Illinois General Assembly - Full Text of HB1154
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Full Text of HB1154  103rd General Assembly

HB1154ham001 103RD GENERAL ASSEMBLY

Rep. Norine K. Hammond

Filed: 2/22/2023

 

 


 

 


 
10300HB1154ham001LRB103 04690 HLH 57219 a

1
AMENDMENT TO HOUSE BILL 1154

2    AMENDMENT NO. ______. Amend House Bill 1154 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1    years 2007 through 2009 and (ii) 70% for exemptions
2    granted in taxable year 2010 and each taxable year
3    thereafter, as certified by the United States Department
4    of Veterans Affairs, the annual exemption is $5,000; and
5        (2) for veterans with a service-connected disability
6    of at least 50%, but less than (i) 75% for exemptions
7    granted in taxable years 2007 through 2009 and (ii) 70%
8    for exemptions granted in taxable year 2010 and each
9    taxable year thereafter, as certified by the United States
10    Department of Veterans Affairs, the annual exemption is
11    $2,500.
12    (b-3) For taxable years 2015 and thereafter:
13        (1) if the veteran has a service connected disability
14    of 30% or more but less than 50%, as certified by the
15    United States Department of Veterans Affairs, then the
16    annual exemption is $2,500;
17        (2) if the veteran has a service connected disability
18    of 50% or more but less than 70%, as certified by the
19    United States Department of Veterans Affairs, then the
20    annual exemption is $5,000;
21        (3) if the veteran has a service connected disability
22    of 70% or more, as certified by the United States
23    Department of Veterans Affairs, then the property is
24    exempt from taxation under this Code; and
25        (4) for taxable year 2023 and thereafter, if the
26    taxpayer is the surviving spouse of a veteran whose death

 

 

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1    was determined to be service-connected and who is
2    certified by the United States Department of Veterans
3    Affairs as a recipient of dependency and indemnity
4    compensation under federal law, then the property is also
5    exempt from taxation under this Code.
6    (b-5) If a homestead exemption is granted under this
7Section and the person awarded the exemption subsequently
8becomes a resident of a facility licensed under the Nursing
9Home Care Act or a facility operated by the United States
10Department of Veterans Affairs, then the exemption shall
11continue (i) so long as the residence continues to be occupied
12by the qualifying person's spouse or (ii) if the residence
13remains unoccupied but is still owned by the person who
14qualified for the homestead exemption.
15    (c) The tax exemption under this Section carries over to
16the benefit of the veteran's surviving spouse as long as the
17spouse holds the legal or beneficial title to the homestead,
18permanently resides thereon, and does not remarry. If the
19surviving spouse sells the property, an exemption not to
20exceed the amount granted from the most recent ad valorem tax
21roll may be transferred to his or her new residence as long as
22it is used as his or her primary residence and he or she does
23not remarry.
24    As used in this subsection (c):
25        (1) for taxable years prior to 2015, "surviving
26    spouse" means the surviving spouse of a veteran who

 

 

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1    obtained an exemption under this Section prior to his or
2    her death;
3        (2) for taxable years 2015 through 2022, "surviving
4    spouse" means (i) the surviving spouse of a veteran who
5    obtained an exemption under this Section prior to his or
6    her death and (ii) the surviving spouse of a veteran who
7    was killed in the line of duty at any time prior to the
8    expiration of the application period in effect for the
9    exemption for the taxable year for which the exemption is
10    sought; and
11        (3) for taxable year 2023 and thereafter, "surviving
12    spouse" means: (i) the surviving spouse of a veteran who
13    obtained the exemption under this Section prior to his or
14    her death; (ii) the surviving spouse of a veteran who was
15    killed in the line of duty at any time prior to the
16    expiration of the application period in effect for the
17    exemption for the taxable year for which the exemption is
18    sought; (iii) the surviving spouse of a veteran who did
19    not obtain an exemption under this Section before death,
20    but who would have qualified for the exemption under this
21    Section in the taxable year for which the exemption is
22    sought if he or she had survived, and whose surviving
23    spouse has been a resident of Illinois from the time of the
24    veteran's death through the taxable year for which the
25    exemption is sought; and (iv) the surviving spouse of a
26    veteran whose death was determined to be

 

 

