Bill Text: IL HB4244 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Provides that the maximum income limitation amount is $80,000 (rather than $65,000).

Spectrum: Partisan Bill (Republican 9-0)

Status: (Introduced) 2024-04-19 - Added Chief Co-Sponsor Rep. Patrick Sheehan [HB4244 Detail]

Download: Illinois-2023-HB4244-Introduced.html

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4244

Introduced , by Rep. Jed Davis

SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-172

Amends the Property Tax Code. In provisions concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that the term "household" does not include an exempt family member who uses the residence as his or her principal place of residence for less than 12 months during the taxable year. Provides that the term "exempt family member" means the applicant's son, daughter, stepson, or stepdaughter and the spouse of the applicant's son, daughter, stepson, or stepdaughter. Provides that the maximum income limitation amount is $80,000 (rather than $65,000).
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A BILL FOR

HB4244LRB103 33824 HLH 64443 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
5Section 15-172 as follows:
6 (35 ILCS 200/15-172)
7 Sec. 15-172. Low-Income Senior Citizens Assessment Freeze
8Homestead Exemption.
9 (a) This Section may be cited as the Low-Income Senior
10Citizens Assessment Freeze Homestead Exemption.
11 (b) As used in this Section:
12 "Applicant" means an individual who has filed an
13application under this Section.
14 "Base amount" means the base year equalized assessed value
15of the residence plus the first year's equalized assessed
16value of any added improvements which increased the assessed
17value of the residence after the base year.
18 "Base year" means the taxable year prior to the taxable
19year for which the applicant first qualifies and applies for
20the exemption provided that in the prior taxable year the
21property was improved with a permanent structure that was
22occupied as a residence by the applicant who was liable for
23paying real property taxes on the property and who was either

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

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1 "Chief County Assessment Officer" means the County
2Assessor or Supervisor of Assessments of the county in which
3the property is located.
4 "Equalized assessed value" means the assessed value as
5equalized by the Illinois Department of Revenue.
6 "Exempt family member" means the applicant's son,
7daughter, stepson, or stepdaughter and the spouse of the
8applicant's son, daughter, stepson, or stepdaughter.
9 "Household" means the applicant, the spouse of the
10applicant, and all persons using the residence of the
11applicant as their principal place of residence. For taxable
12years 2024 and thereafter, "household" does not include an
13exempt family member of the applicant if the exempt family
14member uses the residence as his or her principal place of
15residence for less than 12 months during the taxable year.
16 "Household income" means the combined income of the
17members of a household for the calendar year preceding the
18taxable year.
19 "Income" has the same meaning as provided in Section 3.07
20of the Senior Citizens and Persons with Disabilities Property
21Tax Relief Act, except that, beginning in assessment year
222001, "income" does not include veteran's benefits.
23 "Internal Revenue Code of 1986" means the United States
24Internal Revenue Code of 1986 or any successor law or laws
25relating to federal income taxes in effect for the year
26preceding the taxable year.

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1 "Life care facility that qualifies as a cooperative" means
2a facility as defined in Section 2 of the Life Care Facilities
3Act.
4 "Maximum income limitation" means:
5 (1) $35,000 prior to taxable year 1999;
6 (2) $40,000 in taxable years 1999 through 2003;
7 (3) $45,000 in taxable years 2004 through 2005;
8 (4) $50,000 in taxable years 2006 and 2007;
9 (5) $55,000 in taxable years 2008 through 2016;
10 (6) for taxable year 2017, (i) $65,000 for qualified
11 property located in a county with 3,000,000 or more
12 inhabitants and (ii) $55,000 for qualified property
13 located in a county with fewer than 3,000,000 inhabitants;
14 and
15 (7) for taxable years 2018 through 2023 and
16 thereafter, $65,000 for all qualified property; and .
17 (8) for taxable years 2024 and thereafter, $80,000 for
18 all qualified property.
19 As an alternative income valuation, a homeowner who is
20enrolled in any of the following programs may be presumed to
21have household income that does not exceed the maximum income
22limitation for that tax year as required by this Section: Aid
23to the Aged, Blind or Disabled (AABD) Program or the
24Supplemental Nutrition Assistance Program (SNAP), both of
25which are administered by the Department of Human Services;
26the Low Income Home Energy Assistance Program (LIHEAP), which

