PROP TX-LOW-INCOME SENIORS

Illinois General Assembly - Full Text of HB4801

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HB4801 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4801

Introduced , by Rep. Will Guzzardi

SYNOPSIS AS INTRODUCED:

5 ILCS 140/7
35 ILCS 200/15-172

Amends the Property Tax Code. Authorizes Chief County Assessment
Officers in counties with 3,000,000 or more inhabitants to renew an
individual's low-income senior citizen exemption under the Code without an
annual application if the applicant has previously provided the full
social security number or individual taxpayer identification numbers for
all members of the applicant's household. Provides that, if a Chief County
Assessment Officer is unable to verify that an applicant remains eligible
for the low-income senior citizen exemption, then the Chief County
Assessment Officer shall notify the applicant and provide the applicant
with an opportunity to demonstrate the applicant's eligibility for the
exemption. Amends the Freedom of Information Act. Exempts from disclosure
under the Act information submitted to a Chief County Assessment Officer
in applications for the low-income senior citizen exemption under the
Property Tax Code.
LRB104 16510 HLH 29906 b

A BILL FOR

HB4801
LRB104 16510 HLH 29906 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 Freedom of Information Act is amended by
5
changing Section 7 as follows:

6

(5 ILCS 140/7)
7

(Text of Section before amendment by P.A. 104-300
)
8

Sec. 7.
Exemptions.
9

(1) When a request is made to inspect or copy a public
10
record that contains information that is exempt from
11
disclosure under this Section, but also contains information
12
that is not exempt from disclosure, the public body may elect
13
to redact the information that is exempt. The public body
14
shall make the remaining information available for inspection
15
and copying. Subject to this requirement, the following shall
16
be exempt from inspection and copying:
17

(a) Information specifically prohibited from
18

disclosure by federal or State law or rules and
19

regulations implementing federal or State law.
20

(b) Private information, unless disclosure is required
21

by another provision of this Act, a State or federal law,
22

or a court order.
23

(b-5) Files, documents, and other data or databases

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1

maintained by one or more law enforcement agencies and
2

specifically designed to provide information to one or
3

more law enforcement agencies regarding the physical or
4

mental status of one or more individual subjects.
5

(c) Personal information contained within public
6

records, the disclosure of which would constitute a
7

clearly unwarranted invasion of personal privacy, unless
8

the disclosure is consented to in writing by the
9

individual subjects of the information. "Unwarranted
10

invasion of personal privacy" means the disclosure of
11

information that is highly personal or objectionable to a
12

reasonable person and in which the subject's right to
13

privacy outweighs any legitimate public interest in
14

obtaining the information. The disclosure of information
15

that bears on the public duties of public employees and
16

officials shall not be considered an invasion of personal
17

privacy.
18

(d) Records in the possession of any public body
19

created in the course of administrative enforcement
20

proceedings, and any law enforcement or correctional
21

agency for law enforcement purposes, but only to the
22

extent that disclosure would:
23

(i) interfere with pending or actually and
24

reasonably contemplated law enforcement proceedings
25

conducted by any law enforcement or correctional
26

agency that is the recipient of the request;

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(ii) interfere with active administrative
2

enforcement proceedings conducted by the public body
3

that is the recipient of the request;
4

(iii) create a substantial likelihood that a
5

person will be deprived of a fair trial or an impartial
6

hearing;
7

(iv) unavoidably disclose the identity of a
8

confidential source, confidential information
9

furnished only by the confidential source, or persons
10

who file complaints with or provide information to
11

administrative, investigative, law enforcement, or
12

penal agencies; except that the identities of
13

witnesses to traffic crashes, traffic crash reports,
14

and rescue reports shall be provided by agencies of
15

local government, except when disclosure would
16

interfere with an active criminal investigation
17

conducted by the agency that is the recipient of the
18

request;
19

(v) disclose unique or specialized investigative
20

techniques other than those generally used and known
21

or disclose internal documents of correctional
22

agencies related to detection, observation, or
23

investigation of incidents of crime or misconduct, and
24

disclosure would result in demonstrable harm to the
25

agency or public body that is the recipient of the
26

request;

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(vi) endanger the life or physical safety of law
2

enforcement personnel or any other person; or
3

(vii) obstruct an ongoing criminal investigation
4

by the agency that is the recipient of the request.
5

(d-5) A law enforcement record created for law
6

enforcement purposes and contained in a shared electronic
7

record management system if the law enforcement agency
8

that is the recipient of the request did not create the
9

record, did not participate in or have a role in any of the
10

events which are the subject of the record, and only has
11

access to the record through the shared electronic record
12

management system.
13

(d-6) Records contained in the Officer Professional
14

Conduct Database under Section 9.2 of the Illinois Police
15

Training Act, except to the extent authorized under that
16

Section. This includes the documents supplied to the
17

Illinois Law Enforcement Training Standards Board from the
18

Illinois State Police and Illinois State Police Merit
19

Board.
20

(d-7) Information gathered or records created from the
21

use of automatic license plate readers in connection with
22

Section 2-130 of the Illinois Vehicle Code.
23

(e) Records that relate to or affect the security of
24

correctional institutions and detention facilities.
25

(e-5) Records requested by persons committed to the
26

Department of Corrections, Department of Human Services

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Division of Mental Health, or a county jail if those
2

