:
27 (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
28 Sec. 3-5. Exemptions. Use of the following tangible
29 personal property is exempt from the tax imposed by this Act:
30 (1) Personal property purchased from a corporation,
31 society, association, foundation, institution, or
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1 organization, other than a limited liability company, that is
2 organized and operated as a not-for-profit service enterprise
3 for the benefit of persons 65 years of age or older if the
4 personal property was not purchased by the enterprise for the
5 purpose of resale by the enterprise.
6 (2) Personal property purchased by a not-for-profit
7 Illinois county fair association for use in conducting,
8 operating, or promoting the county fair.
9 (3) Personal property purchased by a not-for-profit
10 music or dramatic arts organization that establishes, by
11 proof required by the Department by rule, that it has
12 received an exemption under Section 501(c)(3) of the Internal
13 Revenue Code and that is organized and operated for the
14 presentation of live public performances of musical or
15 theatrical works on a regular basis.
16 (4) Personal property purchased by a governmental body,
17 by a corporation, society, association, foundation, or
18 institution organized and operated exclusively for
19 charitable, religious, or educational purposes, or by a
20 not-for-profit corporation, society, association, foundation,
21 institution, or organization that has no compensated officers
22 or employees and that is organized and operated primarily for
23 the recreation of persons 55 years of age or older. A limited
24 liability company may qualify for the exemption under this
25 paragraph only if the limited liability company is organized
26 and operated exclusively for educational purposes. On and
27 after July 1, 1987, however, no entity otherwise eligible for
28 this exemption shall make tax-free purchases unless it has an
29 active exemption identification number issued by the
30 Department.
31 (5) A passenger car that is a replacement vehicle to the
32 extent that the purchase price of the car is subject to the
33 Replacement Vehicle Tax.
34 (6) Graphic arts machinery and equipment, including
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1 repair and replacement parts, both new and used, and
2 including that manufactured on special order, certified by
3 the purchaser to be used primarily for graphic arts
4 production, and including machinery and equipment purchased
5 for lease.
6 (7) Farm chemicals.
7 (8) Legal tender, currency, medallions, or gold or
8 silver coinage issued by the State of Illinois, the
9 government of the United States of America, or the government
10 of any foreign country, and bullion.
11 (9) Personal property purchased from a teacher-sponsored
12 student organization affiliated with an elementary or
13 secondary school located in Illinois.
14 (10) A motor vehicle of the first division, a motor
15 vehicle of the second division that is a self-contained motor
16 vehicle designed or permanently converted to provide living
17 quarters for recreational, camping, or travel use, with
18 direct walk through to the living quarters from the driver's
19 seat, or a motor vehicle of the second division that is of
20 the van configuration designed for the transportation of not
21 less than 7 nor more than 16 passengers, as defined in
22 Section 1-146 of the Illinois Vehicle Code, that is used for
23 automobile renting, as defined in the Automobile Renting
24 Occupation and Use Tax Act.
25 (11) Farm machinery and equipment, both new and used,
26 including that manufactured on special order, certified by
27 the purchaser to be used primarily for production agriculture
28 or State or federal agricultural programs, including
29 individual replacement parts for the machinery and equipment,
30 and including machinery and equipment purchased for lease,
31 but excluding motor vehicles required to be registered under
32 the Illinois Vehicle Code. Horticultural polyhouses or hoop
33 houses used for propagating, growing, or overwintering plants
34 shall be considered farm machinery and equipment under this
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1 paragraph.
2 (12) Fuel and petroleum products sold to or used by an
3 air common carrier, certified by the carrier to be used for
4 consumption, shipment, or storage in the conduct of its
5 business as an air common carrier, for a flight destined for
6 or returning from a location or locations outside the United
7 States without regard to previous or subsequent domestic
8 stopovers.
9 (13) Proceeds of mandatory service charges separately
10 stated on customers' bills for the purchase and consumption
11 of food and beverages purchased at retail from a retailer, to
12 the extent that the proceeds of the service charge are in
13 fact turned over as tips or as a substitute for tips to the
14 employees who participate directly in preparing, serving,
15 hosting or cleaning up the food or beverage function with
16 respect to which the service charge is imposed.
17 (14) Oil field exploration, drilling, and production
18 equipment, including (i) rigs and parts of rigs, rotary rigs,
19 cable tool rigs, and workover rigs, (ii) pipe and tubular
20 goods, including casing and drill strings, (iii) pumps and
21 pump-jack units, (iv) storage tanks and flow lines, (v) any
22 individual replacement part for oil field exploration,
23 drilling, and production equipment, and (vi) machinery and
24 equipment purchased for lease; but excluding motor vehicles
25 required to be registered under the Illinois Vehicle Code.
26 (15) Photoprocessing machinery and equipment, including
27 repair and replacement parts, both new and used, including
28 that manufactured on special order, certified by the
29 purchaser to be used primarily for photoprocessing, and
30 including photoprocessing machinery and equipment purchased
31 for lease.
32 (16) Coal exploration, mining, offhighway hauling,
33 processing, maintenance, and reclamation equipment, including
34 replacement parts and equipment, and including equipment
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1 purchased for lease, but excluding motor vehicles required to
2 be registered under the Illinois Vehicle Code.
3 (17) Distillation machinery and equipment, sold as a
4 unit or kit, assembled or installed by the retailer,
5 certified by the user to be used only for the production of
6 ethyl alcohol that will be used for consumption as motor fuel
7 or as a component of motor fuel for the personal use of the
8 user, and not subject to sale or resale.
9 (18) Manufacturing and assembling machinery and
10 equipment used primarily in the process of manufacturing or
11 assembling tangible personal property for wholesale or retail
12 sale or lease, whether that sale or lease is made directly by
13 the manufacturer or by some other person, whether the
14 materials used in the process are owned by the manufacturer
15 or some other person, or whether that sale or lease is made
16 apart from or as an incident to the seller's engaging in the
17 service occupation of producing machines, tools, dies, jigs,
18 patterns, gauges, or other similar items of no commercial
19 value on special order for a particular purchaser.
20 (19) Personal property delivered to a purchaser or
21 purchaser's donee inside Illinois when the purchase order for
22 that personal property was received by a florist located
23 outside Illinois who has a florist located inside Illinois
24 deliver the personal property.
25 (20) Semen used for artificial insemination of livestock
26 for direct agricultural production.
27 (21) Horses, or interests in horses, registered with and
28 meeting the requirements of any of the Arabian Horse Club
29 Registry of America, Appaloosa Horse Club, American Quarter
30 Horse Association, United States Trotting Association, or
31 Jockey Club, as appropriate, used for purposes of breeding or
32 racing for prizes.
33 (22) Computers and communications equipment utilized
34 for any hospital purpose and equipment used in the diagnosis,
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1 analysis, or treatment of hospital patients purchased by a
2 lessor who leases the equipment, under a lease of one year or
3 longer executed or in effect at the time the lessor would
4 otherwise be subject to the tax imposed by this Act, to a
5 hospital that has been issued an active tax exemption
6 identification number by the Department under Section 1g of
7 the Retailers' Occupation Tax Act. If the equipment is
8 leased in a manner that does not qualify for this exemption
9 or is used in any other non-exempt manner, the lessor shall
10 be liable for the tax imposed under this Act or the Service
11 Use Tax Act, as the case may be, based on the fair market
12 value of the property at the time the non-qualifying use
13 occurs. No lessor shall collect or attempt to collect an
14 amount (however designated) that purports to reimburse that
15 lessor for the tax imposed by this Act or the Service Use Tax
16 Act, as the case may be, if the tax has not been paid by the
17 lessor. If a lessor improperly collects any such amount from
18 the lessee, the lessee shall have a legal right to claim a
19 refund of that amount from the lessor. If, however, that
20 amount is not refunded to the lessee for any reason, the
21 lessor is liable to pay that amount to the Department.
22 (23) Personal property purchased by a lessor who leases
23 the property, under a lease of one year or longer executed
24 or in effect at the time the lessor would otherwise be
25 subject to the tax imposed by this Act, to a governmental
26 body that has been issued an active sales tax exemption
27 identification number by the Department under Section 1g of
28 the Retailers' Occupation Tax Act. If the property is leased
29 in a manner that does not qualify for this exemption or used
30 in any other non-exempt manner, the lessor shall be liable
31 for the tax imposed under this Act or the Service Use Tax
32 Act, as the case may be, based on the fair market value of
33 the property at the time the non-qualifying use occurs. No
34 lessor shall collect or attempt to collect an amount (however
HB0581 Enrolled -8- LRB9001527DNmbA
1 designated) that purports to reimburse that lessor for the
2 tax imposed by this Act or the Service Use Tax Act, as the
3 case may be, if the tax has not been paid by the lessor. If
4 a lessor improperly collects any such amount from the lessee,
5 the lessee shall have a legal right to claim a refund of that
6 amount from the lessor. If, however, that amount is not
7 refunded to the lessee for any reason, the lessor is liable
8 to pay that amount to the Department.
9 (24) Beginning with taxable years ending on or after
10 December 31, 1995 and ending with taxable years ending on or
11 before December 31, 2004, personal property that is donated
12 for disaster relief to be used in a State or federally
13 declared disaster area in Illinois or bordering Illinois by a
14 manufacturer or retailer that is registered in this State to
15 a corporation, society, association, foundation, or
16 institution that has been issued a sales tax exemption
17 identification number by the Department that assists victims
18 of the disaster who reside within the declared disaster area.
