Section 130.10  General Purpose

 

The intent and purpose of this Part is to implement Public Act 96-1424, which created Section 6z-83 of the State Finance Act [30 ILCS 105/6z-83] that established the Disabled Veterans Property Tax Relief Fund and authorized the Department to adopt rules to establish standards and procedures for making disbursements out of the Disabled Veterans Property Tax Relief Fund.

 

Section 130.20  Definitions

 

"Act" means the State Finance Act [30 ILCS 105].

 

"Armed Forces of the United States" means the United States Army, Navy, Air Force, Marines, Coast Guard and the Reserve Forces, or the Illinois National Guard. Service in the Merchant Marine or civilian service is not service in the Armed Forces for the purposes of this Part.

 

"Department" means the Illinois Department of Veterans' Affairs.

 

"Disabled Veteran" means a veteran of the Armed Forces of the United States who, by reason of service connected disability, is rated as 100% disabled by the U.S. Department of Veterans Affairs (VA), and for whom the Department has received Notice of Approval from the VA as being approved for the Special Adapted Housing Grant and for whom the Department has received annual notice that the veteran is receiving the Tax Exemption for Specially Adapted Housing.

 

"Resident of this State" means a person who is domiciled in Illinois as shown by documentation such as an Illinois driver's license or voter registration.

 

"Tax Exempt Disabled Veteran List" means the annually verified list maintained by the Department of veterans who are rated as 100% service connected disabled by the VA, and for whom the Department has received a Notice of Approval from the VA as being approved for the Special Adapted Housing Grant, and for whom the Department has received annual notice that the veteran is receiving the Tax Exemption for Specially Adapted Housing.

 

"Widow/widower" means the surviving spouse of a qualified disabled veteran who was in receipt of a Special Adapted Housing Grant.

 

Section 130.30  Eligibility

 

It is the intent of the Department to distribute payments from the Disabled Veterans Property Tax Relief Fund to severely disabled veterans who are Illinois residents.  Every 100% permanent and totally disabled veteran is eligible for a distribution payment from the Disabled Veterans Property Tax Relief Fund if the disabled veteran meets the following criteria:

 

a)         the veteran is a current resident of this State; and

 

b)         the Department has received Notice of Approval from the VA that the veteran has been approved for the Special Adapted Housing Grant; and

 

c)         the Department has received annual notice from the Veteran that the veteran is receiving the Tax Exemption for Specially Adapted Housing.

 

Section 130.40  Disqualification

 

No payment from the Disabled Veterans Property Tax Relief Fund shall be made to any person who meets any of the following criteria:

 

a)         is not an Illinois resident; or

 

b)         the Department has not received Notice of Approval from the VA that the veteran has been approved for the Special Adapted Housing Grant; or

 

c)         the Department has not received notice from the veteran or the Department has otherwise been unable to issue certification that the veteran is receiving the Tax Exemption for Specially Adaptive Housing.

 

Section 130.50  Process

 

a)         On September 30, 2012, and on every succeeding September 30, the Department shall verify the list of eligible disabled veterans from the annual certifications received from disabled veterans on the Tax Exempt Disabled Veteran List.

 

b)         On October 1, 2012, and on every succeeding October 1, the Department shall verify the balance in the Disabled Veterans Property Tax Relief Fund.  The Department shall then divide the balance in the Disabled Veterans Property Tax Relief Fund by the number of currently verified and eligible disabled veterans or widows/widowers of those eligible disabled veterans on the Tax Exempt Disabled Veteran List and disburse to each eligible disabled veteran or the widow/widower of the eiligible disabled veteran the appropriate portion of the Fund, rounded down to the nearest cent.