Microsoft Word - SCAFHE Application for 2016.docx

COUNTY OF KANE

COUNTY ASSESSMENT OFFICE County Government Center

Mark D. Armstrong, CIAO 719 South Batavia Avenue, Building C

Supervisor of Assessments Geneva, Illinois 60134-3000

Holly A. Winter, CIAO/I (630) 208-3818

Chief Deputy Supervisor of Assessments www.KaneCountyAssessments.org

Our Mission: An equitable assessment for every parcel.

Page 1 (Rev. February 2016)

Dear Senior Taxpayer:

This is your 2016 application for the Senior Citizen Assessment Freeze Homestead Exemption.

Please take this opportunity to file this form immediately for the 2016 (taxes payable 2017)

assessment year. You will not receive another application for this exemption. Please note:

Use this form ONLY to apply for the Senior Freeze.

If you are applying based on a Life Estate in a property, the life estate must be

conveyed in a document that has been recorded with the Kane County Recorder.

If at least one of the owners of your household is 65 or older by December 31, 2016 and you

have household income no greater than $55,000 in 2015, please complete this entire form; it

must be signed and notarized as well.

Please return the completed form to my office at the address above. If you have questions or

need assistance filling out these forms, there are several options:

 The County Assessment Office staff will be available to assist you during our

normal business hours (8:30 a.m. and 4:30 p.m., Monday through Friday). They

are available at (630) 208-3818, as well as in person at the above address. We

have a free notary service if you file in person.

 Senior Services of Aurora (which serves Kane County south of South Elgin) will

be available (by appointment only) from 8:00 AM to 4:00 PM Monday through

Friday. Their telephone number is (630) 897-4035.

 Senior Services of Elgin (which serves the northern half of Kane County and

South Elgin) will be available (by appointment only) from 9:00 AM to 3:00 PM

on Mondays. Their telephone number is (847) 741-0404.

 If you are homebound, call Senior Services and someone will make an

appointment to come to your home.

If you are eligible for the Senior Freeze, you should file this form by July 1, 2016. Remember,

you do not need to renew your Senior Exemption, just the Senior Freeze. Finally, please know

that the benefits of all homestead exemptions are yours to keep; no tax dollars saved by

homestead exemptions will ever need to be repaid!

Very truly yours,

Mark D. Armstrong, CIAO

Senior Citizen Assessment Freeze Homestead Exemption Frequently Asked Questions

Page 2 (Rev. February 2016)

What is the “Senior Freeze” Exemption?

The Senior Citizens Assessment Freeze Homestead Exemption

reduces the EAV of a home by the difference between the 2016

EAV and the EAV of the “Base Year”. The base year generally is

the year prior to the year the taxpayer first receives the exemption.

This exemption does not freeze the amount of a property tax

bill, which could change if the tax rate changes. The

assessment and tax bill may increase if improvements are added to

the home. However, if the EAV of the home decreases in the future,

the taxpayer will benefit from any reduction.

Who is eligible?

To qualify to renew the Senior Citizen Assessment Freeze

Homestead Exemption, one of the owners of the property must:

 Be 65 years old no later than December 31, 2016; and

 Own the property or have an equitable interest in it by written

instrument, or had a leasehold interest in the single family

home (if the ownership is via a life estate, the instrument that

grants the life estate must be recorded with the Kane County

Recorder); and

 Use the property as your principal residence on both January

1, 2015 and January 1, 2016; and

 Have a total household income $55,000 or less in 2015.

SPECIAL SITUATIONS:

 If your property is assessed under the mobile home privilege

tax, you do not qualify for this exemption.

 If your spouse died in 2016 and would have qualified for the

exemption in 2016, and you meet all requirements except the

age requirement, you are eligible for this exemption in 2016.

 If the qualifying taxpayer received the Senior Freeze in the

past, but is now a resident of a facility that is a facility

licensed under the Assisted Living and Shared Housing

Act, the Nursing Home Care Act, the Specialized Mental

Health Rehabilitation Act of 2013, or the ID/DD Community

Care Act, and your property is unoccupied or is occupied

by the spouse of the qualifying taxpayer, the property may

be eligible if the other requirements are met.

 If you are a resident of a cooperative apartment building or

cooperative life-care facility, you may qualify for this exemption

if you are liable for the payment of property taxes on your

residence and meet the other eligibility requirements.

What is a household?

A household means the applicant, the applicant’s spouse, and all

persons who use the residence of the applicant as their principal

dwelling place on January 1, 2016, whether they pay rent or not.

What is included in household income?

