35 ILCS 200/15-168
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 4 - Exemptions

Sec. 15-168. Homestead exemption for persons with disabilities.(a) Beginning with taxable year 2007, an  annual homestead exemption is granted to persons with disabilities in  the amount of $2,000, except as provided in subsection (c), to  be deducted from the property's value as equalized or assessed  by the Department of Revenue. The person with a disability shall receive  the homestead exemption upon meeting the following  requirements:(1) The property must be occupied as the primary     residence by the person with a disability.(2) The person with a disability must be liable for     paying the real estate taxes on the property.(3) The person with a disability must be an owner of     record of the property or have a legal or equitable interest in the property as evidenced by a written instrument. In the case of a leasehold interest in property, the lease must be for a single family residence.A person who has a disability during the taxable year  is eligible to apply for this homestead exemption during that  taxable year. Application must be made during the  application period in effect for the county of residence. If a  homestead exemption has been granted under this Section and the  person awarded the exemption subsequently becomes a resident of  a facility licensed under the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, then the  exemption shall continue (i) so long as the residence continues  to be occupied by the qualifying person's spouse or (ii) if the  residence remains unoccupied but is still owned by the person  qualified for the homestead exemption.(b) For the purposes of this Section, "person with a disability"  means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months. Persons with disabilities filing claims under this Act shall submit proof of disability in such form and manner as the Department shall by rule and regulation prescribe. Proof that a claimant is eligible to receive disability benefits under the Federal Social Security Act shall constitute proof of disability for purposes of this Act. Issuance of an Illinois Person with a Disability Identification Card stating that the claimant is under a Class 2 disability, as defined in Section 4A of the Illinois Identification Card Act, shall constitute proof that the person named thereon is a person with a disability for purposes of this Act. A person with a disability not covered under the Federal Social Security Act and not presenting an Illinois Person with a Disability Identification Card stating that the claimant is under a Class 2 disability shall be examined by a physician, advanced practice registered nurse, or physician assistant designated by the Department, and his status as a person with a disability determined using the same standards as used by the Social Security Administration. The costs of any required examination shall be borne by the claimant.(c) For land improved with (i) an apartment building owned  and operated as a cooperative or (ii) a life care facility as  defined under Section 2 of the Life Care Facilities Act that is  considered to be a cooperative, the maximum reduction from the  value of the property, as equalized or assessed by the  Department, shall be multiplied by the number of apartments or  units occupied by a person with a disability. The person with a disability shall  receive the homestead exemption upon meeting the following  requirements:(1) The property must be occupied as the primary     residence by the person with a disability.(2) The person with a disability must be liable by     contract with the owner or owners of record for paying the apportioned property taxes on the property of the cooperative or life care facility. In the case of a life care facility, the person with a disability must be liable for paying the apportioned property taxes under a life care contract as defined in Section 2 of the Life Care Facilities Act.(3) The person with a disability must be an owner of     record of a legal or equitable interest in the cooperative apartment building. A leasehold interest does not meet this requirement. If a homestead exemption is granted under this subsection, the  cooperative association or management firm shall credit the  savings resulting from the exemption to the apportioned tax  liability of the qualifying person with a disability. The chief county  assessment officer may request reasonable proof that the  association or firm has properly credited the exemption. A  person who willfully refuses to credit an exemption to the  qualified person with a disability is guilty of a Class B misdemeanor.(d) The chief county assessment officer shall determine the  eligibility of property to receive the homestead exemption  according to guidelines established by the Department. After a  person has received an exemption under this Section, an annual  verification of eligibility for the exemption shall be mailed  to the taxpayer.In counties with fewer than 3,000,000 inhabitants, the chief county assessment officer shall provide to each  person granted a homestead exemption under this Section a form  to designate any other person to receive a duplicate of any  notice of delinquency in the payment of taxes assessed and  levied under this Code on the person's qualifying property. The  duplicate notice shall be in addition to the notice required to  be provided to the person receiving the exemption and shall be given in the manner required by this Code. The person filing  the request for the duplicate notice shall pay an  administrative fee of $5 to the chief county assessment  officer. The assessment officer shall then file the executed  designation with the county collector, who shall issue the  duplicate notices as indicated by the designation. A  designation may be rescinded by the person with a disability in the  manner required by the chief county assessment officer.(d-5) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2020 taxable year, without application, for any property that was approved for this exemption for the 2019 taxable year, provided that:(1) the county board has declared a local disaster as     provided in the Illinois Emergency Management Agency Act related to the COVID-19 public health emergency;(2) the owner of record of the property as of January     1, 2020 is the same as the owner of record of the property as of January 1, 2019;(3) the exemption for the 2019 taxable year has not     been determined to be an erroneous exemption as defined by this Code; and(4) the applicant for the 2019 taxable year has not     asked for the exemption to be removed for the 2019 or 2020 taxable years.(d-10) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2021 taxable year, without application, for any property that was approved for this exemption for the 2020 taxable year, if:(1) the county board has declared a local disaster as     provided in the Illinois Emergency Management Agency Act related to the COVID-19 public health emergency;(2) the owner of record of the property as of January     1, 2021 is the same as the owner of record of the property as of January 1, 2020;(3) the exemption for the 2020 taxable year has not     been determined to be an erroneous exemption as defined by this Code; and(4) the taxpayer for the 2020 taxable year has not     asked for the exemption to be removed for the 2020 or 2021 taxable years.(e) A taxpayer who claims an exemption under Section 15-165 or 15-169 may not claim an exemption under this Section.    (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)