Source: http://www.readbag.com/co-st-clair-il-us-nr-rdonlyres-8e1a7e2f-44fe-4ab7-83ad-6742a6774d28-0-ptax340
Timestamp: 2020-03-28 12:26:53
Document Index: 553993140

Matched Legal Cases: ['art1', 'art2', 'art3', 'art4', 'art 2', 'art 2', 'art 2', 'art 2', 'art 2', 'art 4', 'art 2', 'art 3', 'art 2', 'art 3', 'art 3', 'art 3', 'art1', 'art2']

Read ptax340.pdf
Read ptax340.pdf text version
PTAX-340 2012SeniorCitizensAssessmentFreeze
07/01/2012 Lastdatetoapply:______________________________________ Part1:Applicantinformation(Please type or print.)
HomesteadExemptionApplicationandAffidavit
NOT REQUIRED 3 ____________________________________________
4 ____ ____ /____ ____ /____ ____ ____ ____
) -- 5 (____________________________________________
Part2: ropertyinformation P
Street address of property for which this exemption application is filed City ZIP Township County
__________________________________________IL______________________________________________________________
Property (parcel) index number (PIN)
Note: PINyou your parcel # which attachbecopy of the legal description. top right corner. (CCAO). If is cannot obtain the PIN, can a found on your tax bill ­
3 Have you or your spouse received this exemption for this property previously?
Ifyouanswered &quot;Yes&quot;, write the base year, if known.  4 If your spouse maintains a separate residence, has he or she applied for this exemption?
Note: The PIN is shown on your property tax bill. You also may obtain it from your chief county assessment officer
____ Yes ____ No ____ ____ ____ ____ ____ Yes ____ No
Part3:Householdincomefor2011
You must include the income of you, your spouse, and allother individuals who live in your household. 1 Social Security and SSI benefits. Include Medicare deductions in this total. 2 Railroad Retirement benefits. Include Medicare deductions in this total. 3 Civil Service benefits         4 Annuities, federally taxable pensions and retirement plan distributions.  5 Human Services and other governmental cash public assistance benefits 6 Wages, salaries, and tips from work 7 Interest and dividends received 9 Net capital gain or (loss). (SeeinstructionsforLine9.) 8 Net rental, farm, and business income or (loss). (SeeinstructionsforLine8.)
10 Other income or (loss).(SeeinstructionsforLine10.)   1  1 Add Lines 1 through 10.   12 Certain subtractions. You may subtract only the reported adjustments to income from
U.S. 1040, Line 36, or U.S. 1040A, Line 20.
Subtractionitem      Amount
1 __________________|______ 2 __________________|______ 3 __________________|______ 4 __________________|______ 5 __________________|______ 6 __________________|______ 7 __________________|______ 8 __________________|______ 9 __________________|______ 1  0 __________________|______ 11 __________________|______
12a_______________________________________________ __________________|______   12b ______________________________________________ __________________|______ _   Add the amounts on Lines 12a and 12b, and write the result.
2 __________________|______ 1
1  3 Subtract Line 12 from Line 11, and write the result. This is your total household income
Donotwriteinthisspace.
for 2011. If the amount is greater than $55,000,STOP. You do not qualify for this exemption. 3 _________________|______ 1 _
Date received Application number Base year Revised base year Approved
PTAX-340 (R-12/11)
___________________ ___________________ ___ ___ ___ ___ ___ ___ ___ ___ ___ Yes ___ No
Income verified Base year EAV Revised base year EAV EAV of added improvements Base amount
___ Yes ___ No $__________________ $__________________ $__________________ $__________________
Part4:Affidavit
Sworn under oath, I state the following: 1 (Markthestatementthatapplies.) On January 1, 2012, the property identified in Part 2, Line 1, was improved with a permanent structure a ____ that I used as my principal residence. b ____ for which I received this exemption previously and is either unoccupied or used as my spouse's principal residence. I am now a resident of a facility licensed under the Assisted Living and Shared Housing Act, Nursing Home Care Act, ID/DD (intellectually disabled/developmentally disabled) Community Care Act, or Specialized Mental Health Rehabilitation Act.   _______________________________________ _________________________________________________
2 (Markthestatementthatapplies.)
On January 1, 2012, I a ____ was the owner of record of the property identified in Part 2, Line 1. b ____ had a legal or equitable interest by a written instrument in the property listed in Part 2, Line 1. c ____ had a leasehold interest in the property identified in Part 2, Line 1, that was used as a single-family residence.
