Bill Text: IL HB3928 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Provides that, for taxable years 2024 and thereafter, the maximum reduction under the senior citizens homestead exemption is $9,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB3928 Detail]

Download: Illinois-2023-HB3928-Introduced.html


103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB3928

Introduced , by Rep. Janet Yang Rohr

SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-170
35 ILCS 200/15-172

Amends the Property Tax Code. Provides that, for taxable years 2024 and thereafter, the maximum reduction under the senior citizens homestead exemption is $9,000 in all counties (currently, $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties). Provides that the maximum income limitation for the senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Effective immediately.
LRB103 27083 HLH 53451 b

A BILL FOR

HB3928LRB103 27083 HLH 53451 b
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
5Sections 15-170 and 15-172 as follows:
6 (35 ILCS 200/15-170)
7 Sec. 15-170. Senior citizens homestead exemption.
8 (a) An annual homestead exemption limited, except as
9described here with relation to cooperatives or life care
10facilities, to a maximum reduction set forth below from the
11property's value, as equalized or assessed by the Department,
12is granted for property that is occupied as a residence by a
13person 65 years of age or older who is liable for paying real
14estate taxes on the property and is an owner of record of the
15property or has a legal or equitable interest therein as
16evidenced by a written instrument, except for a leasehold
17interest, other than a leasehold interest of land on which a
18single family residence is located, which is occupied as a
19residence by a person 65 years or older who has an ownership
20interest therein, legal, equitable or as a lessee, and on
21which he or she is liable for the payment of property taxes.
22Before taxable year 2004, the maximum reduction shall be
23$2,500 in counties with 3,000,000 or more inhabitants and

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1$2,000 in all other counties. For taxable years 2004 through
22005, the maximum reduction shall be $3,000 in all counties.
3For taxable years 2006 and 2007, the maximum reduction shall
4be $3,500. For taxable years 2008 through 2011, the maximum
5reduction is $4,000 in all counties. For taxable year 2012,
6the maximum reduction is $5,000 in counties with 3,000,000 or
7more inhabitants and $4,000 in all other counties. For taxable
8years 2013 through 2016, the maximum reduction is $5,000 in
9all counties. For taxable years 2017 through 2022, the maximum
10reduction is $8,000 in counties with 3,000,000 or more
11inhabitants and $5,000 in all other counties. For taxable year
12years 2023 and thereafter, the maximum reduction is $8,000 in
13counties with 3,000,000 or more inhabitants and counties that
14are contiguous to a county of 3,000,000 or more inhabitants
15and $5,000 in all other counties. For taxable years 2024 and
16thereafter, the maximum reduction is $9,000 in all counties.
17 (b) For land improved with an apartment building owned and
18operated as a cooperative, the maximum reduction from the
19value of the property, as equalized by the Department, shall
20be multiplied by the number of apartments or units occupied by
21a person 65 years of age or older who is liable, by contract
22with the owner or owners of record, for paying property taxes
23on the property and is an owner of record of a legal or
24equitable interest in the cooperative apartment building,
25other than a leasehold interest. For land improved with a life
26care facility, the maximum reduction from the value of the

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

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1owned by the person qualified for the homestead exemption.
2 (d) A person who will be 65 years of age during the current
3assessment year shall be eligible to apply for the homestead
4exemption during that assessment year. Application shall be
5made during the application period in effect for the county of
6his residence.
7 (e) Beginning with assessment year 2003, for taxes payable
8in 2004, property that is first occupied as a residence after
9January 1 of any assessment year by a person who is eligible
10for the senior citizens homestead exemption under this Section
11must be granted a pro-rata exemption for the assessment year.
12The amount of the pro-rata exemption is the exemption allowed
13in the county under this Section divided by 365 and multiplied
14by the number of days during the assessment year the property
15is occupied as a residence by a person eligible for the
16exemption under this Section. The chief county assessment
17officer must adopt reasonable procedures to establish
18eligibility for this pro-rata exemption.
19 (f) The assessor or chief county assessment officer may
20determine the eligibility of a life care facility to receive
21the benefits provided by this Section, by affidavit,
22application, visual inspection, questionnaire or other
23reasonable methods in order to insure that the tax savings
24resulting from the exemption are credited by the management
25firm to the apportioned tax liability of each qualifying
26resident. The assessor may request reasonable proof that the

