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91_HB0315
LRB9100617PTpk
1 AN ACT regarding disabled persons.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Sections 14-20 and 15-172 as follows:
6 (35 ILCS 200/14-20)
7 Sec. 14-20. Certificate of error; counties of less than
8 3,000,000. In any county with less than 3,000,000
9 inhabitants, if, at any time before judgment or order of sale
10 is entered in any proceeding to collect or to enjoin the
11 collection of taxes based upon any assessment of any
12 property, the chief county assessment officer discovers an
13 error or mistake in the assessment (other than errors of
14 judgment as to the valuation of the property), he or she
15 shall issue to the person erroneously assessed a certificate
16 setting forth the nature of the error and the cause or causes
17 of the error. In any county with less than 3,000,000
18 inhabitants, if an owner fails to file an application for the
19 Senior Citizens or Disabled Persons Assessment Freeze
20 Homestead Exemption provided in Section 15-172 during the
21 previous assessment year and qualifies for the exemption, the
22 Chief County Assessment Officer pursuant to this Section, or
23 the Board of Review pursuant to Section 16-75, shall issue a
24 certificate of error setting forth the correct taxable
25 valuation of the property. The certificate, when properly
26 endorsed by the majority of the board of review, showing
27 their concurrence, and not otherwise, may be used in evidence
28 in any court of competent jurisdiction, and when so
29 introduced in evidence, shall become a part of the court
30 record and shall not be removed from the files except on an
31 order of the court.
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1 Issuance of a certificate of error shall not reduce a
2 tax, except as ordered by the court.
3 (Source: P.A. 90-552, eff. 12-12-97.)
4 (35 ILCS 200/15-172)
5 Sec. 15-172. Senior Citizens or Disabled Persons
6 Assessment Freeze Homestead Exemption.
7 (a) This Section may be cited as the Senior Citizens or
8 Disabled Persons Assessment Freeze Homestead Exemption.
9 (b) As used in this Section:
10 "Applicant" means an individual who has filed an
11 application under this Section.
12 "Base amount" means the base year equalized assessed
13 value of the residence plus the first year's equalized
14 assessed value of any added improvements which increased the
15 assessed value of the residence after the base year.
16 "Base year" means the taxable year prior to the taxable
17 year for which the applicant first qualifies and applies for
18 the exemption provided that in the prior taxable year the
19 property was improved with a permanent structure that was
20 occupied as a residence by the applicant who was liable for
21 paying real property taxes on the property and who was either
22 (i) an owner of record of the property or had legal or
23 equitable interest in the property as evidenced by a written
24 instrument or (ii) had a legal or equitable interest as a
25 lessee in the parcel of property that was single family
26 residence.
27 "Chief County Assessment Officer" means the County
28 Assessor or Supervisor of Assessments of the county in which
29 the property is located.
30 "Disabled person" means a person unable to engage in any
31 substantial gainful activity by reason of a medically
32 determinable physical or mental impairment that (i) can be
33 expected to result in death or (ii) has lasted or can be
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1 expected to last for a continuous period of not less than 12
2 months. Disabled persons applying for the exemption under
3 this Section must submit proof of the disability in the
4 manner prescribed by the chief county assessment officer.
5 Proof that an applicant is eligible to receive disability
6 benefits under the federal Social Security Act constitutes
7 proof of disability for purposes of this Section. Issuance
8 of an Illinois Disabled Person Identification Card to the
9 applicant stating that the possessor is under a Class 2
10 disability, as defined in Section 4A of the Illinois
11 Identification Card Act, constitutes proof that the person is
12 a disabled person for purposes of this Section. A disabled
13 person not covered under the federal Social Security Act and
14 not presenting a Disabled Person Identification Card stating
15 that the claimant is under a Class 2 disability shall be
16 examined by a physician designated by the chief county
17 assessment officer, and the status as a disabled person shall
18 be determined using the standards of the Social Security
19 Administration. The applicant shall pay the costs of any
20 required examination.
