Full Text of HB4335 103rd General Assembly
HB4335ham001 103RD GENERAL ASSEMBLY | Rep. John M. Cabello Filed: 2/22/2024 | | 10300HB4335ham001 | | LRB103 35191 HLH 69954 a |
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| 1 | | AMENDMENT TO HOUSE BILL 4335
| 2 | | AMENDMENT NO. ______. Amend House Bill 4335 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; | 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; and | 25 | | (4) for taxable year 2023 and thereafter, if the | 26 | | taxpayer is the surviving spouse of a veteran whose death |
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| 1 | | was determined to be service-connected and who is | 2 | | certified by the United States Department of Veterans | 3 | | Affairs as a recipient of dependency and indemnity | 4 | | compensation under federal law, then the property is also | 5 | | exempt from taxation under this Code. | 6 | | (b-5) If a homestead exemption is granted under this | 7 | | Section and the person awarded the exemption subsequently | 8 | | becomes a resident of a facility licensed under the Nursing | 9 | | Home Care Act or a facility operated by the United States | 10 | | Department of Veterans Affairs, then the exemption shall | 11 | | continue (i) so long as the residence continues to be occupied | 12 | | by the qualifying person's spouse or (ii) if the residence | 13 | | remains unoccupied but is still owned by the person who | 14 | | qualified for the homestead exemption. | 15 | | (c) The tax exemption under this Section carries over to | 16 | | the benefit of the veteran's surviving spouse as long as the | 17 | | spouse holds the legal or beneficial title to the homestead | 18 | | and , permanently resides thereon , and does not remarry . For | 19 | | taxable years before taxable year 2025, the exemption does not | 20 | | carry over to the benefit of the veteran's surviving spouse if | 21 | | the surviving spouse is remarried. For taxable year 2025 and | 22 | | thereafter, the exemption carries over to the benefit of the | 23 | | veteran's surviving spouse regardless of whether or not the | 24 | | surviving spouse is remarried as long as the surviving spouse | 25 | | holds the legal or beneficial title to the homestead and | 26 | | permanently resides thereon. If the surviving spouse sells the |
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| 1 | | property, an exemption not to exceed the amount granted from | 2 | | the most recent ad valorem tax roll may be transferred to his | 3 | | or her new residence as long as it is used as his or her | 4 | | primary residence and he or she does not remarry. | 5 | | As used in this subsection (c): | 6 | | (1) for taxable years prior to 2015, "surviving | 7 | | spouse" means the surviving spouse of a veteran who | 8 | | obtained an exemption under this Section prior to his or | 9 | | her death; | 10 | | (2) for taxable years 2015 through 2022, "surviving | 11 | | spouse" means (i) the surviving spouse of a veteran who | 12 | | obtained an exemption under this Section prior to his or | 13 | | her death and (ii) the surviving spouse of a veteran who | 14 | | was killed in the line of duty at any time prior to the | 15 | | expiration of the application period in effect for the | 16 | | exemption for the taxable year for which the exemption is | 17 | | sought; and | 18 | | (3) for taxable year 2023 and thereafter, "surviving | 19 | | spouse" means: (i) the surviving spouse of a veteran who | 20 | | obtained the exemption under this Section prior to his or | 21 | | her death; (ii) the surviving spouse of a veteran who was | 22 | | killed in the line of duty at any time prior to the | 23 | | expiration of the application period in effect for the | 24 | | exemption for the taxable year for which the exemption is | 25 | | sought; (iii) the surviving spouse of a veteran who did | 26 | | not obtain an exemption under this Section before death, |