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

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1 (i) In counties with 3,000,000 or more inhabitants, for
2taxable years 2010 through 2018, and beginning again in
3taxable year 2024, each taxpayer who has been granted an
4exemption under this Section must reapply on an annual basis.
5 If a reapplication is required, then the chief county
6assessment officer shall mail the application to the taxpayer
7at least 60 days prior to the last day of the application
8period for the county.
9 For taxable years 2019 through 2023, in counties with
103,000,000 or more inhabitants, a taxpayer who has been granted
11an exemption under this Section need not reapply. However, if
12the property ceases to be qualified for the exemption under
13this Section in any year for which a reapplication is not
14required under this Section, then the owner of record of the
15property shall notify the chief county assessment officer that
16the property is no longer qualified. In addition, for taxable
17years 2019 through 2023, the chief county assessment officer
18of a county with 3,000,000 or more inhabitants shall enter
19into an intergovernmental agreement with the county clerk of
20that county and the Department of Public Health, as well as any
21other appropriate governmental agency, to obtain information
22that documents the death of a taxpayer who has been granted an
23exemption under this Section. Notwithstanding any other
24provision of law, the county clerk and the Department of
25Public Health shall provide that information to the chief
26county assessment officer. The Department of Public Health

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1shall supply this information no less frequently than every
2calendar quarter. Information concerning the death of a
3taxpayer may be shared with the county treasurer. The chief
4county assessment officer shall also enter into a data
5exchange agreement with the Social Security Administration or
6its agent to obtain access to the information regarding deaths
7in possession of the Social Security Administration. The chief
8county assessment officer shall, subject to the notice
9requirements under subsection (m) of Section 9-275, terminate
10the exemption under this Section if the information obtained
11indicates that the property is no longer qualified for the
12exemption. In counties with 3,000,000 or more inhabitants, the
13assessor and the county recorder of deeds shall establish
14policies and practices for the regular exchange of information
15for the purpose of alerting the assessor whenever the transfer
16of ownership of any property receiving an exemption under this
17Section has occurred. When such a transfer occurs, the
18assessor shall mail a notice to the new owner of the property
19(i) informing the new owner that the exemption will remain in
20place through the year of the transfer, after which it will be
21canceled, and (ii) providing information pertaining to the
22rules for reapplying for the exemption if the owner qualifies.
23In counties with 3,000,000 or more inhabitants, the chief
24county assessment official shall conduct audits of all
25exemptions granted under this Section no later than December
2631, 2022 and no later than December 31, 2024. The audit shall

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1be designed to ascertain whether any senior homestead
2exemptions have been granted erroneously. If it is determined
3that a senior homestead exemption has been erroneously applied
4to a property, the chief county assessment officer shall make
5use of the appropriate provisions of Section 9-275 in relation
6to the property that received the erroneous homestead
7exemption.
8 (j) In counties with less than 3,000,000 inhabitants, the
9county board may by resolution provide that if a person has
10been granted a homestead exemption under this Section, the
11person qualifying need not reapply for the exemption.
12 In counties with less than 3,000,000 inhabitants, if the
13assessor or chief county assessment officer requires annual
14application for verification of eligibility for an exemption
15once granted under this Section, the application shall be
16mailed to the taxpayer.
17 (l) The assessor or chief county assessment officer shall
18notify each person who qualifies for an exemption under this
19Section that the person may also qualify for deferral of real
20estate taxes under the Senior Citizens Real Estate Tax
21Deferral Act. The notice shall set forth the qualifications
22needed for deferral of real estate taxes, the address and
23telephone number of county collector, and a statement that
24applications for deferral of real estate taxes may be obtained
25from the county collector.
26 (m) Notwithstanding Sections 6 and 8 of the State Mandates

