Illinois Compiled Statutes 320 ILCS 25 Senior Citizens and Disabled Persons Property Tax Relief Act. Section 3.12

    (320 ILCS 25/3.12) (from Ch. 67 1/2, par. 403.12)

    Sec. 3.12. Residence. "Residence" means the principal dwelling place occupied in this State by a household and so much of the surrounding land as is reasonably necessary for use of the dwelling as a home, and includes rental property, mobile homes, single family dwellings, and units in multifamily, multidwelling or multipurpose buildings. If the assessor has established a specific legal description for a portion of property constituting the residence, then that portion of property shall be deemed "residence" for the purposes of this Act. "Residence" also includes that portion of a nursing or sheltered care home occupied as a dwelling by a claimant, determined as prescribed in regulations of the Department on Aging.

(Source: P.A. 96-804, eff. 1-1-10.)

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Last modified: February 18, 2015