Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/15-165

(35 ILCS 200/15-165)

Sec. 15-165. Veterans with disabilities.

Property up to an assessed value of $100,000,
owned and used exclusively by a veteran with a disability, or the spouse or unmarried
surviving spouse of the veteran, as a home, is exempt. As used in  this
Section, a "veteran with a disability" means a person who has served in the Armed Forces
of the United States and whose disability is of such a nature that the Federal
Government has authorized payment for purchase or construction of Specially
Adapted Housing as set forth in the United States Code, Title 38, Chapter 21,
Section 2101.

The exemption applies to housing where Federal funds have been used to
purchase or construct special adaptations to suit the veteran's disability.

The exemption also applies to housing that is specially adapted to suit the
veteran's disability, and purchased entirely or in part by the proceeds of a
sale, casualty loss reimbursement, or other transfer of a home for which the
Federal Government had previously authorized payment for purchase or
construction as Specially Adapted Housing.

However, the entire proceeds of the sale, casualty loss reimbursement, or
other transfer of that housing shall be applied to the acquisition of
subsequent specially adapted housing to the extent that the proceeds equal the
purchase price of the subsequently acquired housing.

Beginning with the 2015 tax year, the exemption also applies to housing that is specifically constructed or adapted to suit a qualifying veteran's disability if the housing or adaptations are donated by a charitable organization, the veteran has been approved to receive funds for the purchase or construction of Specially Adapted Housing under Title 38, Chapter 21, Section 2101 of the United States Code, and the home has been inspected and certified by a licensed home inspector to be in compliance with applicable standards set forth in U.S. Department of Veterans Affairs, Veterans Benefits Administration Pamphlet 26-13 Handbook for Design of Specially Adapted Housing.

For purposes of this Section, "charitable organization" means any benevolent, philanthropic, patriotic,
or eleemosynary entity that solicits and
collects funds for charitable purposes and includes each local, county, or
area division of that charitable organization.

For purposes of this Section, "unmarried surviving spouse" means the
surviving spouse of the veteran at any time after the death of the veteran
during which such surviving spouse is not married.

This exemption must be reestablished on an annual basis by
certification from the Illinois Department of Veterans' Affairs to the
Department, which shall forward a copy of the certification to local
assessing officials.

A taxpayer who claims an exemption under Section 15-168 or 15-169 may not claim an exemption under this Section.

(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15.)