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1Act, no reimbursement by the State is required for the
2implementation of any mandate created by this Section.
3(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20;
4102-895, eff. 5-23-22.)
5 (35 ILCS 200/15-172)
6 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
7Homestead Exemption.
8 (a) This Section may be cited as the Low-Income Senior
9Citizens Assessment Freeze Homestead Exemption.
10 (b) As used in this Section:
11 "Applicant" means an individual who has filed an
12application under this Section.
13 "Base amount" means the base year equalized assessed value
14of the residence plus the first year's equalized assessed
15value of any added improvements which increased the assessed
16value of the residence after the base year.
17 "Base year" means the taxable year prior to the taxable
18year for which the applicant first qualifies and applies for
19the exemption provided that in the prior taxable year the
20property was improved with a permanent structure that was
21occupied as a residence by the applicant who was liable for
22paying real property taxes on the property and who was either
23(i) an owner of record of the property or had legal or
24equitable interest in the property as evidenced by a written
25instrument or (ii) had a legal or equitable interest as a

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1lessee in the parcel of property that was single family
2residence. If in any subsequent taxable year for which the
3applicant applies and qualifies for the exemption the
4equalized assessed value of the residence is less than the
5equalized assessed value in the existing base year (provided
6that such equalized assessed value is not based on an assessed
7value that results from a temporary irregularity in the
8property that reduces the assessed value for one or more
9taxable years), then that subsequent taxable year shall become
10the base year until a new base year is established under the
11terms of this paragraph. For taxable year 1999 only, the Chief
12County Assessment Officer shall review (i) all taxable years
13for which the applicant applied and qualified for the
14exemption and (ii) the existing base year. The assessment
15officer shall select as the new base year the year with the
16lowest equalized assessed value. An equalized assessed value
17that is based on an assessed value that results from a
18temporary irregularity in the property that reduces the
19assessed value for one or more taxable years shall not be
20considered the lowest equalized assessed value. The selected
21year shall be the base year for taxable year 1999 and
22thereafter until a new base year is established under the
23terms of this paragraph.
24 "Chief County Assessment Officer" means the County
25Assessor or Supervisor of Assessments of the county in which
26the property is located.

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1 "Equalized assessed value" means the assessed value as
2equalized by the Illinois Department of Revenue.
3 "Household" means the applicant, the spouse of the
4applicant, and all persons using the residence of the
5applicant as their principal place of residence.
6 "Household income" means the combined income of the
7members of a household for the calendar year preceding the
8taxable year.
9 "Income" has the same meaning as provided in Section 3.07
10of the Senior Citizens and Persons with Disabilities Property
11Tax Relief Act, except that, beginning in assessment year
122001, "income" does not include veteran's benefits.
13 "Internal Revenue Code of 1986" means the United States
14Internal Revenue Code of 1986 or any successor law or laws
15relating to federal income taxes in effect for the year
16preceding the taxable year.
17 "Life care facility that qualifies as a cooperative" means
18a facility as defined in Section 2 of the Life Care Facilities
19Act.
20 "Maximum income limitation" means:
21 (1) $35,000 prior to taxable year 1999;
22 (2) $40,000 in taxable years 1999 through 2003;
23 (3) $45,000 in taxable years 2004 through 2005;
24 (4) $50,000 in taxable years 2006 and 2007;
25 (5) $55,000 in taxable years 2008 through 2016;
26 (6) for taxable year 2017, (i) $65,000 for qualified

