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90_HB0808
35 ILCS 200/15-170
35 ILCS 200/15-172
35 ILCS 200/15-175
Amends the Property Tax Code. Provides that persons who
live in modular manufactured home facilities or mobile home
parks, consisting of units resting in whole on a permanent
foundation, shall qualify for the Senior Citizens Homestead
Exemption, the Senior Citizens Assessment Freeze Homestead
Exemption, and the general homestead exemption. Provides
that modular manufactured home facilities and mobile home
parks, consisting of units resting in whole on a permanent
foundation, shall be treated as cooperatives for purposes of
the exemptions and the cooperative association or its
management firm shall credit the savings resulting from the
exemptions only to the apportioned tax liability of the owner
who qualified for the exemptions. Effective January 1, 1998.
LRB9002533KDks
LRB9002533KDks
1 AN ACT to amend the Property Tax Code by changing
2 Sections 15-170, 15-172, and 15-175.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Sections 15-170, 15-172, and 15-175 as follows:
7 (35 ILCS 200/15-170)
8 Sec. 15-170. Senior Citizens Homestead Exemption. An
9 annual homestead exemption limited, except as described here
10 with relation to cooperatives, to a maximum reduction set
11 forth below from the property's value, as equalized or
12 assessed by the Department, is granted for property that is
13 occupied as a residence by a person 65 years of age or older
14 who is liable for paying real estate taxes on the property
15 and is an owner of record of the property or has a legal or
16 equitable interest therein as evidenced by a written
17 instrument, except for a leasehold interest, other than a
18 leasehold interest of land on which a single family residence
19 is located, which is occupied as a residence by a person 65
20 years or older who has an ownership interest therein, legal,
21 equitable or as a lessee, and on which he or she is liable
22 for the payment of property taxes. The maximum reduction
23 shall be $2,500 in counties with 3,000,000 or more
24 inhabitants and $2,000 in all other counties. For land
25 improved with an apartment building owned and operated as a
26 cooperative, a modular manufactured home facility that shall
27 be considered to be a cooperative, a mobile home park
28 consisting of units resting in whole on a permanent
29 foundation that shall be considered to be a cooperative, or a
30 building which is a life care facility that which shall be
31 considered to be a cooperative, the maximum reduction from
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1 the value of the property, as equalized by the Department,
2 shall be multiplied by the number of apartments or units
3 occupied by a person 65 years of age or older who is liable,
4 by contract with the owner or owners of record, for paying
5 property taxes on the property and is an owner of record of a
6 legal or equitable interest in the cooperative apartment
7 building, cooperative modular manufactured home facility, or
8 cooperative mobile home park consisting of units resting in
9 whole on a permanent foundation, other than a leasehold
10 interest. In a cooperative where a homestead exemption has
11 been granted, the cooperative association or its management
12 firm shall credit the savings resulting from that exemption
13 only to the apportioned tax liability of the owner who
14 qualified for the exemption. Any person who willfully
15 refuses to so credit the savings shall be guilty of a Class B
16 misdemeanor. Under this Section and Section 15-175, "life
17 care facility" means a facility as defined in Section 2 of
18 the Life Care Facilities Act, with which the applicant for
19 the homestead exemption has a life care contract as defined
20 in that Act, which requires the applicant to pay property
21 taxes.
22 When a homestead exemption has been granted under this
23 Section and the person qualifying subsequently becomes a
24 resident of a facility licensed under the Nursing Home Care
25 Act, the exemption shall continue so long as the residence
26 continues to be occupied by the qualifying person's spouse if
27 the spouse is 65 years of age or older, or if the residence
28 remains unoccupied but is still owned by the person qualified
29 for the homestead exemption.
30 A person who will be 65 years of age during the current
31 assessment year shall be eligible to apply for the homestead
32 exemption during that assessment year. Application shall be
33 made during the application period in effect for the county
34 of his residence.
