Full Text of SB3139 103rd General Assembly
SB3139 103RD GENERAL ASSEMBLY | | | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB3139 Introduced 2/6/2024, by Sen. Neil Anderson SYNOPSIS AS INTRODUCED: | | | Amends the Property Tax Code. For purposes of the homestead exemption for veterans with disabilities, provides that the term "veteran" also includes a veteran who has received a medical discharge. |
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| | 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 10. 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. | 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; | 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; and | 18 | | (4) for taxable year 2023 and thereafter, if the | 19 | | taxpayer is the surviving spouse of a veteran whose death | 20 | | was determined to be service-connected and who is | 21 | | certified by the United States Department of Veterans | 22 | | Affairs as a recipient of dependency and indemnity | 23 | | compensation under federal law, then the property is also | 24 | | exempt from taxation under this Code. | 25 | | (b-5) If a homestead exemption is granted under this | 26 | | Section and the person awarded the exemption subsequently |
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| 1 | | becomes a resident of a facility licensed under the Nursing | 2 | | Home Care Act or a facility operated by the United States | 3 | | Department of Veterans Affairs, then the exemption shall | 4 | | continue (i) so long as the residence continues to be occupied | 5 | | by the qualifying person's spouse or (ii) if the residence | 6 | | remains unoccupied but is still owned by the person who | 7 | | qualified for the homestead exemption. | 8 | | (c) The tax exemption under this Section carries over to | 9 | | the benefit of the veteran's surviving spouse as long as the | 10 | | spouse holds the legal or beneficial title to the homestead, | 11 | | permanently resides thereon, and does not remarry. If the | 12 | | surviving spouse sells the property, an exemption not to | 13 | | exceed the amount granted from the most recent ad valorem tax | 14 | | roll may be transferred to his or her new residence as long as | 15 | | it is used as his or her primary residence and he or she does | 16 | | not remarry. | 17 | | As used in this subsection (c): | 18 | | (1) for taxable years prior to 2015, "surviving | 19 | | spouse" means the surviving spouse of a veteran who | 20 | | obtained an exemption under this Section prior to his or | 21 | | her death; | 22 | | (2) for taxable years 2015 through 2022, "surviving | 23 | | spouse" means (i) the surviving spouse of a veteran who | 24 | | obtained an exemption under this Section prior to his or | 25 | | her death and (ii) the surviving spouse of a veteran who | 26 | | was killed in the line of duty at any time prior to the |
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| 1 | | expiration of the application period in effect for the | 2 | | exemption for the taxable year for which the exemption is | 3 | | sought; and | 4 | | (3) for taxable year 2023 and thereafter, "surviving | 5 | | spouse" means: (i) the surviving spouse of a veteran who | 6 | | obtained the exemption under this Section prior to his or | 7 | | her death; (ii) the surviving spouse of a veteran who was | 8 | | killed in the line of duty at any time prior to the | 9 | | expiration of the application period in effect for the | 10 | | exemption for the taxable year for which the exemption is | 11 | | sought; (iii) the surviving spouse of a veteran who did | 12 | | not obtain an exemption under this Section before death, | 13 | | but who would have qualified for the exemption under this | 14 | | Section in the taxable year for which the exemption is | 15 | | sought if he or she had survived, and whose surviving | 16 | | spouse has been a resident of Illinois from the time of the | 17 | | veteran's death through the taxable year for which the | 18 | | exemption is sought; and (iv) the surviving spouse of a | 19 | | veteran whose death was determined to be | 20 | | service-connected, but who would not otherwise qualify | 21 | | under item (i), (ii), or (iii), if the spouse (A) is | 22 | | certified by the United States Department of Veterans | 23 | | Affairs as a recipient of dependency and indemnity | 24 | | compensation under federal law at any time prior to the | 25 | | expiration of the application period in effect for the | 26 | | exemption for the taxable year for which the exemption is |
