Full Text of HB4446 102nd General Assembly
HB4446 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB4446 Introduced 1/21/2022, by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that, if the veteran has a service connected disability of 10% or more but less than 30%, as certified by the United States Department of Veterans Affairs, then the annual exemption is $1,500 (currently, there is no exemption if the veteran has a service connected disability of less than 30%). 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 | 11 | | (b) , and (b-3), and (b-4) is granted for property that is used | 12 | | as a qualified 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 through 2021 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-4) For taxable years 2022 and thereafter: | 19 | | (1) if the veteran has a service connected disability | 20 | | of 10% or more but less than 30%, as certified by the | 21 | | United States Department of Veterans Affairs, then the | 22 | | annual exemption is $1,500; | 23 | | (2) if the veteran has a service connected disability | 24 | | of 30% or more but less than 50%, as certified by the | 25 | | United States Department of Veterans Affairs, then the | 26 | | annual exemption is $2,500; |
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| 1 | | (3) if the veteran has a service connected disability | 2 | | of 50% or more but less than 70%, as certified by the | 3 | | United States Department of Veterans Affairs, then the | 4 | | annual exemption is $5,000; and | 5 | | (4) if the veteran has a service connected disability | 6 | | of 70% or more, as certified by the United States | 7 | | Department of Veterans Affairs, then the property is | 8 | | exempt from taxation under this Code. | 9 | | (b-5) If a homestead exemption is granted under this | 10 | | Section and the person awarded the exemption subsequently | 11 | | becomes a resident of a facility licensed under the Nursing | 12 | | Home Care Act or a facility operated by the United States | 13 | | Department of Veterans Affairs, then the exemption shall | 14 | | continue (i) so long as the residence continues to be occupied | 15 | | by the qualifying person's spouse or (ii) if the residence | 16 | | remains unoccupied but is still owned by the person who | 17 | | qualified for the homestead exemption. | 18 | | (c) The tax exemption under this Section carries over to | 19 | | the benefit of the veteran's
surviving spouse as long as the | 20 | | spouse holds the legal or
beneficial title to the homestead, | 21 | | permanently resides
thereon, and does not remarry. If the | 22 | | surviving spouse sells
the property, an exemption not to | 23 | | exceed the amount granted
from the most recent ad valorem tax | 24 | | roll may be transferred to
his or her new residence as long as | 25 | | it is used as his or her
primary residence and he or she does | 26 | | not remarry. |
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| 1 | | (c-1) Beginning with taxable year 2015, nothing in this | 2 | | Section shall require the veteran to have qualified for or | 3 | | obtained the exemption before death if the veteran was killed | 4 | | in the line of duty. | 5 | | (d) The exemption under this Section applies for taxable | 6 | | year 2007 and thereafter. A taxpayer who claims an exemption | 7 | | under Section 15-165 or 15-168 may not claim an exemption | 8 | | under this Section. | 9 | | (e) Each taxpayer who has been granted an exemption under | 10 | | this Section must reapply on an annual basis. Application must | 11 | | be made during the application period
in effect for the county | 12 | | of his or her residence. The assessor
or chief county | 13 | | assessment officer may determine the
eligibility of | 14 | | residential property to receive the homestead
exemption | 15 | | provided by this Section by application, visual
inspection, | 16 | | questionnaire, or other reasonable methods. The
determination | 17 | | must be made in accordance with guidelines
established by the | 18 | | Department. | 19 | | (e-1) If the person qualifying for the exemption does not | 20 | | occupy the qualified residence as of January 1 of the taxable | 21 | | year, the exemption granted under this Section shall be | 22 | | prorated on a monthly basis. The prorated exemption shall | 23 | | apply beginning with the first complete month in which the | 24 | | person occupies the qualified residence. | 25 | | (e-5) Notwithstanding any other provision of law, each | 26 | | chief county assessment officer may approve this exemption for |
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| 1 | | the 2020 taxable year, without application, for any property | 2 | | that was approved for this exemption for the 2019 taxable | 3 | | year, provided that: | 4 | | (1) the county board has declared a local disaster as | 5 | | provided in the Illinois Emergency Management Agency Act | 6 | | related to the COVID-19 public health emergency; | 7 | | (2) the owner of record of the property as of January | 8 | | 1, 2020 is the same as the owner of record of the property | 9 | | as of January 1, 2019; | 10 | | (3) the exemption for the 2019 taxable year has not | 11 | | been determined to be an erroneous exemption as defined by | 12 | | this Code; and | 13 | | (4) the applicant for the 2019 taxable year has not | 14 | | asked for the exemption to be removed for the 2019 or 2020 | 15 | | taxable years. | 16 | | Nothing in this subsection shall preclude a veteran whose | 17 | | service connected disability rating has changed since the 2019 | 18 | | exemption was granted from applying for the exemption based on | 19 | | the subsequent service connected disability rating. | 20 | | (e-10) Notwithstanding any other provision of law, each | 21 | | chief county assessment officer may approve this exemption for | 22 | | the 2021 taxable year, without application, for any property | 23 | | that was approved for this exemption for the 2020 taxable | 24 | | year, if: | 25 | | (1) the county board has declared a local disaster as | 26 | | provided in the Illinois Emergency Management Agency Act |
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| 1 | | related to the COVID-19 public health emergency; | 2 | | (2) the owner of record of the property as of January | 3 | | 1, 2021 is the same as the owner of record of the property | 4 | | as of January 1, 2020; | 5 | | (3) the exemption for the 2020 taxable year has not | 6 | | been determined to be an erroneous exemption as defined by | 7 | | this Code; and | 8 | | (4) the taxpayer for the 2020 taxable year has not | 9 | | asked for the exemption to be removed for the 2020 or 2021 | 10 | | taxable years. | 11 | | Nothing in this subsection shall preclude a veteran whose | 12 | | service connected disability rating has changed since the 2020 | 13 | | exemption was granted from applying for the exemption based on | 14 | | the subsequent service connected disability rating. | 15 | | (f) For the purposes of this Section: | 16 | | "Qualified residence" means real
property, but less any | 17 | | portion of that property that is used for
commercial purposes, | 18 | | with an equalized assessed value of less than $250,000 that is | 19 | | the primary residence of a veteran with a disability. Property | 20 | | rented for more than 6 months is
presumed to be used for | 21 | | commercial purposes. | 22 | | "Veteran" means an Illinois resident who has served as a
| 23 | | member of the United States Armed Forces on active duty or
| 24 | | State active duty, a member of the Illinois National Guard, or
| 25 | | a member of the United States Reserve Forces and who has | 26 | | received an honorable discharge. |
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| 1 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21.)
| 2 | | Section 99. Effective date. This Act takes effect upon | 3 | | becoming law.
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