SB 3894

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Full Text of SB3894
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	SB3894 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3894
Introduced 2/6/2026, by Sen. Suzy Glowiak Hilton
SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-172
Amends the Property Tax Code. In a provision concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that, for taxable years 2026 and thereafter, "maximum income limitation" means $85,000 for all qualified property.
LRB104 16425 HLH 29816 b
A BILL FOR
		SB3894		LRB104 16425 HLH 29816 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
		SB3894	- 2 -	LRB104 16425 HLH 29816 b
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.
		SB3894	- 3 -	LRB104 16425 HLH 29816 b
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    "Household" means the applicant, the spouse of the
7applicant, and all persons using the residence of the
8applicant as their principal place of residence.
9    "Household income" means the combined income of the
10members of a household for the calendar year preceding the
11taxable year.
12    "Income" has the same meaning as provided in Section 3.07
13of the Senior Citizens and Persons with Disabilities Property
14Tax Relief Act, except that, beginning in assessment year
152001, "income" does not include veteran's benefits.
16    "Internal Revenue Code of 1986" means the United States
17Internal Revenue Code of 1986 or any successor law or laws
18relating to federal income taxes in effect for the year
19preceding the taxable year.
20    "Life care facility that qualifies as a cooperative" means
21a facility as defined in Section 2 of the Life Care Facilities
22Act.
23    "Maximum income limitation" means:
24        (1) $35,000 prior to taxable year 1999;
25        (2) $40,000 in taxable years 1999 through 2003;
26        (3) $45,000 in taxable years 2004 through 2005;
		SB3894	- 4 -	LRB104 16425 HLH 29816 b
1        (4) $50,000 in taxable years 2006 and 2007;
2        (5) $55,000 in taxable years 2008 through 2016;
3        (6) for taxable year 2017, (i) $65,000 for qualified
4    property located in a county with 3,000,000 or more
5    inhabitants and (ii) $55,000 for qualified property
6    located in a county with fewer than 3,000,000 inhabitants;
7    [and]
8        (7) for taxable years 2018 through taxable year 2025
9    [and thereafter], $65,000 for all qualified property; and [.]
10        for taxable years 2026 and thereafter, $85,000 for all 
11    qualified property.
12    As an alternative income valuation, a homeowner who is
13enrolled in any of the following programs may be presumed to
14have household income that does not exceed the maximum income
15limitation for that tax year as required by this Section: Aid
16to the Aged, Blind or Disabled (AABD) Program or the
17Supplemental Nutrition Assistance Program (SNAP), both of
18which are administered by the Department of Human Services;
19the Low Income Home Energy Assistance Program (LIHEAP), which
20is administered by the Department of Commerce and Economic
21Opportunity; The Benefit Access program, which is administered
22by the Department on Aging; and the Senior Citizens Real
23Estate Tax Deferral Program.
24    A chief county assessment officer may indicate that he or
25she has verified an applicant's income eligibility for this
26exemption but may not report which program or programs, if
		SB3894	- 5 -	LRB104 16425 HLH 29816 b
1any, enroll the applicant. Release of personal information
2submitted pursuant to this Section shall be deemed an
3unwarranted invasion of personal privacy under the Freedom of
4Information Act.
5    "Residence" means the principal dwelling place and
6appurtenant structures used for residential purposes in this
7State occupied on January 1 of the taxable year by a household
8and so much of the surrounding land, constituting the parcel
9upon which the dwelling place is situated, as is used for
10residential purposes. If the Chief County Assessment Officer
11has established a specific legal description for a portion of
12property constituting the residence, then that portion of
13property shall be deemed the residence for the purposes of
14this Section.
15    "Taxable year" means the calendar year during which ad
16valorem property taxes payable in the next succeeding year are
17levied.
18    (c) Beginning in taxable year 1994, a low-income senior
19citizens assessment freeze homestead exemption is granted for
20real property that is improved with a permanent structure that
21is occupied as a residence by an applicant who (i) is 65 years
22of age or older during the taxable year, (ii) has a household
23income that does not exceed the maximum income limitation,
24(iii) is liable for paying real property taxes on the
25property, and (iv) is an owner of record of the property or has
26a legal or equitable interest in the property as evidenced by a
		SB3894	- 6 -	LRB104 16425 HLH 29816 b
1written instrument. This homestead exemption shall also apply
2to a leasehold interest in a parcel of property improved with a
3permanent structure that is a single family residence that is
4occupied as a residence by a person who (i) is 65 years of age
5or older during the taxable year, (ii) has a household income
6that does not exceed the maximum income limitation, (iii) has
7a legal or equitable ownership interest in the property as
8lessee, and (iv) is liable for the payment of real property
9taxes on that property.
