Illinois 93rd Regular Session Status: Passed House Bipartisan · 2 D · 1 R cosponsors

HB 5533 — PROPERTY TAX CODE-APPEALS-TECH

Last action — Session Sine Die

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 93rd Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Property Tax Code. Makes a technical change in a Section concerning the creation of the Property Tax Appeal Board.

Bill Text

What changed in the latest version

223 added · 24 removed

Plain-language change summary

The amendment to HB 5533 includes a significant change in the Senior Citizens Homestead Exemption. Specifically, the maximum property tax reduction for seniors aged 65 and older will increase from $2,000 to $3,000 across all counties starting from the taxable year 2004. This change is important because it provides more financial relief to senior citizens, allowing them to save more on their property taxes, which can help support their budgets in retirement.

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HB5533 *LRB09317354SJM43020b* 93RD GENERAL ASSEMBLY State of Illinois and 2004 Introduced 2/6/2004, by Michael J.
HB5533 Engrossed LRB093 17354 SJM 43020 b AN ACT concerning taxes.
Madigan SYNOPSIS AS INTRODUCED:
ILCS 200/7-5 ILCS 200/7-5 Amends the Property Tax Code.
Makes a technical change in a Section concerning the creation of the Property Tax Appeal Board.
LRB093 17354 SJM 43020 b A BILL FOR HB5533 LRB093 17354 SJM 43020 b AN ACT concerning taxes.
The Property Tax Code is amended by changing Section 7-5 as follows:
The Property Tax Code is amended by changing Sections 15-170 and 15-175 as follows:
(35 ILCS 200/7-5) Sec.
(35 ILCS 200/15-170) Sec.
7-5.
15-170.
Creation of Property Tax Appeal Board.
Senior Citizens Homestead Exemption.
The Property Tax Appeal Board shall consist of 5 members appointed by the Governor, with the advice and consent of the Senate.
An annual homestead exemption limited, except as described here with relation to cooperatives or life care facilities, to a maximum reduction set forth below from the property’s value, as equalized or assessed by the Department, is granted for property that is occupied as a residence by a person 65 years of age or older who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidenced by a written instrument, except for a leasehold interest, other than a leasehold interest of land on which a single family residence is located, which is occupied as a residence by a person 65 years or older who has an ownership interest therein, legal, equitable or as a lessee, and on which he or she is liable for the payment of property taxes.
The Governor, with the advice and consent of the Senate, shall designate one of the members as Chairperson Chairman.
Before taxable year 2004, the The maximum reduction shall be $2,500 in counties with 3,000,000 or more inhabitants and $2,000 in all other counties.
The Property Tax Appeal Board shall be totally independent of the Department.
For taxable years 2004 and thereafter, the maximum reduction shall be $3,000 in all counties.
A vacancy on the Board shall be filled in the same manner as original appointments are made.
For land improved with an apartment building owned and operated as a cooperative, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units occupied by a person 65 years of age or older who is liable, by contract with the owner or owners of record, for paying property taxes on the property and is an owner of record of a legal or equitable interest in the HB5533 Engrossed - 2 - LRB093 17354 SJM 43020 b cooperative apartment building, other than a leasehold interest.
For land improved with a life care facility, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units occupied by persons 65 years of age or older, irrespective of any legal, equitable, or leasehold interest in the facility, who are liable, under a contract with the owner or owners of record of the facility, for paying property taxes on the property.
In a cooperative or a life care facility where a homestead exemption has been granted, the cooperative association or the management firm of the cooperative or facility shall credit the savings resulting from that exemption only to the apportioned tax liability of the owner or resident who qualified for the exemption.
Any person who willfully refuses to so credit the savings shall be guilty of a Class B misdemeanor.
Under this Section and Section 15-175, "life care facility" means a facility as defined in Section 2 of the Life Care Facilities Act, with which the applicant for the homestead exemption has a life care contract as defined in that Act.
When a homestead exemption has been granted under this Section and the person qualifying subsequently becomes a resident of a facility licensed under the Nursing Home Care Act, the exemption shall continue so long as the residence continues to be occupied by the qualifying person’s spouse if the spouse is 65 years of age or older, or if the residence remains unoccupied but is still owned by the person qualified for the homestead exemption.
A person who will be 65 years of age during the current assessment year shall be eligible to apply for the homestead exemption during that assessment year.
Application shall be made during the application period in effect for the county of his residence.
Beginning with assessment year 2003, for taxes payable in 2004, property that is first occupied as a residence after January 1 of any assessment year by a person who is eligible HB5533 Engrossed - 3 - LRB093 17354 SJM 43020 b for the senior citizens homestead exemption under this Section must be granted a pro-rata exemption for the assessment year.
The amount of the pro-rata exemption is the exemption allowed in the county under this Section divided by 365 and multiplied by the number of days during the assessment year the property is occupied as a residence by a person eligible for the exemption under this Section.
The chief county assessment officer must adopt reasonable procedures to establish eligibility for this pro-rata exemption.
The assessor or chief county assessment officer may determine the eligibility of a life care facility to receive the benefits provided by this Section, by affidavit, application, visual inspection, questionnaire or other reasonable methods in order to insure that the tax savings resulting from the exemption are credited by the management firm to the apportioned tax liability of each qualifying resident.
The assessor may request reasonable proof that the management firm has so credited the exemption.
The chief county assessment officer of each county with less than 3,000,000 inhabitants shall provide to each person allowed a homestead exemption under this Section a form to designate any other person to receive a duplicate of any notice of delinquency in the payment of taxes assessed and levied under this Code on the property of the person receiving the exemption.
The duplicate notice shall be in addition to the notice required to be provided to the person receiving the exemption, and shall be given in the manner required by this Code.
