Bill Text: IL HB2430 | 2019-2020 | 101st General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Provides that, for taxable years 2019 and thereafter, the maximum reduction for the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties). Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 11-2)

Status: (Introduced) 2019-08-19 - Added Co-Sponsor Rep. Anthony DeLuca [HB2430 Detail]

Download: Illinois-2019-HB2430-Introduced.html


101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2430

Introduced , by Rep. Terra Costa Howard

SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-170

Amends the Property Tax Code. Provides that, for taxable years 2019 and thereafter, the maximum reduction for the senior citizens homestead exemption is $8,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties). Effective immediately.
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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Section 15-170 as follows:
6 (35 ILCS 200/15-170)
7 Sec. 15-170. Senior citizens homestead exemption. An
8annual homestead exemption limited, except as described here
9with relation to cooperatives or life care facilities, to a
10maximum reduction set forth below from the property's value, as
11equalized or assessed by the Department, is granted for
12property that is occupied as a residence by a person 65 years
13of age or older who is liable for paying real estate taxes on
14the property and is an owner of record of the property or has a
15legal or equitable interest therein as evidenced by a written
16instrument, except for a leasehold interest, other than a
17leasehold interest of land on which a single family residence
18is located, which is occupied as a residence by a person 65
19years or older who has an ownership interest therein, legal,
20equitable or as a lessee, and on which he or she is liable for
21the payment of property taxes. Before taxable year 2004, the
22maximum reduction shall be $2,500 in counties with 3,000,000 or
23more inhabitants and $2,000 in all other counties. For taxable

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1years 2004 through 2005, the maximum reduction shall be $3,000
2in all counties. For taxable years 2006 and 2007, the maximum
3reduction shall be $3,500. For taxable years 2008 through 2011,
4the maximum reduction is $4,000 in all counties. For taxable
5year 2012, the maximum reduction is $5,000 in counties with
63,000,000 or more inhabitants and $4,000 in all other counties.
7For taxable years 2013 through 2016, the maximum reduction is
8$5,000 in all counties. For taxable years 2017 and 2018
9thereafter, the maximum reduction is $8,000 in counties with
103,000,000 or more inhabitants and $5,000 in all other counties.
11For taxable years 2019 and thereafter, the maximum reduction is
12$8,000 in all counties.
13 For land improved with an apartment building owned and
14operated as a cooperative, the maximum reduction from the value
15of the property, as equalized by the Department, shall be
16multiplied by the number of apartments or units occupied by a
17person 65 years of age or older who is liable, by contract with
18the owner or owners of record, for paying property taxes on the
19property and is an owner of record of a legal or equitable
20interest in the cooperative apartment building, other than a
21leasehold interest. For land improved with a life care
22facility, the maximum reduction from the value of the property,
23as equalized by the Department, shall be multiplied by the
24number of apartments or units occupied by persons 65 years of
25age or older, irrespective of any legal, equitable, or
26leasehold interest in the facility, who are liable, under a

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1contract with the owner or owners of record of the facility,
2for paying property taxes on the property. In a cooperative or
3a life care facility where a homestead exemption has been
4granted, the cooperative association or the management firm of
5the cooperative or facility shall credit the savings resulting
6from that exemption only to the apportioned tax liability of
7the owner or resident who qualified for the exemption. Any
8person who willfully refuses to so credit the savings shall be
9guilty of a Class B misdemeanor. Under this Section and
10Sections 15-175, 15-176, and 15-177, "life care facility" means
11a facility, as defined in Section 2 of the Life Care Facilities
12Act, with which the applicant for the homestead exemption has a
13life care contract as defined in that Act.
14 When a homestead exemption has been granted under this
15Section and the person qualifying subsequently becomes a
16resident of a facility licensed under the Assisted Living and
17Shared Housing Act, the Nursing Home Care Act, the Specialized
18Mental Health Rehabilitation Act of 2013, the ID/DD Community
19Care Act, or the MC/DD Act, the exemption shall continue so
20long as the residence continues to be occupied by the
21qualifying person's spouse if the spouse is 65 years of age or
22older, or if the residence remains unoccupied but is still
23owned by the person qualified for the homestead exemption.
24 A person who will be 65 years of age during the current
25assessment year shall be eligible to apply for the homestead
26exemption during that assessment year. Application shall be