19 (25) Beginning with taxable years ending on or after
20 December 31, 1995 and ending with taxable years ending on or
21 before December 31, 2004, personal property that is used in
22 the performance of infrastructure repairs in this State,
23 including but not limited to municipal roads and streets,
24 access roads, bridges, sidewalks, waste disposal systems,
25 water and sewer line extensions, water distribution and
26 purification facilities, storm water drainage and retention
27 facilities, and sewage treatment facilities, resulting from a
28 State or federally declared disaster in Illinois or bordering
29 Illinois when such repairs are initiated on facilities
30 located in the declared disaster area within 6 months after
31 the disaster.
32 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
33 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
34 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
HB0581 Enrolled -9- LRB9001527DNmbA
1 eff. 8-9-96; revised 8-21-96.)
2 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
3 Sec. 3-55. Multistate exemption. To prevent actual or
4 likely multistate taxation, the tax imposed by this Act does
5 not apply to the use of tangible personal property in this
6 State under the following circumstances:
7 (a) The use, in this State, of tangible personal
8 property acquired outside this State by a nonresident
9 individual and brought into this State by the individual for
10 his or her own use while temporarily within this State or
11 while passing through this State.
12 (b) The use, in this State, of tangible personal
13 property by an interstate carrier for hire as rolling stock
14 moving in interstate commerce or by lessors under a lease of
15 one year or longer executed or in effect at the time of
16 purchase of tangible personal property by interstate carriers
17 for-hire for use as rolling stock moving in interstate
18 commerce as long as so used by the interstate carriers
19 for-hire, and equipment operated by a telecommunications
20 provider, licensed as a common carrier by the Federal
21 Communications Commission, which is permanently installed in
22 or affixed to aircraft moving in interstate commerce.
23 (c) The use, in this State, by owners, lessors, or
24 shippers of tangible personal property that is utilized by
25 interstate carriers for hire for use as rolling stock moving
26 in interstate commerce as long as so used by the interstate
27 carriers for hire, and equipment operated by a
28 telecommunications provider, licensed as a common carrier by
29 the Federal Communications Commission, which is permanently
30 installed in or affixed to aircraft moving in interstate
31 commerce.
32 (d) The use, in this State, of tangible personal
33 property that is acquired outside this State and caused to be
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1 brought into this State by a person who has already paid a
2 tax in another State in respect to the sale, purchase, or use
3 of that property, to the extent of the amount of the tax
4 properly due and paid in the other State.
5 (e) The temporary storage, in this State, of tangible
6 personal property that is acquired outside this State and
7 that, after being brought into this State and stored here
8 temporarily, is used solely outside this State or is
9 physically attached to or incorporated into other tangible
10 personal property that is used solely outside this State, or
11 is altered by converting, fabricating, manufacturing,
12 printing, processing, or shaping, and, as altered, is used
13 solely outside this State.
14 (f) The temporary storage in this State of building
15 materials and fixtures that are acquired either in this State
16 or outside this State by an Illinois registered combination
17 retailer and construction contractor, and that the purchaser
18 thereafter uses outside this State by incorporating that
19 property into real estate located outside this State.
20 (g) The use or purchase of tangible personal property by
21 a common carrier by rail or motor that receives the physical
22 possession of the property in Illinois, and that transports
23 the property, or shares with another common carrier in the
24 transportation of the property, out of Illinois on a standard
25 uniform bill of lading showing the seller of the property as
26 the shipper or consignor of the property to a destination
27 outside Illinois, for use outside Illinois.
28 (h) The use, in this State, of a motor vehicle that was
29 sold in this State to a nonresident, even though the motor
30 vehicle is delivered to the nonresident in this State, if the
31 motor vehicle is not to be titled in this State, and if a
32 driveaway decal permit is issued to the motor vehicle as
33 provided in Section 3-603 of the Illinois Vehicle Code or if
34 the nonresident purchaser has vehicle registration plates to
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1 transfer to the motor vehicle upon returning to his or her
2 home state. The issuance of the driveaway decal permit or
3 having the out-of-state registration plates to be transferred
4 shall be prima facie evidence that the motor vehicle will not
5 be titled in this State.
6 (Source: P.A. 86-44; 86-244; 86-252; 86-820; 86-905; 86-928;
7 86-953; 86-1394; 86-1475; 87-1263.)
8 Section 15. The Service Use Tax Act is amended by
9 changing Section 3-5 as follows:
10 (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
11 Sec. 3-5. Exemptions. Use of the following tangible
12 personal property is exempt from the tax imposed by this Act:
13 (1) Personal property purchased from a corporation,
14 society, association, foundation, institution, or
15 organization, other than a limited liability company, that is
16 organized and operated as a not-for-profit service enterprise
17 for the benefit of persons 65 years of age or older if the
18 personal property was not purchased by the enterprise for the
19 purpose of resale by the enterprise.
20 (2) Personal property purchased by a non-profit Illinois
21 county fair association for use in conducting, operating, or
22 promoting the county fair.
23 (3) Personal property purchased by a not-for-profit
24 music or dramatic arts organization that establishes, by
25 proof required by the Department by rule, that it has
26 received an exemption under Section 501(c)(3) of the Internal
27 Revenue Code and that is organized and operated for the
28 presentation of live public performances of musical or
29 theatrical works on a regular basis.
30 (4) Legal tender, currency, medallions, or gold or
31 silver coinage issued by the State of Illinois, the
32 government of the United States of America, or the government
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1 of any foreign country, and bullion.
2 (5) Graphic arts machinery and equipment, including
3 repair and replacement parts, both new and used, and
4 including that manufactured on special order or purchased for
5 lease, certified by the purchaser to be used primarily for
6 graphic arts production.
7 (6) Personal property purchased from a teacher-sponsored
8 student organization affiliated with an elementary or
9 secondary school located in Illinois.
10 (7) Farm machinery and equipment, both new and used,
11 including that manufactured on special order, certified by
12 the purchaser to be used primarily for production agriculture
13 or State or federal agricultural programs, including
14 individual replacement parts for the machinery and equipment,
15 and including machinery and equipment purchased for lease,
16 but excluding motor vehicles required to be registered under
17 the Illinois Vehicle Code. Horticultural polyhouses or hoop
18 houses used for propagating, growing, or overwintering plants
19 shall be considered farm machinery and equipment under this
20 paragraph.
21 (8) Fuel and petroleum products sold to or used by an
22 air common carrier, certified by the carrier to be used for
23 consumption, shipment, or storage in the conduct of its
24 business as an air common carrier, for a flight destined for
25 or returning from a location or locations outside the United
26 States without regard to previous or subsequent domestic
27 stopovers.
28 (9) Proceeds of mandatory service charges separately
29 stated on customers' bills for the purchase and consumption
30 of food and beverages acquired as an incident to the purchase
31 of a service from a serviceman, to the extent that the
32 proceeds of the service charge are in fact turned over as
33 tips or as a substitute for tips to the employees who
34 participate directly in preparing, serving, hosting or
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1 cleaning up the food or beverage function with respect to
2 which the service charge is imposed.
3 (10) Oil field exploration, drilling, and production
4 equipment, including (i) rigs and parts of rigs, rotary rigs,
5 cable tool rigs, and workover rigs, (ii) pipe and tubular
6 goods, including casing and drill strings, (iii) pumps and
7 pump-jack units, (iv) storage tanks and flow lines, (v) any
8 individual replacement part for oil field exploration,
9 drilling, and production equipment, and (vi) machinery and
10 equipment purchased for lease; but excluding motor vehicles
11 required to be registered under the Illinois Vehicle Code.
12 (11) Proceeds from the sale of photoprocessing machinery
13 and equipment, including repair and replacement parts, both
14 new and used, including that manufactured on special order,
15 certified by the purchaser to be used primarily for
16 photoprocessing, and including photoprocessing machinery and
17 equipment purchased for lease.
18 (12) Coal exploration, mining, offhighway hauling,
19 processing, maintenance, and reclamation equipment, including
20 replacement parts and equipment, and including equipment
21 purchased for lease, but excluding motor vehicles required to
22 be registered under the Illinois Vehicle Code.
23 (13) Semen used for artificial insemination of livestock
24 for direct agricultural production.
25 (14) Horses, or interests in horses, registered with and
26 meeting the requirements of any of the Arabian Horse Club
27 Registry of America, Appaloosa Horse Club, American Quarter
28 Horse Association, United States Trotting Association, or
29 Jockey Club, as appropriate, used for purposes of breeding or
30 racing for prizes.
31 (15) Computers and communications equipment utilized for
32 any hospital purpose and equipment used in the diagnosis,
33 analysis, or treatment of hospital patients purchased by a
34 lessor who leases the equipment, under a lease of one year or
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1 longer executed or in effect at the time the lessor would
2 otherwise be subject to the tax imposed by this Act, to a
3 hospital that has been issued an active tax exemption
4 identification number by the Department under Section 1g of
5 the Retailers' Occupation Tax Act. If the equipment is leased
6 in a manner that does not qualify for this exemption or is
7 used in any other non-exempt manner, the lessor shall be
8 liable for the tax imposed under this Act or the Use Tax Act,
9 as the case may be, based on the fair market value of the
10 property at the time the non-qualifying use occurs. No
11 lessor shall collect or attempt to collect an amount (however
12 designated) that purports to reimburse that lessor for the
13 tax imposed by this Act or the Use Tax Act, as the case may
14 be, if the tax has not been paid by the lessor. If a lessor
15 improperly collects any such amount from the lessee, the
16 lessee shall have a legal right to claim a refund of that
17 amount from the lessor. If, however, that amount is not
18 refunded to the lessee for any reason, the lessor is liable
19 to pay that amount to the Department.