The person filing the request for the duplicate notice shall pay a fee of $5 to cover administrative costs to the supervisor of assessments, who shall then file the executed designation with the county collector.
Notwithstanding any other provision of this Code to the contrary, the filing of such an executed designation requires the county collector to provide duplicate notices as indicated by the designation.
A designation may be rescinded by the person who executed such designation at any time, in the manner and form required by the HB5533 Engrossed - 4 - LRB093 17354 SJM 43020 b chief county assessment officer.
The assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire or other reasonable methods.
The determination shall be made in accordance with guidelines established by the Department.
In counties with less than 3,000,000 inhabitants, the county board may by resolution provide that if a person has been granted a homestead exemption under this Section, the person qualifying need not reapply for the exemption.
In counties with less than 3,000,000 inhabitants, if the assessor or chief county assessment officer requires annual application for verification of eligibility for an exemption once granted under this Section, the application shall be mailed to the taxpayer.
The assessor or chief county assessment officer shall notify each person who qualifies for an exemption under this Section that the person may also qualify for deferral of real estate taxes under the Senior Citizens Real Estate Tax Deferral Act.
The notice shall set forth the qualifications needed for deferral of real estate taxes, the address and telephone number of county collector, and a statement that applications for deferral of real estate taxes may be obtained from the county collector.
Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
87-1189;
92-196, eff.
88-455.)
1-1-02;
93-511, eff.
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8-11-03.) (35 ILCS 200/15-175) Sec.
15-175.
General homestead exemption.
Homestead property is entitled to an annual homestead exemption limited, except as described here with relation to cooperatives, to a reduction in the equalized assessed value of homestead property equal to the increase in equalized assessed value for the HB5533 Engrossed - 5 - LRB093 17354 SJM 43020 b current assessment year above the equalized assessed value of the property for 1977, up to the maximum reduction set forth below.
If however, the 1977 equalized assessed value upon which taxes were paid is subsequently determined by local assessing officials, the Property Tax Appeal Board, or a court to have been excessive, the equalized assessed value which should have been placed on the property for 1977 shall be used to determine the amount of the exemption.
Before taxable year 2004, the The maximum reduction shall be $4,500 in counties with 3,000,000 or more inhabitants and $3,500 in all other counties.
For taxable years 2004 and thereafter, the maximum reduction shall be $5,000 for all counties.
In counties with fewer than 3,000,000 inhabitants, if, based on the most recent assessment, the equalized assessed value of the homestead property for the current assessment year is greater than the equalized assessed value of the property for 1977, the owner of the property shall automatically receive the exemption granted under this Section in an amount equal to the increase over the 1977 assessment up to the maximum reduction set forth in this Section.
If in any assessment year beginning with the 2000 assessment year, homestead property has a pro-rata valuation under Section 9-180 resulting in an increase in the assessed valuation, a reduction in equalized assessed valuation equal to the increase in equalized assessed value of the property for the year of the pro-rata valuation above the equalized assessed value of the property for 1977 shall be applied to the property on a proportionate basis for the period the property qualified as homestead property during the assessment year.
The maximum proportionate homestead exemption shall not exceed the maximum homestead exemption allowed in the county under this Section divided by 365 and multiplied by the number of days the property qualified as homestead property.
"Homestead property" under this Section includes residential property that is occupied by its owner or owners as HB5533 Engrossed - 6 - LRB093 17354 SJM 43020 b his or their principal dwelling place, or that is a leasehold interest on which a single family residence is situated, which is occupied as a residence by a person who has an ownership interest therein, legal or equitable or as a lessee, and on which the person is liable for the payment of property taxes.
For land improved with an apartment building owned and operated as a cooperative or a building which is a life care facility as defined in Section 15-170 and considered to be a cooperative under Section 15-170, the maximum reduction from the equalized assessed value shall be limited to the increase in the value above the equalized assessed value of the property for 1977, up to the maximum reduction set forth above, multiplied by the number of apartments or units occupied by a person or persons who is liable, by contract with the owner or owners of record, for paying property taxes on the property and is an owner of record of a legal or equitable interest in the cooperative apartment building, other than a leasehold interest.
For purposes of this Section, the term "life care facility" has the meaning stated in Section 15-170.
In a cooperative where a homestead exemption has been granted, the cooperative association or its management firm shall credit the savings resulting from that exemption only to the apportioned tax liability of the owner who qualified for the exemption.
Any person who willfully refuses to so credit the savings shall be guilty of a Class B misdemeanor.
Where married persons maintain and reside in separate residences qualifying as homestead property, each residence shall receive 50% of the total reduction in equalized assessed valuation provided by this Section.
In counties with more than 3,000,000 inhabitants, the assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption by application, visual inspection, questionnaire or other reasonable methods.
The determination shall be made in accordance with guidelines established by the Department.
In counties with fewer than 3,000,000 inhabitants, in the event of HB5533 Engrossed - 7 - LRB093 17354 SJM 43020 b a sale of homestead property the homestead exemption shall remain in effect for the remainder of the assessment year of the sale.
The assessor or chief county assessment officer may require the new owner of the property to apply for the homestead exemption for the following assessment year.
(Source:
P.A.
90-368, eff.
1-1-98;
90-552, eff.
12-12-97;
90-655, eff.
7-30-98;
91-346, eff.
7-29-99.) Section 99.
Effective date.
This Act takes effect upon becoming law.
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Action History