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1made during the application period in effect for the county of
2his residence.
3 Beginning with assessment year 2003, for taxes payable in
42004, property that is first occupied as a residence after
5January 1 of any assessment year by a person who is eligible
6for the senior citizens homestead exemption under this Section
7must be granted a pro-rata exemption for the assessment year.
8The amount of the pro-rata exemption is the exemption allowed
9in the county under this Section divided by 365 and multiplied
10by the number of days during the assessment year the property
11is occupied as a residence by a person eligible for the
12exemption under this Section. The chief county assessment
13officer must adopt reasonable procedures to establish
14eligibility for this pro-rata exemption.
15 The assessor or chief county assessment officer may
16determine the eligibility of a life care facility to receive
17the benefits provided by this Section, by affidavit,
18application, visual inspection, questionnaire or other
19reasonable methods in order to insure that the tax savings
20resulting from the exemption are credited by the management
21firm to the apportioned tax liability of each qualifying
22resident. The assessor may request reasonable proof that the
23management firm has so credited the exemption.
24 The chief county assessment officer of each county with
25less than 3,000,000 inhabitants shall provide to each person
26allowed a homestead exemption under this Section a form to

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1designate any other person to receive a duplicate of any notice
2of delinquency in the payment of taxes assessed and levied
3under this Code on the property of the person receiving the
4exemption. The duplicate notice shall be in addition to the
5notice required to be provided to the person receiving the
6exemption, and shall be given in the manner required by this
7Code. The person filing the request for the duplicate notice
8shall pay a fee of $5 to cover administrative costs to the
9supervisor of assessments, who shall then file the executed
10designation with the county collector. Notwithstanding any
11other provision of this Code to the contrary, the filing of
12such an executed designation requires the county collector to
13provide duplicate notices as indicated by the designation. A
14designation may be rescinded by the person who executed such
15designation at any time, in the manner and form required by the
16chief county assessment officer.
17 The assessor or chief county assessment officer may
18determine the eligibility of residential property to receive
19the homestead exemption provided by this Section by
20application, visual inspection, questionnaire or other
21reasonable methods. The determination shall be made in
22accordance with guidelines established by the Department.
23 In counties with 3,000,000 or more inhabitants, beginning
24in taxable year 2010, each taxpayer who has been granted an
25exemption under this Section must reapply on an annual basis.
26The chief county assessment officer shall mail the application

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1to the taxpayer. In counties with less than 3,000,000
2inhabitants, the county board may by resolution provide that if
3a person has been granted a homestead exemption under this
4Section, the person qualifying need not reapply for the
5exemption.
6 In counties with less than 3,000,000 inhabitants, if the
7assessor or chief county assessment officer requires annual
8application for verification of eligibility for an exemption
9once granted under this Section, the application shall be
10mailed to the taxpayer.
11 The assessor or chief county assessment officer shall
12notify each person who qualifies for an exemption under this
13Section that the person may also qualify for deferral of real
14estate taxes under the Senior Citizens Real Estate Tax Deferral
15Act. The notice shall set forth the qualifications needed for
16deferral of real estate taxes, the address and telephone number
17of county collector, and a statement that applications for
18deferral of real estate taxes may be obtained from the county
19collector.
20 Notwithstanding Sections 6 and 8 of the State Mandates Act,
21no reimbursement by the State is required for the
22implementation of any mandate created by this Section.
23(Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
24 Section 99. Effective date. This Act takes effect upon
25becoming law.
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