Household income includes your income, your spouse’s income,

and the income of all persons living in the household. Examples of

income are listed below. (For specific questions, see P. 3, Part 2)

 Alimony or maintenance received

 Annuity benefits

 Black Lung benefits

 Business income, including capital gains (See the specific

instructions on page 3 for lines 8, 9 and 10)

 Cash assistance from the Illinois Department of Human Serv-

ices and/or any other governmental cash assistance

 Cash winnings from such sources as raffles, lotteries, and

gambling

 Civil Service benefits

 Damages awarded in a lawsuit for nonphysical injury or

sickness (for example, age discrimination or injury to

reputation)

 Dividends

 Farm income

 Illinois Income Tax Refund (only if you received Form 1099-G)

 Interest, including interest received on life insurance policies

 Long term care insurance (federally taxable portion only)

 Lump sum Social Security payments

 Miscellaneous income from rummage sales, recycling

aluminum, baby sitting, etc.

 Military retirement pay based on age or length of service

 Monthly insurance benefits

 Pension and IRA benefits (federally taxable portion only)

 Railroad Retirement benefits (Including Medicare deductions)

 Rental income

 Social Security income (including Medicare deductions)

 Supplemental Security Income (SSI) benefits

 Unemployment compensation (all)

 Wages, salaries, and tips

 Workers’ Compensation Act Income

 Workers’ Occupational Diseases Act income

What is not included in household income?

Examples of income that are not included in household income are

listed below (For specific income questions, see P. 3, Part 2)

 Cash gifts and loans

 Child support payments

 Circuit Breaker grants

 COBRA Subsidy Payments

 Damages paid from a lawsuit for a physical injury or sickness

 Energy Assistance payments

 Federal income tax refunds

 IRAs “rolled over” into other retirement accounts, unless “rolled

over” into a Roth IRA

 Lump sums from inheritances or insurance policies

 Money borrowed against a life insurance policy or from any

financial institution

 Reverse mortgage payments

 Spousal impoverishment payments

 Stipends from Foster Parent and Foster Grandparent programs

 Veterans’ benefits

What if I have a net operating loss or capital

loss carryover from a previous year?

You cannot include any carryover of net operating loss or capital

loss from a previous year. You can include only a net operating loss

or capital loss that occurred in 2015 up to the maximum allowed by

the government for federal tax returns.

Will my information remain confidential?

All information received from your application is confidential and

may be used only for official purposes.

When must I file?

If you are eligible for the Senior Citizen Assessment Freeze

Homestead Exemption, you should file this form with the County

Assessment Office by July 1, 2016. You must file an application

every year to continue to receive this exemption. The eligibility

requirements listed under “Who is eligible?” must be met each year.

Additional documentation (i.e., birth certificates, tax returns, etc.)

may be required by the County Assessment Office to verify the

information in this application.

What if I need additional assistance?

If you have questions about this form, please contact the Kane

County Assessment Office at (630) 208-3818.

Step-by-Step Instructions for Filing this Form

Page 3 (Rev. February 2016)

Part 1: Complete the following information

Application Data

─Type or print your name, address, and Driver’s

License or State ID number, date of birth, and phone number.

Lines 1 through 3

─Follow the instructions on the form.

Line 4

─Write the names, relationship to the applicant and date of

birth for all other individuals, including your spouse, who used

the property for their principal residence on January 1, 2016. Attach

an additional sheet if necessary.

Part 2: Complete the 2015 income information

for the entire household

“Income” for this exemption means 2015 federal adjusted gross

income, plus certain items subtracted from or not included in your

federal adjusted gross income. These include tax-exempt interest,

dividends, pensions, annuities, net operating loss carryovers,

capital loss carryovers, and Social Security benefits. Income also

includes public assistance payments from governmental agency,

Supplemental Security Income, and certain taxes paid. These step-

by-step instructions provide federal return line references and

reporting statement references, whenever possible. The amounts

written on each line must include your 2015 income and the income

of all the individuals living in the household.

Line 1─Social Security and Supplemental Security Income

(SSI) Benefits Write the total amount of any retirement, disability,

or survivor’s benefits (including Medicare deductions) the entire

household received from the Social Security Administration.

(Shown in box 5 of Form SSA-1099.) You must also include any

Supplemental Security Income (SSI) the entire household

received and any benefits to dependent children in the

household. Do not include reimbursements under

Medicare/Medicaid for medical expenses. Note: The amount

deducted for Medicare ($1,461.60 yearly or $121.80 per month,

per person) is already included in the amount in box 5 of Form

SSA-1099 (also shown on line 20a on the Federal 1040 or line

14a on the Federal 1040A).