  1. Session Sine Die

  2. Added as Alternate Co-Sponsor Sen. Lawrence M. Walsh

  3. Added as Alternate Chief Co-Sponsor Sen. Gary Forby

  4. Added as Alternate Co-Sponsor Sen. Dave Syverson

  5. Added as Alternate Co-Sponsor Sen. David Luechtefeld

  6. Added as Alternate Co-Sponsor Sen. J. Bradley Burzynski

  7. Added as Alternate Co-Sponsor Sen. Kirk W. Dillard

  8. Added as Alternate Co-Sponsor Sen. Dan Cronin

  9. Added as Alternate Co-Sponsor Sen. Frank C. Watson

  10. Added as Alternate Co-Sponsor Sen. Dale E. Risinger

  11. Added as Alternate Co-Sponsor Sen. John O. Jones

  12. Added as Alternate Co-Sponsor Sen. Christine Radogno

  13. Added as Alternate Co-Sponsor Sen. Richard J. Winkel, Jr.

  14. Added as Alternate Co-Sponsor Sen. Dale A. Righter

  15. Added as Alternate Co-Sponsor Sen. Larry K. Bomke

  16. Added as Alternate Co-Sponsor Sen. Pamela J. Althoff

  17. Added as Alternate Chief Co-Sponsor Sen. Iris Y. Martinez

  18. Referred to Rules

  19. First Reading

  20. Added as Alternate Chief Co-Sponsor Sen. Susan Garrett

  21. Chief Senate Sponsor Sen. M. Maggie Crotty

  22. Added Co-Sponsor Rep. John E. Bradley

  23. Placed on Calendar Order of First Reading March 25, 2004

  24. Arrive in Senate

  25. Third Reading - Short Debate - Passed 115-000-000

  26. Added Co-Sponsor Rep. Patricia Reid Lindner

  27. Added Co-Sponsor Rep. Timothy L. Schmitz

  28. Added Co-Sponsor Rep. David E. Miller

  29. Added Co-Sponsor Rep. John A. Fritchey

  30. Added Co-Sponsor Rep. Rosemary Mulligan

  31. Added Co-Sponsor Rep. Paul D. Froehlich

  32. Added Co-Sponsor Rep. Terry R. Parke

  33. Added Co-Sponsor Rep. Wyvetter H. Younge

  34. Added Co-Sponsor Rep. Donald L. Moffitt

  35. Added Co-Sponsor Rep. Thomas Holbrook

  36. Added Co-Sponsor Rep. Sidney H. Mathias

  37. Added Co-Sponsor Rep. Elaine Nekritz

  38. Added Co-Sponsor Rep. Linda Chapa LaVia

  39. Added Co-Sponsor Rep. Kathleen A. Ryg

  40. Added Co-Sponsor Rep. Julie Hamos

  41. Added Co-Sponsor Rep. Karen May

  42. Added Co-Sponsor Rep. Charles E. Jefferson

  43. Added Co-Sponsor Rep. Naomi D. Jakobsson

  44. Added Co-Sponsor Rep. Brandon W. Phelps

  45. Added Co-Sponsor Rep. Lisa M. Dugan

  46. Added Co-Sponsor Rep. William J. Grunloh

  47. Added Co-Sponsor Rep. Lovana Jones

  48. Added Co-Sponsor Rep. William Delgado

  49. Added Co-Sponsor Rep. Robert F. Flider

  50. Added Co-Sponsor Rep. Careen Gordon

