IL HB2869

Establishes a 60-day reapplication period during calendar year 2023 for qualified taxpayers to file an original or amended 2021 tax return to claim the residential real estate tax rebate.

Defines "qualified taxpayer" as a person who was age 65 or older in 2022, would have been eligible for the rebate if they had filed a 2021 return, and did not receive the rebate.

Requires the Department of Revenue to publish notice of the reapplication period in newspapers and on its website, and directs the Department on Aging to distribute notices to senior citizen activity centers.

Extends the repeal date of Section 208.5 (the residential real estate tax rebate provision) from January 1, 2024 to January 1, 2025.

Authorizes the Department of Revenue to adopt emergency rules to implement this Act and deems such rulemaking necessary for public interest, safety, and welfare.