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


Rep. Deborah Conroy

Filed: 5/18/2015





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2    AMENDMENT NO. ______. Amend Senate Bill 107 by replacing
3everything after the enacting clause with the following:
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



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1Code), including, but not limited to the installation of ramps
2and grab-bars, widening door-ways, and other changes to enhance
3the independence of a disabled or elderly individual.
4    (35 ILCS 200/15-169)
5    Sec. 15-169. Disabled veterans standard homestead
7    (a) Beginning with taxable year 2007, an annual homestead
8exemption, limited to the amounts set forth in subsections (b)
9and (b-3) subsection (b), is granted for property that is used
10as a qualified residence by a disabled veteran.
11    (b) For taxable years prior to 2015, the The amount of the
12exemption under this Section is as follows:
13        (1) for veterans with a service-connected disability
14    of at least (i) 75% for exemptions granted in taxable years
15    2007 through 2009 and (ii) 70% for exemptions granted in
16    taxable year 2010 and each taxable year thereafter, as
17    certified by the United States Department of Veterans
18    Affairs, the annual exemption is $5,000; and
19        (2) for veterans with a service-connected disability
20    of at least 50%, but less than (i) 75% for exemptions
21    granted in taxable years 2007 through 2009 and (ii) 70% for
22    exemptions granted in taxable year 2010 and each taxable
23    year thereafter, as certified by the United States
24    Department of Veterans Affairs, the annual exemption is
25    $2,500.



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1    (b-3) For taxable years 2015 and thereafter:
2        (1) if the veteran has a service connected disability
3    of 30% or more but less than 50%, as certified by the
4    United States Department of Veterans Affairs, then the
5    annual exemption is $2,500;
6        (2) if the veteran has a service connected disability
7    of 50% or more but less than 70%, as certified by the
8    United States Department of Veterans Affairs, then the
9    annual exemption is $5,000; and
10        (3) if the veteran has a service connected disability
11    of 70% or more, as certified by the United States
12    Department of Veterans Affairs, then the property is exempt
13    from taxation under this Code.
14    (b-5) If a homestead exemption is granted under this
15Section and the person awarded the exemption subsequently
16becomes a resident of a facility licensed under the Nursing
17Home Care Act or a facility operated by the United States
18Department of Veterans Affairs, then the exemption shall
19continue (i) so long as the residence continues to be occupied
20by the qualifying person's spouse or (ii) if the residence
21remains unoccupied but is still owned by the person who
22qualified for the homestead exemption.
23    (c) The tax exemption under this Section carries over to
24the benefit of the veteran's surviving spouse as long as the
25spouse holds the legal or beneficial title to the homestead,
26permanently resides thereon, and does not remarry. If the



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1surviving spouse sells the property, an exemption not to exceed
2the amount granted from the most recent ad valorem tax roll may
3be transferred to his or her new residence as long as it is
4used as his or her primary residence and he or she does not
6    (c-1) Beginning with taxable year 2015, nothing in this
7Section shall require the veteran to have qualified for or
8obtained the exemption before death if the veteran was killed
9in the line of duty.
10    (d) The exemption under this Section applies for taxable
11year 2007 and thereafter. A taxpayer who claims an exemption
12under Section 15-165 or 15-168 may not claim an exemption under
13this Section.
14    (e) Each taxpayer who has been granted an exemption under
15this Section must reapply on an annual basis. Application must
16be made during the application period in effect for the county
17of his or her residence. The assessor or chief county
18assessment officer may determine the eligibility of
19residential property to receive the homestead exemption
20provided by this Section by application, visual inspection,
21questionnaire, or other reasonable methods. The determination
22must be made in accordance with guidelines established by the
24    (f) For the purposes of this Section:
25    "Qualified residence" means real property, but less any
26portion of that property that is used for commercial purposes,



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1with an equalized assessed value of less than $250,000 that is
2the disabled veteran's primary residence. Property rented for
3more than 6 months is presumed to be used for commercial
5    "Veteran" means an Illinois resident who has served as a
6member of the United States Armed Forces on active duty or
7State active duty, a member of the Illinois National Guard, or
8a member of the United States Reserve Forces and who has
9received an honorable discharge.
10(Source: P.A. 97-333, eff. 8-12-11; 98-1145, eff. 12-30-14.)
11    Section 99. Effective date. This Act takes effect upon
12becoming law.".