093_HB2291eng HB2291 Engrossed LRB093 08702 SJM 08932 b 1 AN ACT concerning taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Mobile Home Local Services Tax Act is 5 amended by adding Section 7.5 as follows: 6 (35 ILCS 515/7.5 new) 7 Sec. 7.5. Exemption for disabled veterans. 8 (a) Beginning on January 1, 2004, a mobile home owned 9 and used exclusively by a disabled veteran or the spouse or 10 unmarried surviving spouse of the veteran as a home, is 11 exempt from the tax imposed under this Act. 12 (b) As used in this Section: 13 "Disabled veteran" means a person who has served in the 14 armed forces of the United States and whose disability is of 15 such a nature that the federal government has authorized 16 payment for purchase or construction of specially adapted 17 housing as set forth in the United States Code, Title 38, 18 Chapter 21, Section 2101. 19 "Unmarried surviving spouse" means the surviving spouse 20 of the veteran at any time after the death of the veteran 21 during which the surviving spouse is not married. 22 (c) Eligibility for this exemption must be reestablished 23 on an annual basis by certification from the Illinois 24 Department of Veterans' Affairs to the county clerk of the 25 county in which the exempt mobile home is located. The county 26 clerk shall forward a copy of the certification to local 27 assessing officials. 28 Section 90. The State Mandates Act is amended by adding 29 Section 8.27 as follows: HB2291 Engrossed -2- LRB093 08702 SJM 08932 b 1 (30 ILCS 805/8.27 new) 2 Sec. 8.27. Exempt mandate. Notwithstanding Sections 6 3 and 8 of this Act, no reimbursement by the State is required 4 for the implementation of any mandate created by this 5 amendatory Act of the 93rd General Assembly. 6 Section 99. Effective date. This Act takes effect upon 7 becoming law.