PROP TX-PERSON W/ DISABILITY

Illinois General Assembly - Full Text of HB1334

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1334

Introduced 1/28/2025, by Rep. Paul Jacobs and Tony M. McCombie

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-168

Amends the Property Tax Code. In provisions concerning the homestead
exemption for persons with disabilities, provides that, if the person with
a disability is eligible to receive disability benefits under the federal
Social Security Act, then the property is exempt from taxation under this
Code. Effective immediately.
LRB104 03318 HLH 13340 b

A BILL FOR

HB1334
LRB104 03318 HLH 13340 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 15-168 as follows:

6

(35 ILCS 200/15-168)
7

Sec. 15-168.
Homestead exemption for persons with
8
disabilities.
9

(a) Beginning with taxable year 2007, an annual homestead
10
exemption is granted to persons with disabilities in the
11
amount of $2,000, except as provided in subsection (c), to be
12
deducted from the property's value as equalized or assessed by
13
the Department of Revenue. The person with a disability shall
14
receive the homestead exemption upon meeting the following
15
requirements:
16

(1) The property must be occupied as the primary
17

residence by the person with a disability.
18

(2) The person with a disability must be liable for
19

paying the real estate taxes on the property.
20

(3) The person with a disability must be an owner of
21

record of the property or have a legal or equitable
22

interest in the property as evidenced by a written
23

instrument. In the case of a leasehold interest in

HB1334
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LRB104 03318 HLH 13340 b
1

property, the lease must be for a single family residence.
2

A person who has a disability during the taxable year is
3
eligible to apply for this homestead exemption during that
4
taxable year. Application must be made during the application
5
period in effect for the county of residence. If a homestead
6
exemption has been granted under this Section and the person
7
awarded the exemption subsequently becomes a resident of a
8
facility licensed under the Nursing Home Care Act, the
9
Specialized Mental Health Rehabilitation Act of 2013, the
10
ID/DD Community Care Act, or the MC/DD Act, then the exemption
11
shall continue (i) so long as the residence continues to be
12
occupied by the qualifying person's spouse or (ii) if the
13
residence remains unoccupied but is still owned by the person
14
qualified for the homestead exemption.
15

(b) For the purposes of this Section, "person with a
16
disability" means a person unable to engage in any substantial
17
gainful activity by reason of a medically determinable
18
physical or mental impairment which can be expected to result
19
in death or has lasted or can be expected to last for a
20
continuous period of not less than 12 months. Persons with
21
disabilities filing claims under this Act shall submit proof
22
of disability in such form and manner as the Department shall
23
by rule and regulation prescribe. Proof that a claimant is
24
eligible to receive disability benefits under the Federal
25
Social Security Act shall constitute proof of disability for
26
purposes of this Act. Issuance of an Illinois Person with a

HB1334
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LRB104 03318 HLH 13340 b
1
Disability Identification Card stating that the claimant is
2
under a Class 2 disability, as defined in Section 4A of the
3
Illinois Identification Card Act, shall constitute proof that
4
the person named thereon is a person with a disability for
5
purposes of this Act. A person with a disability not covered
6
under the Federal Social Security Act and not presenting an
7
Illinois Person with a Disability Identification Card stating
8
that the claimant is under a Class 2 disability shall be
9
examined by a physician, optometrist (if the person qualifies
10
because of a visual disability), advanced practice registered
11
nurse, or physician assistant designated by the Department,
12
and his status as a person with a disability determined using
13
the same standards as used by the Social Security
14
Administration. The costs of any required examination shall be
15
borne by the claimant.
16

(c) For land improved with (i) an apartment building owned
17
and operated as a cooperative or (ii) a life care facility as
18
defined under Section 2 of the Life Care Facilities Act that is
19
considered to be a cooperative, the maximum reduction from the
20
value of the property, as equalized or assessed by the
21
Department, shall be multiplied by the number of apartments or
22
units occupied by a person with a disability. The person with a
23
disability shall receive the homestead exemption upon meeting
24
the following requirements:
25

(1) The property must be occupied as the primary
26

residence by the person with a disability.

