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| [ Introduced ] | [ Senate Amendment 001 ] |
92_SB0231eng SB231 Engrossed LRB9205500SMdv 1 AN ACT concerning taxes. 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 15-170, 20-15, and 21-30 as follows: 6 (35 ILCS 200/15-170) 7 Sec. 15-170. Senior Citizens Homestead Exemption. An 8 annual homestead exemption limited, except as described here 9 with relation to cooperatives, to a maximum reduction set 10 forth below from the property's value, as equalized or 11 assessed by the Department, is granted for property that is 12 occupied as a residence by a person 65 years of age or older 13 who is liable for paying real estate taxes on the property 14 and is an owner of record of the property or has a legal or 15 equitable interest therein as evidenced by a written 16 instrument, except for a leasehold interest, other than a 17 leasehold interest of land on which a single family residence 18 is located, which is occupied as a residence by a person 65 19 years or older who has an ownership interest therein, legal, 20 equitable or as a lessee, and on which he or she is liable 21 for the payment of property taxes. The maximum reduction 22 shall be $2,500 in counties with 3,000,000 or more 23 inhabitants and $2,000 in all other counties. For land 24 improved with an apartment building owned and operated as a 25 cooperative or a building which is a life care facility which 26 shall be considered to be a cooperative, the maximum 27 reduction from the value of the property, as equalized by the 28 Department, shall be multiplied by the number of apartments 29 or units occupied by a person 65 years of age or older who is 30 liable, by contract with the owner or owners of record, for 31 paying property taxes on the property and is an owner of SB231 Engrossed -2- LRB9205500SMdv 1 record of a legal or equitable interest in the cooperative 2 apartment building, other than a leasehold interest. In a 3 cooperative where a homestead exemption has been granted, 4 the cooperative association or its management firm shall 5 credit the savings resulting from that exemption only to the 6 apportioned tax liability of the owner who qualified for the 7 exemption. Any person who willfully refuses to so credit the 8 savings shall be guilty of a Class B misdemeanor. Under this 9 Section and Section 15-175, "life care facility" means a 10 facility as defined in Section 2 of the Life Care Facilities 11 Act, with which the applicant for the homestead exemption has 12 a life care contract as defined in that Act, which requires 13 the applicant to pay property taxes. 14 When a homestead exemption has been granted under this 15 Section and the person qualifying subsequently becomes a 16 resident of a facility licensed under the Nursing Home Care 17 Act, the exemption shall continue so long as the residence 18 continues to be occupied by the qualifying person's spouse if 19 the spouse is 65 years of age or older, or if the residence 20 remains unoccupied but is still owned by the person qualified 21 for the homestead exemption. 22 A person who will be 65 years of age during the current 23 assessment year shall be eligible to apply for the homestead 24 exemption during that assessment year. Application shall be 25 made during the application period in effect for the county 26 of his residence. 27 The assessor or chief county assessment officer may 28 determine the eligibility of a life care facility to receive 29 the benefits provided by this Section, by affidavit, 30 application, visual inspection, questionnaire or other 31 reasonable methods in order to insure that the tax savings 32 resulting from the exemption are credited by the management 33 firm to the apportioned tax liability of each qualifying 34 resident. The assessor may request reasonable proof that the SB231 Engrossed -3- LRB9205500SMdv 1 management firm has so credited the exemption. 2 The chief county assessment officer of each county with 3 less than 3,000,000 inhabitants shall provide to each person 4 allowed a homestead exemption under this Section a form to 5 designate any other person to receive a duplicate of any 6 notice of delinquency in the payment of taxes assessed and 7 levied under this Code on the property of the person 8 receiving the exemption. The duplicate notice shall be in 9 addition to the notice required to be provided to the person 10 receiving the exemption, and shall be given in the manner 11 required by this Code. The person filing the request for the 12 duplicate notice shall pay a fee of $5 to cover 13 administrative costs to the supervisor of assessments, who 14 shall then file the executed designation with the county 15 collector. Notwithstanding any other provision of this Code 16 to the contrary, the filing of such an executed designation 17 requires the county collector to provide duplicate notices as 18 indicated by the designation. A designation may be rescinded 19 by the person who executed such designation at any time, in 20 the manner and form required by the chief county assessment 21 officer. 