Full Text of HB2391 102nd General Assembly
HB2391 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB2391 Introduced 2/17/2021, by Rep. Stephanie A. Kifowit SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In a Section concerning the homestead exemption for veterans with disabilities, provides that: (1) for taxable years prior to 2015, "surviving spouse" means the surviving spouse of a veteran who obtained the exemption prior to his or her death; (2) for taxable years 2015 through 2020, "surviving spouse" means (A) the surviving spouse of a veteran who obtained the exemption prior to his or her death and (B) the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year; and (3) for taxable year 2021 and thereafter, "surviving spouse" means (A) the surviving spouse of a veteran who qualified for the exemption prior to his or her death, (B) the surviving spouse of a veteran who was killed in the line of duty in the current taxable year or any preceding taxable year, (C) the surviving spouse of a veteran who did not obtain the exemption before death, but who would have qualified for the exemption if he or she had survived, and (D) the surviving spouse of a veteran whose death was determined to be service-connected who is a current recipient of Dependency and Indemnity Compensation. 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,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 15-169 as follows: | 6 | | (35 ILCS 200/15-169) | 7 | | Sec. 15-169. Homestead exemption for veterans with | 8 | | disabilities. | 9 | | (a) Beginning with taxable year 2007, an annual homestead | 10 | | exemption, limited to the amounts set forth in subsections (b) | 11 | | and (b-3), is granted for property that is used as a qualified | 12 | | residence by a veteran with a disability. | 13 | | (b) For taxable years prior to 2015, the amount of the | 14 | | exemption 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 | 17 | | years 2007 through 2009 and (ii) 70% for exemptions | 18 | | granted in taxable year 2010 and each taxable year | 19 | | thereafter, as certified by the United States Department | 20 | | of Veterans 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% |
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| 1 | | for exemptions granted in taxable year 2010 and each | 2 | | taxable 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 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 | 17 | | exempt from taxation under this Code. | 18 | | (b-5) If a homestead exemption is granted under this | 19 | | Section and the person awarded the exemption subsequently | 20 | | becomes a resident of a facility licensed under the Nursing | 21 | | Home Care Act or a facility operated by the United States | 22 | | Department of Veterans Affairs, then the exemption shall | 23 | | continue (i) so long as the residence continues to be occupied | 24 | | by the qualifying person's spouse or (ii) if the residence | 25 | | remains unoccupied but is still owned by the person who | 26 | | qualified for the homestead exemption. |
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| 1 | | (c) The tax exemption under this Section carries over to | 2 | | the benefit of the veteran's
surviving spouse as long as the | 3 | | spouse holds the legal or
beneficial title to the homestead, | 4 | | permanently resides
thereon, and does not remarry. If the | 5 | | surviving spouse sells
the property, an exemption not to | 6 | | exceed the amount granted
from the most recent ad valorem tax | 7 | | roll may be transferred to
his or her new residence as long as | 8 | | it is used as his or her
primary residence and he or she does | 9 | | not remarry. | 10 | | As used in this subsection (c): | 11 | | (1) for taxable years prior to 2015, "surviving | 12 | | spouse" means the surviving spouse of a veteran who | 13 | | obtained an exemption under this Section prior to his or | 14 | | her death; | 15 | | (2) for taxable years 2015 through 2020, "surviving | 16 | | spouse" means (i) the surviving spouse of a veteran who | 17 | | obtained an exemption under this Section prior to his or | 18 | | her death and (ii) the surviving spouse of a veteran who | 19 | | was killed in the line of duty in the current taxable year | 20 | | or any preceding taxable year; and | 21 | | (3) for taxable year 2021 and thereafter, "surviving | 22 | | spouse" means (i) the surviving spouse of a veteran who | 23 | | qualified for the exemption under this Section prior to | 24 | | his or her death, (ii) the surviving spouse of a veteran | 25 | | who was killed in the line of duty in the current taxable | 26 | | year or any preceding taxable year, (iii) the surviving |
