Full Text of HB1048 103rd General Assembly
HB1048 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB1048 Introduced 1/12/2023, by Rep. La Shawn K. Ford SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In a Section granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Effective immediately.
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| | 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. Homestead exemption for veterans with | 8 | | disabilities and veterans of World War II . | 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 , and beginning with | 13 | | taxable year 2023, an annual homestead exemption, limited to | 14 | | the amounts set forth in subsection (b-4), is granted for | 15 | | property that is used as a qualified residence by a veteran who | 16 | | was a member of the United States Armed Forces during World War | 17 | | II . | 18 | | (b) For taxable years prior to 2015, the amount of the | 19 | | exemption under this Section is as follows: | 20 | | (1) for veterans with a service-connected disability | 21 | | of at least (i) 75% for exemptions granted in taxable | 22 | | years 2007 through 2009 and (ii) 70% for exemptions | 23 | | granted in taxable year 2010 and each taxable year |
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| 1 | | thereafter, as certified by the United States Department | 2 | | of Veterans Affairs, the annual exemption is $5,000; and | 3 | | (2) for veterans with a service-connected disability | 4 | | of at least 50%, but less than (i) 75% for exemptions | 5 | | granted in taxable years 2007 through 2009 and (ii) 70% | 6 | | for exemptions granted in taxable year 2010 and each | 7 | | taxable year thereafter, as certified by the United States | 8 | | Department of Veterans Affairs, the annual exemption is | 9 | | $2,500. | 10 | | (b-3) For taxable years 2015 and thereafter: | 11 | | (1) if the veteran has a service connected disability | 12 | | of 30% or more but less than 50%, as certified by the | 13 | | United States Department of Veterans Affairs, then the | 14 | | annual exemption is $2,500; | 15 | | (2) if the veteran has a service connected disability | 16 | | of 50% or more but less than 70%, as certified by the | 17 | | United States Department of Veterans Affairs, then the | 18 | | annual exemption is $5,000; | 19 | | (3) if the veteran has a service connected disability | 20 | | of 70% or more, as certified by the United States | 21 | | Department of Veterans Affairs, then the property is | 22 | | exempt from taxation under this Code; and | 23 | | (4) for taxable year 2023 and thereafter, if the | 24 | | taxpayer is the surviving spouse of a veteran whose death | 25 | | was determined to be service-connected and who is | 26 | | certified by the United States Department of Veterans |
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| 1 | | Affairs as a recipient of dependency and indemnity | 2 | | compensation under federal law, then the property is also | 3 | | exempt from taxation under this Code. | 4 | | (b-4) For taxable years on or after 2023, if the veteran | 5 | | was a member of the United States Armed Forces during World War | 6 | | II, then the property is exempt from taxation under this Code | 7 | | regardless of the veteran's level of disability. | 8 | | (b-5) If a homestead exemption is granted under this | 9 | | Section and the person awarded the exemption subsequently | 10 | | becomes a resident of a facility licensed under the Nursing | 11 | | Home Care Act or a facility operated by the United States | 12 | | Department of Veterans Affairs, then the exemption shall | 13 | | continue (i) so long as the residence continues to be occupied | 14 | | by the qualifying person's spouse or (ii) if the residence | 15 | | remains unoccupied but is still owned by the person who | 16 | | qualified for the homestead exemption. | 17 | | (c) The tax exemption under this Section carries over to | 18 | | the benefit of the veteran's
surviving spouse as long as the | 19 | | spouse holds the legal or
beneficial title to the homestead, | 20 | | permanently resides
thereon, and does not remarry. If the | 21 | | surviving spouse sells
the property, an exemption not to | 22 | | exceed the amount granted
from the most recent ad valorem tax | 23 | | roll may be transferred to
his or her new residence as long as | 24 | | it is used as his or her
primary residence and he or she does | 25 | | not remarry. | 26 | | As used in this subsection (c): |
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| 1 | | (1) for taxable years prior to 2015, "surviving | 2 | | spouse" means the surviving spouse of a veteran who | 3 | | obtained an exemption under this Section prior to his or | 4 | | her death; | 5 | | (2) for taxable years 2015 through 2022, "surviving | 6 | | spouse" means (i) the surviving spouse of a veteran who | 7 | | obtained an exemption under this Section prior to his or | 8 | | her death and (ii) the surviving spouse of a veteran who | 9 | | was killed in the line of duty at any time prior to the | 10 | | expiration of the application period in effect for the | 11 | | exemption for the taxable year for which the exemption is | 12 | | sought; and | 13 | | (3) for taxable year 2023 and thereafter, "surviving | 14 | | spouse" means: (i) the surviving spouse of a veteran who | 15 | | obtained the exemption under this Section prior to his or | 16 | | her death; (ii) the surviving spouse of a veteran who was | 17 | | killed in the line of duty at any time prior to the | 18 | | expiration of the application period in effect for the | 19 | | exemption for the taxable year for which the exemption is | 20 | | sought; (iii) the surviving spouse of a veteran who did | 21 | | not obtain an exemption under this Section before death, | 22 | | but who would have qualified for the exemption under this | 23 | | Section in the taxable year for which the exemption is | 24 | | sought if he or she had survived, and whose surviving | 25 | | spouse has been a resident of Illinois from the time of the | 26 | | veteran's death through the taxable year for which the |