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1is administered by the Department of Commerce and Economic
2Opportunity; The Benefit Access program, which is administered
3by the Department on Aging; and the Senior Citizens Real
4Estate Tax Deferral Program.
5 A chief county assessment officer may indicate that he or
6she has verified an applicant's income eligibility for this
7exemption but may not report which program or programs, if
8any, enroll the applicant. Release of personal information
9submitted pursuant to this Section shall be deemed an
10unwarranted invasion of personal privacy under the Freedom of
11Information Act.
12 "Residence" means the principal dwelling place and
13appurtenant structures used for residential purposes in this
14State occupied on January 1 of the taxable year by a household
15and so much of the surrounding land, constituting the parcel
16upon which the dwelling place is situated, as is used for
17residential purposes. If the Chief County Assessment Officer
18has established a specific legal description for a portion of
19property constituting the residence, then that portion of
20property shall be deemed the residence for the purposes of
21this Section.
22 "Taxable year" means the calendar year during which ad
23valorem property taxes payable in the next succeeding year are
24levied.
25 (c) Beginning in taxable year 1994, a low-income senior
26citizens assessment freeze homestead exemption is granted for

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1real property that is improved with a permanent structure that
2is occupied as a residence by an applicant who (i) is 65 years
3of age or older during the taxable year, (ii) has a household
4income that does not exceed the maximum income limitation,
5(iii) is liable for paying real property taxes on the
6property, and (iv) is an owner of record of the property or has
7a legal or equitable interest in the property as evidenced by a
8written instrument. This homestead exemption shall also apply
9to a leasehold interest in a parcel of property improved with a
10permanent structure that is a single family residence that is
11occupied as a residence by a person who (i) is 65 years of age
12or older during the taxable year, (ii) has a household income
13that does not exceed the maximum income limitation, (iii) has
14a legal or equitable ownership interest in the property as
15lessee, and (iv) is liable for the payment of real property
16taxes on that property.
17 In counties of 3,000,000 or more inhabitants, the amount
18of the exemption for all taxable years is the equalized
19assessed value of the residence in the taxable year for which
20application is made minus the base amount. In all other
21counties, the amount of the exemption is as follows: (i)
22through taxable year 2005 and for taxable year 2007 and
23thereafter, the amount of this exemption shall be the
24equalized assessed value of the residence in the taxable year
25for which application is made minus the base amount; and (ii)
26for taxable year 2006, the amount of the exemption is as

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1follows:
2 (1) For an applicant who has a household income of
3 $45,000 or less, the amount of the exemption is the
4 equalized assessed value of the residence in the taxable
5 year for which application is made minus the base amount.
6 (2) For an applicant who has a household income
7 exceeding $45,000 but not exceeding $46,250, 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 0.8.
11 (3) For an applicant who has a household income
12 exceeding $46,250 but not exceeding $47,500, 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 0.6.
16 (4) For an applicant who has a household income
17 exceeding $47,500 but not exceeding $48,750, the amount of
18 the exemption is (i) the equalized assessed value of the
19 residence in the taxable year for which application is
20 made minus the base amount (ii) multiplied by 0.4.
21 (5) For an applicant who has a household income
22 exceeding $48,750 but not exceeding $50,000, the amount of
23 the exemption is (i) the equalized assessed value of the
24 residence in the taxable year for which application is
25 made minus the base amount (ii) multiplied by 0.2.
26 When the applicant is a surviving spouse of an applicant

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1for a prior year for the same residence for which an exemption
2under this Section has been granted, the base year and base
3amount for that residence are the same as for the applicant for
4the prior year.
5 Each year at the time the assessment books are certified
6to the County Clerk, the Board of Review or Board of Appeals
7shall give to the County Clerk a list of the assessed values of
8improvements on each parcel qualifying for this exemption that
9were added after the base year for this parcel and that
10increased the assessed value of the property.
11 In the case of land improved with an apartment building
12owned and operated as a cooperative or a building that is a
13life care facility that qualifies as a cooperative, the
14maximum reduction from the equalized assessed value of the
15property is limited to the sum of the reductions calculated
16for each unit occupied as a residence by a person or persons
17(i) 65 years of age or older, (ii) with a household income that
18does not exceed the maximum income limitation, (iii) who is
19liable, by contract with the owner or owners of record, for
20paying real property taxes on the property, and (iv) who is an
21owner of record of a legal or equitable interest in the
22cooperative apartment building, other than a leasehold
23interest. In the instance of a cooperative where a homestead
24exemption has been granted under this Section, the cooperative
25association or its management firm shall credit the savings
26resulting from that exemption only to the apportioned tax

