65 ILCS 75/ - Senior Citizen Property Tax Refund Act.

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(65 ILCS 75/0.01) (from Ch. 24, par. 1500) Sec. 0.01. Short title. This Act may be cited as the Senior Citizen Property Tax Refund Act. (Source: P.A. 86-1324.)

(65 ILCS 75/1) (from Ch. 24, par. 1501) Sec. 1. Any city, village or incorporated town may by resolution or ordinance refund any portion of real property taxes levied by and collected for such city, village or incorporated town on a parcel or tract of real property that is residential property occupied by the owner or owners thereof as their principal dwelling place, the owner of which meets the following qualifications in the year for which the taxes are levied and collected and the refund is claimed: (a) is 65 years of age or older; (b) paid the real property taxes on such property; (c) occupied the dwelling on such property for more than 6 months; and (d) did not rent or lease any portions of the dwelling or real property to another person or persons. If such real property is owned by more than one person, at least one of such owners shall be 65 years of age or older and no other co-owner shall be less than 60 years of age. Any city, village or incorporated town adopting a resolution or ordinance pursuant to this Act shall specify in such resolution or ordinance the amount, manner, date and eligibility requirements of such refund. (Source: P.A. 82-644.)