PROP TX-CILA EXEMPT

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5325

Introduced 2/10/2026, by Rep. Janet Yang Rohr

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-87 new
35 ILCS 200/15-168

Amends the Property Tax Code. Provides that certain property on which
a community-integrated living arrangement is located is entitled to a
reduction in its equalized assessed value in an amount equal to the product
that results when the number of occupants who use the community-integrated
living arrangement as a primary residence is multiplied by $2,000.
Provides that property qualifies for the homestead exemption for persons
with disabilities even if the person with a disability is not an owner of
record of the property or liable for paying property taxes if a family
member of the person with a disability meets those criteria. Effective
immediately.
LRB104 20698 HLH 34198 b

A BILL FOR

HB5325
LRB104 20698 HLH 34198 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 adding
5
Sections 15-87 and 15-168 as follows:

6

(35 ILCS 200/15-87 new)
7

Sec. 15-87.
Community-integrated living arrangements.
8

(a) Beginning in taxable year 2027, property that is used
9
exclusively for the operation of a community-integrated living
10
arrangement is entitled to a reduction in the equalized
11
assessed value of the property as provided in subsection (b).
12
If the community-integrated living arrangement is not operated
13
by a not-for-profit organization, then the reduction under
14
this Section applies only if all of the following conditions
15
are met:

16

(1) the property must be owned by a resident of the
17

community-integrated living arrangement, by a family
18

member of a resident of the community-integrated living
19

arrangement, or by a limited liability company that has a
20

member who is a resident of the community-integrated
21

living arrangement or a family member of a resident of the
22

community-integrated living arrangement;

23

(2) the community-integrated living arrangement must

HB5325
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LRB104 20698 HLH 34198 b
1

be the principal place of residence of at least one other
2

person who is not a family member of an owner or member
3

described in item (1);

4

(3) the community-integrated living arrangement must
5

be licensed under the Community-Integrated Living
6

Arrangements Licensure and Certification Act; and

7

(4) the owner of the property may not be the owner of
8

any other community-integrated living arrangement.

9

(b) The amount of the reduction shall be the product that
10
results when the number of occupants who use the
11
community-integrated living arrangement as a primary
12
residence, as determined for the month of the taxable year
13
when the community-integrated living arrangement has the
14
largest number of occupants, is multiplied by $2,000. In no
15
event may a reduction under this Section reduce the equalized
16
assessed value of the property to less than zero.

17

(c) Application for the reduction under this Section must
18
be made during the application period in effect for the county
19
in which the property is located. The assessor or chief county
20
assessment officer may determine the eligibility of
21
residential property to receive the reduction by application,
22
visual inspection, questionnaire, or other reasonable methods.

23

(d) As used in this Section:
24

"Community-integrated living arrangement" has the meaning
25
given to that term in Section 3 of the Community-Integrated
26
Living Arrangements Licensure and Certification Act.

HB5325
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LRB104 20698 HLH 34198 b
1

"Family member" means a spouse, civil union partner,
2
child, stepchild, grandchild, sibling, aunt, uncle, niece,
3
nephew, first cousin, parent, stepparent, or grandparent of a
4
person who is a resident of the community-integrated living
5
arrangement.

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)
Except as provided in paragraph (4), the

The

19

person with a disability must be liable for paying the
20

real estate taxes on the property.
21

(3)
Except as provided in paragraph (4), the

The

22

person with a disability must be an owner of record of the
23

property or have a legal or equitable interest in the
24

property as evidenced by a written instrument. In the case
25

of a leasehold interest in property, the lease must be for

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LRB104 20698 HLH 34198 b
1

a single family residence.
2

(4) Beginning in taxable year 2027, the person with a
3

disability need not meet the requirements of paragraphs
4

(2) and (3) if a family member of the disabled person meets
5

those requirements.

