Public Act 93-0511
SB505 Enrolled LRB093 08645 SJM 08873 b
AN ACT concerning taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 15-170 as follows:
(35 ILCS 200/15-170)
Sec. 15-170. Senior Citizens Homestead Exemption. An
annual homestead exemption limited, except as described here
with relation to cooperatives or life care facilities, to a
maximum reduction set forth below from the property's value,
as equalized or assessed by the Department, is granted for
property that is occupied as a residence by a person 65
years of age or older who is liable for paying real estate
taxes on the property and is an owner of record of the
property or has a legal or equitable interest therein as
evidenced by a written instrument, except for a leasehold
interest, other than a leasehold interest of land on which a
single family residence is located, which is occupied as a
residence by a person 65 years or older who has an ownership
interest therein, legal, equitable or as a lessee, and on
which he or she is liable for the payment of property taxes.
The maximum reduction shall be $2,500 in counties with
3,000,000 or more inhabitants and $2,000 in all other
counties. For land improved with an apartment building owned
and operated as a cooperative, the maximum reduction from the
value of the property, as equalized by the Department, shall
be multiplied by the number of apartments or units occupied
by a person 65 years of age or older who is liable, by
contract with the owner or owners of record, for paying
property taxes on the property and is an owner of record of a
legal or equitable interest in the cooperative apartment
building, other than a leasehold interest. For land improved
with a life care facility, the maximum reduction from the
value of the property, as equalized by the Department, shall
be multiplied by the number of apartments or units occupied
by persons 65 years of age or older, irrespective of any
legal, equitable, or leasehold interest in the facility, who
are liable, under a contract with the owner or owners of
record of the facility, for paying property taxes on the
property. In a cooperative or a life care facility where a
homestead exemption has been granted, the cooperative
association or the management firm of the cooperative or
facility shall credit the savings resulting from that
exemption only to the apportioned tax liability of the owner
or resident who qualified for the exemption. Any person who
willfully refuses to so credit the savings shall be guilty of
a Class B misdemeanor. Under this Section and Section 15-175,
"life care facility" means a facility as defined in Section 2
of the Life Care Facilities Act, with which the applicant for
the homestead exemption has a life care contract as defined
in that Act.
When a homestead exemption has been granted under this
Section and the person qualifying subsequently becomes a
resident of a facility licensed under the Nursing Home Care
Act, the exemption shall continue so long as the residence
continues to be occupied by the qualifying person's spouse if
the spouse is 65 years of age or older, or if the residence
remains unoccupied but is still owned by the person qualified
for the homestead exemption.
A person who will be 65 years of age during the current
assessment year shall be eligible to apply for the homestead
exemption during that assessment year. Application shall be
made during the application period in effect for the county
of his residence.
Beginning with assessment year 2003, for taxes payable in
2004, property that is first occupied as a residence after
January 1 of any assessment year by a person who is eligible
for the senior citizens homestead exemption under this
Section must be granted a pro-rata exemption for the
assessment year. The amount of the pro-rata exemption is the
exemption allowed in the county under this Section divided by
365 and multiplied by the number of days during the
assessment year the property is occupied as a residence by a
person eligible for the exemption under this Section. The
chief county assessment officer must adopt reasonable
procedures to establish eligibility for this pro-rata
exemption.
The assessor or chief county assessment officer may
determine the eligibility of a life care facility to receive
the benefits provided by this Section, by affidavit,
application, visual inspection, questionnaire or other
reasonable methods in order to insure that the tax savings
resulting from the exemption are credited by the management
firm to the apportioned tax liability of each qualifying
resident. The assessor may request reasonable proof that the
management firm has so credited the exemption.
The chief county assessment officer of each county with
less than 3,000,000 inhabitants shall provide to each person
allowed a homestead exemption under this Section a form to
designate any other person to receive a duplicate of any
notice of delinquency in the payment of taxes assessed and
levied under this Code on the property of the person
receiving the exemption. The duplicate notice shall be in
addition to the notice required to be provided to the person
receiving the exemption, and shall be given in the manner
required by this Code. The person filing the request for the
duplicate notice shall pay a fee of $5 to cover
administrative costs to the supervisor of assessments, who
shall then file the executed designation with the county
collector. Notwithstanding any other provision of this Code
to the contrary, the filing of such an executed designation
requires the county collector to provide duplicate notices as
indicated by the designation. A designation may be rescinded
by the person who executed such designation at any time, in
the manner and form required by the chief county assessment
officer.
The assessor or chief county assessment officer may
determine the eligibility of residential property to receive
the homestead exemption provided by this Section by
application, visual inspection, questionnaire or other
reasonable methods. The determination shall be made in
accordance with guidelines established by the Department.
In counties with less than 3,000,000 inhabitants, the
county board may by resolution provide that if a person has
been granted a homestead exemption under this Section, the
person qualifying need not reapply for the exemption.
In counties with less than 3,000,000 inhabitants, if the
assessor or chief county assessment officer requires annual
application for verification of eligibility for an exemption
once granted under this Section, the application shall be
mailed to the taxpayer.
The assessor or chief county assessment officer shall
notify each person who qualifies for an exemption under this
Section that the person may also qualify for deferral of real
estate taxes under the Senior Citizens Real Estate Tax
Deferral Act. The notice shall set forth the qualifications
needed for deferral of real estate taxes, the address and
telephone number of county collector, and a statement that
applications for deferral of real estate taxes may be
obtained from the county collector.
Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(Source: P.A. 92-196, eff. 1-1-02.)
Section 15. The State Mandates Act is amended by
changing Section 8.2 as follows:
(30 ILCS 805/8.2) (from Ch. 85, par. 2208.2)
Sec. 8.2. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by the Senior
Citizens Homestead Exemption under The following mandate is
exempt from this Act: The homestead exemptions set forth in
Section 15-170 of the Property Tax Code.
(Source: P.A. 88-670, eff. 12-2-94.)
Section 99. Effective date. This Act takes effect upon
becoming law.