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Rep. Stephanie A. Kifowit
Filed: 4/17/2024
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1 | | AMENDMENT TO HOUSE BILL 612
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2 | | AMENDMENT NO. ______. Amend House Bill 612 by replacing |
3 | | everything after the enacting clause with the following: |
4 | | "Section 5. The Property Tax Code is amended by changing |
5 | | Section 15-169 as follows: |
6 | | (35 ILCS 200/15-169) |
7 | | Sec. 15-169. Homestead exemption for veterans with |
8 | | disabilities and veterans of World War II . |
9 | | (a) Beginning with taxable year 2007, an annual homestead |
10 | | exemption, limited as provided in this Section to the amounts |
11 | | set forth in subsections (b) and (b-3) , is granted for |
12 | | property that is used as a qualified residence by a veteran |
13 | | with a disability , and beginning with taxable year 2023, an |
14 | | annual homestead exemption, limited to the amounts set forth |
15 | | in subsection (b-4), is granted for property that is used as a |
16 | | qualified residence by a veteran who was a member of the United |
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1 | | States Armed Forces during World War II . |
2 | | (b) For taxable years prior to 2015, the amount of the |
3 | | exemption under this Section is as follows: |
4 | | (1) for veterans with a service-connected disability |
5 | | of at least (i) 75% for exemptions granted in taxable |
6 | | years 2007 through 2009 and (ii) 70% for exemptions |
7 | | granted in taxable year 2010 and each taxable year |
8 | | thereafter, as certified by the United States Department |
9 | | of Veterans Affairs, the annual exemption is $5,000; and |
10 | | (2) for veterans with a service-connected disability |
11 | | of at least 50%, but less than (i) 75% for exemptions |
12 | | granted in taxable years 2007 through 2009 and (ii) 70% |
13 | | for exemptions granted in taxable year 2010 and each |
14 | | taxable year thereafter, as certified by the United States |
15 | | Department of Veterans Affairs, the annual exemption is |
16 | | $2,500. |
17 | | (b-3) For taxable years 2015 through 2023 and thereafter : |
18 | | (1) if the veteran has a service connected disability |
19 | | of 30% or more but less than 50%, as certified by the |
20 | | United States Department of Veterans Affairs, then the |
21 | | annual exemption is $2,500; |
22 | | (2) if the veteran has a service connected disability |
23 | | of 50% or more but less than 70%, as certified by the |
24 | | United States Department of Veterans Affairs, then the |
25 | | annual exemption is $5,000; |
26 | | (3) if the veteran has a service connected disability |
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1 | | of 70% or more, as certified by the United States |
2 | | Department of Veterans Affairs, then the property is |
3 | | exempt from taxation under this Code; and |
4 | | (4) for taxable year 2023 and thereafter , if the |
5 | | taxpayer is the surviving spouse of a veteran whose death |
6 | | was determined to be service-connected and who is |
7 | | certified by the United States Department of Veterans |
8 | | Affairs as a recipient of dependency and indemnity |
9 | | compensation under federal law, then the property is also |
10 | | exempt from taxation under this Code. |
11 | | (b-3.1) For taxable year 2024 and thereafter: |
12 | | (1) if the veteran has a service connected disability |
13 | | of 30% or more but less than 50%, as certified by the |
14 | | United States Department of Veterans Affairs as of the |
15 | | date the application is submitted for the exemption under |
16 | | this Section for the applicable taxable year, then the |
17 | | annual exemption is $2,500; |
18 | | (2) if the veteran has a service connected disability |
19 | | of 50% or more but less than 70%, as certified by the |
20 | | United States Department of Veterans Affairs as of the |
21 | | date the application is submitted for the exemption under |
22 | | this Section for the applicable taxable year, then the |
23 | | annual exemption is $5,000; |
24 | | (3) if the veteran has a service connected disability |
25 | | of 70% or more, as certified by the United States |
26 | | Department of Veterans Affairs as of the date the |
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1 | | application is submitted for the exemption under this |
2 | | Section for the applicable taxable year, then the first |
3 | | $250,000 in equalized assessed value of the property is |
4 | | exempt from taxation under this Code; and |
5 | | (4) if the taxpayer is the surviving spouse of a |
6 | | veteran whose death was determined to be service-connected |
7 | | and who is certified by the United States Department of |
8 | | Veterans Affairs as a recipient of dependency and |
9 | | indemnity compensation under federal law as of the date |
10 | | the application is submitted for the exemption under this |
11 | | Section for the applicable taxable year, then the first |
12 | | $250,000 in equalized assessed value of the property is |
13 | | also exempt from taxation under this Code. |
14 | | This amendatory Act of the 103rd General Assembly shall |
15 | | not be used as the basis for any appeal filed with the chief |
16 | | county assessment officer, the board of review, the Property |
17 | | Tax Appeal Board, or the circuit court with respect to the |
18 | | scope or meaning of the exemption under this Section for a tax |
