IL HB3652

Amends the Property Tax Code to eliminate the requirement that county boards in counties with less than 3,000,000 inhabitants may allow senior citizens homestead exemptions; instead mandates that persons granted the exemption need not reapply for it.

Removes discretionary language allowing county boards to decide on reapplication requirements and makes automatic continuation of the exemption mandatory for qualifying seniors in smaller counties.

Maintains existing requirement that taxpayers in counties with 3,000,000 or more inhabitants must reapply annually for the senior citizens homestead exemption.

Takes effect immediately upon becoming law.