materials are available in the library of the correctional
3

institution or facility or jail where the inmate is
4

confined.
5

(e-6) Records requested by persons committed to the
6

Department of Corrections, Department of Human Services
7

Division of Mental Health, or a county jail if those
8

materials include records from staff members' personnel
9

files, staff rosters, or other staffing assignment
10

information.
11

(e-7) Records requested by persons committed to the
12

Department of Corrections or Department of Human Services
13

Division of Mental Health if those materials are available
14

through an administrative request to the Department of
15

Corrections or Department of Human Services Division of
16

Mental Health.
17

(e-8) Records requested by a person committed to the
18

Department of Corrections, Department of Human Services
19

Division of Mental Health, or a county jail, the
20

disclosure of which would result in the risk of harm to any
21

person or the risk of an escape from a jail or correctional
22

institution or facility.
23

(e-9) Records requested by a person in a county jail
24

or committed to the Department of Corrections or
25

Department of Human Services Division of Mental Health,
26

containing personal information pertaining to the person's

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1

victim or the victim's family, including, but not limited
2

to, a victim's home address, home telephone number, work
3

or school address, work telephone number, social security
4

number, or any other identifying information, except as
5

may be relevant to a requester's current or potential case
6

or claim.
7

(e-10) Law enforcement records of other persons
8

requested by a person committed to the Department of
9

Corrections, Department of Human Services Division of
10

Mental Health, or a county jail, including, but not
11

limited to, arrest and booking records, mug shots, and
12

crime scene photographs, except as these records may be
13

relevant to the requester's current or potential case or
14

claim.
15

(f) Preliminary drafts, notes, recommendations,
16

memoranda, and other records in which opinions are
17

expressed, or policies or actions are formulated, except
18

that a specific record or relevant portion of a record
19

shall not be exempt when the record is publicly cited and
20

identified by the head of the public body. The exemption
21

provided in this paragraph (f) extends to all those
22

records of officers and agencies of the General Assembly
23

that pertain to the preparation of legislative documents.
24

(g) Trade secrets and commercial or financial
25

information obtained from a person or business where the
26

trade secrets or commercial or financial information are

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1

furnished under a claim that they are proprietary,
2

privileged, or confidential, and that disclosure of the
3

trade secrets or commercial or financial information would
4

cause competitive harm to the person or business, and only
5

insofar as the claim directly applies to the records
6

requested.
7

The information included under this exemption includes
8

all trade secrets and commercial or financial information
9

obtained by a public body, including a public pension
10

fund, from a private equity fund or a privately held
11

company within the investment portfolio of a private
12

equity fund as a result of either investing or evaluating
13

a potential investment of public funds in a private equity
14

fund. The exemption contained in this item does not apply
15

to the aggregate financial performance information of a
16

private equity fund, nor to the identity of the fund's
17

managers or general partners. The exemption contained in
18

this item does not apply to the identity of a privately
19

held company within the investment portfolio of a private
20

equity fund, unless the disclosure of the identity of a
21

privately held company may cause competitive harm.
22

Nothing contained in this paragraph (g) shall be
23

construed to prevent a person or business from consenting
24

to disclosure.
25

(h) Proposals and bids for any contract, grant, or
26

agreement, including information which if it were

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1

disclosed would frustrate procurement or give an advantage
2

to any person proposing to enter into a contractor
3

agreement with the body, until an award or final selection
4

is made. Information prepared by or for the body in
5

preparation of a bid solicitation shall be exempt until an
6

award or final selection is made.
7

(i) Valuable formulae, computer geographic systems,
8

designs, drawings, and research data obtained or produced
9

by any public body when disclosure could reasonably be
10

expected to produce private gain or public loss. The
11

exemption for "computer geographic systems" provided in
12

this paragraph (i) does not extend to requests made by
13

news media as defined in Section 2 of this Act when the
14

requested information is not otherwise exempt and the only
15

purpose of the request is to access and disseminate
16

information regarding the health, safety, welfare, or
17

legal rights of the general public.
18

(j) The following information pertaining to
19

educational matters:
20

(i) test questions, scoring keys, and other
21

examination data used to administer an academic
22

examination;
23

(ii) information received by a primary or
24

secondary school, college, or university under its
25

procedures for the evaluation of faculty members by
26

their academic peers;