  51. Added Co-Sponsor Rep. Jack D. Franks

  52. Added Co-Sponsor Rep. Mike Boland

  53. Added Co-Sponsor Rep. Michael K. Smith

  54. Added Co-Sponsor Rep. Dan Reitz

  55. Added Co-Sponsor Rep. Kurt M. Granberg

  56. Added Co-Sponsor Rep. Steve Davis

  57. Added Co-Sponsor Rep. Jay C. Hoffman

  58. Added Co-Sponsor Rep. Patrick Verschoore

  59. Added Co-Sponsor Rep. John J. Millner

  60. Added Co-Sponsor Rep. Michael P. McAuliffe

  61. Added Co-Sponsor Rep. James H. Meyer

  62. Added Co-Sponsor Rep. Jim Sacia

  63. Added Co-Sponsor Rep. JoAnn D. Osmond

  64. Placed on Calendar Order of 3rd Reading - Short Debate

  65. Second Reading - Short Debate

  66. Added Co-Sponsor Rep. Richard P. Myers

  67. Added Co-Sponsor Rep. Patricia R. Bellock

  68. Added Co-Sponsor Rep. Chapin Rose

  69. Placed on Calendar 2nd Reading - Short Debate

  70. Do Pass as Amended / Short Debate Revenue Committee; 009-000-000

  71. House Committee Amendment No. 1 Adopted in Revenue Committee; by Voice Vote

  72. House Committee Amendment No. 1 Filed with Clerk by Revenue Committee

  73. Added Co-Sponsor Rep. Suzanne Bassi

  74. Added Co-Sponsor Rep. Eileen Lyons

  75. Added Co-Sponsor Rep. Jim Watson

  76. Added Co-Sponsor Rep. Ruth Munson

  77. Added Co-Sponsor Rep. Roger L. Eddy

  78. Added Co-Sponsor Rep. Ed Sullivan, Jr.

  79. Added Co-Sponsor Rep. Randall M. Hultgren

  80. Added Co-Sponsor Rep. Sandra M. Pihos

  81. Added Chief Co-Sponsor Rep. Robert W. Pritchard

  82. Added Chief Co-Sponsor Rep. Carole Pankau

  83. Added Chief Co-Sponsor Rep. Brent Hassert

  84. Added Chief Co-Sponsor Rep. William B. Black

  85. Chief Sponsor Changed to Rep. Tom Cross

  86. Assigned to Revenue Committee

  87. Referred to Rules Committee

  88. First Reading

  89. Filed with the Clerk by Rep. Michael J. Madigan

Sponsors

  • Tom Cross · Cosponsor
  • Pamela J. Althoff · Cosponsor
  • Larry K. Bomke · Cosponsor
  • Dale A. Righter · Cosponsor
  • Jr. Richard J. Winkel · Cosponsor
  • Christine Radogno · Cosponsor
  • Dale E. Risinger · Cosponsor
  • Frank C. Watson · Cosponsor
  • Dan Cronin · Cosponsor
  • Kirk W. Dillard · Cosponsor
  • J. Bradley Burzynski · Cosponsor
  • David Luechtefeld · Cosponsor
  • Dave Syverson · Cosponsor
  • Jr. Lawrence "Larry" Walsh · Cosponsor
  • Thaddeus Jones · Cosponsor

Sponsorship breakdown

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0 sponsors · 15 co-sponsors · 168 not signed on

Sponsors (0)

None.