10    In counties of 3,000,000 or more inhabitants, the amount
11of the exemption for all taxable years is the equalized
12assessed value of the residence in the taxable year for which
13application is made minus the base amount. In all other
14counties, the amount of the exemption is as follows: (i)
15through taxable year 2005 and for taxable year 2007 and
16thereafter, the amount of this exemption shall be the
17equalized assessed value of the residence in the taxable year
18for which application is made minus the base amount; and (ii)
19for taxable year 2006, the amount of the exemption is as
20follows:
21        (1) For an applicant who has a household income of
22    $45,000 or less, the amount of the exemption is the
23    equalized assessed value of the residence in the taxable
24    year for which application is made minus the base amount.
25        (2) For an applicant who has a household income
26    exceeding $45,000 but not exceeding $46,250, the amount of
		SB3894	- 7 -	LRB104 16425 HLH 29816 b
1    the exemption is (i) the equalized assessed value of the
2    residence in the taxable year for which application is
3    made minus the base amount (ii) multiplied by 0.8.
4        (3) For an applicant who has a household income
5    exceeding $46,250 but not exceeding $47,500, the amount of
6    the exemption is (i) the equalized assessed value of the
7    residence in the taxable year for which application is
8    made minus the base amount (ii) multiplied by 0.6.
9        (4) For an applicant who has a household income
10    exceeding $47,500 but not exceeding $48,750, the amount of
11    the exemption is (i) the equalized assessed value of the
12    residence in the taxable year for which application is
13    made minus the base amount (ii) multiplied by 0.4.
14        (5) For an applicant who has a household income
15    exceeding $48,750 but not exceeding $50,000, the amount of
16    the exemption is (i) the equalized assessed value of the
17    residence in the taxable year for which application is
18    made minus the base amount (ii) multiplied by 0.2.
19    When the applicant is a surviving spouse of an applicant
20for a prior year for the same residence for which an exemption
21under this Section has been granted, the base year and base
22amount for that residence are the same as for the applicant for
23the prior year.
24    Each year at the time the assessment books are certified
25to the County Clerk, the Board of Review or Board of Appeals
26shall give to the County Clerk a list of the assessed values of
		SB3894	- 8 -	LRB104 16425 HLH 29816 b
1improvements on each parcel qualifying for this exemption that
2were added after the base year for this parcel and that
3increased the assessed value of the property.
4    In the case of land improved with an apartment building
5owned and operated as a cooperative or a building that is a
6life care facility that qualifies as a cooperative, the
7maximum reduction from the equalized assessed value of the
8property is limited to the sum of the reductions calculated
9for each unit occupied as a residence by a person or persons
10(i) 65 years of age or older, (ii) with a household income that
11does not exceed the maximum income limitation, (iii) who is
12liable, by contract with the owner or owners of record, for
13paying real property taxes on the property, and (iv) who is an
14owner of record of a legal or equitable interest in the
15cooperative apartment building, other than a leasehold
16interest. In the instance of a cooperative where a homestead
17exemption has been granted under this Section, the cooperative
18association or its management firm shall credit the savings
19resulting from that exemption only to the apportioned tax
20liability of the owner who qualified for the exemption. Any
21person who willfully refuses to credit that savings to an
22owner who qualifies for the exemption is guilty of a Class B
23misdemeanor.
24    When a homestead exemption has been granted under this
25Section and an applicant then becomes a resident of a facility
26licensed under the Assisted Living and Shared Housing Act, the
		SB3894	- 9 -	LRB104 16425 HLH 29816 b
1Nursing Home Care Act, the Specialized Mental Health
2Rehabilitation Act of 2013, the ID/DD Community Care Act, or
3the MC/DD Act, the exemption shall be granted in subsequent
4years so long as the residence (i) continues to be occupied by
5the qualified applicant's spouse or (ii) if remaining
6unoccupied, is still owned by the qualified applicant for the
7homestead exemption.
8    Beginning January 1, 1997, when an individual dies who
9would have qualified for an exemption under this Section, and
10the surviving spouse does not independently qualify for this
11exemption because of age, the exemption under this Section
12shall be granted to the surviving spouse for the taxable year
13preceding and the taxable year of the death, provided that,
14except for age, the surviving spouse meets all other
15qualifications for the granting of this exemption for those
16years.
17    When married persons maintain separate residences, the
18exemption provided for in this Section may be claimed by only
19one of such persons and for only one residence.
