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90_HB2759
35 ILCS 200/15-172
Amends the Senior Citizens Assessment Freeze Homestead
Exemption in the Property Tax Code. Makes a technical
correction.
LRB9010970KDcd
LRB9010970KDcd
1 AN ACT to amend the Property Tax Code by changing Section
2 15-172.
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 Section 15-172 as follows:
7 (35 ILCS 200/15-172)
8 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
9 Exemption.
10 (a) This Section may be cited as the Senior Citizens
11 Assessment Freeze Homestead Exemption.
12 (b) As used in this Section:
13 "Applicant" means an individual who has filed an
14 application under this Section.
15 "Base amount" means the base year equalized assessed
16 value of the residence plus the first year's equalized
17 assessed value of any added improvements that which increased
18 the assessed value of the residence after the base year.
19 "Base year" means the taxable year prior to the taxable
20 year for which the applicant first qualifies and applies for
21 the exemption provided that in the prior taxable year the
22 property was improved with a permanent structure that was
23 occupied as a residence by the applicant who was liable for
24 paying real property taxes on the property and who was either
25 (i) an owner of record of the property or had legal or
26 equitable interest in the property as evidenced by a written
27 instrument or (ii) had a legal or equitable interest as a
28 lessee in the parcel of property that was single family
29 residence.
30 "Chief County Assessment Officer" means the County
31 Assessor or Supervisor of Assessments of the county in which
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1 the property is located.
2 "Equalized assessed value" means the assessed value as
3 equalized by the Illinois Department of Revenue.
4 "Household" means the applicant, the spouse of the
5 applicant, and all persons using the residence of the
6 applicant as their principal place of residence.
7 "Household income" means the combined income of the
8 members of a household for the calendar year preceding the
9 taxable year.
10 "Income" has the same meaning as provided in Section 3.07
11 of the Senior Citizens and Disabled Persons Property Tax
12 Relief and Pharmaceutical Assistance Act.
13 "Internal Revenue Code of 1986" means the United States
14 Internal Revenue Code of 1986 or any successor law or laws
15 relating to federal income taxes in effect for the year
16 preceding the taxable year.
17 "Life care facility that qualifies as a cooperative"
18 means a facility as defined in Section 2 of the Life Care
19 Facilities Act.
20 "Residence" means the principal dwelling place and
21 appurtenant structures used for residential purposes in this
22 State occupied on January 1 of the taxable year by a
23 household and so much of the surrounding land, constituting
24 the parcel upon which the dwelling place is situated, as is
25 used for residential purposes. If the Chief County Assessment
26 Officer has established a specific legal description for a
27 portion of property constituting the residence, then that
28 portion of property shall be deemed the residence for the
29 purposes of this Section.
30 "Taxable year" means the calendar year during which ad
31 valorem property taxes payable in the next succeeding year
32 are levied.
33 (c) Beginning in taxable year 1994, a senior citizens
34 assessment freeze homestead exemption is granted for real
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1 property that is improved with a permanent structure that is
2 occupied as a residence by an applicant who (i) is 65 years
3 of age or older during the taxable year, (ii) has a household
4 income of $35,000 or less, (iii) is liable for paying real
5 property taxes on the property, and (iv) is an owner of
6 record of the property or has a legal or equitable interest
7 in the property as evidenced by a written instrument. This
8 homestead exemption shall also apply to a leasehold interest
9 in a parcel of property improved with a permanent structure
10 that is a single family residence that is occupied as a
11 residence by a person who (i) is 65 years of age or older
12 during the taxable year, (ii) has a household income of
13 $35,000 or less, (iii) has a legal or equitable ownership
14 interest in the property as lessee, and (iv) is liable for
15 the payment of real property taxes on that property.
16 The amount of this exemption shall be the equalized
17 assessed value of the residence in the taxable year for which
18 application is made minus the base amount.
19 When the applicant is a surviving spouse of an applicant
20 for a prior year for the same residence for which an
21 exemption under this Section has been granted, the base year
22 and base amount for that residence are the same as for the
23 applicant for the prior year.
