BOWLES. 35 ILCS 200/15-164 new 35 ILCS 200/15-165 30 ILCS 805/8.26 new Amends the Property Tax Code. Provides that any real estate that is owned and used by a veteran as homestead property is exempt from taxation if (i) the veteran was honorably discharged with a service-connected total and permanent disability and certain evidence of this is provided and (ii) the veteran is a permanent resident of this State on January 1 of the tax year for which the exemption is being claimed. A surviving spouse of a veteran who was honorably discharged with a service-connected total and permanent disability is eligible for the exemption if certain conditions are met. Provides that any real estate that is owned and used as homestead property by the surviving spouse of a veteran is exempt from taxation if (i) the veteran died from service-connected causes while on active duty as a member of the United States Armed Forces and certain evidence of this is provided, (ii) the veteran was a permanent resident of this State on January 1 of the year in which the veteran died, (iii) the property was the homestead of the veteran and his or her surviving spouse at the time of the veteran's death, and (iv) the spouse has not remarried. Provides that a person is not allowed to claim an exemption under these provisions and the provisions concerning exemptions for veterans eligible for specially adapted housing in the same taxable year. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. FEB-05-2002 S FIRST READING FEB-05-2002 S REFERRED TO SENATE RULES COMMITTEE RULES JAN-07-2003 S SESSION SINE DIE END OF INQUIRY Full Text Bill Summary