96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB1286


 
Introduced 2/18/2009, by Rep. Jack D. Franks
 
SYNOPSIS AS INTRODUCED:
 		







  



35 ILCS 200/15-165





30 ILCS 805/8.33 new











    Amends the Property Tax Code.  Changes the exemption for disabled veterans.  Provides that a "disabled
veteran" is a veteran who has been awarded a 100% service-connected disability, permanent and total with no further examinations, by the United States Department of Veterans Affairs.  Amends the State
Mandates Act to require implementation without
reimbursement.
Effective immediately.















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB1286

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    AN ACT concerning revenue. 

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


 
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    Section 5. The Property Tax Code is amended by changing 
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Section 15-165 as
follows:


 



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    (35 ILCS 200/15-165)


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    Sec. 15-165. Disabled veterans. Property up to an assessed 
8
value of $70,000,
owned and used exclusively by a disabled 
9
veteran, or the spouse or unmarried
surviving spouse of the 
10
veteran, as a home, is exempt. 
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    (b) As used in this Section:
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    "Disabled veteran" means a veteran that has been awarded a 
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100% service-connected disability, permanent and total with no 
14
further examinations, by the United States Department of 
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Veterans Affairs. As used in  this
Section, a disabled veteran 
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means a person who has served in the Armed Forces
of the United 
17
States and whose disability is of such a nature that the 
18
Federal
Government has authorized payment for purchase or 
19
construction of Specially
Adapted Housing as set forth in the 
20
United States Code, Title 38, Chapter 21,
Section 2101.

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    The exemption applies to housing where Federal funds have 
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been used to
purchase or construct special adaptations to suit 
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the veteran's disability.

 


 






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    The exemption also applies to housing that is specially 
2
adapted to suit the
veteran's disability, and purchased 
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entirely or in part by the proceeds of a
sale, casualty loss 
4
reimbursement, or other transfer of a home for which the

5
Federal Government had previously authorized payment for 
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purchase or
construction as Specially Adapted Housing.

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    However, the entire proceeds of the sale, casualty loss 
8
reimbursement, or
other transfer of that housing shall be 
9
applied to the acquisition of
subsequent specially adapted 
10
housing to the extent that the proceeds equal the
purchase 
11
price of the subsequently acquired housing.

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    "Unmarried For purposes of this Section, "unmarried 
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surviving spouse" means the
surviving spouse of the veteran at 
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any time after the death of the veteran
during which such 
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surviving spouse is not married.

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    (c) This exemption must be reestablished on an annual basis 
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by
certification from the Illinois Department of Veterans' 
18
Affairs to the
Department, which shall forward a copy of the 
19
certification to local
assessing officials.

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    A taxpayer who claims an exemption under Section 15-168 or 
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15-169 may not claim an exemption under this Section.

22
(Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)


 
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    Section 90. The State Mandates Act is amended by adding 
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Section 8.33 as follows:
 
 


 






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    (30 ILCS 805/8.33 new)
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    Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8 
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of this Act, no reimbursement by the State is required for the 
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implementation of any mandate created by this amendatory Act of 
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the 96th General Assembly.
 
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    Section 999. Effective date. This Act takes effect upon 
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becoming law.