| |
Public Act 103-0596 Public Act 0596 103RD GENERAL ASSEMBLY | Public Act 103-0596 | HB0612 Enrolled | LRB103 04197 HLH 49203 b |
|
| AN ACT concerning revenue. | Be it enacted by the People of the State of Illinois, | represented in the General Assembly: | Section 5. The Property Tax Code is amended by changing | Section 15-169 as follows: | (35 ILCS 200/15-169) | Sec. 15-169. Homestead exemption for veterans with | disabilities and veterans of World War II . | (a) Beginning with taxable year 2007, an annual homestead | exemption, limited as provided in this Section to the amounts | set forth in subsections (b) and (b-3) , is granted for | property that is used as a qualified residence by a veteran | with a disability , and beginning with taxable year 2024, an | annual homestead exemption, limited to the amounts set forth | in subsection (b-4), is granted for property that is used as a | qualified residence by a veteran who was a member of the United | States Armed Forces during World War II . | (b) For taxable years prior to 2015, the amount of the | exemption under this Section is as follows: | (1) for veterans with a service-connected disability | of at least (i) 75% for exemptions granted in taxable | years 2007 through 2009 and (ii) 70% for exemptions | granted in taxable year 2010 and each taxable year |
| thereafter, as certified by the United States Department | of Veterans Affairs, the annual exemption is $5,000; and | (2) for veterans with a service-connected disability | of at least 50%, but less than (i) 75% for exemptions | granted in taxable years 2007 through 2009 and (ii) 70% | for exemptions granted in taxable year 2010 and each | taxable year thereafter, as certified by the United States | Department of Veterans Affairs, the annual exemption is | $2,500. | (b-3) For taxable years 2015 through 2022 and thereafter : | (1) if the veteran has a service connected disability | of 30% or more but less than 50%, as certified by the | United States Department of Veterans Affairs, then the | annual exemption is $2,500; | (2) if the veteran has a service connected disability | of 50% or more but less than 70%, as certified by the | United States Department of Veterans Affairs, then the | annual exemption is $5,000; | (3) if the veteran has a service connected disability | of 70% or more, as certified by the United States | Department of Veterans Affairs, then the property is | exempt from taxation under this Code; and | (4) (Blank). for taxable year 2023 and thereafter, if | the taxpayer is the surviving spouse of a veteran whose | death was determined to be service-connected and who is | certified by the United States Department of Veterans |
| Affairs as a recipient of dependency and indemnity | compensation under federal law, then the property is also | exempt from taxation under this Code. | (b-3.1) For taxable year 2023 and thereafter: | (1) if the veteran has a service connected disability | of 30% or more but less than 50%, as certified by the | United States Department of Veterans Affairs as of the | date the application is submitted for the exemption under | this Section for the applicable taxable year, then the | annual exemption is $2,500; | (2) if the veteran has a service connected disability | of 50% or more but less than 70%, as certified by the | United States Department of Veterans Affairs as of the | date the application is submitted for the exemption under | this Section for the applicable taxable year, then the | annual exemption is $5,000; | (3) if the veteran has a service connected disability | of 70% or more, as certified by the United States | Department of Veterans Affairs as of the date the | application is submitted for the exemption under this | Section for the applicable taxable year, then the first | $250,000 in equalized assessed value of the property is | exempt from taxation under this Code; and | (4) if the taxpayer is the surviving spouse of a | veteran whose death was determined to be service-connected | and who is certified by the United States Department of |
| Veterans Affairs as a recipient of dependency and | indemnity compensation under federal law as of the date | the application is submitted for the exemption under this | Section for the applicable taxable year, then the first | $250,000 in equalized assessed value of the property is | also exempt from taxation under this Code. | This amendatory Act of the 103rd General Assembly shall | not be used as the basis for any appeal filed with the chief | county assessment officer, the board of review, the Property | Tax Appeal Board, or the circuit court with respect to the | scope or meaning of the exemption under this Section for a tax | year prior to tax year 2023. | (b-4) For taxable years on or after 2024, if the veteran | was a member of the United States Armed Forces during World War | II, then the property is exempt from taxation under this Code | regardless of the veteran's level of disability. | (b-5) If a homestead exemption is granted under this | Section and the person awarded the exemption subsequently | becomes a resident of a facility licensed under the Nursing | Home Care Act or a facility operated by the United States | Department of Veterans Affairs, then the exemption shall | continue (i) so long as the residence continues to be occupied | by the qualifying person's spouse or (ii) if the residence | remains unoccupied but is still owned by the person who | qualified for the homestead exemption. | (c) The tax exemption under this Section carries over to |
| the benefit of the veteran's surviving spouse as long as the | spouse holds the legal or beneficial title to the homestead, | permanently resides thereon, and does not remarry. If the | surviving spouse sells the property, an exemption not to | exceed the amount granted from the most recent ad valorem tax | roll may be transferred to his or her new residence as long as | it is used as his or her primary residence and he or she does | not remarry. | As used in this subsection (c): | (1) for taxable years prior to 2015, "surviving | spouse" means the surviving spouse of a veteran who | obtained an exemption under this Section prior to his or | her death; | (2) for taxable years 2015 through 2022, "surviving | spouse" means (i) the surviving spouse of a veteran who | obtained an exemption under this Section prior to his or | her death and (ii) the surviving spouse of a veteran who | was killed in the line of duty at any time prior to the | expiration of the application period in effect for the | exemption for the taxable year for which the exemption is | sought; and | (3) for taxable year 2023 and thereafter, "surviving | spouse" means: (i) the surviving spouse of a veteran who | obtained the exemption under this Section prior to his or | her death; (ii) the surviving spouse of a veteran who was | killed in the line of duty at any time prior to the |