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1 property located in a county with 3,000,000 or more
2 inhabitants and (ii) $55,000 for qualified property
3 located in a county with fewer than 3,000,000 inhabitants;
4 and
5 (7) for taxable years 2018 through 2023 and
6 thereafter, $65,000 for all qualified property; and .
7 (8) for taxable years 2024 and thereafter, $75,000 for
8 all qualified property.
9 As an alternative income valuation, a homeowner who is
10enrolled in any of the following programs may be presumed to
11have household income that does not exceed the maximum income
12limitation for that tax year as required by this Section: Aid
13to the Aged, Blind or Disabled (AABD) Program or the
14Supplemental Nutrition Assistance Program (SNAP), both of
15which are administered by the Department of Human Services;
16the Low Income Home Energy Assistance Program (LIHEAP), which
17is administered by the Department of Commerce and Economic
18Opportunity; The Benefit Access program, which is administered
19by the Department on Aging; and the Senior Citizens Real
20Estate Tax Deferral Program.
21 A chief county assessment officer may indicate that he or
22she has verified an applicant's income eligibility for this
23exemption but may not report which program or programs, if
24any, enroll the applicant. Release of personal information
25submitted pursuant to this Section shall be deemed an
26unwarranted invasion of personal privacy under the Freedom of

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1Information Act.
2 "Residence" means the principal dwelling place and
3appurtenant structures used for residential purposes in this
4State occupied on January 1 of the taxable year by a household
5and so much of the surrounding land, constituting the parcel
6upon which the dwelling place is situated, as is used for
7residential purposes. If the Chief County Assessment Officer
8has established a specific legal description for a portion of
9property constituting the residence, then that portion of
10property shall be deemed the residence for the purposes of
11this Section.
12 "Taxable year" means the calendar year during which ad
13valorem property taxes payable in the next succeeding year are
14levied.
15 (c) Beginning in taxable year 1994, a low-income senior
16citizens assessment freeze homestead exemption is granted for
17real property that is improved with a permanent structure that
18is occupied as a residence by an applicant who (i) is 65 years
19of age or older during the taxable year, (ii) has a household
20income that does not exceed the maximum income limitation,
21(iii) is liable for paying real property taxes on the
22property, and (iv) is an owner of record of the property or has
23a legal or equitable interest in the property as evidenced by a
24written instrument. This homestead exemption shall also apply
25to a leasehold interest in a parcel of property improved with a
26permanent structure that is a single family residence that is

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1occupied as a residence by a person who (i) is 65 years of age
2or older during the taxable year, (ii) has a household income
3that does not exceed the maximum income limitation, (iii) has
4a legal or equitable ownership interest in the property as
5lessee, and (iv) is liable for the payment of real property
6taxes on that property.
7 In counties of 3,000,000 or more inhabitants, the amount
8of the exemption for all taxable years is the equalized
9assessed value of the residence in the taxable year for which
10application is made minus the base amount. In all other
11counties, the amount of the exemption is as follows: (i)
12through taxable year 2005 and for taxable year 2007 and
13thereafter, the amount of this exemption shall be the
14equalized assessed value of the residence in the taxable year
15for which application is made minus the base amount; and (ii)
16for taxable year 2006, the amount of the exemption is as
17follows:
18 (1) For an applicant who has a household income of
19 $45,000 or less, the amount of the exemption is the
20 equalized assessed value of the residence in the taxable
21 year for which application is made minus the base amount.
22 (2) For an applicant who has a household income
23 exceeding $45,000 but not exceeding $46,250, the amount of
24 the exemption is (i) the equalized assessed value of the
25 residence in the taxable year for which application is
26 made minus the base amount (ii) multiplied by 0.8.

