State of Illinois
91^st General Assembly
Public Acts

Public Act 91-0401

SB1198 Enrolled                                LRB9101081PTpk

    AN ACT to amend the Property Tax Code by changing Section
15-165.

    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 15-165 as follows:

    (35 ILCS 200/15-165)
    Sec.  15-165.   Disabled  veterans.  Property  up  to  an
assessed value of $58,000 $50,000, owned and used exclusively
by a disabled veteran, or the spouse or  unmarried  surviving
spouse of the veteran, as a home, is exempt. As used in  this
Section,  a disabled veteran 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.
    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.
(Source: P.A. 86-162; 86-241; 86-1028; 88-455.)

    Section 90.  The State Mandates Act is amended by  adding
Section 8.23 as follows:

    (30 ILCS 805/8.23 new)
    Sec.  8.23.  Exempt  mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of the 91st General Assembly.