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| 1 | | but who would have qualified for the exemption under this | 2 | | Section in the taxable year for which the exemption is | 3 | | sought if he or she had survived, and whose surviving | 4 | | spouse has been a resident of Illinois from the time of the | 5 | | veteran's death through the taxable year for which the | 6 | | exemption is sought; and (iv) the surviving spouse of a | 7 | | veteran whose death was determined to be | 8 | | service-connected, but who would not otherwise qualify | 9 | | under item (i), (ii), or (iii), if the spouse (A) is | 10 | | certified by the United States Department of Veterans | 11 | | Affairs as a recipient of dependency and indemnity | 12 | | compensation under federal law at any time prior to the | 13 | | expiration of the application period in effect for the | 14 | | exemption for the taxable year for which the exemption is | 15 | | sought and (B) remains eligible for that dependency and | 16 | | indemnity compensation as of January 1 of the taxable year | 17 | | for which the exemption is sought. | 18 | | (c-1) Beginning with taxable year 2015, nothing in this | 19 | | Section shall require the veteran to have qualified for or | 20 | | obtained the exemption before death if the veteran was killed | 21 | | in the line of duty. | 22 | | (d) The exemption under this Section applies for taxable | 23 | | year 2007 and thereafter. A taxpayer who claims an exemption | 24 | | under Section 15-165 or 15-168 may not claim an exemption | 25 | | under this Section. | 26 | | (e) Except as otherwise provided in this subsection (e), |
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| 1 | | each taxpayer who has been granted an exemption under this | 2 | | Section must reapply on an annual basis. Application must be | 3 | | made during the application period in effect for the county of | 4 | | his or her residence. The assessor or chief county assessment | 5 | | officer may determine the eligibility of residential property | 6 | | to receive the homestead exemption provided by this Section by | 7 | | application, visual inspection, questionnaire, or other | 8 | | reasonable methods. The determination must be made in | 9 | | accordance with guidelines established by the Department. | 10 | | On and after May 23, 2022 (the effective date of Public Act | 11 | | 102-895), if a veteran has a combined service connected | 12 | | disability rating of 100% and is deemed to be permanently and | 13 | | totally disabled, as certified by the United States Department | 14 | | of Veterans Affairs, the taxpayer who has been granted an | 15 | | exemption under this Section shall no longer be required to | 16 | | reapply for the exemption on an annual basis, and the | 17 | | exemption shall be in effect for as long as the exemption would | 18 | | 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 | | (e-10) Notwithstanding any other provision of law, each | 21 | | chief county assessment officer may approve this exemption for | 22 | | the 2021 taxable year, without application, for any property | 23 | | that was approved for this exemption for the 2020 taxable | 24 | | year, if: | 25 | | (1) the county board has declared a local disaster as | 26 | | provided in the Illinois Emergency Management Agency Act |
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| 1 | | related to the COVID-19 public health emergency; | 2 | | (2) the owner of record of the property as of January | 3 | | 1, 2021 is the same as the owner of record of the property | 4 | | as of January 1, 2020; | 5 | | (3) the exemption for the 2020 taxable year has not | 6 | | been determined to be an erroneous exemption as defined by | 7 | | this Code; and | 8 | | (4) the taxpayer for the 2020 taxable year has not | 9 | | asked for the exemption to be removed for the 2020 or 2021 | 10 | | taxable years. | 11 | | Nothing in this subsection shall preclude a veteran whose | 12 | | service connected disability rating has changed since the 2020 | 13 | | exemption was granted from applying for the exemption based on | 14 | | the subsequent service connected disability rating. | 15 | | (f) For the purposes of this Section: | 16 | | "Qualified residence" means real property, but less any | 17 | | portion of that property that is used for commercial purposes, | 18 | | with an equalized assessed value of less than $250,000 that is | 19 | | the primary residence of a veteran with a disability. Property | 20 | | rented for more than 6 months is presumed to be used for | 21 | | commercial purposes. | 22 | | "Veteran" means an Illinois resident who has served as a | 23 | | member of the United States Armed Forces on active duty or | 24 | | State active duty, a member of the Illinois National Guard, or | 25 | | a member of the United States Reserve Forces and who has | 26 | | received an honorable discharge. |
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| 1 | | (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; | 2 | | 103-154, eff. 6-30-23.) | 3 | | Section 99. Effective date. This Act takes effect upon | 4 | | becoming law.". |
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