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1liability of the owner who qualified for the exemption. Any
2person who willfully refuses to credit that savings to an
3owner who qualifies for the exemption is guilty of a Class B
4misdemeanor.
5 When a homestead exemption has been granted under this
6Section and an applicant then becomes a resident of a facility
7licensed under the Assisted Living and Shared Housing Act, the
8Nursing Home Care Act, the Specialized Mental Health
9Rehabilitation Act of 2013, the ID/DD Community Care Act, or
10the MC/DD Act, the exemption shall be granted in subsequent
11years so long as the residence (i) continues to be occupied by
12the qualified applicant's spouse or (ii) if remaining
13unoccupied, is still owned by the qualified applicant for the
14homestead exemption.
15 Beginning January 1, 1997, when an individual dies who
16would have qualified for an exemption under this Section, and
17the surviving spouse does not independently qualify for this
18exemption because of age, the exemption under this Section
19shall be granted to the surviving spouse for the taxable year
20preceding and the taxable year of the death, provided that,
21except for age, the surviving spouse meets all other
22qualifications for the granting of this exemption for those
23years.
24 When married persons maintain separate residences, the
25exemption provided for in this Section may be claimed by only
26one of such persons and for only one residence.

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1 For taxable year 1994 only, in counties having less than
23,000,000 inhabitants, to receive the exemption, a person
3shall submit an application by February 15, 1995 to the Chief
4County Assessment Officer of the county in which the property
5is located. In counties having 3,000,000 or more inhabitants,
6for taxable year 1994 and all subsequent taxable years, to
7receive the exemption, a person may submit an application to
8the Chief County Assessment Officer of the county in which the
9property is located during such period as may be specified by
10the Chief County Assessment Officer. The Chief County
11Assessment Officer in counties of 3,000,000 or more
12inhabitants shall annually give notice of the application
13period by mail or by publication. In counties having less than
143,000,000 inhabitants, beginning with taxable year 1995 and
15thereafter, to receive the exemption, a person shall submit an
16application by July 1 of each taxable year to the Chief County
17Assessment Officer of the county in which the property is
18located. A county may, by ordinance, establish a date for
19submission of applications that is different than July 1. The
20applicant shall submit with the application an affidavit of
21the applicant's total household income, age, marital status
22(and if married the name and address of the applicant's
23spouse, if known), and principal dwelling place of members of
24the household on January 1 of the taxable year. The Department
25shall establish, by rule, a method for verifying the accuracy
26of affidavits filed by applicants under this Section, and the

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1Chief County Assessment Officer may conduct audits of any
2taxpayer claiming an exemption under this Section to verify
3that the taxpayer is eligible to receive the exemption. Each
4application shall contain or be verified by a written
5declaration that it is made under the penalties of perjury. A
6taxpayer's signing a fraudulent application under this Act is
7perjury, as defined in Section 32-2 of the Criminal Code of
82012. The applications shall be clearly marked as applications
9for the Low-Income Senior Citizens Assessment Freeze Homestead
10Exemption and must contain a notice that any taxpayer who
11receives the exemption is subject to an audit by the Chief
12County Assessment Officer.
13 Notwithstanding any other provision to the contrary, in
14counties having fewer than 3,000,000 inhabitants, if an
15applicant fails to file the application required by this
16Section in a timely manner and this failure to file is due to a
17mental or physical condition sufficiently severe so as to
18render the applicant incapable of filing the application in a
19timely manner, the Chief County Assessment Officer may extend
20the filing deadline for a period of 30 days after the applicant
21regains the capability to file the application, but in no case
22may the filing deadline be extended beyond 3 months of the
23original filing deadline. In order to receive the extension
24provided in this paragraph, the applicant shall provide the
25Chief County Assessment Officer with a signed statement from
26the applicant's physician, advanced practice registered nurse,