3 I am liable for paying real property taxes on the property identified in Part 2, Line 1.
Note: If I have not received this exemption for this property previously, I also met the eligibility requirements listed in Part 4, Lines 1, 2, and 3 for this property on January 1, 2011.
4 (Markthestatementthatapplies.) a ____ In 2012, I am, or will be, 65 years of age or older. b ____ In 2012, my spouse, who died in 2012, would have been 65 years of age or older. (Completethefollowinginformation.)
NOT REQUIRED __________________________________________________
____ ____ /____ ____ /____ ____ ____ ____
5 The property identified in Part 2, Line 1, is the only property for which I am applying for a senior citizens assessment freeze
homestead exemption for 2012.
6 The amount reported in Part 3, Line 13, of this form includes the income of my spouse and all persons living in my household
and the total household income for 2011 is $55,000 or less.
7 On January 1, 2012, the following individuals also used the property identified in Part 2, Line 1, for their principal residence.
My spouse is included if he or she used the property as his or her principal dwelling place on January 1, 2012. The total income of all individuals and my spouse (regardless of his or her principal residence) are included in Part 3. (Attachanadditionalsheetifnecessary.)
Firstandlastname     TaxIDnumber NOT REQUIRED  a __________________________________________________ __________________________________________________ NOT REQUIRED  b __________________________________________________ __________________________________________________
8 (Markthestatementthatapplies.)
On January 1, 2012, I was a ____ single, widow(er), or divorced.
b ____ married and living together.
c____ married, but not living together.
My spouse's name and address is _____________________________________________________________________________
Under penalties of perjury, I state that, to the best of my knowledge, the information contained in this affidavit is true, correct, and complete.
_______________________________________ ____ ____/____ ____/____ ____ ____ ____
Subscribed and sworn to before me this _______ day of ________________________________, 20_____.
Note: The CCAO may conduct an audit to verify that the taxpayer is eligible to receive this exemption.
MailyourcompletedFormPTAX-340to:
Jennifer Gomric Minton, St. Clair Assessment Officer _________________Co. Chief County County Assessor
Ifyouhaveanyquestions,pleasecall:
825 618 (_________)__________________________________________ -- 2704
Senior Freeze Department, 10 Public Square _______________________________________________________
07/01/2012 Last date to apply ___ ___/___ ___/___ ___ ___ ___
Belleville, 62220 ____________________________________IL _________________
2 of 4 PTAX-340 (R-12/11)
FormPTAX-340GeneralInformation
WhatistheSeniorCitizensAssessmentFreeze HomesteadExemption(SCAFHE)?
The Senior Citizens Assessment Freeze Homestead Exemption (35 ILCS 200/15-172) allows you, as a qualified senior citizen, to have your home's equalized assessed value (EAV) &quot;frozen&quot; at a base year value and prevent or limit any increase due to inflation. The base year generally is the year before the year you first qualify and apply for the exemption. For example, if you first qualify and apply in 2012, your property's EAV will be &quot;frozen&quot; at the 2011 EAV. Freezing your property's EAV does not mean that your property taxes will not increase, however. Other factors also affect your tax bill. For example, your tax bill could increase if the tax rate, which is based on the amount of revenues taxing districts request, increases. Your EAV and tax bill may also increase if you add improvements to your home. However, if your home's EAV decreases in the future, you will benefit from any reduction. The senior citizens assessment freeze homestead exemption qualifications for the 2012 tax year (for the property taxes you will pay in 2013), are listed below. · You will be 65 or older during 2012. · Your total household income in 2011 was $55,000 or less. · On January 1, 2011, andJanuary 1, 2012, you -- used the property as your principal place of residence, -- owned the property, or had a legal or equitable interest in the property as evidenced by a written instrument, or had a leasehold interest in the property used as a single-family residence, and -- were liable for the payment of property taxes. You do notqualify for this exemption if your property is assessed under the mobile home privilege tax. Survivingspouse-- Even if you are not 65 or older during 2012, you are eligible for this exemption for 2012 (and possibly 2011) if your spouse died in 2012 and would have met all of the qualifications. Residentsinahealthfacility -- Even if you did not use the property as your principal place of residence on January 1, 2012, you qualify for this exemption if you are a resident of a facility licensed under the Assisted Living and Shared Housing Act, Nursing Home Care Act, ID/DD (intellectually disabled/developmentally disabled) Community Care Act, or Specialized Mental Health Rehabilitation Act and you meet all other requirements, have received this exemption previously, andyour property is either unoccupied or is occupied by your spouse. Residentsofcooperatives --If you are a resident of a cooperative apartment building or cooperative life-care facility, you qualify for this exemption if you are liable for the payment of the property taxes on your residence and meet the other eligibility requirements. · Civil Service benefits · damages awarded in a lawsuit for nonphysical injury or sickness (for example, age discrimination or injury to reputation) · dividends · farm income · Illinois Income Tax refund (only if you received Form 1099-G) · interest · interest received on life insurance policies · long term care insurance (federally taxable portion only) · lump sum Social Security payments · miscellaneous income, such as from rummage sales, recycling aluminum, or baby sitting · military retirement pay based on age or length of service · monthly insurance benefits · pension and IRA benefits (federally taxable portion only) · Railroad Retirement benefits (including Medicare deductions) · rental income · Ilinois Cares Rx rebate (only if you took an itemized deduction for health insurance in the prior year on your federal income tax return) · Social Security income (including Medicare deductions) · Supplemental Security Income (SSI) benefits · all unemployment compensation · wages, salaries, and tips from work · Workers' Compensation Act income · Workers' Occupational Diseases Act income
Whoiseligible?