21 "Equalized assessed value" means the assessed value as
22 equalized by the Illinois Department of Revenue.
23 "Household" means the applicant, the spouse of the
24 applicant, and all persons using the residence of the
25 applicant as their principal place of residence.
26 "Household income" means the combined income of the
27 members of a household for the calendar year preceding the
28 taxable year.
29 "Income" has the same meaning as provided in Section 3.07
30 of the Senior Citizens and Disabled Persons Property Tax
31 Relief and Pharmaceutical Assistance Act.
32 "Internal Revenue Code of 1986" means the United States
33 Internal Revenue Code of 1986 or any successor law or laws
34 relating to federal income taxes in effect for the year
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1 preceding the taxable year.
2 "Life care facility that qualifies as a cooperative"
3 means a facility as defined in Section 2 of the Life Care
4 Facilities Act.
5 "Residence" means the principal dwelling place and
6 appurtenant structures used for residential purposes in this
7 State occupied on January 1 of the taxable year by a
8 household and so much of the surrounding land, constituting
9 the parcel upon which the dwelling place is situated, as is
10 used for residential purposes. If the Chief County Assessment
11 Officer has established a specific legal description for a
12 portion of property constituting the residence, then that
13 portion of property shall be deemed the residence for the
14 purposes of this Section.
15 "Taxable year" means the calendar year during which ad
16 valorem property taxes payable in the next succeeding year
17 are levied.
18 (c) Beginning in (1) taxable year 1994, for a senior
19 citizens and (2) taxable year 1999, for disabled persons, an
20 assessment freeze homestead exemption is granted for real
21 property that is improved with a permanent structure that is
22 occupied as a residence by an applicant who (i) is 65 years
23 of age or older, or disabled, during the taxable year, (ii)
24 has a household income of $35,000 or less, (iii) is liable
25 for paying real property taxes on the property, and (iv) is
26 an owner of record of the property or has a legal or
27 equitable interest in the property as evidenced by a written
28 instrument. This homestead exemption shall also apply to a
29 leasehold interest in a parcel of property improved with a
30 permanent structure that is a single family residence that is
31 occupied as a residence by a person who (i) is 65 years of
32 age or older, or disabled, during the taxable year, (ii) has
33 a household income of $35,000 or less, (iii) has a legal or
34 equitable ownership interest in the property as lessee, and
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1 (iv) is liable for the payment of real property taxes on that
2 property.
3 The amount of this exemption shall be the equalized
4 assessed value of the residence in the taxable year for which
5 application is made minus the base amount.
6 When the applicant is a surviving spouse of an applicant
7 for a prior year for the same residence for which an
8 exemption under this Section has been granted, the base year
9 and base amount for that residence are the same as for the
10 applicant for the prior year.
11 Each year at the time the assessment books are certified
12 to the County Clerk, the Board of Review or Board of Appeals
13 shall give to the County Clerk a list of the assessed values
14 of improvements on each parcel qualifying for this exemption
15 that were added after the base year for this parcel and that
16 increased the assessed value of the property.
17 In the case of land improved with an apartment building
18 owned and operated as a cooperative or a building that is a
19 life care facility that qualifies as a cooperative, the
20 maximum reduction from the equalized assessed value of the
21 property is limited to the sum of the reductions calculated
22 for each unit occupied as a residence by a person or persons
23 65 years of age or older, or disabled, with a household
24 income of $35,000 or less who is liable, by contract with the
25 owner or owners of record, for paying real property taxes on
26 the property and who is an owner of record of a legal or
27 equitable interest in the cooperative apartment building,
28 other than a leasehold interest. In the instance of a
29 cooperative where a homestead exemption has been granted
30 under this Section, the cooperative association or its
31 management firm shall credit the savings resulting from that
32 exemption only to the apportioned tax liability of the owner
33 who qualified for the exemption. Any person who willfully
34 refuses to credit that savings to an owner who qualifies for
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1 the exemption is guilty of a Class B misdemeanor.