20 (16) Personal property purchased by a lessor who leases
21 the property, under a lease of one year or longer executed or
22 in effect at the time the lessor would otherwise be subject
23 to the tax imposed by this Act, to a governmental body that
24 has been issued an active tax exemption identification number
25 by the Department under Section 1g of the Retailers'
26 Occupation Tax Act. If the property is leased in a manner
27 that does not qualify for this exemption or is used in any
28 other non-exempt manner, the lessor shall be liable for the
29 tax imposed under this Act or the Use Tax Act, as the case
30 may be, based on the fair market value of the property at the
31 time the non-qualifying use occurs. No lessor shall collect
32 or attempt to collect an amount (however designated) that
33 purports to reimburse that lessor for the tax imposed by this
34 Act or the Use Tax Act, as the case may be, if the tax has
HB0581 Enrolled -15- LRB9001527DNmbA
1 not been paid by the lessor. If a lessor improperly collects
2 any such amount from the lessee, the lessee shall have a
3 legal right to claim a refund of that amount from the lessor.
4 If, however, that amount is not refunded to the lessee for
5 any reason, the lessor is liable to pay that amount to the
6 Department.
7 (17) Beginning with taxable years ending on or after
8 December 31, 1995 and ending with taxable years ending on or
9 before December 31, 2004, personal property that is donated
10 for disaster relief to be used in a State or federally
11 declared disaster area in Illinois or bordering Illinois by a
12 manufacturer or retailer that is registered in this State to
13 a corporation, society, association, foundation, or
14 institution that has been issued a sales tax exemption
15 identification number by the Department that assists victims
16 of the disaster who reside within the declared disaster area.
17 (18) Beginning with taxable years ending on or after
18 December 31, 1995 and ending with taxable years ending on or
19 before December 31, 2004, personal property that is used in
20 the performance of infrastructure repairs in this State,
21 including but not limited to municipal roads and streets,
22 access roads, bridges, sidewalks, waste disposal systems,
23 water and sewer line extensions, water distribution and
24 purification facilities, storm water drainage and retention
25 facilities, and sewage treatment facilities, resulting from a
26 State or federally declared disaster in Illinois or bordering
27 Illinois when such repairs are initiated on facilities
28 located in the declared disaster area within 6 months after
29 the disaster.
30 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
31 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
32 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
33 eff. 8-9-96; revised 8-21-96.)
34 Section 20. The Service Occupation Tax Act is amended by
HB0581 Enrolled -16- LRB9001527DNmbA
1 changing Section 3-5 as follows:
2 (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
3 Sec. 3-5. Exemptions. The following tangible personal
4 property is exempt from the tax imposed by this Act:
5 (1) Personal property sold by a corporation, society,
6 association, foundation, institution, or organization, other
7 than a limited liability company, that is organized and
8 operated as a not-for-profit service enterprise for the
9 benefit of persons 65 years of age or older if the personal
10 property was not purchased by the enterprise for the purpose
11 of resale by the enterprise.
12 (2) Personal property purchased by a not-for-profit
13 Illinois county fair association for use in conducting,
14 operating, or promoting the county fair.
15 (3) Personal property purchased by any not-for-profit
16 music or dramatic arts organization that establishes, by
17 proof required by the Department by rule, that it has
18 received an exemption under Section 501(c)(3) of the
19 Internal Revenue Code and that is organized and operated for
20 the presentation of live public performances of musical or
21 theatrical works on a regular basis.
22 (4) Legal tender, currency, medallions, or gold or
23 silver coinage issued by the State of Illinois, the
24 government of the United States of America, or the government
25 of any foreign country, and bullion.
26 (5) Graphic arts machinery and equipment, including
27 repair and replacement parts, both new and used, and
28 including that manufactured on special order or purchased for
29 lease, certified by the purchaser to be used primarily for
30 graphic arts production.
31 (6) Personal property sold by a teacher-sponsored
32 student organization affiliated with an elementary or
33 secondary school located in Illinois.
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1 (7) Farm machinery and equipment, both new and used,
2 including that manufactured on special order, certified by
3 the purchaser to be used primarily for production agriculture
4 or State or federal agricultural programs, including
5 individual replacement parts for the machinery and equipment,
6 and including machinery and equipment purchased for lease,
7 but excluding motor vehicles required to be registered under
8 the Illinois Vehicle Code. Horticultural polyhouses or hoop
9 houses used for propagating, growing, or overwintering plants
10 shall be considered farm machinery and equipment under this
11 paragraph.
12 (8) Fuel and petroleum products sold to or used by an
13 air common carrier, certified by the carrier to be used for
14 consumption, shipment, or storage in the conduct of its
15 business as an air common carrier, for a flight destined for
16 or returning from a location or locations outside the United
17 States without regard to previous or subsequent domestic
18 stopovers.
19 (9) Proceeds of mandatory service charges separately
20 stated on customers' bills for the purchase and consumption
21 of food and beverages, to the extent that the proceeds of the
22 service charge are in fact turned over as tips or as a
23 substitute for tips to the employees who participate directly
24 in preparing, serving, hosting or cleaning up the food or
25 beverage function with respect to which the service charge is
26 imposed.
27 (10) Oil field exploration, drilling, and production
28 equipment, including (i) rigs and parts of rigs, rotary rigs,
29 cable tool rigs, and workover rigs, (ii) pipe and tubular
30 goods, including casing and drill strings, (iii) pumps and
31 pump-jack units, (iv) storage tanks and flow lines, (v) any
32 individual replacement part for oil field exploration,
33 drilling, and production equipment, and (vi) machinery and
34 equipment purchased for lease; but excluding motor vehicles
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1 required to be registered under the Illinois Vehicle Code.
2 (11) Photoprocessing machinery and equipment, including
3 repair and replacement parts, both new and used, including
4 that manufactured on special order, certified by the
5 purchaser to be used primarily for photoprocessing, and
6 including photoprocessing machinery and equipment purchased
7 for lease.
8 (12) Coal exploration, mining, offhighway hauling,
9 processing, maintenance, and reclamation equipment, including
10 replacement parts and equipment, and including equipment
11 purchased for lease, but excluding motor vehicles required to
12 be registered under the Illinois Vehicle Code.
13 (13) Food for human consumption that is to be consumed
14 off the premises where it is sold (other than alcoholic
15 beverages, soft drinks and food that has been prepared for
16 immediate consumption) and prescription and nonprescription
17 medicines, drugs, medical appliances, and insulin, urine
18 testing materials, syringes, and needles used by diabetics,
19 for human use, when purchased for use by a person receiving
20 medical assistance under Article 5 of the Illinois Public Aid
21 Code who resides in a licensed long-term care facility, as
22 defined in the Nursing Home Care Act.
23 (14) Semen used for artificial insemination of livestock
24 for direct agricultural production.
25 (15) Horses, or interests in horses, registered with and
26 meeting the requirements of any of the Arabian Horse Club
27 Registry of America, Appaloosa Horse Club, American Quarter
28 Horse Association, United States Trotting Association, or
29 Jockey Club, as appropriate, used for purposes of breeding or
30 racing for prizes.
31 (16) Computers and communications equipment utilized for
32 any hospital purpose and equipment used in the diagnosis,
33 analysis, or treatment of hospital patients sold to a lessor
34 who leases the equipment, under a lease of one year or longer
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1 executed or in effect at the time of the purchase, to a
2 hospital that has been issued an active tax exemption
3 identification number by the Department under Section 1g of
4 the Retailers' Occupation Tax Act.
5 (17) Personal property sold to a lessor who leases the
6 property, under a lease of one year or longer executed or in
7 effect at the time of the purchase, to a governmental body
8 that has been issued an active tax exemption identification
9 number by the Department under Section 1g of the Retailers'
10 Occupation Tax Act.
11 (18) Beginning with taxable years ending on or after
12 December 31, 1995 and ending with taxable years ending on or
13 before December 31, 2004, personal property that is donated
14 for disaster relief to be used in a State or federally
15 declared disaster area in Illinois or bordering Illinois by a
16 manufacturer or retailer that is registered in this State to
17 a corporation, society, association, foundation, or
18 institution that has been issued a sales tax exemption
19 identification number by the Department that assists victims
20 of the disaster who reside within the declared disaster area.
21 (19) Beginning with taxable years ending on or after
22 December 31, 1995 and ending with taxable years ending on or
23 before December 31, 2004, personal property that is used in
24 the performance of infrastructure repairs in this State,
25 including but not limited to municipal roads and streets,
26 access roads, bridges, sidewalks, waste disposal systems,
27 water and sewer line extensions, water distribution and
28 purification facilities, storm water drainage and retention
29 facilities, and sewage treatment facilities, resulting from a
30 State or federally declared disaster in Illinois or bordering
31 Illinois when such repairs are initiated on facilities
32 located in the declared disaster area within 6 months after
33 the disaster.
34 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
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1 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
2 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
3 eff. 8-9-96; revised 8-21-96.)
4 Section 25. The Retailers' Occupation Tax Act is amended
5 by changing Section 2-5 as follows:
6 (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
7 Sec. 2-5. Exemptions. Gross receipts from proceeds from
8 the sale of the following tangible personal property are
9 exempt from the tax imposed by this Act:
10 (1) Farm chemicals.