19 | | year prior to tax year 2024. |
20 | | (b-4) For taxable years on or after 2023, if the veteran |
21 | | was a member of the United States Armed Forces during World War |
22 | | II, then the property is exempt from taxation under this Code |
23 | | regardless of the veteran's level of disability. |
24 | | (b-5) If a homestead exemption is granted under this |
25 | | Section and the person awarded the exemption subsequently |
26 | | becomes a resident of a facility licensed under the Nursing |
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1 | | Home Care Act or a facility operated by the United States |
2 | | Department of Veterans Affairs, then the exemption shall |
3 | | continue (i) so long as the residence continues to be occupied |
4 | | by the qualifying person's spouse or (ii) if the residence |
5 | | remains unoccupied but is still owned by the person who |
6 | | qualified for the homestead exemption. |
7 | | (c) The tax exemption under this Section carries over to |
8 | | the benefit of the veteran's surviving spouse as long as the |
9 | | spouse holds the legal or beneficial title to the homestead, |
10 | | permanently resides thereon, and does not remarry. If the |
11 | | surviving spouse sells the property, an exemption not to |
12 | | exceed the amount granted from the most recent ad valorem tax |
13 | | roll may be transferred to his or her new residence as long as |
14 | | it is used as his or her primary residence and he or she does |
15 | | not remarry. |
16 | | As used in this subsection (c): |
17 | | (1) for taxable years prior to 2015, "surviving |
18 | | spouse" means the surviving spouse of a veteran who |
19 | | obtained an exemption under this Section prior to his or |
20 | | her death; |
21 | | (2) for taxable years 2015 through 2022, "surviving |
22 | | spouse" means (i) the surviving spouse of a veteran who |
23 | | obtained an exemption under this Section prior to his or |
24 | | her death and (ii) the surviving spouse of a veteran who |
25 | | was killed in the line of duty at any time prior to the |
26 | | expiration of the application period in effect for the |
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1 | | exemption for the taxable year for which the exemption is |
2 | | sought; and |
3 | | (3) for taxable year 2023 and thereafter, "surviving |
4 | | spouse" means: (i) the surviving spouse of a veteran who |
5 | | obtained the exemption under this Section prior to his or |
6 | | her death; (ii) the surviving spouse of a veteran who was |
7 | | killed in the line of duty at any time prior to the |
8 | | expiration of the application period in effect for the |
9 | | exemption for the taxable year for which the exemption is |
10 | | sought; (iii) the surviving spouse of a veteran who did |
11 | | not obtain an exemption under this Section before death, |
12 | | but who would have qualified for the exemption under this |
13 | | Section in the taxable year for which the exemption is |
14 | | sought if he or she had survived, and whose surviving |
15 | | spouse has been a resident of Illinois from the time of the |
16 | | veteran's death through the taxable year for which the |
17 | | exemption is sought; and (iv) the surviving spouse of a |
18 | | veteran whose death was determined to be |
19 | | service-connected, but who would not otherwise qualify |
20 | | under item (i), (ii), or (iii), if the spouse (A) is |
21 | | certified by the United States Department of Veterans |
22 | | Affairs as a recipient of dependency and indemnity |
23 | | compensation under federal law at any time prior to the |
24 | | expiration of the application period in effect for the |
25 | | exemption for the taxable year for which the exemption is |
26 | | sought and (B) remains eligible for that dependency and |
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1 | | indemnity compensation as of January 1 of the taxable year |
2 | | for which the exemption is sought. |
3 | | (c-1) Beginning with taxable year 2015, nothing in this |
4 | | Section shall require the veteran to have qualified for or |
5 | | obtained the exemption before death if the veteran was killed |
6 | | in the line of duty. |
7 | | (d) The exemption under this Section applies for taxable |
8 | | year 2007 and thereafter. A taxpayer who claims an exemption |
9 | | under Section 15-165 or 15-168 may not claim an exemption |
10 | | under this Section. |
11 | | (e) Except as otherwise provided in this subsection (e), |
12 | | each taxpayer who has been granted an exemption under this |
13 | | Section must reapply on an annual basis , except that a veteran |
14 | | who qualifies as a result of his or her service in World War II |
15 | | need not reapply . Application must be made during the |
16 | | application period in effect for the county of his or her |
17 | | residence. The assessor or chief county assessment officer may |
18 | | determine the eligibility of residential property to receive |
19 | | the homestead exemption provided by this Section by |
20 | | application, visual inspection, questionnaire, or other |
21 | | reasonable methods. The determination must be made in |
22 | | accordance with guidelines established by the Department. |
23 | | On and after May 23, 2022 (the effective date of Public Act |
24 | | 102-895), if a veteran has a combined service connected |
25 | | disability rating of 100% and is deemed to be permanently and |
26 | | totally disabled, as certified by the United States Department |
