Add Illinois Senior Citizens Real Estate Tax Deferral Program

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+      - 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.
+values:
+  1977-01-01: 65
+
+metadata:
+  unit: year
+  period: year
+  label: Illinois SCRETD primary applicant age threshold
+  reference:
+    - title: 320 ILCS 30/2 - Senior Citizens Real Estate Tax Deferral Act - Definitions
+      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.
+values:
+  2006-01-01: 50_000
+  2012-01-01: 55_000
+  2022-01-01: 65_000
+  2025-01-01: 75_000
+  2026-01-01: 77_000
+  2027-01-01: 79_000
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Illinois SCRETD household income limit
+  reference:
+    - title: 320 ILCS 30/2 - Senior Citizens Real Estate Tax Deferral Act - Definitions
+      href: https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=1454&ChapterID=31
+    - title: SB1821 - Public Act (Effective 2025)
+      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.
+values:
+  2006-01-01: 7_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Illinois SCRETD maximum annual deferral
+  reference:
+    - title: 320 ILCS 30/3 - Senior Citizens Real Estate Tax Deferral Act - Deferral of Taxes
+      href: https://www.ilga.gov/legislation/ilcs/documents/032000300K3.htm
+    - title: Illinois Department of Revenue PIO-64
+      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
+# Age requirement: Must be 65 years or older by June 1 of the application year
+# Source: 320 ILCS 30/2
+
+- name: Case 1, person under 65.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 64
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    il_scretd_age_eligible: false
+
+- name: Case 2, person exactly 65.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 65
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    il_scretd_age_eligible: true
+
+- name: Case 3, person over 65.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    il_scretd_age_eligible: true
+
+# Edge case: Age just above threshold
+- name: Case 4, person age 66 just above threshold.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 66
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    # Age check: 66 >= 65 = true
+    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
+# Deferral = min(real_estate_taxes, $7,500) when eligible, $0 when not
+# Source: 320 ILCS 30/3, PIO-64
+
+- name: Eligible senior with property taxes above cap.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 50_000
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    # Eligible, property taxes $10,000 > $7,500 cap
+    # Deferral = min(10,000, 7,500) = 7,500
+    il_scretd_deferral_amount: 7_500
+
+- name: Eligible senior with property taxes below cap.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 50_000
+        real_estate_taxes: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    # Eligible, property taxes $5,000 < $7,500 cap
+    # Deferral = min(5,000, 7,500) = 5,000
+    il_scretd_deferral_amount: 5_000
+
+- name: Ineligible due to age receives zero deferral.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 60
+        employment_income: 50_000
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    # Age 60 < 65, not eligible
+    il_scretd_deferral_amount: 0
+
+- name: Ineligible due to income receives zero deferral.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 80_000
+        real_estate_taxes: 10_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    # Income $80,000 > $65,000 limit, not eligible
+    il_scretd_deferral_amount: 0
+
+- name: Eligible with zero property taxes receives zero deferral.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 50_000
+        real_estate_taxes: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    # Eligible but no property taxes to defer
+    # Deferral = min(0, 7,500) = 0
+    il_scretd_deferral_amount: 0
+
+- name: Eligible with property taxes exactly at cap.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 65
+        employment_income: 65_000
+        real_estate_taxes: 7_500
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    # Deferral = min(7,500, 7,500) = 7,500
+    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
+# Combined eligibility requires both age and income eligibility
+# Source: 320 ILCS 30/2
+
+- name: Case 1, age and income eligible.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    il_scretd_eligible: true
+
+- name: Case 2, age eligible but income not.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 70
+        employment_income: 80_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    il_scretd_eligible: false
+
+- name: Case 3, income eligible but age not.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 60
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    il_scretd_eligible: false
+
+- name: Case 4, neither age nor income eligible.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 60
+        employment_income: 80_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: IL
+  output:
+    il_scretd_eligible: false