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1 (3) For an applicant who has a household income
2 exceeding $46,250 but not exceeding $47,500, the amount of
3 the exemption is (i) the equalized assessed value of the
4 residence in the taxable year for which application is
5 made minus the base amount (ii) multiplied by 0.6.
6 (4) For an applicant who has a household income
7 exceeding $47,500 but not exceeding $48,750, the amount of
8 the exemption is (i) the equalized assessed value of the
9 residence in the taxable year for which application is
10 made minus the base amount (ii) multiplied by 0.4.
11 (5) For an applicant who has a household income
12 exceeding $48,750 but not exceeding $50,000, the amount of
13 the exemption is (i) the equalized assessed value of the
14 residence in the taxable year for which application is
15 made minus the base amount (ii) multiplied by 0.2.
16 When the applicant is a surviving spouse of an applicant
17for a prior year for the same residence for which an exemption
18under this Section has been granted, the base year and base
19amount for that residence are the same as for the applicant for
20the prior year.
21 Each year at the time the assessment books are certified
22to the County Clerk, the Board of Review or Board of Appeals
23shall give to the County Clerk a list of the assessed values of
24improvements on each parcel qualifying for this exemption that
25were added after the base year for this parcel and that
26increased the assessed value of the property.

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1 In the case of land improved with an apartment building
2owned and operated as a cooperative or a building that is a
3life care facility that qualifies as a cooperative, the
4maximum reduction from the equalized assessed value of the
5property is limited to the sum of the reductions calculated
6for each unit occupied as a residence by a person or persons
7(i) 65 years of age or older, (ii) with a household income that
8does not exceed the maximum income limitation, (iii) who is
9liable, by contract with the owner or owners of record, for
10paying real property taxes on the property, and (iv) who is an
11owner of record of a legal or equitable interest in the
12cooperative apartment building, other than a leasehold
13interest. In the instance of a cooperative where a homestead
14exemption has been granted under this Section, the cooperative
15association or its management firm shall credit the savings
16resulting from that exemption only to the apportioned tax
17liability of the owner who qualified for the exemption. Any
18person who willfully refuses to credit that savings to an
19owner who qualifies for the exemption is guilty of a Class B
20misdemeanor.
21 When a homestead exemption has been granted under this
22Section and an applicant then becomes a resident of a facility
23licensed under the Assisted Living and Shared Housing Act, the
24Nursing Home Care Act, the Specialized Mental Health
25Rehabilitation Act of 2013, the ID/DD Community Care Act, or
26the MC/DD Act, the exemption shall be granted in subsequent

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1years so long as the residence (i) continues to be occupied by
2the qualified applicant's spouse or (ii) if remaining
3unoccupied, is still owned by the qualified applicant for the
4homestead exemption.
5 Beginning January 1, 1997, when an individual dies who
6would have qualified for an exemption under this Section, and
7the surviving spouse does not independently qualify for this
8exemption because of age, the exemption under this Section
9shall be granted to the surviving spouse for the taxable year
10preceding and the taxable year of the death, provided that,
11except for age, the surviving spouse meets all other
12qualifications for the granting of this exemption for those
13years.
14 When married persons maintain separate residences, the
15exemption provided for in this Section may be claimed by only
16one of such persons and for only one residence.
17 For taxable year 1994 only, in counties having less than
183,000,000 inhabitants, to receive the exemption, a person
19shall submit an application by February 15, 1995 to the Chief
20County Assessment Officer of the county in which the property
21is located. In counties having 3,000,000 or more inhabitants,
22for taxable year 1994 and all subsequent taxable years, to
23receive the exemption, a person may submit an application to
24the Chief County Assessment Officer of the county in which the
25property is located during such period as may be specified by
26the Chief County Assessment Officer. The Chief County

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1Assessment Officer in counties of 3,000,000 or more
2inhabitants shall annually give notice of the application
3period by mail or by publication. In counties having less than
43,000,000 inhabitants, beginning with taxable year 1995 and
5thereafter, to receive the exemption, a person shall submit an
6application by July 1 of each taxable year to the Chief County
7Assessment Officer of the county in which the property is
8located. A county may, by ordinance, establish a date for
9submission of applications that is different than July 1. The
10applicant shall submit with the application an affidavit of
11the applicant's total household income, age, marital status
12(and if married the name and address of the applicant's
13spouse, if known), and principal dwelling place of members of
14the household on January 1 of the taxable year. The Department
15shall establish, by rule, a method for verifying the accuracy
16of affidavits filed by applicants under this Section, and the
17Chief County Assessment Officer may conduct audits of any
18taxpayer claiming an exemption under this Section to verify
19that the taxpayer is eligible to receive the exemption. Each
20application shall contain or be verified by a written
21declaration that it is made under the penalties of perjury. A
22taxpayer's signing a fraudulent application under this Act is
23perjury, as defined in Section 32-2 of the Criminal Code of
242012. The applications shall be clearly marked as applications
25for the Low-Income Senior Citizens Assessment Freeze Homestead
26Exemption and must contain a notice that any taxpayer who