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1 | | of Veterans Affairs, the taxpayer who has been granted an |
2 | | exemption under this Section shall no longer be required to |
3 | | reapply for the exemption on an annual basis, and the |
4 | | exemption shall be in effect for as long as the exemption would |
5 | | otherwise be permitted under this Section. |
6 | | (e-1) If the person qualifying for the exemption does not |
7 | | occupy the qualified residence as of January 1 of the taxable |
8 | | year, the exemption granted under this Section shall be |
9 | | prorated on a monthly basis. The prorated exemption shall |
10 | | apply beginning with the first complete month in which the |
11 | | person occupies the qualified residence. |
12 | | (e-5) Notwithstanding any other provision of law, each |
13 | | chief county assessment officer may approve this exemption for |
14 | | the 2020 taxable year, without application, for any property |
15 | | that was approved for this exemption for the 2019 taxable |
16 | | year, provided that: |
17 | | (1) the county board has declared a local disaster as |
18 | | provided in the Illinois Emergency Management Agency Act |
19 | | related to the COVID-19 public health emergency; |
20 | | (2) the owner of record of the property as of January |
21 | | 1, 2020 is the same as the owner of record of the property |
22 | | as of January 1, 2019; |
23 | | (3) the exemption for the 2019 taxable year has not |
24 | | been determined to be an erroneous exemption as defined by |
25 | | this Code; and |
26 | | (4) the applicant for the 2019 taxable year has not |
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1 | | asked for the exemption to be removed for the 2019 or 2020 |
2 | | taxable years. |
3 | | Nothing in this subsection shall preclude a veteran whose |
4 | | service connected disability rating has changed since the 2019 |
5 | | exemption was granted from applying for the exemption based on |
6 | | the subsequent service connected disability rating. |
7 | | (e-10) Notwithstanding any other provision of law, each |
8 | | chief county assessment officer may approve this exemption for |
9 | | the 2021 taxable year, without application, for any property |
10 | | that was approved for this exemption for the 2020 taxable |
11 | | year, if: |
12 | | (1) the county board has declared a local disaster as |
13 | | provided in the Illinois Emergency Management Agency Act |
14 | | related to the COVID-19 public health emergency; |
15 | | (2) the owner of record of the property as of January |
16 | | 1, 2021 is the same as the owner of record of the property |
17 | | as of January 1, 2020; |
18 | | (3) the exemption for the 2020 taxable year has not |
19 | | been determined to be an erroneous exemption as defined by |
20 | | this Code; and |
21 | | (4) the taxpayer for the 2020 taxable year has not |
22 | | asked for the exemption to be removed for the 2020 or 2021 |
23 | | taxable years. |
24 | | Nothing in this subsection shall preclude a veteran whose |
25 | | service connected disability rating has changed since the 2020 |
26 | | exemption was granted from applying for the exemption based on |
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1 | | the subsequent service connected disability rating. |
2 | | (f) For the purposes of this Section: |
3 | | "Qualified residence" means , before tax year 2024, real |
4 | | property, but less any portion of that property that is used |
5 | | for commercial purposes, with an equalized assessed value of |
6 | | less than $250,000 that is the primary residence of a veteran |
7 | | with a disability. "Qualified residence" means, for tax year |
8 | | 2024 and thereafter, real property, but less any portion of |
9 | | that property that is used for commercial purposes, that is |
10 | | the primary residence of a veteran with a disability. Property |
11 | | rented for more than 6 months is presumed to be used for |
12 | | commercial purposes. |
13 | | "Service-connected disability" means an illness or injury |
14 | | (i) that was caused by or worsened by active military service, |
15 | | (ii) that is a current disability as of the date of the |
16 | | application for the exemption under this Section for the |
17 | | applicable tax year, as demonstrated by the veteran's United |
18 | | States Department of Veterans Affairs certification, and (iii) |
19 | | for which the veteran receives disability compensation. |
20 | | For tax years 2023 and prior, "veteran" "Veteran" means an |
21 | | Illinois resident who has served as a member of the United |
22 | | States Armed Forces on active duty or State active duty, a |
23 | | member of the Illinois National Guard, or a member of the |
24 | | United States Reserve Forces and who has received an honorable |
25 | | discharge. For taxable years 2024 and thereafter, "veteran" |
26 | | means an Illinois resident who has served as a member of the |
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1 | | United States Armed Forces on active duty or State active |
2 | | duty, a member of the Illinois National Guard, or a member of |
3 | | the United States Reserve Forces and who has a |
4 | | service-connected disability, as certified by the United |
5 | | States Department of Veterans Affairs, and receives disability |
6 | | compensation. |
7 | | (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; |
8 | | 103-154, eff. 6-30-23.) |
9 | | Section 99. Effective date. This Act takes effect upon |
10 | | becoming law.". |