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1

(iii) information concerning a school or
2

university's adjudication of student disciplinary
3

cases, but only to the extent that disclosure would
4

unavoidably reveal the identity of the student; and
5

(iv) course materials or research materials used
6

by faculty members.
7

(k) Architects' plans, engineers' technical
8

submissions, and other construction related technical
9

documents for projects not constructed or developed in
10

whole or in part with public funds and the same for
11

projects constructed or developed with public funds,
12

including, but not limited to, power generating and
13

distribution stations and other transmission and
14

distribution facilities, water treatment facilities,
15

airport facilities, sport stadiums, convention centers,
16

and all government owned, operated, or occupied buildings,
17

but only to the extent that disclosure would compromise
18

security.
19

(l) Minutes of meetings of public bodies closed to the
20

public as provided in the Open Meetings Act until the
21

public body makes the minutes available to the public
22

under Section 2.06 of the Open Meetings Act.
23

(m) Communications between a public body and an
24

attorney or auditor representing the public body that
25

would not be subject to discovery in litigation, and
26

materials prepared or compiled by or for a public body in

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LRB104 16510 HLH 29906 b
1

anticipation of a criminal, civil, or administrative
2

proceeding upon the request of an attorney advising the
3

public body, and materials prepared or compiled with
4

respect to internal audits of public bodies.
5

(n) Records relating to a public body's adjudication
6

of employee grievances or disciplinary cases; however,
7

this exemption shall not extend to the final outcome of
8

cases in which discipline is imposed.
9

(o) Administrative or technical information associated
10

with automated data processing operations, including, but
11

not limited to, software, operating protocols, computer
12

program abstracts, file layouts, source listings, object
13

modules, load modules, user guides, documentation
14

pertaining to all logical and physical design of
15

computerized systems, employee manuals, and any other
16

information that, if disclosed, would jeopardize the
17

security of the system or its data or the security of
18

materials exempt under this Section.
19

(p) Records relating to collective negotiating matters
20

between public bodies and their employees or
21

representatives, except that any final contract or
22

agreement shall be subject to inspection and copying.
23

(q) Test questions, scoring keys, and other
24

examination data used to determine the qualifications of
25

an applicant for a license or employment.
26

(r) The records, documents, and information relating

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1

to real estate purchase negotiations until those
2

negotiations have been completed or otherwise terminated.
3

With regard to a parcel involved in a pending or actually
4

and reasonably contemplated eminent domain proceeding
5

under the Eminent Domain Act, records, documents, and
6

information relating to that parcel shall be exempt except
7

as may be allowed under discovery rules adopted by the
8

Illinois Supreme Court. The records, documents, and
9

information relating to a real estate sale shall be exempt
10

until a sale is consummated.
11

(s) Any and all proprietary information and records
12

related to the operation of an intergovernmental risk
13

management association or self-insurance pool or jointly
14

self-administered health and accident cooperative or pool.
15

Insurance or self-insurance (including any
16

intergovernmental risk management association or
17

self-insurance pool) claims, loss or risk management
18

information, records, data, advice, or communications.
19

(t) Information contained in or related to
20

examination, operating, or condition reports prepared by,
21

on behalf of, or for the use of a public body responsible
22

for the regulation or supervision of financial
23

institutions, insurance companies, or pharmacy benefit
24

managers, unless disclosure is otherwise required by State
25

law.
26

(u) Information that would disclose or might lead to

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1

the disclosure of secret or confidential information,
2

codes, algorithms, programs, or private keys intended to
3

be used to create electronic signatures under the Uniform
4

Electronic Transactions Act.
5

(v) Vulnerability assessments, security measures, and
6

response policies or plans that are designed to identify,
7

prevent, or respond to potential attacks upon a
8

community's population or systems, facilities, or
9

installations, but only to the extent that disclosure
10

could reasonably be expected to expose the vulnerability
11

or jeopardize the effectiveness of the measures, policies,
12

or plans, or the safety of the personnel who implement
13

them or the public. Information exempt under this item may
14

include such things as details pertaining to the
15

mobilization or deployment of personnel or equipment, to
16

the operation of communication systems or protocols, to
17

cybersecurity vulnerabilities, or to tactical operations.
18

(w) (Blank).
19

(x) Maps and other records regarding the location or
20

security of generation, transmission, distribution,
21

storage, gathering, treatment, or switching facilities
22

owned by a utility, by a power generator, or by the
23

Illinois Power Agency.
24

(y) Information contained in or related to proposals,
25

bids, or negotiations related to electric power
26

procurement under Section 1-75 of the Illinois Power

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1

Agency Act and Section 16-111.5 of the Public Utilities
2

Act that is determined to be confidential and proprietary
3

by the Illinois Power Agency or by the Illinois Commerce
4

Commission.
5

(z) Information about students exempted from
6

disclosure under Section 10-20.38 or 34-18.29 of the
7

School Code, and information about undergraduate students
8

enrolled at an institution of higher education exempted
9

from disclosure under Section 25 of the Illinois Credit
10

Card Marketing Act of 2009.
11

(aa) Information the disclosure of which is exempted
12

under the Viatical Settlements Act of 2009.
13

(bb) Records and information provided to a mortality
14

review team and records maintained by a mortality review
15

team appointed under the Department of Juvenile Justice
16

Mortality Review Team Act.
17

(cc) Information regarding interments, entombments, or
18

inurnments of human remains that are submitted to the
19

Cemetery Oversight Database under the Cemetery Care Act or
20

the Cemetery Oversight Act, whichever is applicable.
21

(dd) Correspondence and records (i) that may not be
22

disclosed under Section 11-9 of the Illinois Public Aid
23

Code or (ii) that pertain to appeals under Section 11-8 of
24

the Illinois Public Aid Code.
25

(ee) The names, addresses, or other personal
26

information of persons who are minors and are also

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1

participants and registrants in programs of park
2

districts, forest preserve districts, conservation
3

districts, recreation agencies, and special recreation
4

associations.
5

(ff) The names, addresses, or other personal
6

information of participants and registrants in programs of
7

park districts, forest preserve districts, conservation
8

districts, recreation agencies, and special recreation
9

associations where such programs are targeted primarily to
10

minors.
11

(gg) Confidential information described in Section
12

1-100 of the Illinois Independent Tax Tribunal Act of
13

2012.
14

(hh) The report submitted to the State Board of
15

Education by the School Security and Standards Task Force
16

under item (8) of subsection (d) of Section 2-3.160 of the
17

School Code and any information contained in that report.
18

(ii) Records requested by persons committed to or
19

detained by the Department of Human Services under the
20

Sexually Violent Persons Commitment Act or committed to
21

the Department of Corrections under the Sexually Dangerous
22

Persons Act if those materials: (i) are available in the
23

library of the facility where the individual is confined;
24

(ii) include records from staff members' personnel files,
25

staff rosters, or other staffing assignment information;
26

or (iii) are available through an administrative request

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1

to the Department of Human Services or the Department of
2

Corrections.
3

(jj) Confidential information described in Section
4

5-535 of the Civil Administrative Code of Illinois.
5

(kk) The public body's credit card numbers, debit card
6

numbers, bank account numbers, Federal Employer
7

Identification Number, security code numbers, passwords,
8

and similar account information, the disclosure of which
9

could result in identity theft or impression or defrauding
10

of a governmental entity or a person.
11

(ll) Records concerning the work of the threat
12

assessment team of a school district, including, but not
13

limited to, any threat assessment procedure under the
14

School Safety Drill Act and any information contained in
15

the procedure.
16

(mm) Information prohibited from being disclosed under
17

subsections (a) and (b) of Section 15 of the Student
18

Confidential Reporting Act.
19

(nn) Proprietary information submitted to the
20

Environmental Protection Agency under the Drug Take-Back
21

Act.
22

(oo) Records described in subsection (f) of Section
23

3-5-1 of the Unified Code of Corrections.
24

(pp) Any and all information regarding burials,
25

interments, or entombments of human remains as required to
26

be reported to the Department of Natural Resources

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1

pursuant either to the Archaeological and Paleontological
2

Resources Protection Act or the Human Remains Protection
3

Act.
4

(qq) Reports described in subsection (e) of Section
5

16-15 of the Abortion Care Clinical Training Program Act.
6

(rr) Information obtained by a certified local health
7

department under the Access to Public Health Data Act.
8

(ss) For a request directed to a public body that is
9

also a HIPAA-covered entity, all information that is
10

protected health information, including demographic
11

information, that may be contained within or extracted
12

from any record held by the public body in compliance with
13

State and federal medical privacy laws and regulations,
14

including, but not limited to, the Health Insurance
15

Portability and Accountability Act and its regulations, 45
16

CFR Parts 160 and 164. As used in this paragraph,
17

"HIPAA-covered entity" has the meaning given to the term
18

"covered entity" in 45 CFR 160.103 and "protected health
19

information" has the meaning given to that term in 45 CFR
20

160.103.
21

(tt) Proposals or bids submitted by engineering
22

consultants in response to requests for proposal or other
23

competitive bidding requests by the Department of
24

Transportation or the Illinois Toll Highway Authority.
25

(uu) Information submitted to a Chief County
26

Assessment Officer that is exempt from disclosure under

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1

Section 15-172 of the Property Tax Code.

2

(1.5) Any information exempt from disclosure under the
3
Judicial Privacy Act shall be redacted from public records
4
prior to disclosure under this Act.
5

(2) A public record that is not in the possession of a
6
public body but is in the possession of a party with whom the
7
agency has contracted to perform a governmental function on
8
behalf of the public body, and that directly relates to the
9
governmental function and is not otherwise exempt under this
10
Act, shall be considered a public record of the public body,
11
for purposes of this Act.
12

(3) This Section does not authorize withholding of
13
information or limit the availability of records to the
14
public, except as stated in this Section or otherwise provided
15
in this Act.
16
(Source: P.A. 102-38, eff. 6-25-21; 102-558, eff. 8-20-21;
17
102-694, eff. 1-7-22; 102-752, eff. 5-6-22; 102-753, eff.
18
1-1-23; 102-776, eff. 1-1-23; 102-791, eff. 5-13-22; 102-982,
19
eff. 7-1-23; 102-1055, eff. 6-10-22; 103-154, eff. 6-30-23;
20
103-423, eff. 1-1-24; 103-446, eff. 8-4-23; 103-462, eff.
21
8-4-23; 103-540, eff. 1-1-24; 103-554, eff. 1-1-24; 103-605,
22
eff. 7-1-24; 103-865, eff. 1-1-25
.)

23

(Text of Section after amendment by P.A. 104-300
)
24

Sec. 7.
Exemptions.
25

(1) When a request is made to inspect or copy a public

HB4801
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LRB104 16510 HLH 29906 b
1
record that contains information that is exempt from
2
disclosure under this Section, but also contains information
3
that is not exempt from disclosure, the public body may elect
4
to redact the information that is exempt. The public body
5
shall make the remaining information available for inspection
6
and copying. Subject to this requirement, the following shall
7
be exempt from inspection and copying:
8

(a) Records created or compiled by a State public
9

defender agency or commission subject to the State Public
10

Defender Act that contain: individual client identity;
11

individual case file information; individual investigation
12

records and other records that are otherwise subject to
13

attorney-client privilege; records that would not be
14

discoverable in litigation; records under Section 2.15;
15

training materials; records related to attorney
16

consultation and representation strategy; or any of the
17

above concerning clients of county public defenders or
18

other defender agencies and firms. This exclusion does not
19

apply to deidentified, aggregated, administrative records,
20

such as general case processing and workload information.
21

(a-5) Information specifically prohibited from
22

disclosure by federal or State law or rules and
23

regulations implementing federal or State law.
24

(b) Private information, unless disclosure is required
25

by another provision of this Act, a State or federal law,
26

or a court order.

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(b-5) Files, documents, and other data or databases
2