Line 2─Railroad Retirement benefits Write the total amount of

any retirement, disability, or survivor’s benefits (including

Medicare deductions) the entire household received under the

Railroad Retirement Act (shown on Forms SSA-1099 and RRB-

1099).

Line 3─Civil Service benefits Write the total amount of any retire-

ment, disability, or survivor’s benefits the entire household

received under any Civil Service retirement plan (shown on Form

1099-R).

Line 4─Other pensions and annuity benefits Write the total

income the entire household received as an annuity, endowment,

life insurance contract or similar contract or agreement (shown on

Form 1099-R). Include only the federally taxable portion of IRAs,

IRAs converted to Roth IRAs, and pensions (shown on Federal

1040, Line 15b and 16b, Federal 1040 A, Line 11b and 12b).

IRAs are not taxable when “rolled over”, unless “rolled over” into

a Roth IRA.

Line 5─Human Services and other governmental cash public

assistance benefits Write the total amount of Human Services

and other governmental cash public assistance benefits the entire

household received. If the first two digits of any member’s

Human Services case number are the same as any of those in

the following list, you must include the total amount of any of

these benefits on Line 5.

01─aged 04 and 06─ temporary assistance to

02─blind needy families (TANF)

03─disabled 07─general assistance

To determine the total amount of the household benefits,

multiply the monthly amount each person received by 12. You

must adjust your figures accordingly if anyone in the household

did not receive 12 equal checks during this period. Food

stamps, medical assistance benefits anyone in the household

may have received are not considered income and should not

be added to your total income.

Line 6─Wages, salaries, and tips from work Write the total

amount of wages, salaries, and tips from work, for every

household member (shown in box 1 of form W-2).

Line 7─Interest and dividends received Write the total of all

interest and dividends the entire household received from all

sources, including any government sources (shown on Forms

1099-INT, 1099-OID, and 1099-DIV). You must include both

taxable and nontaxable amounts.

Line 8

─Net rental, farm, and business income or (loss) Write

the total amount of any net income or loss from rental, farm,

business sources, etc., the entire household received, as

allowed on Federal 1040, Lines 12, 17 and 18. Attach IRS

Schedule C, E and/or F to the application if you are

claiming a loss. You cannot use any net operating loss

(NOL) carryover in figuring income.

Line 9

─Net capital gain or (loss) Write the total amount of any

taxable capital gain or loss the entire household received in

2015, as allowed on Federal 1040, Lines 13 and 14, or Federal

1040A, Line 10. Attach IRS Schedule D to the application if

you are claiming a loss. You cannot use a net capital loss

carryover in figuring income.

Line 10

─Other income or (loss) Write the total amount of any

other income or loss not included in Lines 1 through 9 that is

included in federal adjusted gross income, such as alimony

received, unemployment compensation, taxes withheld from oil or

gas well royalties. You cannot use any net operating loss

(NOL) carryover in figuring income.

Line 11

─Add Lines 1 through 10.

Line 12─Subtractions You may subtract only the reported

adjustments to income totaled on Federal 1040 Line 36 or

Federal 1040A, Line 20:

 Educator expenses

 Health savings account deduction

 IRA deduction

 Student loan interest deduction

 Tuition and fees deduction

 Jury duty pay you gave to your employer

 Archer MSA deduction

 Moving expenses

 Deductible part of self-employment tax

 Self-employed health insurance deduction

 Self-employed SEP, SIMPLE, and qualified plans

 Penalty on early withdrawal of savings

 Alimony or maintenance paid

 Domestic production activities deduction

Line 13

─Total household income Subtract Line 12 from Line 11.

If this amount is greater than $55,000, you do not qualify for this

exemption.

Part 3: Complete this affidavit

Lines 1 through 6

─Read the affidavit carefully. Check any

statements that pertain to you; all statements must be marked.

Note: You must sign your application and this form must also

be notarized. Return your completed form to:

Kane County Assessment Office

Kane County Government Center, Building C

719 South Batavia Avenue

Geneva, Illinois 60134-3000

Application for Senior Citizens Assessment Freeze

Homestead Exemption for 2016

KANE COUNTY ASSESSMENT OFFICE

719 South Batavia Avenue, Building C (630) 208-3818

Geneva, Illinois 60134-3000 www.KaneCountyAssessments.org

Page 4 (Rev. February 2016)

Please detach this page from instructions before mailing.

