97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5064

 

Introduced 2/7/2012, by Rep. Raymond Poe

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-165
35 ILCS 200/15-169

    Amends the Property Tax Code. Provides that the disabled veterans exemption and the disabled veterans standard homestead exemption must be reestablished every 2 years (instead of on an annual basis). Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5064LRB097 16781 HLH 61961 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 5. The Property Tax Code is amended by changing
5Sections 15-165 and 15-169 as follows:
 
6    (35 ILCS 200/15-165)
7    Sec. 15-165. Disabled veterans. Property up to an assessed
8value of $70,000, owned and used exclusively by a disabled
9veteran, or the spouse or unmarried surviving spouse of the
10veteran, as a home, is exempt. As used in this Section, a
11disabled veteran means a person who has served in the Armed
12Forces of the United States and whose disability is of such a
13nature that the Federal Government has authorized payment for
14purchase or construction of Specially Adapted Housing as set
15forth in the United States Code, Title 38, Chapter 21, Section
162101.
17    The exemption applies to housing where Federal funds have
18been used to purchase or construct special adaptations to suit
19the veteran's disability.
20    The exemption also applies to housing that is specially
21adapted to suit the veteran's disability, and purchased
22entirely or in part by the proceeds of a sale, casualty loss
23reimbursement, or other transfer of a home for which the

 

 

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1Federal Government had previously authorized payment for
2purchase or construction as Specially Adapted Housing.
3    However, the entire proceeds of the sale, casualty loss
4reimbursement, or other transfer of that housing shall be
5applied to the acquisition of subsequent specially adapted
6housing to the extent that the proceeds equal the purchase
7price of the subsequently acquired housing.
8    For purposes of this Section, "unmarried surviving spouse"
9means the surviving spouse of the veteran at any time after the
10death of the veteran during which such surviving spouse is not
11married.
12    This exemption must be reestablished every 2 years on an
13annual basis by certification from the Illinois Department of
14Veterans' Affairs to the Department, which shall forward a copy
15of the certification to local assessing officials.
16    A taxpayer who claims an exemption under Section 15-168 or
1715-169 may not claim an exemption under this Section.
18(Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
 
19    (35 ILCS 200/15-169)
20    Sec. 15-169. Disabled veterans standard homestead
21exemption.
22    (a) Beginning with taxable year 2007, an annual homestead
23exemption, limited to the amounts set forth in subsection (b),
24is granted for property that is used as a qualified residence
25by a disabled veteran.

 

 

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1    (b) The amount of the exemption under this Section is as
2follows:
3        (1) for veterans with a service-connected disability
4    of at least (i) 75% for exemptions granted in taxable years
5    2007 through 2009 and (ii) 70% for exemptions granted in
6    taxable year 2010 and each taxable year thereafter, as
7    certified by the United States Department of Veterans
8    Affairs, the annual exemption is $5,000; and
9        (2) for veterans with a service-connected disability
10    of at least 50%, but less than (i) 75% for exemptions
11    granted in taxable years 2007 through 2009 and (ii) 70% for
12    exemptions granted in taxable year 2010 and each taxable
13    year thereafter, as certified by the United States
14    Department of Veterans Affairs, the annual exemption is
15    $2,500.
16    (b-5) If a homestead exemption is granted under this
17Section and the person awarded the exemption subsequently
18becomes a resident of a facility licensed under the Nursing
19Home Care Act or a facility operated by the United States
20Department of Veterans Affairs, then the exemption shall
21continue (i) so long as the residence continues to be occupied
22by the qualifying person's spouse or (ii) if the residence
23remains unoccupied but is still owned by the person who
24qualified for the homestead exemption.
25    (c) The tax exemption under this Section carries over to
26the benefit of the veteran's surviving spouse as long as the

 

 

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1spouse holds the legal or beneficial title to the homestead,
2permanently resides thereon, and does not remarry. If the
3surviving spouse sells the property, an exemption not to exceed
4the amount granted from the most recent ad valorem tax roll may
5be transferred to his or her new residence as long as it is
6used as his or her primary residence and he or she does not
7remarry.
8    (d) The exemption under this Section applies for taxable
9year 2007 and thereafter. A taxpayer who claims an exemption
10under Section 15-165 or 15-168 may not claim an exemption under
11this Section.
12    (e) Each taxpayer who has been granted an exemption under
13this Section must reapply every 2 years on an annual basis.
14Application must be made during the application period in
15effect for the county of his or her residence. The assessor or
16chief county assessment officer may determine the eligibility
17of residential property to receive the homestead exemption
18provided by this Section by application, visual inspection,
19questionnaire, or other reasonable methods. The determination
20must be made in accordance with guidelines established by the
21Department.
22    (f) For the purposes of this Section:
23    "Qualified residence" means real property, but less any
24portion of that property that is used for commercial purposes,
25with an equalized assessed value of less than $250,000 that is
26the disabled veteran's primary residence. Property rented for

 

 

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1more than 6 months is presumed to be used for commercial
2purposes.
3    "Veteran" means an Illinois resident who has served as a
4member of the United States Armed Forces on active duty or
5State active duty, a member of the Illinois National Guard, or
6a member of the United States Reserve Forces and who has
7received an honorable discharge.
8(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
997-333, eff. 8-12-11.)
 
10    Section 99. Effective date. This Act takes effect upon
11becoming law.