maintained by one or more law enforcement agencies and
3

specifically designed to provide information to one or
4

more law enforcement agencies regarding the physical or
5

mental status of one or more individual subjects.
6

(c) Personal information contained within public
7

records, the disclosure of which would constitute a
8

clearly unwarranted invasion of personal privacy, unless
9

the disclosure is consented to in writing by the
10

individual subjects of the information. "Unwarranted
11

invasion of personal privacy" means the disclosure of
12

information that is highly personal or objectionable to a
13

reasonable person and in which the subject's right to
14

privacy outweighs any legitimate public interest in
15

obtaining the information. The disclosure of information
16

that bears on the public duties of public employees and
17

officials shall not be considered an invasion of personal
18

privacy.
19

(d) Records in the possession of any public body
20

created in the course of administrative enforcement
21

proceedings, and any law enforcement or correctional
22

agency for law enforcement purposes, but only to the
23

extent that disclosure would:
24

(i) interfere with pending or actually and
25

reasonably contemplated law enforcement proceedings
26

conducted by any law enforcement or correctional

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1

agency that is the recipient of the request;
2

(ii) interfere with active administrative
3

enforcement proceedings conducted by the public body
4

that is the recipient of the request;
5

(iii) create a substantial likelihood that a
6

person will be deprived of a fair trial or an impartial
7

hearing;
8

(iv) unavoidably disclose the identity of a
9

confidential source, confidential information
10

furnished only by the confidential source, or persons
11

who file complaints with or provide information to
12

administrative, investigative, law enforcement, or
13

penal agencies; except that the identities of
14

witnesses to traffic crashes, traffic crash reports,
15

and rescue reports shall be provided by agencies of
16

local government, except when disclosure would
17

interfere with an active criminal investigation
18

conducted by the agency that is the recipient of the
19

request;
20

(v) disclose unique or specialized investigative
21

techniques other than those generally used and known
22

or disclose internal documents of correctional
23

agencies related to detection, observation, or
24

investigation of incidents of crime or misconduct, and
25

disclosure would result in demonstrable harm to the
26

agency or public body that is the recipient of the

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1

request;
2

(vi) endanger the life or physical safety of law
3

enforcement personnel or any other person; or
4

(vii) obstruct an ongoing criminal investigation
5

by the agency that is the recipient of the request.
6

(d-5) A law enforcement record created for law
7

enforcement purposes and contained in a shared electronic
8

record management system if the law enforcement agency
9

that is the recipient of the request did not create the
10

record, did not participate in or have a role in any of the
11

events which are the subject of the record, and only has
12

access to the record through the shared electronic record
13

management system.
14

(d-6) Records contained in the Officer Professional
15

Conduct Database under Section 9.2 of the Illinois Police
16

Training Act, except to the extent authorized under that
17

Section. This includes the documents supplied to the
18

Illinois Law Enforcement Training Standards Board from the
19

Illinois State Police and Illinois State Police Merit
20

Board.
21

(d-7) Information gathered or records created from the
22

use of automatic license plate readers in connection with
23

Section 2-130 of the Illinois Vehicle Code.
24

(e) Records that relate to or affect the security of
25

correctional institutions and detention facilities.
26

(e-5) Records requested by persons committed to the

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Department of Corrections, Department of Human Services
2

Division of Mental Health, or a county jail if those
3

materials are available in the library of the correctional
4

institution or facility or jail where the inmate is
5

confined.
6

(e-6) Records requested by persons committed to the
7

Department of Corrections, Department of Human Services
8

Division of Mental Health, or a county jail if those
9

materials include records from staff members' personnel
10

files, staff rosters, or other staffing assignment
11

information.
12

(e-7) Records requested by persons committed to the
13

Department of Corrections or Department of Human Services
14

Division of Mental Health if those materials are available
15

through an administrative request to the Department of
16

Corrections or Department of Human Services Division of
17

Mental Health.
18

(e-8) Records requested by a person committed to the
19

Department of Corrections, Department of Human Services
20

Division of Mental Health, or a county jail, the
21

disclosure of which would result in the risk of harm to any
22

person or the risk of an escape from a jail or correctional
23

institution or facility.
24

(e-9) Records requested by a person in a county jail
25

or committed to the Department of Corrections or
26

Department of Human Services Division of Mental Health,

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containing personal information pertaining to the person's
2

victim or the victim's family, including, but not limited
3

to, a victim's home address, home telephone number, work
4

or school address, work telephone number, social security
5

number, or any other identifying information, except as
6

may be relevant to a requester's current or potential case
7

or claim.
8

(e-10) Law enforcement records of other persons
9

requested by a person committed to the Department of
10

Corrections, Department of Human Services Division of
11

Mental Health, or a county jail, including, but not
12

limited to, arrest and booking records, mug shots, and
13

crime scene photographs, except as these records may be
14

relevant to the requester's current or potential case or
15

claim.
16

(f) Preliminary drafts, notes, recommendations,
17

memoranda, and other records in which opinions are
18

expressed, or policies or actions are formulated, except
19

that a specific record or relevant portion of a record
20

shall not be exempt when the record is publicly cited and
21

identified by the head of the public body. The exemption
22

provided in this paragraph (f) extends to all those
23

records of officers and agencies of the General Assembly
24

that pertain to the preparation of legislative documents.
25

(g) Trade secrets and commercial or financial
26

information obtained from a person or business where the

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trade secrets or commercial or financial information are
2

furnished under a claim that they are proprietary,
3

privileged, or confidential, and that disclosure of the
4

trade secrets or commercial or financial information would
5

cause competitive harm to the person or business, and only
6

insofar as the claim directly applies to the records
7

requested.
8

The information included under this exemption includes
9

all trade secrets and commercial or financial information
10

obtained by a public body, including a public pension
11

fund, from a private equity fund or a privately held
12

company within the investment portfolio of a private
13

equity fund as a result of either investing or evaluating
14

a potential investment of public funds in a private equity
15

fund. The exemption contained in this item does not apply
16

to the aggregate financial performance information of a
17

private equity fund, nor to the identity of the fund's
18

managers or general partners. The exemption contained in
19

this item does not apply to the identity of a privately
20

held company within the investment portfolio of a private
21

equity fund, unless the disclosure of the identity of a
22

privately held company may cause competitive harm.
23

Nothing contained in this paragraph (g) shall be
24

construed to prevent a person or business from consenting
25

to disclosure.
26

(h) Proposals and bids for any contract, grant, or

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1

agreement, including information which if it were
2

disclosed would frustrate procurement or give an advantage
3

to any person proposing to enter into a contractor
4

agreement with the body, until an award or final selection
5

is made. Information prepared by or for the body in
6

preparation of a bid solicitation shall be exempt until an
7

award or final selection is made.
8

(i) Valuable formulae, computer geographic systems,
9

designs, drawings, and research data obtained or produced
10

by any public body when disclosure could reasonably be
11

expected to produce private gain or public loss. The
12

exemption for "computer geographic systems" provided in
13

this paragraph (i) does not extend to requests made by
14

news media as defined in Section 2 of this Act when the
15

requested information is not otherwise exempt and the only
16

purpose of the request is to access and disseminate
17

information regarding the health, safety, welfare, or
18

legal rights of the general public.
19

(j) The following information pertaining to
20

educational matters:
21

(i) test questions, scoring keys, and other
22

examination data used to administer an academic
23

examination;
24

(ii) information received by a primary or
25

secondary school, college, or university under its
26

procedures for the evaluation of faculty members by

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their academic peers;
2

(iii) information concerning a school or
3

university's adjudication of student disciplinary
4

cases, but only to the extent that disclosure would
5

unavoidably reveal the identity of the student; and
6

(iv) course materials or research materials used
7

by faculty members.
8

(k) Architects' plans, engineers' technical
9

submissions, and other construction related technical
10

documents for projects not constructed or developed in
11

whole or in part with public funds and the same for
12

projects constructed or developed with public funds,
13

including, but not limited to, power generating and
14

distribution stations and other transmission and
15

distribution facilities, water treatment facilities,
16

airport facilities, sport stadiums, convention centers,
17

and all government owned, operated, or occupied buildings,
18

but only to the extent that disclosure would compromise
19

security.
20

(l) Minutes of meetings of public bodies closed to the
21

public as provided in the Open Meetings Act until the
22

public body makes the minutes available to the public
23

under Section 2.06 of the Open Meetings Act.
24

(m) Communications between a public body and an
25

attorney or auditor representing the public body that
26

would not be subject to discovery in litigation, and

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1

materials prepared or compiled by or for a public body in
2

anticipation of a criminal, civil, or administrative
3

proceeding upon the request of an attorney advising the
4

public body, and materials prepared or compiled with
5

respect to internal audits of public bodies.
6

(n) Records relating to a public body's adjudication
7

of employee grievances or disciplinary cases; however,
8

this exemption shall not extend to the final outcome of
9

cases in which discipline is imposed.
10

(o) Administrative or technical information associated
11

with automated data processing operations, including, but
12

not limited to, software, operating protocols, computer
13

program abstracts, file layouts, source listings, object
14

modules, load modules, user guides, documentation
15

pertaining to all logical and physical design of
16

computerized systems, employee manuals, and any other
17

information that, if disclosed, would jeopardize the
18

security of the system or its data or the security of
19

materials exempt under this Section.
20

(p) Records relating to collective negotiating matters
21

between public bodies and their employees or
22

representatives, except that any final contract or
23

agreement shall be subject to inspection and copying.
24

(q) Test questions, scoring keys, and other
25

examination data used to determine the qualifications of
26

an applicant for a license or employment.

