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Public Act 099-0375
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| SB0107 Enrolled | LRB099 06566 HLH 26639 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, |
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 15-169 and by adding Section 10-23 as follows:
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(35 ILCS 200/10-23 new) |
Sec. 10-23. Improvements to residential property; |
accessibility. |
(a) Accessibility improvements made to residential |
property shall not increase the assessed valuation of the |
property for a period of 7 years after the improvements are |
completed. |
(b) For the purposes of this Section, "accessibility |
improvement" means a home modification listed under the Home |
Services Program administered by the Department of Human |
Services (Part 686 of Title 89 of the Illinois Administrative |
Code), including, but not limited to the installation of ramps |
and grab-bars, widening door-ways, and other changes to enhance |
the independence of a disabled or elderly individual.
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(35 ILCS 200/15-169) |
Sec. 15-169. Disabled veterans standard homestead |
exemption. |
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(a) Beginning with taxable year 2007, an annual homestead |
exemption, limited to the amounts set forth in subsections (b) |
and (b-3) subsection (b), is granted for property that is used |
as a qualified residence by a disabled veteran. |
(b) For taxable years prior to 2015, the 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 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 |
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United States Department of Veterans Affairs, then the |
annual exemption is $5,000; and |
(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. |
(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 |
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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
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member of the United States Armed Forces on active duty or
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State active duty, a member of the Illinois National Guard, or
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