Full Text of HB4924 100th General Assembly
HB4924ham001 100TH GENERAL ASSEMBLY | Rep. Jerry Lee Long Filed: 4/2/2018
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| 1 | | AMENDMENT TO HOUSE BILL 4924
| 2 | | AMENDMENT NO. ______. Amend House Bill 4924 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 15-169 and 15-173 and by adding Section 15-173.5 as | 6 | | follows: | 7 | | (35 ILCS 200/15-169) | 8 | | Sec. 15-169. Homestead exemption for veterans with | 9 | | disabilities. | 10 | | (a) Beginning with taxable year 2007, an annual homestead | 11 | | exemption, limited to the amounts set forth in subsections (b) | 12 | | and (b-3), is granted for property that is used as a qualified | 13 | | residence by a veteran with a disability. | 14 | | (b) For taxable years prior to 2015, the amount of the | 15 | | exemption under this Section is as follows: | 16 | | (1) for veterans with a service-connected disability |
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| 1 | | of at least (i) 75% for exemptions granted in taxable years | 2 | | 2007 through 2009 and (ii) 70% for exemptions granted in | 3 | | taxable year 2010 and each taxable year thereafter, as | 4 | | certified by the United States Department of Veterans | 5 | | Affairs, the annual exemption is $5,000; and | 6 | | (2) for veterans with a service-connected disability | 7 | | of at least 50%, but less than (i) 75% for exemptions | 8 | | granted in taxable years 2007 through 2009 and (ii) 70% for | 9 | | exemptions granted in taxable year 2010 and each taxable | 10 | | year thereafter, as certified by the United States | 11 | | Department of Veterans Affairs, the annual exemption is | 12 | | $2,500. | 13 | | (b-3) For taxable years 2015 and thereafter: | 14 | | (1) if the veteran has a service connected disability | 15 | | of 30% or more but less than 50%, as certified by the | 16 | | United States Department of Veterans Affairs, then the | 17 | | annual exemption is $2,500; | 18 | | (2) if the veteran has a service connected disability | 19 | | of 50% or more but less than 70%, as certified by the | 20 | | United States Department of Veterans Affairs, then the | 21 | | annual exemption is $5,000; and | 22 | | (3) if the veteran has a service connected disability | 23 | | of 70% or more, as certified by the United States | 24 | | Department of Veterans Affairs, then the property is exempt | 25 | | from taxation under this Code. | 26 | | (b-5) If a homestead exemption is granted under this |
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| 1 | | Section and the person awarded the exemption subsequently | 2 | | becomes a resident of a facility licensed under the Nursing | 3 | | Home Care Act or a facility operated by the United States | 4 | | Department of Veterans Affairs, then the exemption shall | 5 | | continue (i) so long as the residence continues to be occupied | 6 | | by the qualifying person's spouse or (ii) if the residence | 7 | | remains unoccupied but is still owned by the person who | 8 | | qualified for the homestead exemption. | 9 | | (c) The tax exemption under this Section carries over to | 10 | | the benefit of the veteran's
surviving spouse as long as the | 11 | | spouse holds the legal or
beneficial title to the homestead, | 12 | | permanently resides
thereon, and does not remarry. If the | 13 | | surviving spouse sells
the property, an exemption not to exceed | 14 | | the amount granted
from the most recent ad valorem tax roll may | 15 | | be transferred to
his or her new residence as long as it is | 16 | | used as his or her
primary residence and he or she does not | 17 | | remarry. | 18 | | As used in this subsection (c): | 19 | | (1) for taxable years prior to 2015, "surviving spouse" | 20 | | means the surviving spouse of a veteran who obtained an | 21 | | exemption under this Section prior to his or her death; | 22 | | (2) for taxable years 2015 through 2017, "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 in the current taxable year |
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| 1 | | or any preceding taxable year; and | 2 | | (3) for taxable year 2018 and thereafter, "surviving | 3 | | spouse" means (i) the surviving spouse of a veteran who | 4 | | qualified for the exemption under this Section prior to his | 5 | | or her death, (ii) the surviving spouse of a veteran who | 6 | | was killed in the line of duty in the current taxable year | 7 | | or any preceding taxable year, and (iii) the surviving | 8 | | spouse of a veteran who did not obtain an exemption under | 9 | | this Section before death, but who would have qualified for | 10 | | the exemption under this Section in the current taxable | 11 | | year if he or she had survived. | 12 | | (c-1) Beginning with taxable year 2015, nothing in this | 13 | | Section shall require the veteran to have qualified for or | 14 | | obtained the exemption before death if the veteran was killed | 15 | | in the line of duty. | 16 | | (d) The exemption under this Section applies for taxable | 17 | | year 2007 and thereafter. A taxpayer who claims an exemption | 18 | | under Section 15-165 or 15-168 may not claim an exemption under | 19 | | this Section. | 20 | | (e) Each taxpayer who has been granted an exemption under | 21 | | this Section must reapply on an annual basis. Application must | 22 | | be made during the application period
in effect for the county | 23 | | of his or her residence. The assessor
or chief county | 24 | | assessment officer may determine the
eligibility of | 25 | | residential property to receive the homestead
