Illinois General Assembly - Full Text of SB1437
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Full Text of SB1437  100th General Assembly


Sen. Laura M. Murphy

Filed: 3/9/2017





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2    AMENDMENT NO. ______. Amend Senate Bill 1437 by replacing
3everything after the enacting clause with the following:
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
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 years



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1    2007 through 2009 and (ii) 70% for exemptions granted in
2    taxable year 2010 and each taxable year thereafter, as
3    certified by the United States Department of Veterans
4    Affairs, the annual exemption is $5,000; and
5        (2) for veterans with a service-connected disability
6    of at least 50%, but less than (i) 75% for exemptions
7    granted in taxable years 2007 through 2009 and (ii) 70% for
8    exemptions granted in taxable year 2010 and each taxable
9    year thereafter, as certified by the United States
10    Department of Veterans Affairs, the annual exemption is
11    $2,500.
12    (b-3) For taxable years 2015 and thereafter:
13        (1) if the veteran has a service connected disability
14    of 30% or more but less than 50%, as certified by the
15    United States Department of Veterans Affairs, then the
16    annual exemption is $2,500;
17        (2) if the veteran has a service connected disability
18    of 50% or more but less than 70%, as certified by the
19    United States Department of Veterans Affairs, then the
20    annual exemption is $5,000; and
21        (3) if the veteran has a service connected disability
22    of 70% or more, as certified by the United States
23    Department of Veterans Affairs, then the property is exempt
24    from taxation under this Code.
25    (b-5) If a homestead exemption is granted under this
26Section and the person awarded the exemption subsequently



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1becomes a resident of a facility licensed under the Nursing
2Home Care Act or a facility operated by the United States
3Department of Veterans Affairs, then the exemption shall
4continue (i) so long as the residence continues to be occupied
5by the qualifying person's spouse or (ii) if the residence
6remains unoccupied but is still owned by the person who
7qualified for the homestead exemption.
8    (c) The tax exemption under this Section carries over to
9the benefit of the veteran's surviving spouse as long as the
10spouse holds the legal or beneficial title to the homestead,
11permanently resides thereon, and does not remarry. If the
12surviving spouse sells the property, an exemption not to exceed
13the amount granted from the most recent ad valorem tax roll may
14be transferred to his or her new residence as long as it is
15used as his or her primary residence and he or she does not
17    (c-1) Beginning with taxable year 2015, nothing in this
18Section shall require the veteran to have qualified for or
19obtained the exemption before death if the veteran was killed
20in the line of duty.
21    (d) The exemption under this Section applies for taxable
22year 2007 and thereafter. A taxpayer who claims an exemption
23under Section 15-165 or 15-168 may not claim an exemption under
24this Section.
25    (e) Each taxpayer who has been granted an exemption under
26this Section must reapply on an annual basis unless the veteran



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1has been found by the Department of Veterans' Affairs to be
2permanently and totally disabled. Application must be made
3during the application period in effect for the county of his
4or her residence. The assessor or chief county assessment
5officer may determine the eligibility of residential property
6to receive the homestead exemption provided by this Section by
7application, visual inspection, questionnaire, or other
8reasonable methods. The determination must be made in
9accordance with guidelines established by the Department.
10    (f) For the purposes of this Section:
11    "Qualified residence" means real property, but less any
12portion of that property that is used for commercial purposes,
13with an equalized assessed value of less than $250,000 that is
14the primary residence of a veteran with a disability. Property
15rented for more than 6 months is presumed to be used for
16commercial purposes.
17    "Veteran" means an Illinois resident who has served as a
18member of the United States Armed Forces on active duty or
19State active duty, a member of the Illinois National Guard, or
20a member of the United States Reserve Forces and who has
21received an honorable discharge.
22(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15;
2399-375, eff. 8-17-15; 99-642, eff. 7-28-16.)".