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1    service-connected, but who would not otherwise qualify
2    under item items (i), (ii), or (iii), if the spouse (A) is
3    certified by the United States Department of Veterans
4    Affairs as a recipient of dependency and indemnity
5    compensation under federal law at any time prior to the
6    expiration of the application period in effect for the
7    exemption for the taxable year for which the exemption is
8    sought and (B) remains eligible for that dependency and
9    indemnity compensation as of January 1 of the taxable year
10    for which the exemption is sought.
11    (c-1) Beginning with taxable year 2015, nothing in this
12Section shall require the veteran to have qualified for or
13obtained the exemption before death if the veteran was killed
14in the line of duty.
15    (d) The exemption under this Section applies for taxable
16year 2007 and thereafter. A taxpayer who claims an exemption
17under Section 15-165 or 15-168 may not claim an exemption
18under this Section.
19    (e) Except as otherwise provided in this subsection (e),
20each taxpayer who has been granted an exemption under this
21Section must reapply on an annual basis. Application must be
22made during the application period in effect for the county of
23his or her residence. The assessor or chief county assessment
24officer may determine the eligibility of residential property
25to receive the homestead exemption provided by this Section by
26application, visual inspection, questionnaire, or other

 

 

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1reasonable methods. The determination must be made in
2accordance with guidelines established by the Department.
3    On and after May 23, 2022 (the effective date of Public Act
4102-895) this amendatory Act of the 102nd General Assembly, if
5a veteran has a combined service connected disability rating
6of 100% and is deemed to be permanently and totally disabled,
7as certified by the United States Department of Veterans
8Affairs, then that veteran, or that veteran's surviving
9spouse, the taxpayer who has been granted an exemption under
10this Section shall no longer be required to reapply for the
11exemption on an annual basis, and the exemption shall be in
12effect for as long as the exemption would otherwise be
13permitted under this Section. However, if a surviving spouse
14who is exempt from annual reapplication remarries, the
15surviving spouse must immediately notify the assessor or chief
16county assessment officer of the county in which the exempt
17property is located. An assessor or chief county assessment
18officer may also use data in a commercially available database
19to determine whether a surviving spouse who is exempt from
20annual reapplication has remarried.
21    (e-1) If the person qualifying for the exemption does not
22occupy the qualified residence as of January 1 of the taxable
23year, the exemption granted under this Section shall be
24prorated on a monthly basis. The prorated exemption shall
25apply beginning with the first complete month in which the
26person occupies the qualified residence.

 

 

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1    (e-5) Notwithstanding any other provision of law, each
2chief county assessment officer may approve this exemption for
3the 2020 taxable year, without application, for any property
4that was approved for this exemption for the 2019 taxable
5year, provided that:
6        (1) the county board has declared a local disaster as
7    provided in the Illinois Emergency Management Agency Act
8    related to the COVID-19 public health emergency;
9        (2) the owner of record of the property as of January
10    1, 2020 is the same as the owner of record of the property
11    as of January 1, 2019;
12        (3) the exemption for the 2019 taxable year has not
13    been determined to be an erroneous exemption as defined by
14    this Code; and
15        (4) the applicant for the 2019 taxable year has not
16    asked for the exemption to be removed for the 2019 or 2020
17    taxable years.
18    Nothing in this subsection shall preclude a veteran whose
19service connected disability rating has changed since the 2019
20exemption was granted from applying for the exemption based on
21the subsequent service connected disability rating.
22    (e-10) Notwithstanding any other provision of law, each
23chief county assessment officer may approve this exemption for
24the 2021 taxable year, without application, for any property
25that was approved for this exemption for the 2020 taxable
26year, if:

 

 

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1        (1) the county board has declared a local disaster as
2    provided in the Illinois Emergency Management Agency Act
3    related to the COVID-19 public health emergency;
4        (2) the owner of record of the property as of January
5    1, 2021 is the same as the owner of record of the property
6    as of January 1, 2020;
7        (3) the exemption for the 2020 taxable year has not
8    been determined to be an erroneous exemption as defined by
9    this Code; and
10        (4) the taxpayer for the 2020 taxable year has not
11    asked for the exemption to be removed for the 2020 or 2021
12    taxable years.
13    Nothing in this subsection shall preclude a veteran whose
14service connected disability rating has changed since the 2020
15exemption was granted from applying for the exemption based on
16the subsequent service connected disability rating.
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 primary residence of a veteran with a disability. Property
22rented for more than 6 months is presumed to be used for
23commercial purposes.
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. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
4102-895, eff. 5-23-22; revised 9-6-22.)
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.".