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92_SB0022ham004
LRB9201505SMdvam01
1 AMENDMENT TO SENATE BILL 22
2 AMENDMENT NO. . Amend Senate Bill 22 on page 1, by
3 replacing line 1 with the following:
4 "AN ACT concerning local governments."; and
5 on page 1, line 5, by replacing "Section 18-185" with
6 "Sections 15-170 and 18-185"; and
7 on page 1, immediately below line 5, by inserting the
8 following:
9 "(35 ILCS 200/15-170)
10 Sec. 15-170. Senior Citizens Homestead Exemption. An
11 annual homestead exemption limited, except as described here
12 with relation to cooperatives, to a maximum reduction set
13 forth below from the property's value, as equalized or
14 assessed by the Department, is granted for property that is
15 occupied as a residence by a person 65 years of age or older
16 who is liable for paying real estate taxes on the property
17 and is an owner of record of the property or has a legal or
18 equitable interest therein as evidenced by a written
19 instrument, except for a leasehold interest, other than a
20 leasehold interest of land on which a single family residence
21 is located, which is occupied as a residence by a person 65
22 years or older who has an ownership interest therein, legal,
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1 equitable or as a lessee, and on which he or she is liable
2 for the payment of property taxes. For assessment years
3 before the 2001 assessment year, the maximum reduction shall
4 be $2,500 in counties with 3,000,000 or more inhabitants and
5 $2,000 in all other counties. For the 2001 assessment year
6 and thereafter, the maximum reduction shall be $2,500 in all
7 counties. For land improved with an apartment building owned
8 and operated as a cooperative or a building which is a life
9 care facility which shall be considered to be a cooperative,
10 the maximum reduction from the value of the property, as
11 equalized by the Department, shall be multiplied by the
12 number of apartments or units occupied by a person 65 years
13 of age or older who is liable, by contract with the owner or
14 owners of record, for paying property taxes on the property
15 and is an owner of record of a legal or equitable interest in
16 the cooperative apartment building, other than a leasehold
17 interest. In a cooperative where a homestead exemption has
18 been granted, the cooperative association or its management
19 firm shall credit the savings resulting from that exemption
20 only to the apportioned tax liability of the owner who
21 qualified for the exemption. Any person who willfully
22 refuses to so credit the savings shall be guilty of a Class B
23 misdemeanor. Under this Section and Section 15-175, "life
24 care facility" means a facility as defined in Section 2 of
25 the Life Care Facilities Act, with which the applicant for
26 the homestead exemption has a life care contract as defined
27 in that Act, which requires the applicant to pay property
28 taxes.
29 When a homestead exemption has been granted under this
30 Section and the person qualifying subsequently becomes a
31 resident of a facility licensed under the Nursing Home Care
32 Act, the exemption shall continue so long as the residence
33 continues to be occupied by the qualifying person's spouse if
34 the spouse is 65 years of age or older, or if the residence
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1 remains unoccupied but is still owned by the person qualified
2 for the homestead exemption.
3 A person who will be 65 years of age during the current
4 assessment year shall be eligible to apply for the homestead
5 exemption during that assessment year. Application shall be
6 made during the application period in effect for the county
7 of his residence.
8 The assessor or chief county assessment officer may
9 determine the eligibility of a life care facility to receive
10 the benefits provided by this Section, by affidavit,
11 application, visual inspection, questionnaire or other
12 reasonable methods in order to insure that the tax savings
13 resulting from the exemption are credited by the management
14 firm to the apportioned tax liability of each qualifying
15 resident. The assessor may request reasonable proof that the
16 management firm has so credited the exemption.
17 The chief county assessment officer of each county with
18 less than 3,000,000 inhabitants shall provide to each person
19 allowed a homestead exemption under this Section a form to
20 designate any other person to receive a duplicate of any
21 notice of delinquency in the payment of taxes assessed and
22 levied under this Code on the property of the person
23 receiving the exemption. The duplicate notice shall be in
24 addition to the notice required to be provided to the person
25 receiving the exemption, and shall be given in the manner
26 required by this Code. The person filing the request for the
27 duplicate notice shall pay a fee of $5 to cover
28 administrative costs to the supervisor of assessments, who
29 shall then file the executed designation with the county
30 collector. Notwithstanding any other provision of this Code
31 to the contrary, the filing of such an executed designation
32 requires the county collector to provide duplicate notices as
33 indicated by the designation. A designation may be rescinded
34 by the person who executed such designation at any time, in
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1 the manner and form required by the chief county assessment
2 officer.
3 The assessor or chief county assessment officer may
4 determine the eligibility of residential property to receive
5 the homestead exemption provided by this Section by
6 application, visual inspection, questionnaire or other
7 reasonable methods. The determination shall be made in
8 accordance with guidelines established by the Department.
9 In counties with less than 3,000,000 inhabitants, the
10 county board may by resolution provide that if a person has
11 been granted a homestead exemption under this Section, the
12 person qualifying need not reapply for the exemption.
13 In counties with less than 3,000,000 inhabitants, if the
14 assessor or chief county assessment officer requires annual
15 application for verification of eligibility for an exemption
16 once granted under this Section, the application shall be
17 mailed to the taxpayer.
18 The assessor or chief county assessment officer shall
19 notify each person who qualifies for an exemption under this
20 Section that the person may also qualify for deferral of real
21 estate taxes under the Senior Citizens Real Estate Tax
22 Deferral Act. The notice shall set forth the qualifications
23 needed for deferral of real estate taxes, the address and
24 telephone number of county collector, and a statement that
25 applications for deferral of real estate taxes may be
26 obtained from the county collector.
27 (Source: P.A. 89-412, eff. 11-17-95; 90-471, eff. 8-17-97.)".