Full Text of HB0130 102nd General Assembly
HB0130 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB0130 Introduced 1/14/2021, by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. 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,
| 3 | | represented in the General Assembly:
| 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 to the amounts set forth in subsections (b) | 11 | | and (b-3), is granted for property that is used as a qualified | 12 | | residence by a veteran with a disability. | 13 | | (b) For taxable years prior to 2015, the amount of the | 14 | | exemption 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 | 17 | | years 2007 through 2009 and (ii) 70% for exemptions | 18 | | granted in taxable year 2010 and each taxable year | 19 | | thereafter, as certified by the United States Department | 20 | | of Veterans 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% |
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| 1 | | for exemptions granted in taxable year 2010 and each | 2 | | taxable year thereafter, as certified by the United States | 3 | | Department of Veterans Affairs, the annual exemption is | 4 | | $2,500. | 5 | | (b-3) For taxable years 2015 and thereafter: | 6 | | (1) if the veteran has a service connected disability | 7 | | of 30% or more but less than 50%, as certified by the | 8 | | United States Department of Veterans Affairs, then the | 9 | | annual exemption is $2,500; | 10 | | (2) if the veteran has a service connected disability | 11 | | of 50% or more but less than 70%, as certified by the | 12 | | United States Department of Veterans Affairs, then the | 13 | | annual exemption is $5,000; and | 14 | | (3) if the veteran has a service connected disability | 15 | | of 70% or more, as certified by the United States | 16 | | Department of Veterans Affairs, then the property is | 17 | | exempt from taxation under this Code ; beginning in taxable | 18 | | year 2021, if the veteran was a member of the United States | 19 | | Armed Forces during World War II, then the property is | 20 | | exempt from taxation under this Code regardless of the | 21 | | veteran's level of disability . | 22 | | (b-5) If a homestead exemption is granted under this | 23 | | Section and the person awarded the exemption subsequently | 24 | | becomes a resident of a facility licensed under the Nursing | 25 | | Home Care Act or a facility operated by the United States | 26 | | Department of Veterans Affairs, then the exemption shall |
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| 1 | | continue (i) so long as the residence continues to be occupied | 2 | | by the qualifying person's spouse or (ii) if the residence | 3 | | remains unoccupied but is still owned by the person who | 4 | | qualified for the homestead exemption. | 5 | | (c) The tax exemption under this Section carries over to | 6 | | the benefit of the veteran's
surviving spouse as long as the | 7 | | spouse holds the legal or
beneficial title to the homestead, | 8 | | permanently resides
thereon, and does not remarry. If the | 9 | | surviving spouse sells
the property, an exemption not to | 10 | | exceed the amount granted
from the most recent ad valorem tax | 11 | | roll may be transferred to
his or her new residence as long as | 12 | | it is used as his or her
primary residence and he or she does | 13 | | not remarry. | 14 | | (c-1) Beginning with taxable year 2015, nothing in this | 15 | | Section shall require the veteran to have qualified for or | 16 | | obtained the exemption before death if the veteran was killed | 17 | | in the line of duty. | 18 | | (d) The exemption under this Section applies for taxable | 19 | | year 2007 and thereafter. A taxpayer who claims an exemption | 20 | | under Section 15-165 or 15-168 may not claim an exemption | 21 | | under this Section. | 22 | | (e) Each taxpayer who has been granted an exemption under | 23 | | this Section must reapply on an annual basis , provided that a | 24 | | veteran who qualifies as a result of his or her service in | 25 | | World War II need not reapply . Application must be made during | 26 | | the application period
in effect for the county of his or her |
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| 1 | | residence. The assessor
or chief county assessment officer may | 2 | | determine the
eligibility of residential property to receive | 3 | | the homestead
exemption provided by this Section by | 4 | | application, visual
inspection, questionnaire, or other | 5 | | reasonable methods. The
determination must be made in | 6 | | accordance with guidelines
established by the Department. | 7 | | (e-1) If the person qualifying for the exemption does not | 8 | | occupy the qualified residence as of January 1 of the taxable | 9 | | year, the exemption granted under this Section shall be | 10 | | prorated on a monthly basis. The prorated exemption shall | 11 | | apply beginning with the first complete month in which the | 12 | | person occupies the qualified residence. | 13 | | (e-5) Notwithstanding any other provision of law, each | 14 | | chief county assessment officer may approve this exemption for | 15 | | the 2020 taxable year, without application, for any property | 16 | | that was approved for this exemption for the 2019 taxable | 17 | | year, provided that: | 18 | | (1) the county board has declared a local disaster as | 19 | | provided in the Illinois Emergency Management Agency Act | 20 | | related to the COVID-19 public health emergency; | 21 | | (2) the owner of record of the property as of January | 22 | | 1, 2020 is the same as the owner of record of the property | 23 | | as of January 1, 2019; | 24 | | (3) the exemption for the 2019 taxable year has not | 25 | | been determined to be an erroneous exemption as defined by | 26 | | this Code; and |
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| 1 | | (4) the applicant for the 2019 taxable year has not | 2 | | asked for the exemption to be removed for the 2019 or 2020 | 3 | | taxable years. | 4 | | Nothing in this subsection shall preclude a veteran whose | 5 | | service connected disability rating has changed since the 2019 | 6 | | exemption was granted from applying for the exemption based on | 7 | | the subsequent service connected disability rating. | 8 | | (f) For the purposes of this Section: | 9 | | "Qualified residence" means real
property, but less any | 10 | | portion of that property that is used for
commercial purposes, | 11 | | with an equalized assessed value of less than $250,000 that is | 12 | | the primary residence of a veteran with a disability. Property | 13 | | rented for more than 6 months is
presumed to be used for | 14 | | commercial purposes. | 15 | | "Veteran" means an Illinois resident who has served as a
| 16 | | member of the United States Armed Forces on active duty or
| 17 | | State active duty, a member of the Illinois National Guard, or
| 18 | | a member of the United States Reserve Forces and who has | 19 | | received an honorable discharge. | 20 | | (Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
| 21 | | Section 99. Effective date. This Act takes effect upon | 22 | | becoming law.
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