exemption | 26 | | provided by this Section by application, visual
inspection, |
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| 1 | | questionnaire, or other reasonable methods. The
determination | 2 | | must be made in accordance with guidelines
established by the | 3 | | Department. | 4 | | (f) For the purposes of this Section: | 5 | | "Qualified residence" means real
property, but less any | 6 | | portion of that property that is used for
commercial purposes, | 7 | | with an equalized assessed value of less than $250,000 that is | 8 | | the primary residence of a veteran with a disability. Property | 9 | | rented for more than 6 months is
presumed to be used for | 10 | | commercial purposes. | 11 | | "Veteran" means an Illinois resident who has served as a
| 12 | | member of the United States Armed Forces on active duty or
| 13 | | State active duty, a member of the Illinois National Guard, or
| 14 | | a member of the United States Reserve Forces and who has | 15 | | received an honorable discharge. | 16 | | (Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15; | 17 | | 99-375, eff. 8-17-15; 99-642, eff. 7-28-16.) | 18 | | (35 ILCS 200/15-173) | 19 | | Sec. 15-173. Natural Disaster Homestead Exemption. | 20 | | (a) This Section may be cited as the Natural Disaster | 21 | | Homestead Exemption. | 22 | | (b) As used in this Section: | 23 | | "Base amount" means the base year equalized assessed value | 24 | | of the residence. | 25 | | "Base year" means the taxable year prior to the taxable |
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| 1 | | year in which the natural disaster occurred. | 2 | | "Chief county assessment officer" means the County | 3 | | Assessor or Supervisor of
Assessments of the county in which | 4 | | the property is located. | 5 | | "Equalized assessed value" means the assessed value as | 6 | | equalized by the
Illinois Department of Revenue. | 7 | | "Homestead property" has the meaning ascribed to that term | 8 | | in Section 15-175 of this Code. | 9 | | "Natural disaster" means an occurrence of widespread or | 10 | | severe damage or loss of property
resulting from any | 11 | | catastrophic cause including but not limited to fire, flood, | 12 | | earthquake, wind, storm, or extended period of severe inclement | 13 | | weather. In the case of a residential
structure affected by | 14 | | flooding, the structure shall not be eligible for this
| 15 | | homestead improvement exemption unless it is located within a | 16 | | local
jurisdiction which is participating in the National Flood | 17 | | Insurance Program. A proclamation of disaster by the President | 18 | | of the United States or Governor of the State of Illinois is | 19 | | not a prerequisite to the classification of an occurrence as a | 20 | | natural disaster under this Section. | 21 | | (c) A
homestead exemption shall be granted by the chief | 22 | | county assessment officer for homestead properties containing | 23 | | a residential structure that has been
rebuilt following a | 24 | | natural disaster occurring in taxable year 2012 or any taxable | 25 | | year thereafter. The amount of the exemption is the equalized | 26 | | assessed value of the residence in the first taxable year for |
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| 1 | | which the taxpayer applies for an exemption under this Section | 2 | | minus the base amount. To be eligible for an exemption
under | 3 | | this Section: (i) the residential structure must
be rebuilt | 4 | | within 2 years after the date of the natural disaster; and (ii) | 5 | | the square footage of the rebuilt residential structure may not | 6 | | be more than 110% of the square footage of the original | 7 | | residential structure as it existed immediately prior to the | 8 | | natural disaster. The taxpayer's initial application for an | 9 | | exemption under this Section must be made no later than the | 10 | | first taxable year after the residential structure is rebuilt. | 11 | | The exemption shall continue at the same annual amount until | 12 | | the taxable year in which the property is sold or transferred. | 13 | | (d) To receive the exemption, the taxpayer shall submit an | 14 | | application to the chief county assessment officer of the | 15 | | county in which the property is located by July 1 of each | 16 | | taxable year. A county may, by resolution, establish a date for | 17 | | submission of applications that is different than July 1. The | 18 | | chief county assessment officer may require additional
| 19 | | documentation to be provided by the applicant. The applications | 20 | | shall be clearly marked as applications for the Natural | 21 | | Disaster Homestead Exemption. | 22 | | (e) Property is not eligible for an exemption under this | 23 | | Section , Section 15-173.5, and Section 15-180 for the same | 24 | | natural disaster or catastrophic event. The property may, | 25 | | however, remain eligible for an additional exemption under | 26 | | Section 15-180 for any separate event occurring after the |
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| 1 | | property qualified for an exemption under this Section. | 2 | | (f) The exemption under this Section carries over to the | 3 | | benefit of the surviving spouse as long as the spouse holds the | 4 | | legal or beneficial title to the homestead and permanently | 5 | | resides thereon. | 6 | | (g) Notwithstanding Sections 6 and 8 of the State Mandates | 7 | | Act, no reimbursement by the State is required for the | 8 | | implementation of any mandate created by this Section.