2 When a homestead exemption has been granted under this
3 Section and an applicant then becomes a resident of a
4 facility licensed under the Nursing Home Care Act, the
5 exemption shall be granted in subsequent years so long as the
6 residence (i) continues to be occupied by the qualified
7 applicant's spouse or (ii) if remaining unoccupied, is still
8 owned by the qualified applicant for the homestead exemption.
9 Beginning January 1, 1997 for senior citizens and January
10 1, 2000 for disabled persons, when an individual dies who
11 would have qualified for an exemption under this Section, and
12 the surviving spouse does not independently qualify for this
13 exemption because of age or nondisability, the exemption
14 under this Section shall be granted to the surviving spouse
15 for the taxable year preceding and the taxable year of the
16 death, provided that, except for age or nondisability, the
17 surviving spouse meets all other qualifications for the
18 granting of this exemption for those years.
19 When married persons maintain separate residences, the
20 exemption provided for in this Section may be claimed by only
21 one of such persons and for only one residence.
22 For taxable year 1994 only, in counties having less than
23 3,000,000 inhabitants, to receive the exemption, a person
24 shall submit an application by February 15, 1995 to the Chief
25 County Assessment Officer of the county in which the property
26 is located. In counties having 3,000,000 or more
27 inhabitants, for taxable year 1994 and all subsequent taxable
28 years, to receive the exemption, a person may submit an
29 application to the Chief County Assessment Officer of the
30 county in which the property is located during such period as
31 may be specified by the Chief County Assessment Officer. The
32 Chief County Assessment Officer in counties of 3,000,000 or
33 more inhabitants shall annually give notice of the
34 application period by mail or by publication. In counties
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1 having less than 3,000,000 inhabitants, beginning with
2 taxable year 1995 and thereafter, to receive the exemption, a
3 person shall submit an application by July 1 of each taxable
4 year to the Chief County Assessment Officer of the county in
5 which the property is located. A county may, by ordinance,
6 establish a date for submission of applications that is
7 different than July 1. The applicant shall submit with the
8 application an affidavit of the applicant's total household
9 income, age, marital status (and if married the name and
10 address of the applicant's spouse, if known), disability (if
11 applying for the exemption as a disabled person), and
12 principal dwelling place of members of the household on
13 January 1 of the taxable year. The Department shall
14 establish, by rule, a method for verifying the accuracy of
15 affidavits filed by applicants under this Section. The
16 applications shall be clearly marked as applications for the
17 Senior Citizens or Disabled Persons Assessment Freeze
18 Homestead Exemption.
19 Notwithstanding any other provision to the contrary, in
20 counties having fewer than 3,000,000 inhabitants, if an
21 applicant fails to file the application required by this
22 Section in a timely manner and this failure to file is due to
23 a mental or physical condition sufficiently severe so as to
24 render the applicant incapable of filing the application in a
25 timely manner, the Chief County Assessment Officer may extend
26 the filing deadline for a period of 30 days after the
27 applicant regains the capability to file the application, but
28 in no case may the filing deadline be extended beyond 3
29 months of the original filing deadline. In order to receive
30 the extension provided in this paragraph, the applicant shall
31 provide the Chief County Assessment Officer with a signed
32 statement from the applicant's physician stating the nature
33 and extent of the condition, that, in the physician's
34 opinion, the condition was so severe that it rendered the
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1 applicant incapable of filing the application in a timely
2 manner, and the date on which the applicant regained the
3 capability to file the application.