HB3928- 19 -LRB103 27083 HLH 53451 b
1receives the exemption is subject to an audit by the Chief
2County Assessment Officer.
3 Notwithstanding any other provision to the contrary, in
4counties having fewer than 3,000,000 inhabitants, if an
5applicant fails to file the application required by this
6Section in a timely manner and this failure to file is due to a
7mental or physical condition sufficiently severe so as to
8render the applicant incapable of filing the application in a
9timely manner, the Chief County Assessment Officer may extend
10the filing deadline for a period of 30 days after the applicant
11regains the capability to file the application, but in no case
12may the filing deadline be extended beyond 3 months of the
13original filing deadline. In order to receive the extension
14provided in this paragraph, the applicant shall provide the
15Chief County Assessment Officer with a signed statement from
16the applicant's physician, advanced practice registered nurse,
17or physician assistant stating the nature and extent of the
18condition, that, in the physician's, advanced practice
19registered nurse's, or physician assistant's opinion, the
20condition was so severe that it rendered the applicant
21incapable of filing the application in a timely manner, and
22the date on which the applicant regained the capability to
23file the application.
24 Beginning January 1, 1998, notwithstanding any other
25provision to the contrary, in counties having fewer than
263,000,000 inhabitants, if an applicant fails to file the

HB3928- 20 -LRB103 27083 HLH 53451 b
1application required by this Section in a timely manner and
2this failure to file is due to a mental or physical condition
3sufficiently severe so as to render the applicant incapable of
4filing the application in a timely manner, the Chief County
5Assessment Officer may extend the filing deadline for a period
6of 3 months. In order to receive the extension provided in this
7paragraph, the applicant shall provide the Chief County
8Assessment Officer with a signed statement from the
9applicant's physician, advanced practice registered nurse, or
10physician assistant stating the nature and extent of the
11condition, and that, in the physician's, advanced practice
12registered nurse's, or physician assistant's opinion, the
13condition was so severe that it rendered the applicant
14incapable of filing the application in a timely manner.
15 In counties having less than 3,000,000 inhabitants, if an
16applicant was denied an exemption in taxable year 1994 and the
17denial occurred due to an error on the part of an assessment
18official, or his or her agent or employee, then beginning in
19taxable year 1997 the applicant's base year, for purposes of
20determining the amount of the exemption, shall be 1993 rather
21than 1994. In addition, in taxable year 1997, the applicant's
22exemption shall also include an amount equal to (i) the amount
23of any exemption denied to the applicant in taxable year 1995
24as a result of using 1994, rather than 1993, as the base year,
25(ii) the amount of any exemption denied to the applicant in
26taxable year 1996 as a result of using 1994, rather than 1993,

HB3928- 21 -LRB103 27083 HLH 53451 b
1as the base year, and (iii) the amount of the exemption
2erroneously denied for taxable year 1994.
3 For purposes of this Section, a person who will be 65 years
4of age during the current taxable year shall be eligible to
5apply for the homestead exemption during that taxable year.
6Application shall be made during the application period in
7effect for the county of his or her residence.
8 The Chief County Assessment Officer may determine the
9eligibility of a life care facility that qualifies as a
10cooperative to receive the benefits provided by this Section
11by use of an affidavit, application, visual inspection,
12questionnaire, or other reasonable method in order to insure
13that the tax savings resulting from the exemption are credited
14by the management firm to the apportioned tax liability of
15each qualifying resident. The Chief County Assessment Officer
16may request reasonable proof that the management firm has so
17credited that exemption.
18 Except as provided in this Section, all information
19received by the chief county assessment officer or the
20Department from applications filed under this Section, or from
21any investigation conducted under the provisions of this
22Section, shall be confidential, except for official purposes
23or pursuant to official procedures for collection of any State
24or local tax or enforcement of any civil or criminal penalty or
25sanction imposed by this Act or by any statute or ordinance
26imposing a State or local tax. Any person who divulges any such