11 (2) Farm machinery and equipment, both new and used,
12 including that manufactured on special order, certified by
13 the purchaser to be used primarily for production agriculture
14 or State or federal agricultural programs, including
15 individual replacement parts for the machinery and equipment,
16 and including machinery and equipment purchased for lease,
17 but excluding motor vehicles required to be registered under
18 the Illinois Vehicle Code. Horticultural polyhouses or hoop
19 houses used for propagating, growing, or overwintering plants
20 shall be considered farm machinery and equipment under this
21 paragraph.
22 (3) Distillation machinery and equipment, sold as a unit
23 or kit, assembled or installed by the retailer, certified by
24 the user to be used only for the production of ethyl alcohol
25 that will be used for consumption as motor fuel or as a
26 component of motor fuel for the personal use of the user, and
27 not subject to sale or resale.
28 (4) Graphic arts machinery and equipment, including
29 repair and replacement parts, both new and used, and
30 including that manufactured on special order or purchased for
31 lease, certified by the purchaser to be used primarily for
32 graphic arts production.
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1 (5) A motor vehicle of the first division, a motor
2 vehicle of the second division that is a self-contained motor
3 vehicle designed or permanently converted to provide living
4 quarters for recreational, camping, or travel use, with
5 direct walk through access to the living quarters from the
6 driver's seat, or a motor vehicle of the second division that
7 is of the van configuration designed for the transportation
8 of not less than 7 nor more than 16 passengers, as defined in
9 Section 1-146 of the Illinois Vehicle Code, that is used for
10 automobile renting, as defined in the Automobile Renting
11 Occupation and Use Tax Act.
12 (6) Personal property sold by a teacher-sponsored
13 student organization affiliated with an elementary or
14 secondary school located in Illinois.
15 (7) Proceeds of that portion of the selling price of a
16 passenger car the sale of which is subject to the Replacement
17 Vehicle Tax.
18 (8) Personal property sold to an Illinois county fair
19 association for use in conducting, operating, or promoting
20 the county fair.
21 (9) Personal property sold to a not-for-profit music or
22 dramatic arts organization that establishes, by proof
23 required by the Department by rule, that it has received an
24 exemption under Section 501(c) (3) of the Internal Revenue
25 Code and that is organized and operated for the presentation
26 of live public performances of musical or theatrical works on
27 a regular basis.
28 (10) Personal property sold by a corporation, society,
29 association, foundation, institution, or organization, other
30 than a limited liability company, that is organized and
31 operated as a not-for-profit service enterprise for the
32 benefit of persons 65 years of age or older if the personal
33 property was not purchased by the enterprise for the purpose
34 of resale by the enterprise.
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1 (11) Personal property sold to a governmental body, to a
2 corporation, society, association, foundation, or institution
3 organized and operated exclusively for charitable, religious,
4 or educational purposes, or to a not-for-profit corporation,
5 society, association, foundation, institution, or
6 organization that has no compensated officers or employees
7 and that is organized and operated primarily for the
8 recreation of persons 55 years of age or older. A limited
9 liability company may qualify for the exemption under this
10 paragraph only if the limited liability company is organized
11 and operated exclusively for educational purposes. On and
12 after July 1, 1987, however, no entity otherwise eligible for
13 this exemption shall make tax-free purchases unless it has an
14 active identification number issued by the Department.
15 (12) Personal property sold to interstate carriers for
16 hire for use as rolling stock moving in interstate commerce
17 or to lessors under leases of one year or longer executed or
18 in effect at the time of purchase by interstate carriers for
19 hire for use as rolling stock moving in interstate commerce
20 and equipment operated by a telecommunications provider,
21 licensed as a common carrier by the Federal Communications
22 Commission, which is permanently installed in or affixed to
23 aircraft moving in interstate commerce.
24 (13) Proceeds from sales to owners, lessors, or shippers
25 of tangible personal property that is utilized by interstate
26 carriers for hire for use as rolling stock moving in
27 interstate commerce and equipment operated by a
28 telecommunications provider, licensed as a common carrier by
29 the Federal Communications Commission, which is permanently
30 installed in or affixed to aircraft moving in interstate
31 commerce.
32 (14) Machinery and equipment that will be used by the
33 purchaser, or a lessee of the purchaser, primarily in the
34 process of manufacturing or assembling tangible personal
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1 property for wholesale or retail sale or lease, whether the
2 sale or lease is made directly by the manufacturer or by some
3 other person, whether the materials used in the process are
4 owned by the manufacturer or some other person, or whether
5 the sale or lease is made apart from or as an incident to the
6 seller's engaging in the service occupation of producing
7 machines, tools, dies, jigs, patterns, gauges, or other
8 similar items of no commercial value on special order for a
9 particular purchaser.
10 (15) Proceeds of mandatory service charges separately
11 stated on customers' bills for purchase and consumption of
12 food and beverages, to the extent that the proceeds of the
13 service charge are in fact turned over as tips or as a
14 substitute for tips to the employees who participate directly
15 in preparing, serving, hosting or cleaning up the food or
16 beverage function with respect to which the service charge is
17 imposed.
18 (16) Petroleum products sold to a purchaser if the
19 seller is prohibited by federal law from charging tax to the
20 purchaser.
21 (17) Tangible personal property sold to a common carrier
22 by rail or motor that receives the physical possession of the
23 property in Illinois and that transports the property, or
24 shares with another common carrier in the transportation of
25 the property, out of Illinois on a standard uniform bill of
26 lading showing the seller of the property as the shipper or
27 consignor of the property to a destination outside Illinois,
28 for use outside Illinois.
29 (18) Legal tender, currency, medallions, or gold or
30 silver coinage issued by the State of Illinois, the
31 government of the United States of America, or the government
32 of any foreign country, and bullion.
33 (19) Oil field exploration, drilling, and production
34 equipment, including (i) rigs and parts of rigs, rotary rigs,
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1 cable tool rigs, and workover rigs, (ii) pipe and tubular
2 goods, including casing and drill strings, (iii) pumps and
3 pump-jack units, (iv) storage tanks and flow lines, (v) any
4 individual replacement part for oil field exploration,
5 drilling, and production equipment, and (vi) machinery and
6 equipment purchased for lease; but excluding motor vehicles
7 required to be registered under the Illinois Vehicle Code.
8 (20) Photoprocessing machinery and equipment, including
9 repair and replacement parts, both new and used, including
10 that manufactured on special order, certified by the
11 purchaser to be used primarily for photoprocessing, and
12 including photoprocessing machinery and equipment purchased
13 for lease.
14 (21) Coal exploration, mining, offhighway hauling,
15 processing, maintenance, and reclamation equipment, including
16 replacement parts and equipment, and including equipment
17 purchased for lease, but excluding motor vehicles required to
18 be registered under the Illinois Vehicle Code.
19 (22) Fuel and petroleum products sold to or used by an
20 air carrier, certified by the carrier to be used for
21 consumption, shipment, or storage in the conduct of its
22 business as an air common carrier, for a flight destined for
23 or returning from a location or locations outside the United
24 States without regard to previous or subsequent domestic
25 stopovers.
26 (23) A transaction in which the purchase order is
27 received by a florist who is located outside Illinois, but
28 who has a florist located in Illinois deliver the property to
29 the purchaser or the purchaser's donee in Illinois.
30 (24) Fuel consumed or used in the operation of ships,
31 barges, or vessels that are used primarily in or for the
32 transportation of property or the conveyance of persons for
33 hire on rivers bordering on this State if the fuel is
34 delivered by the seller to the purchaser's barge, ship, or
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1 vessel while it is afloat upon that bordering river.
2 (25) A motor vehicle sold in this State to a nonresident
3 even though the motor vehicle is delivered to the nonresident
4 in this State, if the motor vehicle is not to be titled in
5 this State, and if a driveaway decal permit is issued to the
6 motor vehicle as provided in Section 3-603 of the Illinois
7 Vehicle Code or if the nonresident purchaser has vehicle
8 registration plates to transfer to the motor vehicle upon
9 returning to his or her home state. The issuance of the
10 driveaway decal permit or having the out-of-state
11 registration plates to be transferred is prima facie evidence
12 that the motor vehicle will not be titled in this State.
13 (26) Semen used for artificial insemination of livestock
14 for direct agricultural production.
15 (27) Horses, or interests in horses, registered with and
16 meeting the requirements of any of the Arabian Horse Club
17 Registry of America, Appaloosa Horse Club, American Quarter
18 Horse Association, United States Trotting Association, or
19 Jockey Club, as appropriate, used for purposes of breeding or
20 racing for prizes.
21 (28) Computers and communications equipment utilized for
22 any hospital purpose and equipment used in the diagnosis,
23 analysis, or treatment of hospital patients sold to a lessor
24 who leases the equipment, under a lease of one year or longer
25 executed or in effect at the time of the purchase, to a
26 hospital that has been issued an active tax exemption
27 identification number by the Department under Section 1g of
28 this Act.
29 (29) Personal property sold to a lessor who leases the
30 property, under a lease of one year or longer executed or in
31 effect at the time of the purchase, to a governmental body
32 that has been issued an active tax exemption identification
33 number by the Department under Section 1g of this Act.
34 (30) Beginning with taxable years ending on or after
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1 December 31, 1995 and ending with taxable years ending on or
2 before December 31, 2004, personal property that is donated
3 for disaster relief to be used in a State or federally
4 declared disaster area in Illinois or bordering Illinois by a
5 manufacturer or retailer that is registered in this State to
6 a corporation, society, association, foundation, or
7 institution that has been issued a sales tax exemption
8 identification number by the Department that assists victims
9 of the disaster who reside within the declared disaster area.