Whatisnotincludedinhouseholdincome?
Some examples of income that are not included in household income are listed below. (For specific income questions, see Part 3 on Page 4.) · cash gifts · child support payments · Circuit Breaker grants · COBRA subsidy payments · damages awarded in a lawsuit for a physical personal injury or sickness · Energy Assistance payments · federal income tax refunds · IRA's &quot;rolled over&quot; into other retirement accounts, unless &quot;rolled over&quot; into a Roth IRA · lump sums from inheritances · lump sums from insurance policies · money borrowed against a life insurance policy or from any financial institution · reverse mortgage payments · spousal impoverishment payments · stipends from Foster Parent and Foster Grandparent programs · Veterans' benefits
WhatifIhaveanetoperatinglossorcapital losscarryoverfromapreviousyear?
You cannot include any carryover of net operating loss or capital loss from a previous year. You can include only a net operating loss or capital loss that occurred in 2011.
Whatisahousehold?
Willmyinformationremainconfidential? WhenmustIfile?
A household includes you, your spouse, and all other persons who used your residence as a principal dwelling place on January 1, 2012.
All information received from your application is confidential and may be used only for official purposes. File Form PTAX-340 with the CCAO by the due date printed on the bottom of Page 2. You must file Form PTAX-340 everyyear and meet the qualifications for that year to continue to receive the exemption. Note: The CCAO may require additional documentation (i.e., birth certificates, tax returns) to verify the information in this application.
Whatisincludedinhouseholdincome?
Household income includes your income, your spouse's income, and the income of all individuals living in the household. Examples of income that must be included in your household income are listed below. (For specific questions, see Part 3 on Page 4.) · alimony or maintenance received · annuities and other pensions · Black Lung benefits · business income · capital gains · cash assistance from the Illinois Department of Human Services and other governmental cash public assistance · cash winnings from such sources as raffles and lotteries
WhatifIneedadditionalassistance?
If you have questions about this form, please contact your CCAO, also known as the supervisor of assessments, or county assessor, at the address and phone number printed at the bottom of Page 2.
FormPTAX-340Step-by-StepInstructions
Part1:Applicantinformation
Lines1through5--Type or print the requested information.
Part2:Propertyinformation
tion is filed.
Lines1and2--Identify the property for which this applica-
Lines3and4--Answer the questions by marking an &quot;X&quot; next to your statement. If you answered &quot;Yes&quot; to the question on Line 3 and you know the base year, write it in the space provided.
To determine the total amount of the household benefits, multiply the monthly amount each person received by 12. You must adjust your figures accordingly if anyone in the household did not receive 12 equal checks during this period. Food stamps, medical assistance, and Circuit Breaker benefits anyone in the household may have received are not considered income and should not be added to your total income.
L  ine6--Wages,salaries,andtipsfromwork
Write the total amount of wages, salaries, and tips from work for every household member (shown in box 1 of Form W-2).
Line7--Interestanddividendsreceived
Write the total amount of interest and dividends the entire household received from all sources, including any government sources (shown on Forms 1099-INT, 1099-OID, and 1099-DIV). You must include both taxable and nontaxable amounts.