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| 1 | | spouse of a veteran who did not obtain an exemption under | 2 | | this Section before death, but who would have qualified | 3 | | for the exemption under this Section in the current | 4 | | taxable year if he or she had survived, and (iv) the | 5 | | surviving spouse of a veteran whose death was determined | 6 | | to be service-connected and who is certified by the United | 7 | | States Department of Veterans Affairs as being a current | 8 | | recipient of Dependency and Indemnity Compensation; a | 9 | | surviving spouse who qualifies under item (iv) shall | 10 | | receive the exemption set forth in paragraph (3) of | 11 | | subsection (b-3). | 12 | | (c-1) Beginning with taxable year 2015, nothing in this | 13 | | Section shall require the veteran to have qualified for or | 14 | | obtained the exemption before death if the veteran was killed | 15 | | in the line of duty. | 16 | | (d) The exemption under this Section applies for taxable | 17 | | year 2007 and thereafter. A taxpayer who claims an exemption | 18 | | under Section 15-165 or 15-168 may not claim an exemption | 19 | | under this Section. | 20 | | (e) Each taxpayer who has been granted an exemption under | 21 | | this Section must reapply on an annual basis. Application must | 22 | | be made during the application period
in effect for the county | 23 | | of his or her residence. The assessor
or chief county | 24 | | assessment officer may determine the
eligibility of | 25 | | residential property to receive the homestead
exemption | 26 | | provided by this Section by application, visual
inspection, |
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| 1 | | questionnaire, or other reasonable methods. The
determination | 2 | | must be made in accordance with guidelines
established by the | 3 | | Department. | 4 | | (e-1) If the person qualifying for the exemption does not | 5 | | occupy the qualified residence as of January 1 of the taxable | 6 | | year, the exemption granted under this Section shall be | 7 | | prorated on a monthly basis. The prorated exemption shall | 8 | | apply beginning with the first complete month in which the | 9 | | person occupies the qualified residence. | 10 | | (e-5) Notwithstanding any other provision of law, each | 11 | | chief county assessment officer may approve this exemption for | 12 | | the 2020 taxable year, without application, for any property | 13 | | that was approved for this exemption for the 2019 taxable | 14 | | year, provided that: | 15 | | (1) the county board has declared a local disaster as | 16 | | provided in the Illinois Emergency Management Agency Act | 17 | | related to the COVID-19 public health emergency; | 18 | | (2) the owner of record of the property as of January | 19 | | 1, 2020 is the same as the owner of record of the property | 20 | | as of January 1, 2019; | 21 | | (3) the exemption for the 2019 taxable year has not | 22 | | been determined to be an erroneous exemption as defined by | 23 | | this Code; and | 24 | | (4) the applicant for the 2019 taxable year has not | 25 | | asked for the exemption to be removed for the 2019 or 2020 | 26 | | taxable years. |
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| 1 | | Nothing in this subsection shall preclude a veteran whose | 2 | | service connected disability rating has changed since the 2019 | 3 | | exemption was granted from applying for the exemption based on | 4 | | the subsequent service connected disability rating. | 5 | | (f) For the purposes of this Section: | 6 | | "Qualified residence" means real
property, but less any | 7 | | portion of that property that is used for
commercial purposes, | 8 | | with a fair cash an equalized assessed value of less than | 9 | | $250,000 that is the primary residence of a veteran with a | 10 | | disability. Property rented for more than 6 months is
presumed | 11 | | to be used for commercial purposes. | 12 | | "Veteran" means an Illinois resident who has served as a
| 13 | | member of the United States Armed Forces on active duty or
| 14 | | State active duty, a member of the Illinois National Guard, or
| 15 | | a member of the United States Reserve Forces and who has | 16 | | received an honorable discharge. | 17 | | (Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
| 18 | | Section 99. Effective date. This Act takes effect upon | 19 | | becoming law.
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