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1 The assessor or chief county assessment officer may
2 determine the eligibility of a modular manufactured home
3 facility, a mobile home park consisting of units resting in
4 whole on a permanent foundation, or life care facility to
5 receive the benefits provided by this Section, by affidavit,
6 application, visual inspection, questionnaire or other
7 reasonable methods in order to insure that the tax savings
8 resulting from the exemption are credited by the management
9 firm to the apportioned tax liability of each qualifying
10 resident. The assessor may request reasonable proof that the
11 management firm has so credited the exemption.
12 The chief county assessment officer of each county with
13 less than 3,000,000 inhabitants shall provide to each person
14 allowed a homestead exemption under this Section a form to
15 designate any other person to receive a duplicate of any
16 notice of delinquency in the payment of taxes assessed and
17 levied under this Code on the property of the person
18 receiving the exemption. The duplicate notice shall be in
19 addition to the notice required to be provided to the person
20 receiving the exemption, and shall be given in the manner
21 required by this Code. The person filing the request for the
22 duplicate notice shall pay a fee of $5 to cover
23 administrative costs to the supervisor of assessments, who
24 shall then file the executed designation with the county
25 collector. Notwithstanding any other provision of this Code
26 to the contrary, the filing of such an executed designation
27 requires the county collector to provide duplicate notices as
28 indicated by the designation. A designation may be rescinded
29 by the person who executed such designation at any time, in
30 the manner and form required by the chief county assessment
31 officer.
32 The assessor or chief county assessment officer may
33 determine the eligibility of residential property to receive
34 the homestead exemption provided by this Section by
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1 application, visual inspection, questionnaire or other
2 reasonable methods. The determination shall be made in
3 accordance with guidelines established by the Department.
4 In counties with less than 3,000,000 inhabitants, if the
5 assessor or chief county assessment officer requires annual
6 application for verification of eligibility for an exemption
7 once granted under this Section, the application shall be
8 mailed to the taxpayer.
9 The assessor or chief county assessment officer shall
10 notify each person who qualifies for an exemption under this
11 Section that the person may also qualify for deferral of real
12 estate taxes under the Senior Citizens Real Estate Tax
13 Deferral Act. The notice shall set forth the qualifications
14 needed for deferral of real estate taxes, the address and
15 telephone number of county collector, and a statement that
16 applications for deferral of real estate taxes may be
17 obtained from the county collector.
18 (Source: P.A. 88-455; 89-412, eff. 11-17-95.)
19 (35 ILCS 200/15-172)
20 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
21 Exemption.
22 (a) This Section may be cited as the Senior Citizens
23 Assessment Freeze Homestead Exemption.
24 (b) As used in this Section:
25 "Applicant" means an individual who has filed an
26 application under this Section.
27 "Base amount" means the base year equalized assessed
28 value of the residence plus the first year's equalized
29 assessed value of any added improvements which increased the
30 assessed value of the residence after the base year.
31 "Base year" means the taxable year prior to the taxable
32 year for which the applicant first qualifies and applies for
33 the exemption provided that in the prior taxable year the
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1 property was improved with a permanent structure that was
2 occupied as a residence by the applicant who was liable for
3 paying real property taxes on the property and who was either
4 (i) an owner of record of the property or had legal or
5 equitable interest in the property as evidenced by a written
6 instrument or (ii) had a legal or equitable interest as a
7 lessee in the parcel of property that was single family
8 residence.
9 "Chief County Assessment Officer" means the County
10 Assessor or Supervisor of Assessments of the county in which
11 the property is located.
12 "Equalized assessed value" means the assessed value as
13 equalized by the Illinois Department of Revenue.
14 "Household" means the applicant, the spouse of the
15 applicant, and all persons using the residence of the
16 applicant as their principal place of residence.
17 "Household income" means the combined income of the
18 members of a household for the calendar year preceding the
19 taxable year.
20 "Income" has the same meaning as provided in Section 3.07
21 of the Senior Citizens and Disabled Persons Property Tax
22 Relief and Pharmaceutical Assistance Act.
23 "Internal Revenue Code of 1986" means the United States
24 Internal Revenue Code of 1986 or any successor law or laws
25 relating to federal income taxes in effect for the year
26 preceding the taxable year.
