99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB1352

 

Introduced 2/18/2015, by Sen. Antonio Muņoz

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. Provides that, for taxable year 2015 and each taxable year thereafter, the disabled veterans standard homestead exemption is $6,000 for veterans with a service-connected disability of at least 70% and $3,000 for veterans with a service-connected disability of at least 50% but less than 70%. Provides that the residence must be occupied as a qualified residence by a disabled veteran who has an ownership interest in the property (currently, the residence must be used as the veteran's primary residence). Provides that, if the disabled veteran resides with a family member but does not have an ownership interest in the property, the property is still entitled to the exemption, subject to certain conditions. Effective immediately.


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

 

 

A BILL FOR

 

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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 occupied used as a qualified
12residence by a disabled veteran who has an ownership interest
13therein, legal or equitable.
14    (b) The amount of the exemption under this Section is as
15follows:
16        (1) for veterans with a service-connected disability
17    of at least (i) 75% for exemptions granted in taxable years
18    2007 through 2009 and (ii) 70% for exemptions granted in
19    taxable year 2010 and each taxable year thereafter, as
20    certified by the United States Department of Veterans
21    Affairs, the annual exemption is $5,000 for taxable years
22    prior to 2015 and $6,000 for taxable year 2015 and each
23    taxable year thereafter; and

 

 

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1        (2) for veterans with a service-connected disability
2    of at least 50%, but less than (i) 75% for exemptions
3    granted in taxable years 2007 through 2009 and (ii) 70% for
4    exemptions granted in taxable year 2010 and each taxable
5    year thereafter, as certified by the United States
6    Department of Veterans Affairs, the annual exemption is
7    $2,500 for taxable years prior to 2015 and $3,000 for
8    taxable year 2015 and each taxable year thereafter.
9    (b-5) If a homestead exemption is granted under this
10Section and the person awarded the exemption subsequently
11becomes a resident of a facility licensed under the Nursing
12Home Care Act or a facility operated by the United States
13Department of Veterans Affairs, then the exemption shall
14continue (i) so long as the residence continues to be occupied
15by the qualifying person's spouse or (ii) if the residence
16remains unoccupied but is still owned by the person who
17qualified for the homestead exemption.
18    (c) The tax exemption under this Section carries over to
19the benefit of the veteran's surviving spouse as long as the
20spouse holds the legal or beneficial title to the homestead,
21permanently resides thereon, and does not remarry. If the
22surviving spouse sells the property, an exemption not to exceed
23the amount granted from the most recent ad valorem tax roll may
24be transferred to his or her new residence as long as it is
25used as his or her primary residence and he or she does not
26remarry.

 

 

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1    (c-1) Beginning with taxable year 2015, nothing in this
2Section shall require the veteran to have qualified for or
3obtained the exemption before death if the veteran was killed
4in the line of duty.
5    (d) The exemption under this Section applies for taxable
6year 2007 and thereafter. A taxpayer who claims an exemption
7under Section 15-165 or 15-168 may not claim an exemption under
8this Section.
9    (e) Each taxpayer who has been granted an exemption under
10this Section must reapply on an annual basis. Application must
11be made during the application period in effect for the county
12of his or her residence. The assessor or chief county
13assessment officer may determine the eligibility of
14residential property to receive the homestead exemption
15provided by this Section by application, visual inspection,
16questionnaire, or other reasonable methods. The determination
17must be made in accordance with guidelines established by the
18Department.
19    (e-5) If a veteran meets the disability criteria for an
20exemption under this Section, and if the disabled veteran
21resides with a family member but does not have an ownership
22interest in the property, the exemption may be applied to the
23property where the disabled veteran resides, subject to the
24following limitations:
25        (1) The exemption under this subsection (e-5) shall not
26    apply to:

 

 

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1            (A) multiple residences in any tax year;
2            (B) the disabled veteran's surviving spouse; or
3            (C) a facility licensed under the Nursing Home Care
4        Act or a life care facility.
5        (2) The disabled veteran shall provide the following
6    documents to the chief county assessment officer upon
7    request or upon initial application:
8            (A) documentation of his or her disability from the
9        U.S. Department of Veteran's Affairs; and
10            (B) a valid Illinois driver's license or State
11        identification card.
12        (3) The disabled veteran shall notify the chief county
13    assessment officer if he or she no longer resides at the
14    property receiving the exemption under this subsection
15    (e-5).
16    The chief county assessment officer may adopt rules for the
17purpose of administering this subsection (e-5).
18    (f) For the purposes of this Section:
19    "Family member" means a disabled veteran's spouse, parent,
20child, step-parent, stepchild, or person related by blood,
21present or prior marriage, or civil union.
22    "Qualified residence" means real property, but less any
23portion of that property that is used for commercial purposes,
24with an equalized assessed value of less than $250,000 that is
25the disabled veteran's primary residence. Property rented for
26more than 6 months is presumed to be used for commercial

 

 

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1purposes.
2    "Veteran" means an Illinois resident who has served as a
3member of the United States Armed Forces on active duty or
4State active duty, a member of the Illinois National Guard, or
5a member of the United States Reserve Forces and who has
6received an honorable discharge.
7(Source: P.A. 97-333, eff. 8-12-11; 98-1145, eff. 12-30-14.)
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.