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Merge pull request #7173 from hua7450/il-senior-tax-deferral
Add Illinois Senior Citizens Real Estate Tax Deferral Program
2 parents 0e8a551 + 7261e11 commit b71d5ea

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‎changelog_entry.yaml‎

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- bump: minor
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changes:
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added:
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- Illinois Senior Citizens Real Estate Tax Deferral Program (il_scretd)

‎policyengine_us/parameters/gov/states/il/idor/scretd/age_threshold.yaml‎

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description: Illinois sets the minimum age to this threshold under the Senior Citizens Real Estate Tax Deferral program.
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values:
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1977-01-01: 65
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metadata:
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unit: year
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period: year
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label: Illinois SCRETD primary applicant age threshold
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reference:
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- title: 320 ILCS 30/2 - Senior Citizens Real Estate Tax Deferral Act - Definitions
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href: https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=1454&ChapterID=31

‎policyengine_us/parameters/gov/states/il/idor/scretd/income_limit.yaml‎

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description: Illinois limits household income to this amount under the Senior Citizens Real Estate Tax Deferral program.
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values:
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2006-01-01: 50_000
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2012-01-01: 55_000
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2022-01-01: 65_000
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2025-01-01: 75_000
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2026-01-01: 77_000
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2027-01-01: 79_000
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metadata:
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unit: currency-USD
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period: year
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label: Illinois SCRETD household income limit
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reference:
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- title: 320 ILCS 30/2 - Senior Citizens Real Estate Tax Deferral Act - Definitions
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href: https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=1454&ChapterID=31
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- title: SB1821 - Public Act (Effective 2025)
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href: https://www.ilga.gov/legislation/BillStatus?DocNum=1821&GAID=18&DocTypeID=SB&LegId=160970&SessionID=114

‎policyengine_us/parameters/gov/states/il/idor/scretd/max_annual_deferral.yaml‎

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description: Illinois limits the annual deferral to this amount under the Senior Citizens Real Estate Tax Deferral program.
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values:
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2006-01-01: 7_500
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metadata:
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unit: currency-USD
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period: year
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label: Illinois SCRETD maximum annual deferral
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reference:
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- title: 320 ILCS 30/3 - Senior Citizens Real Estate Tax Deferral Act - Deferral of Taxes
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href: https://www.ilga.gov/legislation/ilcs/documents/032000300K3.htm
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- title: Illinois Department of Revenue PIO-64
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href: https://tax.illinois.gov/research/publications/pio-64.html

‎policyengine_us/tests/policy/baseline/gov/states/il/idor/scretd/il_scretd_age_eligible.yaml‎

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# Tests for il_scretd_age_eligible variable
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# Age requirement: Must be 65 years or older by June 1 of the application year
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# Source: 320 ILCS 30/2
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- name: Case 1, person under 65.
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period: 2024
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input:
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people:
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person1:
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age: 64
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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il_scretd_age_eligible: false
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- name: Case 2, person exactly 65.
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period: 2024
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input:
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people:
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person1:
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age: 65
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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il_scretd_age_eligible: true
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- name: Case 3, person over 65.
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period: 2024
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input:
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people:
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person1:
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age: 70
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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il_scretd_age_eligible: true
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# Edge case: Age just above threshold
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- name: Case 4, person age 66 just above threshold.
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period: 2024
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input:
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people:
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person1:
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age: 66
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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# Age check: 66 >= 65 = true
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il_scretd_age_eligible: true

‎policyengine_us/tests/policy/baseline/gov/states/il/idor/scretd/il_scretd_deferral_amount.yaml‎

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# Tests for il_scretd_deferral_amount variable
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# Deferral = min(real_estate_taxes, $7,500) when eligible, $0 when not
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# Source: 320 ILCS 30/3, PIO-64
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- name: Eligible senior with property taxes above cap.
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period: 2024
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input:
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people:
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person1:
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age: 70
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employment_income: 50_000
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real_estate_taxes: 10_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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# Eligible, property taxes $10,000 > $7,500 cap
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# Deferral = min(10,000, 7,500) = 7,500
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il_scretd_deferral_amount: 7_500
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- name: Eligible senior with property taxes below cap.
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period: 2024
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input:
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people:
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person1:
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age: 70
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employment_income: 50_000
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real_estate_taxes: 5_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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# Eligible, property taxes $5,000 < $7,500 cap
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# Deferral = min(5,000, 7,500) = 5,000
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il_scretd_deferral_amount: 5_000
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- name: Ineligible due to age receives zero deferral.
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period: 2024
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input:
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people:
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person1:
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age: 60
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employment_income: 50_000
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real_estate_taxes: 10_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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# Age 60 < 65, not eligible
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il_scretd_deferral_amount: 0
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- name: Ineligible due to income receives zero deferral.
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period: 2024
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input:
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people:
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person1:
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age: 70
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employment_income: 80_000
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real_estate_taxes: 10_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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# Income $80,000 > $65,000 limit, not eligible
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il_scretd_deferral_amount: 0
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- name: Eligible with zero property taxes receives zero deferral.
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period: 2024
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input:
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people:
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person1:
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age: 70
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employment_income: 50_000
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real_estate_taxes: 0
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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# Eligible but no property taxes to defer
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# Deferral = min(0, 7,500) = 0
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il_scretd_deferral_amount: 0
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- name: Eligible with property taxes exactly at cap.
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period: 2024
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input:
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people:
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person1:
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age: 65
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employment_income: 65_000
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real_estate_taxes: 7_500
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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# Deferral = min(7,500, 7,500) = 7,500
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il_scretd_deferral_amount: 7_500

‎policyengine_us/tests/policy/baseline/gov/states/il/idor/scretd/il_scretd_eligible.yaml‎

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# Tests for il_scretd_eligible variable
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# Combined eligibility requires both age and income eligibility
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# Source: 320 ILCS 30/2
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- name: Case 1, age and income eligible.
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period: 2024
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input:
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people:
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person1:
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age: 70
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employment_income: 50_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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il_scretd_eligible: true
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- name: Case 2, age eligible but income not.
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period: 2024
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input:
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people:
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person1:
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age: 70
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employment_income: 80_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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il_scretd_eligible: false
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- name: Case 3, income eligible but age not.
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period: 2024
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input:
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people:
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person1:
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age: 60
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employment_income: 50_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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il_scretd_eligible: false
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- name: Case 4, neither age nor income eligible.
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period: 2024
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input:
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people:
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person1:
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age: 60
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employment_income: 80_000
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tax_units:
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tax_unit:
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members: [person1]
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households:
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household:
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members: [person1]
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state_code: IL
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output:
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il_scretd_eligible: false

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