10 (31) Beginning with taxable years ending on or after
11 December 31, 1995 and ending with taxable years ending on or
12 before December 31, 2004, personal property that is used in
13 the performance of infrastructure repairs in this State,
14 including but not limited to municipal roads and streets,
15 access roads, bridges, sidewalks, waste disposal systems,
16 water and sewer line extensions, water distribution and
17 purification facilities, storm water drainage and retention
18 facilities, and sewage treatment facilities, resulting from a
19 State or federally declared disaster in Illinois or bordering
20 Illinois when such repairs are initiated on facilities
21 located in the declared disaster area within 6 months after
22 the disaster.
23 (Source: P.A. 88-337; 88-480; 88-547; 88-670, eff. 12-2-94;
24 89-16, eff. 5-30-95; 89-115, eff. 1-1-96; 89-349, eff.
25 8-17-95; 89-495, eff. 6-24-96; 89-496, eff. 6-25-96; 89-626,
26 eff. 8-9-96; revised 8-21-96.)
27 Section 30. The Property Tax Code is amended by changing
28 Sections 6-30, 10-152, 14-20, 15-170, and 15-175 and adding
29 Sections 6-32 and 6-34 as follows:
30 (35 ILCS 200/6-30)
31 Sec. 6-30. Board of review in commission counties. In
32 counties not under township organization with less than
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1 3,000,000 inhabitants in which no board of review is elected
2 under Section 6-35, the board of county commissioners shall
3 constitute the board of review. They shall have all the
4 powers and perform all the duties conferred on or required by
5 boards of review and shall within one year of taking office
6 successfully complete a basic course in assessment practice
7 approved by the Department. Alternatively, the board of
8 county commissioners may appoint a 3-member board of review.
9 County commissioners shall receive no additional compensation
10 for serving on the board of review. County commissioners
11 serving as the board of review must meet the examination
12 requirements of Section 6-32. If any member of the board of
13 county commissioners fails to meet the examination
14 requirements, the board of county commissioners shall appoint
15 a board of review.
16 The board of county commissioners shall appoint a
17 3-member board of review if (i) the board of county
18 commissioners so chooses or (ii) any member of the board of
19 county commissioners fails to meet the examination
20 requirements of Section 6-32. No person may serve on an
21 appointed board of review under this Section unless he or she
22 meets the examination requirements of Section 6-32. Members
23 of a board of review appointed by the board of county
24 commissioners shall receive a per diem for their services as
25 established by the board of county commissioners.
26 A board of review appointed by the board of county
27 commissioners shall serve at the pleasure of the board of the
28 county commissioners. If the board of review is appointed
29 because any member of the board of county commissioners fails
30 to meet the examination requirements of Section 6-32 and all
31 members subsequently fulfill the requirements, the board of
32 county commissioners may terminate the authority of the
33 sitting board of review, as soon as it completes its work for
34 a tax year, and serve as the board of review.
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1 (Source: P.A. 87-818; 87-1189; 88-455; incorporates 88-221;
2 88-670, eff. 12-2-94.)
3 (35 ILCS 200/6-32 new)
4 Sec. 6-32. Examination requirement. In any county to
5 which Section 6-30 applies, no person may serve on a board of
6 review who has not passed an examination prepared and
7 administered by the Department to determine his or her
8 competence to hold the office. The Department shall conduct
9 examinations for various counties in a convenient location in
10 the region. A candidate appearing at the examination shall
11 indicate to the Department the name of the county the results
12 shall be certified to if he or she successfully passes the
13 examination. The Department shall certify the list to each
14 county from which candidates have appeared at the examination
15 location. Within one year after the effective date of this
16 amendatory Act of 1997, the Department shall conduct an
17 examination at least once in each commission county for which
18 the chairman of the County Board of Commissioners requests an
19 examination. The Department may provide by rule the maximum
20 time that the name of a person who has passed the examination
21 shall be included on a list of persons eligible to serve on
22 the board of review.
23 (35 ILCS 200/6-34 new)
24 Sec. 6-34. Political makeup. If the board of county
25 commissioners appoints a board of review as prescribed in
26 Section 6-30, the board of review shall consist of 2 members
27 affiliated with the political party polling the highest vote
28 for any county office in the county and one member of the
29 party polling the second highest vote for the same county
30 office at the last general election.
31 (35 ILCS 200/10-152)
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1 (Section scheduled to be repealed on December 31, 2006)
2 Sec. 10-152. Vegetative filter strip assessment.
3 (a) In counties with less than 3,000,000 inhabitants,
4 any land (i) that is located between a farm field and an area
5 to be protected, including but not limited to surface water,
6 a stream, a river, or a sinkhole and (ii) that meets the
7 requirements of subsection (b) of this Section shall be
8 considered a "vegetative filter strip" and valued at 1/6th of
9 its productivity index equalized assessed value as cropland.
10 In counties with 3,000,000 or more inhabitants, the land
11 shall be valued at the lesser of either (i) 16% of the fair
12 cash value of the farmland estimated at the price it would
13 bring at a fair, voluntary sale for use by the buyer as a
14 farm as defined in Section 1-60 or (ii) 90% of the 1983
15 average equalized assessed value per acre certified by the
16 Department of Revenue.
17 (b) Vegetative filter strips shall meet the standards
18 and specifications set forth in the Natural Resources
19 Conservation Service Technical Guide and shall must be at
20 least 66 feet in width and contain vegetation that (i) has a
21 dense top growth; (ii) forms a uniform ground cover; (iii)
22 has a heavy fibrous root system; and (iv) tolerates
23 pesticides used in the farm field.
24 (c) The county's soil and water conservation district
25 shall assist the taxpayer in completing a uniform certified
26 document as prescribed by the Department of Revenue in
27 cooperation with the Association of Illinois Soil and Water
28 Conservation Districts that certifies (i) that the property
29 meets the requirements established under this Section for
30 vegetative filter strips and (ii) the acreage or square
31 footage of property that qualifies for assessment as a
32 vegetative filter strip. The document shall be filed by the
33 applicant with the Chief County Assessment Officer. The
34 Chief County Assessment Officer shall promulgate rules
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1 concerning the filing of the document. The soil and water
2 conservation district shall create a conservation plan for
3 the creation of the filter strip. The plan shall be kept on
4 file in the soil and water conservation district office.
5 Nothing in this Section shall be construed to require any
6 taxpayer to have vegetative filter strips.
7 (d) A joint report by the Department of Agriculture and
8 the Department of Natural Resources concerning the effect and
9 impact of vegetative filter strip assessment shall be
10 submitted to the General Assembly by March 1, 2006.
11 (e) This Section is repealed on December 31, 2006.
12 (Source: P.A. 89-606, eff. 1-1-97.)
13 (35 ILCS 200/14-20)
14 Sec. 14-20. Certificate of error; counties of less than
15 3,000,000. In any county with less than 3,000,000
16 inhabitants, if, at any time before judgment or order of sale
17 is entered in any proceeding to collect or to enjoin the
18 collection of taxes based upon any assessment of any
19 property, the chief county assessment officer discovers an
20 error or mistake in the assessment (other than errors of
21 judgment as to the valuation of the property), he or she
22 shall issue to the person erroneously assessed a certificate
23 setting forth the nature of the error and the cause or causes
24 of the error. In any county with less than 3,000,000
25 inhabitants, if an owner fails to file an application for the
26 Senior Citizens Assessment Freeze Homestead Exemption
27 provided in Section 15-172 during the previous assessment
28 year and qualifies for the exemption, the Chief County
29 Assessment Officer pursuant to this Section, or the Board of
30 Review pursuant to Section 16-75, shall issue a certificate
31 of error setting forth the correct taxable valuation of the
32 property. The certificate, when properly endorsed by the
33 majority of the board of review, showing their concurrence,
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1 and not otherwise, may be used in evidence in any court of
2 competent jurisdiction, and when so introduced in evidence,
3 shall become a part of the court record and shall not be
4 removed from the files except on an order of the court.
5 Issuance of a certificate of error shall not reduce a
6 tax, except as ordered by the court.
7 (Source: P.A. 83-121; 88-455.)
8 (35 ILCS 200/15-170)
9 Sec. 15-170. Senior Citizens Homestead Exemption. An
10 annual homestead exemption limited, except as described here
11 with relation to cooperatives, to a maximum reduction set
12 forth below from the property's value, as equalized or
13 assessed by the Department, is granted for property that is
14 occupied as a residence by a person 65 years of age or older
15 who is liable for paying real estate taxes on the property
16 and is an owner of record of the property or has a legal or
17 equitable interest therein as evidenced by a written
18 instrument, except for a leasehold interest, other than a
19 leasehold interest of land on which a single family residence
20 is located, which is occupied as a residence by a person 65
21 years or older who has an ownership interest therein, legal,
22 equitable or as a lessee, and on which he or she is liable
23 for the payment of property taxes. The maximum reduction
24 shall be $2,500 in counties with 3,000,000 or more
25 inhabitants and $2,000 in all other counties. For land
26 improved with an apartment building owned and operated as a
27 cooperative or a building which is a life care facility which
28 shall be considered to be a cooperative, the maximum
29 reduction from the value of the property, as equalized by the
30 Department, shall be multiplied by the number of apartments
31 or units occupied by a person 65 years of age or older who is
32 liable, by contract with the owner or owners of record, for
33 paying property taxes on the property and is an owner of
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1 record of a legal or equitable interest in the cooperative
2 apartment building, other than a leasehold interest. In a
3 cooperative where a homestead exemption has been granted,
4 the cooperative association or its management firm shall
5 credit the savings resulting from that exemption only to the
6 apportioned tax liability of the owner who qualified for the
7 exemption. Any person who willfully refuses to so credit the
8 savings shall be guilty of a Class B misdemeanor. Under this
9 Section and Section 15-175, "life care facility" means a
10 facility as defined in Section 2 of the Life Care Facilities
11 Act, with which the applicant for the homestead exemption has
12 a life care contract as defined in that Act, which requires
13 the applicant to pay property taxes.