&quot;Income&quot; for this exemption means 2011 federal adjusted gross income, pluscertain items subtracted from or not included in your federal adjusted gross income (320 ILCS 25/3.07). These include tax-exempt interest, dividends, annuities, net operating loss carryovers, capital loss carryovers, and Social Security benefits. Income also includes public assistance payments from a governmental agency, SSI, and certain taxes paid. These Step-by-Step Instructions provide federal return line references and reporting statement references, whenever possible. The amounts written on each line must include the 2011 income for you, your spouse, andallthe other individuals living in the household.
Line8--Netrental,farm,andbusinessincomeor(loss)
Write the total amount of net income or loss from rental, farm, business sources, etc., the entire household received, as allowed on U.S. 1040, Lines 12, 17, and 18. You cannot use any net operating loss (NOL) carryover in figuring income.
Line9--Netcapitalgainor(loss)
Write the total amount of taxable capital gain or loss the entire household received in 2011, as allowed on U.S. 1040, Lines 13 and 14, or U.S. 1040A, Line 10. You cannot use a net capital loss carryover in figuring income.
Line1--SocialSecurityandSupplementalSecurity Income(SSI)benefits
Write the total amount of retirement, disability, or survivor's benefits (including Medicare deductions) the entire household received from the Social Security Administration (shown on Form SSA-1099, box 3 or use box 5 only if there is a reduction of benefits). You also must include any Supplemental Security Income (SSI) the entire household received and any benefits to dependent children in the household. Do not include reimbursements under Medicare/Medicaid for medical expenses. Note:The amount deducted for Medicare ($1,384.80 yearly or $115.40 per month, per person) is already included in the amount in box 3 of Form SSA-1099.
Line10--Otherincomeor(loss)
Write the total amount of other income or loss not included in Lines 1 through 9, that is included in federal adjusted gross income, such as alimony received, unemployment compensation, taxes withheld from oil or gas well royalties.You cannot use any net operating loss (NOL) carryover in figuring income.
Line11-- Add Lines 1 through 10. Line12--Subtractions
You may subtract only the reported adjustments to income totaled on U.S. 1040, Line 36 or U.S. 1040A, Line 20. For example · IRA deduction · Educator expenses · Archer MSA deduction · Tuition and fees · moving expenses · Domestic production · alimony or maintenance paid activities deduction · health savings account deduction · student loan interest deduction · jury duty pay you gave to your employer · one-half of self-employment tax · self-employed health insurance deduction · self-employed SEP, SIMPLE, and qualified plans · penalty on early withdrawal of savings
L  ine2--RailroadRetirementbenefits
Write the total amount of retirement, disability, or survivor's benefits (including Medicare deductions) the entire household received under the Railroad Retirement Act (shown on Forms SSA-1099 and RRB-1099).
Line3--CivilServicebenefits
Write the total amount of retirement, disability, or survivor's benefits the entire household received under any Civil Service retirement plan (shown on Form 1099-R).
Line4--Annuitiesandotherretirementincome
Write the total amount of income the entire household received as an annuity from any annuity, endowment, life insurance contract, or similar contract or agreement (shown on Form 1099-R). Include only the federally taxable portion of pensions, IRAs, and IRAs converted to Roth IRAs (shown on U.S. 1040, Line 15b and 16b, or U.S. 1040A, Line 11b and 12b). IRA's are not taxable when &quot;rolled over,&quot; unless &quot;rolled over&quot; into a Roth IRA.
Line13--Totalhouseholdincome
Subtract Line 12 from Line 11. If this amount is greater than $55,000, youdonotqualifyforthisexemption.See Page 3.
Lines1through4-- Mark the item that applies. Read the affidavit carefully. The statements mustapply.
L  ine5--HumanServicesandothergovernmental cashpublicassistancebenefits
Write the total amount of Human Services and other governmental cash public assistance benefits the entire household received. If the first two digits of any member's Human Services case number are the same as any of those in the following list, you must include the total amount of any of these benefits on Line 5. 01 aged 04and06 temporary assistance to 02 blind needy families (TANF) 03 disabled 07 general assistance
Line7-- Write the names and tax identification numbers of the
individuals, other than yourself, who used the property for their principal residence on January 1, 2012. Attach an additional sheet if necessary. Line8-- Follow the instructions on the form. If your spouse does not reside at this property, be sure to write his or her name and address. Note:You must sign your Form PTAX-340 and have it notarized before you file it with your CCAO. Return your completed Form PTAX-340 to your CCAO's office or mail it to the address printed on the bottom of Page 2.