24 Each year at the time the assessment books are certified
25 to the County Clerk, the Board of Review or Board of Appeals
26 shall give to the County Clerk a list of the assessed values
27 of improvements on each parcel qualifying for this exemption
28 that were added after the base year for this parcel and that
29 increased the assessed value of the property.
30 In the case of land improved with an apartment building
31 owned and operated as a cooperative or a building that is a
32 life care facility that qualifies as a cooperative, the
33 maximum reduction from the equalized assessed value of the
34 property is limited to the sum of the reductions calculated
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1 for each unit occupied as a residence by a person or persons
2 65 years of age or older with a household income of $35,000
3 or less who is liable, by contract with the owner or owners
4 of record, for paying real property taxes on the property and
5 who is an owner of record of a legal or equitable interest in
6 the cooperative apartment building, other than a leasehold
7 interest. In the instance of a cooperative where a homestead
8 exemption has been granted under this Section, the
9 cooperative association or its management firm shall credit
10 the savings resulting from that exemption only to the
11 apportioned tax liability of the owner who qualified for the
12 exemption. Any person who willfully refuses to credit that
13 savings to an owner who qualifies for the exemption is guilty
14 of a Class B misdemeanor.
15 When a homestead exemption has been granted under this
16 Section and an applicant then becomes a resident of a
17 facility licensed under the Nursing Home Care Act, the
18 exemption shall be granted in subsequent years so long as the
19 residence (i) continues to be occupied by the qualified
20 applicant's spouse or (ii) if remaining unoccupied, is still
21 owned by the qualified applicant for the homestead exemption.
22 Beginning January 1, 1997, when an individual dies who
23 would have qualified for an exemption under this Section, and
24 the surviving spouse does not independently qualify for this
25 exemption because of age, the exemption under this Section
26 shall be granted to the surviving spouse for the taxable year
27 preceding and the taxable year of the death, provided that,
28 except for age, the surviving spouse meets all other
29 qualifications for the granting of this exemption for those
30 years.
31 When married persons maintain separate residences, the
32 exemption provided for in this Section may be claimed by only
33 one of such persons and for only one residence.
34 For taxable year 1994 only, in counties having less than
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1 3,000,000 inhabitants, to receive the exemption, a person
2 shall submit an application by February 15, 1995 to the Chief
3 County Assessment Officer of the county in which the property
4 is located. In counties having 3,000,000 or more
5 inhabitants, for taxable year 1994 and all subsequent taxable
6 years, to receive the exemption, a person may submit an
7 application to the Chief County Assessment Officer of the
8 county in which the property is located during such period as
9 may be specified by the Chief County Assessment Officer. The
10 Chief County Assessment Officer in counties of 3,000,000 or
11 more inhabitants shall annually give notice of the
12 application period by mail or by publication. In counties
13 having less than 3,000,000 inhabitants, beginning with
14 taxable year 1995 and thereafter, to receive the exemption, a
15 person shall submit an application by July 1 of each taxable
16 year to the Chief County Assessment Officer of the county in
17 which the property is located. A county may, by ordinance,
18 establish a date for submission of applications that is
19 different than July 1. The applicant shall submit with the
20 application an affidavit of the applicant's total household
21 income, age, marital status (and if married the name and
22 address of the applicant's spouse, if known), and principal
23 dwelling place of members of the household on January 1 of
24 the taxable year. The Department shall establish, by rule, a
25 method for verifying the accuracy of affidavits filed by
26 applicants under this Section. The applications shall be
27 clearly marked as applications for the Senior Citizens
28 Assessment Freeze Homestead Exemption.
29 Notwithstanding any other provision to the contrary, in
30 counties having fewer than 3,000,000 inhabitants, if an
31 applicant fails to file the application required by this
32 Section in a timely manner and this failure to file is due to
33 a mental or physical condition sufficiently severe so as to
34 render the applicant incapable of filing the application in a
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1 timely manner, the Chief County Assessment Officer may extend
2 the filing deadline for a period of 30 days after the
3 applicant regains the capability to file the application, but
4 in no case may the filing deadline be extended beyond 3
5 months of the original filing deadline. In order to receive
6 the extension provided in this paragraph, the applicant shall
7 provide the Chief County Assessment Officer with a signed
8 statement from the applicant's physician stating the nature
9 and extent of the condition, that, in the physician's
10 opinion, the condition was so severe that it rendered the
11 applicant incapable of filing the application in a timely
12 manner, and the date on which the applicant regained the
13 capability to file the application.