14 When a homestead exemption has been granted under this
15 Section and the person qualifying subsequently becomes a
16 resident of a facility licensed under the Nursing Home Care
17 Act, the exemption shall continue so long as the residence
18 continues to be occupied by the qualifying person's spouse if
19 the spouse is 65 years of age or older, or if the residence
20 remains unoccupied but is still owned by the person qualified
21 for the homestead exemption.
22 A person who will be 65 years of age during the current
23 assessment year shall be eligible to apply for the homestead
24 exemption during that assessment year. Application shall be
25 made during the application period in effect for the county
26 of his residence.
27 The assessor or chief county assessment officer may
28 determine the eligibility of a life care facility to receive
29 the benefits provided by this Section, by affidavit,
30 application, visual inspection, questionnaire or other
31 reasonable methods in order to insure that the tax savings
32 resulting from the exemption are credited by the management
33 firm to the apportioned tax liability of each qualifying
34 resident. The assessor may request reasonable proof that the
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1 management firm has so credited the exemption.
2 The chief county assessment officer of each county with
3 less than 3,000,000 inhabitants shall provide to each person
4 allowed a homestead exemption under this Section a form to
5 designate any other person to receive a duplicate of any
6 notice of delinquency in the payment of taxes assessed and
7 levied under this Code on the property of the person
8 receiving the exemption. The duplicate notice shall be in
9 addition to the notice required to be provided to the person
10 receiving the exemption, and shall be given in the manner
11 required by this Code. The person filing the request for the
12 duplicate notice shall pay a fee of $5 to cover
13 administrative costs to the supervisor of assessments, who
14 shall then file the executed designation with the county
15 collector. Notwithstanding any other provision of this Code
16 to the contrary, the filing of such an executed designation
17 requires the county collector to provide duplicate notices as
18 indicated by the designation. A designation may be rescinded
19 by the person who executed such designation at any time, in
20 the manner and form required by the chief county assessment
21 officer.
22 The assessor or chief county assessment officer may
23 determine the eligibility of residential property to receive
24 the homestead exemption provided by this Section by
25 application, visual inspection, questionnaire or other
26 reasonable methods. The determination shall be made in
27 accordance with guidelines established by the Department.
28 In counties with less than 3,000,000 inhabitants, if the
29 assessor or chief county assessment officer requires annual
30 application for verification of eligibility for an exemption
31 once granted under this Section, the application shall be
32 mailed to the taxpayer.
33 The assessor or chief county assessment officer shall
34 notify each person who qualifies for an exemption under this
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1 Section that the person may also qualify for deferral of real
2 estate taxes under the Senior Citizens and Disabled Persons
3 Real Estate Tax Deferral Act. The notice shall set forth the
4 qualifications needed for deferral of real estate taxes, the
5 address and telephone number of county collector, and a
6 statement that applications for deferral of real estate taxes
7 may be obtained from the county collector.
8 (Source: P.A. 88-455; 89-412, eff. 11-17-95.)
9 (35 ILCS 200/15-175)
10 Sec. 15-175. General homestead exemption. Homestead
11 property is entitled to an annual homestead exemption
12 limited, except as described here with relation to
13 cooperatives, to a reduction in the equalized assessed value
14 of homestead property equal to the increase in equalized
15 assessed value for the current assessment year above the
16 equalized assessed value of the property for 1977, up to the
17 maximum reduction set forth below. If however, the 1977
18 equalized assessed value upon which taxes were paid is
19 subsequently determined by local assessing officials, the
20 Property Tax Appeal Board, or a court to have been excessive,
21 the equalized assessed value which should have been placed on
22 the property for 1977 shall be used to determine the amount
23 of the exemption.
24 The maximum reduction shall be $4,500 in counties with
25 3,000,000 or more inhabitants and $3,500 in all other
26 counties.
27 "Homestead property" under this Section includes
28 residential property that is occupied by its owner or owners
29 as his or their principal dwelling place, or that is a
30 leasehold interest on which a single family residence is
31 situated, which is occupied as a residence by a person who
32 has an ownership interest therein, legal or equitable or as a
33 lessee, and on which the person is liable for the payment of
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1 property taxes. For land improved with an apartment building
2 owned and operated as a cooperative or a building which is a
3 life care facility as defined in Section 15-170 and
4 considered to be a cooperative under Section 15-170, the
5 maximum reduction from the equalized assessed value shall be
6 limited to the increase in the value above the equalized
7 assessed value of the property for 1977, up to the maximum
8 reduction set forth above, multiplied by the number of
9 apartments or units occupied by a person or persons who is
10 liable, by contract with the owner or owners of record, for
11 paying property taxes on the property and is an owner of
12 record of a legal or equitable interest in the cooperative
13 apartment building, other than a leasehold interest. For
14 purposes of this Section, the term "life care facility" has
15 the meaning stated in Section 15-170.
16 In a cooperative where a homestead exemption has been
17 granted, the cooperative association or its management firm
18 shall credit the savings resulting from that exemption only
19 to the apportioned tax liability of the owner who qualified
20 for the exemption. Any person who willfully refuses to so
21 credit the savings shall be guilty of a Class B misdemeanor.
22 Where married persons maintain and reside in separate
23 residences qualifying as homestead property, each residence
24 shall receive 50% of the total reduction in equalized
25 assessed valuation provided by this Section.
26 The assessor, or chief county assessment officer may
27 determine the eligibility of residential property to receive
28 the homestead exemption by application, visual inspection,
29 questionnaire or other reasonable methods. The determination
30 shall be made in accordance with guidelines established by
31 the Department. In counties with less than 3,000,000
32 inhabitants, if an application is used to determine
33 eligibility, the application shall be mailed to any taxpayer
34 over 65 years of age who has once applied for and been
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1 granted an exemption under this Section. In counties with
2 fewer than 3,000,000 inhabitants, in the event of a sale of
3 homestead property the homestead exemption shall remain in
4 effect for the remainder of the assessment year of the sale.
5 The assessor or chief county assessment officer may require
6 the new owner of the property to apply for the homestead
7 exemption for the following assessment year.
8 (Source: P.A. 87-894; 87-1189; 88-455.)
9 Section 32. The Counties Code is amended by changing
10 Section 5-1006.5 as follows:
11 (55 ILCS 5/5-1006.5)
12 Sec. 5-1006.5. Special County Retailers' Occupation Tax
13 For Public Safety.
14 (a) The county board of any county may impose a tax upon
15 all persons engaged in the business of selling tangible
16 personal property, other than personal property titled or
17 registered with an agency of this State's government, at
18 retail in the county on the gross receipts from the sales
19 made in the course of business to provide revenue to be used
20 exclusively for public safety purposes in that county, if a
21 proposition for the tax has been submitted to the electors of
22 that county and approved by a majority of those voting on the
23 question. If imposed, this tax shall be imposed only in
24 one-quarter percent increments. By resolution, the county
25 board may order the proposition to be submitted at any
26 election. The county clerk shall certify the question to the
27 proper election authority, who shall submit the proposition
28 at an election in accordance with the general election law.
29 The proposition shall be in substantially the following
30 form:
31 "Shall (name of county) be authorized to impose a
32 public safety tax at the rate of .... upon all persons
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1 engaged in the business of selling tangible personal
2 property at retail in the county on gross receipts from
3 the sales made in the course of their business to be used
4 for crime prevention, detention, and other public safety
5 purposes?"
6 Votes shall be recorded as Yes or No. If a majority of the
7 electors voting on the proposition vote in favor of it, the
8 county may impose the tax.
9 This additional tax may not be imposed on the sales of
10 food for human consumption that is to be consumed off the
11 premises where it is sold (other than alcoholic beverages,
12 soft drinks, and food which has been prepared for immediate
13 consumption) and prescription and non-prescription medicines,
14 drugs, medical appliances and insulin, urine testing
15 materials, syringes, and needles used by diabetics. The tax
16 imposed by a county under this Section and all civil
17 penalties that may be assessed as an incident of the tax
18 shall be collected and enforced by the Illinois Department of
19 Revenue. The certificate of registration that is issued by
20 the Department to a retailer under the Retailers' Occupation
21 Tax Act shall permit the retailer to engage in a business
22 that is taxable without registering separately with the
23 Department under an ordinance or resolution under this
24 Section. The Department has full power to administer and
25 enforce this Section, to collect all taxes and penalties due
26 under this Section, to dispose of taxes and penalties so
27 collected in the manner provided in this Section, and to
28 determine all rights to credit memoranda arising on account
29 of the erroneous payment of a tax or penalty under this
30 Section. In the administration of and compliance with this
31 Section, the Department and persons who are subject to this
32 Section shall (i) have the same rights, remedies, privileges,
33 immunities, powers, and duties, (ii) be subject to the same
34 conditions, restrictions, limitations, penalties, and
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1 definitions of terms, and (iii) employ the same modes of
2 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
3 1f, 1i, 1j, 2, 2-10 (in respect to all provisions contained
4 in those Sections other than the State rate of tax), 2-40,
5 2a, 2b, 2c, 3 (except provisions relating to transaction
6 returns and quarter monthly payments), 4, 5, 5a, 5b, 5c, 5d,
7 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10,
8 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and
9 Section 3-7 of the Uniform Penalty and Interest Act as if
10 those provisions were set forth in this Section.