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1information in any manner, except in accordance with a proper
2judicial order, is guilty of a Class A misdemeanor.
3 Nothing contained in this Section shall prevent the
4Director or chief county assessment officer from publishing or
5making available reasonable statistics concerning the
6operation of the exemption contained in this Section in which
7the contents of claims are grouped into aggregates in such a
8way that information contained in any individual claim shall
9not be disclosed.
10 Notwithstanding any other provision of law, for taxable
11year 2017 and thereafter, in counties of 3,000,000 or more
12inhabitants, the amount of the exemption shall be the greater
13of (i) the amount of the exemption otherwise calculated under
14this Section or (ii) $2,000.
15 (c-5) Notwithstanding any other provision of law, each
16chief county assessment officer may approve this exemption for
17the 2020 taxable year, without application, for any property
18that was approved for this exemption for the 2019 taxable
19year, provided that:
20 (1) the county board has declared a local disaster as
21 provided in the Illinois Emergency Management Agency Act
22 related to the COVID-19 public health emergency;
23 (2) the owner of record of the property as of January
24 1, 2020 is the same as the owner of record of the property
25 as of January 1, 2019;
26 (3) the exemption for the 2019 taxable year has not

HB3928- 23 -LRB103 27083 HLH 53451 b
1 been determined to be an erroneous exemption as defined by
2 this Code; and
3 (4) the applicant for the 2019 taxable year has not
4 asked for the exemption to be removed for the 2019 or 2020
5 taxable years.
6 Nothing in this subsection shall preclude or impair the
7authority of a chief county assessment officer to conduct
8audits of any taxpayer claiming an exemption under this
9Section to verify that the taxpayer is eligible to receive the
10exemption as provided elsewhere in this Section.
11 (c-10) Notwithstanding any other provision of law, each
12chief county assessment officer may approve this exemption for
13the 2021 taxable year, without application, for any property
14that was approved for this exemption for the 2020 taxable
15year, if:
16 (1) the county board has declared a local disaster as
17 provided in the Illinois Emergency Management Agency Act
18 related to the COVID-19 public health emergency;
19 (2) the owner of record of the property as of January
20 1, 2021 is the same as the owner of record of the property
21 as of January 1, 2020;
22 (3) the exemption for the 2020 taxable year has not
23 been determined to be an erroneous exemption as defined by
24 this Code; and
25 (4) the taxpayer for the 2020 taxable year has not
26 asked for the exemption to be removed for the 2020 or 2021

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1 taxable years.
2 Nothing in this subsection shall preclude or impair the
3authority of a chief county assessment officer to conduct
4audits of any taxpayer claiming an exemption under this
5Section to verify that the taxpayer is eligible to receive the
6exemption as provided elsewhere in this Section.
7 (d) Each Chief County Assessment Officer shall annually
8publish a notice of availability of the exemption provided
9under this Section. The notice shall be published at least 60
10days but no more than 75 days prior to the date on which the
11application must be submitted to the Chief County Assessment
12Officer of the county in which the property is located. The
13notice shall appear in a newspaper of general circulation in
14the county.
15 Notwithstanding Sections 6 and 8 of the State Mandates
16Act, no reimbursement by the State is required for the
17implementation of any mandate created by this Section.
18(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
19102-895, eff. 5-23-22.)
20 Section 99. Effective date. This Act takes effect upon
21becoming law.
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