6

A person who has a disability during the taxable year is
7
eligible to apply for this homestead exemption during that
8
taxable year. Application must be made during the application
9
period in effect for the county of residence. If a homestead
10
exemption has been granted under this Section and the person
11
awarded the exemption subsequently becomes a resident of a
12
facility licensed under the Nursing Home Care Act, the
13
Specialized Mental Health Rehabilitation Act of 2013, the
14
ID/DD Community Care Act, or the MC/DD Act, then the exemption
15
shall continue (i) so long as the residence continues to be
16
occupied by the qualifying person's spouse or (ii) if the
17
residence remains unoccupied but is still owned by the person
18
qualified for the homestead exemption.
19

(b) For the purposes of this Section, "person with a
20
disability" means a person unable to engage in any substantial
21
gainful activity by reason of a medically determinable
22
physical or mental impairment which can be expected to result
23
in death or has lasted or can be expected to last for a
24
continuous period of not less than 12 months. Persons with
25
disabilities filing claims under this Act shall submit proof
26
of disability in such form and manner as the Department shall

HB5325
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LRB104 20698 HLH 34198 b
1
by rule and regulation prescribe. Proof that a claimant is
2
eligible to receive disability benefits under the Federal
3
Social Security Act shall constitute proof of disability for
4
purposes of this Act. Issuance of an Illinois Person with a
5
Disability Identification Card stating that the claimant is
6
under a Class 2 disability, as defined in Section 4A of the
7
Illinois Identification Card Act, shall constitute proof that
8
the person named thereon is a person with a disability for
9
purposes of this Act. A person with a disability not covered
10
under the Federal Social Security Act and not presenting an
11
Illinois Person with a Disability Identification Card stating
12
that the claimant is under a Class 2 disability shall be
13
examined by a physician, optometrist (if the person qualifies
14
because of a visual disability), advanced practice registered
15
nurse, or physician assistant designated by the Department,
16
and his status as a person with a disability determined using
17
the same standards as used by the Social Security
18
Administration. The costs of any required examination shall be
19
borne by the claimant.
20

As used in this Section, "family member" means the
21
following, whether by whole blood, half-blood, or adoption:
22
(1) a parent or step-parent; (2) a child or step-child; (3) a
23
grandparent or step-grandparent; (4) an aunt, uncle,
24
great-aunt, or great-uncle; (5) a niece, nephew, great-niece,
25
or great-nephew; (6) a sibling; (7) a spouse or domestic
26
partner; or (8) the spouse or domestic partner of any person

HB5325
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LRB104 20698 HLH 34198 b
1
referenced in items (1) through (5).

2

(c) For land improved with (i) an apartment building owned
3
and operated as a cooperative or (ii) a life care facility as
4
defined under Section 2 of the Life Care Facilities Act that is
5
considered to be a cooperative, the maximum reduction from the
6
value of the property, as equalized or assessed by the
7
Department, shall be multiplied by the number of apartments or
8
units occupied by a person with a disability. The person with a
9
disability shall receive the homestead exemption upon meeting
10
the following requirements:
11

(1) The property must be occupied as the primary
12

residence by the person with a disability.
13

(2) The person with a disability must be liable by
14

contract with the owner or owners of record for paying the
15

apportioned property taxes on the property of the
16

cooperative or life care facility. In the case of a life
17

care facility, the person with a disability must be liable
18

for paying the apportioned property taxes under a life
19

care contract as defined in Section 2 of the Life Care
20

Facilities Act.
21

(3) The person with a disability must be an owner of
22

record of a legal or equitable interest in the cooperative
23

apartment building. A leasehold interest does not meet
24

this requirement.
25
If a homestead exemption is granted under this subsection, the
26
cooperative association or management firm shall credit the

HB5325
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LRB104 20698 HLH 34198 b
1
savings resulting from the exemption to the apportioned tax
2
liability of the qualifying person with a disability. The
3
chief county assessment officer may request reasonable proof
4
that the association or firm has properly credited the
5
exemption. A person who willfully refuses to credit an
6
exemption to the qualified person with a disability is guilty
7
of a Class B misdemeanor.
8

