99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB4577

 

Introduced , by Rep. Brian W. Stewart

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. In a Section concerning the disabled veterans standard homestead exemption, provides that, for taxable years 2016 and thereafter, if the veteran has a service connected disability of 30% or more, then the property is exempt from taxation under the Code. Effective immediately.


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

 

 

A BILL FOR

 

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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
5Section 15-169 as follows:
 
6    (35 ILCS 200/15-169)
7    Sec. 15-169. Homestead exemption for veterans with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b)
11and (b-3), is granted for property that is used as a qualified
12residence by a veteran with a disability.
13    (b) For taxable years prior to 2015, the amount of the
14exemption under this Section is as follows:
15        (1) for veterans with a service-connected disability
16    of at least (i) 75% for exemptions granted in taxable years
17    2007 through 2009 and (ii) 70% for exemptions granted in
18    taxable year 2010 and each taxable year thereafter, as
19    certified by the United States Department of Veterans
20    Affairs, the annual exemption is $5,000; and
21        (2) for veterans with a service-connected disability
22    of at least 50%, but less than (i) 75% for exemptions
23    granted in taxable years 2007 through 2009 and (ii) 70% for

 

 

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1    exemptions granted in taxable year 2010 and each taxable
2    year thereafter, as certified by the United States
3    Department of Veterans Affairs, the annual exemption is
4    $2,500.
5    (b-3) For taxable year years 2015 and thereafter:
6        (1) if the veteran has a service connected disability
7    of 30% or more but less than 50%, as certified by the
8    United States Department of Veterans Affairs, then the
9    annual exemption is $2,500;
10        (2) if the veteran has a service connected disability
11    of 50% or more but less than 70%, as certified by the
12    United States Department of Veterans Affairs, then the
13    annual exemption is $5,000; and
14        (3) if the veteran has a service connected disability
15    of 70% or more, as certified by the United States
16    Department of Veterans Affairs, then the property is exempt
17    from taxation under this Code.
18    (b-4) For taxable years 2016 and thereafter, if the veteran
19has a service connected disability of 30% or more, then the
20property is exempt from taxation under this Code.
21    (b-5) If a homestead exemption is granted under this
22Section and the person awarded the exemption subsequently
23becomes a resident of a facility licensed under the Nursing
24Home Care Act or a facility operated by the United States
25Department of Veterans Affairs, then the exemption shall
26continue (i) so long as the residence continues to be occupied

 

 

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1by the qualifying person's spouse or (ii) if the residence
2remains unoccupied but is still owned by the person who
3qualified for the homestead exemption.
4    (c) The tax exemption under this Section carries over to
5the benefit of the veteran's surviving spouse as long as the
6spouse holds the legal or beneficial title to the homestead,
7permanently resides thereon, and does not remarry. If the
8surviving spouse sells the property, an exemption not to exceed
9the amount granted from the most recent ad valorem tax roll may
10be transferred to his or her new residence as long as it is
11used as his or her primary residence and he or she does not
12remarry.
13    (c-1) Beginning with taxable year 2015, nothing in this
14Section shall require the veteran to have qualified for or
15obtained the exemption before death if the veteran was killed
16in the line of duty.
17    (d) The exemption under this Section applies for taxable
18year 2007 and thereafter. A taxpayer who claims an exemption
19under Section 15-165 or 15-168 may not claim an exemption under
20this Section.
21    (e) Each taxpayer who has been granted an exemption under
22this Section must reapply on an annual basis. Application must
23be made during the application period in effect for the county
24of his or her residence. The assessor or chief county
25assessment officer may determine the eligibility of
26residential property to receive the homestead exemption

 

 

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1provided by this Section by application, visual inspection,
2questionnaire, or other reasonable methods. The determination
3must be made in accordance with guidelines established by the
4Department.
5    (f) For the purposes of this Section:
6    "Qualified residence" means real property, but less any
7portion of that property that is used for commercial purposes,
8with an equalized assessed value of less than $250,000 that is
9the primary residence of a veteran with a disability. Property
10rented for more than 6 months is presumed to be used for
11commercial purposes.
12    "Veteran" means an Illinois resident who has served as a
13member of the United States Armed Forces on active duty or
14State active duty, a member of the Illinois National Guard, or
15a member of the United States Reserve Forces and who has
16received an honorable discharge.
17(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15;
1899-375, eff. 8-17-15; revised 10-9-15.)
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.