27 "Life care facility that qualifies as a cooperative"
28 means a facility as defined in Section 2 of the Life Care
29 Facilities Act.
30 "Residence" means the principal dwelling place and
31 appurtenant structures used for residential purposes in this
32 State occupied on January 1 of the taxable year by a
33 household and so much of the surrounding land, constituting
34 the parcel upon which the dwelling place is situated, as is
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1 used for residential purposes. If the Chief County Assessment
2 Officer has established a specific legal description for a
3 portion of property constituting the residence, then that
4 portion of property shall be deemed the residence for the
5 purposes of this Section.
6 "Taxable year" means the calendar year during which ad
7 valorem property taxes payable in the next succeeding year
8 are levied.
9 (c) Beginning in taxable year 1994, a senior citizens
10 assessment freeze homestead exemption is granted for real
11 property that is improved with a permanent structure that is
12 occupied as a residence by an applicant who (i) is 65 years
13 of age or older during the taxable year, (ii) has a household
14 income of $35,000 or less, (iii) is liable for paying real
15 property taxes on the property, and (iv) is an owner of
16 record of the property or has a legal or equitable interest
17 in the property as evidenced by a written instrument. This
18 homestead exemption shall also apply to a leasehold interest
19 in a parcel of property improved with a permanent structure
20 that is a single family residence that is occupied as a
21 residence by a person who (i) is 65 years of age or older
22 during the taxable year, (ii) has a household income of
23 $35,000 or less, (iii) has a legal or equitable ownership
24 interest in the property as lessee, and (iv) is liable for
25 the payment of real property taxes on that property.
26 The amount of this exemption shall be the equalized
27 assessed value of the residence in the taxable year for which
28 application is made minus the base amount.
29 When the applicant is a surviving spouse of an applicant
30 for a prior year for the same residence for which an
31 exemption under this Section has been granted, the base year
32 and base amount for that residence are the same as for the
33 applicant for the prior year.
34 Each year at the time the assessment books are certified
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1 to the County Clerk, the Board of Review or Board of Appeals
2 shall give to the County Clerk a list of the assessed values
3 of improvements on each parcel qualifying for this exemption
4 that were added after the base year for this parcel and that
5 increased the assessed value of the property.
6 In the case of land improved with an apartment building
7 owned and operated as a cooperative, a modular manufactured
8 home facility that qualifies as a cooperative, a mobile home
9 park consisting of units resting in whole on a permanent
10 foundation that qualifies as a cooperative, or a building
11 that is a life care facility that qualifies as a cooperative,
12 the maximum reduction from the equalized assessed value of
13 the property is limited to the sum of the reductions
14 calculated for each unit occupied as a residence by a person
15 or persons 65 years of age or older with a household income
16 of $35,000 or less who is liable, by contract with the owner
17 or owners of record, for paying real property taxes on the
18 property and who is an owner of record of a legal or
19 equitable interest in the cooperative apartment building,
20 other than a leasehold interest. In the instance of a
21 cooperative where a homestead exemption has been granted
22 under this Section, the cooperative association or its
23 management firm shall credit the savings resulting from that
24 exemption only to the apportioned tax liability of the owner
25 who qualified for the exemption. Any person who willfully
26 refuses to credit that savings to an owner who qualifies for
27 the exemption is guilty of a Class B misdemeanor.
28 When a homestead exemption has been granted under this
29 Section and an applicant then becomes a resident of a
30 facility licensed under the Nursing Home Care Act, the
31 exemption shall be granted in subsequent years so long as the
32 residence (i) continues to be occupied by the qualified
33 applicant's spouse or (ii) if remaining unoccupied, is still
34 owned by the qualified applicant for the homestead exemption.
