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91_SB0373
LRB9100580PTpk
1 AN ACT concerning senior citizens.
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 Section 15-172 as follows:
6 (35 ILCS 200/15-172)
7 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
8 Exemption.
9 (a) This Section may be cited as the Senior Citizens
10 Assessment Freeze Homestead Exemption.
11 (b) As used in this Section:
12 "Applicant" means an individual who has filed an
13 application under this Section.
14 "Base amount" means the base year equalized assessed
15 value of the residence plus the first year's equalized
16 assessed value of any added improvements which increased the
17 assessed value of the residence after the base year.
18 "Base year" means the taxable year prior to the taxable
19 year for which the applicant first qualifies and applies for
20 the exemption provided that in the prior taxable year the
21 property was improved with a permanent structure that was
22 occupied as a residence by the applicant who was liable for
23 paying real property taxes on the property and who was either
24 (i) an owner of record of the property or had legal or
25 equitable interest in the property as evidenced by a written
26 instrument or (ii) had a legal or equitable interest as a
27 lessee in the parcel of property that was single family
28 residence.
29 "Chief County Assessment Officer" means the County
30 Assessor or Supervisor of Assessments of the county in which
31 the property is located.
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1 "Equalized assessed value" means the assessed value as
2 equalized by the Illinois Department of Revenue.
3 "Household" means the applicant, the spouse of the
4 applicant, and all persons using the residence of the
5 applicant as their principal place of residence.
6 "Household income" means the combined income of the
7 members of a household for the calendar year preceding the
8 taxable year.
9 "Income" has the same meaning as provided in Section 3.07
10 of the Senior Citizens and Disabled Persons Property Tax
11 Relief and Pharmaceutical Assistance Act.
12 "Internal Revenue Code of 1986" means the United States
13 Internal Revenue Code of 1986 or any successor law or laws
14 relating to federal income taxes in effect for the year
15 preceding the taxable year.
16 "Life care facility that qualifies as a cooperative"
17 means a facility as defined in Section 2 of the Life Care
18 Facilities Act.
19 "Residence" means the principal dwelling place and
20 appurtenant structures used for residential purposes in this
21 State occupied on January 1 of the taxable year by a
22 household and so much of the surrounding land, constituting
23 the parcel upon which the dwelling place is situated, as is
24 used for residential purposes. If the Chief County Assessment
25 Officer has established a specific legal description for a
26 portion of property constituting the residence, then that
27 portion of property shall be deemed the residence for the
28 purposes of this Section.
29 "Taxable year" means the calendar year during which ad
30 valorem property taxes payable in the next succeeding year
31 are levied.
32 (c) Beginning in taxable year 1994, a senior citizens
33 assessment freeze homestead exemption is granted for real
34 property that is improved with a permanent structure that is
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1 occupied as a residence by an applicant who (i) is 65 years
2 of age or older during the taxable year, (ii) has a household
3 income of $35,000 or less, subject to adjustment, (iii) is
4 liable for paying real property taxes on the property, and
5 (iv) is an owner of record of the property or has a legal or
6 equitable interest in the property as evidenced by a written
7 instrument. This homestead exemption shall also apply to a
8 leasehold interest in a parcel of property improved with a
9 permanent structure that is a single family residence that is
10 occupied as a residence by a person who (i) is 65 years of
11 age or older during the taxable year, (ii) has a household
12 income of $35,000 or less, subject to adjustment, (iii) has a
13 legal or equitable ownership interest in the property as
14 lessee, and (iv) is liable for the payment of real property
15 taxes on that property. Beginning in taxable year 1999, the
16 household income limitation shall be adjusted annually by the
17 Department of Revenue to reflect increases in the Consumer
18 Price Index reported by the Bureau of Labor Statistics of
19 the federal Department of Labor or its successor agency. If
20 this Consumer Price Index ceases to be reported, then the
21 Department of Revenue shall designate a comparable substitute
22 index by rule.
23 The amount of this exemption shall be the equalized
24 assessed value of the residence in the taxable year for which
25 application is made minus the base amount.
26 When the applicant is a surviving spouse of an applicant
27 for a prior year for the same residence for which an
28 exemption under this Section has been granted, the base year
29 and base amount for that residence are the same as for the
30 applicant for the prior year.