11 Persons subject to any tax imposed under the authority
12 granted in this Section may reimburse themselves for their
13 sellers' tax liability by separately stating the tax as an
14 additional charge, which charge may be stated in combination,
15 in a single amount, with State tax which sellers are required
16 to collect under the Use Tax Act, pursuant to such bracketed
17 schedules as the Department may prescribe.
18 Whenever the Department determines that a refund should
19 be made under this Section to a claimant instead of issuing a
20 credit memorandum, the Department shall notify the State
21 Comptroller, who shall cause the order to be drawn for the
22 amount specified and to the person named in the notification
23 from the Department. The refund shall be paid by the State
24 Treasurer out of the County Public Safety Retailers'
25 Occupation Tax Fund.
26 (b) If a tax has been imposed under subsection (a), a
27 service occupation tax shall also be imposed at the same rate
28 upon all persons engaged, in the county, in the business of
29 making sales of service, who, as an incident to making those
30 sales of service, transfer tangible personal property within
31 the county as an incident to a sale of service. This tax may
32 not be imposed on sales of food for human consumption that is
33 to be consumed off the premises where it is sold (other than
34 alcoholic beverages, soft drinks, and food prepared for
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1 immediate consumption) and prescription and non-prescription
2 medicines, drugs, medical appliances and insulin, urine
3 testing materials, syringes, and needles used by diabetics.
4 The tax imposed under this subsection and all civil penalties
5 that may be assessed as an incident thereof shall be
6 collected and enforced by the Department of Revenue. The
7 Department has full power to administer and enforce this
8 subsection; to collect all taxes and penalties due hereunder;
9 to dispose of taxes and penalties so collected in the manner
10 hereinafter provided; and to determine all rights to credit
11 memoranda arising on account of the erroneous payment of tax
12 or penalty hereunder. In the administration of, and
13 compliance with this subsection, the Department and persons
14 who are subject to this paragraph shall (i) have the same
15 rights, remedies, privileges, immunities, powers, and duties,
16 (ii) be subject to the same conditions, restrictions,
17 limitations, penalties, exclusions, exemptions, and
18 definitions of terms, and (iii) employ the same modes of
19 procedure as are prescribed in Sections 1a-1, 2 (except that
20 the reference to State in the definition of supplier
21 maintaining a place of business in this State shall mean the
22 county), 2a, 3 through 3-50 (in respect to all provisions
23 therein other than the State rate of tax), 4 (except that the
24 reference to the State shall be to the county), 5, 7, 8
25 (except that the jurisdiction to which the tax shall be a
26 debt to the extent indicated in that Section 8 shall be the
27 county), 9 (except as to the disposition of taxes and
28 penalties collected, and except that the returned merchandise
29 credit for this tax may not be taken against any State tax),
30 10, 11, 12 (except the reference therein to Section 2b of the
31 Retailers' Occupation Tax Act), 13 (except that any reference
32 to the State shall mean the county), the first paragraph of
33 Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
34 Tax Act and Section 3-7 of the Uniform Penalty and Interest
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1 Act, as fully as if those provisions were set forth herein.
2 Persons subject to any tax imposed under the authority
3 granted in this subsection may reimburse themselves for their
4 serviceman's tax liability by separately stating the tax as
5 an additional charge, which charge may be stated in
6 combination, in a single amount, with State tax that
7 servicemen are authorized to collect under the Service Use
8 Tax Act, in accordance with such bracket schedules as the
9 Department may prescribe.
10 Whenever the Department determines that a refund should
11 be made under this subsection to a claimant instead of
12 issuing a credit memorandum, the Department shall notify the
13 State Comptroller, who shall cause the warrant to be drawn
14 for the amount specified, and to the person named, in the
15 notification from the Department. The refund shall be paid
16 by the State Treasurer out of the County Public Safety
17 Retailers' Occupation Fund.
18 Nothing in this subsection shall be construed to
19 authorize the county to impose a tax upon the privilege of
20 engaging in any business which under the Constitution of the
21 United States may not be made the subject of taxation by the
22 State.
23 (c) The Department shall immediately pay over to the
24 State Treasurer, Ex Officio, as trustee, all taxes and
25 penalties collected under this Section to be deposited into
26 the County Public Safety Retailers' Occupation Tax Fund,
27 which shall be an unappropriated trust fund held outside of
28 the State treasury is created in the State treasury. On or
29 before the 25th day of each calendar month, the Department
30 shall prepare and certify to the Comptroller the disbursement
31 of stated sums of money to the counties from which retailers
32 have paid taxes or penalties to the Department during the
33 second preceding calendar month. The amount to be paid to
34 each county shall be the amount (not including credit
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1 memoranda) collected under this Section during the second
2 preceding calendar month by the Department plus an amount the
3 Department determines is necessary to offset any amounts that
4 were erroneously paid to a different taxing body, and not
5 including (i) an amount equal to the amount of refunds made
6 during the second preceding calendar month by the Department
7 on behalf of the county and (ii) any amount that the
8 Department determines is necessary to offset any amounts that
9 were payable to a different taxing body but were erroneously
10 paid to the county. Within 10 days after receipt by the
11 Comptroller of the disbursement certification to the counties
12 provided for in this Section to be given to the Comptroller
13 by the Department, the Comptroller shall cause the orders to
14 be drawn for the respective amounts in accordance with
15 directions contained in the certification.
16 In addition to the disbursement required by the preceding
17 paragraph, an allocation shall be made in March of each year
18 to each county that received more than $500,000 in
19 disbursements under the preceding paragraph in the preceding
20 calendar year. The allocation shall be in an amount equal to
21 the average monthly distribution made to each such county
22 under the preceding paragraph during the preceding calendar
23 year (excluding the 2 months of highest receipts). The
24 distribution made in March of each year subsequent to the
25 year in which an allocation was made pursuant to this
26 paragraph and the preceding paragraph shall be reduced by the
27 amount allocated and disbursed under this paragraph in the
28 preceding calendar year. The Department shall prepare and
29 certify to the Comptroller for disbursement the allocations
30 made in accordance with this paragraph.
31 (d) For the purpose of determining the local
32 governmental unit whose tax is applicable, a retail sale by a
33 producer of coal or another mineral mined in Illinois is a
34 sale at retail at the place where the coal or other mineral
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1 mined in Illinois is extracted from the earth. This
2 paragraph does not apply to coal or another mineral when it
3 is delivered or shipped by the seller to the purchaser at a
4 point outside Illinois so that the sale is exempt under the
5 United States Constitution as a sale in interstate or foreign
6 commerce.
7 (e) Nothing in this Section shall be construed to
8 authorize a county to impose a tax upon the privilege of
9 engaging in any business that under the Constitution of the
10 United States may not be made the subject of taxation by this
11 State.
12 (f) The results of any election authorizing a
13 proposition to impose a tax under this Section or effecting a
14 change in the rate of tax shall be certified by the county
15 clerk and filed with the Illinois Department of Revenue on or
16 before the first day of June. The Illinois Department of
17 Revenue shall then proceed to administer and enforce this
18 Section as of the first day of January next following the
19 filing.
20 (g) When certifying the amount of a monthly disbursement
21 to a county under this Section, the Department shall increase
22 or decrease the amounts by an amount necessary to offset any
23 miscalculation of previous disbursements. The offset amount
24 shall be the amount erroneously disbursed within the previous
25 6 months from the time a miscalculation is discovered.
26 (h) This Section may be cited as the "Special County
27 Occupation Tax For Public Safety Law".
28 (Source: P.A. 89-107, eff. 1-1-96; 89-718, eff. 3-7-97.)
29 Section 35. The Senior Citizens Real Estate Tax Deferral
30 Act is amended by changing Sections 1, 2, 3, 5, and 7 and the
31 title of the Act as follows:
32 (320 ILCS 30/Act title)
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1 An Act in relation to the deferral of payment of real
2 estate taxes by persons 65 years of age and over and disabled
3 persons.
4 (Source: P.A. 83-895.)
5 (320 ILCS 30/1) (from Ch. 67 1/2, par. 451)
6 Sec. 1. Short title. This Act shall be known and may be
7 cited as the "Senior Citizens and Disabled Persons Real
8 Estate Tax Deferral Act".
9 (Source: P.A. 83-895.)
10 (320 ILCS 30/2) (from Ch. 67 1/2, par. 452)
11 Sec. 2. Definitions. As used in this Act:
12 (a) "Taxpayer" means an individual whose household
13 income for the year is no greater than $25,000.
14 (b) "Tax deferred property" means the property upon
15 which real estate taxes are deferred under this Act.
16 (c) "Homestead" means the land and buildings thereon,
17 including a condominium or a dwelling unit in a multidwelling
18 building that is owned and operated as a cooperative,
19 occupied by the taxpayer as his residence or which are
20 temporarily unoccupied by the taxpayer because such taxpayer
21 is temporarily residing, for not more than 1 year, in a
22 licensed facility as defined in Section 1-113 of the Nursing
23 Home Care Act.
24 (d) "Real estate taxes" or "taxes" means the taxes on
25 real property for which the taxpayer would be liable under
26 the Property Tax Code, including special service area taxes,
27 and special assessments on benefited real property for which
28 the taxpayer would be liable to a unit of local government.
29 (e) "Department" means the Department of Revenue.
