HB3279 97TH GENERAL ASSEMBLY

LRB097 10462 HLH 51545 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB3279

Introduced 2/24/2011, by Rep. Ron Stephens

SYNOPSIS AS INTRODUCED:

35 ILCS 200/18-179 new

Amends the Property Tax Code. Provides that the county board may direct the county clerk to abate a percentage of the property taxes levied on each parcel of property that is owned and used exclusively as a home by a disabled veteran awarded the Purple Heart, or the spouse or unmarried surviving spouse of the veteran. Provides that the percentage of taxes to be abated is equal to the percentage of disability of the veteran. Provides that the amendatory Act shall be known as the Purple Heart Fair Share Law within the Property Tax Code. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. This amendatory Act shall be known as the Purple Heart Fair Share Law within the Property Tax Code.

Section 5. The Property Tax Code is amended by adding Section 18-179 as follows:

(35 ILCS 200/18-179 new)

Sec. 18-179. Abatement for the residence of disabled veterans.

(a) The county board may, by ordinance, direct the county clerk to abate a percentage of the taxes levied on each parcel of property that is owned and used exclusively by an eligible disabled veteran who is a recipient of the Purple Heart, or the spouse or unmarried surviving spouse of the veteran, as a home. The percentage of taxes to be abated is equal to the percentage of disability of the veteran, as certified by the United States Department of Defense.

(b) As used in this Section:

"Eligible disabled veteran" means a veteran who is (i) the recipient of an honorable discharge; (ii) a recipient of the Purple Heart; and (iii) the recipient of a combined disability rating for Purple Heart disabilities that is at least 10% disabling.

"Recipient of the Purple Heart" means a recipient awarded the Purple Heart by a branch of the armed forces of the United States.

"Veteran" means an Illinois resident who has served as a member of the United States Armed Forces on active duty or State active duty, a member of the Illinois National Guard, or a member of the United States Reserve Forces.

(c) This Section applies to taxes levied in the 2010 taxable year and thereafter.

Section 99. Effective date. This Act takes effect upon becoming law.