22 The county collector of each county with 3,000,000 or 23 more inhabitants shall provide to each person allowed a 24 homestead exemption under this Section a form to designate 25 any other person to receive a duplicate of any notice of 26 delinquency in the payment of taxes assessed and levied under 27 this Code on the property of the person receiving the 28 exemption. The duplicate notice shall be in addition to the 29 notice required to be provided to the person receiving the 30 exemption, and shall be given in the manner required by this 31 Code. The person filing the request for the duplicate notice 32 shall pay a fee of $5 to cover administrative costs to the 33 county collector. Notwithstanding any other provision of 34 this Code to the contrary, the filing of such an executed SB231 Engrossed -4- LRB9205500SMdv 1 designation requires the county collector to provide 2 duplicate notices as indicated by the designation. A 3 designation may be rescinded by the person who executed such 4 designation at any time, in the manner and form required by 5 the county collector. 6 The assessor or chief county assessment officer may 7 determine the eligibility of residential property to receive 8 the homestead exemption provided by this Section by 9 application, visual inspection, questionnaire or other 10 reasonable methods. The determination shall be made in 11 accordance with guidelines established by the Department. 12 In counties with less than 3,000,000 inhabitants, the 13 county board may by resolution provide that if a person has 14 been granted a homestead exemption under this Section, the 15 person qualifying need not reapply for the exemption. 16 In counties with less than 3,000,000 inhabitants, if the 17 assessor or chief county assessment officer requires annual 18 application for verification of eligibility for an exemption 19 once granted under this Section, the application shall be 20 mailed to the taxpayer. 21 The assessor or chief county assessment officer shall 22 notify each person who qualifies for an exemption under this 23 Section that the person may also qualify for deferral of real 24 estate taxes under the Senior Citizens Real Estate Tax 25 Deferral Act. The notice shall set forth the qualifications 26 needed for deferral of real estate taxes, the address and 27 telephone number of county collector, and a statement that 28 applications for deferral of real estate taxes may be 29 obtained from the county collector. 30 (Source: P.A. 89-412, eff. 11-17-95; 90-471, eff. 8-17-97.) 31 (35 ILCS 200/20-15) 32 Sec. 20-15. Information on bill or separate statement. 33 There shall be printed on each bill, or on a separate slip SB231 Engrossed -5- LRB9205500SMdv 1 which shall be mailed with the bill: 2 (a) a statement itemizing the rate at which taxes 3 have been extended for each of the taxing districts in 4 the county in whose district the property is located, and 5 in those counties utilizing electronic data processing 6 equipment the dollar amount of tax due from the person 7 assessed allocable to each of those taxing districts, 8 including a separate statement of the dollar amount of 9 tax due which is allocable to a tax levied under the 10 Illinois Local Library Act or to any other tax levied by 11 a municipality or township for public library purposes, 12 (b) a separate statement for each of the taxing 13 districts of the dollar amount of tax due which is 14 allocable to a tax levied under the Illinois Pension Code 15 or to any other tax levied by a municipality or township 16 for public pension or retirement purposes, 17 (c) the total tax rate, 18 (d) the total amount of tax due,and19 (d-5) the amount of any delinquent tax due on the 20 property, and 21 (e) the amount by which the total tax and the tax 22 allocable to each taxing district differs from the 23 taxpayer's last prior tax bill. 24 The county treasurer shall ensure that only those taxing 25 districts in which a parcel of property is located shall be 26 listed on the bill for that property. 