Full Text of SB1352 99th General Assembly
SB1352 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 SB1352 Introduced 2/18/2015, by Sen. Antonio Muñoz SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, for taxable year 2015 and each taxable year thereafter, the disabled veterans standard homestead exemption is $6,000 for veterans with a service-connected disability of at least 70% and $3,000 for veterans with a service-connected disability of at least 50% but less than 70%. Provides that the residence must be occupied as a qualified residence by a disabled veteran who has an ownership interest in the property (currently, the residence must be used as the veteran's primary residence). Provides that, if the disabled veteran resides with a family member but does not have an ownership interest in the property, the property is still entitled to the exemption, subject to certain conditions. 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. Disabled veterans standard homestead | 8 | | exemption. | 9 | | (a) Beginning with taxable year 2007, an annual homestead | 10 | | exemption, limited to the amounts set forth in subsection (b), | 11 | | is granted for property that is occupied used as a qualified | 12 | | residence by a disabled veteran who has an ownership interest | 13 | | therein, legal or equitable . | 14 | | (b) The amount of the exemption under this Section is as | 15 | | follows: | 16 | | (1) for veterans with a service-connected disability | 17 | | of at least (i) 75% for exemptions granted in taxable years | 18 | | 2007 through 2009 and (ii) 70% for exemptions granted in | 19 | | taxable year 2010 and each taxable year thereafter, as | 20 | | certified by the United States Department of Veterans | 21 | | Affairs, the annual exemption is $5,000 for taxable years | 22 | | prior to 2015 and $6,000 for taxable year 2015 and each | 23 | | taxable year thereafter ; and |
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| 1 | | (2) for veterans with a service-connected disability | 2 | | of at least 50%, but less than (i) 75% for exemptions | 3 | | granted in taxable years 2007 through 2009 and (ii) 70% for | 4 | | exemptions granted in taxable year 2010 and each taxable | 5 | | year thereafter, as certified by the United States | 6 | | Department of Veterans Affairs, the annual exemption is | 7 | | $2,500 for taxable years prior to 2015 and $3,000 for | 8 | | taxable year 2015 and each taxable year thereafter . | 9 | | (b-5) If a homestead exemption is granted under this | 10 | | Section and the person awarded the exemption subsequently | 11 | | becomes a resident of a facility licensed under the Nursing | 12 | | Home Care Act or a facility operated by the United States | 13 | | Department of Veterans Affairs, then the exemption shall | 14 | | continue (i) so long as the residence continues to be occupied | 15 | | by the qualifying person's spouse or (ii) if the residence | 16 | | remains unoccupied but is still owned by the person who | 17 | | qualified for the homestead exemption. | 18 | | (c) The tax exemption under this Section carries over to | 19 | | the benefit of the veteran's
surviving spouse as long as the | 20 | | spouse holds the legal or
beneficial title to the homestead, | 21 | | permanently resides
thereon, and does not remarry. If the | 22 | | surviving spouse sells
the property, an exemption not to exceed | 23 | | the amount granted
from the most recent ad valorem tax roll may | 24 | | be transferred to
his or her new residence as long as it is | 25 | | used as his or her
primary residence and he or she does not | 26 | | remarry. |
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| 1 | | (c-1) Beginning with taxable year 2015, nothing in this | 2 | | Section shall require the veteran to have qualified for or | 3 | | obtained the exemption before death if the veteran was killed | 4 | | in the line of duty. | 5 | | (d) The exemption under this Section applies for taxable | 6 | | year 2007 and thereafter. A taxpayer who claims an exemption | 7 | | under Section 15-165 or 15-168 may not claim an exemption under | 8 | | this Section. | 9 | | (e) Each taxpayer who has been granted an exemption under | 10 | | this Section must reapply on an annual basis. Application must | 11 | | be made during the application period
in effect for the county | 12 | | of his or her residence. The assessor
or chief county | 13 | | assessment officer may determine the
eligibility of | 14 | | residential property to receive the homestead
exemption | 15 | | provided by this Section by application, visual
inspection, | 16 | | questionnaire, or other reasonable methods. The
determination | 17 | | must be made in accordance with guidelines
established by the | 18 | | Department. | 19 | | (e-5) If a veteran meets the disability criteria for an | 20 | | exemption under this Section, and if the disabled veteran | 21 | | resides with a family member but does not have an ownership | 22 | | interest in the property, the exemption may be applied to the | 23 | | property where the disabled veteran resides, subject to the | 24 | | following limitations: | 25 | | (1) The exemption under this subsection (e-5) shall not | 26 | | apply to: |
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| 1 | | (A) multiple residences in any tax year; | 2 | | (B) the disabled veteran's surviving spouse; or | 3 | | (C) a facility licensed under the Nursing Home Care | 4 | | Act or a life care facility. | 5 | | (2) The disabled veteran shall provide the following | 6 | | documents to the chief county assessment officer upon | 7 | | request or upon initial application: | 8 | | (A) documentation of his or her disability from the | 9 | | U.S. Department of Veteran's Affairs; and | 10 | | (B) a valid Illinois driver's license or State | 11 | | identification card. | 12 | | (3) The disabled veteran shall notify the chief county | 13 | | assessment officer if he or she no longer resides at the | 14 | | property receiving the exemption under this subsection | 15 | | (e-5). | 16 | | The chief county assessment officer may adopt rules for the | 17 | | purpose of administering this subsection (e-5). | 18 | | (f) For the purposes of this Section: | 19 | | "Family member" means a disabled veteran's spouse, parent, | 20 | | child, step-parent, stepchild, or person related by blood, | 21 | | present or prior marriage, or civil union. | 22 | | "Qualified residence" means real
property, but less any | 23 | | portion of that property that is used for
commercial purposes, | 24 | | with an equalized assessed value of less than $250,000 that is | 25 | | the disabled veteran's primary residence. Property rented for | 26 | | more than 6 months is
presumed to be used for commercial |
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| 1 | | purposes. | 2 | | "Veteran" means an Illinois resident who has served as a
| 3 | | member of the United States Armed Forces on active duty or
| 4 | | State active duty, a member of the Illinois National Guard, or
| 5 | | a member of the United States Reserve Forces and who has | 6 | | received an honorable discharge. | 7 | | (Source: P.A. 97-333, eff. 8-12-11; 98-1145, eff. 12-30-14.)
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.
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