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| 1 | | exemption is sought; and (iv) the surviving spouse of a | 2 | | veteran whose death was determined to be | 3 | | service-connected, but who would not otherwise qualify | 4 | | under item items (i), (ii), or (iii), if the spouse (A) is | 5 | | certified by the United States Department of Veterans | 6 | | Affairs as a recipient of dependency and indemnity | 7 | | compensation under federal law at any time prior to the | 8 | | expiration of the application period in effect for the | 9 | | exemption for the taxable year for which the exemption is | 10 | | sought and (B) remains eligible for that dependency and | 11 | | indemnity compensation as of January 1 of the taxable year | 12 | | for which the exemption is sought. | 13 | | (c-1) Beginning with taxable year 2015, nothing in this | 14 | | Section shall require the veteran to have qualified for or | 15 | | obtained the exemption before death if the veteran was killed | 16 | | in the line of duty. | 17 | | (d) The exemption under this Section applies for taxable | 18 | | year 2007 and thereafter. A taxpayer who claims an exemption | 19 | | under Section 15-165 or 15-168 may not claim an exemption | 20 | | under this Section. | 21 | | (e) Except as otherwise provided in this subsection (e), | 22 | | each taxpayer who has been granted an exemption under this | 23 | | Section must reapply on an annual basis , except that a veteran | 24 | | who qualifies as a result of his or her service in World War II | 25 | | need not reapply . Application must be made during the | 26 | | application period
in effect for the county of his or her |
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| 1 | | residence. The assessor
or chief county assessment officer may | 2 | | determine the
eligibility of residential property to receive | 3 | | the homestead
exemption provided by this Section by | 4 | | application, visual
inspection, questionnaire, or other | 5 | | reasonable methods. The
determination must be made in | 6 | | accordance with guidelines
established by the Department. | 7 | | On and after May 23, 2022 ( the effective date of Public Act | 8 | | 102-895) this amendatory Act of the 102nd General Assembly , if | 9 | | a veteran has a combined service connected disability rating | 10 | | of 100% and is deemed to be permanently and totally disabled, | 11 | | as certified by the United States Department of Veterans | 12 | | Affairs, the taxpayer who has been granted an exemption under | 13 | | this Section shall no longer be required to reapply for the | 14 | | exemption on an annual basis, and the exemption shall be in | 15 | | effect for as long as the exemption would otherwise be | 16 | | permitted under this Section. | 17 | | (e-1) If the person qualifying for the exemption does not | 18 | | occupy the qualified residence as of January 1 of the taxable | 19 | | year, the exemption granted under this Section shall be | 20 | | prorated on a monthly basis. The prorated exemption shall | 21 | | apply beginning with the first complete month in which the | 22 | | person occupies the qualified residence. | 23 | | (e-5) Notwithstanding any other provision of law, each | 24 | | chief county assessment officer may approve this exemption for | 25 | | the 2020 taxable year, without application, for any property | 26 | | that was approved for this exemption for the 2019 taxable |
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| 1 | | year, provided that: | 2 | | (1) the county board has declared a local disaster as | 3 | | provided in the Illinois Emergency Management Agency Act | 4 | | related to the COVID-19 public health emergency; | 5 | | (2) the owner of record of the property as of January | 6 | | 1, 2020 is the same as the owner of record of the property | 7 | | as of January 1, 2019; | 8 | | (3) the exemption for the 2019 taxable year has not | 9 | | been determined to be an erroneous exemption as defined by | 10 | | this Code; and | 11 | | (4) the applicant for the 2019 taxable year has not | 12 | | asked for the exemption to be removed for the 2019 or 2020 | 13 | | taxable years. | 14 | | Nothing in this subsection shall preclude a veteran whose | 15 | | service connected disability rating has changed since the 2019 | 16 | | exemption was granted from applying for the exemption based on | 17 | | the subsequent service connected disability rating. | 18 | | (e-10) Notwithstanding any other provision of law, each | 19 | | chief county assessment officer may approve this exemption for | 20 | | the 2021 taxable year, without application, for any property | 21 | | that was approved for this exemption for the 2020 taxable | 22 | | year, if: | 23 | | (1) the county board has declared a local disaster as | 24 | | provided in the Illinois Emergency Management Agency Act | 25 | | related to the COVID-19 public health emergency; | 26 | | (2) the owner of record of the property as of January |
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| 1 | | 1, 2021 is the same as the owner of record of the property | 2 | | as of January 1, 2020; | 3 | | (3) the exemption for the 2020 taxable year has not | 4 | | been determined to be an erroneous exemption as defined by | 5 | | this Code; and | 6 | | (4) the taxpayer for the 2020 taxable year has not | 7 | | asked for the exemption to be removed for the 2020 or 2021 | 8 | | taxable years. | 9 | | Nothing in this subsection shall preclude a veteran whose | 10 | | service connected disability rating has changed since the 2020 | 11 | | exemption was granted from applying for the exemption based on | 12 | | the subsequent service connected disability rating. | 13 | | (f) For the purposes of this Section: | 14 | | "Qualified residence" means real
property, but less any | 15 | | portion of that property that is used for
commercial purposes, | 16 | | with an equalized assessed value of less than $250,000 that is | 17 | | the primary residence of a veteran with a disability. Property | 18 | | rented for more than 6 months is
presumed to be used for | 19 | | commercial purposes. | 20 | | "Veteran" means an Illinois resident who has served as a
| 21 | | member of the United States Armed Forces on active duty or
| 22 | | State active duty, a member of the Illinois National Guard, or
| 23 | | a member of the United States Reserve Forces and who has | 24 | | received an honorable discharge. | 25 | | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | 26 | | 102-895, eff. 5-23-22; revised 9-6-22.)
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.
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