Illinois General Assembly - Full Text of SB0107
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Full Text of SB0107  99th General Assembly



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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 and by adding Section 10-23 as follows:
6    (35 ILCS 200/10-23 new)
7    Sec. 10-23. Improvements to residential property;
9    (a) Accessibility improvements made to residential
10property shall not increase the assessed valuation of the
11property for a period of 7 years after the improvements are
13    (b) For the purposes of this Section, "accessibility
14improvement" means a home modification listed under the Home
15Services Program administered by the Department of Human
16Services (Part 686 of Title 89 of the Illinois Administrative
17Code), including, but not limited to the installation of ramps
18and grab-bars, widening door-ways, and other changes to enhance
19the independence of a disabled or elderly individual.
20    (35 ILCS 200/15-169)
21    Sec. 15-169. Disabled veterans standard homestead



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1    (a) Beginning with taxable year 2007, an annual homestead
2exemption, limited to the amounts set forth in subsections (b)
3and (b-3) subsection (b), is granted for property that is used
4as a qualified residence by a disabled veteran.
5    (b) For taxable years prior to 2015, the The amount of the
6exemption under this Section is as follows:
7        (1) for veterans with a service-connected disability
8    of at least (i) 75% for exemptions granted in taxable years
9    2007 through 2009 and (ii) 70% for exemptions granted in
10    taxable year 2010 and each taxable year thereafter, as
11    certified by the United States Department of Veterans
12    Affairs, the annual exemption is $5,000; and
13        (2) for veterans with a service-connected disability
14    of at least 50%, but less than (i) 75% for exemptions
15    granted in taxable years 2007 through 2009 and (ii) 70% for
16    exemptions granted in taxable year 2010 and each taxable
17    year thereafter, as certified by the United States
18    Department of Veterans Affairs, the annual exemption is
19    $2,500.
20    (b-3) For taxable years 2015 and thereafter:
21        (1) if the veteran has a service connected disability
22    of 30% or more but less than 50%, as certified by the
23    United States Department of Veterans Affairs, then the
24    annual exemption is $2,500;
25        (2) if the veteran has a service connected disability
26    of 50% or more but less than 70%, as certified by the



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1    United States Department of Veterans Affairs, then the
2    annual exemption is $5,000; and
3        (3) if the veteran has a service connected disability
4    of 70% or more, as certified by the United States
5    Department of Veterans Affairs, then the property is exempt
6    from taxation under this Code.
7    (b-5) If a homestead exemption is granted under this
8Section and the person awarded the exemption subsequently
9becomes a resident of a facility licensed under the Nursing
10Home Care Act or a facility operated by the United States
11Department of Veterans Affairs, then the exemption shall
12continue (i) so long as the residence continues to be occupied
13by the qualifying person's spouse or (ii) if the residence
14remains unoccupied but is still owned by the person who
15qualified for the homestead exemption.
16    (c) The tax exemption under this Section carries over to
17the benefit of the veteran's surviving spouse as long as the
18spouse holds the legal or beneficial title to the homestead,
19permanently resides thereon, and does not remarry. If the
20surviving spouse sells the property, an exemption not to exceed
21the amount granted from the most recent ad valorem tax roll may
22be transferred to his or her new residence as long as it is
23used as his or her primary residence and he or she does not
25    (c-1) Beginning with taxable year 2015, nothing in this
26Section shall require the veteran to have qualified for or



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1obtained the exemption before death if the veteran was killed
2in the line of duty.
3    (d) The exemption under this Section applies for taxable
4year 2007 and thereafter. A taxpayer who claims an exemption
5under Section 15-165 or 15-168 may not claim an exemption under
6this Section.
7    (e) Each taxpayer who has been granted an exemption under
8this Section must reapply on an annual basis. Application must
9be made during the application period in effect for the county
10of his or her residence. The assessor or chief county
11assessment officer may determine the eligibility of
12residential property to receive the homestead exemption
13provided by this Section by application, visual inspection,
14questionnaire, or other reasonable methods. The determination
15must be made in accordance with guidelines established by the
17    (f) For the purposes of this Section:
18    "Qualified residence" means real property, but less any
19portion of that property that is used for commercial purposes,
20with an equalized assessed value of less than $250,000 that is
21the disabled veteran's primary residence. Property rented for
22more than 6 months is presumed to be used for commercial
24    "Veteran" means an Illinois resident who has served as a
25member of the United States Armed Forces on active duty or
26State active duty, a member of the Illinois National Guard, or



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1a member of the United States Reserve Forces and who has
2received an honorable discharge.
3(Source: P.A. 97-333, eff. 8-12-11; 98-1145, eff. 12-30-14.)
4    Section 99. Effective date. This Act takes effect upon
5becoming law.