14 Beginning January 1, 1998, notwithstanding any other
15 provision to the contrary, in counties having fewer than
16 3,000,000 inhabitants, if an applicant fails to file the
17 application required by this Section in a timely manner and
18 this failure to file is due to a mental or physical condition
19 sufficiently severe so as to render the applicant incapable
20 of filing the application in a timely manner, the Chief
21 County Assessment Officer may extend the filing deadline for
22 a period of 3 months. In order to receive the extension
23 provided in this paragraph, the applicant shall provide the
24 Chief County Assessment Officer with a signed statement from
25 the applicant's physician stating the nature and extent of
26 the condition, and that, in the physician's opinion, the
27 condition was so severe that it rendered the applicant
28 incapable of filing the application in a timely manner.
29 In counties having less than 3,000,000 inhabitants, if an
30 applicant was denied an exemption in taxable year 1994 and
31 the denial occurred due to an error on the part of an
32 assessment official, or his or her agent or employee, then
33 beginning in taxable year 1997 the applicant's base year, for
34 purposes of determining the amount of the exemption, shall be
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1 1993 rather than 1994. In addition, in taxable year 1997, the
2 applicant's exemption shall also include an amount equal to
3 (i) the amount of any exemption denied to the applicant in
4 taxable year 1995 as a result of using 1994, rather than
5 1993, as the base year, (ii) the amount of any exemption
6 denied to the applicant in taxable year 1996 as a result of
7 using 1994, rather than 1993, as the base year, and (iii) the
8 amount of the exemption erroneously denied for taxable year
9 1994.
10 For purposes of this Section, a person who will be 65
11 years of age during the current taxable year shall be
12 eligible to apply for the homestead exemption during that
13 taxable year. Application shall be made during the
14 application period in effect for the county of his or her
15 residence.
16 The Chief County Assessment Officer may determine the
17 eligibility of a life care facility that qualifies as a
18 cooperative to receive the benefits provided by this Section
19 by use of an affidavit, application, visual inspection,
20 questionnaire, or other reasonable method in order to insure
21 that the tax savings resulting from the exemption are
22 credited by the management firm to the apportioned tax
23 liability of each qualifying resident. The Chief County
24 Assessment Officer may request reasonable proof that the
25 management firm has so credited that exemption.
26 Except as provided in this Section, all information
27 received by the chief county assessment officer or the
28 Department from applications filed under this Section, or
29 from any investigation conducted under the provisions of this
30 Section, shall be confidential, except for official purposes
31 or pursuant to official procedures for collection of any
32 State or local tax or enforcement of any civil or criminal
33 penalty or sanction imposed by this Act or by any statute or
34 ordinance imposing a State or local tax. Any person who
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1 divulges any such information in any manner, except in
2 accordance with a proper judicial order, is guilty of a Class
3 A misdemeanor.
4 Nothing contained in this Section shall prevent the
5 Director or chief county assessment officer from publishing
6 or making available reasonable statistics concerning the
7 operation of the exemption contained in this Section in which
8 the contents of claims are grouped into aggregates in such a
9 way that information contained in any individual claim shall
10 not be disclosed.
11 (d) Each Chief County Assessment Officer shall annually
12 publish a notice of availability of the exemption provided
13 under this Section. The notice shall be published at least
14 60 days but no more than 75 days prior to the date on which
15 the application must be submitted to the Chief County
16 Assessment Officer of the county in which the property is
17 located. The notice shall appear in a newspaper of general
18 circulation in the county.
19 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
20 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
21 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
22 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
23 revised 12-23-97.)