31 Each year at the time the assessment books are certified
32 to the County Clerk, the Board of Review or Board of Appeals
33 shall give to the County Clerk a list of the assessed values
34 of improvements on each parcel qualifying for this exemption
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1 that were added after the base year for this parcel and that
2 increased the assessed value of the property.
3 In the case of land improved with an apartment building
4 owned and operated as a cooperative or a building that is a
5 life care facility that qualifies as a cooperative, the
6 maximum reduction from the equalized assessed value of the
7 property is limited to the sum of the reductions calculated
8 for each unit occupied as a residence by a person or persons
9 65 years of age or older with a household income of $35,000
10 or less, subject to adjustment, who is liable, by contract
11 with the owner or owners of record, for paying real property
12 taxes on the property and who is an owner of record of a
13 legal or equitable interest in the cooperative apartment
14 building, other than a leasehold interest. Beginning in
15 taxable year 1999, the household income limitation shall be
16 adjusted annually by the Department of Revenue to reflect
17 increases in the Consumer Price Index reported by the Bureau
18 of Labor Statistics of the federal Department of Labor or
19 its successor agency. If this Consumer Price Index ceases to
20 be reported, then the Department of Revenue shall designate a
21 comparable substitute index by rule. In the instance of a
22 cooperative where a homestead exemption has been granted
23 under this Section, the cooperative association or its
24 management firm shall credit the savings resulting from that
25 exemption only to the apportioned tax liability of the owner
26 who qualified for the exemption. Any person who willfully
27 refuses to credit that savings to an owner who qualifies for
28 the exemption is guilty of a Class B misdemeanor.
29 When a homestead exemption has been granted under this
30 Section and an applicant then becomes a resident of a
31 facility licensed under the Nursing Home Care Act, the
32 exemption shall be granted in subsequent years so long as the
33 residence (i) continues to be occupied by the qualified
34 applicant's spouse or (ii) if remaining unoccupied, is still
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1 owned by the qualified applicant for the homestead exemption.
2 Beginning January 1, 1997, when an individual dies who
3 would have qualified for an exemption under this Section, and
4 the surviving spouse does not independently qualify for this
5 exemption because of age, the exemption under this Section
6 shall be granted to the surviving spouse for the taxable year
7 preceding and the taxable year of the death, provided that,
8 except for age, the surviving spouse meets all other
9 qualifications for the granting of this exemption for those
10 years.
11 When married persons maintain separate residences, the
12 exemption provided for in this Section may be claimed by only
13 one of such persons and for only one residence.
14 For taxable year 1994 only, in counties having less than
15 3,000,000 inhabitants, to receive the exemption, a person
16 shall submit an application by February 15, 1995 to the Chief
17 County Assessment Officer of the county in which the property
18 is located. In counties having 3,000,000 or more
19 inhabitants, for taxable year 1994 and all subsequent taxable
20 years, to receive the exemption, a person may submit an
21 application to the Chief County Assessment Officer of the
22 county in which the property is located during such period as
23 may be specified by the Chief County Assessment Officer. The
24 Chief County Assessment Officer in counties of 3,000,000 or
25 more inhabitants shall annually give notice of the
26 application period by mail or by publication. In counties
27 having less than 3,000,000 inhabitants, beginning with
28 taxable year 1995 and thereafter, to receive the exemption, a
29 person shall submit an application by July 1 of each taxable
30 year to the Chief County Assessment Officer of the county in
31 which the property is located. A county may, by ordinance,
32 establish a date for submission of applications that is
33 different than July 1. The applicant shall submit with the
34 application an affidavit of the applicant's total household
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1 income, age, marital status (and if married the name and
2 address of the applicant's spouse, if known), and principal
3 dwelling place of members of the household on January 1 of
4 the taxable year. The Department shall establish, by rule, a
5 method for verifying the accuracy of affidavits filed by
6 applicants under this Section. The applications shall be
7 clearly marked as applications for the Senior Citizens
8 Assessment Freeze Homestead Exemption.
9 Notwithstanding any other provision to the contrary, in
10 counties having fewer than 3,000,000 inhabitants, if an
11 applicant fails to file the application required by this
12 Section in a timely manner and this failure to file is due to
13 a mental or physical condition sufficiently severe so as to
14 render the applicant incapable of filing the application in a
15 timely manner, the Chief County Assessment Officer may extend
16 the filing deadline for a period of 30 days after the
17 applicant regains the capability to file the application, but
18 in no case may the filing deadline be extended beyond 3
19 months of the original filing deadline. In order to receive
20 the extension provided in this paragraph, the applicant shall
21 provide the Chief County Assessment Officer with a signed
22 statement from the applicant's physician stating the nature
23 and extent of the condition, that, in the physician's
24 opinion, the condition was so severe that it rendered the
25 applicant incapable of filing the application in a timely
26 manner, and the date on which the applicant regained the
27 capability to file the application.