Part 1: Complete the following information

Please type or print

Driver’s License or

1. ________________________________________________________________ State ID Number_____________________________

Last Name of Applicant First name Initial

Applicant’s

Date of Birth__________/__________/____________

Mailing Address Month Day Year

Applicant’s Telephone (______)_________________

City State ZIP

2. _________________________________________________________ ________________________________________________

Property Address Township

_________________________________________________________ ___ ___ ─ ____ ____ ─ ____ ____ ____ ─ ____ ____ ____

City ZIP Parcel number (located on mailing label of this form, on your

most recent property tax bill or assessment notice, or by

calling the County Assessment Office at (630) 208-3818.)

3. Name of spouse__________________ Address of Spouse________________________________ Spouse date of birth

4. On January 1, 2016, in addition to myself (and spouse, if applicable), the following individuals used the property listed for their principal

residence. The income of all individuals listed below must be included in Part 2. Attach an additional sheet if necessary.

First and last name Relationship to applicant Date of birth

Part 2: Complete the 2015 yearly income information for the entire household

1 Social Security and SSI benefits. Include Medicare deductions in this total (Must match box 5 of Form

SSA-1099 (also shown on line 20a of Federal 1040 or line 14a of Federal 1040A) (household total)

2 Railroad Retirement benefits. Include Medicare deductions in this total (household total)

3 Civil Service benefits (household total)

4 Annuity benefits and federally taxable pensions and IRA benefits. (household total)

5 Human Services and any governmental cash public assistance benefits (household total)

6 Wages, salaries, and tips from work (household total)

7 Taxable dividends and both taxable and non-taxable interest received (household total)

8 Net rental, farm, and business income or (loss). See instructions for Line 8 (household total);

attach entire Schedule C, E and/or F if loss.

9 Net capital gain or (loss). See instructions for Line 9 (household total); attach Schedule D if loss.

10 Other income or (loss). See instructions for Line 10 (household total)

11 Add Lines 1 through 10.

12 Certain subtractions. You may subtract only the reported adjustments to income from Federal 1040,

Line 36 or Federal 1040A, Line 20.

Subtraction item Amount

12a |____

12b |____

Add the amounts on Lines 12a and 12b and write the result.

13 Subtract Line 12 from Line 11, and write the result. This is your total household income for 2015. If

this amount is greater than $55,000, you do not qualify for this exemption.

Continue on Back

Page 5 (Rev. February 2016)

Part 3: Complete the Affidavit (MUST answer all questions and check all that apply).

1 On January 1, 2015 and January 1, 2016 (both must apply), the property listed in Part 1, Line 1, is a permanent structure

that was:

used as my principal residence, or

a residence on which I have previously received this exemption before becoming a resident of a facility

licensed under the Assisted Living and Shared Housing Act, the Nursing Home Care Act, the

Specialized Mental Health Rehabilitation Act of 2013, or the ID/DD Community Care Act and the

residence is unoccupied or is used as the principal residence of my spouse.

Name of Licensed Facility

Address Date entering facility

2 On January 1, 2015 and January 1, 2016 (both must apply), for the property listed in Part 1, Line 1:

I was the owner of record for the property as evidenced by a deed; or

I was the owner of record for the property via a recorded life estate (Doc. No._______________) or

I had legal or equitable interest in the property by a written instrument (attach copy); or

I had a leasehold interest in the property that was used as a single-family residence (attach copy).

3 In 2016, either:

I am or will be 65 years of age or older, or

My spouse, who died in 2016, would have been age 65 or older. If my spouse died in 2016,

3a The name of my deceased spouse was

3b The date of death of my deceased spouse was __________/__________/____________

Month Day Year

4 Do you own any other real estate anywhere in the United States?

Yes; the address of the real estate is____________________________________________________.

No, this is the only property I/we own.

5 By signing this affidavit, I certify that the income shown on Part 2, line 13, includes all income of myself, spouse (whether

residing on this property or not), and all other persons using this property as a residence as of

January 1, 2016.

Under penalties of perjury, I swear (or affirm) that to the best of my knowledge, the information contained in this affidavit is

true, correct, and complete. I understand that the Kane County Supervisor of Assessments may conduct an audit to verify

that I am eligible to receive this exemption.

/ /

signature of applicant is required Date

Notary required

Subscribed and sworn to before me this

day of , 20 .

Notary Public

Do not write in space below

Approved

Denied BASE YEAR

Notes BASE EAV $

EXPIRED HIE $

TOTAL EAV (LESS FARM) $

Edited by Date Entered by Date

Notary Seal

KANE COUNTY ASSESSMENT OFFICE

Kane County Government Center

719 South Batavia Avenue, Building C

Geneva, Illinois 60134-3000

This is your 2016 Senior Citizen Assessment Freeze

Homestead Exemption application.

PRESORT STD

U.S. POSTAGE PAID

ST CHARLES, IL 60174

PERMIT NO. 693