27 In all counties the statement shall also provide: 28 (1) the property index number or other suitable 29 description, 30 (2) the assessment of the property, 31 (3) the equalization factors imposed by the county 32 and by the Department, and 33 (4) the equalized assessment resulting from the 34 application of the equalization factors to the basic SB231 Engrossed -6- LRB9205500SMdv 1 assessment. 2 In all counties which do not classify property for 3 purposes of taxation, for property on which a single family 4 residence is situated the statement shall also include a 5 statement to reflect the fair cash value determined for the 6 property. In all counties which classify property for 7 purposes of taxation in accordance with Section 4 of Article 8 IX of the Illinois Constitution, for parcels of residential 9 property in the lowest assessment classification the 10 statement shall also include a statement to reflect the fair 11 cash value determined for the property. 12 In all counties, the statement shall include information 13 that certain taxpayers may be eligible for the Senior 14 Citizens and Disabled Persons Property Tax Relief and 15 Pharmaceutical Assistance Act and that applications are 16 available from the Illinois Department of Revenue. 17 In counties which use the estimated or accelerated 18 billing methods, these statements shall only be provided with 19 the final installment of taxes due. The provisions of this 20 Section create a mandatory statutory duty. They are not 21 merely directory or discretionary. The failure or neglect of 22 the collector to mail the bill, or the failure of the 23 taxpayer to receive the bill, shall not affect the validity 24 of any tax, or the liability for the payment of any tax. 25 (Source: P.A. 91-699, eff. 1-1-01.) 26 (35 ILCS 200/21-30) 27 Sec. 21-30. Accelerated billing. Except as provided in 28 this Section and Section 21-40, in counties with 3,000,000 or 29 more inhabitants, by January 31 annually, estimated tax bills 30 setting out the first installment of property taxes for the 31 preceding year, payable in that year, shall be prepared and 32 mailed. The first installment of taxes on the estimated tax 33 bills shall be computed at 50% of the total of the amount of SB231 Engrossed -7- LRB9205500SMdv 1 property taxes actually owed ineach tax bill forthe 2 preceding year, taking into consideration any reductions 3 approved by the board of review, the Property Tax Appeal 4 Board, or a court by December 31 of the preceding year as a 5 result of appeals or for any other reason. By June 30 6 annually, actual tax bills shall be prepared and mailed. 7 These bills shall set out total taxes due and the amount of 8 estimated taxes billed in the first installment, and shall 9 state the balance of taxes due for that year as represented 10 by the sum derived from subtracting the amount of the first 11 installment from the total taxes due for that year. 12 The county board may provide by ordinance, in counties 13 with 3,000,000 or more inhabitants, for taxes to be paid in 4 14 installments. For the levy year for which the ordinance is 15 first effective and each subsequent year, estimated tax bills 16 setting out the first, second, and third installment of taxes 17 for the preceding year, payable in that year, shall be 18 prepared and mailed not later than the date specified by 19 ordinance. Each installment on estimated tax bills shall be 20 computed at 25% of the total of each tax bill for the 21 preceding year. By the date specified in the ordinance, 22 actual tax bills shall be prepared and mailed. These bills 23 shall set out total taxes due and the amount of estimated 24 taxes billed in the first, second, and third installments and 25 shall state the balance of taxes due for that year as 26 represented by the sum derived from subtracting the amount of 27 the estimated installments from the total taxes due for that 28 year. 29 The county board of any county with less than 3,000,000 30 inhabitants may, by ordinance or resolution, adopt an 31 accelerated method of tax billing. The county board may 32 subsequently rescind the ordinance or resolution and revert 33 to the method otherwise provided for in this Code. 34 Taxes levied on homestead property in which a member of SB231 Engrossed -8- LRB9205500SMdv 1 the National Guard or reserves of the armed forces of the 2 United States who was called to active duty on or after 3 August 1, 1990, and who has an ownership interest shall not 4 be deemed delinquent and no interest shall accrue or be 5 charged as a penalty on such taxes due and payable in 1991 or 6 1992 until one year after that member returns to civilian 7 status. 8 (Source: P.A. 87-17; 87-340; 87-895; 88-455.) 9 Section 99. Effective date. This Act takes effect 10 January 1, 2002.