Rep. Deanne M. Mazzochi

Filed: 5/12/2021

 

 


 

 


 
10200SB1750ham002LRB102 16372 HLH 26216 a

1
AMENDMENT TO SENATE BILL 1750

2    AMENDMENT NO. ______. Amend Senate Bill 1750 by replacing
3everything after the enacting clause with the following:
 
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. Homestead exemption for veterans with
8disabilities.
9    (a) Beginning with taxable year 2007, an annual homestead
10exemption, limited to the amounts set forth in subsections (b)
11and (b-3), is granted for property that is used as a qualified
12residence by a veteran with a disability.
13    (b) For taxable years prior to 2015, the amount of the
14exemption under this Section is as follows:
15        (1) for veterans with a service-connected disability
16    of at least (i) 75% for exemptions granted in taxable

 

 

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1    years 2007 through 2009 and (ii) 70% for exemptions
2    granted in taxable year 2010 and each taxable year
3    thereafter, as certified by the United States Department
4    of Veterans Affairs, the annual exemption is $5,000; and
5        (2) for veterans with a service-connected disability
6    of at least 50%, but less than (i) 75% for exemptions
7    granted in taxable years 2007 through 2009 and (ii) 70%
8    for exemptions granted in taxable year 2010 and each
9    taxable year thereafter, as certified by the United States
10    Department of Veterans Affairs, the annual exemption is
11    $2,500.
12    (b-3) For taxable years 2015 and thereafter:
13        (1) if the veteran has a service connected disability
14    of 30% or more but less than 50%, as certified by the
15    United States Department of Veterans Affairs, then the
16    annual exemption is $2,500;
17        (2) if the veteran has a service connected disability
18    of 50% or more but less than 70%, as certified by the
19    United States Department of Veterans Affairs, then the
20    annual exemption is $5,000; and
21        (3) if the veteran has a service connected disability
22    of 70% or more, as certified by the United States
23    Department of Veterans Affairs, then the property is
24    exempt from taxation under this Code.
25    (b-5) If a homestead exemption is granted under this
26Section and the person awarded the exemption subsequently

 

 

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1becomes a resident of a facility licensed under the Nursing
2Home Care Act or a facility operated by the United States
3Department of Veterans Affairs, then the exemption shall
4continue (i) so long as the residence continues to be occupied
5by the qualifying person's spouse or (ii) if the residence
6remains unoccupied but is still owned by the person who
7qualified for the homestead exemption.
8    (c) The tax exemption under this Section carries over to
9the benefit of the veteran's surviving spouse as long as the
10spouse holds the legal or beneficial title to the homestead,
11permanently resides thereon, and does not remarry. If the
12surviving spouse sells the property, an exemption not to
13exceed the amount granted from the most recent ad valorem tax
14roll may be transferred to his or her new residence as long as
15it is used as his or her primary residence and he or she does
16not remarry.
17    (c-1) Beginning with taxable year 2015, nothing in this
18Section shall require the veteran to have qualified for or
19obtained the exemption before death if the veteran was killed
20in the line of duty.
21    (d) The exemption under this Section applies for taxable
22year 2007 and thereafter. A taxpayer who claims an exemption
23under Section 15-165 or 15-168 may not claim an exemption
24under this Section.
25    (e) Except as otherwise provided in this subsection (e),
26each Each taxpayer who has been granted an exemption under

 

 

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1this Section must reapply on an annual basis. Application must
2be made during the application period in effect for the county
3of his or her residence. The assessor or chief county
4assessment officer may determine the eligibility of
5residential property to receive the homestead exemption
6provided by this Section by application, visual inspection,
7questionnaire, or other reasonable methods. The determination
8must be made in accordance with guidelines established by the
9Department.
10    Beginning on and after the effective date of this
11amendatory Act of the 102nd General Assembly, if a veteran has
12a service connected disability of 100%, as certified by the
13United States Department of Veterans Affairs, the taxpayer who
14has been granted an exemption under this Section shall no
15longer be required to reapply for the exemption on an annual
16basis, but shall be required to reapply for the exemption
17every 10 years. The exemption shall be in effect for as long as
18the exemption would otherwise be permitted under this Section.
19    (e-1) If the person qualifying for the exemption does not
20occupy the qualified residence as of January 1 of the taxable
21year, the exemption granted under this Section shall be
22prorated on a monthly basis. The prorated exemption shall
23apply beginning with the first complete month in which the
24person occupies the qualified residence.
25    (e-5) Notwithstanding any other provision of law, each
26chief county assessment officer may approve this exemption for

 

 

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1the 2020 taxable year, without application, for any property
2that was approved for this exemption for the 2019 taxable
3year, provided that:
4        (1) the county board has declared a local disaster as
5    provided in the Illinois Emergency Management Agency Act
6    related to the COVID-19 public health emergency;
7        (2) the owner of record of the property as of January
8    1, 2020 is the same as the owner of record of the property
9    as of January 1, 2019;
10        (3) the exemption for the 2019 taxable year has not
11    been determined to be an erroneous exemption as defined by
12    this Code; and
13        (4) the applicant for the 2019 taxable year has not
14    asked for the exemption to be removed for the 2019 or 2020
15    taxable years.
16    Nothing in this subsection shall preclude a veteran whose
17service connected disability rating has changed since the 2019
18exemption was granted from applying for the exemption based on
19the subsequent service connected disability rating.
20    (f) For the purposes of this Section:
21    "Qualified residence" means real property, but less any
22portion of that property that is used for commercial purposes,
23with an equalized assessed value of less than $250,000 that is
24the primary residence of a veteran with a disability. Property
25rented for more than 6 months is presumed to be used for
26commercial purposes.

 

 

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1    "Veteran" means an Illinois resident who has served as a
2member of the United States Armed Forces on active duty or
3State active duty, a member of the Illinois National Guard, or
4a member of the United States Reserve Forces and who has
5received an honorable discharge.
6(Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.".