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1

(r) The records, documents, and information relating
2

to real estate purchase negotiations until those
3

negotiations have been completed or otherwise terminated.
4

With regard to a parcel involved in a pending or actually
5

and reasonably contemplated eminent domain proceeding
6

under the Eminent Domain Act, records, documents, and
7

information relating to that parcel shall be exempt except
8

as may be allowed under discovery rules adopted by the
9

Illinois Supreme Court. The records, documents, and
10

information relating to a real estate sale shall be exempt
11

until a sale is consummated.
12

(s) Any and all proprietary information and records
13

related to the operation of an intergovernmental risk
14

management association or self-insurance pool or jointly
15

self-administered health and accident cooperative or pool.
16

Insurance or self-insurance (including any
17

intergovernmental risk management association or
18

self-insurance pool) claims, loss or risk management
19

information, records, data, advice, or communications.
20

(t) Information contained in or related to
21

examination, operating, or condition reports prepared by,
22

on behalf of, or for the use of a public body responsible
23

for the regulation or supervision of financial
24

institutions, insurance companies, or pharmacy benefit
25

managers, unless disclosure is otherwise required by State
26

law.

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1

(u) Information that would disclose or might lead to
2

the disclosure of secret or confidential information,
3

codes, algorithms, programs, or private keys intended to
4

be used to create electronic signatures under the Uniform
5

Electronic Transactions Act.
6

(v) Vulnerability assessments, security measures, and
7

response policies or plans that are designed to identify,
8

prevent, or respond to potential attacks upon a
9

community's population or systems, facilities, or
10

installations, but only to the extent that disclosure
11

could reasonably be expected to expose the vulnerability
12

or jeopardize the effectiveness of the measures, policies,
13

or plans, or the safety of the personnel who implement
14

them or the public. Information exempt under this item may
15

include such things as details pertaining to the
16

mobilization or deployment of personnel or equipment, to
17

the operation of communication systems or protocols, to
18

cybersecurity vulnerabilities, or to tactical operations.
19

(w) (Blank).
20

(x) Maps and other records regarding the location or
21

security of generation, transmission, distribution,
22

storage, gathering, treatment, or switching facilities
23

owned by a utility, by a power generator, or by the
24

Illinois Power Agency.
25

(y) Information contained in or related to proposals,
26

bids, or negotiations related to electric power

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1

procurement under Section 1-75 of the Illinois Power
2

Agency Act and Section 16-111.5 of the Public Utilities
3

Act that is determined to be confidential and proprietary
4

by the Illinois Power Agency or by the Illinois Commerce
5

Commission.
6

(z) Information about students exempted from
7

disclosure under Section 10-20.38 or 34-18.29 of the
8

School Code, and information about undergraduate students
9

enrolled at an institution of higher education exempted
10

from disclosure under Section 25 of the Illinois Credit
11

Card Marketing Act of 2009.
12

(aa) Information the disclosure of which is exempted
13

under the Viatical Settlements Act of 2009.
14

(bb) Records and information provided to a mortality
15

review team and records maintained by a mortality review
16

team appointed under the Department of Juvenile Justice
17

Mortality Review Team Act.
18

(cc) Information regarding interments, entombments, or
19

inurnments of human remains that are submitted to the
20

Cemetery Oversight Database under the Cemetery Care Act or
21

the Cemetery Oversight Act, whichever is applicable.
22

(dd) Correspondence and records (i) that may not be
23

disclosed under Section 11-9 of the Illinois Public Aid
24

Code or (ii) that pertain to appeals under Section 11-8 of
25

the Illinois Public Aid Code.
26

(ee) The names, addresses, or other personal

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1

information of persons who are minors and are also
2

participants and registrants in programs of park
3

districts, forest preserve districts, conservation
4

districts, recreation agencies, and special recreation
5

associations.
6

(ff) The names, addresses, or other personal
7

information of participants and registrants in programs of
8

park districts, forest preserve districts, conservation
9

districts, recreation agencies, and special recreation
10

associations where such programs are targeted primarily to
11

minors.
12

(gg) Confidential information described in Section
13

1-100 of the Illinois Independent Tax Tribunal Act of
14

2012.
15

(hh) The report submitted to the State Board of
16

Education by the School Security and Standards Task Force
17

under item (8) of subsection (d) of Section 2-3.160 of the
18

School Code and any information contained in that report.
19

(ii) Records requested by persons committed to or
20

detained by the Department of Human Services under the
21

Sexually Violent Persons Commitment Act or committed to
22

the Department of Corrections under the Sexually Dangerous
23

Persons Act if those materials: (i) are available in the
24

library of the facility where the individual is confined;
25

(ii) include records from staff members' personnel files,
26

staff rosters, or other staffing assignment information;

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1

or (iii) are available through an administrative request
2

to the Department of Human Services or the Department of
3

Corrections.
4

(jj) Confidential information described in Section
5

5-535 of the Civil Administrative Code of Illinois.
6

(kk) The public body's credit card numbers, debit card
7

numbers, bank account numbers, Federal Employer
8

Identification Number, security code numbers, passwords,
9

and similar account information, the disclosure of which
10

could result in identity theft or impression or defrauding
11

of a governmental entity or a person.
12

(ll) Records concerning the work of the threat
13

assessment team of a school district, including, but not
14

limited to, any threat assessment procedure under the
15

School Safety Drill Act and any information contained in
16

the procedure.
17

(mm) Information prohibited from being disclosed under
18

subsections (a) and (b) of Section 15 of the Student
19

Confidential Reporting Act.
20

(nn) Proprietary information submitted to the
21

Environmental Protection Agency under the Drug Take-Back
22

Act.
23

(oo) Records described in subsection (f) of Section
24

3-5-1 of the Unified Code of Corrections.
25

(pp) Any and all information regarding burials,
26

interments, or entombments of human remains as required to

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1

be reported to the Department of Natural Resources
2

pursuant either to the Archaeological and Paleontological
3

Resources Protection Act or the Human Remains Protection
4

Act.
5

(qq) Reports described in subsection (e) of Section
6

16-15 of the Abortion Care Clinical Training Program Act.
7

(rr) Information obtained by a certified local health
8

department under the Access to Public Health Data Act.
9

(ss) For a request directed to a public body that is
10

also a HIPAA-covered entity, all information that is
11

protected health information, including demographic
12

information, that may be contained within or extracted
13

from any record held by the public body in compliance with
14

State and federal medical privacy laws and regulations,
15

including, but not limited to, the Health Insurance
16

Portability and Accountability Act and its regulations, 45
17

CFR Parts 160 and 164. As used in this paragraph,
18

"HIPAA-covered entity" has the meaning given to the term
19

"covered entity" in 45 CFR 160.103 and "protected health
20

information" has the meaning given to that term in 45 CFR
21

160.103.
22

(tt) Proposals or bids submitted by engineering
23

consultants in response to requests for proposal or other
24

competitive bidding requests by the Department of
25

Transportation or the Illinois Toll Highway Authority.
26

(uu) Information submitted to a Chief County

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1

Assessment Officer that is exempt from disclosure under
2

Section 15-172 of the Property Tax Code.

