Illinois Administrative Code › Title 86 - REVENUE › Part 530 - SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT › Subpart B - PROPERTY TAX RELIEF PROGRAM ("CIRCUIT BREAKER") › Section 530.205 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
The following definitions apply to the terms used in this
				  Subpart B:
"Act" means the Senior Citizens and Disabled Persons Property
				  Tax Relief and Pharmaceutical Assistance Act [320 ILCS 25 ].
"Additional resident" means any person who is not filing a
				  separate claim for the same claim year under the Act and who is living in the
				  same residence with a claimant and for whom the household has provided more
				  than half of that person's total financial support for a claim year.
"Beneficiary" means a person whose claim for a property tax
				  grant under the Act has been approved by the Department.
"Claim" means an original paper application (IDOR Form No.
				  IL-1363, possibly using Schedule A, Schedule B, and/or Schedule P), an amended
				  paper application (IDOR Form No. IL-1363-X), or an electronic application filed
				  by a verified Internet Filer for a property tax grant, pharmaceutical
				  assistance, and/or a vehicle registration discount under the Act.
"Claimant" means a person who has filed a claim for a
				  property tax grant under the Act. [320 ILCS
				  25/3.01 ]
"Claim year" means the calendar year prior to the year in
				  which a claimant files a claim for a property tax grant.
"Department" means the Illinois Department of Revenue.
				  [320 ILCS 25/3.02
				  ]
"Director" means the Director of the Illinois Department of
				  Revenue. [320 ILCS 25/3.03
				  ]
"Disabled person" means a person who is unable to engage in
				  any substantial gainful activity by reason of a medically determinable physical
				  or mental impairment that 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.
				  [320 ILCS 25/3.14
				  ]
"Domiciled" means having a fixed habitation at a permanent
				  residence in Illinois during a claim year.
"Electronic application" means the electronic document set
				  forth in subsection (a) of Section
				  530.305.
"Gross rent" means:
the amount paid for a claim year for only the right to occupy
				  a residence; or
the amount paid for a claim year for only the cost of housing
				  in assisted living, nursing, retirement, or shelter care homes, excluding the
				  cost of meals, care, and personal services for the claimant; or
the fair rental value for the residence for a claim year as
				  determined by the Department under Section
				  530.220(e).
				  [320 ILCS 25/3.04 and 6(b) ]
"Household" means a claimant or a claimant and his or her
				  spouse living together in the same residence. [320 ILCS
				  25/3.05 ]
"Household income" means the combined income of the members
				  of a household for a claim year. [320 ILCS
				  25/3.06 ]
"Income" means adjusted gross income, properly reportable for
				  federal income tax purposes under the provisions of the United States Internal
				  Revenue Code of 1986 or any successor laws, modified by adding thereto the sum
				  of the following amounts to the extent deducted or excluded from gross income
				  in the computation of adjusted gross income:
An amount equal to all amounts paid or accrued as interest or
				  dividends during the claim year;
An amount equal to the amount of tax imposed by the Illinois
				  Income Tax Act paid for the claim year;
An amount equal to all amounts received during the claim year
				  as an annuity under an annuity, endowment or life insurance contract or under
				  any other contract or agreement;
An amount equal to the amount of benefits paid under the
				  federal Social Security Act during the claim year;
An amount equal to the amount of benefits paid under the
				  Railroad Retirement Act during the claim year;
An amount equal to the total amount of cash public assistance
				  payments received from any governmental agency during the claim year other than
				  benefits received pursuant to the Act;
An amount equal to any net operating loss carryover deduction
				  or capital loss carryover deduction during the claim year; and
For the 2001 claim year and later claim years, an amount
				  equal to any benefits received under the Workers' Compensation Act or the
				  Workers' Occupational Diseases Act during the claim year.
"Income" does not include any distributions or items of
				  income described under Section 203(a)(2)(X) of the Illinois Income Tax Act
				  (i.e., distributions made to a claimant or his or her spouse because of status
				  as a victim of persecution for racial or religious reasons by Nazi Germany or
				  any other Axis regime or as an heir of the victim and items attributable to,
				  derived from or in any way related to assets stolen from, hidden from, or
				  otherwise lost to a victim of persecution for racial or religious reasons by
				  Nazi Germany or any other Axis regime). [320
				  ILCS 25/3.07 ]
"Privilege tax" means taxes paid for the claim year pursuant
				  to the Mobile Home Local Services Tax Act [35 ILCS 515 ]. (See
				  320 ILCS
				  25/3.09.)
"Program" means the Property Tax Relief Program ("Circuit
				  Breaker") provided for under the Act.
"Property taxes accrued" means:
the ad valorem property taxes extended against a residence
				  payable or paid by a claimant for the claim year, excluding special
				  assessments, interest, or service charges such as association or maintenance
				  fees; and
the amount of privilege tax paid for the claim year. [320
				  ILCS 25/3.09 ]
"Rent constituting property taxes accrued" means 25% of the
				  amount of gross rent paid by a claimant for a claim year for a residence that
				  was subject to ad valorem property taxes. [320 ILCS
				  25/3.11 ]
"Residence" means the principal dwelling place occupied by a
				  household in Illinois during the claim year and so much of the surrounding land
				  as is reasonably necessary for use of that dwelling as a home,
				  including:
rental property, mobile homes, single-family dwellings, and
				  units in multifamily, multidwelling, or multipurpose buildings; or
a specific legal description for a portion of property
				  established by an assessor as constituting a residence; or
the portion of assisted living, nursing, retirement, or
				  shelter care homes occupied as a dwelling by a claimant. [320 ILCS
				  25/3.12 ]
"Taxable year" means the claim year. [320 ILCS 25/3.13
				  ]
"Verified Internet Filer" means a person who meets the
				  eligibility qualifications under Section
				  530.310(b)
				  and receives a confirmation number from the Department acknowledging
				  transmission of a timely filed electronic application.