Full Text of SB1750 102nd General Assembly
SB1750ham002 102ND GENERAL ASSEMBLY | Rep. Deanne M. Mazzochi Filed: 5/12/2021
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| 1 | | AMENDMENT TO SENATE BILL 1750
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1750 by replacing | 3 | | everything after the enacting clause with the following:
| 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. 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 |
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| 1 | | years 2007 through 2009 and (ii) 70% for exemptions | 2 | | granted in taxable year 2010 and each taxable year | 3 | | thereafter, as certified by the United States Department | 4 | | of Veterans 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% | 8 | | for exemptions granted in taxable year 2010 and each | 9 | | taxable 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 | 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 | | (c-1) Beginning with taxable year 2015, nothing in this | 18 | | Section shall require the veteran to have qualified for or | 19 | | obtained the exemption before death if the veteran was killed | 20 | | in the line of duty. | 21 | | (d) The exemption under this Section applies for taxable | 22 | | year 2007 and thereafter. A taxpayer who claims an exemption | 23 | | under Section 15-165 or 15-168 may not claim an exemption | 24 | | under this Section. | 25 | | (e) Except as otherwise provided in this subsection (e), | 26 | | each Each taxpayer who has been granted an exemption under |
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| 1 | | this Section must reapply on an annual basis. Application must | 2 | | be made during the application period
in effect for the county | 3 | | of his or her residence. The assessor
or chief county | 4 | | assessment officer may determine the
eligibility of | 5 | | residential property to receive the homestead
exemption | 6 | | provided by this Section by application, visual
inspection, | 7 | | questionnaire, or other reasonable methods. The
determination | 8 | | must be made in accordance with guidelines
established by the | 9 | | Department. | 10 | | Beginning on and after the effective date of this | 11 | | amendatory Act of the 102nd General Assembly, if a veteran has | 12 | | a service connected disability of 100%, as certified by the | 13 | | United States Department of Veterans Affairs, the taxpayer who | 14 | | has been granted an exemption under this Section shall no | 15 | | longer be required to reapply for the exemption on an annual | 16 | | basis, but shall be required to reapply for the exemption | 17 | | every 10 years. The exemption shall be in effect for as long as | 18 | | the exemption would otherwise be permitted under this Section. | 19 | | (e-1) If the person qualifying for the exemption does not | 20 | | occupy the qualified residence as of January 1 of the taxable | 21 | | year, the exemption granted under this Section shall be | 22 | | prorated on a monthly basis. The prorated exemption shall | 23 | | apply beginning with the first complete month in which the | 24 | | person occupies the qualified residence. | 25 | | (e-5) Notwithstanding any other provision of law, each | 26 | | chief county assessment officer may approve this exemption for |
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| 1 | | the 2020 taxable year, without application, for any property | 2 | | that was approved for this exemption for the 2019 taxable | 3 | | year, provided that: | 4 | | (1) the county board has declared a local disaster as | 5 | | provided in the Illinois Emergency Management Agency Act | 6 | | related to the COVID-19 public health emergency; | 7 | | (2) the owner of record of the property as of January | 8 | | 1, 2020 is the same as the owner of record of the property | 9 | | as of January 1, 2019; | 10 | | (3) the exemption for the 2019 taxable year has not | 11 | | been determined to be an erroneous exemption as defined by | 12 | | this Code; and | 13 | | (4) the applicant for the 2019 taxable year has not | 14 | | asked for the exemption to be removed for the 2019 or 2020 | 15 | | taxable years. | 16 | | Nothing in this subsection shall preclude a veteran whose | 17 | | service connected disability rating has changed since the 2019 | 18 | | exemption was granted from applying for the exemption based on | 19 | | the subsequent service connected disability rating. | 20 | | (f) For the purposes of this Section: | 21 | | "Qualified residence" means real
property, but less any | 22 | | portion of that property that is used for
commercial purposes, | 23 | | with an equalized assessed value of less than $250,000 that is | 24 | | the primary residence of a veteran with a disability. Property | 25 | | rented for more than 6 months is
presumed to be used for | 26 | | commercial purposes. |
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| 1 | | "Veteran" means an Illinois resident who has served as a
| 2 | | member of the United States Armed Forces on active duty or
| 3 | | State active duty, a member of the Illinois National Guard, or
| 4 | | a member of the United States Reserve Forces and who has | 5 | | received an honorable discharge. | 6 | | (Source: P.A. 100-869, eff. 8-14-18; 101-635, eff. 6-5-20.)
| 7 | | Section 99. Effective date. This Act takes effect upon | 8 | | becoming law.".
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