Full Text of HB4711 101st General Assembly
HB4711 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB4711 Introduced 2/18/2020, by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In provisions concerning the homestead exemption for veterans with disabilities, provides that, if the veteran has a service connected disability of 10% or more but less than 30%, as certified by the United States Department of Veterans Affairs, then the annual exemption is $1,500 (currently, there is no exemption if the veteran has a service connected disability of less than 30%). Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | 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. | 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), and (b-4) is granted for property that is used as a | 12 | | qualified 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 years | 17 | | 2007 through 2009 and (ii) 70% for exemptions granted in | 18 | | taxable year 2010 and each taxable year thereafter, as | 19 | | certified by the United States Department of Veterans | 20 | | Affairs, the annual exemption is $5,000; and | 21 | | (2) for veterans with a service-connected disability | 22 | | of at least 50%, but less than (i) 75% for exemptions | 23 | | granted in taxable years 2007 through 2009 and (ii) 70% for |
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| 1 | | exemptions granted in taxable year 2010 and each taxable | 2 | | year thereafter, as certified by the United States | 3 | | Department of Veterans Affairs, the annual exemption is | 4 | | $2,500. | 5 | | (b-3) For taxable years 2015 through 2020 and thereafter : | 6 | | (1) if the veteran has a service connected disability | 7 | | of 30% or more but less than 50%, as certified by the | 8 | | United States Department of Veterans Affairs, then the | 9 | | annual exemption is $2,500; | 10 | | (2) if the veteran has a service connected disability | 11 | | of 50% or more but less than 70%, as certified by the | 12 | | United States Department of Veterans Affairs, then the | 13 | | annual exemption is $5,000; and | 14 | | (3) if the veteran has a service connected disability | 15 | | of 70% or more, as certified by the United States | 16 | | Department of Veterans Affairs, then the property is exempt | 17 | | from taxation under this Code. | 18 | | (b-4) For taxable years 2020 and thereafter: | 19 | | (1) if the veteran has a service connected disability | 20 | | of 10% or more but less than 30%, as certified by the | 21 | | United States Department of Veterans Affairs, then the | 22 | | annual exemption is $1,500; | 23 | | (2) if the veteran has a service connected disability | 24 | | of 30% or more but less than 50%, as certified by the | 25 | | United States Department of Veterans Affairs, then the | 26 | | annual exemption is $2,500; |
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| 1 | | (3) if the veteran has a service connected disability | 2 | | of 50% or more but less than 70%, as certified by the | 3 | | United States Department of Veterans Affairs, then the | 4 | | annual exemption is $5,000; and | 5 | | (4) if the veteran has a service connected disability | 6 | | of 70% or more, as certified by the United States | 7 | | Department of Veterans Affairs, then the property is exempt | 8 | | from taxation under this Code. | 9 | | (b-5) If a homestead exemption is granted under this | 10 | | Section and the person awarded the exemption subsequently | 11 | | becomes a resident of a facility licensed under the Nursing | 12 | | Home Care Act or a facility operated by the United States | 13 | | Department of Veterans Affairs, then the exemption shall | 14 | | continue (i) so long as the residence continues to be occupied | 15 | | by the qualifying person's spouse or (ii) if the residence | 16 | | remains unoccupied but is still owned by the person who | 17 | | qualified for the homestead exemption. | 18 | | (c) The tax exemption under this Section carries over to | 19 | | the benefit of the veteran's
surviving spouse as long as the | 20 | | spouse holds the legal or
beneficial title to the homestead, | 21 | | permanently resides
thereon, and does not remarry. If the | 22 | | surviving spouse sells
the property, an exemption not to exceed | 23 | | the amount granted
from the most recent ad valorem tax roll may | 24 | | be transferred to
his or her new residence as long as it is | 25 | | used as his or her
primary residence and he or she does not | 26 | | remarry. |
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| 1 | | (c-1) Beginning with taxable year 2015, nothing in this | 2 | | Section shall require the veteran to have qualified for or | 3 | | obtained the exemption before death if the veteran was killed | 4 | | in the line of duty. | 5 | | (d) The exemption under this Section applies for taxable | 6 | | year 2007 and thereafter. A taxpayer who claims an exemption | 7 | | under Section 15-165 or 15-168 may not claim an exemption under | 8 | | this Section. | 9 | | (e) Each taxpayer who has been granted an exemption under | 10 | | this Section must reapply on an annual basis. Application must | 11 | | be made during the application period
in effect for the county | 12 | | of his or her residence. The assessor
or chief county | 13 | | assessment officer may determine the
eligibility of | 14 | | residential property to receive the homestead
exemption | 15 | | provided by this Section by application, visual
inspection, | 16 | | questionnaire, or other reasonable methods. The
determination | 17 | | must be made in accordance with guidelines
established by the | 18 | | Department. | 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 apply | 23 | | beginning with the first complete month in which the person | 24 | | occupies the qualified residence. | 25 | | (f) For the purposes of this Section: | 26 | | "Qualified residence" means real
property, but less any |
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| 1 | | portion of that property that is used for
commercial purposes, | 2 | | with an equalized assessed value of less than $250,000 that is | 3 | | the primary residence of a veteran with a disability. Property | 4 | | rented for more than 6 months is
presumed to be used for | 5 | | commercial purposes. | 6 | | "Veteran" means an Illinois resident who has served as a
| 7 | | member of the United States Armed Forces on active duty or
| 8 | | State active duty, a member of the Illinois National Guard, or
| 9 | | a member of the United States Reserve Forces and who has | 10 | | received an honorable discharge. | 11 | | (Source: P.A. 99-143, eff. 7-27-15; 99-375, eff. 8-17-15; | 12 | | 99-642, eff. 7-28-16; 100-869, eff. 8-14-18.)
| 13 | | Section 99. Effective date. This Act takes effect upon | 14 | | becoming law.
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