30 (f) "Qualifying property" means a homestead which (a)
31 the taxpayer or the taxpayer and his spouse own in fee simple
32 or are purchasing in fee simple under a recorded instrument
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1 of sale, (b) is not income-producing property, (c) is not
2 subject to a lien for unpaid real estate taxes when a claim
3 under this Act is filed.
4 (g) "Equity interest" means the current assessed
5 valuation of the qualified property times the fraction
6 necessary to convert that figure to full market value minus
7 any outstanding debts or liens on that property. In the case
8 of qualifying property not having a separate assessed
9 valuation, the appraised value as determined by a qualified
10 real estate appraiser shall be used instead of the current
11 assessed valuation.
12 (h) "Household income" has the meaning ascribed to that
13 term in the Senior Citizens and Disabled Persons Property Tax
14 Relief and Pharmaceutical Assistance Act.
15 (i) "Collector" means the county collector or, if the
16 taxes to be deferred are special assessments, an official
17 designated by a unit of local government to collect special
18 assessments.
19 (j) "Disabled person" has the same meaning as in Section
20 3.14 of the Senior Citizens and Disabled Persons Property Tax
21 Relief and Pharmaceutical Assistance Act.
22 (Source: P.A. 88-268; 88-509; 88-670, eff. 12-2-94.)
23 (320 ILCS 30/3) (from Ch. 67 1/2, par. 453)
24 Sec. 3. Application and requirements. A taxpayer may,
25 on or before March 1 of each year, apply to the county
26 collector of the county where his or her qualifying property
27 is located, or to the official designated by a unit of local
28 government to collect special assessments on the qualifying
29 property, as the case may be, for a deferral of all or a part
30 of real estate taxes payable during that year for the
31 preceding year in the case of real estate taxes other than
32 special assessments, or for a deferral of any installments
33 payable during that year in the case of special assessments,
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1 on all or part of his or her qualifying property. The
2 application shall be on a form prescribed by the Department
3 and furnished by the collector, showing that (a) the
4 applicant will be 65 years of age or older by June 1 of the
5 year for which a tax deferral is claimed or the applicant is
6 a disabled person as defined by Section 3.14 of the Senior
7 Citizens and Disabled Persons Property Tax Relief and
8 Pharmaceutical Assistance Act, (b) describing the property
9 and verifying that the property is qualifying property as
10 defined in Section 2, (c) certifying that the taxpayer has
11 owned and occupied as his or her residence such property or
12 other qualifying property in the State for at least the last
13 3 years except for any periods during which the taxpayer may
14 have temporarily resided in a nursing or sheltered care home,
15 and (d) specifying whether the deferral is for all or a part
16 of the taxes, and, if for a part, the amount of deferral
17 applied for. As to qualifying property not having a separate
18 assessed valuation, the taxpayer shall also file with the
19 county collector a written appraisal of the property prepared
20 by a qualified real estate appraiser together with a
21 certificate signed by the appraiser stating that he or she
22 has personally examined the property and setting forth the
23 value of the land and the value of the buildings thereon
24 occupied by the taxpayer as his or her residence. The
25 collector shall grant the tax deferral provided such deferral
26 does not exceed funds available in the Senior Citizens and
27 Disabled Persons Real Estate Deferred Tax Revolving Fund and
28 provided that the owner or owners of such real property have
29 entered into a tax deferral and recovery agreement with the
30 collector on behalf of the county or other unit of local
31 government, which agreement expressly states:
32 (1) that the total amount of taxes deferred under this
33 Act, plus interest, for the year for which a tax deferral is
34 claimed as well as for those previous years for which taxes
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1 are not delinquent and for which such deferral has been
2 claimed may not exceed 80% of the taxpayer's equity interest
3 in the property for which taxes are to be deferred and that,
4 if the total deferred taxes plus interest equals 80% of the
5 taxpayer's equity interest in the property, the taxpayer
6 shall thereafter pay the annual interest due on such deferred
7 taxes plus interest so that total deferred taxes plus
8 interest will not exceed such 80% of the taxpayer's equity
9 interest in the property;
10 (2) that any real estate taxes deferred under this Act
11 and any interest accrued thereon at the rate of 6% per year
12 are a lien on the real estate and improvements thereon until
13 paid. No sale or transfer of such real property may be
14 legally closed and recorded until the taxes which would
15 otherwise have been due on the property, plus accrued
16 interest, have been paid unless the collector certifies in
17 writing that an arrangement for prompt payment of the amount
18 due has been made with his or her office. The same shall
19 apply if the property is to be made the subject of a contract
20 of sale.
21 (3) that upon the death of the taxpayer claiming the
22 deferral the heirs-at-law, assignees or legatees shall have
23 first priority to the real property upon which taxes have
24 been deferred by paying in full the total taxes which would
25 otherwise have been due, plus interest. However, if such
26 heir-at-law, assignee, or legatee is a surviving spouse, the
27 tax deferred status of the property shall be continued during
28 the life of that surviving spouse if the spouse is 55 years
29 of age or older within 6 months of the date of death of the
30 taxpayer and enters into a tax deferral and recovery
31 agreement before the time when deferred taxes become due
32 under this Section. Any additional taxes deferred, plus
33 interest, on the real property under a tax deferral and
34 recovery agreement signed by a surviving spouse shall be
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1 added to the taxes and interest which would otherwise have
2 been due, and the payment of which has been postponed during
3 the life of such surviving spouse, in determining the 80%
4 equity requirement provided by this Section.
5 (4) that if the taxes due, plus interest, are not paid
6 by the heir-at-law, assignee or legatee or if payment is not
7 postponed during the life of a surviving spouse, the deferred
8 taxes and interest shall be recovered from the estate of the
9 taxpayer within one year of the date of his or her death. In
10 addition, deferred real estate taxes and any interest accrued
11 thereon are due within 90 days after any tax deferred
12 property ceases to be qualifying property as defined in
13 Section 2.
14 If payment is not made when required by this Section,
15 foreclosure proceedings may be instituted under the Property
16 Tax Code.
17 (5) that any joint owner or mortgagee holding a mortgage
18 on such property has given written prior approval for such
19 agreement, which written approval shall be made a part of
20 such agreement.
21 (6) that a guardian for a person under legal disability
22 appointed for a taxpayer who otherwise qualifies under this
23 Act may act for the taxpayer in complying with this Act.
24 (7) that a taxpayer or his or her agent has provided to
25 the satisfaction of the collector, sufficient evidence that
26 the qualifying property on which the taxes are to be deferred
27 is insured against fire or casualty loss for at least the
28 total amount of taxes which have been deferred.
29 If the taxes to be deferred are special assessments, the
30 unit of local government making the assessments shall forward
31 a copy of the agreement entered into pursuant to this Section
32 and the bills for such assessments to the county collector of
33 the county in which the qualifying property is located.
34 (Source: P.A. 88-670, eff. 12-2-94.)
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1 (320 ILCS 30/5) (from Ch. 67 1/2, par. 455)
2 Sec. 5. Tax bills; payment. The county collector shall
3 note on his or her books each claim for deferral of real
4 estate taxes which meets the requirements of Section 3 and,
5 when taxes are extended, shall send to the Department the tax
6 bills, including special assessment bills forwarded to the
7 county collector under Section 3, on all tax deferred
8 property in that collector's county. The Department shall
9 then pay by June 1 or within 30 days of the receipt of these
10 tax bills, whichever is later, to the county collector, for
11 distribution to the taxing bodies in his or her county, the
12 total amount of taxes so deferred. The Department shall make
13 these payments from the Senior Citizens and Disabled Persons
14 Real Estate Deferred Tax Revolving Fund.
15 (Source: P.A. 84-807.)
16 (320 ILCS 30/7) (from Ch. 67 1/2, par. 457)
17 Sec. 7. Collection. When any deferred taxes, including
18 interest, are collected, the moneys shall be credited to a
19 special account in the treasury of the unit of local
20 government and the collector shall notify the treasurer of
21 the unit of local government of the properties for which the
22 taxes were collected by setting forth a description of the
23 property and the amount of taxes and interest collected for
24 each property. The treasurer shall remit by the 10th day of
25 each month the amount of deferred taxes and accrued interest
26 paid during the preceding month, minus $50 or the total
27 amount of deferred taxes and accrued interest collected,
28 whichever is less, to the Department. The remittance shall
29 be accompanied by a statement giving a description for each
30 property for which the taxes were collected and setting out
31 the amount of the taxes and interest collected for each
32 property.
33 If the tax deferred property is sold by foreclosure under
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1 the Property Tax Code, the proceeds of the sale which may be
2 applied under that Act to the payment of real estate taxes
3 and interest shall be remitted by the county treasurer to the
4 Department along with a description of the property and the
5 amount of taxes and interest collected thereon.
6 When any deferred taxes and accrued interest are received
7 by the Department, it shall enter the amounts received
8 against the accounts which have been set up for the tax
9 deferred properties and shall within 5 days remit such moneys
10 to the State Treasurer for deposit in the Senior Citizens and
11 Disabled Persons Real Estate Deferred Tax Revolving Fund.
12 (Source: P.A. 88-670, eff. 12-2-94.)
13 (30 ILCS 105/5.416 rep.)
14 Section 50. The State Finance Act is amended by
15 repealing Section 5.416.
16 Section 99. Effective date. This Act takes effect upon
17 becoming law, except that the provisions amending the
18 Property Tax Code by changing Section 6-30 and adding
19 Sections 6-32 and 6-34 take effect January 1, 1999.