Title
Ordinance extending the filing deadline for the 2020 Senior Citizen Assessment Freeze Homestead Exemption.
Staff Summary
* Illinois Property Tax Code provides that "[a] county may, by ordinance, establish a date for submission of applications that is different than July 1" (35 ILCS 200/15-172(c)).
* Provides for the 2020 date to be moved from July 1, 2020 deadline to October 1, 2020 in order to reduce the number of persons at "higher risk" from traveling to the County Assessment Office during the next three months.
Resolution
RESOLUTION
EXTEND DEADLINE FOR FILING APPLICATIONS FOR SENIOR CITIZEN ASSESSMENT FREEZE HOMESTEAD EXEMPTION
WHEREAS, the deadline for filing applications for the Senior Citizen Assessment Freeze Homestead Exemption is set by statute as July 1 of each taxable year (35 ILCS 200/15-172); and
WHEREAS, many senior citizen taxpayers prefer to file the applications for the Senior Citizen Assessment Freeze Homestead Exemption in person at the County Assessment Office or Township Assessor's Office; and
WHEREAS, the Centers for Disease Control and Prevention has identified older adults as being at "higher risk" from COVID-19 and recommends that persons at higher risk avoid crowds as much as possible stay to further reduce the risk of being exposed; and
WHEREAS, Illinois Property Tax Code provides that "[a] county may, by ordinance, establish a date for submission of applications that is different than July 1" (35 ILCS 200/15-172(c)); and
WHEREAS, the Lake County Board finds that extending the July 1 deadline would reduce the number of persons at "higher risk" from traveling to the County Assessment Office during the next three months.
NOW, THEREFORE, BE IT RESOLVED by this County Board of Lake County, Illinois, that pursuant to the authority granted to the County Board by the Property Tax Code in 35 ILCS 200/15-172(c), the filing deadline for the Senior Citizen Assessment Freeze Homestead Exemption for the 2020 (payable 2021) tax...
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