Illinois General Assembly - Full Text of HB3323
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Full Text of HB3323  102nd General Assembly

HB3323 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3323

 

Introduced 2/19/2021, by Rep. David A. Welter

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-169

    Amends the Property Tax Code. With respect to the homestead exemption for veterans with disabilities, makes changes to the definition of "surviving spouse" to include the surviving spouse of a veteran who did not obtain an exemption before death, but who applied for a service-connected disability certification from the United States Department of Veterans Affairs or the United States Department of Defense no earlier than January 1, 2007 and would have qualified for the exemption under this Section in the current taxable year if he or she had survived. Effective immediately.


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A BILL FOR

 

HB3323LRB102 14061 HLH 19413 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. 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
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.
18    (b-5) If a homestead exemption is granted under this
19Section and the person awarded the exemption subsequently
20becomes a resident of a facility licensed under the Nursing
21Home Care Act or a facility operated by the United States
22Department of Veterans Affairs, then the exemption shall
23continue (i) so long as the residence continues to be occupied
24by the qualifying person's spouse or (ii) if the residence
25remains unoccupied but is still owned by the person who
26qualified for the homestead exemption.

 

 

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1    (c) The tax exemption under this Section carries over to
2the benefit of the veteran's surviving spouse as long as the
3spouse holds the legal or beneficial title to the homestead,
4permanently resides thereon, and does not remarry. If the
5surviving spouse sells the property, an exemption not to
6exceed the amount granted from the most recent ad valorem tax
7roll may be transferred to his or her new residence as long as
8it is used as his or her primary residence and he or she does
9not remarry.
10    As used in this subsection (c):
11        (1) for taxable years prior to 2015, "surviving
12    spouse" means the surviving spouse of a veteran who
13    obtained an exemption under this Section prior to his or
14    her death;
15        (2) for taxable years 2015 through 2020, "surviving
16    spouse" means (i) the surviving spouse of a veteran who
17    obtained an exemption under this Section prior to his or
18    her death or (ii) the surviving spouse of a veteran who was
19    killed in the line of duty; and
20        (3) for taxable year 2021 and thereafter, "surviving
21    spouse" means (i) the surviving spouse of a veteran who
22    qualified for the exemption under this Section prior to
23    his or her death, (ii) the surviving spouse of a veteran
24    who was killed in the line of duty, or (iii) the surviving
25    spouse of a veteran who did not obtain an exemption under
26    this Section before death, but who applied for a

 

 

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1    service-connected disability certification from the United
2    States Department of Veterans Affairs or the United States
3    Department of Defense no earlier than January 1, 2007 and
4    would have qualified for the exemption under this Section
5    in the current taxable year if he or she had survived.
6    (c-1) Beginning with taxable year 2015, nothing in this
7Section shall require the veteran to have qualified for or
8obtained the exemption before death if the veteran was killed
9in the line of duty.
10    (d) The exemption under this Section applies for taxable
11year 2007 and thereafter. A taxpayer who claims an exemption
12under Section 15-165 or 15-168 may not claim an exemption
13under this Section.
14    (e) Each taxpayer who has been granted an exemption under
15this Section must reapply on an annual basis. Application must
16be made during the application period in effect for the county
17of his or her residence. The assessor or chief county
18assessment officer may determine the eligibility of
19residential property to receive the homestead exemption
20provided by this Section by application, visual inspection,
21questionnaire, or other reasonable methods. The determination
22must be made in accordance with guidelines established by the
23Department.
24    (e-1) If the person qualifying for the exemption does not
25occupy the qualified residence as of January 1 of the taxable
26year, the exemption granted under this Section shall be

 

 

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1prorated on a monthly basis. The prorated exemption shall
2apply beginning with the first complete month in which the
3person occupies the qualified residence.
4    (e-5) Notwithstanding any other provision of law, each
5chief county assessment officer may approve this exemption for
6the 2020 taxable year, without application, for any property
7that was approved for this exemption for the 2019 taxable
8year, provided that:
9        (1) the county board has declared a local disaster as
10    provided in the Illinois Emergency Management Agency Act
11    related to the COVID-19 public health emergency;
12        (2) the owner of record of the property as of January
13    1, 2020 is the same as the owner of record of the property
14    as of January 1, 2019;
15        (3) the exemption for the 2019 taxable year has not
16    been determined to be an erroneous exemption as defined by
17    this Code; and
18        (4) the applicant for the 2019 taxable year has not
19    asked for the exemption to be removed for the 2019 or 2020
20    taxable years.
21    Nothing in this subsection shall preclude a veteran whose
22service connected disability rating has changed since the 2019
23exemption was granted from applying for the exemption based on
24the subsequent service connected disability rating.
25    (f) For the purposes of this Section:
26    "Qualified residence" means real property, but less any

 

 

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1portion of that property that is used for commercial purposes,
2with an equalized assessed value of less than $250,000 that is
3the primary residence of a veteran with a disability. Property
4rented for more than 6 months is presumed to be used for
5commercial purposes.
6    "Veteran" means an Illinois resident who has served as a
7member of the United States Armed Forces on active duty or
8State active duty, a member of the Illinois National Guard, or
9a member of the United States Reserve Forces and who has
10received an honorable discharge.
11(Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.