97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB3279
 
Introduced 2/24/2011, by Rep. Ron Stephens
 
SYNOPSIS AS INTRODUCED:
 


35 ILCS 200/18-179 new
    Amends the Property Tax Code. Provides that the county board may direct the county clerk to abate a
percentage of the property taxes levied on each parcel of property that is owned and used exclusively as a home by a
disabled veteran awarded the Purple Heart, or the spouse or unmarried surviving spouse
of the veteran. Provides that the percentage of taxes to be abated is equal to the percentage of disability of the veteran. Provides that the amendatory Act shall be known as the Purple Heart Fair Share Law within the Property Tax Code. Effective immediately.



LRB097 10462 HLH 51545 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 


HB3279LRB097 10462 HLH 51545 b



1    AN ACT concerning revenue.

 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:


 
4    Section 1.  This amendatory Act shall be known as the Purple 
5Heart Fair Share Law within the Property Tax Code.
 
6    Section 5. The Property Tax Code is amended  by adding 
7Section 18-179 as follows:
 
8    (35 ILCS 200/18-179  new)
9    Sec. 18-179. Abatement for the residence of disabled 
10veterans. 
11    (a) The county board may, by ordinance, direct the county 
12clerk to abate a
percentage of the taxes levied on each parcel 
13of property that is owned and used exclusively by an eligible

14disabled veteran who is a recipient of the Purple Heart, or the 
15spouse or unmarried surviving spouse
of the veteran, as a home. 
16The percentage of taxes to be abated is equal to the percentage 
17of disability of the veteran, as certified by
the United States 
18Department of
Defense.
19    (b) As used in this Section:
20    "Eligible disabled veteran" means a veteran who is (i) the 
21recipient of an honorable discharge; (ii) a recipient of the 
22Purple Heart; and (iii) the recipient of a combined disability 
 
 
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1rating for Purple Heart disabilities that is at least 10% 
2disabling.
3    "Recipient of the Purple Heart" means a recipient awarded 
4the Purple Heart by a branch of the armed forces of the United 
5States.
6    "Veteran" means an Illinois resident
who has served as a 
7member of the United States Armed Forces on
active duty or 
8State active duty, a member of the Illinois
National Guard, or 
9a member of the United States Reserve
Forces.
10    (c) This Section applies to taxes levied in the 2010 
11taxable year and thereafter.
 

12    Section 99. Effective date. This Act takes effect upon 
13becoming law.