| 9 | | (Source: P.A. 97-716, eff. 6-29-12.) | 10 | | (35 ILCS 200/15-173.5 new) | 11 | | Sec. 15-173.5. Natural Disaster Home Repair Assistance | 12 | | Homestead Exemption. | 13 | | (a) This Section may be cited as the Natural Disaster Home | 14 | | Repair Assistance Homestead Exemption. | 15 | | (b) As used in this Section: | 16 | | "Chief county assessment officer" means the county | 17 | | assessor or supervisor of assessments of the county in which | 18 | | the property is located. | 19 | | "Homestead property" has the meaning given to that term in | 20 | | Section 15-175 of this Code. | 21 | | "Natural disaster" means an occurrence of widespread or | 22 | | severe damage or loss of property resulting from any | 23 | | catastrophic cause including, but not limited to, fire, flood, | 24 | | earthquake, wind, storm, or extended period of severe inclement | 25 | | weather. In the case of a residential structure affected by |
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| 1 | | flooding, the structure shall not be eligible for this | 2 | | homestead exemption unless it is located within a local | 3 | | jurisdiction which is participating in the National Flood | 4 | | Insurance Program. A proclamation of disaster by the President | 5 | | of the United States or Governor of the State of Illinois is | 6 | | not a prerequisite to the classification of an occurrence as a | 7 | | natural disaster under this Section. | 8 | | (c) A homestead exemption, limited to a reduction from the | 9 | | property's equalized assessed value as set forth in subsection | 10 | | (e), shall be granted by the chief county assessment officer | 11 | | for homestead property that meets the following criteria: | 12 | | (1) the property sustains damage as a result a natural | 13 | | disaster occurring in assessment year 2017 or any | 14 | | assessment year thereafter; and | 15 | | (2) the homeowner incurs costs to repair that damage | 16 | | during the assessment year for which the exemption is | 17 | | sought. | 18 | | (d) To be eligible for an exemption under this Section: | 19 | | (1) the property must be repaired within 3 years after | 20 | | the date of the natural disaster; and | 21 | | (2) the repairs must be made demonstrably as a result | 22 | | of the damage caused by the natural disaster to the | 23 | | property and shall not represent a homestead improvement, | 24 | | as provided under Section 15-180, of the original | 25 | | residential structure as it existed immediately prior to | 26 | | the natural disaster. |
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| 1 | | (e) The amount of the reduction shall be the amount of the | 2 | | costs incurred by the homeowner, but in no event shall the | 3 | | amount of the exemption granted for any property exceed $5,000 | 4 | | in total for any single natural disaster. | 5 | | (f) To receive the exemption, the taxpayer shall submit an | 6 | | application to the chief county assessment officer of the | 7 | | county in which the property is located by July 1 of each | 8 | | taxable year. A county may, by resolution, establish a date for | 9 | | submission of applications that is different than July 1. The | 10 | | chief county assessment officer may require additional | 11 | | documentation to be provided by the applicant in order to | 12 | | establish the value of the exemption and reasonably ascertain | 13 | | that the exemption applied for under this Section is awarded | 14 | | for repairs made on a property as a result of the natural | 15 | | disaster. The applications shall be clearly marked as | 16 | | applications for the Natural Disaster Home Repair Assistance | 17 | | Homestead Exemption. | 18 | | (g) Property is not eligible for an exemption under this | 19 | | Section, Section 15-173, and Section 15-180 for the same | 20 | | natural disaster. The property may, however, remain eligible | 21 | | for an additional exemption under Section 15-173 or Section | 22 | | 15-180 for any separate event occurring after the property | 23 | | qualified for an exemption under this Section. | 24 | | (h) Notwithstanding Sections 6 and 8 of the State Mandates | 25 | | Act, no reimbursement by the State is required for the | 26 | | implementation of any mandate created by this Section.
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.".
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