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1 Beginning January 1, 1997, when an individual dies who
2 would have qualified for an exemption under this Section, and
3 the surviving spouse does not independently qualify for this
4 exemption because of age, the exemption under this Section
5 shall be granted to the surviving spouse for the taxable year
6 preceding and the taxable year of the death, provided that,
7 except for age, the surviving spouse meets all other
8 qualifications for the granting of this exemption for those
9 years.
10 When married persons maintain separate residences, the
11 exemption provided for in this Section may be claimed by only
12 one of such persons and for only one residence.
13 For taxable year 1994 only, in counties having less than
14 3,000,000 inhabitants, to receive the exemption, a person
15 shall submit an application by February 15, 1995 to the Chief
16 County Assessment Officer of the county in which the property
17 is located. In counties having 3,000,000 or more
18 inhabitants, for taxable year 1994 and all subsequent taxable
19 years, to receive the exemption, a person may submit an
20 application to the Chief County Assessment Officer of the
21 county in which the property is located during such period as
22 may be specified by the Chief County Assessment Officer. The
23 Chief County Assessment Officer in counties of 3,000,000 or
24 more inhabitants shall annually give notice of the
25 application period by mail or by publication. In counties
26 having less than 3,000,000 inhabitants, beginning with
27 taxable year 1995 and thereafter, to receive the exemption, a
28 person shall submit an application by July 1 of each taxable
29 year to the Chief County Assessment Officer of the county in
30 which the property is located. A county may, by ordinance,
31 establish a date for submission of applications that is
32 earlier than July 1, but in no event shall a county establish
33 a date for submission of applications that is later than July
34 1. The applicant shall submit with the application an
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1 affidavit of the applicant's total household income, age,
2 marital status (and if married the name and address of the
3 applicant's spouse, if known), and principal dwelling place
4 of members of the household on January 1 of the taxable year.
5 The Department shall establish, by rule, a method for
6 verifying the accuracy of affidavits filed by applicants
7 under this Section. The applications shall be clearly marked
8 as applications for the Senior Citizens Assessment Freeze
9 Homestead Exemption.
10 In counties having less than 3,000,000 inhabitants, if an
11 applicant was denied an exemption in taxable year 1994 and
12 the denial occurred due to an error on the part of an
13 assessment official, or his or her agent or employee, then
14 beginning in taxable year 1997 the applicant's base year, for
15 purposes of determining the amount of the exemption, shall be
16 1993 rather than 1994. In addition, in taxable year 1997, the
17 applicant's exemption shall also include an amount equal to
18 (i) the amount of any exemption denied to the applicant in
19 taxable year 1995 as a result of using 1994, rather than
20 1993, as the base year, (ii) the amount of any exemption
21 denied to the applicant in taxable year 1996 as a result of
22 using 1994, rather than 1993, as the base year, and (iii) the
23 amount of the exemption erroneously denied for taxable year
24 1994.
25 For purposes of this Section, a person who will be 65
26 years of age during the current taxable year shall be
27 eligible to apply for the homestead exemption during that
28 taxable year. Application shall be made during the
29 application period in effect for the county of his or her
30 residence.
31 The Chief County Assessment Officer may determine the
32 eligibility of a modular manufactured home facility that
33 qualifies as a cooperative, a mobile home park consisting of
34 units resting in whole on a permanent foundation that
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1 qualifies as a cooperative, or a life care facility that
2 qualifies as a cooperative to receive the benefits provided
3 by this Section by use of an affidavit, application, visual
4 inspection, questionnaire, or other reasonable method in
5 order to insure that the tax savings resulting from the
6 exemption are credited by the management firm to the
7 apportioned tax liability of each qualifying resident. The
8 Chief County Assessment Officer may request reasonable proof
9 that the management firm has so credited that exemption.
