99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB0652

 

Introduced 1/28/2015, by Sen. Dan Kotowski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. Removes a provision requiring taxpayers who have been granted a disabled veterans standard homestead exemption to reapply on an annual basis. Effective January 1, 2016.


LRB099 00149 HLH 20149 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB0652LRB099 00149 HLH 20149 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 15-169 as follows:
 
6    (35 ILCS 200/15-169)
7    Sec. 15-169. Disabled veterans standard homestead
8exemption.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsection (b),
11is granted for property that is used as a qualified residence
12by a disabled veteran.
13    (b) The amount of the exemption under this Section is as
14follows:
15        (1) for veterans with a service-connected disability
16    of at least (i) 75% for exemptions granted in taxable years
17    2007 through 2009 and (ii) 70% for exemptions granted in
18    taxable year 2010 and each taxable year thereafter, as
19    certified by the United States Department of Veterans
20    Affairs, the annual exemption is $5,000; and
21        (2) for veterans with a service-connected disability
22    of at least 50%, but less than (i) 75% for exemptions
23    granted in taxable years 2007 through 2009 and (ii) 70% for

 

 

SB0652- 2 -LRB099 00149 HLH 20149 b

1    exemptions granted in taxable year 2010 and each taxable
2    year thereafter, as certified by the United States
3    Department of Veterans Affairs, the annual exemption is
4    $2,500.
5    (b-5) If a homestead exemption is granted under this
6Section and the person awarded the exemption subsequently
7becomes a resident of a facility licensed under the Nursing
8Home Care Act or a facility operated by the United States
9Department of Veterans Affairs, then the exemption shall
10continue (i) so long as the residence continues to be occupied
11by the qualifying person's spouse or (ii) if the residence
12remains unoccupied but is still owned by the person who
13qualified for the homestead exemption.
14    (c) The tax exemption under this Section carries over to
15the benefit of the veteran's surviving spouse as long as the
16spouse holds the legal or beneficial title to the homestead,
17permanently resides thereon, and does not remarry. If the
18surviving spouse sells the property, an exemption not to exceed
19the amount granted from the most recent ad valorem tax roll may
20be transferred to his or her new residence as long as it is
21used as his or her primary residence and he or she does not
22remarry.
23    (d) The exemption under this Section applies for taxable
24year 2007 and thereafter. A taxpayer who claims an exemption
25under Section 15-165 or 15-168 may not claim an exemption under
26this Section.

 

 

SB0652- 3 -LRB099 00149 HLH 20149 b

1    (e) Each taxpayer who has been granted an exemption under
2this Section must reapply on an annual basis. Application must
3be made during the application period in effect for the county
4of his or her residence. The assessor or chief county
5assessment officer may determine the eligibility of
6residential property to receive the homestead exemption
7provided by this Section by application, visual inspection,
8questionnaire, or other reasonable methods. The determination
9must be made in accordance with guidelines established by the
10Department.
11    (f) For the purposes of this Section:
12    "Qualified residence" means real property, but less any
13portion of that property that is used for commercial purposes,
14with an equalized assessed value of less than $250,000 that is
15the disabled veteran's primary residence. Property rented for
16more than 6 months is presumed to be used for commercial
17purposes.
18    "Veteran" means an Illinois resident who has served as a
19member of the United States Armed Forces on active duty or
20State active duty, a member of the Illinois National Guard, or
21a member of the United States Reserve Forces and who has
22received an honorable discharge.
23(Source: P.A. 96-1298, eff. 1-1-11; 96-1418, eff. 8-2-10;
2497-333, eff. 8-12-11.)
 
25    Section 99. Effective date. This Act takes effect January
261, 2016.