3

(1.5) Any information exempt from disclosure under the
4
Judicial Privacy Act shall be redacted from public records
5
prior to disclosure under this Act.
6

(2) A public record that is not in the possession of a
7
public body but is in the possession of a party with whom the
8
agency has contracted to perform a governmental function on
9
behalf of the public body, and that directly relates to the
10
governmental function and is not otherwise exempt under this
11
Act, shall be considered a public record of the public body,
12
for purposes of this Act.
13

(3) This Section does not authorize withholding of
14
information or limit the availability of records to the
15
public, except as stated in this Section or otherwise provided
16
in this Act.
17
(Source: P.A. 103-154, eff. 6-30-23; 103-423, eff. 1-1-24;
18
103-446, eff. 8-4-23; 103-462, eff. 8-4-23; 103-540, eff.
19
1-1-24; 103-554, eff. 1-1-24; 103-605, eff. 7-1-24; 103-865,
20
eff. 1-1-25; 104-300, eff. 1-1-27.)

21

Section 10.
The Property Tax Code is amended by changing
22
Section 15-172 as follows:

23

(35 ILCS 200/15-172)
24

Sec. 15-172.
Low-Income Senior Citizens Assessment Freeze

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1
Homestead Exemption.
2

(a) This Section may be cited as the Low-Income Senior
3
Citizens Assessment Freeze Homestead Exemption.
4

(b) As used in this Section:
5

"Applicant" means an individual who has filed an
6
application under this Section.
7

"Base amount" means the base year equalized assessed value
8
of the residence plus the first year's equalized assessed
9
value of any added improvements which increased the assessed
10
value of the residence after the base year.
11

"Base year" means the taxable year prior to the taxable
12
year for which the applicant first qualifies and applies for
13
the exemption provided that in the prior taxable year the
14
property was improved with a permanent structure that was
15
occupied as a residence by the applicant who was liable for
16
paying real property taxes on the property and who was either
17
(i) an owner of record of the property or had legal or
18
equitable interest in the property as evidenced by a written
19
instrument or (ii) had a legal or equitable interest as a
20
lessee in the parcel of property that was single family
21
residence. If in any subsequent taxable year for which the
22
applicant applies and qualifies for the exemption the
23
equalized assessed value of the residence is less than the
24
equalized assessed value in the existing base year (provided
25
that such equalized assessed value is not based on an assessed
26
value that results from a temporary irregularity in the

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1
property that reduces the assessed value for one or more
2
taxable years), then that subsequent taxable year shall become
3
the base year until a new base year is established under the
4
terms of this paragraph. For taxable year 1999 only, the Chief
5
County Assessment Officer shall review (i) all taxable years
6
for which the applicant applied and qualified for the
7
exemption and (ii) the existing base year. The assessment
8
officer shall select as the new base year the year with the
9
lowest equalized assessed value. An equalized assessed value
10
that is based on an assessed value that results from a
11
temporary irregularity in the property that reduces the
12
assessed value for one or more taxable years shall not be
13
considered the lowest equalized assessed value. The selected
14
year shall be the base year for taxable year 1999 and
15
thereafter until a new base year is established under the
16
terms of this paragraph.
17

"Chief County Assessment Officer" means the County
18
Assessor or Supervisor of Assessments of the county in which
19
the property is located.
20

"Equalized assessed value" means the assessed value as
21
equalized by the Illinois Department of Revenue.
22

"Household" means the applicant, the spouse of the
23
applicant, and all persons using the residence of the
24
applicant as their principal place of residence.
25

"Household income" means the combined income of the
26
members of a household for the calendar year preceding the

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1
taxable year.
2

"Income" has the same meaning as provided in Section 3.07
3
of the Senior Citizens and Persons with Disabilities Property
4
Tax Relief Act, except that, beginning in assessment year
5
2001, "income" does not include veteran's benefits.
6

"Internal Revenue Code of 1986" means the United States
7
Internal Revenue Code of 1986 or any successor law or laws
8
relating to federal income taxes in effect for the year
9
preceding the taxable year.
10

"Life care facility that qualifies as a cooperative" means
11
a facility as defined in Section 2 of the Life Care Facilities
12
Act.
13

"Maximum income limitation" means:
14

(1) $35,000 prior to taxable year 1999;
15

(2) $40,000 in taxable years 1999 through 2003;
16

(3) $45,000 in taxable years 2004 through 2005;
17

(4) $50,000 in taxable years 2006 and 2007;
18

(5) $55,000 in taxable years 2008 through 2016;
19

(6) for taxable year 2017, (i) $65,000 for qualified
20

property located in a county with 3,000,000 or more
21

inhabitants and (ii) $55,000 for qualified property
22

located in a county with fewer than 3,000,000 inhabitants;
23

and
24

(7) for taxable years 2018 and thereafter, $65,000 for
25

all qualified property.
26

As an alternative income valuation, a homeowner who is

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1
enrolled in any of the following programs may be presumed to
2
have household income that does not exceed the maximum income
3
limitation for that tax year as required by this Section: Aid
4
to the Aged, Blind or Disabled (AABD) Program or the
5
Supplemental Nutrition Assistance Program (SNAP), both of
6
which are administered by the Department of Human Services;
7
the Low Income Home Energy Assistance Program (LIHEAP), which
8
is administered by the Department of Commerce and Economic
9
Opportunity; The Benefit Access program, which is administered
10
by the Department on Aging; and the Senior Citizens Real
11
Estate Tax Deferral Program.
12

A chief county assessment officer may indicate that he or
13
she has verified an applicant's income eligibility for this
14
exemption but may not report which program or programs, if
15
any, enroll the applicant. Release of personal information
16
submitted pursuant to this Section shall be deemed an
17
unwarranted invasion of personal privacy under the Freedom of
18
Information Act.
19

"Residence" means the principal dwelling place and
20
appurtenant structures used for residential purposes in this
21
State occupied on January 1 of the taxable year by a household
22
and so much of the surrounding land, constituting the parcel
23
upon which the dwelling place is situated, as is used for
24
residential purposes. If the Chief County Assessment Officer
25
has established a specific legal description for a portion of
26
property constituting the residence, then that portion of

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1
property shall be deemed the residence for the purposes of
2
this Section.
3

"Taxable year" means the calendar year during which ad
4
valorem property taxes payable in the next succeeding year are
5
levied.
6

(c) Beginning in taxable year 1994, a low-income senior
7
citizens assessment freeze homestead exemption is granted for
8
real property that is improved with a permanent structure that
9
is occupied as a residence by an applicant who (i) is 65 years
10
of age or older during the taxable year, (ii) has a household
11
income that does not exceed the maximum income limitation,
12
(iii) is liable for paying real property taxes on the
13
property, and (iv) is an owner of record of the property or has
14
a legal or equitable interest in the property as evidenced by a
15
written instrument. This homestead exemption shall also apply
16
to a leasehold interest in a parcel of property improved with a
17
permanent structure that is a single family residence that is
18
occupied as a residence by a person who (i) is 65 years of age
19
or older during the taxable year, (ii) has a household income
20
that does not exceed the maximum income limitation, (iii) has
21
a legal or equitable ownership interest in the property as
22
lessee, and (iv) is liable for the payment of real property
23
taxes on that property.