20    For taxable year 1994 only, in counties having less than
213,000,000 inhabitants, to receive the exemption, a person
22shall submit an application by February 15, 1995 to the Chief
23County Assessment Officer of the county in which the property
24is located. In counties having 3,000,000 or more inhabitants,
25for taxable year 1994 and all subsequent taxable years, to
26receive the exemption, a person may submit an application to
		SB3894	- 10 -	LRB104 16425 HLH 29816 b
1the Chief County Assessment Officer of the county in which the
2property is located during such period as may be specified by
3the Chief County Assessment Officer. The Chief County
4Assessment Officer in counties of 3,000,000 or more
5inhabitants shall annually give notice of the application
6period by mail or by publication. In counties having less than
73,000,000 inhabitants, beginning with taxable year 1995 and
8thereafter, to receive the exemption, a person shall submit an
9application by July 1 of each taxable year to the Chief County
10Assessment Officer of the county in which the property is
11located. A county may, by ordinance, establish a date for
12submission of applications that is different than July 1. The
13applicant shall submit with the application an affidavit of
14the applicant's total household income, age, marital status
15(and if married the name and address of the applicant's
16spouse, if known), and principal dwelling place of members of
17the household on January 1 of the taxable year. The Department
18shall establish, by rule, a method for verifying the accuracy
19of affidavits filed by applicants under this Section, and the
20Chief County Assessment Officer may conduct audits of any
21taxpayer claiming an exemption under this Section to verify
22that the taxpayer is eligible to receive the exemption. Each
23application shall contain or be verified by a written
24declaration that it is made under the penalties of perjury. A
25taxpayer's signing a fraudulent application under this Act is
26perjury, as defined in Section 32-2 of the Criminal Code of
		SB3894	- 11 -	LRB104 16425 HLH 29816 b
12012. The applications shall be clearly marked as applications
2for the Low-Income Senior Citizens Assessment Freeze Homestead
3Exemption and must contain a notice that any taxpayer who
4receives the exemption is subject to an audit by the Chief
5County Assessment Officer.
6    Notwithstanding any other provision to the contrary, in
7counties having fewer than 3,000,000 inhabitants, if an
8applicant fails to file the application required by this
9Section in a timely manner and this failure to file is due to a
10mental or physical condition sufficiently severe so as to
11render the applicant incapable of filing the application in a
12timely manner, the Chief County Assessment Officer may extend
13the filing deadline for a period of 30 days after the applicant
14regains the capability to file the application, but in no case
15may the filing deadline be extended beyond 3 months of the
16original filing deadline. In order to receive the extension
17provided in this paragraph, the applicant shall provide the
18Chief County Assessment Officer with a signed statement from
19the applicant's physician, advanced practice registered nurse,
20or physician assistant stating the nature and extent of the
21condition, 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, and
25the date on which the applicant regained the capability to
26file the application.
		SB3894	- 12 -	LRB104 16425 HLH 29816 b
1    Beginning January 1, 1998, notwithstanding any other
2provision to the contrary, in counties having fewer than
33,000,000 inhabitants, if an applicant fails to file the
4application required by this Section in a timely manner and
5this failure to file is due to a mental or physical condition
6sufficiently severe so as to render the applicant incapable of
7filing the application in a timely manner, the Chief County
8Assessment Officer may extend the filing deadline for a period
9of 3 months. In order to receive the extension provided in this
10paragraph, the applicant shall provide the Chief County
11Assessment Officer with a signed statement from the
12applicant's physician, advanced practice registered nurse, or
13physician assistant stating the nature and extent of the
14condition, and that, in the physician's, advanced practice
15registered nurse's, or physician assistant's opinion, the
16condition was so severe that it rendered the applicant
17incapable of filing the application in a timely manner.
18    In counties having less than 3,000,000 inhabitants, if an
19applicant was denied an exemption in taxable year 1994 and the
20denial occurred due to an error on the part of an assessment
21official, or his or her agent or employee, then beginning in
22taxable year 1997 the applicant's base year, for purposes of
23determining the amount of the exemption, shall be 1993 rather
24than 1994. In addition, in taxable year 1997, the applicant's
25exemption shall also include an amount equal to (i) the amount
26of any exemption denied to the applicant in taxable year 1995
		SB3894	- 13 -	LRB104 16425 HLH 29816 b
1as a result of using 1994, rather than 1993, as the base year,
2(ii) the amount of any exemption denied to the applicant in
3taxable year 1996 as a result of using 1994, rather than 1993,
4as the base year, and (iii) the amount of the exemption
5erroneously denied for taxable year 1994.