28 Beginning January 1, 1998, notwithstanding any other
29 provision to the contrary, in counties having fewer than
30 3,000,000 inhabitants, if an applicant fails to file the
31 application required by this Section in a timely manner and
32 this failure to file is due to a mental or physical condition
33 sufficiently severe so as to render the applicant incapable
34 of filing the application in a timely manner, the Chief
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1 County Assessment Officer may extend the filing deadline for
2 a period of 3 months. In order to receive the extension
3 provided in this paragraph, the applicant shall provide the
4 Chief County Assessment Officer with a signed statement from
5 the applicant's physician stating the nature and extent of
6 the condition, and that, in the physician's opinion, the
7 condition was so severe that it rendered the applicant
8 incapable of filing the application in a timely manner.
9 In counties having less than 3,000,000 inhabitants, if an
10 applicant was denied an exemption in taxable year 1994 and
11 the denial occurred due to an error on the part of an
12 assessment official, or his or her agent or employee, then
13 beginning in taxable year 1997 the applicant's base year, for
14 purposes of determining the amount of the exemption, shall be
15 1993 rather than 1994. In addition, in taxable year 1997, the
16 applicant's exemption shall also include an amount equal to
17 (i) the amount of any exemption denied to the applicant in
18 taxable year 1995 as a result of using 1994, rather than
19 1993, as the base year, (ii) the amount of any exemption
20 denied to the applicant in taxable year 1996 as a result of
21 using 1994, rather than 1993, as the base year, and (iii) the
22 amount of the exemption erroneously denied for taxable year
23 1994.
24 For purposes of this Section, a person who will be 65
25 years of age during the current taxable year shall be
26 eligible to apply for the homestead exemption during that
27 taxable year. Application shall be made during the
28 application period in effect for the county of his or her
29 residence.
30 The Chief County Assessment Officer may determine the
31 eligibility of a life care facility that qualifies as a
32 cooperative to receive the benefits provided by this Section
33 by use of an affidavit, application, visual inspection,
34 questionnaire, or other reasonable method in order to insure
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1 that the tax savings resulting from the exemption are
2 credited by the management firm to the apportioned tax
3 liability of each qualifying resident. The Chief County
4 Assessment Officer may request reasonable proof that the
5 management firm has so credited that exemption.
6 Except as provided in this Section, all information
7 received by the chief county assessment officer or the
8 Department from applications filed under this Section, or
9 from any investigation conducted under the provisions of this
10 Section, shall be confidential, except for official purposes
11 or pursuant to official procedures for collection of any
12 State or local tax or enforcement of any civil or criminal
13 penalty or sanction imposed by this Act or by any statute or
14 ordinance imposing a State or local tax. Any person who
15 divulges any such information in any manner, except in
16 accordance with a proper judicial order, is guilty of a Class
17 A misdemeanor.
18 Nothing contained in this Section shall prevent the
19 Director or chief county assessment officer from publishing
20 or making available reasonable statistics concerning the
21 operation of the exemption contained in this Section in which
22 the contents of claims are grouped into aggregates in such a
23 way that information contained in any individual claim shall
24 not be disclosed.
25 (d) Each Chief County Assessment Officer shall annually
26 publish a notice of availability of the exemption provided
27 under this Section. The notice shall be published at least
28 60 days but no more than 75 days prior to the date on which
29 the application must be submitted to the Chief County
30 Assessment Officer of the county in which the property is
31 located. The notice shall appear in a newspaper of general
32 circulation in the county.
33 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
34 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
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1 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
2 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
3 90-655, eff. 7-30-98.)
4 Section 90. The State Mandates Act is amended by adding
5 Section 8.23 as follows:
6 (30 ILCS 805/8.23 new)
7 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
8 and 8 of this Act, no reimbursement by the State is required
9 for the implementation of any mandate created by this
10 amendatory Act of 1999.
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.