24

In counties of 3,000,000 or more inhabitants, the amount
25
of the exemption for all taxable years is the equalized
26
assessed value of the residence in the taxable year for which

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1
application is made minus the base amount. In all other
2
counties, the amount of the exemption is as follows: (i)
3
through taxable year 2005 and for taxable year 2007 and
4
thereafter, the amount of this exemption shall be the
5
equalized assessed value of the residence in the taxable year
6
for which application is made minus the base amount; and (ii)
7
for taxable year 2006, the amount of the exemption is as
8
follows:
9

(1) For an applicant who has a household income of
10

$45,000 or less, the amount of the exemption is the
11

equalized assessed value of the residence in the taxable
12

year for which application is made minus the base amount.
13

(2) For an applicant who has a household income
14

exceeding $45,000 but not exceeding $46,250, the amount of
15

the exemption is (i) the equalized assessed value of the
16

residence in the taxable year for which application is
17

made minus the base amount (ii) multiplied by 0.8.
18

(3) For an applicant who has a household income
19

exceeding $46,250 but not exceeding $47,500, the amount of
20

the exemption is (i) the equalized assessed value of the
21

residence in the taxable year for which application is
22

made minus the base amount (ii) multiplied by 0.6.
23

(4) For an applicant who has a household income
24

exceeding $47,500 but not exceeding $48,750, the amount of
25

the exemption is (i) the equalized assessed value of the
26

residence in the taxable year for which application is

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1

made minus the base amount (ii) multiplied by 0.4.
2

(5) For an applicant who has a household income
3

exceeding $48,750 but not exceeding $50,000, the amount of
4

the exemption is (i) the equalized assessed value of the
5

residence in the taxable year for which application is
6

made minus the base amount (ii) multiplied by 0.2.
7

When the applicant is a surviving spouse of an applicant
8
for a prior year for the same residence for which an exemption
9
under this Section has been granted, the base year and base
10
amount for that residence are the same as for the applicant for
11
the prior year.
12

Each year at the time the assessment books are certified
13
to the County Clerk, the Board of Review or Board of Appeals
14
shall give to the County Clerk a list of the assessed values of
15
improvements on each parcel qualifying for this exemption that
16
were added after the base year for this parcel and that
17
increased the assessed value of the property.
18

In the case of land improved with an apartment building
19
owned and operated as a cooperative or a building that is a
20
life care facility that qualifies as a cooperative, the
21
maximum reduction from the equalized assessed value of the
22
property is limited to the sum of the reductions calculated
23
for each unit occupied as a residence by a person or persons
24
(i) 65 years of age or older, (ii) with a household income that
25
does not exceed the maximum income limitation, (iii) who is
26
liable, by contract with the owner or owners of record, for

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1
paying real property taxes on the property, and (iv) who is an
2
owner of record of a legal or equitable interest in the
3
cooperative apartment building, other than a leasehold
4
interest. In the instance of a cooperative where a homestead
5
exemption has been granted under this Section, the cooperative
6
association or its management firm shall credit the savings
7
resulting from that exemption only to the apportioned tax
8
liability of the owner who qualified for the exemption. Any
9
person who willfully refuses to credit that savings to an
10
owner who qualifies for the exemption is guilty of a Class B
11
misdemeanor.
12

When a homestead exemption has been granted under this
13
Section and an applicant then becomes a resident of a facility
14
licensed under the Assisted Living and Shared Housing Act, the
15
Nursing Home Care Act, the Specialized Mental Health
16
Rehabilitation Act of 2013, the ID/DD Community Care Act, or
17
the MC/DD Act, the exemption shall be granted in subsequent
18
years so long as the residence (i) continues to be occupied by
19
the qualified applicant's spouse or (ii) if remaining
20
unoccupied, is still owned by the qualified applicant for the
21
homestead exemption.
22

Beginning January 1, 1997, when an individual dies who
23
would have qualified for an exemption under this Section, and
24
the surviving spouse does not independently qualify for this
25
exemption because of age, the exemption under this Section
26
shall be granted to the surviving spouse for the taxable year

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1
preceding and the taxable year of the death, provided that,
2
except for age, the surviving spouse meets all other
3
qualifications for the granting of this exemption for those
4
years.
5

When married persons maintain separate residences, the
6
exemption provided for in this Section may be claimed by only
7
one of such persons and for only one residence.
8

For taxable year 1994 only, in counties having less than
9
3,000,000 inhabitants, to receive the exemption, a person
10
shall submit an application by February 15, 1995 to the Chief
11
County Assessment Officer of the county in which the property
12
is located. In counties having 3,000,000 or more inhabitants,
13
for taxable year 1994 and all subsequent taxable years, to
14
receive the exemption, a person may submit an application to
15
the Chief County Assessment Officer of the county in which the
16
property is located during such period as may be specified by
17
the Chief County Assessment Officer. The Chief County
18
Assessment Officer in counties of 3,000,000 or more
19
inhabitants shall annually give notice of the application
20
period by mail or by publication. In counties having less than
21
3,000,000 inhabitants, beginning with taxable year 1995 and
22
thereafter, to receive the exemption, a person shall submit an
23
application by July 1 of each taxable year to the Chief County
24
Assessment Officer of the county in which the property is
25
located. A county may, by ordinance, establish a date for
26
submission of applications that is different than July 1. The

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1
applicant shall submit with the application an affidavit of
2
the applicant's total household income, age, marital status
3
(and if married the name and address of the applicant's
4
spouse, if known), and principal dwelling place of members of
5
the household on January 1 of the taxable year. The Department
6
shall establish, by rule, a method for verifying the accuracy
7
of affidavits filed by applicants under this Section, and the
8
Chief County Assessment Officer may conduct audits of any
9
taxpayer claiming an exemption under this Section to verify
10
that the taxpayer is eligible to receive the exemption. Each
11
application shall contain or be verified by a written
12
declaration that it is made under the penalties of perjury. A
13
taxpayer's signing a fraudulent application under this Act is
14
perjury, as defined in Section 32-2 of the Criminal Code of
15
2012. The applications shall be clearly marked as applications
16
for the Low-Income Senior Citizens Assessment Freeze Homestead
17
Exemption and must contain a notice that any taxpayer who
18
receives the exemption is subject to an audit by the Chief
19
County Assessment Officer.
20

Notwithstanding any other provision of law, the Chief
21
County Assessment Officer in a county with 3,000,000 or more
22
inhabitants may allow applicants to voluntarily provide to the
23
Chief County Assessment Officer the full social security
24
numbers or individual taxpayer identification numbers, as
25
applicable, for all members of the applicant's household. If,
26
in a county with 3,000,000 or more inhabitants, the applicant

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1
provides the Chief County Assessment Officer with the full
2
social security numbers or individual taxpayer identification
3
numbers for all members of the applicant's household, then, in
4
subsequent taxable years, the Chief County Assessment Officer
5
may renew the exemption under this Section without a new
6
application if the Chief County Assessment Officer is able to
7
confirm both that (i) the applicant remains eligible for the
8
Senior Citizen Homestead Exemption under Section 15-170 for
9
the applicable property and (ii) the applicant's household
10
income does not exceed the maximum income limitation under
11
this Section. A Chief County Assessment Officer who renews an
12
exemption under this paragraph without an annual application
13
shall notify the applicant of both the decision to renew the
14
exemption and the applicant's ongoing duty to report changes
15
in the applicant's eligibility. If a Chief County Assessment
16
Officer who receives an applicant's social security number or
17
tax identification number under this paragraph is unable to
18
verify that the applicant remains eligible for the exemption
19
under this Section, then the Chief County Assessment Officer
20
shall notify the applicant of that fact and shall provide the
21
applicant with an opportunity to demonstrate the applicant's
22
eligibility.