6    For purposes of this Section, a person who will be 65 years
7of age during the current taxable year shall be eligible to
8apply for the homestead exemption during that taxable year.
9Application shall be made during the application period in
10effect for the county of his or her residence.
11    The Chief County Assessment Officer may determine the
12eligibility of a life care facility that qualifies as a
13cooperative to receive the benefits provided by this Section
14by use of an affidavit, application, visual inspection,
15questionnaire, or other reasonable method in order to insure
16that the tax savings resulting from the exemption are credited
17by the management firm to the apportioned tax liability of
18each qualifying resident. The Chief County Assessment Officer
19may request reasonable proof that the management firm has so
20credited that exemption.
21    Except as provided in this Section, all information
22received by the chief county assessment officer or the
23Department from applications filed under this Section, or from
24any investigation conducted under the provisions of this
25Section, shall be confidential, except for official purposes
26or pursuant to official procedures for collection of any State
		SB3894	- 14 -	LRB104 16425 HLH 29816 b
1or local tax or enforcement of any civil or criminal penalty or
2sanction imposed by this Act or by any statute or ordinance
3imposing a State or local tax. Any person who divulges any such
4information in any manner, except in accordance with a proper
5judicial order, is guilty of a Class A misdemeanor.
6    Nothing contained in this Section shall prevent the
7Director or chief county assessment officer from publishing or
8making available reasonable statistics concerning the
9operation of the exemption contained in this Section in which
10the contents of claims are grouped into aggregates in such a
11way that information contained in any individual claim shall
12not be disclosed.
13    Notwithstanding any other provision of law, for taxable
14year 2017 and thereafter, in counties of 3,000,000 or more
15inhabitants, the amount of the exemption shall be the greater
16of (i) the amount of the exemption otherwise calculated under
17this Section or (ii) $2,000.
18    (c-5) Notwithstanding any other provision of law, each
19chief county assessment officer may approve this exemption for
20the 2020 taxable year, without application, for any property
21that was approved for this exemption for the 2019 taxable
22year, provided that:
23        (1) the county board has declared a local disaster as
24    provided in the Illinois Emergency Management Agency Act
25    related to the COVID-19 public health emergency;
26        (2) the owner of record of the property as of January
		SB3894	- 15 -	LRB104 16425 HLH 29816 b
1    1, 2020 is the same as the owner of record of the property
2    as of January 1, 2019;
3        (3) the exemption for the 2019 taxable year has not
4    been determined to be an erroneous exemption as defined by
5    this Code; and
6        (4) the applicant for the 2019 taxable year has not
7    asked for the exemption to be removed for the 2019 or 2020
8    taxable years.
9    Nothing in this subsection shall preclude or impair the
10authority of a chief county assessment officer to conduct
11audits of any taxpayer claiming an exemption under this
12Section to verify that the taxpayer is eligible to receive the
13exemption as provided elsewhere in this Section.
14    (c-10) Notwithstanding any other provision of law, each
15chief county assessment officer may approve this exemption for
16the 2021 taxable year, without application, for any property
17that was approved for this exemption for the 2020 taxable
18year, if:
19        (1) the county board has declared a local disaster as
20    provided in the Illinois Emergency Management Agency Act
21    related to the COVID-19 public health emergency;
22        (2) the owner of record of the property as of January
23    1, 2021 is the same as the owner of record of the property
24    as of January 1, 2020;
25        (3) the exemption for the 2020 taxable year has not
26    been determined to be an erroneous exemption as defined by
		SB3894	- 16 -	LRB104 16425 HLH 29816 b
1    this Code; and
2        (4) the taxpayer for the 2020 taxable year has not
3    asked for the exemption to be removed for the 2020 or 2021
4    taxable years.
5    Nothing in this subsection shall preclude or impair the
6authority of a chief county assessment officer to conduct
7audits of any taxpayer claiming an exemption under this
8Section to verify that the taxpayer is eligible to receive the
9exemption as provided elsewhere in this Section.
10    (d) Each Chief County Assessment Officer shall annually
11publish a notice of availability of the exemption provided
12under this Section. The notice shall be published at least 60
13days but no more than 75 days prior to the date on which the
14application must be submitted to the Chief County Assessment
15Officer of the county in which the property is located. The
16notice shall appear in a newspaper of general circulation in
17the county.
18    Notwithstanding Sections 6 and 8 of the State Mandates
19Act, no reimbursement by the State is required for the
20implementation of any mandate created by this Section.
21(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
22102-895, eff. 5-23-22.)