10 Except as provided in this Section, all information
11 received by the chief county assessment officer or the
12 Department from applications filed under this Section, or
13 from any investigation conducted under the provisions of this
14 Section, shall be confidential, except for official purposes
15 or pursuant to official procedures for collection of any
16 State or local tax or enforcement of any civil or criminal
17 penalty or sanction imposed by this Act or by any statute or
18 ordinance imposing a State or local tax. Any person who
19 divulges any such information in any manner, except in
20 accordance with a proper judicial order, is guilty of a Class
21 A misdemeanor.
22 Nothing contained in this Section shall prevent the
23 Director or chief county assessment officer from publishing
24 or making available reasonable statistics concerning the
25 operation of the exemption contained in this Section in which
26 the contents of claims are grouped into aggregates in such a
27 way that information contained in any individual claim shall
28 not be disclosed.
29 (Source: P.A. 88-669, eff. 11-29-94; 88-682, eff. 1-13-95;
30 89-62, eff. 1-1-96; 89-426, eff. 6-1-96; 89-557, eff. 1-1-97;
31 89-581, eff. 1-1-97; 89-626, eff. 8-9-96; revised 9-3-96.)
32 (35 ILCS 200/15-175)
33 Sec. 15-175. General homestead exemption. Homestead
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1 property is entitled to an annual homestead exemption
2 limited, except as described here with relation to
3 cooperatives, to a reduction in the equalized assessed value
4 of homestead property equal to the increase in equalized
5 assessed value for the current assessment year above the
6 equalized assessed value of the property for 1977, up to the
7 maximum reduction set forth below. If however, the 1977
8 equalized assessed value upon which taxes were paid is
9 subsequently determined by local assessing officials, the
10 Property Tax Appeal Board, or a court to have been excessive,
11 the equalized assessed value which should have been placed on
12 the property for 1977 shall be used to determine the amount
13 of the exemption.
14 The maximum reduction shall be $4,500 in counties with
15 3,000,000 or more inhabitants and $3,500 in all other
16 counties.
17 "Homestead property" under this Section includes
18 residential property that is occupied by its owner or owners
19 as his or their principal dwelling place, or that is a
20 leasehold interest on which a single family residence is
21 situated, which is occupied as a residence by a person who
22 has an ownership interest therein, legal or equitable or as a
23 lessee, and on which the person is liable for the payment of
24 property taxes. For land improved with an apartment building
25 owned and operated as a cooperative, a modular manufactured
26 home facility considered to be a cooperative, a mobile home
27 park consisting of units resting in whole on a permanent
28 foundation considered to be a cooperative, or a building
29 which is a life care facility as defined in Section 15-170
30 and considered to be a cooperative under Section 15-170, the
31 maximum reduction from the equalized assessed value shall be
32 limited to the increase in the value above the equalized
33 assessed value of the property for 1977, up to the maximum
34 reduction set forth above, multiplied by the number of
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1 apartments or units occupied by a person or persons who is
2 liable, by contract with the owner or owners of record, for
3 paying property taxes on the property and is an owner of
4 record of a legal or equitable interest in the cooperative
5 apartment building, other than a leasehold interest. For
6 purposes of this Section, the term "life care facility" has
7 the meaning stated in Section 15-170.
8 In a cooperative where a homestead exemption has been
9 granted, the cooperative association or its management firm
10 shall credit the savings resulting from that exemption only
11 to the apportioned tax liability of the owner who qualified
12 for the exemption. Any person who willfully refuses to so
13 credit the savings shall be guilty of a Class B misdemeanor.
14 Where married persons maintain and reside in separate
15 residences qualifying as homestead property, each residence
16 shall receive 50% of the total reduction in equalized
17 assessed valuation provided by this Section.
18 The assessor, or chief county assessment officer may
19 determine the eligibility of residential property to receive
20 the homestead exemption by application, visual inspection,
21 questionnaire or other reasonable methods. The determination
22 shall be made in accordance with guidelines established by
23 the Department. In counties with less than 3,000,000
24 inhabitants, if an application is used to determine
25 eligibility, the application shall be mailed to any taxpayer
26 over 65 years of age who has once applied for and been
27 granted an exemption under this Section.
28 (Source: P.A. 87-894; 87-1189; 88-455.)
29 Section 99. Effective date. This Act takes effect
30 January 1, 1998.