23

Notwithstanding any other provision to the contrary, in
24
counties having fewer than 3,000,000 inhabitants, if an
25
applicant fails to file the application required by this
26
Section in a timely manner and this failure to file is due to a

HB4801
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1
mental or physical condition sufficiently severe so as to
2
render the applicant incapable of filing the application in a
3
timely manner, the Chief County Assessment Officer may extend
4
the filing deadline for a period of 30 days after the applicant
5
regains the capability to file the application, but in no case
6
may the filing deadline be extended beyond 3 months of the
7
original filing deadline. In order to receive the extension
8
provided in this paragraph, the applicant shall provide the
9
Chief County Assessment Officer with a signed statement from
10
the applicant's physician, advanced practice registered nurse,
11
or physician assistant stating the nature and extent of the
12
condition, that, in the physician's, advanced practice
13
registered nurse's, or physician assistant's opinion, the
14
condition was so severe that it rendered the applicant
15
incapable of filing the application in a timely manner, and
16
the date on which the applicant regained the capability to
17
file the application.
18

Beginning January 1, 1998, notwithstanding any other
19
provision to the contrary, in counties having fewer than
20
3,000,000 inhabitants, if an applicant fails to file the
21
application required by this Section in a timely manner and
22
this failure to file is due to a mental or physical condition
23
sufficiently severe so as to render the applicant incapable of
24
filing the application in a timely manner, the Chief County
25
Assessment Officer may extend the filing deadline for a period
26
of 3 months. In order to receive the extension provided in this

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1
paragraph, the applicant shall provide the Chief County
2
Assessment Officer with a signed statement from the
3
applicant's physician, advanced practice registered nurse, or
4
physician assistant stating the nature and extent of the
5
condition, and that, in the physician's, advanced practice
6
registered nurse's, or physician assistant's opinion, the
7
condition was so severe that it rendered the applicant
8
incapable of filing the application in a timely manner.
9

In counties having less than 3,000,000 inhabitants, if an
10
applicant was denied an exemption in taxable year 1994 and the
11
denial occurred due to an error on the part of an assessment
12
official, or his or her agent or employee, then beginning in
13
taxable year 1997 the applicant's base year, for purposes of
14
determining the amount of the exemption, shall be 1993 rather
15
than 1994. In addition, in taxable year 1997, the applicant's
16
exemption shall also include an amount equal to (i) the amount
17
of any exemption denied to the applicant in taxable year 1995
18
as a result of using 1994, rather than 1993, as the base year,
19
(ii) the amount of any exemption denied to the applicant in
20
taxable year 1996 as a result of using 1994, rather than 1993,
21
as the base year, and (iii) the amount of the exemption
22
erroneously denied for taxable year 1994.
23

For purposes of this Section, a person who will be 65 years
24
of age during the current taxable year shall be eligible to
25
apply for the homestead exemption during that taxable year.
26
Application shall be made during the application period in

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1
effect for the county of his or her residence.
2

The Chief County Assessment Officer may determine the
3
eligibility of a life care facility that qualifies as a
4
cooperative to receive the benefits provided by this Section
5
by use of an affidavit, application, visual inspection,
6
questionnaire, or other reasonable method in order to insure
7
that the tax savings resulting from the exemption are credited
8
by the management firm to the apportioned tax liability of
9
each qualifying resident. The Chief County Assessment Officer
10
may request reasonable proof that the management firm has so
11
credited that exemption.
12

Except as provided in this Section, all information
13
received by the
Chief County Assessment Officer

chief county
14
assessment officer
or the Department from applications filed
15
under this Section, or from any investigation conducted under
16
the provisions of this Section, shall be confidential
and
17
privileged, shall be exempt from disclosure under the Freedom
18
of Information Act, and shall not be divulged to any person or
19
agency, except as necessary to determine eligibility for the
20
exemption under this Section.

, except for official purposes or
21
pursuant to official procedures for collection of any State or
22
local tax or enforcement of any civil or criminal penalty or
23
sanction imposed by this Act or by any statute or ordinance
24
imposing a State or local tax.
Any person who divulges any such
25
information in any manner, except in accordance with
this
26
Section or with
a proper judicial order, is guilty of a Class A

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1
misdemeanor.
2

Nothing contained in this Section shall prevent the
3
Director or chief county assessment officer from publishing or
4
making available reasonable statistics concerning the
5
operation of the exemption contained in this Section in which
6
the contents of claims are grouped into aggregates in such a
7
way that information contained in any individual claim shall
8
not be disclosed.
9

Notwithstanding any other provision of law, for taxable
10
year 2017 and thereafter, in counties of 3,000,000 or more
11
inhabitants, the amount of the exemption shall be the greater
12
of (i) the amount of the exemption otherwise calculated under
13
this Section or (ii) $2,000.
14

(c-5) Notwithstanding any other provision of law, each
15
chief county assessment officer may approve this exemption for
16
the 2020 taxable year, without application, for any property
17
that was approved for this exemption for the 2019 taxable
18
year, provided that:
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, 2020 is the same as the owner of record of the property
24

as of January 1, 2019;
25

(3) the exemption for the 2019 taxable year has not
26

been determined to be an erroneous exemption as defined by

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LRB104 16510 HLH 29906 b
1

this Code; and
2

(4) the applicant for the 2019 taxable year has not
3

asked for the exemption to be removed for the 2019 or 2020
4

taxable years.
5

Nothing in this subsection shall preclude or impair the
6
authority of a chief county assessment officer to conduct
7
audits of any taxpayer claiming an exemption under this
8
Section to verify that the taxpayer is eligible to receive the
9
exemption as provided elsewhere in this Section.
10

(c-10) Notwithstanding any other provision of law, each
11
chief county assessment officer may approve this exemption for
12
the 2021 taxable year, without application, for any property
13
that was approved for this exemption for the 2020 taxable
14
year, if:
15

(1) the county board has declared a local disaster as
16

provided in the Illinois Emergency Management Agency Act
17

related to the COVID-19 public health emergency;
18

(2) the owner of record of the property as of January
19

1, 2021 is the same as the owner of record of the property
20

as of January 1, 2020;
21

(3) the exemption for the 2020 taxable year has not
22

been determined to be an erroneous exemption as defined by
23

this Code; and
24

(4) the taxpayer for the 2020 taxable year has not
25

asked for the exemption to be removed for the 2020 or 2021
26

taxable years.

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1

Nothing in this subsection shall preclude or impair the
2
authority of a chief county assessment officer to conduct
3
audits of any taxpayer claiming an exemption under this
4
Section to verify that the taxpayer is eligible to receive the
5
exemption as provided elsewhere in this Section.
6

(d) Each Chief County Assessment Officer shall annually
7
publish a notice of availability of the exemption provided
8
under this Section. The notice shall be published at least 60
9
days but no more than 75 days prior to the date on which the
10
application must be submitted to the Chief County Assessment
11
Officer of the county in which the property is located. The
12
notice shall appear in a newspaper of general circulation in
13
the county.
14

Notwithstanding Sections 6 and 8 of the State Mandates
15
Act, no reimbursement by the State is required for the
16
implementation of any mandate created by this Section.
17
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
18
102-895, eff. 5-23-22.)

19

Section 95.
No acceleration or delay.
Where this Act makes
20
changes in a statute that is represented in this Act by text
21
that is not yet or no longer in effect (for example, a Section
22
represented by multiple versions), the use of that text does
23
not accelerate or delay the taking effect of (i) the changes
24
made by this Act or (ii) provisions derived from any other
25
Public Act.

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