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1or physician assistant stating the nature and extent of the
2condition, that, in the physician's, advanced practice
3registered nurse's, or physician assistant's opinion, the
4condition was so severe that it rendered the applicant
5incapable of filing the application in a timely manner, and
6the date on which the applicant regained the capability to
7file the application.
8 Beginning January 1, 1998, notwithstanding any other
9provision to the contrary, in counties having fewer than
103,000,000 inhabitants, if an applicant fails to file the
11application required by this Section in a timely manner and
12this failure to file is due to a mental or physical condition
13sufficiently severe so as to render the applicant incapable of
14filing the application in a timely manner, the Chief County
15Assessment Officer may extend the filing deadline for a period
16of 3 months. In order to receive the extension provided in this
17paragraph, the applicant shall provide the Chief County
18Assessment Officer with a signed statement from the
19applicant's physician, advanced practice registered nurse, or
20physician assistant stating the nature and extent of the
21condition, and that, in the physician's, advanced practice
22registered nurse's, or physician assistant's opinion, the
23condition was so severe that it rendered the applicant
24incapable of filing the application in a timely manner.
25 In counties having less than 3,000,000 inhabitants, if an
26applicant was denied an exemption in taxable year 1994 and the

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1denial occurred due to an error on the part of an assessment
2official, or his or her agent or employee, then beginning in
3taxable year 1997 the applicant's base year, for purposes of
4determining the amount of the exemption, shall be 1993 rather
5than 1994. In addition, in taxable year 1997, the applicant's
6exemption shall also include an amount equal to (i) the amount
7of any exemption denied to the applicant in taxable year 1995
8as a result of using 1994, rather than 1993, as the base year,
9(ii) the amount of any exemption denied to the applicant in
10taxable year 1996 as a result of using 1994, rather than 1993,
11as the base year, and (iii) the amount of the exemption
12erroneously denied for taxable year 1994.
13 For purposes of this Section, a person who will be 65 years
14of age during the current taxable year shall be eligible to
15apply for the homestead exemption during that taxable year.
16Application shall be made during the application period in
17effect for the county of his or her residence.
18 The Chief County Assessment Officer may determine the
19eligibility of a life care facility that qualifies as a
20cooperative to receive the benefits provided by this Section
21by use of an affidavit, application, visual inspection,
22questionnaire, or other reasonable method in order to insure
23that the tax savings resulting from the exemption are credited
24by the management firm to the apportioned tax liability of
25each qualifying resident. The Chief County Assessment Officer
26may request reasonable proof that the management firm has so

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1credited that exemption.
2 Except as provided in this Section, all information
3received by the chief county assessment officer or the
4Department from applications filed under this Section, or from
5any investigation conducted under the provisions of this
6Section, shall be confidential, except for official purposes
7or pursuant to official procedures for collection of any State
8or local tax or enforcement of any civil or criminal penalty or
9sanction imposed by this Act or by any statute or ordinance
10imposing a State or local tax. Any person who divulges any such
11information in any manner, except in accordance with a proper
12judicial order, is guilty of a Class A misdemeanor.
13 Nothing contained in this Section shall prevent the
14Director or chief county assessment officer from publishing or
15making available reasonable statistics concerning the
16operation of the exemption contained in this Section in which
17the contents of claims are grouped into aggregates in such a
18way that information contained in any individual claim shall
19not be disclosed.
20 Notwithstanding any other provision of law, for taxable
21year 2017 and thereafter, in counties of 3,000,000 or more
22inhabitants, the amount of the exemption shall be the greater
23of (i) the amount of the exemption otherwise calculated under
24this Section or (ii) $2,000.
25 (c-5) Notwithstanding any other provision of law, each
26chief county assessment officer may approve this exemption for

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

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1 provided in the Illinois Emergency Management Agency Act
2 related to the COVID-19 public health emergency;
3 (2) the owner of record of the property as of January
4 1, 2021 is the same as the owner of record of the property
5 as of January 1, 2020;
6 (3) the exemption for the 2020 taxable year has not
7 been determined to be an erroneous exemption as defined by
8 this Code; and
9 (4) the taxpayer for the 2020 taxable year has not
10 asked for the exemption to be removed for the 2020 or 2021
11 taxable years.
12 Nothing in this subsection shall preclude or impair the
13authority of a chief county assessment officer to conduct
14audits of any taxpayer claiming an exemption under this
15Section to verify that the taxpayer is eligible to receive the
16exemption as provided elsewhere in this Section.
17 (d) Each Chief County Assessment Officer shall annually
18publish a notice of availability of the exemption provided
19under this Section. The notice shall be published at least 60
20days but no more than 75 days prior to the date on which the
21application must be submitted to the Chief County Assessment
22Officer of the county in which the property is located. The
23notice shall appear in a newspaper of general circulation in
24the county.
25 Notwithstanding Sections 6 and 8 of the State Mandates
26Act, no reimbursement by the State is required for the

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