Public Act 098-1145
 
SB2905 EnrolledLRB098 15106 HLH 50076 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 
Sections 15-165 and 15-169 as follows:
 



    (35 ILCS 200/15-165)


    Sec. 15-165. Disabled veterans. Property up to an assessed 
value of $100,000 $70,000,
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.

    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. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)

 
    (35 ILCS 200/15-169)
    Sec. 15-169. Disabled veterans standard homestead 
exemption.
    (a) Beginning with taxable year 2007, an annual homestead 
exemption, limited to the amounts set forth in subsection (b),  
is granted for property that is used as a qualified residence 
by a disabled veteran.
    (b) 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-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.
    (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) Each taxpayer who has been granted an exemption under 
this Section must reapply on an annual basis. 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.
    (f) For the purposes of this Section:
    "Qualified residence" means 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 disabled veteran's primary residence. Property rented for 
more than 6 months is
presumed to be used for commercial 
purposes.
    "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.
(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10; 
97-333, eff. 8-12-11.)
  
 
    Section 10. The Mobile Home Local Services Tax Act is 
amended  by changing Section 7.5 as follows:
 



    (35 ILCS 515/7.5)



    Sec. 7.5. Exemption for disabled veterans. 

    (a) Beginning on January 1, 2004, a mobile home owned and 
used exclusively
by a disabled veteran or the spouse or 
unmarried surviving spouse of the
veteran as a home, is exempt 
from the tax imposed under this Act.

    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. 
    (b) As used in this Section:

    "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.

    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. 
    "Unmarried surviving spouse" means the surviving spouse of 
the veteran at any
time after the death of the veteran during 
which the surviving spouse is not
married.

    (c) Eligibility for this exemption must be reestablished on 
an annual basis
by certification from the Illinois Department 
of Veterans' Affairs to the
county clerk of the county in which 
the exempt mobile home is located. The
county
clerk shall 
forward a copy of the certification to local assessing 
officials.

(Source: P.A. 93-146, eff. 7-10-03.)

 
    Section 99. Effective date. This Act takes effect upon 
becoming law.