Co-sponsors (15)

  • Tom Cross
  • Pamela J. Althoff
  • Larry K. Bomke
  • Dale A. Righter
  • Richard J. Winkel, Jr.
  • Christine Radogno
  • Dale E. Risinger
  • Frank C. Watson
  • Dan Cronin
  • Kirk W. Dillard
  • J. Bradley Burzynski
  • David Luechtefeld
  • Dave Syverson Republican
  • Lawrence "Larry" Walsh, Jr. Democrat
  • Thaddeus Jones Democrat

Not signed on (168)

168 members have not signed on to this bill.

Show all 168 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 115 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 103003
Democrat 9000
Republican 3000
Total 115003
% of votes cast 97%0%0%3%
How each member voted (118)
Member Party Vote
Saviano — Yea
Schmitz — Not Voting
Scully — Yea
Slone — Yea
Sommer — Yea
Soto — Yea
Younge — Yea
Lindner — Yea
Acevedo — Yea
Aguilar — Yea
Mathias — Yea
Bassi — Yea
Beaubien — Yea
Bellock — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Yea
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Not Voting
Capparelli — Yea
Millner — Yea
Coulson — Yea
Morrow — Yea
Giles — Yea
Granberg — Yea
Hassert — Yea
Myers — Yea
Hultgren — Yea
Jefferson — Yea
Kosel — Not Voting
Osterman — Yea
Kurtz — Yea
Lang — Yea
Leitch — Yea
McAuliffe — Yea
Parke — Yea
Bailey — Yea
Phelps — Yea
Lyons, Eileen — Yea
Reitz — Yea
Lyons, Joseph — Yea
Dugan — Yea
Dunkin — Yea
Dunn — Yea
Eddy — Yea
Flider — Yea
Flowers — Yea
Franks — Yea
Fritchey — Yea
Krause — Yea
Madigan — Yea
McGuire — Yea
McCarthy — Yea
Bradley, John — Yea
McKeon — Yea
Bradley, Richard — Yea
Mendoza — Yea
Brady — Yea
Meyer — Yea
Moffitt — Yea
Molaro — Yea
Mulligan — Yea
Burke — Yea
Mitchell, Bill — Yea
Hannig — Yea
Munson — Yea
Sullivan — Yea
Mitchell, Jerry — Yea
Nekritz — Yea
Osmond — Yea
Pankau — Yea
Tenhouse — Yea
Howard — Yea
Turner — Yea
Verschoore — Yea
Wait — Yea
Washington — Yea
Watson — Yea
Winters — Yea
Jones — Yea
Yarbrough — Yea
Davis, Monique — Yea
Davis, Steve — Yea
Churchill — Yea
Colvin — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
Daniels — Yea
Froehlich — Yea
Gordon — Yea
Graham — Yea
Grunloh — Yea
Hamos — Yea
Holbrook — Yea
Jakobsson — Yea
Pihos — Yea
Poe — Yea
Pritchard — Yea
Ryg — Yea
Sacia — Yea
Chapa LaVia — Yea
Eva-Dina Delgado Democrat Yea
Jay Hoffman Democrat Yea
Lakesia Collins Democrat Yea
Michael J. Kelly Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Yea
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea

Official roll call →

Subjects

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Frequently asked questions

What does HB 5533 do?
Amends the Property Tax Code. Makes a technical change in a Section concerning the creation of the Property Tax Appeal Board.
Who sponsors HB 5533?
HB 5533 is sponsored by Tom Cross, Pamela J. Althoff, Larry K. Bomke, Dale A. Righter, Richard J. Winkel, Jr., Christine Radogno, Dale E. Risinger, Frank C. Watson, Dan Cronin, Kirk W. Dillard, J. Bradley Burzynski, David Luechtefeld, Dave Syverson (Republican), Lawrence "Larry" Walsh, Jr. (Democrat), and Thaddeus Jones (Democrat).
What is the current status of HB 5533?
This bill died with 93rd Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 5533?
Track HB 5533 free on One Click Politics — get push/email alerts when it moves.

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