HB1334
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LRB104 03318 HLH 13340 b
1

(2) The person with a disability must be liable by
2

contract with the owner or owners of record for paying the
3

apportioned property taxes on the property of the
4

cooperative or life care facility. In the case of a life
5

care facility, the person with a disability must be liable
6

for paying the apportioned property taxes under a life
7

care contract as defined in Section 2 of the Life Care
8

Facilities Act.
9

(3) The person with a disability must be an owner of
10

record of a legal or equitable interest in the cooperative
11

apartment building. A leasehold interest does not meet
12

this requirement.
13
If a homestead exemption is granted under this subsection, the
14
cooperative association or management firm shall credit the
15
savings resulting from the exemption to the apportioned tax
16
liability of the qualifying person with a disability. The
17
chief county assessment officer may request reasonable proof
18
that the association or firm has properly credited the
19
exemption. A person who willfully refuses to credit an
20
exemption to the qualified person with a disability is guilty
21
of a Class B misdemeanor.
22

(c-5) Beginning with taxable year 2026, if the person with
23
a disability is eligible to receive disability benefits under
24
the federal Social Security Act, then the property is exempt
25
from taxation under this Code.

26

(d) The chief county assessment officer shall determine

HB1334
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LRB104 03318 HLH 13340 b
1
the eligibility of property to receive the homestead exemption
2
according to guidelines established by the Department. After a
3
person has received an exemption under this Section, an annual
4
verification of eligibility for the exemption shall be mailed
5
to the taxpayer.
6

In counties with fewer than 3,000,000 inhabitants, the
7
chief county assessment officer shall provide to each person
8
granted a homestead exemption under this Section a form to
9
designate any other person to receive a duplicate of any
10
notice of delinquency in the payment of taxes assessed and
11
levied under this Code on the person's qualifying property.
12
The duplicate notice shall be in addition to the notice
13
required to be provided to the person receiving the exemption
14
and shall be given in the manner required by this Code. The
15
person filing the request for the duplicate notice shall pay
16
an administrative fee of $5 to the chief county assessment
17
officer. The assessment officer shall then file the executed
18
designation with the county collector, who shall issue the
19
duplicate notices as indicated by the designation. A
20
designation may be rescinded by the person with a disability
21
in the manner required by the chief county assessment officer.
22

(d-5) Notwithstanding any other provision of law, each
23
chief county assessment officer may approve this exemption for
24
the 2020 taxable year, without application, for any property
25
that was approved for this exemption for the 2019 taxable
26
year, provided that:

HB1334
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LRB104 03318 HLH 13340 b
1

(1) the county board has declared a local disaster as
2

provided in the Illinois Emergency Management Agency Act
3

related to the COVID-19 public health emergency;
4

(2) the owner of record of the property as of January
5

1, 2020 is the same as the owner of record of the property
6

as of January 1, 2019;
7

(3) the exemption for the 2019 taxable year has not
8

been determined to be an erroneous exemption as defined by
9

this Code; and
10

(4) the applicant for the 2019 taxable year has not
11

asked for the exemption to be removed for the 2019 or 2020
12

taxable years.
13

(d-10) Notwithstanding any other provision of law, each
14
chief county assessment officer may approve this exemption for
15
the 2021 taxable year, without application, for any property
16
that was approved for this exemption for the 2020 taxable
17
year, if:
18

(1) the county board has declared a local disaster as
19

provided in the Illinois Emergency Management Agency Act
20

related to the COVID-19 public health emergency;
21

(2) the owner of record of the property as of January
22

1, 2021 is the same as the owner of record of the property
23

as of January 1, 2020;
24

(3) the exemption for the 2020 taxable year has not
25

been determined to be an erroneous exemption as defined by
26

this Code; and

HB1334
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LRB104 03318 HLH 13340 b
1

(4) the taxpayer for the 2020 taxable year has not
2

asked for the exemption to be removed for the 2020 or 2021
3

taxable years.
4

(d-15) For taxable years 2022 through 2027, in any county
5
of more than 3,000,000 residents, and in any other county
6
where the county board has authorized such action by ordinance
7
or resolution, a chief county assessment officer may renew
8
this exemption for any person who applied for the exemption
9
and presented proof of eligibility, as described in subsection
10
(b), without an annual application as required under
11
subsection (d). A chief county assessment officer shall not
12
automatically renew an exemption under this subsection if: the
13
physician, advanced practice registered nurse, optometrist, or
14
physician assistant who examined the claimant determined that
15
the disability is not expected to continue for 12 months or
16
more; the exemption has been deemed erroneous since the last
17
application; or the claimant has reported their ineligibility
18
to receive the exemption. A chief county assessment officer
19
who automatically renews an exemption under this subsection
20
shall notify a person of a subsequent determination not to
21
automatically renew that person's exemption and shall provide
22
that person with an application to renew the exemption.
23

(e) A taxpayer who claims an exemption under Section
24
15-165 or 15-169 may not claim an exemption under this
25
Section.
26
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;

HB1334
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LRB104 03318 HLH 13340 b
1
103-154, eff. 6-30-23.)

2

Section 99.
Effective date.
This Act takes effect upon
3
becoming law.

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