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| 1 | | sought and (B) remains eligible for that dependency and | 2 | | indemnity compensation as of January 1 of the taxable year | 3 | | for which the exemption is sought. | 4 | | (c-1) Beginning with taxable year 2015, nothing in this | 5 | | Section shall require the veteran to have qualified for or | 6 | | obtained the exemption before death if the veteran was killed | 7 | | in the line of duty. | 8 | | (d) The exemption under this Section applies for taxable | 9 | | year 2007 and thereafter. A taxpayer who claims an exemption | 10 | | under Section 15-165 or 15-168 may not claim an exemption | 11 | | under this Section. | 12 | | (e) Except as otherwise provided in this subsection (e), | 13 | | each taxpayer who has been granted an exemption under this | 14 | | Section must reapply on an annual basis. Application must be | 15 | | made during the application period in effect for the county of | 16 | | his or her residence. The assessor or chief county assessment | 17 | | officer may determine the eligibility of residential property | 18 | | to receive the homestead exemption provided by this Section by | 19 | | application, visual inspection, questionnaire, or other | 20 | | reasonable methods. The determination must be made in | 21 | | accordance with guidelines established by the Department. | 22 | | On and after May 23, 2022 (the effective date of Public Act | 23 | | 102-895), if a veteran has a combined service connected | 24 | | disability rating of 100% and is deemed to be permanently and | 25 | | totally disabled, as certified by the United States Department | 26 | | of Veterans Affairs, the taxpayer who has been granted an |
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| 1 | | exemption under this Section shall no longer be required to | 2 | | reapply for the exemption on an annual basis, and the | 3 | | exemption shall be in effect for as long as the exemption would | 4 | | otherwise be permitted under this Section. | 5 | | (e-1) If the person qualifying for the exemption does not | 6 | | occupy the qualified residence as of January 1 of the taxable | 7 | | year, the exemption granted under this Section shall be | 8 | | prorated on a monthly basis. The prorated exemption shall | 9 | | apply beginning with the first complete month in which the | 10 | | person occupies the qualified residence. | 11 | | (e-5) Notwithstanding any other provision of law, each | 12 | | chief county assessment officer may approve this exemption for | 13 | | the 2020 taxable year, without application, for any property | 14 | | that was approved for this exemption for the 2019 taxable | 15 | | year, provided that: | 16 | | (1) the county board has declared a local disaster as | 17 | | provided in the Illinois Emergency Management Agency Act | 18 | | related to the COVID-19 public health emergency; | 19 | | (2) the owner of record of the property as of January | 20 | | 1, 2020 is the same as the owner of record of the property | 21 | | as of January 1, 2019; | 22 | | (3) the exemption for the 2019 taxable year has not | 23 | | been determined to be an erroneous exemption as defined by | 24 | | this Code; and | 25 | | (4) the applicant for the 2019 taxable year has not | 26 | | asked for the exemption to be removed for the 2019 or 2020 |
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| 1 | | taxable years. | 2 | | Nothing in this subsection shall preclude a veteran whose | 3 | | service connected disability rating has changed since the 2019 | 4 | | exemption was granted from applying for the exemption based on | 5 | | the subsequent service connected disability rating. | 6 | | (e-10) Notwithstanding any other provision of law, each | 7 | | chief county assessment officer may approve this exemption for | 8 | | the 2021 taxable year, without application, for any property | 9 | | that was approved for this exemption for the 2020 taxable | 10 | | year, if: | 11 | | (1) the county board has declared a local disaster as | 12 | | provided in the Illinois Emergency Management Agency Act | 13 | | related to the COVID-19 public health emergency; | 14 | | (2) the owner of record of the property as of January | 15 | | 1, 2021 is the same as the owner of record of the property | 16 | | as of January 1, 2020; | 17 | | (3) the exemption for the 2020 taxable year has not | 18 | | been determined to be an erroneous exemption as defined by | 19 | | this Code; and | 20 | | (4) the taxpayer for the 2020 taxable year has not | 21 | | asked for the exemption to be removed for the 2020 or 2021 | 22 | | taxable years. | 23 | | Nothing in this subsection shall preclude a veteran whose | 24 | | service connected disability rating has changed since the 2020 | 25 | | exemption was granted from applying for the exemption based on | 26 | | the subsequent service connected disability rating. |
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| 1 | | (f) For the purposes of this Section: | 2 | | "Qualified residence" means real property, but less any | 3 | | portion of that property that is used for commercial purposes, | 4 | | with an equalized assessed value of less than $250,000 that is | 5 | | the primary residence of a veteran with a disability. Property | 6 | | rented for more than 6 months is presumed to be used for | 7 | | commercial purposes. | 8 | | "Veteran" means an Illinois resident who has served as a | 9 | | member of the United States Armed Forces on active duty or | 10 | | State active duty, a member of the Illinois National Guard, or | 11 | | a member of the United States Reserve Forces and who has | 12 | | received an honorable discharge or has received a medical | 13 | | discharge, as determined on the veteran's DD-214 form . | 14 | | (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; | 15 | | 103-154, eff. 6-30-23.) |
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