093_HB2291

 
                                     LRB093 08702 SJM 08932 b

 1        AN ACT concerning taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Mobile Home Local  Services  Tax  Act  is
 5    amended by adding Section 7.5 as follows:

 6        (35 ILCS 515/7.5 new)
 7        Sec. 7.5. Exemption for disabled veterans.
 8        (a)  Beginning  on  January  1, 2004, a mobile home owned
 9    and used exclusively by a disabled veteran or the  spouse  or
10    unmarried  surviving  spouse  of  the  veteran  as a home, is
11    exempt from the tax imposed under this Act.
12        (b)  As used in this Section
13        "Disabled veteran" means a person who (i) has  served  in
14    the  Armed  Forces  of  the United States; (ii) was honorably
15    discharged with a service-connected 100% total and  permanent
16    disability  and  was  issued  an award letter from the United
17    States Government or United States  Department  of  Veterans'
18    Affairs  or  its  predecessor  certifying that the veteran is
19    100%  totally  and  permanently  disabled;  and  (iii)  is  a
20    permanent resident of this State on January 1 of the tax year
21    for which the exemption is being claimed.
22        "Unmarried surviving spouse" means the  surviving  spouse
23    of  the  veteran  at  any time after the death of the veteran
24    during which the surviving spouse is not married.
25        (c)  Eligibility for this exemption must be reestablished
26    on  an  annual  basis  by  certification  from  the  Illinois
27    Department of Veterans' Affairs to the county  clerk  of  the
28    county in which the exempt mobile home is located. The county
29    clerk  shall  forward  a  copy  of the certification to local
30    assessing officials.
 
                            -2-      LRB093 08702 SJM 08932 b
 1        Section 90.  The State Mandates Act is amended by  adding
 2    Section 8.27 as follows:

 3        (30 ILCS 805/8.27 new)
 4        Sec.  8.27.  Exempt  mandate.  Notwithstanding Sections 6
 5    and 8 of this Act, no reimbursement by the State is  required
 6    for  the  implementation  of  any  mandate  created  by  this
 7    amendatory Act of the 93rd General Assembly.

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