(d) The chief county assessment officer shall determine
9
the eligibility of property to receive the homestead exemption
10
according to guidelines established by the Department. After a
11
person has received an exemption under this Section, an annual
12
verification of eligibility for the exemption shall be mailed
13
to the taxpayer.
14

In counties with fewer than 3,000,000 inhabitants, the
15
chief county assessment officer shall provide to each person
16
granted a homestead exemption under this Section a form to
17
designate any other person to receive a duplicate of any
18
notice of delinquency in the payment of taxes assessed and
19
levied under this Code on the person's qualifying property.
20
The duplicate notice shall be in addition to the notice
21
required to be provided to the person receiving the exemption
22
and shall be given in the manner required by this Code. The
23
person filing the request for the duplicate notice shall pay
24
an administrative fee of $5 to the chief county assessment
25
officer. The assessment officer shall then file the executed
26
designation with the county collector, who shall issue the

HB5325
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LRB104 20698 HLH 34198 b
1
duplicate notices as indicated by the designation. A
2
designation may be rescinded by the person with a disability
3
in the manner required by the chief county assessment officer.
4

(d-5) Notwithstanding any other provision of law, each
5
chief county assessment officer may approve this exemption for
6
the 2020 taxable year, without application, for any property
7
that was approved for this exemption for the 2019 taxable
8
year, provided that:
9

(1) the county board has declared a local disaster as
10

provided in the Illinois Emergency Management Agency Act
11

related to the COVID-19 public health emergency;
12

(2) the owner of record of the property as of January
13

1, 2020 is the same as the owner of record of the property
14

as of January 1, 2019;
15

(3) the exemption for the 2019 taxable year has not
16

been determined to be an erroneous exemption as defined by
17

this Code; and
18

(4) the applicant for the 2019 taxable year has not
19

asked for the exemption to be removed for the 2019 or 2020
20

taxable years.
21

(d-10) Notwithstanding any other provision of law, each
22
chief county assessment officer may approve this exemption for
23
the 2021 taxable year, without application, for any property
24
that was approved for this exemption for the 2020 taxable
25
year, if:
26

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

HB5325
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LRB104 20698 HLH 34198 b
1

provided in the Illinois Emergency Management Agency Act
2

related to the COVID-19 public health emergency;
3

(2) the owner of record of the property as of January
4

1, 2021 is the same as the owner of record of the property
5

as of January 1, 2020;
6

(3) the exemption for the 2020 taxable year has not
7

been determined to be an erroneous exemption as defined by
8

this Code; and
9

(4) the taxpayer for the 2020 taxable year has not
10

asked for the exemption to be removed for the 2020 or 2021
11

taxable years.
12

(d-15) For taxable years 2022 through 2027, in any county
13
of more than 3,000,000 residents, and in any other county
14
where the county board has authorized such action by ordinance
15
or resolution, a chief county assessment officer may renew
16
this exemption for any person who applied for the exemption
17
and presented proof of eligibility, as described in subsection
18
(b), without an annual application as required under
19
subsection (d). A chief county assessment officer shall not
20
automatically renew an exemption under this subsection if: the
21
physician, advanced practice registered nurse, optometrist, or
22
physician assistant who examined the claimant determined that
23
the disability is not expected to continue for 12 months or
24
more; the exemption has been deemed erroneous since the last
25
application; or the claimant has reported their ineligibility
26
to receive the exemption. A chief county assessment officer

HB5325
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LRB104 20698 HLH 34198 b
1
who automatically renews an exemption under this subsection
2
shall notify a person of a subsequent determination not to
3
automatically renew that person's exemption and shall provide
4
that person with an application to renew the exemption.
5

(e) A taxpayer who claims an exemption under Section
6
15-165 or 15-169 may not claim an exemption under this
7
Section.
8
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22;
9
103-154, eff. 6-30-23.)

10

Section 99.
Effective date.
This Act takes effect upon
11
becoming law.

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