| expiration of the application period in effect for the | exemption for the taxable year for which the exemption is | sought; (iii) the surviving spouse of a veteran who did | not obtain an exemption under this Section before death, | but who would have qualified for the exemption under this | Section in the taxable year for which the exemption is | sought if he or she had survived, and whose surviving | spouse has been a resident of Illinois from the time of the | veteran's death through the taxable year for which the | exemption is sought; and (iv) the surviving spouse of a | veteran whose death was determined to be | service-connected, but who would not otherwise qualify | under item (i), (ii), or (iii), if the spouse (A) is | certified by the United States Department of Veterans | Affairs as a recipient of dependency and indemnity | compensation under federal law at any time prior to the | expiration of the application period in effect for the | exemption for the taxable year for which the exemption is | sought and (B) remains eligible for that dependency and | indemnity compensation as of January 1 of the taxable year | for which the exemption is sought. | (c-1) Beginning with taxable year 2015, nothing in this | Section shall require the veteran to have qualified for or | obtained the exemption before death if the veteran was killed | in the line of duty. | (d) The exemption under this Section applies for taxable |
| year 2007 and thereafter. A taxpayer who claims an exemption | under Section 15-165 or 15-168 may not claim an exemption | under this Section. | (e) Except as otherwise provided in this subsection (e), | each taxpayer who has been granted an exemption under this | Section must reapply on an annual basis , except that a veteran | who qualifies as a result of his or her service in World War II | need not reapply . Application must be made during the | application period in effect for the county of his or her | residence. The assessor or chief county assessment officer may | determine the eligibility of residential property to receive | the homestead exemption provided by this Section by | application, visual inspection, questionnaire, or other | reasonable methods. The determination must be made in | accordance with guidelines established by the Department. | On and after May 23, 2022 (the effective date of Public Act | 102-895), if a veteran has a combined service connected | disability rating of 100% and is deemed to be permanently and | totally disabled, as certified by the United States Department | of Veterans Affairs, the taxpayer who has been granted an | exemption under this Section shall no longer be required to | reapply for the exemption on an annual basis, and the | exemption shall be in effect for as long as the exemption would | otherwise be permitted under this Section. | (e-1) If the person qualifying for the exemption does not | occupy the qualified residence as of January 1 of the taxable |
| year, the exemption granted under this Section shall be | prorated on a monthly basis. The prorated exemption shall | apply beginning with the first complete month in which the | person occupies the qualified residence. | (e-5) Notwithstanding any other provision of law, each | chief county assessment officer may approve this exemption for | the 2020 taxable year, without application, for any property | that was approved for this exemption for the 2019 taxable | year, provided that: | (1) the county board has declared a local disaster as | provided in the Illinois Emergency Management Agency Act | related to the COVID-19 public health emergency; | (2) the owner of record of the property as of January | 1, 2020 is the same as the owner of record of the property | as of January 1, 2019; | (3) the exemption for the 2019 taxable year has not | been determined to be an erroneous exemption as defined by | this Code; and | (4) the applicant for the 2019 taxable year has not | asked for the exemption to be removed for the 2019 or 2020 | taxable years. | Nothing in this subsection shall preclude a veteran whose | service connected disability rating has changed since the 2019 | exemption was granted from applying for the exemption based on | the subsequent service connected disability rating. | (e-10) Notwithstanding any other provision of law, each |
| chief county assessment officer may approve this exemption for | the 2021 taxable year, without application, for any property | that was approved for this exemption for the 2020 taxable | year, if: | (1) the county board has declared a local disaster as | provided in the Illinois Emergency Management Agency Act | related to the COVID-19 public health emergency; | (2) the owner of record of the property as of January | 1, 2021 is the same as the owner of record of the property | as of January 1, 2020; | (3) the exemption for the 2020 taxable year has not | been determined to be an erroneous exemption as defined by | this Code; and | (4) the taxpayer for the 2020 taxable year has not | asked for the exemption to be removed for the 2020 or 2021 | taxable years. | Nothing in this subsection shall preclude a veteran whose | service connected disability rating has changed since the 2020 | exemption was granted from applying for the exemption based on | the subsequent service connected disability rating. | (f) For the purposes of this Section: | "Qualified residence" means , before tax year 2023, real | property, but less any portion of that property that is used | for commercial purposes, with an equalized assessed value of | less than $250,000 that is the primary residence of a veteran | with a disability. "Qualified residence" means, for tax year |
| 2023 and thereafter, real property, but less any portion of | that property that is used for commercial purposes, that is | the primary residence of a veteran with a disability. Property | rented for more than 6 months is presumed to be used for | commercial purposes. | "Service-connected disability" means an illness or injury | (i) that was caused by or worsened by active military service, | (ii) that is a current disability as of the date of the | application for the exemption under this Section for the | applicable tax year, as demonstrated by the veteran's United | States Department of Veterans Affairs certification, and (iii) | for which the veteran receives disability compensation. | For tax years 2022 and prior, "veteran" "Veteran" means an | Illinois resident who has served as a member of the United | States Armed Forces on active duty or State active duty, a | member of the Illinois National Guard, or a member of the | United States Reserve Forces and who has received an honorable | discharge. For taxable years 2023 and thereafter, "veteran" | means an Illinois resident who has served as a member of the | United States Armed Forces on active duty or State active | duty, a member of the Illinois National Guard, or a member of | the United States Reserve Forces and who has a | service-connected disability, as certified by the United | States Department of Veterans Affairs, and receives disability | compensation. | (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; |
| 103-154, eff. 6-30-23.) | Section 99. Effective date. This Act takes effect upon | becoming law. |
Effective Date: 7/1/2024
|
|
|