4 Beginning January 1, 1998, notwithstanding any other
5 provision to the contrary, in counties having fewer than
6 3,000,000 inhabitants, if an applicant fails to file the
7 application required by this Section in a timely manner and
8 this failure to file is due to a mental or physical condition
9 sufficiently severe so as to render the applicant incapable
10 of filing the application in a timely manner, the Chief
11 County Assessment Officer may extend the filing deadline for
12 a period of 3 months. In order to receive the extension
13 provided in this paragraph, the applicant shall provide the
14 Chief County Assessment Officer with a signed statement from
15 the applicant's physician stating the nature and extent of
16 the condition, and that, in the physician's opinion, the
17 condition was so severe that it rendered the applicant
18 incapable of filing the application in a timely manner.
19 In counties having less than 3,000,000 inhabitants, if an
20 applicant was denied an exemption in taxable year 1994 and
21 the denial occurred due to an error on the part of an
22 assessment official, or his or her agent or employee, then
23 beginning in taxable year 1997 the applicant's base year, for
24 purposes of determining the amount of the exemption, shall be
25 1993 rather than 1994. In addition, in taxable year 1997, the
26 applicant's exemption shall also include an amount equal to
27 (i) the amount of any exemption denied to the applicant in
28 taxable year 1995 as a result of using 1994, rather than
29 1993, as the base year, (ii) the amount of any exemption
30 denied to the applicant in taxable year 1996 as a result of
31 using 1994, rather than 1993, as the base year, and (iii) the
32 amount of the exemption erroneously denied for taxable year
33 1994.
34 For purposes of this Section, a person who will be 65
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1 years of age or is disabled during the current taxable year
2 shall be eligible to apply for the homestead exemption during
3 that taxable year. Application shall be made during the
4 application period in effect for the county of his or her
5 residence.
6 The Chief County Assessment Officer may determine the
7 eligibility of a life care facility that qualifies as a
8 cooperative to receive the benefits provided by this Section
9 by use of an affidavit, application, visual inspection,
10 questionnaire, or other reasonable method in order to insure
11 that the tax savings resulting from the exemption are
12 credited by the management firm to the apportioned tax
13 liability of each qualifying resident. The Chief County
14 Assessment Officer may request reasonable proof that the
15 management firm has so credited that exemption.
16 Except as provided in this Section, all information
17 received by the chief county assessment officer or the
18 Department from applications filed under this Section, or
19 from any investigation conducted under the provisions of this
20 Section, shall be confidential, except for official purposes
21 or pursuant to official procedures for collection of any
22 State or local tax or enforcement of any civil or criminal
23 penalty or sanction imposed by this Act or by any statute or
24 ordinance imposing a State or local tax. Any person who
25 divulges any such information in any manner, except in
26 accordance with a proper judicial order, is guilty of a Class
27 A misdemeanor.
28 Nothing contained in this Section shall prevent the
29 Director or chief county assessment officer from publishing
30 or making available reasonable statistics concerning the
31 operation of the exemption contained in this Section in which
32 the contents of claims are grouped into aggregates in such a
33 way that information contained in any individual claim shall
34 not be disclosed.
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1 (d) Each Chief County Assessment Officer shall annually
2 publish a notice of availability of the exemption provided
3 under this Section. The notice shall be published at least
4 60 days but no more than 75 days prior to the date on which
5 the application must be submitted to the Chief County
6 Assessment Officer of the county in which the property is
7 located. The notice shall appear in a newspaper of general
8 circulation in the county.
9 (e) The provisions of this amendatory Act of 1999 are a
10 denial and limitation of home rule powers and functions under
11 subsection (g) of Section 6 of Article VII of the Illinois
12 Constitution.
13 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
14 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
15 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
16 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
17 90-655, eff. 7-30-98.)
18 Section 90. The State Mandates Act is amended by adding
19 Section 8.23 as follows:
20 (30 ILCS 805/8.23 new)
21 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
22 and 8 of this Act, no reimbursement by the State is required
23 for the implementation of any mandate created by this
24 amendatory Act of 1999.
25 Section 99. Effective date. This Act takes effect upon
26 becoming law.