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90_HB1513sam005
LRB9004723KDmbam01
1 AMENDMENT TO HOUSE BILL 1513
2 AMENDMENT NO. . Amend House Bill 1513, AS AMENDED,
3 in Section 5, by replacing Sec. 15-170 with the following:
4 "(35 ILCS 200/15-170)
5 Sec. 15-170. Senior Citizens Homestead Exemption. An
6 annual homestead exemption limited, except as described here
7 with relation to cooperatives, to a maximum reduction set
8 forth below from the property's value, as equalized or
9 assessed by the Department, is granted for property that is
10 occupied as a residence by a person 65 years of age or older
11 who is liable for paying real estate taxes on the property
12 and is an owner of record of the property or has a legal or
13 equitable interest therein as evidenced by a written
14 instrument, except for a leasehold interest, other than a
15 leasehold interest of land on which a single family residence
16 is located, which is occupied as a residence by a person 65
17 years or older who has an ownership interest therein, legal,
18 equitable or as a lessee, and on which he or she is liable
19 for the payment of property taxes. The maximum reduction
20 shall be $2,500 in counties with 3,000,000 or more
21 inhabitants and $2,000 in all other counties. For land
22 improved with an apartment building owned and operated as a
23 cooperative or a building which is a life care facility which
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1 shall be considered to be a cooperative, the maximum
2 reduction from the value of the property, as equalized by the
3 Department, shall be multiplied by the number of apartments
4 or units occupied by a person 65 years of age or older who is
5 liable, by contract with the owner or owners of record, for
6 paying property taxes on the property and is an owner of
7 record of a legal or equitable interest in the cooperative
8 apartment building, other than a leasehold interest. In a
9 cooperative where a homestead exemption has been granted,
10 the cooperative association or its management firm shall
11 credit the savings resulting from that exemption only to the
12 apportioned tax liability of the owner who qualified for the
13 exemption. Any person who willfully refuses to so credit the
14 savings shall be guilty of a Class B misdemeanor. Under this
15 Section and Section 15-175, "life care facility" means a
16 facility as defined in Section 2 of the Life Care Facilities
17 Act, with which the applicant for the homestead exemption has
18 a life care contract as defined in that Act, which requires
19 the applicant to pay property taxes.
20 When a homestead exemption has been granted under this
21 Section and the person qualifying subsequently becomes a
22 resident of a facility licensed under the Nursing Home Care
23 Act, the exemption shall continue so long as the residence
24 continues to be occupied by the qualifying person's spouse if
25 the spouse is 65 years of age or older, or if the residence
26 remains unoccupied but is still owned by the person qualified
27 for the homestead exemption.
28 A person who will be 65 years of age during the current
29 assessment year shall be eligible to apply for the homestead
30 exemption during that assessment year. Application shall be
31 made during the application period in effect for the county
32 of his residence.
33 The assessor or chief county assessment officer may
34 determine the eligibility of a life care facility to receive
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1 the benefits provided by this Section, by affidavit,
2 application, visual inspection, questionnaire or other
3 reasonable methods in order to insure that the tax savings
4 resulting from the exemption are credited by the management
5 firm to the apportioned tax liability of each qualifying
6 resident. The assessor may request reasonable proof that the
7 management firm has so credited the exemption.
8 The chief county assessment officer of each county with
9 less than 3,000,000 inhabitants shall provide to each person
10 allowed a homestead exemption under this Section a form to
11 designate any other person to receive a duplicate of any
12 notice of delinquency in the payment of taxes assessed and
13 levied under this Code on the property of the person
14 receiving the exemption. The duplicate notice shall be in
15 addition to the notice required to be provided to the person
16 receiving the exemption, and shall be given in the manner
17 required by this Code. The person filing the request for the
18 duplicate notice shall pay a fee of $5 to cover
19 administrative costs to the supervisor of assessments, who
20 shall then file the executed designation with the county
21 collector. Notwithstanding any other provision of this Code
22 to the contrary, the filing of such an executed designation
23 requires the county collector to provide duplicate notices as
24 indicated by the designation. A designation may be rescinded
25 by the person who executed such designation at any time, in
26 the manner and form required by the chief county assessment
27 officer.
28 The assessor or chief county assessment officer may
29 determine the eligibility of residential property to receive
30 the homestead exemption provided by this Section by
31 application, visual inspection, questionnaire or other
32 reasonable methods. The determination shall be made in
33 accordance with guidelines established by the Department.
34 In counties with less than 3,000,000 inhabitants, the
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1 county board may by resolution provide that if a person has
2 been granted a homestead exemption under this Section, the
3 person qualifying need not reapply for the exemption.
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.)".